February 9, 2011

1. Florida Coalition Against Domestic ViolenceFY 2011-2012 Contract Application and Budgeting Training February 9, 2011

2. Agenda Introduction Funding Levels Closeout 2010/2011 • Programmatic • Fiscal Contract Application Cost Allocation Process FCADV Budget Process • Funding Streams • Match requirements Contract Management Resources and Guides Upcoming Trainings Q & A Session/ Adjournment

3. Funding LevelsFY 2011-2012

4. Funding Levels Please note that all budget projections are tentative and will not be final until the 2011 legislative session has adjourned and the Governor has signed the 2011/2012 Appropriations Act. * All contracts are subject to available funding

5. FY 2010/2011Close Out

6. Programmatic Closeout Includes, but is not limited to, determining and documenting that: • All deliverables (i.e. primary prevention, rural, ARRA, etc. and reports were received and approved in writing • Program objectives were met • Remedies have been assessed for non-performance/non-compliance • Monitoring Corrective Plans have been submitted and approved

7. Fiscal Closeout Cont. • Disallowed costs and unused grant funds have been recovered. • Final payment to provider is made only after all programmatic and fiscal steps have been completed. • All financial reports has been reviewed and approved in writing. • Expenditure review has been performed. • Match requirements have been met.

8. Fiscal CloseoutUnexpended Funds All funds disbursed under contract with FCADV shall be fully expended on costs authorized by and in accordance with, the terms of the contract. Within 90 days following the end of FCADV’s fiscal year of this contract, the provider shall return any unexpended funds to FCADV.

9. FY 2010-11 Contract Overview • New contracts will be emailed to centers by prior to July 1st for execution • An executed copy must be submitted to FCADV by June 30th • All contracts shall be fully executed by July 1st • Once the contract has been fully executed a copy shall be mailed to centers • Post Award Notices will be sent 90 days after execution

10. Application Components

11. Contract Application The Contract Application was released on January 28, 2011 and is available for download at the following link: http://www.fcadv.org/fy.php

12. A. CERTIFIED DOMESTIC VIOLENCE CENTER CONTACT INFORMATION The center shall provide the following for all staff that help facilitate the center’s operations: • Addresses • Telephone and fax numbers • Email addresses

13. B. Acknowledgement and Certification This document shall be reviewed and signed by the following: • Executive Director, CEO, or an authorized official of the business office It is important to note that by signing the Acknowledgment and Certification, the center is agreeing to: • Terms and Conditions as outlined • Non-supplanting of funding agreement • Certification that all information in the application is complete and correct Please note: The original signature of this certification must be sent to FCADV with the hard copy of the application

14. C. List of Anticipated Subcontractors The center must provide a listing of any subcontractors that are anticipated for the contract period. This would include the following: • Subcontractor name • Address • Type of services to be provided • Whether the service was provided under a subcontract for the previous contract period Note: In the event the name of the subcontractor is not known at the time the application is submitted, the center must provide a brief description of the process that will be used to identify and select the subcontractor.

15. D. Services Activity Narrative A narrative is required only if changes have occurred to any of the nine core services since your last approved application. The nine core services include.

16. E. Cost Allocation Plan A narrative shall be submitted as part of the CAP providing a list of the services or programs explaining the allotment of all funding. Centers are also required to submit an organizational chart as part of the cost allocation plan. Note: Instructions for the completion of the Cost Allocation Plan (CAP) can be located on the FCADV website. Also, the CAP submitted FY 2010/2011 can be updated to reflect any changes.

17. F. Budget Information Centers should complete the budget based on FY 2010/2011 award of funds. Note: All budget projections are tentative and will not be final until the 2011 legislative session has adjourned and the Governor has signed the 2011/2012 Appropriations Act

18. G. Board of Directors Current list of Board Members, including any positions held. This list shall include the following: • Their affiliations • Mailing and email address • Phone numbers

19. H. Inter-Agency Agreements Copies of any Inter-Agency Agreements entered into between the center and other organizations.

20. I. Letters of Support Include three letters of support from community organizations showing support for the center’s operation. At least one of the support letter shall be from local law enforcement.

