US DOL VETS State Grants Training Phase IV

Transcription

1 US DOL VETS State Grants Training Phase IV Module 1: VETS Operations and Programs Activity Report (VOPAR) Objective Each trainee will understand the basics of the VETS Operations and Programs Activity Report (VOPAR) electronic reporting system. Each trainee will also be able to identify requirements for the quarterly Manager s Report on Services to Veterans, TAP Employment Workshop Report, and Chapter 31 (Vocational Rehabilitation and Employment (VR&E) Tracking Report set forth in current VETS guidance. Recurring Reports Recipients of JVSG funds are required to collect and submit valid, verifiable data that reflect the accomplished activities and expenditure of grant funds. The JVSG Special Grant Provisions authorize the DVET, as the GOTR, to review reports and records, monitor progress of the grant, and otherwise make recommendations to the Grant Officer on all grant matters and requests. In accepting the JVSG, the state agrees to give the DVET/GOTR access to all reports and records relevant to the provision of employment, education and training-related services to Veterans, Transitioning Service Members (TSMs), other eligible persons. The VPL and DM on recurring reports describe the requirements for each recurring report to include: Mandatory content; Due dates; Report review and analysis; Automated reporting systems; and Distribution. The DVET/GOTR, then, must be familiar with the various reports, records and processes to effectively execute his/her oversight duties and evaluate the state s effectiveness in providing employment and training services to Veterans as stipulated in its approved State Plan.

2 Video Script Host: The DVET, as the GOTR, must review and carefully analyze all reports before forwarding to the regional office for the next level of review and submission to the Jobs for Veterans Lead Center and VETS National Office. DVETs are encouraged to schedule quarterly meetings with the State Agency to review reported obligations and performance outcomes. Open discussions will increase the likelihood that the state will complete the year on target with the approved budget plan and performance goals. The VOPAR Electronic Reporting System Just the Basics VOPAR is a data entry system that was designed to receive and compile data and provide reports on several VETS programs and programs which the states coordinate efforts with other organizations, including TAP Employment Workshops, Chapter 31, VR&E, and the JVSG. The VOPAR reporting system can be found at: A user name and password is required to enter the system. New users can request access to VOPAR by completing a VETS User Account Form and signing the Rules of Behavior (ROB). The VETS employee requesting access to VOPAR must sign the ROB. His or her supervisor must sign the account form authorizing the appropriate access level in VOPAR. Upon approval, the requestor will be assigned a user name and password that allows access to the system based on the individual s role, i.e. State User, DVET/GOTR, Regional Office User, or System Administrator. When data entry in VOPAR is required for a particular recurring report, the specifics of that data entry will be covered in that particular section of this training module. Video Script HOST: Title 38 U.S.C. Section 4104(e) requires a report on employment and training services provided to Veterans and eligible persons by the local employment Service Delivery Point (SDP) or area. This narrative report is provided to the DVET no later than 45 days following the end of each Federal Fiscal Year (FFY) quarter. The collection of information is approved by the Office of Management and Budget. States can submit the report electronically or in hard copy. Either way, each report must include information on: * Veterans and other eligible persons enrolled in case management by or receiving intensive services from staff assigned to the local office; * Outreach efforts to locate and serve Veterans and other eligible persons with barriers to employment; * Outreach efforts to employers and other organizations to promote the hiring of Veterans and other eligible persons; and

3 * Compliance with Priority of Service requirements established at 38 U.S.C. 4215, 20 CFR, Part 1010, and VPL Submission and Use of the Manager s Report on Services to Veterans The Manager s Reports are used by State Agency management and the DVET to: Ensure the approved State Plan is understood and executed at the SDP level; Identify the need for technical assistance to ensure that priority services are provided to Veterans and other eligible persons in accordance with applicable laws and regulations; and To complete the Technical Performance Narrative (TPN) submitted to the DVET and the Technical Performance Analysis Report submitted by the DVET. At a minimum, a report will be submitted by each SDP where grant-funded staff are assigned as a primary duty location. Unless otherwise justified, states will also submit a report for every SDP where grant-funded staff are assigned responsibilities on a part-time or interim basis and for every SDP where Veterans and other eligible persons receive case management and other intensive services from other than Workforce Investment Act staff. All other SDPs may be reported on individually, regionally, or by some other division determined appropriate by consultation and agreement of the State Agency and DVET. Host: The Manager s Reports are used by State Agency management and the DVET for internal control and reporting processes. The DVET may use information provided in the reports to identify issues or problems that require intervention or technical assistance. Best Practices and Success Stories reported may be forwarded to the National Office via the Regional Office when appropriate. After the reports have been reviewed and pertinent information extracted or appropriate actions taken, a copy of all reports should be retained as part of the JVSG file for that fiscal year. The reports themselves will only be forwarded to the Regional Office if a particular Regional Administrator establishes that policy for his or her Region. However, the reports must be available from the state VETS office if requested by the Regional Office, Jobs for Veterans Lead Center, or VETS National Office. TAP Quarterly Report DVETs report information on TAP Employment Workshops facilitated at all TAP sites within their state each quarter. This information may come from a variety of sources as determined by local policy, e.g. TAP Site Manager, TAP Workshop facilitator, state Veterans Program Coordinator, etc. Under normal circumstances, DVETs enter quarterly TAP participant information for each TAP site in the state into VOPAR at the end of each quarter. If for

