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Employment & Training Administration What to expect when you’re expecting… the Feds Presented By: Timothy Theberge ETA – Boston Regional Office
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What to expect when you're expecting... The Feds (from ETA)

Oct 18, 2014

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A presentation prepared by the Boston Regional Office for NYATEP's Spring 2012 Conference. The presentation is designed to give Federal grantees and sub-recipients valuable insights into the Federal perspective of oversight and monitoring requirements with ETA grants.
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Page 1: What to expect when you're expecting... The Feds (from ETA)

Employment & Training Administration

What to expect when you’re expecting… the Feds

Presented By:Timothy ThebergeETA – Boston Regional OfficeNYATEP Spring Conference - May 7-9, 2012

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Employment & Training Administration

Topics to Discuss

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• ETA’s Oversight Review Philosophy• OMB Circulars• ETA Core Monitoring Guide• Compliance References• Monitoring Requirements &

Responsibilities• Governance 101• Resources

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ETA’s Oversight Review Philosophy

“I’m from the government and I’m here to help.”

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ETA’s Oversight Review Philosophy• No Surprises– Entrance & Exit Meetings – The rule of three– Grantee participation in review of sub-recipients– Guides and tools provided in advance

• Follow the Money– State is the grantee but services are provided locally– Includes the option to interview participants, visit

employers and review vendors/providers

• If it’s not documented, it didn’t happen– “Documented” doesn’t always mean “paper.”

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Compliance vs. Technical AssistanceCompliance Assistance• “You’re doing it wrong.”

• “You’re still doing it wrong.”

• “Congratulations! You’re now a high-risk grantee.”

Technical Assistance• “Here’s how to do it

right.”

• “Here’s a peer-2-peer contact to help you.”

• “This is a corrective action plan with TAT resources to help.”

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OMB CircularsThe cure for insomnia since 1952.

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Key OMB ReferencesCost Principles• Governments– 2 CFR 225 (A-87)

• Non-Profits– 2 CFR 230 (A-122)

• Education– 2 CFR 220 (A-21)

The other stuff: • Single Audit– A-133

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Allowable, Allocable & Reasonable (Oh my!)• Allowable

– As provide in OMB Circulars, grant agreement, applicable laws and regulations.

– Necessary, reasonable and allocable.

• Allocable– Assigning an allowable cost to one or a group of funding streams in

“reasonable and realistic proportion to the benefit provided.”– May be indirect or direct.

• Reasonable– The prudent person principle applies. – Must receive consistent treatment.– The cost must withstand public scrutiny.– Necessary for the performance of the grant.

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Education Governments Non-Profit CommercialCost Principles 2 CFR 220

(A-21)2 CFR 225(A-87)

2 CFR 230(A-122)

48 CFR 31

Uniform Administrative Requirements

29 CFR 952 CFR 215(A-110)

29 CFR 97A-102

29 CFR 952 CFR 215(A-110)

29 CFR 95

Audit Requirement

A-133 A-133 A-133 29 CFR 96

First, know thyself.

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Core Monitoring GuideWe are not Federal auditors.

Part of our job is to audit-proof you. (You’re welcome.)

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• Core Activities– Design and Governance– Program and Grant Management– Financial Management– Service / Product Delivery– Performance Accountability

• Additional Guides– ARRA Supplement– Financial Supplement– National Emergency Grants

• Under Development– Formula Grant Supplement– Trade

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Core Activities (Sample)Program & Grant

Management• Objective 2.1: Administrative Controls • Objective 2.2: Personnel• Objective 2.3: Civil Rights• Objective 2.4: Sustainability• Objective 2.5: Match Requirements• Objective 2.6: Equipment• Objective 2.7: Procurement• Objective 2.8: Audit and Audit Resolution• Objective 2.9: Reporting Systems

Financial Management Systems

• Objective 3.1: Budget Controls

• Objective 3.2: Cash Management

• Objective 3.3: Program Income

• Objective 3.4: Cost Allocation

• Objective 3.5: Allowable Costs

• Objective 3.6: Internal Controls

• Objective 3.7: Financial Reporting 12

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Review Report Structure• Findings

– Violation of law, regulation, advisory, policy, etc.• The report will provide the citation.

– Requires corrective action.– May or may not have associated questioned costs.

• Areas of Concern– Not technically a violation or only a minor singular occurrence.– Often a current practice or method that is less than ideal or an area

where there is room for improvement.– If not corrected, may lead to a finding.

• Noted Practices– Practice or policy that the Regional Office has identified as worthy of

note and as a potential resource for others to model.13

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Compliance ReferencesThe semi-abridged list.