21. J. Insurance Provide a copy of the current insurance certificate for the center.

22. K. Civil Rights Compliance The center shall complete the Civil Rights Compliance Questionnaire as part of the application process.

23. L. Policies & Procedures Include copy of complete and updated policy and procedure manuals for the following areas: • Personnel • Purchasing • Accounting • Board of Directors (include by-laws) • Program • Employee handbook • Emergency/Crisis Management/Risk Management Plan

24. Cost Allocation Process

25. Accounting Systems Cost Allocation is predicated on the premise that organizations maintain an adequate accounting system and accounting records to document costs and support claims.

26. What is “Cost Allocation”? • Cost Allocation is a Process to Determine the “Total Cost” of a “Cost Objective” • Achieved By Distributing or Apportioning Costs to a Benefiting “Cost Objective”… • Using Statistical Data or Metrics that Measure the Usage of a Service or the Relative Benefit Received

27. What is a “Cost Objective”? A “Cost Objective” is a particular award, contract, grant, project, service, or other activity of an organization for which cost data are desired and for which provision is made to accumulate and measure the costs.

28. What is the “Total Cost” of a Cost Objective? “Total Cost” is composed of the sum of the allowabledirect costs and allocableindirect costs, less any applicable credits.

29. Total Costs = Direct + Indirect Direct Costs (Program) Can be identified specifically with a particular final cost objective (i.e., a particular award, service or direct activity) Indirect Costs (Shared) Incurred for common or joint objectives and cannot be readily identified with a particular final cost objective

30. Allocating Indirect Costs Allocation Bases: The methodology or statistical measure by which Indirect Costs are distributed to other benefiting services and/or cost objectives Examples May Include: • Number of Active Employees • Number of Transactions Processed • Square Footage Occupied • Salaries and Wages of Units Supervised • Direct Assignment

31. Cost Allocation Example Copier Example: Three Divisions Utilize • Division A – 12 Staff • Division B – 6 Staff • Division C – 22 Staff

32. Copier Example (continued): How Do We Apportion or Allocate These “Costs” to the Three Divisions? Equal Distribution (i.e., 1/3rd Each) • “Good” Number of Staff Using the Copier • A – 30%, B – 15%, C – 55% • “Better” User Codes- (This is the method which FCADV uses) • Measures Actual Usage of the Copier • “Best”

33. Allowable Costs To Be Allowable, Costs Must Meet the Following General Criteria: Be “reasonable” for the performance of the award Be “allocable” to the award under OMB A-122 cost principles Conform to any limitations or exclusions imposed by OMB A-122 cost principles or in the award as to the types or amount of cost items Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the organization • Be accorded consistent treatment • Be determined in accordance with generally accepted accounting principles (GAAP) • Not be included as a cost or used to meet cost sharing or matching requirements of any other federally-financed program • Be adequately documented

34. Reasonable Costs A Cost is Reasonable if it Meets the Following General Criteria: • Pass prudent person test – it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time of the decision to incur the costs • Recognized as ordinary and necessary for the operation of the organization or the performance of the award • Constitutes sound business practice, including arms length bargaining, and conforms to the restraints and requirements of Federal and State laws and regulations, and terms and conditions of the award • Prudence exercised in the circumstances considering responsibilities to the organization, its members, employees, clients, public, and Federal Government • Does not significantly deviate from the organization’s established practices

35. Allocable Costs To be Allocable, Costs Must Meet the Following General Criteria: A cost is allocable in accordance with the relative benefits received Treated consistently with other costs incurred for the same purpose in like circumstances and • Incurred specifically for the award (direct relationship), or • Benefits both the award and other work and can be reasonably distributed in proportion to the benefits received, or • Is necessary to the overall operation of the organization and a direct relationship to any particular cost objective cannot be shown Costs allocable to a particular award or cost objective may not be “shifted” to other Federal awards to overcome funding deficiencies, or to avoid restrictions by law or by terms of the award

36. Direct Costs • Direct Costs are those costs that can be identified specifically with a particular final cost objective (i.e., a particular award, project, service, or other direct activity of an organization) • Costs identified specifically with awards are direct costs of the awards and are to be assigned directly to the award • Costs identified specifically with other final cost objectives of the organization are direct costs of those cost objectives and are not to be assigned to other awards directly or indirectly