4 some reason the VOPAR system is down for an extended period of time, the VETS National Office will notify the field to enter the quarterly data for their state s TAP sites into the TAP Quarterly Report (an Excel spreadsheet) provided as an attachment to the DM on Recurring Reports. DVETs will forward the manually completed TAP Quarterly Activity Report to the appropriate Regional Office as directed at the time. TAP Report Content Regardless of who provides the information on participants or whether it is entered in VOPAR on the TAP Quarterly Report, the data needed for each site is the same: Military service branch of the installation Military installation name Number of workshops facilitated Number of retiring participants Number of separating participants Number of spouse participants Number of participants from each branch of service Number of participants within 90 days of separation Number of participants more than 90 days from separation Number of workshops facilitated by grant-funded staff Number of workshops facilitated by grant-funded staff, by VETS staff, by contractors and by WAE employees (when actually employed) HOST: The VR&E Tracking Report or VETS 201 is used to record information on Veterans participating in the Department of Veterans Affairs Chapter 31 program who are referred to state grantees for labor market information and/or employment services. The information provided on the report is used to track the status of referred participants, referral and registration dates, and outcomes as agreed to by the state agency and VA VR&E. Each JVSG recipient is required to designate a staff person to serve as an Intensive Services Coordinator, or ISC, for the state. The ISC is responsible for collecting information on all Veterans referred to the state agency for services during the VR&E evaluation phase and during the job search phase. During the evaluation phase, state agency staff typically provide labor market information, commonly referred to as LMI to help the potential participant choose an appropriate career goal. VR&E participants determined to be job ready and referred to a One-Stop office or service delivery point receive the full range of employment services available. Participants in both phases are reported on the VETS 201 in accordance with instructions provided for the form. Tracking VR&E Participants As stated in the last audio segment, the VETS 201 or VR&E Tracking report is used to report on all participants served by the VA VR&E and state agency in partnership. The form should always be completed in accordance with the instructions provided for the form.

5 Veterans and other eligible persons referred to the state for service(s) will be tracked by the ISC in coordination with VA VR&E staff. During the evaluation phase, potential participants referred to the state for labor market information or other services will be recorded on the VR&E Tracking Report. Upon completion of those services, the participant s record will be closed with an L closure code to indicate that the state agency s involvement in the evaluation phase has ended. Job Ready VR&E participants referred to the state for job search and other employment services are recorded on the report until such time a favorable outcome is achieved or they are no longer monitored by the VA VR&E. Even though the participant may receive services from the state for a long period of time, when the VA VR&E closes a participant s case, an appropriate closing date and closure code should be entered on the VR&E Tracking Report. Participants will not be tracked indefinitely even if they are still receiving employment related services from the state. DVETs should review the closure code descriptions contained in the VR&E Tracking Report instructions to ensure participants are closed and coded appropriately. Tracking VA VR&E participants is a joint VA, VETS, and state venture and must be based on common terminology. Therefore, in most cases, the VA VR&E office is the partner that determines when a participant record is closed and the reason for the closure. A VA VR&E participant may enter employment that results in a positive outcome for the One- Stop and/or grant based goals, but only the VA can determine whether or not it is Suitable Employment and may close the case as a Rehabilitation. The state will get credit for all registered VR&E participants that receive services on the ETA 9002 and/or VETS 200. The VR&E Tracking Report will only be used to report outcomes or cases closed as agreed to by VA VR&E staff and the ISC. Reconciling and Submitting the VETS 201, VR&E Tracking Report No later than 30 days after the last day of each FFY quarter, the ISC will forward the completed VR&E Tracking Report electronically to the DVET and appropriate VR&E staff. The DVET, ISC, and appropriate VR&E staff will reconcile the data within five working days of the end of each quarter. Once final, the DVET will the reconciled spreadsheet to vetsvre@dol.gov with a copy to the ISC and appropriate state staff for inclusion in the JVSG Quarterly Report. A copy will also be sent to the appropriate VA VR&E staff and a copy will be filed and retained in the state VETS office. Naming VR&E Report Files The following file name protocol will be used for files forwarded to vets-vre@dol.gov: State ID (see abbreviations) 2-digit Fiscal Year Quarter Number Report Name

6 The following examples depict the correct way to name electronic VR&E Tracking Report files: NY 11 Q2 VRE.xls would be an Excel file submitted by New York that contains the VR&E Tracking Report for the 2 nd Quarter of FY TX 11 Q4 VRE.xls would be an Excel file submitted by Texas that contains the VR&E Tracking Report for the 4 th Quarter of FY Module 2: JVSG Quarterly Reports, Final Reports and Annual Incentive Award Reports Objective Once you have completed this module, you will understand the requirements for: The JVSG Quarterly Report due after the end of each of the four Federal Fiscal Year (FFY) quarters; 5 th Quarter spending and reporting requirements; Final Reports; and The Annual Incentive Award Report. The JVSG Quarterly Report HOST: To fulfill legislatively mandated grant oversight requirements, State Agencies are required to submit fiscal, performance and program activity reports for each Federal Fiscal Year (FFY) quarter in which grant funds are obligated or expended. VETS monitors expenditures reported by grantees to ensure funds are spent in accordance with cost principles established for Federal awards to state government agencies as well as approved State Plans. In addition to the Manager s Report on Services to Veterans, VETS 201, VR&E Tracking Report and TAP Quarterly Report covered in the last module, states must submit a JVSG Quarterly Report to the DVET. All quarterly reports and associated memoranda will be identified by state and grant number. The quarterly report consists of three parts: Quarterly and Final fiscal reports; Quarterly outcome based performance reports; and A quarterly report on activities and processes.

7 Quarterly Fiscal Reports The quarterly fiscal reports are due NLT 30 days after the end of the quarter being reported. The 5 th Quarter will be discussed later in this module. Due dates for the Fiscal Report are: 1st Quarter January 30 th of the following calendar year 2nd Quarter April 30 th 3rd Quarter July 30 th (with 5 th Quarter Spending Plan, If Applicable) 4th Quarter October 30 th 5th Quarter (if applicable) January 30 th of the following calendar year NOTE: When a due date falls on a holiday or weekend, the report is due the last work day prior to the due date. The Fiscal Report consists of two forms. The first is the SF 425, Federal Financial Report, or FFR. The second is the VETS 402A/B, Expenditure Detail Report, or EDR. Automated Financial Reporting Systems JVSG fiscal report information is entered in two automated systems: The E-Grants System is an electronic system used by agencies within the Department of Labor. It was developed to capture agency-specific processes that occur throughout the grants lifecycle, including financial reporting by grantees. The VETS Operations and Programs Activity Report (VOPAR) is a data entry system that was designed to receive and compile data and provide reports on VETS programs including the Jobs for Veterans State Grants (JVSG). The JVSG VOPAR User Guide describes the screens and provides instructions on entering information in the system. Each FFY quarter: SF 425, FFR information is entered and certified in E-grants by the state grantee EDR information is entered and finalized in VOPAR by VETS state office staff The SF-425, Federal Financial Report (FFR) In 2009, the Office of Management and Budget (OMB) consolidated the two most common financial reports used by grantees, the Financial Status Report (SF 269A) and the Federal Cash Transaction Report (SF 272, into a single form. OMB now requires Federal agencies to use the new form for reporting. JVSG recipients are required to enter the data reported on the FFR (SF 425), into the Department of Labor s E-Grants system. Each State s JVSG award is identified by one grant number with two sub-accounts for that grant number - one for the DVOP and one for the LVER program. States must report and certify expenditure and draw down information on both sub-accounts NLT 30 days following the end of the quarter. See the FFR (SF 425) Instructions. FFR data that has been entered and saved, but has not been certified (with a PIN) by the grantee is read-only. No edits or remarks may be added to the report. Certified Reports

8 are FFRs that have been certified (with a PIN) by the grantee. After verification that the expenditure and obligation information entered cross-walks to the EDR submitted by the state, certified reports should be accepted by the GOTR (DVET). If there is a discrepancy, the DVET should enter comments on the form as appropriate and reject the report so it can be corrected by the state. For reporting purposes, the obligations and expenditures associated with Transition Assistance Program (TAP) Employment Workshops, LVER Special Initiatives and Incentive Awards are included in the data reported for the LVER sub-account. Obligations and expenditures for DVOP Special Initiatives are included in the data reported for the DVOP sub-account. VETS 402A/B, Expenditure Detail Report (EDR) The FFR provides the big picture on total program income, outlays, and obligations, but it does not provide the detailed expenditure information VETS needs to fulfill its monitoring and reporting mandates. Therefore, States are also required to submit a quarterly EDR. Since accounting systems vary, VETS has made two versions of the EDR available one for States whose accounting reports provide quarterly expenditures (VETS 402A) and one for States whose accounting reports provide year-to-date or accrued expenditures (VETS 402B). States are required to submit either the VETS 402A or VETS 402B for every quarter in which grant funds are obligated or expended. The EDR includes detailed information on the number of staff paid by each funding source, i.e. Special Initiatives, TAP, DVOP Activities, and LVER Activities, and the number of TAP Employment Workshops facilitated by grant funded staff. The EDR also shows how the amount of each funding source obligated compares to the amount allocated to ensure that funds designated for one purpose are not used to cover the expenditures of another. How is the Fiscal Report Submitted? Host: No later than 30 days following the end of each FFY quarter, the state certifies the FFR information in E-Grants and submits the EDR to the DVET electronically or in hard copy. The DVET should review the EDR and enter the data in VOPAR. The data should be saved in VOPAR, but not Finalized until the DVET Analysis Report is reviewed. After that review confirms that the EDR information is complete and accurate, the DVET should finalize the expenditure report in VOPAR. He or she should then compare the expenditure and obligation information to what is reported on the FFRs in E-grants and Accept or Reject each report as appropriate. If corrections are needed, the report should be rejected and comments should be entered to explain the error.

