CENTRALIZED PERSONNEL PLAN. Introduction Provides an overview of the requirements for submission of CPPs: –General rules about CPPs; –Construct of the.

CENTRALIZED PERSONNEL PLAN

Introduction• Provides an overview of the requirements

for submission of CPPs:

– General rules about CPPs;– Construct of the plan; – Methodologies for determining basis of

allocation;

Introduction (continued)

– Documentation requirements;– Sample extract.

• By column explanation

• Summary Table

Centralized Personnel Plan

• CPP funding provides a mechanism for the reimbursement of direct costs incurred by a State for centralized personnel, accounting, and procurement staff activities in support of federal awards programs – to include National Guard Cooperative Agreement Appendices. (NGR5-1/ANGI63-101)

• “It costs money to spend money.”

General Rules for CPPs

• Limited to the reimbursement of the actual cost of providing centralized service activities. (OMB Circular A-87)

• Restricted to direct cost of salaries and fringe benefits only. (NGR5-1/ANGI 63-101)

• Based on an equitable distribution of costs for services provided. (OMB Circular A-87)

General Rules (continued)• Costs presented must be reasonable.

(Prudent person standard) (OMB Circular A-87, NGR5-1/ANGI 63-101)

• Prepared by State Military Department (SMD), reviewed and approved by USPFO, funded by NGB Program Manager. (NGR5-1/ANGI 63-101)

• Not an authorized charge against an agreement without USPFO approved plan. (NGR5-1/ANGI 63-101)

General Rules (continued)• Costs and workload data are projected for

upcoming budget year. (OMB Circular A-87)

• Must be reconciled to actual data. Actual salaries and wages paid; actual number of transactions processed. (OMB Circular A-87)

• Difference (+ or -) from prior year is adjusted in next projected year. Known as Carry-forward analysis. (OMB Circular A-87)

Construct of the CPP(OMB Circular A-87)

Must contain each of the following elements:

• Signed certification statement;

• Organization chart (sufficient detail to show operations including the central service activities of the state);

Construct (continued)

• Copy of the Comprehensive Annual Financial Report (or a copy of the Executive Budget) if budgeted costs are being proposed;

• Brief description of the service provided;• Identification of the unit rendering the

service and the operating agencies receiving the service;

Construct (continued)

• Items of expense included in the cost of the service (limited to wages and benefits);

• Method used to distribute cost;

• Summary schedule showing allocation to each service to the specific benefited agencies.

Methods for Determining Basis of Allocation

• Single program (appendix) only – time and effort;

• Multiple programs (appendices) – time and effort; or

• Statistical methodology – quantitative measurement

Methods (continued)

IF employee works on a single appendix or federal award program:

• Charges for salaries and wages will be supported by periodic certification that the employee worked on that one program for the period covered by the certification. Time keeping records must be certified at least semi-annually. (OMB Circular A-87)

Methods (continued)

IF employee works on multiple appendices, federal programs, state activities:

• Time and effort is substantiated by personnel activity reports or an approved statistical sampling system.

• Personnel activity reports must reflect after-the-fact distribution of the actual activity of each employee;

Multiple Programs (continued)

• Must account for the total activity for which each employee is compensated;

• Prepared monthly;

• Signed by the employee.

(OMB Circular A-87)

Methods (continued)

Statistical sampling methods for allocating salaries and wages. (OMB Circular A-87)

• Must be approved by the USPFO;• May include random moment sampling,

case counts, or other quantifiable measures of employee effort. Example, number of transactions. (Number of personnel is not a quantifiable measurement for allocation)

Allocation

Must be inclusive of all activities within the SMD even if costs are not recoverable. (OMB Circular A-87)

• If number of transactions is used as statistical basis for allocation, total number of same type transactions for the SMD must be considered.

