What to expect when you're expecting... The Feds (from ETA)
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Transcript of 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
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
Employment & Training Administration
ETA’s Oversight Review Philosophy
“I’m from the government and I’m here to help.”
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Employment & Training Administration
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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Employment & Training Administration
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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Employment & Training Administration
OMB CircularsThe cure for insomnia since 1952.
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Employment & Training Administration
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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Employment & Training Administration
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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Employment & Training Administration
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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.
Employment & Training Administration
Core Monitoring GuideWe are not Federal auditors.
Part of our job is to audit-proof you. (You’re welcome.)
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Employment & Training Administration
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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
Employment & Training Administration
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
Employment & Training Administration
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
Employment & Training Administration
Compliance ReferencesThe semi-abridged list.
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Employment & Training Administration
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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Employment & Training Administration
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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Employment & Training Administration
Monitoring Requirements & Responsibilities
This isn’t your money, it’s the taxpayers’.
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Employment & Training Administration
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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Employment & Training Administration
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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Employment & Training Administration
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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Employment & Training Administration
Governance 101Because who does what and how they do it actually matters.
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Employment & Training Administration
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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Employment & Training Administration
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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Employment & Training Administration
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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Employment & Training Administration
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
Employment & Training Administration
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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Employment & Training Administration
ResourcesLet me Google that for you.
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Employment & Training Administration
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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Employment & Training Administration
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QUESTIONS?Comments or snide remarks also welcome.
Employment & Training Administration
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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]