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AB 1058 Administration& Accounting Training22nd Annual Child Support Training ConferenceNovember 15, 2018Anna L. Maves, AB 1058 Program ManagerMichelle Lim, Fiscal SupervisorAbutaha Shaheen, Fiscal AnalystMichael L. Wright, ConsultantAgenda Introductions Program Manager’s Update Program Changes Discrepancy Rate and Impacts Invoice Cycle Administrative and Grant Reporting Requirements Cost Treatments and Methods of Allocation Program Modifications Contract Form Exercises General FAQ Session2AB 1058 Program ManagerUpdate31
Agenda Child Support Program Overview Contractual Agreements and Deliverables Program Activities and Time Reporting Program Funding Status and Updates Mid-Year Reallocation Process Program Budget Implications and Solutions Program Audits4AB 1058 Program OverviewWhat is the AB 1058 Program? Legislative mandated IV-D program Enforce child support cases Collection and distribution of payments Provide health care coverage to support child5Title IV-D Program Services Locate noncustodial parents Establish paternity Establish child support orders Enforce child support orders Collection and distribution of support62
AB 1058 Program OverviewGovernment Roles Federal (Office Of Child Support Enforcement, OCSE) Funding to establish program Policies & Regulations State Administer (DCSS & Judicial Council) Child Support Commissioner (CSC) Family Law Facilitator (FLF) Local services provided Courts LCSA7AB 1058 Program Contracts Contract between DCSS and JudicialCouncil Contract between Judicial Council andLocal Court Block grant subject to expectation of astandard package of “services” Court Deliverables8Standard Service Package Expectations CSC calendar time, FTEs and support staff Court reporters & interpreters Security Training Requirements93
Court Deliverables Plan of Cooperation with Local Child SupportAgency (LCSA) Disclosure of all funding sources Written contract between contracted FLF and CSCusing the required template Self-Help Tracking and Reporting Survey (STARS) Written FLF Office Complaint resolution process10AB 1058 ProgramIV-D Services11AB 1058 Family LawFacilitator FunctionsTitle IV-D Child support casesopened at LCSAOutreach Activities Child support cases notyet filed at the LCSA. Child Support matters Paternity matters Companion Spousalsupport matters Health insurancematters Providinginformation &referral servicesDistributing courtformsBrief Explanation ofcourt process124
FLF Program Expansion Increase merge of Family Law Facilitator andSelf-Help offices Separation of Funding IV-D Program funds Self Help funds Other court program funds Understanding of activities between AB 1058facilitator, self help and other family lawfunctions13Self-Help and Other FamilyLaw Functions Domestic Violence Custody and Visitation Dissolution of marriage issues other than support Adoptions Juvenile Delinquency Non-Child Support Related Activities Other non-grant activities, i.e. General courtadministration14FLF Reimbursability Decision TreeDoes the customer have an open IV-D case?NoYesIs the service provided regarding a IV-D issue?NoYesYesYesTitle IV-Dreimbursable*WorkshopNoYesBriefInformationand ReferralYesAssistance withIV-DApplication forServicesIs the workshop providing informationregarding the availability of IV-D services?Not Title IV-DreimbursableDo one of the following activities apply?Title IV-Dreimbursable;Limited to 3 to5 minutesNoNot Title IV-DreimbursableTitle IV-DreimbursableTitle IV-D reimbursable;proportional to extenttime spent on IV-Dissues or services*Note: If more than one service is being provided,the service(s) is/are only Title IV-D reimbursable tothe extent that time is spent on IV-D issues.155
AB 1058 ProgramFunding Update16AB 1058 Program Funding Program Funding Sources: Title IV-D Funding 2/3 Feds & 1/3 State Trial Court Trust Fund Expanded Services (DV, Custody-Visitation-Dissolutions) Self Help Other grant and non-grant funds Interpreter, security, court construction funds17AB 1058 Program FundingFederal Drawdown Option Short term alternative began FY 07-08 Additional federal funds Requires court contribution Subject to a cap186
Federal Drawdown OptionMechanism for the courts to recover twothirds of additional program costs beyondthe base maximumExample:Court expenses exceed base allocation by 300. CourtShare (1/3) - 100 FederalShare (2/3) - 20019AB 1058 Program Funding In the second year of a two year contract forfunding between the Judicial Council and DCSS. New workload based methodology for allocatingCSC funds to be reviewed by the Judicial Councilin January. No change to the FLF allocation methodologyrecommended at this time. Federal draw funds continue to be available20Expenditure Categories Expenditure categories areconsistent for both the CSC and FLFPrograms Salaries Benefits Operating Expenses Indirect217
AB 1058 Program Mid-YearReallocation Annual Court Questionnaire Assume current program level Exclude program expansion Exclude program enhancements and new facility leases Expenditures to date (used to calculate funding forremainder of year) Review and evaluation by Judicial Council Requires Judicial Council-Court contract amendmentto move the funding between courts Continue reimbursement process using amendedbudget amounts22Administrative Mid-YearReallocation Process At the end of the FY Judicial Council staff provide afinancial analysis with spending projections forremainder of the fiscal year. Courts certify budgets, verify matching funds andreturn funds it will not use. Administrative Director authorized to move fundsto courts who have already exhausted or projectedto exhausted grant funds. Contract amendments sent to courts to execute.23AB 1058 ProgramAudits248
Why Are There AB 1058Program Audits?Taxpayer MoneyFederal GovernmentCongressFederal OCSECalifornia DCSSCalifornia JudicialCouncilSuperior Courts25AB 1058 ProgramAudits AB 1058 Specific Audits Office of Child Support Enforcement (OCSE Federal audits) California Department of Child Support Services Audits (DCSS) Judicial Council AB 1058 Program Review Other Types of Court Audits Judicial Council—Audit Services California Department of Finance California State Auditor California State Controller26What Are AuditorsLooking For? Compliance with all Program accounting procedures, policiesand regulations Federal Regulations (Title IV-D and general Federal Grant provisions) Code of Federal Regulations (CFR) Any federal guidance interpreting relevant CFR provisions Fiscal Provision Requirements of Program Contracts JCC-state DCSS Contract JCC-Court Contracts Judicial Branch Fiscal Policies AB 1058 Grant Accounting Manual and Forms Instructions Judicial Branch Contracting Manual Trial Court Financial Policies and Procedures Manual279
What Are AuditorsLooking For? Does the court have a “strong system of internalcontrols that assure charges to the AB 1058 grant areaccurate, allowable and properly allocated”? All entities involved in the flow of grant funds areexpected to have these “strong systems of internalcontrol”. Federal OCSE California DCSS Judicial Council Local Courts28What Are AuditorsLooking For? Group Table Discussion: What are some specific examples of procedures,policies and practices that your court uses to assurecharges to the AB 1058 grant are accurate, allowableand properly allocated? Table Report Back Panel Summary29DCSS AB 1058 ProgramAudits Update Department of Child Support Services Audit Update Total of 18 on-site audits of the AB 1058 CSC and FLF court programshave been completed by DCSS and published by the Judicial Councilfrom November 2016 through September 2018. 8 audits were completed and published since the last AB 1058Conference. Where there have been audit findings, courts have submitted correctiveaction plans. DCSS reviews status of implementation of those correctiveaction plans within 6 months of the plan submission. DCSS has submitted a letter to the Judicial Council regarding SuperiorCourt Audits—Corrective Action Plan. DCSS has identified additional courts for audits for current fiscal year.3010