9 The JVSG 5th Quarter When authorized by the Department of Labor s (DOL) annual appropriation, JVSG funds not obligated by September 30th are allowed to be carried into the first quarter of the next fiscal year or the 5th quarter. Put simply, the 5th quarter is a period of time congruent with the first quarter of the subsequent fiscal year in which a grantee can still spend or obligate retained surplus funds remaining from the fourth quarter of the previous fiscal year. This carry-over of unobligated funds is generally used by the state to maintain continuity in the JVSG during the transition from one fiscal year to the next. Any funding awarded to a state that cannot be properly obligated before December 31st is de-obligated by VETS and returned to Treasury. Therefore, during the October through December timeframe each year, VETS requires states to use all funding awarded in the prior fiscal year before it dips into the funding awarded for the current fiscal year. This is known as spending on a First In, First Out, or FIFO basis. FIFO Principles Funds obligated on a FIFO basis must be apportioned to each object class category, i.e. salaries, benefits, travel, other, proportionately with the amount of the next fiscal year s first quarter funds that are obligated. As a simple example, if a State charges a total of $100,000 to DVOP in the first quarter of which $20,000 (20%) is carried in from the previous fiscal year, 20% of the total costs for salaries, for benefits, for travel, etc. should be charged to the previous fiscal year and 80% to the current fiscal year. 5th Quarter Spending Plan HOST: Prior to obligating carry-in funds for any purpose including staffing, conferences, training, or equipment, states must submit a 5th quarter spending plan to the respective DVET. At the end of the 3rd quarter, the state should forecast spending for the remainder of the year. If this forecast identifies funding that will likely be unobligated as of September 30th that the state wants to retain, it must submit a 5th quarter spending plan with the quarterly report due on August 14th. This spending plan should clearly demonstrate the amount of funding it wishes to retain for each program or purpose. For example, if a state forecasts that it will have $120,000 of unobligated DVOP funds at the end of the fiscal year, it may ask to retain a portion of that funding for a training conference with the balance to be used for salaries and expenses in the 5th quarter.

10 The 5th quarter spending plan should clearly show how much will be used for the conference and how much will be used for staffing costs. All 5th quarter spending plans must be approved by the RAVET. States may assume the spending plan is approved unless informed otherwise by the DVET prior to September 30th. 5 th Quarter Fiscal Report Since spending is reported in the same fiscal year as the funding is awarded, 5 th quarter obligations must be reported separately from any 1 st quarter obligations, even though the funds may go for the same purpose during the same period of time. The 5 th Quarter Report is a fiscal report on obligations of the surplus funding only and will contain: A Transmittal Memorandum that summarizes the amount awarded and expended/obligated for each funding stream and the reason for any unobligated balance of funding, if applicable Financial Report o SF 425, FFR (DVOP) (if surplus funding was obligated) o SF 425, FFR (LVER) (if surplus funding was obligated) o VETS 402 A/B, EDR The JVSG Final Report States must designate one of the quarterly reports as a Final fiscal report for both the DVOP and LVER programs. The Final reports for each program do not have to be submitted at the same time. The timing for each report depends on the quarter in which the state determines that all obligations for that program are known and have been liquidated. This may occur in the quarter which ends September 30 th, in the 5 th FY quarter which ends December 31 st or the final quarter which ends March 31 st of the following year. States must designate all fourth quarter and subsequent financial reports as either final or not final by checking the appropriate boxes on the FFR and EDR. When is a Report Final? The Final fiscal report for each program, submitted with a transmittal memorandum, is due to the DVET no later than 30 days after the end of the quarter in which all obligations are liquidated in that program and in all circumstances, no later than April 30 th of the following fiscal year. Let s look at three different scenarios to determine when the Final report is due. 1. If a state expends all awarded funding by September 30 th it may elect to: Designate the 4 th quarter report due October 30 th as Final by checking the appropriate blocks on the FFR entered into E-Grants and on the EDR; or

11 Wait one quarter and file a separate Final report by checking the appropriate blocks on the FFR entered into E-Grants and on the EDR submitted NLT January 30 th of the following year. 2. If a state expends all awarded funding by the end of the 5th quarter, ending December 31 st, it may elect to: Designate the 5 th quarter report due January 30 th of the following fiscal year as Final by checking the appropriate blocks on the FFR and EDR; or Wait one quarter and file a separate Final report by checking the appropriate blocks on the FFR entered into E-Grants and on the EDR submitted NLT April 30 th of the following year. 3. If a state reports unliquidated obligation of awarded funding in the 5 th quarter, it must enter a properly annotated FFR into E-Grants and submit a Final EDR NLT April 30 th of the next fiscal year, even if the state does not liquidate all or part of the obligations in that quarter. Any funding not fully expended as of March 31 st will be de-obligated by VETS and returned to the U.S. Treasury. Closeout Reports HOST: The E-Grants system requires a Closeout Report for all grants. The Closeout Report can only be submitted after the Final Quarter Report has been entered and certified in E-Grants. To access the Closeout Report, states select the quarter in which the Final Report was submitted. The cumulative data from the Final Report will be carried forward into the Closeout Report and a new cumulative column will be available to update closeout entries if needed. If data is changed in the Closeout Report, the state must submit a new Final EDR and transmittal memorandum explaining the changes. If no data is changed, entry of the Closeout Report into E-Grants is all that is needed. Quarterly Performance Outcome and Narrative Reports Within 45 days of the end of each of the four FFY quarters, states must submit the following reports to the DVET electronically or in hard copy: Copies of reports on employment services and performance outcomes reported electronically to the Employment and Training Administration (ETA) for the quarter - currently the ETA 9002 (A-E) and VETS 200 (A-C); and A signed Technical Performance Narrative, or TPN. The TPN submitted to the DVET and the Grant Officer must be signed by the State Agency Administrator or his/her designee who must attest that the report is accurate and complete. It is the document that is used to provide an explanation for fiscal and performance deviations from the approved State Plan. It is also used to recommend reallocation of unobligated funding, or retention of that funding as preferred by the state.

