california department of public health
DESCRIPTION
California Department of Public Health. CalFresh Outreach Fiscal Orientation October 2012. “We are indeed much more than what we eat, but what we eat can nevertheless help us to be much more than what we are.” Adelle Davis. Goal of Fiscal Training. - PowerPoint PPT PresentationTRANSCRIPT
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California Department of Public Health
CalFresh OutreachFiscal Orientation
October 2012
“We are indeed much more than what we eat,
but what we eat can nevertheless help us to be much more than what we are.” Adelle Davis
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Goal of Fiscal TrainingTo ensure that CalFresh Outreach
contractors have an accurate understanding of the fiscal requirements of their Network contract
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Training Topics• Reimbursement formulas
• Contracting process
• Source documentation requirements
• Cost reimbursement process
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Terminology• State Share: Activities funded by your agency
during the contract year
• Federal Share: Activities reimbursed by USDA during the contract year
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CalFresh Outreach Funding Mechanism
• 100% of State Share reimbursed by USDA to CDSS/CDPH
• 75% to Prime Contractors
• 25% to CDSS/CDPH
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USDA
CDSS
CDPH
Prime
Subs
State Share Federal Share
$1
$.75
$.25
$X
CalFresh Outreach Reimbursement Diagram
$1
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Reimbursement Example• Agency’s state share contribution
– $300,000
• USDA’s total federal share reimbursement– $300,000
• $225,000 = Prime agency reimbursement• $75,000 = State agency reimbursement
• Agency budget– $300,000 state share / $225,000 federal share
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• Contract/program management & administration• Brochures, flyers, bookmarks• Toolkit and training video• Statewide hotline • Website• Media activities• Trainings• Research and evaluation
State-Level Services Conducted with Federal Share Reimbursement
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Roles & Responsibilities
“A man is in general better pleased when he has a good dinner upon his table,
than when his wife talks Greek.” Samuel Johnson
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Contract Manager • Budget justifications, budget revisions & source
documentation review
• Contract, fiscal & administrative issues (including negotiations & processing of contract)
• Invoice processing
• MOUs & subcontractor agreements
• Equipment management
• Travel approval
• Site visits & desk reviews
• Ongoing technical assistance
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Contractor Responsibilities
• Document State & Federal Share expenditures
• Complete & submit State Share documentation reports
• Complete & submit Federal Share invoices
• Prepare & respond to Network/USDA site visits, desk reviews, & requests for information
• Retain records for three years after contract term ends
• Update address & personnel changes
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RFA and Contract Processing Steps
1. Prime agency recruits subs to participate in Network activities*2. Prime agency solicits and processes sub applications and
prepares RFA application*3. Prime submits RFA application to Network4. Network & Prime negotiate SOW and budget5. Network packages contract6. Prime signs contract7. Network processes contract for full execution
Network/CMU approval: 4-6 weeks DGS approval: 2-4 weeks
*Umbrellas Agencies Only
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Source Documentation
“Sharing food with another human being
is an intimate act that should not be indulged in lightly.” M. F. K. Fisher
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Source Documentation Reviews
• Desk reviews: Remote fiscal & administrative evaluation, which is conducted by Network of Prime and Prime of Subs
• Site visits: In-person fiscal, administrative, & program evaluation, which is conducted by USDA, Network, and/or Prime
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SOW Requirements for Fiscal Reviews
– Collect and review source documents for first two quarters (if invoicing quarterly) or first two months (if invoicing monthly) of invoice submission for all new subcontractors.
– Conduct fiscal visits or desk reviews for at least 10 percent of Subcontractors.
– Submit findings in report format to Network Contract Manager
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State & Federal Share Documentation
• USDA guidelines apply to both State Share and Federal Share in the same way and must be documented consistently
• Documentation must:– be dated– match invoices– be organized by budget line item
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Budget Justification• Provides basis for the costs in your budget
• Must correspond directly to SOW
• Prior authorization required for any changes. Some changes will require USDA approval.