Significant Audit Findings-Summary Documentation of Time Working on the Grant Federal grant rules require that individuals working on the grant identify theactual time worked on the AB 1058 grant and only submit time worked forreimbursement. Most common finding was “court did not have sufficient support for personnelexpenses claimed”. Court staff did not report actual direct labor hours worked in AB 1058 activities butinstead used some other unauthorized method that included:Filling out timesheet based upon proportion of budget rather than actual hours (forexample, if funding for FLF was 50% grant and 50% self-help just recorded ½ ofhours to the grant). Filling out timesheets based upon what a manager “thought” or projected the AB1058 workload to be. Reporting all hours worked as AB 1058 even though individual staff worked on bothAB 1058 and other activities. 31Significant Audit Findings-Summary Indirect Costs (Based on accurate personnelexpenses—finding of inaccurate personnel expense reduction for allowable indirect costs Operating Expenses No contract for vendor services Contracted CSCs & FLFs JC Contract Approval No Updated Current Contracts Payments in excess of terms of contract Deficient Contractor Activity Logs (timekeeping methods and signing)32AB 1058 AuditHypothetical TableExercises3311
Table ExerciseInstructions Each of the following fact situations is based upon a DCSSaudit finding or a DCSS corrective action stating theproper procedure. After the fact situation is stated, discuss briefly at yourtable and attempt to get a consensus on: Whether the fact situation would result in an audit finding or is an acceptableprocedure under the AB 1058 grant requirements and Come up with a basis for your decision. Participants will be asked for a quick report back on the results of eachscenario. Panel presenters will provide a report back on the actual audit finding and/orthe correct result.34Fact Situation 1Timekeeping Court Services Supervisor (CSS) supervises 8 staff members. Fourwork exclusively on AB 1058 matters and four work exclusively onnon-AB 1058 matters. CSS completes the JC-4 program timesheet recording one-half hertime as Title IV-D reimbursable and one-half as non-Title IV-Dreimbursable based upon the proportion of AB 1058 staff shesupervises. Is this an allowable method of grant timekeeping and why? Would the result be different if the CSS completed her timesheet ½IV-D and ½ non-IV-D based on fact that court budgeted funding forthese staff activities are ½ IV-D and ½ non-IV-D?35Fact Situation 2Contractor Timekeeping Court bailiff services are provided under contract withthe Sheriff’s Department. The bailiff assigned full-timeto the Child Support Commissioner’s courtroomcompletes a Contractor Activity Log listing his full 8hours each day under IV-D. The child supportcommissioner hears only DCSS cases Monday throughThursday but is assigned an all-day domestic violencecalendar each Friday. Would the bailiff’s timekeeping result in an auditfinding or is it an acceptable method of timekeeping?3612
Fact Situation 3Timekeeping Self-Help Center staff provide both IV-D and non-IV-D services tothe public. Due to the heavy volume of customers and hecticpace of the Center, the Self-Help manager has instructed his staffto keep a daily “scratch sheet” that has a column for IV-D timeand non-IV-D time. After each service encounter, the employeewrites down the time spent for that encounter under theappropriate funding category. If a customer is provided with bothIV-D and non-IV-D services, the time for that encounter is splitbetween the appropriate funding categories. At the end of eachweek, the employee transfers this information to the JC-4program timesheet. Will this procedure result in an audit finding or not? Why?37Fact Situation 4Timekeeping Court manager who oversees the Self-Help Centercreates JC-4 timesheets for each of the Self-Help Centerstaff to help lighten the administrative burden on staff.Timesheets are based upon the manager’s understandingof the projected overall proportion of IV-D vs. non-IV-Dworkload in the Self-Help Center. Staff sign and submitthese timesheets. Is this an allowable method of grant timekeeping andwhy?38Fact Situation 5Contract CSC Issue Part-time child support commissioner provides only IV-D services undera contract with