CFIS Reports Training

OJFSDA Conference, June 2009

Office of Fiscal & Monitoring Services

Bureau of County Finance & Technical Assistance

Agenda

CFIS reports

Configuration Files

SFY 2009 Year-end Reminders

CFIS Reports

1.A - Statement of Financial Mapping

1.C – Statement of Cost Pool Mapping

1.D – Statement of Net Expenditures by Source

CFIS Reports

1.F – Statement of Expenditure Reconciliation

CFIS Ledger Over/Under Reconciliation

CFIS Budget and Actual Allocated Expenditures Report

1.A -Statement of Financial Mapping

Quarterly

Unallocated Expenditures

Details from 2750, 2820, 2827

Sorted by project then account code

1.A -Statement of Financial Mapping

Best Practices

The 1.A report’s monthly total amount agrees with the Monthly Financial Reports.

This report is a good place to look for raw data entry details like transfers, NRB receipts/expenditures

1.C-Statement of Cost Pool Mapping

Quarterly

Details cost pools

Provides FTE %

Shows RMS statistics, program & activity codes

IM and SS Allocated Shared cost % is same as IM Combined and SS Apportioned %

1.C-Statement of Cost Pool Mapping

No 1.C report for PCSA agencies combined with CDJFS

No 1.C report for WIA agencies combined with CDFJS

RMS no longer allocated at the state level

1.C-Statement of Cost Pool Mapping

Best Practices

Check for FTE percentages and RMS statistics – if none exist, make sure correct quarter was uploaded

Changes made to RMS statistics – re-allocate and re-upload

Each month, re-allocate and re-upload the first month of every quarter after entering new RMS

1.DStatement of Net Expenditures by Source

Quarterly

Combines 1.A and 1.C reports

By fund, then Project and Account Code

Shows both Direct & RMS expenditures

RMS distinguished by “IM” or “SS”

1.DStatement of Net Expenditures by Source

Best Practices

Used to find Post Allocated Adjustment detail

This is a good place to find CSEA transfer, WIA RMS, Mandated Share Deposits, and Child Welfare Services

Details Non-reimbursable expenditures categories

1.F - State Expenditure Reconciliation

Quarterly

Re-caps the 1.D report by Federal, State, and Local Components

1.F - State Expenditure Reconciliation

Best Practices

The QuIC+ Expenditure Reconciliation Detail report is a recommended option for deltas.

CFIS Ledger Over/Under Reconciliation

Cumulative SFY report

Uses “Voucher Accounting Date” – Date draw is requested

By Quarter: Jan - Mar (Q3)

CFIS Ledger Over/Under Reconciliation

3 Sections:

State provided information: Budget Reference, Grant Project, Fund, Budget Amount

County Activity: Draw Amount, Expenditures, Revenue, Linked Adjustments

Calculations: Potential Reimbursement, Ceiling Excess, Cash Adjustment, Over/Under

CFIS Ledger Over/Under Reconciliation

The over/under calculationThe over/under calculation:

Potential Reimbursement amount

- ceiling excess

- draws

= over/under amount

CFIS Ledger Over/Under Reconciliation

Expenditure Linked Adjustments

Post-allocated Adjustments

County adjustments or configuration file

Mandated Share reduction

Only Expenditure Reimbursable Amounts shown

May not always be zero due to NRB & Mandated Share

CFIS Ledger Over/Under Reconciliation

Non-Reimbursable Expenditures include the following:

NRB expenditures NRB receipts Children Services Transfer WIA Transfer CSEA Shared Transfer State Advances

Beginning with the Quarter 3 (Jan – March) these categories willbe separated.

CFIS Ledger Over/Under Reconciliation

Best Practice

When a funding source is in ceiling excess, check the possibility of these expenditures being allowable under another funding source through the manual linkage process.

CFIS Budget & Actual Allocated Expenditures

Cumulative SFY report

Provides a budget balance

Configuration Files

Configuration files include adjustments from the following:

Certification of Funds

Certification of Local Match

Form 2713 Retroactive coding adjustments

SFY 2009 Year-End Reminders Re-process allocations and re-upload all three months of

the quarter for every subset before quarter close

Check View Monthly Summary Screen for deltas

Submission of the Certification of Funds by the deadline is critical to ensuring expenditures are reported in the applicable quarter.

Any cost pool, RMS, or FTE change will affect the Certification of Funds

CFIS Reports Training

QUESTIONS & ANSWERS