ALABAMA DEPARTMENT OF CHILD ABUSE AND NEGLECT PREVENTION

1. ALABAMA DEPARTMENT OF CHILD ABUSE AND NEGLECT PREVENTION ACCOUNTING DIVISION GRANTEE TRAINING PRESENTATION

2. ACCOUNTING DIVISION TRAINING PRESENTATION VICTOR KORIKO, Accounting Manager FELICIA DUMAS, Accounting Technician ASEELAH SALAAM, Staff-Accountant

3. OUTLINE • PROCESSING PROCEDURES • GRANTEE RESPONSIBILITIES • BUDGETLine Items • BUDGET

4. OUTLINE • INELIGIBLE EXPENSES • MATCHING FUNDS • FINANCIAL REPORTS • MISCELLANEOUS • QUESTIONS

5. PROCESSING PROCEDURES • FINANCIAL REPORT RECEIVED • REVIEWED BY DCAP FIELD DIRECTOR • SENT TO DIVISION DIRECTOR FOR PAYMENT APPROVAL • DIVISION DIRECTOR APPROVES PAYMENT AND SENDS TO ACCOUNTING SECTION • ACCOUNTING SECTION VERIFIES FEIN, ADDRESS , & AMOUNT

6. PROCESSING PROCEDURES • ACCOUNTING ENTERS GRANT PAYMENT INFORMATION INTO FINANCIAL SYSTEM • VOUCHERS ARE SENT TO THE STATE COMPTROLLER’S OFFICE • WARRANTS SENT FROM COMPTROLLER’S OFFICE TO DCAP • ACCOUNTING SECTION MAILS WARRANTS TO GRANTEES

7. GRANTEE RESPONSIBILITIES • RETURN SIGNED CONTRACT WITH THE CORRECT ADDRESS TO DCAP ON TIME • SUBMIT BUDGET REVISIONS BEFORE DEADLINE • SUBMIT COMPLETE FINANCIAL REPORTS ON TIME • SUBMIT CHANGE OF ADDRESS FORMS WHEN ADDRESS CHANGES

8. GRANTEE RESPONSIBILITIES • REFUNDS SHOULD BE SENT WITH FINAL REPORT • REFUNDS OF $200 OR LESS CAN BE UTILIZED FOR SUPPLIES IF GRANT IS AWARDED FOR UPCOMING PROGRAM YEAR • SUBMIT FINAL REPORT SHOWING BALANCE HAS BEEN EXPENDED

9. BUDGETLine Items • PERSONNEL /SALARIES • Expenses for all employees receiving compensation from the DCAP funded program. • Personnel who have taxes deducted from their paycheck and/or receive any employee benefits. • PERSONNEL/BENEFITS • Employer’s expense for the DCAP funded program. • FICA, Retirement, Health/Dental Insurance, & Workman’s Compensation • ACCOUNTING • Expenses related to financial reporting and management of the DCAP grant award contract.

10. BUDGETLine Items • AUDIT/CPA SERVICES • Examination or verification of financial records, accounts, and expenditures by a CPA. • BACKGROUND CHECKS • Expenses for criminal background checks on employees, volunteers, or other individuals required to have a background check within accordance with DCAP policy. • CELLULAR PHONES • Cellular phones can be charged to the DCAP grant at a maximum of $40. • Only cell phones used by field staff working on the DCAP funded program are allowed.

11. BUDGETLine Items • CONSULTANTS • Expenses incurred to hire contracted professionals for the DCAP funded program. • Prior WRITTEN approval must be obtained from DCAP Director unless included in the original grant and approved by the Board of Directors. • CURRICULUM • Evidence/research-based curriculum utilized to educate and provide knowledge to the program participants. • Must demonstrate impact and effectiveness for the population served. • EQUIPMENT • Expense of purchasing/leasing non-consumable items. • CAN NOT exceed $499 per item.

12. BUDGETLine Items • OFFICE SUPPLIES • Expense of purchasing supplies for daily office operation • POSTAGE • Cost to mail or ship items related to DCAP program • PRINTING • Expense to create advertising/marketing programs, brochures, handouts, stationary, or other materials that support DCAP funded programs • All promotional material must have DCAP logo

13. BUDGETLine Items • PROGRAM MATERIALS • Items that are used to support the DCAP funded program • EX: Curriculum, Educational Materials, Handouts, etc. • SPACE RENTAL • Expense for administrative office space or meeting space where the DCAP funded program is conducted

14. BUDGET - Line Items • TRANSPORT/TRAVEL • Expense for travel and overnight stay necessary to support the DCAP funded program • UTILITIES • Expenses for electricity, water , gas, internet, and cable for facilities of DCAP funded programs • VOLUNTEER IN-KIND • Expenses related to anyone who volunteers for the DCAP funded program • $20.25/hr Non-Professional • Market rate should be used for professional who volunteer • OTHER • Other expenses must be clearly explained • It’s best to use predefined line items • Only use if absolutely necessary

15. BUDGETPERSONNEL BENEFITS • ELIGIBLE EXPENSES FOR REIMBURSEMENT • FICA • RETIREMENT • HEALTH/DENTAL INSURANCE • WORKMAN’S COMPENSATION • INELIGIBLE EXPENSES FOR REIMBURSEMENT • ALL OTHER PERSONNEL BENEFITS ARE INELIGIBLE

16. December 23 December 26 December 27 BUDGETLine Items-Common Mistakes • PERSONNEL SALARIES • EXPENSES FOR EMPLOYEES’ TIME WORKED ON DCAP PROJECT • ONLY HOLIDAYS APPROVED BY STATE OF ALABAMA CAN BE PAID • EX: State Of Alabama Approved Christmas Holiday December 26th • Grantee Christmas Holiday December 23rd, 26th, & 27th • Only December 26th Holiday Hours Can Be Charged To Project • The Other Hours Can Be Charged As Match