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Staying Inside the LinesFederal Laws / Regulations:• Workforce Investment Act

– 20 CFR 660• Wagner-Peyser Act

– 20 CFR 652• Trade Act

– 20 CFR 617, 618• Social Security Act (UI)

– 20 CFR 601-616, 625, 640, 650

Other:• State laws, regulations & policies• Local laws, regulations & policies

Advisories:• Training and Employment

Guidance Letter (TEGL)• Unemployment Insurance

Program Letter (UIPL)

Grant-Specific:• Annual Funding Agreement• Grant Agreement• Statement of Work / SGA• State and Local Plans

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Top Findings• Not reporting expenditures on an accrued basis• Failure to conduct monitoring– Inconsistent treatment of findings and sub-recipients

• Lack of written policies & procedures– Not following the above.

• Failure to report recipient share• Weak Internal Controls• Lack of documentation in participant files• Procurement• Governance

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Monitoring Requirements & Responsibilities

This isn’t your money, it’s the taxpayers’.

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Who watches the watchers?• Federal– Monitors the primary grantees (states)– Review may occur at state, local and subrecipient level

• State (SWIB)– Monitors the local areas (sub-recipients).

• Locals (LWIBs)– Monitors One-Stop operators, service providers and

subrecipients.

• Office of the Inspector General – Monitors everyone.

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Oversight Requirements & Credentials• Federal– WIA Sec. 183– 29 CFR 97.42 / 29 CFR 95.53

• State (SWIB)– 29 CFR 97.40 / WIA Sec. 136(f)(1)– 20 CFR 667.400, 410

• Locals (LWIBs)– WIA Sec. 117(d)(4)– 20 CFR 667.410

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Documentation of Effort• All monitoring activity must be documented– Even if there are no findings– If there isn’t a report, it didn’t happen

• Resolution of all findings must be documented• Status of questioned costs must be documented• Reports must be addressed to appropriate party– State board, local board, etc.

• Monitoring procedures and resolution process must be documented

• Recipients and subrecipients must receive equal treatment– A finding is a finding.

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Governance 101Because who does what and how they do it actually matters.

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State Board Membership & Meetings• Most members are appointed by the Governor

– The Governor is a member of the State Board– Board Chair selected by the Governor– Most appointments based on recommendations from key groups

(unions, trade groups, etc.)– Legislature appoints their own members

• Meetings must be open to the public– Agenda must be published– Minutes must be available for review– Key votes must be recorded

• Conflict of Interest provisions must be in place and enforced

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State Board Roles & Responsibilities• Lead policy-making body for the workforce investment system

– Policy-making under WIA is exclusively the role of the SWIB, not the state workforce agency

• Oversight of the workforce system• Development of the state plan

– Review of local plans

• Development of continuous improvement activities• Designation of local areas• Bi-annual certification of local boards• Development of fund allocation formula• Preparation of the annual report to the Secretary

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Local Board Membership & Meetings• Members are appointed by the Chief Local Elected Official(s)• Board Chair selected by the members (not the CLEO)

– Staff to the board reports to the board members (not the CLEO)

• Meetings must be open to the public– Agendas must be published– Minutes must be available for review– Key votes must be recorded

• Lead policy-making body for the local workforce investment system– Local policy must not contradict state policy

• In multi-jurisdictional areas, there should be formal agreements among the local elected officials

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Local Board Roles & Responsibilities• Responsible for selection of One-Stop operators, service

providers and youth providers• Responsible for oversight of the above

– In partnership with the CLEO

• Development of the local plan– In partnership with the CLEO

• Development of the local budget– In partnership with the CLEO

• Certification of one-stops• Identification of training providers• Negotiation of performance measures• Connections and linkages with economic development and

employers 25

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Local Elected Official Roles & Responsibilities• Appointment of members to the local board

– Does not appoint the chair or hire the executive director

• Participates on the board• Serves as the local grant recipient• Liable for any misuse of funds• Selects a fiscal agent• Approves the local plan• Approves the local budget• Does not directly select One-Stop operators or service

providers

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ResourcesLet me Google that for you.

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On The Interwebs• www.doleta.gov• www.oig.dol.gov• www.dol.gov/oasam/grants/grants.htm • www.workforce3one.org– etareporting.workforce3one.org

• www.gao.gov• www.whitehouse.gov/omb• www.nawb.org• www.naswa.org

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QUESTIONS?Comments or snide remarks also welcome.

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NY State LeadLee [email protected]

FiscalPhil [email protected]

TradeTim [email protected]

Region 1 New York State TeamUnemployment InsuranceJohn [email protected]

PerformanceChristina [email protected]

DiscretionaryRochelle [email protected]

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Timothy [email protected] 617-788-0139

PRESENTED BY: