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TANF Summer Youth Camp

TANF Summer Youth Camp. Subaward Compliance Overview Cliff Marsh FCDJFS Department Auditor March 7, 2012. Areas of Review. Internal Controls Payroll Allowability Allocability Subcontracts Subaward Terms. Internal Controls.

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TANF Summer Youth Camp

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  1. TANF Summer Youth Camp Subaward Compliance Overview Cliff Marsh FCDJFS Department Auditor March 7, 2012

  2. Areas of Review • Internal Controls • Payroll • Allowability • Allocability • Subcontracts • Subaward Terms

  3. Internal Controls • Policies and procedures should exist to support allowable expenditures

  4. Payroll • Direct Staff must have adequate documentation of their time and effort attested to an official with knowledge of their work • Indirect Staff (admin) must have a breakout of their time spent across shared programs

  5. Allowability • Documentation of expenditures • Expenditures supported by subaward • Reasonableness test

  6. AllocabilityDirect and Indirect Expenses • Must be allowable • Must have a reasonable, documented basis • Must represent FCDJFS’ “fair share”

  7. AllocabilityDirect Expenses • Included in the budget • Provide direct services for program participants • Supported by a Cost Allocation Plan • “Fair Share” for FCDJFS

  8. AllocabilityIndirect Expenses • Supported by Indirect Cost Plan • Properly allocated to FCDJFS grant based on period of allowability and benefit to subaward participants

  9. SubcontractsLeases and Services • Do not treat subcontractors as employees • Sound contracting language

  10. Subaward Terms and Conditions • Budget • Clarification of Terms • Program Narratives • Prior audits and other reviews

  11. Questions? • http://www.franklincountyohio.gov/commissioners/jafs/ • Related Links • FCDJFS Subrecipient and Vendor Compliance Tools

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