FINANCIAL MANAGEMENT GUIDE PENNSYLVANIA …

DRAFT

2017

FINANCIAL MANAGEMENT GUIDE

PENNSYLVANIA DEPARTMENT OF LABOR &

INDUSTRY

COMMONWEALTH OF PENNSYLVANIA

This FINANCIAL MANAGEMENT GUIDE is transitional and

operational workforce system guidance designed to strengthen

fiscal accountability and provide information for analysis,

monitoring, and evaluation as it pertains to the Workforce

Innovation and Opportunity Act.

This GUIDE supports the Department¡¯s Oversight and

Monitoring Policy.

FINANCIAL MANAGEMENT GUIDE

Contents

Introduction: Commonwealth Financial Management

Guide

(FMG)

About

the Commonwealth Workforce Development System

Workforce Innovation and Opportunity Act

OMB Uniform Guidance

PA Financial Management Gujde

One-Stop System Funding

One-Stop Operator Procurement

Chapter 1: Grantee or Fiscal Agent (if one has been designated)

Introduction

Sub-Award Notification

Fiscal Reporting

Fiscal Reconciliation

Fiscal Monitoring

Continuity of Operations/Disaster Plan

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Intro-3

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Chapter 2: Financial Management Standards

Introduction

Bonding Requirements

Cash Management Standards

Cash-on-Hand

Check Signatory

Computer Back-up

Incident Reporting Procedures

Internal Controls

Special Consideration to Incentives in the Form of Cash Equivalents

Procedures Relating to Compliance With OMB Circulars

Records Retention and Audit Provisions

Time and Attendance Records

Unclaimed Checks

Annual and Quarterly YTD Budget Comparisons

Audit Trails and Source Documentation

What Qualifies As Sufficient Source Documentation?

BWDA Requirements

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Chapter 3: Funding Distribution and Provisions

Introduction

Program Income

Interest Income

Program Income Exclusions

Accounting for Revenue and Cost of Generating Program Income

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Contents

Accounting for the Expenditure of Program Income

Uses of Program Income

PA CareerLink? Program Income

Reporting of Program Income on the RSAB and FSR

Pell and Similar Grants

Training Reimbursements

Request for Funds (RFF)

Requesting Rapid Response Additional Assistance (RRAA)

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Contractor Responsibility Program (CRP)

List of Parties Excluded from Federal Procurement

Pennsylvania State Debarment List

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Chapter 4: Accounting for Funds

Introduction

WIOA Costs Shall Be Limited to Allowable Costs

Restrictions

Administrative Cost Limit

Administrative Functions

Payments

Partial Listing of Selected Items of Cost and Treatment

Advertising and Public Relations Costs

Audit Costs and Related Services

Bad Debts

Back Payments

Buy American

Act Collective Bargaining Agreements

Compensation for Personal Services

Conflict of Interest

Copyrights, Patents, and Royalties

Contingency Provisions

Costs Resulting from Organized Campaigns

Costs of Local Boards

Debarment or Suspension

Depreciation

Donations and Contributions

Drug-Free Workplace

Duplicate and Overlapping Payments of Services

Education Curricula

Employee Health and Welfare Costs

Employment Generating Activities

Entertainment Costs

Failure to Participate in Training

Fees and Profits

Fees for Placement

Fees from Participants

Fines and Penalties

Fraud and Abuse

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Fund Raising and Investment Management Costs

Goods or Services for Personal Use

Idle Facilities and Idle Capacity

Incentive Payments

Incumbent Worker Wages

Interest Costs

Lease-Purchase Agreements

Legal Expenses

Lobby

Local Board Member Compensation

Maintenance of Effort

Memberships, Subscriptions, and Professional Activity Costs

Misuse of Funds

Nepotism

Occupations Not In Demand

On-the-Job Training (OJT)

Payments and Working Conditions

Political Activities

Pre-Award Costs (Pre-Agreement Costs)

Prior Approval Requests

Public Service Employment

Questioned Costs

Real Property

Relocating Establishments

S Sectarian Activities

Start-Up Costs

Student Activity Costs

Sub-Grants

Trail Costs

Union Organizing

Use Allowance

Cost Allocation Guidelines

Types of Indirect Cost Rate Proposals (ICRPs)

(999(((ICRBs)(ICRPS)

Elements of Cost and Their Allocability

Treatment of Costs

Cost Pools

Many Types of Pools

Cost Pool Management

Allocating Personnel Service Costs

Allocation Bases

Cost Allocation Plans(CAPs)

Alternative Time Distribution

Salary Cap

Chapter 5: Reallotment, Reallocation, Transfer, and Reporting

Requirements

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Contents

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