Tribal Child Support Enforcement (CSET)

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Tribal Child Support Enforcement (CSET)

Joe Lonergan, Director

Division of Mandatory GrantsOctober, 2007

Boise, ID

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Topics for Discussion TodayTribal Child Support Enforcement

1. Applying for the Grant (2 Year Start-Up Grant)2. Report Due Dates 3. OMB Directives4. Obligation and Liquidation of Funds5. In-kind Contributions6. Staffing Levels7. Budget Justification8. Construction – Major or Minor9. Reporting (OLDC)

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2 Year Start-Up Grant• Tribes must submit application and

proposed budget for ACF approval.

• Grant period is for two Years (effective beginning the first quarter after approval).

• Example: 04/01/2007 to 3/31/2009.

• Expenditures are funded at 100% (first two years).

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Reports: Due DatesSTART-UP CHILD SUPPORT TRIBAL GRANTS (2 yrs)

Example: 04/01/2007 and Ending: 03/31/2009

Sixty days prior to the end of Year One (on 01/31/2008):

1. Report the status or a progress review of the fourteen (14) items in your application.2. Submit budget estimates and SF-424 for Year Two (04/01/2008 to 03/31/2009).

Sixty days prior to the end of Year Two (on 01/31/2009):

1. Report a progress of the fourteen (14) items in your application (per 309.65 of the final rule).

2. Submit a Comprehensive Plan for approval; with a start date after the end of Year Two grant period (04/01/2009).

3. Submit budget to fund the program from the end of Year Two to the beginning of the next Federal Fiscal Year (FFY) - 04/01/2009 to 9/30/2009 (6 months) (see note).

4. Ask for a 90 day ‘no cost’ extension starting 04/01/2009. Give phone number of person to contact regarding the start date for the Comprehensive program.

Note: Start-up grants that end in June, submit a budget for the next fiscal year plus any additional months to the end of the current fiscal year (up to 15 months).

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Reports: Due Dates (cont’d)

Comprehensive Child Support Plan

• Funding for the Child Support Program will not occur until ACF approves the Comprehensive Plan.

• Tribes not submitting Comprehensive Plans 60 days prior to the end of Year Two may experience delays in being funded for the first quarter after the start-up grant has ended.

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Start-up Grants Terms and Conditions

• The following Circulars from the Office of Management and Budget (OMB) apply to federal grants:

– 2 CFR Part 225, Cost Principles for State, Local and Indian Tribal Governments (formerly OMB Circular A-87)

– OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and the Single Audit Act of 1984, as amended.

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Obligation of Funds

An obligation occurs when funds are encumbered or a valid purchase order or requisition to cover the cost of purchasing an authorized item such as a contract, travel order, etc., up to the last day of the grant period in the award. Any funds not properly obligated by the recipient within the grant award period will lapse and revert to the awarding agency.

Funds for official travel.

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Obligation of Funds (cont’d)

The obligation deadline is the last day of the grant award period. For example, if the award time period is 10/1/2007 to 9/30/2009, the obligation deadline is 9/30/2009. No additional obligations can be incurred after the end of this period.

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No Cost Extension of Start-up Grants Dear Grantee:

The Administration for Children and Families has approved the Tribe’s request for a three-month no-cost extension of its Child Support Enforcement Tribal Program (CSET) Start-Up Grant. This action extends the grant period to (date). While this action does not increase funding for the grant, it allows previously awarded funds available for obligation and liquidation until the new end date.

A final financial report will be due 90 days after the expiration of the Start-Up Grant. During this 90 day period, grantees are expected to reconcile accounts, liquidating any previously unliquidated obligations. No new obligations are permitted using Start-Up Grant funds during the final report preparation period.

If the Tribe’s Comprehensive Plan is approved before the end of the extension; comprehensive funding will be made available immediately upon approval. Funding for the Comprehensive Program will be retroactive to (date), the first day of the Federal Fiscal Quarter in which the funding decision was made. Please note, however that Start-Up Grant periods and Comprehensive Grant periods cannot overlap.

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Liquidation of Funds

Liquidation of funds could be an advance payment which is not an expenditure; i.e., a payment made by Treasury check or other appropriate payment mechanism to a recipient upon their request either before expenditures are made by the recipient or through the use of predetermined payment schedules.

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Liquidation of Funds (cont’d)

Liquidation of funds could be actual expenditure of funds. These are payments which are the sum of cash disbursements for direct charges for goods and services, the amount of indirect expense charged, the value of third party in-kind contributions applied and the amount of payments made to vendors. For purposes of TCSE start-up grants, the grant period is a cumulative two-year period for start-up funds totaling up to $500,000.

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Liquidation of Funds (cont’d)

Federal funds awarded under a Tribal Child Support Enforcement grant must be obligated no later than the final day of that cumulative time period. All obligations must be liquidated no later than 90 days following the final day of the cumulative start-up grant period. Any Federal funds from this award remaining un-liquidated or un-obligated after 90 days from the final day of the grant period are recouped by the Federal government.

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Tribal Child SupportEnforcement

• In-Kind Contributions– For personnel who volunteer to answer telephones for

a particular day and receive no pay, the pay they would have otherwise receive at the current rate of such services may be taken as an in-kind contribution; however, if you pay someone as little as $1 for any of the hours that they work on that particular day, none of the hours that they work that day may be counted as in-kind contribution because they received pay in the amount of $1 for their services.

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In-Kind Contributions

• Tribes are required to keep records of all in-kind transactions and must maintain these records in active files.

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In-Kind ContributionsLease or Rental Charges

• If the dollar amount actually being paid by a tribe for lease or rental charges is less than the actual prevailing real estate market rates for that geographical area, the difference between those dollar amounts may not be categorized as an in-kind contribution. The amount paid by a tribe for lease or rental charges, even if it is as little as one dollar, constitutes payment of lease or rental charges for the location being leased or rented.

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In-Kind ContributionsVolunteer Services

• Volunteer services are services which are not paid for by the grantee or cost-type contractor. Volunteer services may be furnished by professional and technical personnel, consultants and other skilled and unskilled persons. Each hour of volunteered service may be counted if the service is an integral and necessary part of an approved project. To count the time of a volunteer as match, the volunteer must be providing a service to and not receiving a service from the program. The procedures for valuing volunteer services are in 45 CFR 92.24.

• If a volunteer’s time is being paid for under another Federal grant, it may not be used for match, nor may volunteer’s time be used to match more than one grant (45 CFR 92.24(a)(3).

• Note that Labor Laws could negate your ability to take such action and if challenged later on, you may be required to pay the claimant and to reimburse the Federal government for negated in-kind contributions.

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Matching or Cost Sharing –Valuation of In-Kind Contributions

• When an employer other than the recipient, sub-recipient, or cost-type contractor furnishes free of charge the services of an employee in the employee’s normal line of work, these services shall be valued at the employee’s regular rate of pay.

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Suggested Staffing Levelsfor TCSE Offices

Projected Caseload - Less than 500/month Director, receptionist, investigator, office assistant/specialist Basic staff = 6 Child support specialist = 2

Projected Caseload - Less than 750/month Director, receptionist, investigator, office assistant/specialist Basic staff = 7 Child support specialist = 3

Projected Caseload - Less than 1000/month Director, receptionist, investigator, office assistant/specialist Basic staff = 8 Child support specialist = 4

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Terms and Conditions(See Handout #1)

FINANCIAL AND PROGRAM PROGRESS REPORTING • Financial Status Reports (Form SF-269) are due 90 days after the

end of each budget year for Start-Up Grants.

• Tribes are encouraged to submit their periodic financial reporting form electronically, via the ACF On-Line Data Collection (OLDC) system. Tribes that elect to not submit the report electronically must send the original signature copy to ACF (address below), with a copy to the Regional Office.

Administration for Children and FamiliesDivision of Mandatory Grants (CSET)370 L’Enfant Promenade, SW - 6th Floor EastWashington, DC 20447

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OLDC (OnLine Data Collection)

• OLDC is a data collection system for reporting ACF Grant information

– Access OLDC on the internet.– Enables grantees to submit ACF reports electronically.– The system checks for arithmetic errors in numbers entered.

• Address is - https://extranet.acf.hhs.gov/ssi/– Check with the Regional Office for access to the system.

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First YearStart-Up FundingSF 424

N/A

N/AN/A

N/A

K

Administration for Children and Families

[X] New Continuation Revision

Start-Up FundingChild Support Program

93 – 563

[x] Non Construction

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First YearStart-Up FundingSF 424: Cont’d

04/01/2005 03/31/2007

$249,868

$249,868

Federal

TOTAL

SIGN

IS THE APPLICANT DELINQUENT ON ANY FEDERAL DEBT?