17. BUDGET • BUDGET REVISION (BR-1 FORM) • SUBMITTED DURING GRANT YEAR • Prevents Spending Over Budget Line Items • Deadline For Revisions Is June 30, 2011 • Do Not Wait Till The Last Minute To Submit Revisions • REVISION THRESHOLDS • 10% - PERSONNEL SALARIES & BENEFITS • 25% - FOR ALL OTHER LINE ITEMS • BUGET REVISION MUST BE SUBMITTED • PRIOR APPROVAL IS NEEDED BEFORE • Exceeding Maximum Revision Amount • Adding New Line Items

18. INELIGIBLE EXPENSES • PURCHASE OF FUND-RAISING SERVICES OR ITEMS • EQUIPMENT PURCHASES> $499 FOR ONE ITEM • PER DIEM OR GASOLINE PURCHASES • SUPPLANTING OR DUPLICATING SALARY OR ANY OTHER EXPENSE

19. INELIGIBLE EXPENSES • PROMOTIONAL ITEMS • PAYMENT FOR WRITING GRANT TO DCAP • FOOD AND BEVERAGES • SALARIES AND/OR BENEFITS DURING LEAVE WITHOUT PAY, SABBATICALS, OR EXTENDED HOLIDAYS

20. MATCHING FUNDS • MATCHING FUNDS • DCAP is Mandated by Law to Require Matching Funds-Code of Alabama 1975 Section 26-16-10 • 50% Match Required • 25% Minimum Cash Match • KEEP ALL DOCUMENTATION ON SITE • It will be reviewed during site visits ALL MATCH CAN BE CASH, BUT ALL MATCH CAN NOT BE IN-KIND.

21. MATCHING FUNDS • CASH MATCH • REAL CASH CONTRIBUTED TO PROJECT CLEARLY DOCUMENT SOURCE • NO DCAP Funds • NO State of Alabama General Funds • NO State of Alabama Education Trust Funds • PROVIDE SUPPORTING DOCUMENTATION • Invoices & Canceled Checks • Payroll Register & Pay Check Stubs KEEP ALL DOCUMENTAION ON SITE. IT WILL BE REVIEWED DURING SITE VISITS.

22. MATCHING FUNDS • IN-KIND MATCH • CONTRIBUTIONS OTHER THAN CASH • PERSONAL TIME • Volunteer Time @ $20.25/Hr • Professional Time @ Local Market Rate • USE OF EXISTING EQUIPMENT • Basis Is The Fair Rental Rate In The Market • Allocate Expense To Show DCAP Fair Share • USE OF EXISTING FACILITIES • Basis Is The Fair Rental Rate In The Market • Allocate Expense To Show DCAP Fair Share KEEP ALL DOCUMENTAION ON SITE. IT WILL BE REVIEWED DURING SITE VISITS.

23. FINANCIAL REPORTS • QUARTERLY REPORT DUE DATES • November 15, 2011 (1ST QTR) • February 15, 2012 (2ND QTR) • May 15, 2012 (3RD QTR) • July 31, 2012 (4TH QTR) • SEMI-ANNUAL REPORT DUE DATES • Continued Programs • February 15, 2012 (Mid-Year) • July 31, 2012 (Final)

24. FINANCIAL REPORTS • FINANCIAL REPORT FORMS • INSTRUCTIONS • GENERAL INFO • BUDGET • BR-1 • PS-1 • QFR/SFR • QBE/SBE Forms can be downloaded from DCAP website. http://ctf.alabama.gov

25. FINANCIAL REPORTS • FINANCIAL REPORT FORMS • GE-1 • CM-1 • IKM-1 • SP-1 • HP-1 • ICP-1 Forms can be downloaded from DCAP website. http://ctf.alabama.gov

26. http://ctf.alabama.gov/

27. FINANCIAL REPORTS • SUPPORTING DOCUMENTATION • COPY OF ITEMIZED INVOICES/RECEIPTS • Identify Items for Program • CANCELED CHECKS • Copy Of Checks & Bank Statement • BUILDINGS/EQUIPMENT • Formula/Basis To Show How Cost Derived • Keep Documentation On Site If Used For Match • ALLOCATE TO SHOW DCAP FAIR SHARE

28. FINANCIAL REPORTS • SUPPORTING DOCUMENTATION • MILEAGE REIMBURSEMENT FORMS • Dates And Times Of Travel • Total Miles And Rate • Mileage Rate Eff. 7/1/11-55.5 Cents • Approval Signature • PAYROLL TIMESHEETS • Employee Name • Dates And Hours Worked • Approval Signature • VOLUNTEER SIGN-IN SHEETS • Volunteer Name • Dates And Hours Worked • Keep On Site With Match Documentation • ALLOCATE TO SHOW DCAP FAIR SHARE

29. FINANCIAL REPORTS • PROGRAM YEAR END PROCESS • ESTIMATE EXPENSES FOR FINAL REPORT • Include All Expenses That Will Be Incurred Before Program End Date • Submit Final Report With Supporting Documentation Once All Information Has Been Obtained • 1st Quarter Payment For Upcoming Year Will Be Withheld If Final Report Is Not Received • UNEXPENDED FUNDS • ≤ $200 Spend On Supplies For Upcoming Year • > $200 Return To DCAP

30. AUDIT CONFIRMATIONS • Must be requested on agency letterhead • Request must include: • Agency Federal Identification Number • List of Payments to Confirm • Processed within three days after receipt

31. QUESTIONS