Submission of the Federal Financial Report, Carryover Request & Reporting of Rebates

1. Submission of the Federal Financial Report, Carryover Request & Reporting of Rebates Ryan White HIV/AIDS Program Part BTechnical Assistance Webinar June 24, 2015 HIV/AIDS BureauDivision of State HIV/AIDS Programs (DSHAP)

2. To provide leadership and support to States/Territories for developing and ensuring access to quality HIV prevention, health care, and support services. DSHAP Mission

3. Agenda

4. Announcements Heather Hauck, Director Division of State HIV/AIDS Programs HIV/AIDS Bureau

5. Question and Answer Session

6. Federal Financial Reports (FFR) Brad K. Barney Supervisory Grants Management Specialist HIV/AIDS and Rural Health Branch Division of Grants Management Operations Office of Federal Assistance Management

7. Agenda • FFR Overview • EHB Screens & FFR How-To • EHB FFR Components Walkthrough • Requirements for Carryover • Resources • Contacts

8. PMS/EHB Financial Reporting PMS FFR – Federal Cash Transactions: • Must be submitted quarterly through PMS and is due within 30 days of the end of the quarter HRSA (EHB) Interim FFR – 75% Obligations: • Must be submitted annually through the EHBs; due date is 150 days after receipt of final award • Used to report on compliance with Part B 75% obligation requirement • Used to report on total expendituresand obligations from start of award up to 120 days after receipt of final award • The Reporting Requirements section of your NoA states specific due date HRSA (EHB) Annual FFR – Annual Expenditures: • Must be submitted annually through the EHBs; due date aligned with PMS quarterly due date • Used to report on annual expenditures, annual UOB by funding source, match amounts, and rebates • The Reporting Requirements section of your NoA states specific due date

9. Interim FFR • Interim FFR is solely used to report compliance with Part B 75% obligation requirement • Failure to submit interim FFR, to meet the FFR deadline, or to meet the 75% obligation requirement may result in penalties • Obligations are considered the sum of expenditures and unliquidated obligations • Expenditures – The amount of federal funds expendedto date. • Unliquidated Obligations- Direct and indirect expenses incurred but not yet paid or charged to the grant*, including amounts due to subrecipients and contractors. *Unliquidated obligations on a cash basis are obligations incurred, but not yet paid. On an accrual basis, they are obligations incurred, but for which an expenditure has not yet been recorded.

10. Annual FFR in EHBs • Grantee users with approved privileges complete and submit the FFR online via EHB. • The FFR must be submitted and accepted by HRSA before a carryover can be requested by the grantee. • The FFR(s) must submitted by the deadline(s) specified on the Notice of Award (NoA). • Timely submission of a correct FFR is the first step in the carryover process • Annual FFR must reconcile with PMS (more to follow later)

11. Annual FFR in EHBs • Grantees will receive an email notification reminding them to submit the FFR 30 days before the due date. • The FFR must submitted by the deadline specified on the Notice of Award (NoA). Failure to submit timely, accurate FFRs will result in denial of carryover requests • FFRs that are returned to the grantee for changes must be resubmitted and accepted to be considered complete. A delay in the resubmission of a returned FFR will cause delays to, and possibly denials of, carryover requests • In order for an FFR to be accepted, the Annual FFR must reconcile with PMS charges and disbursements

12. Annual FFR Submission Schedule

13. Financial Reporting Role • Individuals at the grantee organization responsible for submitting the FFR to HRSA must register as the Financial Reporting Administrator (FRA) • By default, the project director will not have access to the FFR • Access to the FFR must be approved by the Financial Reporting Administrator or user with Administer FFR privileges

14. Accessing FFR in EHB Select the Grants Tab

15. Grant Portfolio List Select Grant Folder

16. Accessing FFR: Grant Folder Select Work on Financial Report

17. Submissions: FFR

18. Start FFR

19. X07 FFR

20. Transaction Section 10d. – Populated from EHBs- this is the total authorized amount and includes any carryover funds This line cannot be used on the annual FFR

21. Transaction Section 10g. & 10h. – EHBs will calculate value Cost sharing/matching requires completion of 10j. (ADAP Supplemental/State Match)

22. FFR – Program Income

23. FFR UOB Breakout These amounts will auto populate based on the awarded amounts reflected on your Notice(s) of Award These amounts are the unobligated balances of any funds previously carried over, and not the amount of funds you plan to carry over! Enter rebate and requested UOB reduction amounts, if any, here.

24. FFR – Carryover Disposition This represents the total UOB from all sources, and may include some amounts that are not eligible for carryover

25. FFR – Remarks Enter any clarifying remarks here.

26. Supporting Documents Select Attach to upload a document

27. Carryover Request Requirements for Ryan White Part B grantees Brad K Barney Supervisory Grants Management Specialist HIV/AIDS and Rural Health Branch Division of Grants Management Operations Office of Federal Assistance Management

28. Objectives • Review carryover process • Identify key components of a successful carryover request • Highlight special aspects of Ryan White Funding and important deadlines • Flag common pitfalls

29. Carryover Key Points Part B Carryovers • The carryover request may either be submitted along with the FFR, or may be submitted separately • If submitted separately, the carryover request must be submitted within 30 days of the FFR submission • The carryover request must identify the source of the unobligated funds (Base, ADAP, MAI, etc.) • Some funds cannot be carried over, such as Part B Supplemental, Emerging Communities, and prior-year unexpended carryovers • The carryover cannot be processed until the FFR and Payment Management System amounts are reconciled, and the annual FFR accepted at HRSA