• Part of a contractual agreement between Contractor and CDPH—must be adhered to
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Budget Justification Nine Line Items
1. Personnel2. Fringe Benefits3. Operating Expenses4. Equipment Expenses - Contractors Only5. Travel & Per Diem6. Subcontracts7. Other Costs8. Indirect Costs9. Total Costs
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1. Personnel
• % of actual time spent on allowable activities
• Personnel time documented must be calculated for each employee as follows:
# of hours documented x actual hourly salary = personnel expense
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Personnel: Weekly Time Log
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Weekly time logs required for all personnel, per USDA
WEEKLY TIME LOG FOR EMPLOYEES PERFORMING CALFRESH OUTREACH ACTIVITIES[CONTRACTORS NAME] CALFRESH OUTREACH PROJECT - NETWORK FOR A HEALTHY CALIFORNIA REIMBURSEMENT
Contract No. - XX-XXXXXCHECK ONE: Federal Share: ____________ State Share: ____________
Employee Name: Claiming Organization: Reporting Period (Quarter):
Quarter One: Month One Quarter One: Month Two Quarter One: Month Three Quarter Total
ALLOWABLE ACTIVITIES 1 2 3 4 5 Total 1 2 3 4 5 Total 1 2 3 4 5 Total
CalFresh Outreach & Enrollment
Direct Service - Can include any of the activities listed below 0.00 0.00 0.00 0.00
1. Promote and educate low-income communities about CalFresh.
2. Distribute materials that promote or educate low-income communities about CalFresh
3. Assist families in applying for CalFresh individually or in a group setting.
4. Assist county agency to set up or conduct CalFresh enrollment clinics or super clinics.
5. Provide follow-up assistance to families applying to the CalFresh program.
Planning and Development - Can include any of the activities listed below. 0.00 0.00 0.00 0.00
1. Attend meetings to plan or coordinate CalFresh outreach and/or enrollment activities.
2. Research, inventory or develop age, ethnic & language appropriate CalFresh outreach materials.
3. Planning, tracking, evaluating or researching CalFresh outreach activities, strategies, materials or target populations.
Administration - Can include any of the activities listed below. 0.00 0.00 0.00 0.00
1. Perform administrative duties and tasks related to CalFresh outreach.
2. Attend trainings/seminars/workshops to improve and/or develop capacity to deliver above services. Paid Time Off List (v) for vacation, (s) for sick leave, or (h) for holiday time, along with the hours 0.00 0.00 0.00 0.00
Total Hours Spent on Approved Activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Quarterly Percentage 0%
Instructions1. Enter the amount of time spent performing each type of activity in the column for that week. Activities should include allowable activities only as detailed in your scope of work.
2. Time should be recorded in 15 minute increments, using decimals to record partial-hour increments (i.e., .25, .50, and .75) .
3. The "Total Hours" box at the bottom of each column represents the total hours spent on CalFresh Outreach Activities each day. The "Total" column at the right margin represents the total time you spent on that activity for the month.
4. The box at the bottom right corner represents all time spent on allowable activities for the quarter. The quarterly percentage is located just below this.
5. Sign and date your survey on the last working day of the month and give it to your supervisor.
I certify that documented time represents only allowable activities as detailed in my scope of work.
Signature of authorized employee performing CalFresh outreach activities Date
Supervisor Signature Date
Revised 9/27/2012
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B. Fringe Benefits
• Records actual expenditures associated with fringe benefits for each employee
• Average fringe can be used during budgeting; actuals used when reporting to Network
• Based on hours documented using time log for each employee
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3. Operating Expenses
• Represents expenses that are routine & ongoing; costs may occur on a monthly or weekly basis: phone bills, office supplies, utilities, etc.