Supporting Documents• Adequate documentation supporting actual

cost of salary and benefits for each person for whom reimbursement is requested. (Payroll reports) (OMB Circular A-87 and NGR 5-1/ANGI 63-101)

• Adequate documentation to support basis of allocation. (Monthly reports, transaction counters, time records). Method used must be approved (in advance by USPFO).(OMB Circular A-87 and NGR5-1/ANGI 63-101)

Timing

• USPFO has up to six months to review and approve. (OMB Circular A-87)

• Must be included as part of annual budget submission to NGB. (NGR5-1/ANGI 63-101)

• Failure to secure approved plan at budget submission may result in insufficient funding. (NGR5-1/ANGI 63-101)

NGB Program Manager

• Receives courtesy copy of CPP or summary of charges and signed certification as part of budget documentation. (NGR5-1/ANGI 63-101)

• CPP due at time of budget submission. NGB will fund late submissions on a case-by-case basis if funds are available. (NGR5-1/ANGI 63-101)

NGB Program Manager (continued)

• Provides funding whenever possible. Lack of available funding may preclude reimbursement to the State from initial FOMA budget; however, local funding may be used at the discretion of the USPFO. (NGR5-1/ANGI 63-101)

Sample CPP

• Sample extract – Accounts Payable Section– Explanation of services and basis of allocation.– Table of Allocation (By column explanation)– Accounts Payable Worksheet– Salaries and wages explanation – actual and

projected

• Sample extract – Summary Table

TRANSACTION TOTAL FOR ACTUAL DATA (CARRY-FORWARD) 8,620TRANSACTION TOTAL FOR PROJECTED FY__ 8,620

ACTUAL SALARY AND FRINGE COSTS PAID (CARRY-FORWARD) $119,892.98PROJECTED SALARY AND FRINGE COST FOR FY__ $193,064.05

salary and fringe costs for projected fiscal year.

Transaction count for carry forward analysis is based on actual performance during prior fiscal year. Transaction totalfor projected costs is based on prior year actual performance unless known circumstances require adjustments.

Narrative justification will be provided for any exception.

Allocation of costs for this element is based on the number of transactions processed for each department within theState Military Department. Transaction details are collected from a physical count of documentation resulting from

monthly transaction reports.

Expenses allocated in this cost area include salary and fringe benefits paid for carry forward analysis and projected

Allocation of this cost element includes proportionate share of accounts payable transactions processed for National Guard Cooperative Agreement accounting transactions.Transactions included are: invoice processing; journal entries; journal vouchers; etc.

SAMPLE CPPACCOUNTS PAYABLE

The Accounts Payable section is a department within the Budget and Finance Directorate. This section has the primary responsibility of processing all payable transactions for each department within the State Military Department.

Explanation of services and basis of allocation.

Program Title

ARMY NATIONAL GUARD APPENDICES

REAL PROPERTY OPERATION AND MAINTENANCE

ENVIRONMENTAL

SECURITY GUARD ACTIVITIES

TELECOMMUNICATIONS

AUTOMATED TARGET SYSTEMS RANGES

STORE FRONT LEASES

FULL-TIME DINING FACILITY OPERATIONS

TOTAL ARNG

AIR NATIONAL GUARD APPENDICES

FACILITIES OPERATION AND MAINTENANCE

ENVIRONMENTAL


FIRE PROTECTION ACTIVITIES

ENVIRONMENTAL - NATURAL RESOURCES

TOTAL ANG

NATIONAL GUARD YOUTH PROGRAMS

YOUTH CHALLENGE

TOTAL NG YOUTH PROGRAMS

GRAND TOTAL NATIONAL GUARD PROGRAMS

AGENCY TOTAL

Column A reflects each CA appendix within the

SMD. When not listing all state activities, list SMD total transactions for all

activities.

Table of Allocation – Accounts Payable (By Column explanation)

A

SMD Total Transactions

Column B lists the transaction counter as estimated in the

prior year CPP.

Program Title

Prior FY Estimated Counter


REAL PROPERTY OPERATION AND MAINTENANCE 1,842

ENVIRONMENTAL 456

SECURITY GUARD ACTIVITIES 132

TELECOMMUNICATIONS 2,280

AUTOMATED TARGET SYSTEMS RANGES 66

STORE FRONT LEASES 66

FULL-TIME DINING FACILITY OPERATIONS 96

TOTAL ARNG 4,938


FACILITIES OPERATION AND MAINTENANCE 1,212

ENVIRONMENTAL 76

SECURITY GUARD ACTIVITIES 114

FIRE PROTECTION ACTIVITIES 126

ENVIRONMENTAL - NATURAL RESOURCES 85

TOTAL ANG 1,613


YOUTH CHALLENGE 275

TOTAL NG YOUTH PROGRAMS 275

GRAND TOTAL NATIONAL GUARD PROGRAMS 6,826

AGENCY TOTAL 25,290

B

Prior FY Actual Counter

774

278

50

790

31

44

47

2,014

253

72

63

41

0

429

86

86

2,529

Column C lists the actual transaction count for the

prior fiscal year based on an after-the-fact review.

