FY ’08 Corporate Grant Technical Assistance Session

FY ’08 Corporate Grant

Technical Assistance Session

W E L C O M E

November 7, 2007Children & Youth Services

Chicago, Illinois

AGENDA

I. WelcomeII. Programs Unit UpdateIII. Work Plans Review & RelatedIV. Sub-Grantee Agreement Documents ReviewV. Budgetary Documents ReviewVI. Audits Review VII. Adjournment

Congratulations on being awarded for FY ’08!

PROGRAMS UNIT UPDATE

Andrew J. Fernàndez

Youth Division

Work Plans & One-on-One Meetings

For YOU!

Better Easier Helpful Access Moving Forward…

THANKS!

Youth Service Coordinators

Elisa Arlow Region1 #312-743-1237 Monica Dunleavy-Gerster Region 2 #312-743-1515 Evelyn Benitez Region 3 #312-743-1747 Rasauna Riley Region 4 #312-743-1516 Cesar Garza Region 5 #312-743-1291 Karen Nolan Region 6 #312-743-1513 Jane Norton RCC/YCDC #312-743-0939 Tasha Brown Multi Sites #312-743-6136 Ricca Rivera Multi Sites #312-743-1714

Call, call, call!

WHO?!

Contact your Youth Service Coordinator:

Review your work plan and budget over the phone.

Or maybe thru email… Use CYS as a resource to complete

the work plan and budget!

Work Plan review

November 14th 20071615 W. Chicago Ave.

10:00am to 11:00am for RCC11:00am to 12:00pm for YCDC

1:00pm to 2:00pm for New Agencies

WORK PLANS REVIEW

Youth Service Coordinators

SUB-GRANTEE AGREEMENT DOCUMENTS REVIEW

Anna Lee

SUBMISSION PACKAGE

In your package and via http://cys.mycopa.com:

Award Letter Amendment Agreement Pages Checklists Work Program Exhibit (Work Plan/Synopses) Budget Exhibits Signature Items Economic Disclosure Statement

GUIDANCE / RESOURCE DOCUMENTS

Checklists

Contact Information

Helpful Websites

GUIDANCE / RESOURCE DOCUMENTS

Checklists (2)

Contact Information

Helpful Websites

CONTACT INFORMATION

Finance Unit Kenya Merritt

kmerritt@cityofchicago.org(312) 743-1671

Contracts Unit Anna Lee

alee@cityofchicago.org(312) 743-1985

Youth Services Division Andrew Fernandez

afernandez@cityofchicago.org(312) 743-0938

GUIDANCE / RESOURCE DOCUMENTS

Checklists (2)

Contact Information

Helpful Websites

HELPFUL WEBSITES

www.cityofchicago.org

http://cys.mycopa.com/

ECONOMIC DISCLOSURE STATEMENT

Anna Lee

Assistance regarding the EDS

Please contact Lisa Butts or Joann KirbyChief Contract Expediters

at (312) 743-1585

SUBMITTAL INFORMATION

Roundtable Date Designated date & time in award letter December 4, 2007 1615 W. Chicago, Conf. Room 249A Dorothy Thurman: 312-743-2019

Submission Package Original and one copy Signed and fully completed Checklists included

BUDGETARY DOCUMENTS REVIEW

Kenya Merritt

CYS’ Fiscal Youth Team

Arthur Baron, Accountant

Terry Sims, Accounting Tech

Erin Sanford,

Administrator

How do I get started?

Helpful Hints: Review your current year expenditures Map out a calendar of events/programs for

the year Do you have peak periods where additional

staff are needed Is there anything new/different that is

planned for the upcoming year

What makes up a budget?

Budget Summary

Personnel Detail

Non-Personnel Detail

Summary Page

Fiscal contact information Data must match detail pages Must be signed by someone with

signature authority

Personnel Detail

Positions Rate Percentage of time Corporate Share Other Share Fringe Benefits

Non-personnel Detail – What does these accounts mean?

0100 – Operating costs. Commonly used for rent, utilities, amusement fees and local travel costs.

0140 – Professional/Technical Services. Commonly used for speaker fees and/or specialized consultants. These funds should not be used for staff to avoid payroll taxes.

0300 – Supplies. Commonly used for program and office supplies.

Description/Other Share

What can I expect?

Budget review with YSC Roundtable review MONTHLY submission of

reimbursement vouchers. (Section 5.2)

Monthly trainings/Email Alerts

Need more help?