37. Direct Costs The following are examples of unallowable functions that should not be included in the indirect cost pool but must be treated as direct costs and allocated an equitable share of indirect costs: • Maintenance of membership rolls, subscriptions, publications, or related functions • Providing services and information to members, legislative or administrative bodies, or the public. • Meetings and conferences except those held to conduct the general administration of the organization. • Maintenance, protection, and investment of special funds not used in operation of the organization. • Administration of group benefits on behalf of members or clients, including life and hospital insurance, annuity or retirements plans, financial aid, etc.

38. Indirect Costs • Indirect Costs are those that have been incurred for common or joint objectives and cannot be readily identified with a particular final cost objective • After direct costs have been determined and assigned directly to awards or other work as appropriate, indirect costs are those remaining to be allocated to benefiting cost objectives • A cost may not be allocated to an award as an indirect cost if any other cost incurred for the same purpose, in like circumstances, has been assigned to an award as a direct cost

39. Salaries and Wages Documentation

40. Salaries and Wages Documentation Payroll - Charges to awards for salaries and wages, whether treated as direct costs or indirect costs, will be based on documented payrolls approved by a responsible official of the organization (subparagraph 8.m.(1) of Appendix B to 2 CFR Part 230) Personnel Activity Reports (PARs) – The distribution of salaries and wages to awards must be supported by personnel activity reports (subparagraph 8.m.(1) of Appendix B to 2 CFR Part 230)

41. Personnel Activity Reports (PARs) PARs reflecting the distribution of activity of each employee must be maintained for all staff members (professional and nonprofessionals) whose compensation is charged, in whole or in part, directly to awards. PARs must also be maintained for other employees whose work involves two or more functions or activities in order to support the allocation of indirect costs. (e.g., an employee engaged part-time in indirect cost activities and part-time in a direct function)

42. Personnel Activity Reports (PARs) PARs maintained by non-profit organizations must: • Reflect an after-the-fact determination of the actual activity of each employee (Budget estimates do not qualify as support for charges to awards) • Account for the total activity for which employees are compensated and which is required in fulfillment of their obligations to the organization • Be signed by the individual employee that the distribution of activity represents a reasonable estimate of the actual work performed by the employee during the periods covered by the report Note: May be signed by a responsible supervisory official having first hand knowledge of the activities performed by the employee, be prepared at least monthly, and must coincide with one or more pay periods.

43. FCADV Budget Process

44. The Budget When creating a budget it is important that the budget does the following: • Clearly show whose dollars paid for what • Paints a realistic picture of funding awards (not overstated or understated) • Fully meets the needs of your center

45. Segregation of FundsWhose dollars paid for what? Federal Grant “I’m not sure who paid for my salary…hmmm” Foundation Grant State Contract Salaries Supplies Travel Rent Insurance

46. Segregation of Funds State Contract Federal Grant Foundation Grant Service Fees Salaries, Rent, Utilities, Insurance, Travel, etc. Salaries, Rent, Utilities, Insurance, Travel, etc. Salaries, Rent, Utilities, Insurance, Travel, etc. Salaries, Rent, Utilities, Insurance, Travel, etc. AGENCY CHECKBOOK

47. FCADV Budget Components • Wages/Salaries • Fringe Benefits • Staff Travel • Contracted Services • Subcontract Services • Participant Program Services • Office Expenses

48. FCADV Budget Components • Equipment • Rental or Use of Space • Rental of Equipment • Insurance • Membership Fees & Subscriptions • Advertising

49. Contracted Services Describe type of professional services or labor All Cost will be shared or indirect such as: • Audit fees • Payroll services • Accounting services Centers must apply a fair allocation among funding streams regarding audit fees. Federal/State funding exceeding $500,000 are subject to OMB A-133 and Florida Single Audit Act requirements.

50. Participant Program Services Includes the following: • Transportation • Food vouchers • Child care • Housing • Relocation costs • Utility deposit • Utility payment • Parking • Gasoline • Legal documents Please note: Participant program services does not include staff food.