the court rather than as a W-2 employee. Contractspecifies(1) payment for 4 hours each week at 85% of a judge’s salary(2) compensation for mileage and (3) CSC will maintain a ContractorActivity Log for services provided. Commissioner occasionally works in excess of 4 hours per week whencalendar is heavy rather than continue the matters. His ContractorActivity Log for August shows an average of 6 hours per week on IV-Dactivity plus 2 hours per week for travel time from home to thecourthouse. Commissioner makes a claim to the court for all actualhours based on the August Contract Activity Log. Court pays claim. Will there be an audit finding or is this procedure acceptable and why?3913
Fact Situation 6FLF Staff Timekeeping All court FLF staff in a large county work on both AB 1058and non-AB 1058 activities. Due to the large volume of FLFcustomers and hectic pace of staff, Court Fiscal Staffcreated a “Staff Split Worksheet” documenting estimatedpercentages of IV-D vs. non-IV-D time based upon the FLFmanager’s personal understanding of the projectedworkload of the Self-Help Center. JC-4 timesheets arecompleted and signed by staff based upon these agreedupon percentages. Is this an allowable method of grant timekeeping and why?40Fact Situation 7Operating Expenses Self-Help Center near end of Fiscal Year projects they willhave unspent FLF IV-D funds. To help “spend-down” thefull AB 1058 FLF funds, the court incurs costs for variousoperating expenses, such as office supplies, cell phonesand photocopiers. Court has back-up documentationsupporting all of these expenses. Court submits a claimwith back-up documentation to JC grant accounting usingthe Operating Expense Recap Sheet. Court enters theexpenses under the 100% reimbursable category on theRecap Sheet. Will this result in any audit finding or not? Explain why?41DCSS AB 1058 AuditsCorrective Action Planfor Judicial Branch4214
43Significant ProgramChanges44AB 1058 and Phoenix PayrollSystem The Phoenix program is developing a new payrollsummary report that can be generated fromPhoenix. Once the new report is on-line, Phoenix HR/PYcourts will no longer be required to submitsupporting timesheets for their payrollreimbursements. Details of the new process were presented to thePhoenix HR/PY courts on November 05, 2018. Formore information, please contactPhoenixSupportServices@jud.ca.gov4515
Paperless InvoicingProcess JCC will be accepting scannedinvoices & supporting documentsvia e-mail Invoices should be submitted to:AB1058.Invoice@jud.ca.gov New process will be available withDecember 2018 invoices46New FI Cal SystemFI Cal - The Financial InformationSystem for CaliforniaJudicial Council, along with 168State departments, implementedthe new Financial InformationSystem in July 2018.47Key Impacts FI Cal replaces paper claims with onlinevouchers Electronic approvals replace wet signatures onthe claim schedules State Controller’s Office (SCO) will use FI Cal toaudit vouchers requiring a warrant (check) Copy of invoice no longer attached to warrant One invoice equals one payment instead ofmultiple invoices on a single payment4816
STATE CONTROLLER WARRANT49Reimbursement Process Court incurs monthly expensesJuly 1 – July 31 Court summarizes data andinvoices Judicial CouncilAugust 20th Judicial Council requests advance fundingfrom Grantor for the invoices received by thecutoff Grantor transfers funds to State Controller’Office (SCO)In 2-3 weeks Judicial Council processes court invoices andcreates online vouchers in FI CalAugust 21st –September 15thAugust 20th50Reimbursement Process Judicial Council releases vouchers toState Controller’s Office (SCO) foraudit and approvalSeptember 15th Judicial Council submits report toSeptember 15th SCO send checks to courtsSeptember 15th – October 1st Court receives checkOctober 2nd – 4thGrantor for the actual claims paid(15 days)(2-3 days)5117
