Vocational Rehabilitation Program Financial Management

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9 Νοε 2013 (πριν από 3 χρόνια και 9 μήνες)

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NATI ONAL STATE REHABI LI TATI ON COUNCI L FORUM


JUNE
24,
2013




Vocational Rehabilitation
Program Financial
Management

1

Today’s Presentation

Terms for the Informed SRC


1.
Basic Support Program Formula

2.
Match

3.
Maintenance of Effort (MOE)

4.
Allowable
Costs

5.
I&E Expenditures

6.
Federal
Program Income

7.
Carryover

8.
Reallotted

Funds

9.
107
Monitoring


2

Effective Partnership


How
can the
SRC
be an
effective partner

with
the VR agency in improving the VR program?



Be an INFORMED partner in fiscal matters
!


3

The Basics

4

Basic Support Program Formula

Determining State Allotments



The allotment of Federal funds for vocational
rehabilitation services for each State is computed in
accordance with the requirements of Section 110 of
the Rehabilitation Act.


5

Basic Support Program Formula


The
formula to allocate funds is
based
on a
combination of factors including but not limited
to:




State per capita
income



State
population


Grant amounts are calculated in accordance with the
program formula consistent with the appropriation
level.






*Refer to RSA Website for additional information


6

Guidance and Reference Materials

7

ISSUANCES

Feeling Like a Fiscal analyst Yet?


Good News!

You don’t have to know ALL these details to be an
effective SRC partner!


More Good News!

If you want to know more, the

RSA Website: Guidance and Technical Assistance
session
will help you get there!!



8

What have we covered so far?

Terms for the Informed SRC


1.
Basic Support Program Formula

2.
Match

3.
Maintenance of Effort (MOE)

4.
Allowable
Costs

5.
I&E Expenditures

6.
Federal
Program Income

7.
Carryover

8.
Reallotted

Funds

9.
107
Monitoring


9

Match

10

78.7%


FEDERAL SHARE

21.3%

STATE SHARE

34 CFR 361.60(a)

Match

11


Typical Sources…



State appropriations.


Transfers from other units of State government.


Third
-
party cooperative arrangements involving funds
from other public agencies.
(34 CFR 361.28)




Match Calculation

FOR EXAMPLE


$27,800,000 (award amount) / .787 (Fed share
)





=
$35,324,015


In this example, total program outlays must equal or
exceed
$35,324,015

for the grantee to utilize its entire
Federal allotment of $27,800,000
.



$35,324,015
-

$27,800,000 =
$7,524,015

(State share of program expenditures)


12

Match

13

Federal Allotment

$27,800,000

Required State
Match

$7,524,015

Total Program
Outlay

$35,324,015


34 CFR 361.60(a)

Match




Expenditures
from both agencies
-

General and Blind
-

are
combined to determine compliance with the match
requirement.


14

Maintenance of Effort



In any given Federal FY, if State non
-
Federal
expenditures fall below total State non
-
Federal
expenditures for the fiscal year two years before
the FY under review, the State
has not met its
MOE requirement.


15

34 CFR 361.62

Maintenance of Effort

16

State Expenditures

FY 2011

$
14,665,000



2011 + 2 years =

State
MUST

expend a
minimum of
$14,665,000

in
FY 2013

FOR EXAMPLE

Maintenance of Effort




FY
2011



$
14,665,000


FY
2013





$
14,000,000


MOE
Shortfall


($
665,000
)


17

Maintenance of Effort


FY
2013 MOE
Shortfall ($
665,000
)


This
means:


18

Maintenance of Effort




Expenditures from both agencies
-

General and Blind
-
are
combined to determine compliance with the MOE
requirement.


19

Maintenance of Effort


Waivers


May be granted to permit the State to
respond to exceptional or uncontrollable
circumstances
i.e. natural disasters

20

34 CFR 361.62(d)

Allowable Costs


Governmental
units are responsible for

the
efficient

and
effective

administration

of
Federal awards.


21

Allowable Costs


Costs
must be
:



Necessary and reasonable for the proper and efficient
performance and administration of Federal awards.


Allocable to Federal awards under the provisions of the
Circular.


Authorized

or
not prohibited
under State or local laws
or regulations.


22

2 CFR Part 2, 225

What have we covered so far?