Program Title



ENVIRONMENTAL


TELECOMMUNICATIONS


STORE FRONT LEASES


TOTAL ARNG



ENVIRONMENTAL




TOTAL ANG


YOUTH CHALLENGE



AGENCY TOTAL

C

Column D reflects the percentage relationship of the appendix or

program transaction count to the SMD total number of transactions (accounts payable in this example).

Percent to Agency Total (Based on Actual Counter)

0.0897911832947

0.0322505800464

0.0058004640371

0.0916473317865

0.0035962877030

0.0051044083527

0.0054524361949

0.2336426914153

0.0293503480278

0.0083526682135

0.0073085846868

0.0047563805104

0.0000000000000

0.0497679814385

0.0099767981439

0.0099767981439

0.2933874709977

Program Title



ENVIRONMENTAL


TELECOMMUNICATIONS


STORE FRONT LEASES


TOTAL ARNG



ENVIRONMENTAL




TOTAL ANG


YOUTH CHALLENGE



AGENCY TOTAL

D

Prior FY Projected Allocation Cost

4,225.31

1,046.00

302.79

5,230.02

151.40

151.40

220.21

11,327.13

1,209.01

75.81

113.72

125.69

84.79

1,609.02

182.88

182.88

13,119.03

Column E reflects the amount ($ for salaries and

wages) previously requested on prior year CPP

Program Title



ENVIRONMENTAL


TELECOMMUNICATIONS


STORE FRONT LEASES


TOTAL ARNG



ENVIRONMENTAL




TOTAL ANG


YOUTH CHALLENGE



AGENCY TOTAL

E

Prior FY Adjusted Allocation (Based on Actual Performance)

10,765.33

3,866.62

695.43

10,987.87

431.17

611.98

653.71

28,012.11

3,518.90

1,001.43

876.25

570.26

0.00

5,966.84

1,196.15

1,196.15

35,175.10

Column F computes prior year actual amount based on

actual transactions and actual salaries and wages paid. (Column

D * actual salaries and wages paid prior year)

Program Title



ENVIRONMENTAL


TELECOMMUNICATIONS


STORE FRONT LEASES


TOTAL ARNG



ENVIRONMENTAL




TOTAL ANG


YOUTH CHALLENGE



AGENCY TOTAL

F

Difference (+ or -)

6,540.02

2,820.62

392.64

5,757.85

279.77

460.58

433.50

16,684.98

2,309.89

925.62

762.53

444.57

-84.79

4,357.82

1,013.27

1,013.27

22,056.07

Column G represents the difference (+ or -) between the amount estimated in prior year CPP and the

actual cost for prior year. (Column F – Column E)

Program Title



ENVIRONMENTAL


TELECOMMUNICATIONS


STORE FRONT LEASES


TOTAL ARNG



ENVIRONMENTAL




TOTAL ANG


YOUTH CHALLENGE



AGENCY TOTAL

G

Projected FY Allocation Cost

(Projected Cost * Percent to Total

Estimated Counter)

17,335.45

6,226.43

1,119.86

17,693.81

0.00

985.48

0.00

43,361.03

5,666.50

1,612.60

1,411.02

918.29

0.00

9,608.41

1,926.16

1,926.16

54,895.60

Column H indicates amount projected for budget year based on actual number of

transactions in prior year at projected salaries and wages for budget year. (Column D

* $ amount projected for budget year)

Program Title



ENVIRONMENTAL


TELECOMMUNICATIONS


STORE FRONT LEASES


TOTAL ARNG



ENVIRONMENTAL




TOTAL ANG


YOUTH CHALLENGE



AGENCY TOTAL

H


Adjusted (Based on Col G Results)

23,875.47

9,047.05

1,512.50

23,451.66

279.77

1,446.06

433.50

60,046.01

7,976.39

2,538.22

2,173.55

1,362.86

-84.79

13,966.23

2,939.43

2,939.43

76,951.67

Column I reflects allocated amount based on projection for

budget year and + or – adjustment from prior fiscal year. (Column G

+ Column H)