Reimbursement ProcessInvoice Cycle Decreasedby at least 4 to 6 weeks52Reimbursement Process Audit of claims - Grantor requirement Submit claims as early as you can andbefore the cutoff day Submit complete and accurate claims Correct any discrepancies on thediscrepancy notification within 5business days Advance process only applies withFederal funds53Reimbursement ProcessProcess for Claims with Errors or Omissions Claims with simple and obvious errors willbe adjusted and processed (Courtsnotified of adjustment by email at time ofclaim submission) Claims submitted for payment aredeemed complete once received by SCO No further payments can be made on thesame submitted claim5418
Reimbursement ProcessJuly 2017 – June 2018 Data Total number of Contracts (FLF and CSC)109 53,949,062 Total Contracts Received by October 205248% July thru Oct Claims Received in October18114% Claims not processed*130 Number of Claims Payable5110%4%* Due to discrepancies or no executed contracts55Reimbursement ProcessJuly 2017 – June 2018 Data Overall July - October Expenses 5,662,47910% Expenses Reflected on Claims Received 1,488,1603% Expenses Submitted to SCO on Nov 15th 1,458,8003% Amount adjusted in next advance 29,3601%Amount Received from Grantor on Oct 15th56Changes to theBudget Forms Timesheets: Updated FY dates and threeitems added based on DCSS Audit Box to check if Full-time Employee Box to check if Part-time Employee The following language added near top of form:“Federal regulations require that all hours workedby an employee must be accounted for, regardlessof whether or not it is reimbursable by the grant”5719
Changes to theBudget Forms Contractor Activity Log: Updated FY datesand three Items added based on DCSS Audit Box to check if Full-time contractor Box to check if Part-time contractor The following language added near top of form:“Federal regulations require that all hours worked bya contractor must be accounted for, regardless ofwhether or not it is reimbursable by the grant”58Changes to theBudget Forms Payroll Summary Sheet:Updated FY Dates and added newcolumn. A column has been added for excess leave adjustment(See new column “J”) New instructions for column J. Enter hours with a minus sign if column X reflects excess leave used. If theexcess leave is higher than current benefit hours it should be adjusted on priormonth payroll summary.For example, 20 hours of benefit hours used in current month which makesexcess leave time used 18 hours. Simply enter 18 hours with a minus sign. Ifthe 20 hours of benefit hours makes excess leave 24 hours. The excess leaveof 4 (24-20) hours should be adjusted from prior month.59Changes to theBudget Forms Summary Sheet: Updated FY dates andthe following four lines were added: Workers’ Compensation Premium Unfunded CalPERS Retirement BenefitsPremium Indirect Costs Adjustments Operating Expense Percentage RateAdjustment6020
Changes to theBudget Forms Invoice: Updated FY dates Annual Leave Earn Report: Updated FY dates Operating Expense Recap Sheet: Updated FY dates61New Budget Forms Workers Compensation Premium AllocationWorksheet This form was created for allocating appropriate AB 1058grant charges for Workers Compensation premiums. JC allocates and charges courts for annual workers’compensation charges for employees court wide. However, charges to the AB 1058 grant for this item have tobe apportioned based upon an individual employees actualtime spent on the AB 1058 grant. This worksheet will assist the court in making thatcalculation.62New Budget Forms Workers Compensation Premium AllocationWorksheet6321
New Budget Forms Unfunded CalPERS Retirement BenefitPremium Allocation Worksheet This form was created for allocating appropriate AB 1058grant charges for unfunded CalPERS retirement benefitpremiums that may be charged to some courts. CalPERS requires participating courts to pay annual/monthlylump sum for unfunded retirement benefit premiums. However, charges to the AB 1058 grant for this item have tobe apportioned based upon an individual employees actualtime spent on the AB 1058 grant. This worksheet will assist the court in making that calculation.64New Budget FormsUnfunded CalPERS Retirement Benefit Premium AllocationWorksheet65AB 1058 Grant m1.2.3.4.5.6.7.8.9.TimesheetContractor Activity LogPayroll Summary SheetOperating Recap SheetSummary SheetInvoice Face SheetTravel Expense Claim FormWorkers Compensation Premium AllocationWorksheet (New Form)Unfunded CalPERS Retirement Benefit PremiumAllocation Worksheet (New Form)6622