12 As with the Fiscal Report discussed earlier, if the due date falls on a holiday or weekend, the report is due the last work day prior to the due date. If a state experiences problems submitting or validating performance reports (the ETA 9002 and VETS 200) it should not delay submitting the fiscal analysis portion of the TPN. The TPN Fiscal Information At a minimum, the state s TPN will contain the following fiscal information and analysis: An analysis of actual outlays and obligations compared to the approved budget. States should pay particular attention to the ratio of expenses for Personal Services (PS) and Personnel Benefits (PB) to total outlays and obligations to ensure this ratio is reasonable when compared to the PS + PB to total ratio budgeted in the approved State Plan; A justification to retain unobligated funding for use in future quarters of the same fiscal year, if desired; and A 5th quarter spending plan (3 rd quarter only, and only if the state is requesting retention of funding forecast to be unobligated at the end of the fiscal year on September 30 th ). The TPN Performance Outcome Information At a minimum, the state s TPN will contain the following performance outcome information and analysis: An overview of employment and wage outcome data reported with an analysis of the State s progress toward meeting negotiated performance goals. The analysis should identify current and/or anticipated issues that are impacting services to Veterans and any actions planned or taken to date to address such issues; An analysis and explanation of services provided to non-veterans by DVOP specialists and/or LVER staff; and A listing of special activities and/or best practices that have impacted services to Veterans and/or enhanced performance of the DVOP or LVER program staff. The TPN Staffing Information At a minimum, the state s TPN will contain the following staffing information and analysis: An analysis of staff vacancy and utilization rates: o The Staff Utilization Rate equals the average number of Base Positions Paid reported for each program (year-to-date) divided by the approved number of fulltime equivalent (FTE) positions for that program (converted to a percentage); Note: Positions paid by Special Initiative funding and TAP funding should not be included in the totals for DVOP and LVER programs; o The vacancy rate equals 100% - the Staff Utilization Rate

13 An analysis and explanation of staff positions that were or are vacant for 60 days or more during the reporting quarter, including actions taken to fulfill the approved staffing plan; A report of each JVSG funded position filled by a non-veteran for a period of six months or more, including the rationale for staffing the position with a non-veteran; A list of changes to the annually approved Staffing Directory (VETS 501 form) that occurred during the past quarter, i.e. names and office locations of newly assigned JVSG funded staff, staff no longer charging to the JVSG, etc. Note: If there were no changes to the current staffing plan during the quarter, the state should note that fact in the TPN. The Annual Incentive Award Report VETS is required to provide detailed information to Congress on the obligation and expenditure of Incentive Award funds by February 1 st of each year. Therefore, states with approved Incentive Award Plans must obligate those funds by September 30 th of the year in which they were awarded. An annual Incentive Awards Report on those obligations or expenditures must be provided in accordance with the most current VPL on the subject of Incentive Awards. Since the report is due with the 4 th quarter report, it is due no later than November 14 th of each FFY in which Incentive Award funding is obligated. It may be submitted electronically or in hard copy. Specifically, the report must detail all incentive awards made to individuals and to offices by: Identifying all individual staff award recipients by name and title; Identifying all office recipients by office name, location, type of office (e.g. One-Stop, One-Stop affiliate, Employment Service Office, WIA partner, etc.) and; Including a description and value of each award. Unobligated Incentive Award Funding Host: States are encouraged to expend Incentive Award funds in accordance with the approved State Plan. However, if these funds are not obligated for awards, they do not benefit any Veteran seeking employment. VETS reviews the Annual Incentive Award Report to identify funds not obligated by September 30th. VETS may authorize the state to carry the funding into the next fiscal year to be obligated for LVER salaries and expenses on a FIFO basis in the 5th quarter rather than return it to the U.S. Treasury. If this occurs, the state s allocation for the subsequent fiscal year may be reduced by an amount equal to the unobligated Incentive Award funds carried in from the previous fiscal year.

