Western Region CSREES Administrative Officer’s Meeting Monterey, California October 4 – 6, 2005...
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Transcript of Western Region CSREES Administrative Officer’s Meeting Monterey, California October 4 – 6, 2005...
Western Region CSREES Administrative Officer’s Meeting
Monterey, CaliforniaOctober 4 – 6, 2005
Janet Downey, Staff AccountantOEP, POFMB, Oversight Section
AREERA – Moving Forward
AREERA Primary Audit Findings
• Established target percentages too low
• Funding released for only conditionally approved Plan of Work
• CSREES not ensuring target spending met
• 1890’s spending below match• Governor’s Report not required
Pending Changes
• Review of previously submitted CSREES-REPT
• Review of SF-269’s for FY 2000-2003
• Revised Administrative Guidance on targets previously set
• Governor’s Report• Revised Administrative
Guidance on the Plan of Work
Re-evaluate Targets
• Construct listing of projects• Determine nature of
activities• Associate draw-downs and
expenditures with projects• Documented “good faith”
estimate• Re-submit CSREES-TARG
Points to investigate
• CRIS• Internal accounting
documents:– Time and effort reporting– Documents/payment
vouchers containing accounting codes related to multistate and integrated activities
Points to investigate
• Governor’s Report• Program/activity files• Interviews with staff• Smith-Lever Budget for
1997
Revised Targets
• Effective beginning FY 2007
• Not retroactive• Targets not previously met• Post-Waiver requests for
failure to meet previous targets
• Funding recovery
Revised CSREES-REPT
• One form covering all categories
• Carryover• Do not submit a Final Report
until all requirements for that year are met
• Certification statement• Auditable
Record keeping
• Retain 1997 records until revised target accepted
• Track AREERA expenditures-manually if necessary
Auditable Documents
• Plan of Work*• Annual Report of
Accomplishments and Results*• SF-269, Financial Status Report• SF-272, Federal Transactions
Report• CSREES-REPT*• Certification of Offset• Certification Regarding Lobbying*only as it pertains to Section 105
and 204 requirements of AREERA
Time Table
• January 2006 – Revised Administrative Guidance for comment
• March 1, 2006 - Final revised Administrative Guidance
• March 31, 2006 – OGC clearance
• April 15, 2006 - Publication date
Time Table (continued)
• June 15, 2006 - LGIs submit Revised Targets
• July 15, 2006 – CSREES sends approval letters
• October 1, 2006 – Revised Targets take effect
Questions????
Improper Payments Information Act of 2002
Law requires Federal Agencies to:• Review every Federal program,
activity, and dollar to assess risk of significant improper payments
• Develop a statistically valid estimate to measure extent of improper payments in risk susceptible programs
• Initiate process and control improvements to enhance accuracy and integrity
• Report and assess on an annual basis
Required reporting:
• Agency annual risk assessment on programs above the $10 million threshold
• Plan of action including testing
• Report to OCFO annually for inclusion in USDA’s Performance and Accountability Report after 2004
Audit Findings
• CSREES misinterpreted what was required and was not performing required risk assessment
OIG Recommended
• Identify risk factors unique to the programs
• Document internal controls designed to mitigate risk factors
• Test transactions to determine error rates
• Report annually to USDA OCFO
Results
• CSREES participates in the IPIA Workgroup
• Testing• Corrective Actions
Release of Formula Funds• Requirements
– Approved POW/Program of Research
– CSREES-REPT– Certification of Offset– Certification Regarding Lobbying– SF-269, Financial Status Report– CSREES-2008 for Extension– Budget for Extension
• Formula Funds Reporting web page
• Manual tracking system• Automated system
Formula Funds Reporting Page
• Table of Contents: Fund types grouped by recipient type
• Fund type pages– Forms required– Due date– How to submit if not online:
• .pdf files in email recommended• Fax• Regular or Overnight mail
Primary Contact Person
• All personnel who need to know
• Submit prior to start of fiscal year
Questions????
Chapter III – Administrative Manual
for Cooperative Extension
Outline
• Scope• Purpose• Authority/Responsibility• Eligibility• Definitions• Purpose of Funding
Outline
• Extension Cycle– Plan of Work– Estimated Certification of
Offset– Certification Regarding
Lobbying– Primary Contact Person
Outline
• Budget– Allowable and Unallowable
Costs– Time and effort reporting– Construction– Vehicles– Travel– Contracts– Indirect Costs
Outline
• SF-272, Financial Transactions Report
• SF-269, Financial Status Report• Final Certification of Offset• Annual Report of
Accomplishments & Results• CSREES-REPT• Performance Rating Assessment
Tool (PART)
Outline
• Accountability Issues– Carryover– Matching & Cost Sharing– Program Income– User Fees– Intellectual Property– Conflict of interest– Subcontracts
Outline
• Accounting Operations– Internal Controls– Audits– Risk Assessment– Contingency Plan-continuity
of operations
Outline
• Formula Calculation for all Extension formula
• Payment to the States
Questions/Suggestions
Contact
• Janet Downey, Staff Accountant
Oversight Section, POFMBUSDA, CSREES
800 9th St, SW Washington, DC 20027 202-205-0453 (voice) 202-401-7752 (fax) [email protected]