Florida Department of Education Office of Early Learning

Program Guidance 240.06 Attachment 1

Early Learning (EL) Reimbursement Requests

INTRODUCTION

Early Learning Coalitions (ELCs) will use the Office of Early Learning EL Reimbursement Request Invoice Workbook to generate worksheets required for reimbursement of allowable expenditures incurred as part of the early learning grant agreement. ELCs will use the most recent version of the workbook located in the Workbook Folder on SharePoint.

Reimbursement requests and supporting documents are to be submitted electronically to the ELC’s Invoice SharePoint site each month. An authorized ELC representative must sign and date items indicated with an asterisk (*).

ELC REIMBURSEMENT REQUEST INVOICE WORKBOOK

Worksheets in the workbook are in the following order. A description of each worksheet follows.

• Dashboard • Notice of Award (NOA) • Budget* • Projection Tool • Year-to-Date (YTD) Expenditures • YTD Expenditures (Unlocked) • Ledger • Enhanced Field System (EFS) Report • Coalition Funders (Roll up of Match data entered) • Match Summary* • Advance Worksheet • Invoice - Includes Advance Estimation Calculator*

Multicounty ELCs will have additional tabs for each counties' Budget and Expenditures.

250 MARRIOTT DRIVE • TALLAHASSEE, FL 32399 • 850-717-8550 • TOLL FREE 866-357-3239 • WWW.FLORIDAEARLYLEARNING.COM

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OEL 240.06 – REIMBURSEMENT REQUEST

Dashboard The dashboard displays an executive summary of key information related to the ELC’s current and projected expenditures, targets, restrictions, and grant agreement deliverable dates.

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OEL 240.06 – REIMBURSEMENT REQUEST

Notice of Award (NOA) The NOA provides the funding details for the early learning grant agreement, including subrecipient information, funding amounts, targets and restrictions, funding source information, award periods of performance, and other data that correlates with the state's accounting and reimbursement systems. The ELC's NOA will be inserted in the workbook prior to the workbook being available for submission. Any adjustment to the NOA will be populated in the workbook at the time of the adjustment. ELCs should verify the version of the NOA before the submission of the workbook.

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Budget An initial budget is required with the ELC’s first request for reimbursement. ELCs will set up their budget(s) by OCA on the budget worksheet. Multicounty ELCs will only enter budget amounts on the individual county budget pages, which will rollup to the combined page. Single counties will only have a single budget page and will enter their budgets there. The initial budget allocation by OCA must reconcile to the ELC's annual budget report. Updates/realignments are required when expenditures exceed an OCA’s allocated budget or funds change via an updated NOA. The budget may be amended as needed, within alignment with the award funding restrictions and the ELC's approved plan, subject to review and approval of the OEL grant manager.

Note: The total of the Budget Allocation by OCA worksheet(s) may not exceed the NOA amount.

Complete the form by entering the date at the top of the column and the funding allocation amounts.

An authorized ELC representative must date and sign this form. For multicounty ELCs, only the rollup must be signed and dated.

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OEL 240.06 – REIMBURSEMENT REQUEST

Projection The projection worksheet provides a forecast model for ELC's to track grant award budget, expenditures, projected enrollments through the end of the fiscal year. All cells shaded in yellow are editable.

Overview

Select the month from the drop down menu.

Grant Award Information

Review the dollar amounts listed in the Grant Award and Annual Budget section to ensure they coincide with the amounts listed on the NOA.

Step 1. Actual/Projected Expenditures - Non-Slot

Review the Non-Slot Expenditures for each OCA listed to ensure validity. The projection model uses a straight-line methodology as a default, with the ability for ELC to enter manual adjustment based on known or planned obligations. Include an explanation for any manual adjustments to projected non-slot expenditures.

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Step 2: Prior Year Expenditures - Slot

Review prior year data to determine the weight prior year data should be used to affect current year projections. Prior year expenditures may be weighted (0% to 100%).

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Step 3: Current Year Expenditures - Slot

Review prior year data to determine the weight prior year data should be used to affect current year projections. Current year expenditures may be weighted (0% to 100%).

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Step 4: Projected Expenditures Based on Prior and Current Year Trends

Review projected expenditures based on current and prior year trends. The weight of current or prior year can be adjusted as necessary. Adjustments to projected expenditures can be made based on new or planned enrollments.

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OEL 240.06 – REIMBURSEMENT REQUEST

Year to Date (YTD) and Unlocked YTD Expenditures The YTD worksheet is a roll-up of expenditures by OCA for each submitted invoice. The recording date will populate the date in which the request is processed by the OEL grant manager. Totals are based on individual invoice submissions and rolled up into one complete YTD view. The Unlocked YTD tab allows the use of Excel tools within the worksheet.

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Ledger The ledger from the ELC's accounting system should be formatted in the following order and copied and pasted into the ledger Worksheet Tab to populate the invoice for the selected reimbursement period.

• OCA Code • General Ledger (GL) Code • Transaction Description • Name • Effective Date • Debit • Credit • County Name

Additional columns can be added as needed to the end of the above format.

This data is used by grant managers to select expenditure validation samples. Include as much description/specificity as possible in the transaction description and name.

Coalition Funders The Coalition Funders is required to be completed for each match funder expenditure by reporting period. The data entered on the Coalition Funders worksheet populates the Match Summary worksheet. The amounts must reflect the matching fund expenditures for the selected reporting period and program.

Select the reporting period from the drop-down menu.

Select the Program from the drop-down menu.

Select the County from the drop-down menu.

Enter the SR Match Funder entity. There are no drop-down options for this column but it is filterable.