Program Title



ENVIRONMENTAL


TELECOMMUNICATIONS


STORE FRONT LEASES


TOTAL ARNG



ENVIRONMENTAL




TOTAL ANG


YOUTH CHALLENGE



AGENCY TOTAL

I

Projected Costs

Program Title

Prior FY Estimated Counter

Prior FY Actual Counter

Percent to Agency Total (Based on Actual Counter)

Prior FY Projected Allocation Cost

Prior FY Adjusted Allocation (Based on Actual Performance)

Difference (+ or -)


(Projected Cost * Percent to Total

Estimated Counter)


Adjusted (Based on Col G Results)


REAL PROPERTY OPERATION AND MAINTENANCE 1,842 774 0.0897911832947 4,225.31 10,765.33 6,540.02 17,335.45 23,875.47

ENVIRONMENTAL 456 278 0.0322505800464 1,046.00 3,866.62 2,820.62 6,226.43 9,047.05

SECURITY GUARD ACTIVITIES 132 50 0.0058004640371 302.79 695.43 392.64 1,119.86 1,512.50

TELECOMMUNICATIONS 2,280 790 0.0916473317865 5,230.02 10,987.87 5,757.85 17,693.81 23,451.66

AUTOMATED TARGET SYSTEMS RANGES 66 31 0.0035962877030 151.40 431.17 279.77 0.00 279.77

STORE FRONT LEASES 66 44 0.0051044083527 151.40 611.98 460.58 985.48 1,446.06

FULL-TIME DINING FACILITY OPERATIONS 96 47 0.0054524361949 220.21 653.71 433.50 0.00 433.50

TOTAL ARNG 4,938 2,014 0.2336426914153 11,327.13 28,012.11 16,684.98 43,361.03 60,046.01


FACILITIES OPERATION AND MAINTENANCE 1,212 253 0.0293503480278 1,209.01 3,518.90 2,309.89 5,666.50 7,976.39

ENVIRONMENTAL 76 72 0.0083526682135 75.81 1,001.43 925.62 1,612.60 2,538.22

SECURITY GUARD ACTIVITIES 114 63 0.0073085846868 113.72 876.25 762.53 1,411.02 2,173.55

FIRE PROTECTION ACTIVITIES 126 41 0.0047563805104 125.69 570.26 444.57 918.29 1,362.86

ENVIRONMENTAL - NATURAL RESOURCES 85 0 0.0000000000000 84.79 0.00 -84.79 0.00 -84.79

TOTAL ANG 1,613 429 0.0497679814385 1,609.02 5,966.84 4,357.82 9,608.41 13,966.23


YOUTH CHALLENGE 275 86 0.0099767981439 182.88 1,196.15 1,013.27 1,926.16 2,939.43

TOTAL NG YOUTH PROGRAMS 275 86 0.0099767981439 182.88 1,196.15 1,013.27 1,926.16 2,939.43

GRAND TOTAL NATIONAL GUARD PROGRAMS 6,826 2,529 0.2933874709977 13,119.03 35,175.10 22,056.07 54,895.60 76,951.67

AGENCY TOTAL 25,290

SAMPLE CPP

ACCOUNTS PAYABLE - STATE OPERATIONS

CARRY FORWARD ADJUSTMENT

Complete Accounts Payable Worksheet

A B C D E F G

HI

Description of Costs

Total transaction count derrived from accounts payable transaction records. Transaction history

records assigned processor initials. (Attachment 8)

Actual salary information 1 October 20xx through 30 September 20xx

Employee A: $27,863.12 salary (Payroll Report - Attachment 9)

Employee A: $9,813.60 (Annual Fringe Benefit Report - Attachment 3)

Employee B: $8,573.51 salary (Payroll Report - Attachment 10) Note: Employee worked 1Oct 20xx

through 15 March 20xx only - transfer to another department within the Agency (non-MCA).

Employee B: $3,131,95 (Annual Fringe Benefit Report - Attachment 3)

Employee C: $10,701.88 salary (Payroll Report - Attachment 11)

Employee C: $3,308.20 (Annual Fringe Benefit Report - Attachment 3)

Employee D: $26,782,88 (Payroll Report - Attachment 12)

Employee D: $7,838.03 (Annual Fringe Benefit Report - Attachment 3)

Employee E: $5,202.46 (Annual Fringe Benefit Report - Attachment 3)

TOTAL SALARY AND FRINGE COMPENSATION PAID: $119,892.98

FY200XX PROJECTION

Employee A: Projected salary $41,060 (Attachment 5, page 10)

Employee A: Projected fringe benefit cost $9,531,11 (Attachment 3)

Employee B: Projected salary $25,720 (Attachment 5, page 16)

Employee B: Projected fringe benefit cost $8,415.81 (Attachment 3)

Employee C: Projected salary $33,000 (Attachment 5, page 1)

Employee C: Projected fringe benefit cost $5,914.10 (Attachment 3)

Employee D: Projected salary $30,000 (Attachment 5, page 11)

Employee D: Projected fringe benefit cost $0.00 (Attachment 3)

Employee E: Projected salary $31,585 (Attachment 5, page 13)

Employee E: Projected fringe benefit cost $7,838.03 (Attachment 3)

TOTAL PROJECTED SALARY AND FRINGE COMPENSATION: $193,064.05

SAMPLE CPP

ACCOUNTS PAYABLE

Salaries and wages explanation – actual and projected.

Program Title

Accounts Payable (See

Note 1)

Accounts Receivable (See

Note 1)Human Resources

(See Note 2)

Purchasing and Contracting (See

Note 3)FY __ Total Allocation


REAL PROPERTY OPERATION AND MAINTENANCE 23,875.47 5,036.57 20,428.72 24,489.47 73,830.23ENVIRONMENTAL 9,047.05 583.18 6,210.79 3,669.27 19,510.29SECURITY GUARD ACTIVITIES 1,512.51 -937.49 1,941.62 0.00 2,516.64TELECOMMUNICATIONS 23,451.66 -779.57 1,587.51 1,682.89 25,942.49

AUTOMATED TARGET SYSTEMS RANGES 279.77 -883.88 670.41 2,722.21 2,788.51STORE FRONT LEASES 1,446.06 -833.88 0.00 296.58 908.76

FULL-TIME DINING FACILITY OPERATIONS 0.00 -1,105.43 0.00 0.00 -1,105.43

TOTAL ARNG 59,612.51 1,129.49 30,839.05 24,050.22 115,631.27


FACILITIES OPERATION AND MAINTENANCE 7,976.39 -828.87 12,807.49 3,806.21 23,761.22ENVIRONMENTAL 2,538.22 -917.85 670.41 0.00 2,290.78SECURITY GUARD ACTIVITIES 2,173.55 -754.92 8,607.95 0.00 10,026.58FIRE PROTECTION ACTIVITIES 1,362.85 -809.23 14,255.76 6,417.20 21,226.58

ENVIRONMENTAL - NATURAL RESOURCES -84.79 -1,026.47 670.41 -377.35 -818.20

TOTAL ANG 13,966.22 -4,337.35 37,012.02 9,846.06 56,486.95


YOUTH CHALLENGE 2,939.43 -1,154.73 13,237.24 218.27 15,240.21

TOTAL NG YOUTH PROGRAMS 2,939.43 -1,154.73 13,237.24 218.27 15,240.21

GRAND TOTAL NATIONAL GUARD PROGRAMS 76,518.16 -4,362.59 81,088.30 34,114.55 187,358.42

Note 1: Method of allocation is based on number of accounting transactions processed for each program activity within the SMD.

Note 2: Method of allocation cannot be based on number of employees assigned within each work activity. This is not an

acceptable measurement of workload. Use a quantifiable method such as number of personnel actions, payroll processing when

performed by this functional activity, or document direct time spent performing duties for each federal awards program.

Note 3: Method of allocation can include weighted performance factors for workload intense contracts. Cannot include time

and effort of decentralized purchasing activities.

Sample CPP

Summary Allocation Table

Summary Table

Final Thoughts• Worksheet for each allowable functional

area is required in the same detail. (OMB Circular A-87)

• Restricted to non-supervisory compensation costs in personnel, procurement, and accounting functional areas. (NGR 5-1/ANGI 63-101)

• Representative of direct time and effort.(OMB Circular A-87 and NGR 5-1/ANGI 63-101)

CENTRALIZED PERSONNEL PLAN. Introduction Provides an overview of the requirements for submission of CPPs: –General rules about CPPs; –Construct of the.

Documents

service slide

state slide

basis of allocation

cpp omb circular

centralized service

state activities

central service activities

general rules