14 The amounts obligated or expended on Incentive Awards in any quarter will be reported on the appropriate area of the EDR and will be included in the totals on the FFR entered in E- Grants for the LVER program. If there are differences between the amounts reported on the report due NLT October 30th and the actual expenditures incurred before December 31st, the first Incentive Award Report should be corrected and an explanation should be included in the appropriate quarterly TPN. Module 3: Report Review and Report Analyze Objective The instructions and timelines used by states when preparing and submitting recurring reports on JVSG funds were presented in the last module. After completing this module, trainees will understand how to review those reports for accuracy and completeness. Trainees will also understand how to analyze the information provided to ensure the state is performing according to the approved State Plan and how to provide meaningful technical assistance when warranted. VETS Oversight Role Host: As we learned in Phase I, the Assistant Secretary for Veterans Employment and Training, or ASVET, is charged with administering VETS grant programs by ensuring funds are expended efficiently, effectively, and in compliance with all legislation and regulations. In the legislatively mandated Annual Report to Congress, the ASVET provides an accounting of each state s actual achievements as compared to goals approved in the respective State Plan. The states quarterly reports provide much of the information needed to fulfill these oversight responsibilities. Therefore, a complete and accurate review and analysis of the reports is critical to ensuring VETS is able to paint an accurate picture of the accomplishments and outcomes attributed by funds awarded under the JVSG. DVETs are encouraged to schedule quarterly meetings with the State Agency to review reported obligations and performance outcomes. Open discussions will increase the likelihood that the state will complete the year on target with the approved budget plan and performance outcome goals. DVET Review of JVSG Quarterly Reports The DVET review of the state s recurring JVSG reports ensures that the state is following its approved plan with respect to:

15 Awarded funding; Negotiated performance goals; Staffing levels; Integration and roles and responsibilities of DVOP specialists and LVER staff; Priority of service for Veterans and other eligible persons in all Department of Labor funded employment and training programs; and Service to VR&E participants referred by the Department of Veterans' Affairs. Planned vs. Actual Spending DVETs provide a comprehensive analysis of the fiscal status of the DVOP and LVER grant funds used and remaining for their state agency each quarter. One of the many outcomes of this analysis is an evaluation of how well the state is following its plan. Notices of Obligation Authority, or NOAs, inform the state how much funding, by program, is available for drawdown each quarter. The approved VETS 401, Budget Information form is the source document for the funding amounts provided on quarterly NOAs. While NOAs are normally issued at the beginning of each FFY quarter, they may be issued any other time they are warranted, such as to cover a funding period authorized by a Continuing Resolution (CR) or to provide additional funds through a modification approved after the fourth quarter NOA has been issued. It is imperative that the DVET as the Grant Officer s Technical Representative, or GOTR, compare the quarterly fiscal report to the state s budget plan in order to provide technical assistance to help the state take appropriate action with respect to unobligated funding. Staff Utilization Each state s approved staffing levels can be found in the Transmittal Memorandum or Staffing Directory that was submitted with the approved State Plan or most recently approved modification. The DVET/GOTR should compare that staffing plan to the year-to-date base positions paid (BPP) reported on the quarterly EDR to ensure the state is staffed adequately and appropriately. Because the JVSG is awarded to fund DVOP specialists and LVER staff, variations from the approved staffing numbers will negatively impact the state s budget plan. BPP is a depiction of the number of staff that are charged to the grant, reported to two decimal places. State accounting systems generally calculate the BPP by comparing the total hours charged to a program code (DVOP, DVOP Special Initiatives, LVER, LVER Special Initiatives, or TAP) to the total hours available for the program if all assigned staff charged every available hour.

16 Calculating Staff Utilization Rates The DVOP and LVER staff utilization rates can be calculated by comparing the actual BPP reported on the EDR to the number of approved positions identified in the Transmittal Memorandum or Staffing Directory submitted with the approved annual funding request or most current, approved modification. To calculate the quarterly utilization rate, use the BPP reported in the Reported this Quarter column of the EDR. To calculate the year-to-date utilization rate, use the BPP from the Reported YTD column of the EDR. The reported BPP for TAP may need to be combined with DVOP or LVER, as appropriate, to get an accurate comparison to the approved plan since the positions planned for TAP may not have been identified separately on the Staffing Directory. Since the positions planned and reported for Special Initiatives are identified separately on both the Staffing Directory and the EDR, the utilization rate for staff funded by a Special Initiative can be separately calculated. DVET Reallocation Recommendations When a state does not fully expend or obligate all grant funds by the end of each FFY quarter, it must report those unobligated funds on the FFR and EDR for the quarter. These funds may then be identified as subject to reallocation by VETS. When a reallocation occurs, the next quarterly allocation for the state is reduced by an amount equal to the reallocation. The DVET s analysis of DVOP and LVER expenditures is used to make a sound recommendation to the RAVET about what should be done with unobligated funds. Before making a reallocation recommendation the DVET should consider: The explanation of why there are surplus funds; The state s identification of known future expenses and exigencies that could directly support its request to retain some or all of the unobligated or unexpended grant funds; and Whether or not the state s plan to use some or all of those excess funds is acceptable. DVET Reallocation Recommendations, cont. HOST: The DVET/GOTR must provide the RAVET separate reallocation recommendations for DVOP and LVER when surpluses exist in both programs. Great care should be taken to ensure that the grantee is not asking to exempt funds in order to accomplish things that might change the scope of the grant. When that is the case, the DVET/GOTR should advise the grantee to submit a modification request to retain and utilize the surplus funds for that reason. All recommendations regarding surplus funds should: Identify the amount of funds subject to reallocation;