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Select Cost Type form the drop-down menu.

Enter the amount of Cash in EFS (if applicable). This amount must equal the total amount of Match from the EFS 5045s. There are no drop-down options for this column but it is filterable. The total at the top is a running total of all amounts entered in this column.

Enter the amount of Cash not in EFS (if applicable). There are no drop-down options for this column but it is filterable. The total at the top is a running total of all amounts entered in this column.

Enter the amount of In-Kind not in EFS (if applicable). There are no drop-down options for this column but it is filterable. The total at the top is a running total of all amounts entered in this column.

The Total column is non-editable and is a running total of amounts entered.

Federally Eligible Funds – Enter the amount of funds that are eligible for federal match in in the Public or Private column as applicable based on match donor type. There are no drop-down options for these column but both are filterable.

NOTE: See Match Reporting Guidance 440.10 for additional information related to expenditure eligibility for federal matching purposes. For example, Inkind and employee benefit match are not eligible for federal matching purposes.

Match Summary Match summary is a roll-up of data entered on the Coalition Funders worksheet. Select a Report Month to display the data for the selected month. This worksheet must be signed and dated by an authorized ELC employee and included in the Invoice Packet.

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Advance ELCs can request an advance of funds for early learning programs to ensure adequate funds are available to pay child care providers for services. This invoice should only be used for the ELC’s initial request for advanced dollars.

Enter the date. The invoice number will auto-populate based on the date entered.

Advanced Estimation Calculator – Enter the anticipated cash needs for each program.

NOTE: See OEL Program Guidance 240.01 Cash Management for further instructions on advances.

Invoice The invoice will populate based on the data entered in the Ledger worksheet.

Invoice Type

Select an invoice type from the drop-down options.

Enter a date. (Reimbursement Month and Year)

Invoice Types - Advance, Current Year (CY), CY (2nd), Prior Year (PY), PY (2nd), Regular, Regular (2nd)

OEL 240.06 – REIMBURSEMENT REQUEST

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Note - If you separate VPK and SR in the same month, choose Regular (2nd) as the Invoice Type.

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Grant Payment Information Select a Reimbursement Period. Ensure Coalition information is correct. Coalition information is populated from the NOA tab.

Children Served Unduplicated Number of Children served populates from the EFS worksheet.

Deliverables

SR and VPK deliverables invoice totals are displayed on the invoice summarizing the OCA expenditures.

Certification Authorized ELC employee signs and dates certification.

Upon receipt, processing, and approval of the invoice, the OEL grant manager and supervisor signs and dates the invoice.

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Expenditure Breakdown by OCA and County

Direct Service Reconciliation with EFS Ensure the amounts in the Direct Services rows match the amounts in the EFS SR box. Ensure the amounts in the VPK Direct Services row match the amounts in the VPK box.

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Advance

ELC’s can request an advance of funds for early learning programs to ensure adequate funds are available to pay child care providers for services. This invoice should only be used for the ELC’s initial request for advanced dollars.

Enter the date. The invoice number will auto-populate based on the date entered.

Advanced Estimation Calculator – Enter the anticipated cash needs for each program.

NOTE: See OEL Program Guidance 240.01 Cash Management for further instructions on advances.

School Readiness and VPK Cash Advance Reconciliation

Projected Cash Requirement for Current Business Cycle for each program – Enter the amount from the Advance Estimation Calculator.

Enter the Cash Advance Now Held from the last submitted invoice.

Workbook should populate the Adjustment to 97ADV and VPPRV.

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VPK Provider Advance (PA) Payment and Reconciliation

Enter the amount of provider advance payment received for the previous two months – PA Payment Received 1 and PA Payment Received 2.

Enter the amount of Current PA payment needed based on enrollments from the EFS 5045V (VPK). (Must include in PDF invoice packet). NOTE: Refer to the Reference Box to view the submission months and month from which PA is requested.

Final/Closed 5045V Report

This report reflects direct service VPK provider advance payments as reported in SSIS. Provide a copy of the Final/Closed 5045V report for each county, as applicable.

Review the reimbursement form to ensure amounts and numbers accurately reflect the Final/Closed 5045V data for the reporting period.

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Final/Closed 5045 Report

This report reflects direct services expenditures by county as reported in SSIS. Generate and submit an EFS Final/Closed 5045 report for each county, as applicable.

• The EFS Final/Closed 5045 Report – The report is a rollup of all provider types for each county. This report reflects expenditures for services provided during the reporting period.

• Review the reimbursement request invoice worksheet to ensure the amounts and numbers accurately reflect the EFS Final/Closed 5045 data for the reporting period.

REIMBURSEMENT REQUEST (INVOICE) SUBMISSION

The following documents are required with submission of an invoice. The ELC should compile these documents in the following order and combine into one single PDF for submission. Invoices are to be uploaded electronically to SharePoint>Coalition Zone>Document Library >Invoice folder each month. An authorized coalition representative must sign and date items indicated with an asterisk (*).

Invoice worksheet* • EFS Final 5045 Report for all counties as applicable. • Budget Allocations by OCA Rollup worksheet, as applicable.* • Budget Allocations by OCA worksheet for all counties, as applicable. • Match Summary* • Electronic copy of the invoice workbook.

The OEL will NOT process an invoice until all of the above documentation has been received and verified as accurate and complete. Therefore, follow all of the instructions above carefully to expedite receipt and processing of your invoice.

Coalitions may check the status of reimbursement requests by accessing the Florida Accounting & Information Resource (FLAIR) system at: Florida Vendor Payment Information.