• Supported by vendor invoices, bills, & receipts; prorated if not utilized 100% CalFresh staff
• Facility costs must be based on actual expenses (not fair market value or realized cost)
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Calculating Operating Expenses
• Prorating formula
FTE of CalFresh Outreach Staff = % prorationFTE of Organization Staff
% to prorate for CalFresh Outreach x monthly expenses cost = cost claimed
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4. Equipment• Non-expendable property used to conduct
CalFresh Outreach
• For staff < 100% FTE, must be prorated by FTE of staff using the equipment
• Costs must be supported by vendor invoices, bills, receipts– Equipment with a unit cost of more than $5,000
must be pre-approved by the USDA, but is usually denied.
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Equipment• Prior written authorization is required by CM/PM
for any equipment purchases not in the approved Budget Justification (both State and Federal)
• Equipment must follow recommended guidelines for replacement for non-operational status.
• Disposition of equipment must be documented by Contractor when contract terminates by Disposition of CDPH-funded Equipment Exhibit J and electronically submitted to your assigned CM.
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EquipmentAfter purchase of equipment:
• Contractor must complete a Contractor Equipment Purchased with CDPH Funds form (Exhibit I) and submit it electronicallyto your assigned CM along with the invoice that includes equipment expense
• Immediately report damaged, lost or stolen equipment so that proper procedures can be followed
• CDHP no longer requires tagging or tracking of equipment on subvention contracts; however, USDA and the Network still has a requirement to track assets
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Equipment
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Equipment
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Equipment• Computer, laptops & mobile devices must have
encryption and anti-virus software installed.
• Laptops assigned to staff 100% FTE in the field
• Subcontractors may not purchase electronics with CalFresh funds.
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Equipment• Network subvention Contractors are responsible for the
security of their (and their Subs’) computer and mobile devices per Program Letter 12-01
• The Network no longer requires encryption verification prior to paying invoice. Upon completion of your contract all computer assets must be reported to your CM, per Program Letter 12-01
• Signed contract states you will ensure computer equipment is wiped, using hard disk wiping software, prior to disposal. Contractor must ensure all CDPH data is both protected and wiped prior to disposal.
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5. Travel & Per Diem• Network sponsored trainings, conferences,
& meetings are 100% allowable for all staff
• All non-Network sponsored trainings, conferences, & meetings (e.g., FRAC) must be pre-approved by your CM/PM prior to travel & pro-rated for CalFresh
• All Travel expenses must adhere to current DPA rates (Exhibit G). This applies to the Prime, all Subs, & advisory committee members.– Prime should provide DPA travel information to
all Subs & consultants
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Travel & Per Diem
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Travel & Per Diem• The Network will not reimburse costs above
maximum DPA allowable rates
• Mileage charged at current federal rate of $0.555 per mile
• Most in-state lodging charged @ $84/night. Alameda, SF, San Mateo, & Santa Clara counties charged @ $140/night. LA and San Diego charged @ $110/night.
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DPA Rates/Guidelines• Breakfast ($6), Lunch ($10), Dinner ($18),
Incidentals ($6)
• Lunch is not reimbursed unless you have an overnight stay
• Breakfast and/or dinner is reimbursed if your travel begins before 6:00am & continues one hour past your normal work time
• “Working meals” are not allowable & cannot be reimbursedEffective December 14, 2009, per USDA, no meals may be provided or catered at Network meetings or conferences with USDA funds. Any invoices for such meal services provided to the Network after December 14, 2009 will not be reimbursed. Attendees of Network conferences, meetings, trainings, working lunches, or dinners are required to pay for their meals through registration fees, per diem claims to their sponsoring agencies, or out of pocket.
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DPA Rates (Cont.)
• Breakfast can be claimed at/before 6 a.m.• Lunch can be claimed at/before 11 a.m. if the
trip is more then 24 hours with an overnight stay
• Dinner can be claimed at/before 5 p.m.• Lunch and incidentals cannot be claimed for a
trip less than 24 hours in duration.• Please retain all receipts for source
documentation.
