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 GuAidbeo(uFtMthGe) 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

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

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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i

Intro-1

Intro-1 Intro-1 Intro-2 Intro-2 Intro-2 Intro-3

1-1 1-1 1-1 1-2 1-2 1-2

1-2

2-1 2-1 2-1 2-2 2-2 2-3 2-3 2-3 2-4

2-5

2-7 2-7 2-8 2-9 2-10 2-10 2-11 2-11

3-1 3-1 3-1 3-2 3-2 3-4

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)

Contractor Responsibility Program (CRP) List of Parties Excluded from Federal Procurement Pennsylvania State Debarment List

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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3-4 3-5 3-6 3-6 3-8 3-8 3-9

3-9

3-11 3-11 3-11

4-1 4-1 4-1 4-1 4-1 4-2 4-2 4-3 4-4 4-5 4-5 4-5 4-5 4-5 4-5 4-6 4-6 4-6 4-7 4-7 4-7 4-7 4-8 4-8 4-8 4-8 4-8 4-9 4-9 4-9 4-9 4-10 4-10 4-10 4-10

Contents

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) (999E(l(e(ImCReBnsts)(oICfRCPoSs)t 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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4-10 4-11 4-11 4-11 4-12 4-12 4-12 4-12 4-12 4-12 4-12 4-13 4-13 4-13 4-13 4-14 4-14 4-14 4-14 4-14 4-15 4-15 4-15 4-15 4-15 4-16 4-16 4-16 4-16 4-16 4-17 4-17 4-17 4-18 4-19 4-21 4-22 4-22 4-22 4-25 4-28 4-30 4-31

5-1

Contents

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