AB 1058 Timesheets Timesheet – Court employees (W-2) Contract Activity Log – Contractors (1099) Positive Reporting- account for 100% of time Furlough days not reported on timesheet Must be completed and signed by employee andreviewed approved by supervisor67AB 1058 Timesheet Form68TIMESHEET/COMMON ERRORS70605040302010WRONG FORMMISSINGTIME, NOT100%MISSING ROWAND COLUMNTOTALSMISSING %OF TIMESPENTMISSINGPROGRAMTITLEMISSINGCOURT NAMEMISSINGEMPLOYEESIGNATURE6923
Contractor Activity Log Form70CONTRACTOR ACTIVITY LOG/COMMON ERRORS3530252015105MISSING TIMEWRONG FORMMISSING PROGRAM TITLEINCORRECT REPORTINGPERIODMISSINNG CONTRACTORORGANIZATION NAME71AB 1058 Payroll Summary Sheet7224
AB 1058 Payroll Summary SheetEmployees on Leave with NoReportable Productive Hours Employees must have reportable productive hours to be included onPayroll Summary Sheet. Sheet will give an “error message” if thereare no reportable hours. Employees on approved leave Donot include employees who are on approved leave & have noreportable hours. Hold timesheets for these employees untilemployee returns and has reportable hours. Uponemployee’s return, prepare payroll summary sheet for thisemployee for current month’s timesheet that has reportableproductive hours and timesheets that were not included.73AB 1058 Payroll Summary Sheet Salaries & Wages Gross salary for the pay period100% of time distribution for the pay periods being reportedProportional authorized overtime wages related to Title IV-DmattersBenefits Types Fringe benefits: social security, employee insurance: life,health, unemployment, workers compensation, pension plancosts, and other similar benefits Paid Leave: vacation, annual leave, sick leave, holidays, courtleave, and military leaveCannot bill more leave hours than leave time earned duringthe program period, July 1 to June 30. 74PAYROLL SUMMARY SHEET/COMMON ERRORS403530252015105-7525
Operating Expense Recap Sheet76Operating Expenses—100%Reimbursable vs. PartiallyReimbursable Expenses Federal grant requirements state “if a cost benefits two or more projects oractivities the cost must be allocated to the projects based on theproportional benefits”. The allocation of costs is a highly audited area of the court’s AB 1058program. The Operating Expense Recap Sheet is where you make the determination ifthe costs only benefits the AB 1058 program or the costs must be allocatedbetween different funding sources. Key question: Does the expense onlybenefit the AB 1058 program? Most court operating expenses benefit more than the AB 1058 program withlimited exceptions. When in doubt, seek JC program input.77Examples: Partial vs. 100% ReimbursablePartial Reimbursement100% Reimbursable Perimeter Security AB 1058 Annual Office Supplies Equipment Mixed-use LeasedFacilities FLF State Bar FeesConference Costs Travel (IV-Dpurpose only) Leased Facilitiessolely for IV-Dfunction7826
Special Rules for Contract Staff Court contract staff may include contract CSC and FLF’s, bailiffs,court interpreters and court reporters. Contract staff costs are reported as an “operating expense” not as“salaries/benefits”. Costs claimed to the grant must be based only on actual hoursworked in Title IV-D activities. Claimed costs must be consistent with the Title IV-D timereported on the Contractor Activity Log that is submitted withinvoice to AB 1058 grant accounting. Claimed costs must be consistent with the contract terms forcompensation.79Operating Expenses Requiring AB1058 Manager Pre-Approval Written AB 1058 Program Manager Pre-Approval of Operating Expenses Equipment purchases 5,000 Facilities and storage leases/rental (also subject to otherJC offices co-approval) Any remodeling expenses (subject to federal limitations) Any contracts for Child Support Commissioner or FamilyLaw Facilitator services Temporary “staff” (for example, for any program-relatedspecial projects)80Examples of operatingExpenses Errors Publications Phoenix Printouts Membership dues Calculations wrong Bar/dues donations Duplicate indirect cost Child Support calculator Expenses over 5k Missing documentation Missing contracts Contractor activity log Non program training Missing Paymentinformation No program benefit Avoidable Costs8127
