Financial management - Employment amp; Training Administration 财务管理就业amp；培训管理.ppt

Financial Management For Project Administrators How Feds View Themselves How Grantees View Feds The NEW DOL Grantee Our Expectations of You: A program that is designed to focus on customer needs and to address those needs A program that meets the requirements of Federal law and regulation A program in compliance with WIA requirements, OMB Requirements and Generally Accepted Accounting Principles. A high quality program that is backed up by a high quality proposal The NEW DOL Grantee What you can expect from us: Assistance with WIA regulations Assistance with proposal design and development On site technical assistance and monitoring Assistance with fiscal and programmatic issues The Fiscal Program Divide There is a need for program operators to be aware of financial requirements There is a need for fiscal people to be aware of program requirements No one gets to opt out Why know this stuff? Financial requirements impact program design Need for financial information is critical to achieving program success Failure to comply may result in sanctions It’s All Very Simple Written Policies and Sound Business Practices, Followed Consistently Over Time, With Each Funding Stream Treated Equally, With All Costs Being Necessary and Reasonable, Would be done similarly by a Prudent Person, Ensuring Proportional Share and Benefits Received Rules affecting programs Enabling legislation – Subtitle D of Title I Uniform administrative requirements Grant management rules Cost principles Determination of allowable costs WIA regulations Program activities Both allowable and unallowable Cost category restrictions Cost principles Set of government wide rules Cost principles Define conditions for charging costs Types of Allowable costs Allowable Unallowable Allowable with conditions OMB Circulars A-87 Governments (State, Local, Indian Tribal) A-122 Non-profit organizations A-21 Institutions of Higher Education 48 CFR Part 31 Commercial organizations Required? Incorporated by reference