17 Identify the amount of funds that should be reallocated and the amount that should be exempted from reallocation; and Include a fully supported explanation for the recommendation(s). Cost per Position (CPP) The CPP is calculated by dividing the aggregate amount expended in each funding source (DVOP, DVOP Special Initiative, LVER, LVER Special Initiative, and TAP) by the BPP paid by that funding source. It is very important to understand that when funds from the previous FY were obligated or expended in the 5th quarter, they must be included in the aggregate amount of funding expended. Because funds expended in the 5 th quarter supplement 1 st quarter funding to pay for staff, no BPP are attributed to expenditures reported for the 5 th quarter. All BPP for staff that charge the JVSG between October 1 st and December 31 st are attributed to the physical quarter in which they worked, i.e. the 1 st quarter. The costs for that work are covered by a combination of 5 th quarter carry-in and 1 st quarter obligations. The actual CPP for each subcategory of DVOP and LVER requires a comparison of the planned numbers to the information reported on the EDR. Like staff utilization, CPP can be calculated on both a quarterly and year-to-date (YTD) basis. In every quarter except the 4 th quarter, the quarterly CPP must be calculated and extrapolated to estimate the YTD CPP. When compared to the planned amount, both the quarterly CPP and the estimated annual CPP are useful for analysis. Calculating Cost per Position (CPP) For the calculation examples below, assume the grantee s approved budget plan reflects the following information for the LVER program and the state reported no outlays or obligations in the 5 th quarter. Print and refer to this Third Quarter EDR. Total forecast for LVER Activities: $850,000 Total forecast for LVER Special Initiatives: $79,000 Total forecast for TAP: $22,000 Total Workshops to be facilitated: 24 Total LVER positions forecast: 12.5 FTE The forecast CPP for all LVER staff then would be: ($850,000 +$79,000 + $22,000) divided by 12.5 FTE = $76,080 per position Examples 1) Calculate the third quarter CPP for all staff paid by LVER funding: ($192,549 + $19,861 + $5,896) divided by ( ) = $218,306 / = $19,561 in the third quarter

18 2) Calculate the YTD CPP for all staff paid by LVER funding (* do not include unliquidated obligations): $659,117 divided by ( ) = $57,265 CPP YTD 3) Estimate the annual CPP for all staff paid by LVER funding: $57,265 divided by 3 (three quarters to date) = $19,088 per quarter (average) $19,088 multiplied by 4 (annualized) = $76,353 estimated annual CPP 4) Compare the forecast CPP to the actual CPP to see how closely the state is following its plan for LVER: $76,353 estimated annual CPP divided by $76,080 planned CPP = % Cost per TAP Workshop For those states in which grant-funded staff facilitate TAP Employment Workshops, the average cost per TAP Employment Workshop is determined by dividing the total amount spent on TAP by the total number of workshops facilitated by grant-funded staff. The actual cost per workshop should be compared to the planned cost per workshop for analysis purposes. Using the Budget Plan information and assumptions from the previous screen, you can calculate the planned cost per workshop: $22,000 in approved TAP funding divided by 24 planned workshops = $917 per workshop The calculation for the actual cost per workshop using the YTD information on the EDR is: o o o $17,943 in total TAP outlays divided by 18 actual workshops = $997 per workshop The comparison of actual cost per workshop to planned cost per workshop is: $997 actual cost per workshop divided by the $917 planned cost per workshop = % DVET Reallocation Recommendations, cont. Unliquidated obligations are funds that have been obligated, but not yet expensed by the state. In other words, they are bills that have been incurred, but not yet paid. For example, a state agency may order laptop computers for grant-funded staff in one quarter, but the payment may not be made until the supplies are actually delivered in the following quarter. Please note: computer equipment with a per unit cost of under $5,000 are considered supplies. The funds will be obligated in the quarter they were ordered and reflected as Unliquidated Obligations in the appropriate section of the EDR and on the corresponding FFR. Unliquidated obligations cannot be included in the amount considered for reallocation because funds need to be retained to cover payment upon receipt of those bills. Personal Services + Personnel Benefits as a Percentage of Total Outlays (PS+PB/Total)