OPERATING EXPENSE RECAP/COMMON NGCHECK # ANDDATE PAIDMISSINGINVOICENUMBEREXPENSE IPTIONMULTIPLEVENDORSINCLUDEDUNDER SINGLEEXPENSEMISSINGCOURT NAMEUSED WRONGVENDOR NAME82AB 1058 Summary Recap Sheet83AB 1058 Summary SheetPayroll Summary SheetSuperior Court, County of Month ofABCDNameJob Title/PositionGross PayCSCTitle IV-DSupportHoursEF (D E) G (D/F)NonCSCReimburProgram%sableofOtherTotal HoursHoursHoursWorkedWorked0KCSC ProgramSalaryActual BenefitAmount00.000.0000.000L (K*G)M (J L)N (C K)TotalCSC Program CSC Program% of ActualSalary 00.000.000.000 - - 0000- AB 1058 Summary SheetTotal GrossSalary andBenefits0.000.000.00000J (C*G)TotalHours000I (F .000.000.000.00- -CERTIFICATION: I certify under penalty of perjury that timesheets are kept on file for all staff charged to this Programand that the information listed accurately represents the official records of the Court.Authorized SignatureDateOperating Recap SheetSuperior Court, County ofMonth of100% Reimbursable ExpendituresVendor NameDescriptionInvoice #Check/Warrant #Date PaidAmountTotal0.00Partially Reimbursable ExpendituresVendor NameDescriptionInvoice #Check/Warrant #Date PaidTotal% of reimbursement allowed** Total billable amountAmount0.000.000.00** Total billable amount total of 100% Reimbursable Expenditures Adjusted total of partially Reimbursable Expenditures8428
AB 1058 Summary RecapSheet Form/Common Errors604020-85AB 1058 Invoice Face Sheet86AB 1058 Invoice Face SheetForm/Common ORALTERED FORMSINVOICE AMOUNT WRONG CONTACTDIFFERENT THANNUMBERSUMMARY SHEETWRONGREPORTINGPERIODINDIRECT COSTSREPORTED UNDEROPERATINGEXPENSES8729
AB 1058 Invoice Face SheetAB 1058 Summary SheetInvoice Face SheetOperating Recap Sheet88Travel Expense Claim Form89Travel Expense Claim Form/Common Errors403530252015105MISSING PURPOSEOF PPROVAL ORSIGNNATUREMISSING POSITION LODGING EXPENSEOR TITLEEXCEEDSALLOWABLE RATEWRONG FORM9030
ERROR RATEBY TYPE OF TIVITYLOG91Administrative andGrants ReportingRequirements92Grant Reporting Requirements Codes of Federal Regulation CFR Part 45, Subtitle B, Chapter III,Office of Child Support Enforcement (Child SupportEnforcement Program) 2 CFR - Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards Contractual Agreement between JCC and the Courts Title IV-D (AB 1058) Child Support Commissioner andFamily Law Facilitator Program Accounting andReporting Instructions9331
Grant Reporting Requirements Administrative Requirements Financial and Accounting Records Proper supporting documentation Approval and Authorized signature Recommended/Approved Forms Record Retention and Access to Records Access by Grantor & Auditors Retained for 3 years94Costs Treatment95Direct vs. Indirect Costs Direct Cost are identified with aparticular cost objective Indirect Costs are incurred for commonor joint objectives of an organization andcannot be readily identified with aparticular program objective9632
Direct/Indirect Determination Does the cost result in a direct benefit to a federalprogram? Can it be easily and accurately traced to the federalprogram? Does it benefit more than 1 federal program? Is it normally charged indirect? Have you calculated the proportional benefit?97Costs Allowability Requirements Allocable Adequately documented Necessary and Authorized underReasonable Treated Consistently Determined according toGAAP Net of applicable credits Not used for costsharing/matching onanother federal awardstate/local laws ®ulations Conforms to limits &exclusions in costsprinciples, federal laws andaward T&C Consistent with recipientpolicies for federally andnon-federally fundedactivities98Costs Allocability
6 AB 1058 Program Funding Update 16 AB 1058 Program Funding Program Funding Sources: Title IV-D Funding 2/3 Feds & 1/3 State Trial Court Trust Fund Expanded Services (DV, Custody-Visitation- Dissolutions) Self Help Other grant and non-grant funds Interpreter, security, court construction funds 17 Federal Drawdown Option Short term alternative began FY 07-08