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Travel & Per Diem Documentation
Travel logs/claims for each staff (separately) which lists the following:
• Name/title of person traveling
• Date(s) of travel
• Start and end time
• Purpose and location of travel
• Hotel, parking, airline and any other receipts
• An agenda must accompany the travel log/claim.
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6. SubcontractorsEach Sub must submit to Prime:
1. Budget Justification 2. SOW3. Description of Service(s)4. Signed MOU5. Indirect Cost Certification Form
Documentation Retention for 3 Years– Subs & Consultants must adhere to
all Network guidelines & rules– Sub expenses must be documented with
invoices or receipts
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7. Other Costs• Non-routine, occasional or one-time expenses such as:
– Publications/materials/videos
– Printing materials or applications
– CalFresh Outreach materials
• Must be itemized on the budget justification & show the basis for the costs
• Must be documented by vendor invoices or receipts
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8. Indirect Costs• Expenses not directly associated with deliverables,
such as:– Bookkeeping & payroll services– Janitorial services– Insurance
• If Prime/Sub has federally-negotiated indirect costs rate, this rate must be used
• If no federally negotiated indirect cost rate exists, rate must be established– Indirect Rate Certification Form
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Indirect Rate: Calculations
• Indirect cost rate methodology must be pre-approved by the Network– Indirect Rate Certification Form
• Indirect rate can not exceed 26% of Total Modified Direct Costs
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Cost Reimbursement
“One cannot think well, love well, sleep well, if one has not dined well.” Virginia Woolf
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• Costs must be spent on allowable activities Guidance includes a list of allowable activities
• Must be based on actual expenses incurred during the invoice period; include cents, do not round-off dollar amounts
• Correspond directly with the approved budget justification. Cannot expense for more than your line item allotment per year, – Budget Adjustment Requests (BAR)
• Be substantiated by supporting documents, which may be periodically requested
Federal & State ShareInvoice & State Share Documentation Report
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Federal & State ShareInvoice & State Share Documentation Report
• Reimbursement cannot be requested until after payment is made
• Costs must be billed for the month/quarter in which the expense occurred. Expenses made in one month/quarter cannot be billed to a future quarter.
• Supplemental invoices should be used to account for costs not in the original invoice
• Costs must be prorated where applicable
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Reminders:• Do not use correction fluids or tapes• Submit original documentation to the Network
signed with blue ink by the authorized contract representative
• Include contract period, contractor name, contract term, period covered, address, telephone number
• Federal Share invoices cannot have any negative numbers in the “unexpended balance” column
• State Share documentation may show negative balances
Federal & State ShareInvoice & State Share Documentation Report
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State Share ExampleDate: 1/15/2013
ORGANIZAION NAMEMAILING ADDRESSCITY, STATE, ZIP ORGANIZATION NAME
PHYSICAL ADDRESSCheck for Final State Share Report [ ] CITY, STATE, ZIP
Contract Number: 12-10XXXContract Term: 10/01/2012 TO 09/30/2014State Share Period : December 2012 Telephone: 123-456-7890
200,000$ 20,000.00$ 60,000.00$ 140,000.00$ B. FRINGE BENEFITS 24% of Personnel Salaries 48,000$ 4,800.00$ 14,400.00$ 33,600.00$
-$ -$ -$ -$ -$ -$ -$ -$
15,000$ 1,000.00$ 3,000.00$ 12,000.00$ F. SUBCONTRACTS 1,000,000$ 100,000.00$ 300,000.00$ 700,000.00$ G. OTHER COSTS 50,000$ 25,000.00$ 75,000.00$ (25,000.00)$
-$ -$ -$ -$ 1,313,000$ 150,800.00$ 452,400.00$ 860,600.00$
150,800.00$
I certify that the above State Share expenditures w ere directed tow ard nutrition education and physical activity promotion for low -income consumers.