19 JVSG funds are awarded to pay for specialized staff that provide services to Veterans and other eligible persons. Therefore grant funds should be used primarily for the salaries and benefits of those staff. VETS requires states to forecast and report expenditures by object class category to ensure the majority of grant funds are used for Personal Services (PS), or salaries for personnel, and Personnel Benefits (PB) or fringe benefits. In order to evaluate forecast costs and monitor reported expenditures, the ratio of salaries and benefits to total costs is calculated. VETS has established an acceptable target ratio for that calculation of 65% or more. If the ratio forecast in the annual Budget Plan is less than 65%, states must provide a justification and the rate is subject to approval by the National Office. Once the Annual Budget Plan is approved, the PS + PB to Total ratio forecast will be compared to the actual ratio each subsequent FFY quarter to ensure expenditures are in line with the approved ratio. If the reported ratio deviates down from the approved ratio by 2% or more, states must provide an explanation for the difference. The DVET will provide technical assistance as needed to help the state better align planned and actual expenditures. If the PS + PB ratio continues to be disproportionate with the approved plan, the DVET may place the state on a Corrective Action Plan. Calculating the Planned PS + PB to Total Ratio For the calculation examples below, use the Third Quarter EDR from the previous exercise and this VETS 401. For the purposes of this exercise, assume the state had no 5 th quarter outlays or obligations. 1) Calculate the PS + PB to Total ratio for DVOP using VETS-401, JVSG Budget Information Summary: Section B, Column (a): (Line 1 - Personnel + Line 3 - Fringe Benefits) divided by Line 9 - (Total Costs) ($431, $296,985.25) / $1,010, = 72.17% PS+PB to total planned ratio 2) Calculate the actual year-to-date PS+PB to Total Ratio for DVOP Activities as of the end of the 3 rd quarter. 3 rd Quarter EDR, Section C, Column C: (Line 2 Personal Services + Line 3 Personnel Benefits divided by Line 4 Total Outlays for DVOP Activities) ($252,313 + $179,831) / $596,714 = 72.42% Quarterly Report Review DVET Actions While not a comprehensive list, analysis of the state's Quarterly Report will require the DVET to complete such actions as are necessary to: Verify that the outlays and obligations reported on the previous quarter's fiscal report have not changed; Verify that outlays and obligations reported on the EDR are rolled up on the appropriate Federal Financial Report;

20 Calculate the staff utilization rate, average cost per position for each funding source, average cost per TAP Employment Workshop, and actual PS + PB / Total ratio for each funding source; Identify newly assigned grant-funded staff and those no longer paid by the grant; and Analyze services provided to non-veterans by DVOP specialists and LVER staff and compare the actual performance outcomes to negotiated goals. The DVET Technical Performance Analysis Report (TPAR) The DVET will submit a TPAR that addresses the calculations and analysis listed on the previous screen for the 1 st, 2 nd, 3 rd, and 4 th quarters. The TPAR should include information on any other problems or issues that are relevant. When problems are identified, the TPAR should describe actions being taken to address them. The DVET TPAR must contain a fully explained and supported recommendation on reallocation when funds in any program are unobligated. This information is critical to the RAVETs recommendation on the disposition of excess funding available for reallocation. The National Office must have this information in a timely manner to make informed decisions about future quarterly allocations and pending modification requests. Carry-in funds are used to supplement or supplant first quarter funds in accordance with a RAVET approved fifth quarter spending plan. Therefore, when funds are obligated in the 5 th quarter, the DVET needs to prepare and submit a transmittal memorandum that identifies the amount of any funds obligated to be liquidated in the final quarter, or any funds left un-obligated. No analysis is needed regarding staff utilization, cost per position, cost per TAP workshop, or performance for the 5 th quarter report. Regional Rollup Host: Each VETS Regional Office is responsible for compiling all of the quarterly reports for states within the region for submission to the VETS National Office as well as the Jobs for Veterans Lead Center. The rollup consists of four major sections: Fiscal, Performance, Reallocation Recommendation and Staffing Changes. The regional rollup is designed and formatted in such a way as to help the Jobs for Veterans Lead Center and VETS National Office determine how well grant-funded staff in states are serving Veterans, to identify new DVOP and LVER staff for training needs, to analyze national trends in spending and performance and to advise decision makers about reallocating funds. Distribution of Reports Report distribution is described in the current guidance on reviewing recurring reports. A copy of all report documents, including a signed TPAR and the Manager s Reports on Services to Veterans will be

21 maintained in the state VETS office. A signed copy of certain documents, as determined by each RAVET, will be sent to the appropriate Regional Office in accordance with instructions provided by that RAVET. The Lead Center and National Office require electronic copies of some documents from both the State and from VETS field staff for analysis and reference. Because they have access to the Performance Reports (ETA 9002 and VETS 200) in the electronic system and to the FFRs in E-Grants, these documents do not need to be forwarded to the Lead Center or VETS National Office. Neither the Lead Center nor the National Office need copies of Manager s Reports on Services to Veterans, but may request copies from the DVETs through VETS regional offices on an as needed basis. File Naming Protocol The Lead Center and National Office must be able to easily identify an electronic file by its name. Therefore, RAVETs will scan the following documents into one file for each State: The DVET TPAR; The State TPN; and The EDR. To ensure that all report files sent forward electronically can be easily retrieved, the following naming protocol will be used for Quarter Report files forwarded to the Jobs for Veterans Lead Center and VETS National Office: The Incentive Award Report When Incentive Award funds have been obligated and reported, the name of the file submitted will include the state name abbreviation, fiscal year identifier and the words Incentive Report. For example, a file named WY 11 Incentive Report.doc contains the Annual Incentive Award