HPNAP Operation Support & Equipment: Documenting Expenditure - - PowerPoint PPT Presentation

HPNAP Operation Support & Equipment: Documenting Expenditure Claims

Presented by: Tisha Huggins

With: Sarah Miller-Locke

Introductions

• Tisha Huggins Finance Associate

Food Bank of CNY Contact: 315-437-1899, ext. 269 thuggins@foodbankcny.org

• Sarah Miller-Locke Director of Strategic

Initiatives Food Bank of CNY

Importance of Documentation

• Accountability to funding source (grantor)

Grantee must prove expenditures . . . . . . comply with intent & purpose of the grant . . . were made for the claimed amounts . . . were reasonable & completed within time frame

Grantor(s): Food Bank of CNY – NY State & Federal Governments – Tax Payer Grantee: Program Partner Agencies

Documentation Required

Grant Documentation Submission Form

to Quarter: __________

Document Type Document Amount Payment Document Grant Expenditure Claim ($) 1 2 3 12 Total Expenditure Claim This Period:

Food Bank of Central New York 2015-2016 HPNAP Operations Support Grant Documentation Submission Form

For the Period : Agency No.: Agency Name: Grant Category: Total Award:

Document Description Service Period

Submitted by: Signature:

Documentation Required

• Proof of “Purchase” – documents showing

what, when, how many, cost to the agency,

• etc. (e.g. copy of invoice, receipt, time sheet,

lease, travel log, delivery document, . . . ) AND

• Proof of Payment – documents proving that

the “purchase” was actually paid to the vendor or employee. (e.g. cancelled check, payroll register, bank statement, . . .)

Completing Form

1 Invoice National Grid 7/1/15 - 7/31/15 $284.35 Canc Ck $ 113.74 2 Statement Bank Statement 7/1/15 - 7/31/15 $284.35 Ck # 1056 3 Invoice Enbridge 7/1/15 - 7/31/15 $ 321.45 Canc Ck $128.58 4 Statement Bank Statement 7/1/15 - 7/31/15 $321.45 Ck # 1061 5 6 Total Expenditu re Claim This Period: $242.32

Documentation – Notes & Reminders

• Include your program number and name
• Complete a Documentation Submission Form

each quarter (this is Required)

• Indicate the amount you are claiming
• Complete separate Forms if you have more

than one grant award

• Sign

Equipment

• Invoice and Delivery documents

AND

• If paid by agency check – need copy of cancelled

check OR copy of bank statement showing check clearing account OR If paid by agency debit card/ACH – need copy of bank statement showing item clearing account OR If paid by agency credit card – need copies of credit card statement AND cancelled check or bank statement that credit card was paid.

Equipment – Notes & Reminders

• Buy exactly the equipment that was approved
• Purchase and install the equipment as soon

possible after July 1st

• Submit all paperwork to FBCNY as soon as

possible and before November 15th

• Do Not supplement grant funds to buy an

“alternative,” “better,” or “larger” equipment item

Utilities

• Utility Invoice (NOT a utility statement) – FULL Bill with detail of

delivery/usage AND

• If paid by check – need copy of cancelled check OR copy of bank

statement showing check clearing account OR If paid by agency debit card/ACH – need copy of bank statement showing item clearing account OR If paid by agency credit card – need copies of credit card statement AND cancelled check or bank statement that credit card was paid.

How much can I claim?

The amount of utility costs incurred that may be claimed is based upon the percentage of responsibility you identified in your application Example: If expenditures documented = $200 AND the program is responsible for 25% of each bill because it occupies 25% of the space to which the utility bill applies, then the grant claim amount is $50. ($200 x .25 = $50)

Budget Plans

• Generally, the amount counted towards the

grant is based upon the actual usage BUT Is limited by the amount actually paid to the utility company within the grant period

• Therefore, both usage and amounts paid must

be verified

Budget Plan Example

• ASSUME:

Budget plan payment is $100/month July usage = $15 August usage = $30 September usage = $120 October usage = $250 November usage = $350 December usage = $500

Budget Plan Example, cont.

At end of the First Quarter: Cost of usage = $165 ($15+$30+$120) Payments made = $300 ($100+$100+$100) Grant claim is for $165 Excess of payments made to date = $135

Budget Plan Example, cont.