No federal funds w ere counted for these Statel Share expenditures (w ith the exception of Indian Tribal Organizations), nor w ere the funds used as
match for other federal funds. I certify that the time and expenditure records for the above contributions are available for a state or federal audit,
should they become necessary.
______________________________________________Signature of Project Coordinator Title Date______________________________________________Signature of Accounting Representative Title Date
State Share Budget Categories
(1)
Approved State Share
Budget (2)
Actual Expenses This
Period (3)
Cumulative Expenses To Date
(4)
Balance of State Share to be Reported
(5)
TOTAL STATE SHARE CLAIMED FOR THIS PERIOD
A. PERSONNEL SALARIES
C. OPERATING EXPENSES D. EQUIPMENT EXPENSES E. TRAVEL AND PER DIEM
H. INDIRECT COSTS 14% of Modified Direct Costs TOTAL EXPENSES
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Federal Share ExampleDate: 1/15/2013
ORGANIZAION NAME Contractor Name/Address (to send warrant)MAILING ADDRESS [ ] Check if remittance address changed since last Invoice.
CITY, STATE, ZIP ORGANIZATION NAMEREMITTANCE ADDRESS
Check for Final Invoice [ ] CITY, STATE, ZIPContract Number: 12-10XXXContract Term: 10/01/2012 TO 09/30/2014Invoice Period: December 2012 Telephone: 123-456-7890
100,000.00$ 10,000.00$ 28,000.00$ 72,000.00$ B. FRINGE BENEFITS 24% of Personnel Salaries 24,000.00$ 2,400.00$ 7,500.00$ 16,500.00$
18,000.00$ 1,000.00$ 3,500.00$ 14,500.00$ -$ -$ -$ -$
E. TRAVEL AND PER DIEM (at State DPA rates) 10,000.00$ 800.00$ 2,500.00$ 7,500.00$ F. SUBCONTRACTS 500,000.00$ 50,000.00$ 150,000.00$ 350,000.00$ G. OTHER COSTS 25,000.00$ 12,500.00$ 25,000.00$ -$
40,000.00$ 5,000.00$ 10,000.00$ 30,000.00$ TOTAL EXPENSES 717,000.00$ 81,700.00$ 226,500.00$ 490,500.00$
81,700.00$
I certify that this claim is in all respects true, correct, supportable by I certify that this claim is in all respects true, correct,
available documentation, and in compliance w ith all supportable by available documentation, and in
terms/conditions, law s, and regulations governing its payment. compliance w ith all terms/conditions, law s, and
regulations governing its payment.
Signature of Authorized Accounting Representative Date Signature of Authorized CPNS Staff Date
Federal Share Budget Categories
(1)
Approved Federal Share
Budget (2)
Actual Expenses
This Period (3)
Cumulative Expenses
to Date (4)
Unexpended Balance
(5)
FOR STATE USE ONLY
A. PERSONNEL SALARIES
C. OPERATING EXPENSES D. EQUIPMENT EXPENSES
H. INDIRECT COSTS 14% of Modified Direct Costs
TOTAL PAYMENT REQUESTED
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Two Types of Budget Amendments
• Line shift: moving money between line items (BAR)
• Intra-line shift: moving money within same line item
• All requests should be submitted in advance of any invoice affected by requested adjustment
• Some line shifts and some intra-line shifts require USDA approval
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Budget Amendments That Require CDSS/USDA Approval
• Salary increases (above a COLA) or promotions
• Staff/benefits - adding positions
• Theft sensitive items, such as computers, cameras, etc., regardless of cost
• Equipment totaling over $5,000
• Adding conferences or out of state travel
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Budget Amendments That Require CDSS/USDA Approval
• Line shift in the budget that is over 5% or $100K (CDSS has the authority to require more than what USDA has set as the minimum).