Terms for the Informed SRC


1.
Basic Support Program Formula

2.
Match

3.
Maintenance of Effort (MOE)

4.
Allowable
Costs

5.
I&E Expenditures

6.
Federal
Program Income

7.
Carryover

8.
Reallotted

Funds

9.
107
Monitoring


23

I&E Expenditures


I&E
= Innovation & Expansion Activities


States must use a
portion

of funds allotted for the
development and implementation of innovative
approaches

to
expand

and
improve

the provision of
vocational rehabilitation services.




34
CFR 361.35


24

I&E and the SRC


1.
I&E
is found in State Plan Attachment 4.11(d
)



The
SRC reviews the State Plan


2.
I&E
= funding support for the
SRC



The SRC needs a Resource Plan for its funding
support

(34
CFR 361.17 (h)(8)(
i
)(1)
-
(5
))





25

Federal Program Income



income received by the State that is directly
generated by an activity supported under the grant.



Typical sources


26

34 CFR 361.63


Payments from the SSA for rehabilitating Social Security
beneficiaries


Payments received from workers’ compensation funds


Fees for services to defray part or all of the costs of
services provided


Income generated by a State
-
operated community
rehabilitation program


34 CFR 361.63(b)

Federal Program Income


Must be used for the provision of VR services,
administration of the State Plan, or carrying out
innovation and expansion activities


Must be spent before Federal funds are drawn
down


Can also be transferred to:


Independent Living


Parts B and C


Independent Living


OIB


Client Assistance Program


27

Carryover


Any Basic Support Program funds which remain
unobligated at the end of the year of
appropriation…including
realloted funds
…remain
available for obligation during the succeeding fiscal
year…



The state may only carry forward the unexpended
Federal funds it was able to match in the year the
funds were appropriated
.

28

34 CFR 361.64

Reallotted

Funds



No later that 45 days before the end of each fiscal year,
States report to RSA any amount of their full allotment
which cannot be used or matched.



As soon as possible, but not later than the end of the fiscal
year, RSA reallots these funds to other States that can use
those additional funds during the current or subsequent
fiscal year...


29

Reallotted

Funds



…providing the State
can meet the matching
requirement

by obligating the non
-
Federal share of any
reallotted

funds
in the fiscal year for which the funds were
appropriated
.

30

34 CFR 361.65(b)

Funds
reallotted

to another State are considered to be
an
increase in the recipient State’s allotment

for the
fiscal year for which the funds were appropriated.

107 Monitoring

31

We’re from the
Federal
Government...

And, we’re here to
HELP you!

107 Monitoring



Section 107 of the Rehabilitation Act of 1973, as amended,
requires the Commissioner of the Rehabilitation Services
Administration (RSA) to conduct annual reviews and
periodic on
-
site monitoring of programs authorized under
Title I of the Rehabilitation Act to determine whether a
vocational rehabilitation (VR) agency is complying
substantially with the provisions of its State Plan under
Section 101 of the Rehabilitation Act and with the
Evaluation Standards and Performance Indicators
established under section 106.

32

107 Monitoring

33


Monitoring and Technical Assistance Guide

*Can be found on the RSA website*


Focus Areas


Organizational Structure


Transition Services


Fiscal Integrity


The SRC is a stakeholder in the 107 monitoring process




Fiscal Integrity Priority Focus Area

34


Matching and
Earmarking


Payroll


Procurement


Program Income


Property Management


Record Retention

Be an Informed Partner!

Terms for the Informed SRC


1.
Basic Support Program Formula

2.
Match

3.
Maintenance of Effort (MOE)

4.
Allowable
Costs

5.
I&E Expenditures

6.
Federal
Program Income

7.
Carryover

8.
Reallotted

Funds

9.
107
Monitoring


35

In Closing….



Understand how the agency’s fiscal status may
affect services



Be familiar with emerging issues


Be an Informed Partner in Fiscal Matters!


36

Resources



RSA website:
www.rsa.ed.gov



State Liaisons:
www.rsa.ed.gov



37

Presenter Information

Sean Barrett


Financial Management Specialist

Department of Education

Rehabilitation Services Administration

Sean.barrett@ed.gov

202
-
245
-
7604




Corinna Stiles

Vocational Rehabilitation Program Specialist

Department of Education

Rehabilitation Services Administration

Corinna.stiles@ed.gov

202
-
245
-
7374






38