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National Association of State Military Resource Managers Cooperative Agreements --

National Association of State Military Resource Managers Cooperative Agreements -- In Kind Assistance 2004 Conference Tuesday, May 25th, 1430-1600. Ms. Shawn Fitzgerald Controller for Nebraska Military Department, Office (402) 309-7140 shawn.fitzgerald@ne.ngb.army.mil

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National Association of State Military Resource Managers Cooperative Agreements --

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  1. National Association of State Military Resource Managers Cooperative Agreements -- In Kind Assistance 2004 Conference Tuesday, May 25th, 1430-1600

  2. Ms. Shawn Fitzgerald Controller for Nebraska Military Department, Office (402) 309-7140 shawn.fitzgerald@ne.ngb.army.mil CPT Matthew Eash Grants Officer Representative for USPFO-Nebraska. Office (402) 309-7539 matthew.eash@ne.ngb.army.mil Introductions

  3. To familiarize NASMRM members with purpose, processes, pitfalls, and perks of IN KIND ASSISTANCE (IKA)… …to provide management insights to help reduce the risk of misuse of federal funds. …to help States maximize all resources available without sacrificing fiscal controls. Purpose

  4. Relationships and definitions IKA Problems/History Remedies Nebraska Procedures Questions Agenda

  5. Federal provision of goods and services in lieu of dollars provided via a Grant or Cooperative Agreement. Property of the State Exclusions: If not State property, then not IKA (i.e., equipment, military supplies) TAG requests IKA; USPFO approves Definition

  6. Equipment

  7. Federal Property

  8. State always entitled to cash. State must “request” IKA purchase. USPFO “agrees” to IKA and “allows” federal procurement. USPFO accounts for cash value and reduces cash provided by Modification. State accepts goods/supplies, i.e., takes ownership. USPFO administers all services. Relationships

  9. Allows the State to procure goods and services that are otherwise difficult, cost-prohibitive, or impossible to obtain. May save time by using Federal procedures such as a credit card, GSA supplier, task-order contracting, etc. Increases the accounting burden to Federal officials and decreases burden to State. Increases risk to State in receiving satisfactory value (quality control). Creates requirement to provide reverse oversight of USPFO, with which there is no statutory provision or agreement to comply. Relevance

  10. History and Problems

  11. History and Problems

  12. Solutions

  13. Solutions

  14. Solutions

  15. Nebraska “Solution”

  16. New Rules PM SUBMITS STATE PURCHASE ORDER CAN STATE OBTAIN? YES NO IS THERE A STATE COST SHARE? CAN STATE EXECUTE BEFORE 30 SEP? YES NO YES NO WAS THIS A NEW OR UNFUNDED REQUIREMENT? NO YES TAG REQUESTS IKA BY MEMO IS IKA CHEAPER? YES/NO NO IKA ALLOWED USPFO APPROVES IKA

  17. Itemized description and cost (same as federal purchase request) Statement: "The State cannot procure ...” OR ...the justification to consider time constraints as a reason to approve IKA. Statement: "This purchase meets the scope of goods and services provided by 100% federal share." NGR 5-1/ANGI 63-101 reference to the authority for 100% federal share for the particular purchase. Copy of PM's original State purchase order/request. TAG Memo

  18. USPFO approves IKA in writing to TAG PM submits to USPFO: Adjusted Budget Modification Request USPFO/TAG execute CA modification PM initiates federal purchase request USPFO approves purchase Approval

  19. Risk: No control measure to prevent PM’s use of the GPC prior to receiving authority to provide IKA Prevention: All unauthorized use will be discovered Government Purchase Card

  20. Day 5: State provides expenditures to PM/USPFO; ARNG/ANG Finance provides federal transactions to PM Day 15: PM reconciles Fed and State disbursements. Inputs adjustments. Reports missing disbursements to USPFO. Day 30: USPFO prepares necessary disbursement vouchers. Reconciles Fed and State records. Day 45: Accounts must balance, or… Monthly State Expenditures

  21. Quarterly IKA • Day 1: USPFO provides to PM detailed federal accounting report of all obligations and disbursements • Day 5: PM reconciles Fed and internal records. Reports obligations/disbursements missing from Fed report. • USPFO reviews and approves reconciliation • PM adjusts Budget to reflect any de-obligations; requests corresponding modification • USPFO modifies CA to decrease IKA by de-obligated amount

  22. EOY Accounting • PM: • Adjusts Budget to match total funding limitations necessary for obligation (note annual guidance for obligation cut-off dates) • Requests modification to adjust obligations • USPFO/TAG: Executes proper modification • ARNG/ANG Finance: • Adjusts any recorded obligations by the amounts supported on modification • Removes excess allotment from PM’s CA account

  23. Final Accounting • PM: • Ensures all purchase orders and IKA are liquidated or reduced to zero • Ensure all advances are liquidated or returned • Ensure NMD has spent all Program Income received • (Before EOY) Adjusts Budget to match actual obligations • Attach NMD final accounting report • Request modification to adjust obligations and close

  24. Questions

  25. Conclusion

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