• Subcontractor Budgets: Same criteria as above plus any adding of new subcontractors and/or deletions of subcontractors.
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USDA Budget Amendment Process
1.Send a brief summary of the request via email to your Contract and Program Manager. Include in the email, the most recent approved USDA plan budget identifying the changes in red type, with strikethrough (for deletions) and bold/underline (for additions).
2.Request will be forwarded to CDSS if necessary.
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USDA Budget Amendment Process
3. Questions may come up from CDSS and those questions will be sent to you by the Network Contract Manager.
4. Once approved by CDSS, they will forward to USDA for approval if necessary.
5. Questions may come up from USDA and those questions will be sent to you by the Network Contract Manager.
6. Once all approvals are secured, the State amendment process will begin.
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State Budget Amendment Processes
•BAR Form (required for Line Items Shifts)
•Process for Adding/Dropping Subcontractors
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Line Shift: Requires Budget Adjustment Request (BAR)
• BAR used to revise line item amounts in Federal Share budget
• Line item shifts up to 15% of annual contract total, not to exceed a maximum of $100,000 annually
• Total Federal Share budget amount per year cannot increase
• Must be programmatically justified & cannot reduce SOW
• Requires prior written approval from Network CM/PM, CDSS & USDA
• Submit prior to submitting invoice(s)
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Budget Adjustment Request
(BAR)
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Process for Adding/Dropping Subcontractors
• Submit request by May 1st
• Adding subcontractors
• Dropping subcontractors
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Payment ProcessGovernment Code Section 927.4 (Prompt Payment Act) & SAM 8474
• Network Contract Manager reviewUp to 7 calendar days
• Accounting Staff reviewAbout 23 calendar days (invoice must be to SCO byday 30 after receipt)
• State Controller’s Office (SCO)Mailed within 15 calendar days
Total time approximately 45 calendar days (for undisputed invoices)
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Network Address• Regular Mail – when time isn’t an issue
California Department of Public HealthNetwork for a Healthy CaliforniaATTN: (Assigned Contract Manager)P.O. Box 997377, MS 7204Sacramento, CA 95899-7377
• Overnight Mail California Department of Public HealthNetwork for a Healthy CaliforniaATTN: (Assigned Contract Manager)1616 Capitol Avenue, Suite 74.516MS 7204Sacramento, CA 95814
Phone: (916) 449-5400Fax: (916) 449-5414
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Prime’s Fiscal Schedule
Invoices• Federal Fiscal Year October 1 to September 30
• Invoices paid in arrears, quarterly or monthly
• Deadlines per USDA. Contact CM for extension• Invoices due 60 days after invoice period• A final undisputed invoice shall be submitted for
payment no more than 60 calendar days following the expiration or termination date of your contract, unless a later or alternate deadline is agreed to in writing by the your contract manager. Said invoice should be clearly marked “Final Invoice”, thus indicating that all payment obligations of the State under this agreement have ceased and that no further payments are due or outstanding
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Contractor’s Release Form• Exhibit F in your contract
• Completed, signed and returned with final invoice at the end of the contract term
• Signatory of Exhibit F and contract must have same signature authority
• Must include contractor name, contract number, amount of final invoice and date
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Audit Requirements• If the Contractor is a nonprofit organization and
receives $25,000 or more from any State agency under a direct service contract or agreement, Contractor agrees to obtain an annual single, organization-wide, financial and compliance audit
• Two copies of the audit report shall be delivered to the CDPH program funding this Agreement
• Additional provisions are found in your contract, Exhibit D(F), #16: Financial and Compliance Audit Requirements
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Program Guidance & Resources
USDA FSO Guidancewww.fns.usda.gov/fsp/outreach/stateplan.htm
Network Fiscal Guidelines Manualwww.cdph.ca.gov/programs/cpns/Pages/FSOFiscalGuidelinesManual.aspx
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“Laughter is brightest where food is best.” Irish Proverb
Thank you!