30. Prior Approval Requirement Carryover of funds requires HRSA prior approval Process: • HRSA Program Staff: • Assess compliance with program specific requirements • Determine eligibility of carryover based on source and use of funds • Make recommendation to Division of Grants Management (DGMO) • HRSA Grants Management Specialist: • Review the FFR in conjunction with prior Notice of Award (NOA) funding requirements • Reconciliation of the FFR with PMS data • Review of the carryover request justification, budget, and allowable use of funds • Creates the carryover approval NoAor disapproves request • Grants Management Officer – Review and release of NOA

31. Carryover Request Components • Line item budget with details regarding UOB sources and proposed use • Narrative justification of the proposed use of funds in current budget period • Corresponding narrative description of activities not completed and/or reason for existence of unobligated funds

32. Carryovers Most Common Reasons Carryover Requests are Delayed: • FFR has not been submitted • FFR was incorrectly submitted and requires revision • Funding source breakout not submitted or properly explained

33. Carryovers Common Reasons Carryover Request are Disapproved or Reduced: • Funds are requested for inappropriate items or restricted funds, such as requests for use of funds from restricted sources (EC, ADAP Supplemental, etc.) • Incorrect identification of UOB source • Attempting to carryover funds for multiple years (prior year carryovers) • Carryover request submitted in EHB after required deadline

34. Contacts Questions specific to your individual grant should be addressed to the Grants Management Specialist identified on your most recent Notice of Award Current Specialists: • Karen Mayo • Sola Dada • India Smith • PatrycePeden Payment Management System: E-Mail: PMSSupport@psc.gov (877) 614-5533 http://www.dpm.psc.gov (Click on contact list)

35. Technical Assistance HRSA Contact Center: Toll Free: (877)Go4-HRSA; (877) 464-4772 Email: CallCenter@hrsa.gov Division of Payment Management System: http://www.dpm.psc.gov

36. Presenter Yemisi Odusanya Senior Program Advisor Division of State HIV/AIDS Programs

37. Final Federal Financial Report Final FFRs due dates are provided in the NOA - July 30, 2015 Reminders: • Grantee must expend 95% of formula • State Match & ADAP Supplemental Match • Drug Rebates • Unobligated Balance • Carryover Request • Supporting documentation • Rebates reported under “Comments”

38. Unobligated Balances Requirement • HAB Policy Notice 12-02: Unobligated Balances and Carryover Provisions • If UOB of formula award exceed 5%, penalties are imposed: • Future year award is offset by the amount of UOB less the amount of approved carryover • Future year award is reduced by the amount of UOB less the amount of approved carryover • Grantee is not eligible for future year Part B Supplemental award.

39. Unobligated Balances Requirement Unobligated balances of supplemental funds may not be carried over but may be available in a future year, however the same amount of UOB supplemental funds will be reduced from that same future year award. • ADAP Supplemental* • Part B Supplemental • Emerging Communities *In the event the grantee is unable to spend ADAP supplemental funds due to rebates, they are able to request carryover of those funds

40. FFR Penalties • Part B Base for FY 2016 will be offset and decreased by $1,500,000 • ADAP for FY 2016 will be offset and decreased by $5,000,000 • Grantee will not be able to apply for Part B Supplemental Funding

41. Match Requirement Based on the amount awarded: • State match at $1 for every $5 and increases to $1 in $2 federal funds • ADAP Supplemental Match $1 in $4 federal funds • Reported on Federal Financial Report (FFR) • States that cannot meet their match should contact their PO when final NoA’s are issued • Easier for HRSA to reduce the award during the grant year

42. Match Requirement Match Summary • State Match $________ • ADAP Supplemental Match - $_____________ • Total Match Requirement - $___________ http://hab.hrsa.gov/manageyourgrant/policiesletters.html

43. Carryover Request Grantee with Unobligated Balance from the following funding sources may request carryover: • Part B Base Formula Funds • Part B ADAP Funds • Minority AIDS Initiative (MAI) Funds* *MAI funds are not subject to statutory penalties/restrictions regarding UOB.

44. Programmatic Requirements Timeline of Submissions

45. Carryover Request Requirements • UOB Estimate Submitted • FFR & PMS are reconciled • Approved FFR • Carryover request and supporting documentation is complete

46. Carryover Request Content • Source of UOB Funds • Justification of funds not being spent during grant year • Proposed use of carryover funds • Quantified Budget Justification • Capacity to utilize funds

47. Tracking and Reporting of Rebates Glenn Clark ADAP Advisor Division of State HIV/AIDS Programs

48. Rebate Policy Medication Rebates: • Should NOT be included on line 10 of FFR • Should NEVER be recorded as an UOB balance on any FFR • Should NOT be included in X07 Allocations or Expenditure Report

49. Reporting Rebates on Final FFR Rebates must be reported in two places on the FFR: in the “Ryan White Rebate Funding” section and the “Comments” section. In the “Ryan White Rebate Funding” section, grantees report: • The Expended Rebate Amount • The Expended rebate amount to be used to reduce UOB

50. Reporting Rebates on Final FFR In the “Comments” section, grantees report: • Rebate Account Summary • Rebate Revenues: $_____ • Rebate Expenditures: $_______ • Remaining Rebates Funds: $_______ • Comments related to Rebates & UOB: “The state of xxx is requesting that $ _____ of the unobligated balance be reduced by $____ of the obligated rebates funds and that such amount be carried forward to the next budget year.”