Call our Fiscal Hotline – 312.743.7475

8:30 a.m. to 1:00 p.m. 2:00 p.m. to 4:30 p.m.

http://cys.mycopa.com and cysfiscalyouth@cyscopa.com Fax – 312.743.2095

FISCAL AUDITS REVIEW

Harold Campbell

CYS Audits

Program and Fiscal

Elise MannDeputy Commissioner of GCA

Anna LeeDirector of Contracts

Patrick McPhilimyDirector of Grants

Harold CampbellFiscal Audits

Darlene PerezProgram Audits

Darlene PerezAsst. Director of Program Audits

Carmen PachecoSupervising Program Auditor

Lois DixonProgram Auditor Irene Ortega

Project Coordinator WIA

Maria DiazAdministrative Assistant II (shared with Fiscal)

Sandra KiddProgram Auditor

Elizabeth MatiasProgram Auditor

Edrina McDonaldProgram Auditor

James RodgersProgram Auditor

Shawntia RobinsonProgram Auditor II

Jeanette TolbertProgram Auditor II

To conduct annual fact-based program and fiscal audits on each delegate agency and partner. An exception to this policy may be granted in certain cases where CYS determines that it is necessary to conduct a special review or investigation of an agency in lieu of a standard audit.

Using evidence and facts to document potential areas of compliance and noncompliance based on the funding source program and fiscal requirements.

Investigating complaints as it relates to program and fiscal concerns of a CYS’ delegate agency.

Assisting and supporting CYS’ Program Divisions (Children Services and Youth) in ensuring delegate agency compliance with the funding sources program and fiscal requirements.

Audits Unit: Purpose and Objectives

Types of Audits

Program audits

Fiscal audits

Investigations – generated from internal requests (CYS program unit, city departments) and from written allegations made by outside sources.

Variation by funding source

Head Start

Early Head Start

Child Care

CDBG

Corporate

Workforce Investment Act (WIA)

Steps in the program audit process

Caseload assignment using priority system

Schedule/pre-audit preparation

Send records request

Conduct on-site audit

Exit conference with delegate

Submit report for management approval

Final report sent to appropriate program division

Send letter to agency

Use of COPA

To access caseload assignments, records request and audit instruments: http://cys.mycopa.com

Select the Grants, Contracts and Audits Division link

Select Audits tab (Program or Fiscal link)

Note: In the near future, these documents will be available in City Span.

Key Points Cancellations - at least one week prior

notice Reschedule audit within two weeks Should have alternate staff available to

assist with audit Unannounced audits

Fiscal Audits Unit

Harold CampbellDirector

David StaffordAuditor IV

Simeon FrankAuditor III

George FielderAuditor III

Alma AlvarezAuditor II

Tracie BerryAuditor II

Yolanda OwensAuditor II

Fiscal Monitoring Process

Audit is scheduled, 2 to 3 weeks in advance Records Request is sent 1 to 2 weeks in

advance, monitoring instruments are available at https://cys.mycopa.com

On-Site Audit is conducted Exit conference with agency Exit Report / Improvement Plan Submit report for management approval Follow-up on unresolved issues

Areas Covered – Fiscal Audit

Accounting records Chart of Accounts General Ledger (Cash Receipts, Disbursements) Bank Statements

Vouchers To Be Submitted Monthly Confirm payment of vouchers

Disbursements Costs Charged to the Program Adequate Supporting Documentation

(Purchase Orders, Invoices, Cancelled Checks, etc.)

Areas Covered – Fiscal Audit

Internal Controls Proper Authorization Segregation of duties Financial Status Report Financial Procedures Manual

Include at a minimum the following policies:

- Financial Reporting- Payroll- Purchasing/Procurement- Cash Management- Cost Allocation Plan- Property Management- Record Retention

Areas Covered – Fiscal Audit

Bank Reconciliations- Deposits are done in a timely manner- Adjusting items are researched and resolved in a timely

manner- Bank account balance reconciles with cash account

balance in the general ledger Payroll record review

- Payroll register- Time Records

Filing Confirmation- Federal Payroll (941), State Payroll Tax (IL941), - IRS – 990 for exempt 501(c), AG 990, Secretary of State , - Consultants - 1099

Common Findings

Inadequate Policies & Procedures Lack of proper financial records Inadequate supporting documentation No bank reconciliation Costs are not consistent with budget, revision is needed Time activity not approved by supervisor Payroll tax filings and payments are not timely Inadequate contract for consultants. Contracts must specify

rate of pay and length of time

Web Sites

US Government Printing Officehttp://www.gpoaccess.gov/cfr/index.htmlProvides links to Code of Federal Regulations.

Office of Management and Budgethttp://www.whitehouse.gov/omb/circulars/index.htmlProvides links to all OMB Circulars such as A-133.

CONTACTS

PROGRAM AUDITS

Darlene PerezAssistant Director of Auditsdperez@cityofchicago.org(312) 743-1948

FISCAL AUDITS

Harold CampbellDirector of Auditshcampbell@cityofchicago.org(312) 743-4932

T H A N K Y O U !

We’ll see you at the Roundtable!