At end of the Second Quarter: Cost of usage = $1,100 ($250+$350+500) Payments + Credit from last quarter = $435 ($100+$100+$100+$135) Grant claim is for $435 Excess usage not yet paid = $665

Prepayment of Utilities

If you “prepay” a large sum for utilities BEFORE July 1st, the payment will not be considered in the grant period starting July 1st since it did not occur within the grant period AND Any usage paid for by that pre-payment will not be considered against the grant. BOTH USAGE AND PAYMENT MUST OCCUR WITHIN THE GRANT PERIOD

Utilities – Notes & Reminders

• Keep complete copies of all invoices as each is

paid

• Apply the stated percentage from your

application to your calculation

• Track dollars paid vs. usage cost when on a

budget plan

• Do Not wait to receive the HPNAP funds

before paying utility bills (HPNAP is ONLY supplemental)

• Telephone bills, sewer charges, internet costs,
• etc. are NOT utility costs under this grant

Staff

• Time Sheet copy – Ideally, signed by

supervisor and clearly identifies direct food service time worked by the employee AND

• Payroll Register copy (Third party produced)

OR Cancelled Payroll Check copy *Gross pay must be clearly identifiable* Actual direct food service hours OR verifiable percentage of time spent on food service will determine amount applicable to the grant.

Time Sheets

• Show a record of all hours worked each day
• Identify hours specific to direct food service
• Total hours recorded should equal hours paid
• Signed by employee
• Signed by supervisor (Employee cannot sign

for both) *Requirement of the grant even if not required by your internal payroll processes*

Payroll Registers

• One of two options for proof of payment
• Must be produced by a third party payroll

processing company (note – the program’s bookkeeper is NOT a third party)

• Other third party payroll documents may be

substituted but only with Food Bank approval

• An internally generated report showing

payroll data is NOT a third party document even if the source of the data is a third party

Staff – Notes & Reminders

• Maintain signed time sheets for all pay periods
• Provide full pages from payroll registers
• Provide the name of the employee, current pay

rate, and title for which funding is requested

• Do not use a pay stub or W-2 as a substitute for a

payroll register or a cancelled check

• Do not include fringe benefits including FICA in

your claim – fringe is not included in this grant

Space

• Lease copy – A complete copy of the lease

currently in effect must be provided. If the lease expires during the grant year, a copy of the new lease must be provided AND

• Cancelled check – A copy of the cancelled

check matching the payment required by the lease OR a copy of the bank statement showing check clearing account

• Clearly identify month of payment when

making grant claim

• Keep leases current – payments made after a

lease expiration with no new lease in place cannot be claimed on the grant

Space – Notes & Reminders

Food Service Disposables

• Invoices/Receipts –detail of items purchased

AND

• If paid by check – need copy of cancelled check OR

copy of bank statement showing check clearing account OR If paid by agency debit card/ACH – need copy of bank statement showing item clearing account OR If paid by agency credit card – need copies of credit card statement AND cancelled check or bank statement showing credit card was paid.

Disposables – Notes & Reminders

• Provide descriptions and details of items

purchased if not clearly described on receipts

• Provide cancelled checks, bank statements,
• etc. for all purchases made through Food Bank
• Submit paperwork for only allowable items

(e.g. office supplies, cleaning supplies, and trash bags are not allowable)

Operation Support Reminders

• Keep complete copies of everything you

submit for your own records

• Review your application and award letter to

ensure your OS documentation accurately reflects your representations and your award

• Submit your paperwork quarterly and on-time
• Attach all required supporting documents
• Share the grant documents and requirements

with your financial persons now so they can help you with gathering documentation

Reminders, cont.

• Discuss with us any changes, alterations, etc.

which may impact your grant award and/or ability to fully expend or fully document

• Presently, until at least 40% of the total grant

has been documented, the second half of the grant award will not be issued to a program

• Poor and late documentation may negatively

impact future grant awards to a program

• Promptly return grant funds not expended

Important Dates To Remember

Timeline Operations Support Capital Equipment

June 2016 Letters of award amount, terms and conditions of grant mailed Letters of award amount, terms and conditions of grant mailed July 1, 2016 Agency must sign and return Letter of Agreement to receive funds Agency must sign and return Letter of Agreement to receive funds August-September 2016 (Funds must first be available from NYS) Check for 50% of the award mailed Check for 100% of award mailed October 14, 2016 Agency must submit first quarter documentation to Food Bank using documentation submission form. October 31, 2016 Capital Equipment must be purchased. November 15, 2016 Agency must submit appropriate documentation for purchased equipment to Food Bank using documentation submission form. January 16, 2017 Agency must submit second quarter documentation to the Food Bank using documentation submission form. February 28, 2017 Check for second half of award mailed once documentation is received. April 14, 2017 Agency must submit third quarter documentation to Food Bank using documentation submission form. June 15, 2017 100% of award must be spent and final quarter of documentation received by the Food Bank using documentation submission form. 100% of award must be spent and documentation received by the Food Bank using documentation submission form.

QUESTIONS? SUGGESTIONS?