Financial Section Notes to Consolidated Financial Statements
Financial Section
description
Transcript of Financial Section
Financial Section
Michigan State PoliceEmergency Management and Homeland Security Division
Nancy Downs, Financial Manager June Martin, AnalystCarla Richardson, Analyst
http://www.michigan.gov/emhsd 2
• Grant Agreements• Submission of Reimbursements• Advances• Accounts Payable• Old Year vs. New Year
Reimbursement Process Overview
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• Grant agreement packets are mailed out by EMHSD
• Subgrantee returns one complete grant agreement packet (including attachments) to EMHSD Financial Section
• Grant agreement must have original signatures, since it is a legal document
Grant Agreements
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Grant Agreements (continued)
• Grant agreement documents must be signed and returned within 30 calendar days. EMHSD now tracks outstanding agreements, and will follow up on overdue documents through EMHSD district coordinators.
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• Use the most recent forms• Forms are available on the EMHSD
website: www.michigan.gov/emhsd○ Click on ‘Homeland Security Reimbursement
Forms’ which appears about half way down the page
Homeland Security Grant Program Reimbursements
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• Submit at least quarterly• Can be processed faster if:
○ reimbursement packets are smaller○ all of the correct paperwork is attached
When to Submit
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• Separate by solution area• Separate by allocation type• Separate by project
How to Submit
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• Equipment• Exercise• Planning• Training• Management and Administrative (M&A)
Solution Areas
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• Reimbursement Coversheet • Invoices or receipts
○ Purchase orders and/or quotes are not acceptable
• Approved Allowable Cost Justification (ACJ) forms
Equipment Solution Area
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• Reimbursement Coversheet ○ Each exercise or drill must be listed on a
separate Reimbursement Coversheet
• Invoices or receipts○ Purchase orders and/or quotes are not
acceptable
• Approved ACJ forms
Exercise Solution Area
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• Reimbursement Coversheet • Invoices or receipts
○ Purchase orders and/or quotes are not acceptable
• Approved ACJ forms• Attach activity detail for Planners
Planning Solution Area
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Planning Solution Area (continued)
• Fill out appropriate detail sheets○ Payroll detail sheets must list each employee
(non-contractual) and list by date○ Supplies detail sheets can be used for
contractual employees, with invoices attached
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• Reimbursement Coversheet • Invoices or receipts
○ Purchase orders and/or quotes are not acceptable
• Approved ACJ forms• Fill out appropriate detail sheets
○ Payroll detail sheets must list each employee (non-contractual) attending training (regular, overtime, backfill) and list by date
Training Solution Area
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• Reimbursement Coversheet • Invoices or receipts
○ Purchase orders and/or quotes are not acceptable
• Approved ACJ forms
M&A Solution Area
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• SHSP – State Homeland Security Program• LETPP – Law Enforcement Terrorism
Prevention Program (2007 and prior)• LETPA – Law Enforcement Terrorism
Prevention Activities (starting in 2008)• UASI – Urban Areas Security Initiative• CCP – Citizen Corps Program• MMRS – Metropolitan Medical Response
System
Allocation Types
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• Reimbursement Coversheet (EMD-054)• Payroll Reimbursement Detail (EMD-055)• Supplies and Other Items Reimbursement
Detail (EMD-056)• Travel Reimbursement Detail (EMD-057)
Reimbursement Forms
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• Must include with every reimbursement request
• Complete all information in the top portion of the form
• Designate type of activity or event• Designate date(s) of activity or event
Reimbursement Coversheet (EMD-054)
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Reimbursement Coversheet (continued)
• Designate solution area• Designate allocation type• Designate priority threshold, if applicable• Must be signed by authorized financial
representative (submit with original signature)
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• Submit with corresponding Reimbursement Coversheet
• Record dates and hours worked (regular, overtime) by each employee○ Can list by ‘pay period ending’ dates○ Cannot list by months or years
• If fringe benefits are billed, complete the box on the instruction tab detailing the fringe benefit percentage and attach
Payroll Reimbursement Detail (EMD-055)
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Supplies and Other Items Reimbursement Detail (EMD-056)• Submit with corresponding Reimbursement
Coversheet• Fill in top portion of form
○ Type of activity or event – full scale exercise, conference, etc.
○ Date of activity or event
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• Record supplies, invoices, receipts, contractors, course fees, site rentals, etc.
• Must submit supporting documentation, including invoices or receipts○ Purchase orders and/or quotes are not
acceptable
Supplies and Other Items Reimbursement Detail
(continued)
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• Submit with corresponding Reimbursement Coversheet○ Allowable state rates can be found at
www.michigan.gov/dmb/0,1607,7-150-9141_13132---.00.html
• Submission of receipts○ Submission of receipts is not necessary, except
for lodging○ Subgrantees must keep all receipts on file for
audit purposes
Travel Reimbursement Detail (EMD-057)
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Travel Reimbursement Detail (continued)
• Mileage rate○ Cannot exceed allowable subgrantee rate or
state rate, whichever is less
• Lodging rate○ Cannot exceed allowable subgrantee rate or
state rate, whichever is less
• Meal Rate○ Cannot exceed allowable subgrantee rate or
state rate, whichever is less
• Other expenses○ Parking, tolls, fees
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• Every attempt is made to expedite reimbursement payments in a timely manner
• If all necessary information is submitted properly, subgrantees should receive reimbursement within 30 days from the time reimbursement requests are received by EMHSD
• Year end (Sept. 30) processing will take longer than 30 days
Grant Reimbursement Timetable
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• Subgrantee may request an advance for $25,000 or more
• Subgrantee must submit letter, approved purchase orders, and approved ACJ form
• Subgrantee must place funds in an interest-bearing account
• Subgrantee may keep interest up to $100 per year for administrative expenses for all federal funds combined
Advances
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Advances (continued)
• Subgrantee must notify EMHSD quarterly, in writing, of any interest earned over $100
• Subgrantee must send EMHSD a check payable to the State of Michigan for any interest earned over $100
• Interest received by EMHSD is returned to the federal government
• Advances cannot be outstanding for more than 120 days
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Advances (continued)
• All invoices must be dated within 120 days of the advanced payment issue date
• When advance purchases are completed, subgrantee must submit:○ Reimbursement Coversheet (EMD-054)○ Necessary invoices○ Cancelled checks (copy)○ Detail forms (if necessary)○ ACJ form(s)○ Check for unused portion of advance payable
to the State of Michigan
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• Each Subgrantee must submit accounts payable amounts for the following outstanding reimbursements by September 15○ Invoices dated prior to October 1○ Travel, training, etc. that occurs prior to
October 1○ Estimates of payroll expenses prior to
October 1
Accounts Payable
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• Submit Reimbursement requests separated by payable and current year amounts ○ Payable – expenses incurred through
September 30○ Current year – expenses incurred beginning
October 1
Old Year vs. New Year
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Old Year vs. New Year (continued)
• Reimbursement requests submitted at Year End (or after) take longer to process○ EMHSD must await submission of accounts
payable amounts from subgrantees○ Accounts payable must be established by MSP
Budget and Financial Services Division
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Questions
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For Further Information:
June Martin, Analyst Carla Richardson, AnalystPhone: 517-333-5040 Phone: 517-335-6461 Email: [email protected] Email: [email protected]
Nancy Downs, Financial Manager Phone: 517-336-6609 Email: [email protected]
Michigan State PoliceEmergency Management and Homeland Security Division