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Child Support EnforcementBudget Planning Year One

SalariesDirector $ 69,077Compliance Officer 50,935

$120,012Fringe Benefits

(35% x 120,012) $42,004

Total Salaries $162,016

Travel and Training Conference Doing Business

Registration 150GSA/Mileage (120 @ .375) = 90 $ 240

Federal Bar Assn – Alburquerque, NMRegistration 300Airfare (1@300) 300Lodging/PerDiem (4days@111) = 444 1,044

ERICSA (Eastern Reg. Interstate CS Assn)Registration 2@200 400Airfare 2@300 600 Lodging/PerDiem (5days@124)x2 = 1,240 2,240

National Tribal CS Assn - Wash., D.C.Registration 2@200 400Airfare (2@ 265) 530Lodging/PerDiem (2@111)x5 = 2,010 2,940

Western Interstate CSE Council – Alburquerque:Registration 2@200 400Airfare 2@300 600Lodging/PerDiem (5days@111)x2 = 1,110 2,110

Total Travel and Training $ 8,574

Furniture & EquipmentDesktop Computer (2 @ 1200) $ 2,400Laptop Computer 1,000Network Printer w/stand 1,050Fax/Scanner 1,000Desktop Printer 300Desks (2@300) 600File Cabinets (2 @ 300) 600Desk Chairs (2 x 500) 1,000Guest Chairs (2 x 2 x 200) 800

Total Furniture and Equipment $ 9,150

Operational ExpensesOffice Lease 12 mos @186.54 x 2 staff 4,477 GSA Vehicle 12 mos@$500 6,000 Auto Insurance 12mos @50) 600 Office Supplies ($600 x 2 staff) 1,200Cell Phones (2@50 x 12) 1,200 Telephone (2@50 x 12) 1,200 Printing/Copying (50/mo) 600Postage (50/mo) 600Advertising – Program Awareness 2,000

Total Operational Expenses $17,877

Total Direct Expenses $197,617Total Indirect Costs (197,617 x 18.85) 37,251Contractual – Consultants (not IDC) 15,000

Total Budget $249,868

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First YearStart-Up FundingReport SF 424A

120,012 42,004 8,574. . 10,350 15,000. . 16,677 212,617 37,251$ 249,868. .

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Second YearStart-Up FundingSF 424

N/A

N/AN/A

N/A

K

Administration for Children and Families

60 Days Prior to End of First Year

93 – 563

Second Year Start-Up Funding

New [X] Continuation Revision

[x] Non Construction

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Second YearStart-Up FundingSF 424: Cont’d

04/01/2006 03/31/2007

$250,132

$250,132

Federal

TOTAL

SIGN

IS THE APPLICANT DELINQUENT ON ANY FEDERAL DEBT?

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Second YearStart-Up FundingReport SF 424A

123,378 43,022 23,000 33,600 . 5,400 0. 0 45,404 273,804 48,299$ 322,103. .

14,500 5,056 3,000 42,000 . 150 0. 0 4,170 31,076 5,482$ 36,558. .

27,500 9,589 7,000 29,400. 4,500 . 0. 0 8,340 86,329 15,228$ 101,557. .

66,878 23,321 10,000 0 . 600 0. 0 28,724 129,523 22,848$ 152.371. .

14,500 5,056 3,000 0 . 150 0. 0 4,170 26,876 4,741$ 31,617. .

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Child Support EnforcementBudget Planning Year Two

Salaries

Director (6 mos) $ 32,500

Staff Attorney 6,500

Compliance Officer 45,000

Office Mgr (3 mos) 6,275

CS Spec. (4 x 7,160 (3 mos)) 28,640

$123,378

Fringe Benefits

(34.87 x 123,378) $43,022

Total Salaries $166,400

Travel and Training

Travel Expenses $18,000

Training 5.000

Total Travel and Training $23,000

Furniture & Equipment

Desktop Computer (8 x 2000) $16,000

Printer (8 x 400) 3,200

Desks (8 x 600) 4,800

File Cabinets (8 x 300) 2,400

Desk Chairs (8 x 500) 4,000

Guest Chairs (8 x 2 x 200) 3,200

Total Furniture and Equipment $33,600

Operational Expenses

Copier/Scanner Lease ($500 x 6 mo) 3,000

Office Lease (6x3) + (1x6) + 12 = 36

@$187 x 36 6,732

GSA Vehicle (1x12) +( 2x6) = 24

@$500 x 24 12,000

Auto Insurance (1x12)+(2x6) = 24

@$53x 24 1,272

Office Supplies ($600 x 9 staff) 5,400

Cell Phones (2x12)+(4x3) = 36

@$150x36 5,400

Telephone

(200 x lines) 8,400

Printing/Copying (150/mo) 1,800

Postage (150/mo) 1,800

Advertising – Program Awareness 5,000

Total Operational Expenses $50,804

Total Direct Expenses $273,804

Total Indirect Costs 48,299

Total Budget $322,103

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Second YearRevised FundingSF 424

K

Administration for Children and Families

93 – 563

Second Year Start-Up Funding

New Continuation [X] Revision

[x] Non Construction

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Second YearRevised FundingSF 424Cont’d

04/01/2006 03/31/2007

$250,132

$250,132

Federal

TOTAL

SIGN

IS THE APPLICANT DELINQUENT ON ANY FEDERAL DEBT?

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Second Year Funding Revised Report SF 424A

123,378 43,022 10,000 16,800 . 0 . 0. 0. 19,425 212,625 37,507$ 250,132. .

Carry-over funds form the previous year must be reported on this line.

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Drawing Down Your Funds for

Tribal Child Support Enforcement

(Copies in Handout #1)

Grant Award Letter (2)

&

PMS Report

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ACF

First YearStart-Up-Funding

05IA AZ 4004

N/A

04/01/2005 03/31/2007 04/01/2005 03/31/2006

245,000 245,000

245,000

40,000200,000

245,000

249,868

20%

245,000

40,000

4,868

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ACF

Second YearStart-Up-Funding

05IA AZ 4004

N/A

04/01/2005 03/31/2007 04/01/2006 03/31/2007

255,000 500,000

255,000

90,000450,000

500,000

500,000

20%

500,000

90,000

245,000

245,000

The Tribe expended $20,000 of Tribal Funds to cover theadditional cost above the award amount.

00.00

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• Reporting Child Support Collections• (See Handout #1)

OCSE-34A :

Quarterly Report of Collections

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45 CFR Part 92(See Handouts #2)

• Page 06: 92.10 – Forms for Applying for Grants• Page 06: 92.11 – State Plan • Page 07: 92.12 – High Risk Grantees • Page 07: 92.20 – Standard for Financial Management System • Page 08: 92.21 – Payments • Page 10: 92.23 – Period of Availability of Funds • Page 10: 92.24 – Matching or Cost Sharing • Page 14: 92.30 - Changes

(c) Budget Changes (d) Programmatic Changes

• Page 17: 92.32 – Equipment e) Disposition.

• Page 18: 92.36 – Procurement Standards • Page 25: 92.40 – Monitoring and Reporting Program Performance

(1) (2) (3)

• Page 26: 92.41 – Financial Reporting• Page 27: 92.42 – Retention and Access Requirements for Records

(2)(b) (2)(c)

Note: We have highlighted text in 45 CFR Part 92 for the purpose of identifying sections covered in this training session. This is not intended to imply that these are the only sections of Part 92 that are important. An understanding Part 92 in its entirety is critical for a successful program.

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OMB Circular A-87(See Handouts #3)

• Page 5 – Basis Guidelines• Page 6 – Reasonable Cost• Page 8 – Selected Item of Costs• Page 10 – Bonding Costs• Page 10 – Compensation for Personal Costs• Page 13 – Cost Sharing or Matching Requirement• Page 15 – Employee Morale, Health and Welfare Costs• Page 15 – Equipment over $5,000• Page 17 – General Gov’t Expenses (Salaries)• Page 19 – Lobbying (Cost of Meeting)• Page 20 – Pre Award Costs• Page 21 – Proposal Costs• Page 21 – Rearrangement and Alteration Costs• Page 21 – Rental Costs

Note: We have highlighted text in OMB Circular A-87 for the purpose of identifying sections covered in this training session. This is not intended to imply that these are the only sections of A-87 that are important. An understanding A-87 in its entirety is critical for a successful program.

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THE END

• Questions???

• Thank-YOU!!