submission of the federal financial report, carryover request & reporting of rebates ryan white...

Submission of the Federal Financial Report, Carryover

Request & Reporting of Rebates

Ryan White HIV/AIDS Program Part BTechnical Assistance Webinar

June 24, 2015

HIV/AIDS BureauDivision of State HIV/AIDS Programs (DSHAP)

DSHAP Mission

• To provide leadership and support to States/Territories for developing and ensuring access to quality HIV prevention, health care, and support services.

Agenda

Opening Remarks/Announcements Heather Hauck

Question and Answer

Submission of FFR, Carryover Brad K. Barney

Programmatic Overview of FFR Yemisi Odusanya

Reporting of Rebates Glenn Clark

Question and Answer

Closing Remarks

Announcements

Heather Hauck, Director Division of State HIV/AIDS Programs

HIV/AIDS Bureau

Question and Answer Session

Federal Financial Reports (FFR)

Brad K. BarneySupervisory Grants Management Specialist

HIV/AIDS and Rural Health BranchDivision of Grants Management OperationsOffice of Federal Assistance Management

Agenda

• FFR Overview

• EHB Screens & FFR How-To

• EHB FFR Components Walkthrough

• Requirements for Carryover

• Resources

• Contacts

PMS/EHB Financial Reporting

PMS FFR – Federal Cash Transactions:• Must be submitted quarterly through PMS and is due within 30

days of the end of the quarter

HRSA (EHB) Interim FFR – 75% Obligations:• Must be submitted annually through the EHBs; due date is 150

days after receipt of final award• Used to report on compliance with Part B 75% obligation

requirement• Used to report on total expenditures and obligations from start of

award up to 120 days after receipt of final award• The Reporting Requirements section of your NoA states specific

due date

HRSA (EHB) Annual FFR – Annual Expenditures: • Must be submitted annually through the EHBs; due date aligned

with PMS quarterly due date• Used to report on annual expenditures, annual UOB by funding

source, match amounts, and rebates• The Reporting Requirements section of your NoA states specific

due date

Interim FFR

• Interim FFR is solely used to report compliance with Part B 75% obligation requirement

• Failure to submit interim FFR, to meet the FFR deadline, or to meet the 75% obligation requirement may result in penalties

• Obligations are considered the sum of expenditures and unliquidated obligations

• Expenditures – The amount of federal funds expended to date.

• Unliquidated Obligations - Direct and indirect expenses incurred but not yet paid or charged to the grant*, including amounts due to subrecipients and contractors.

*Unliquidated obligations on a cash basis are obligations incurred, but not yet paid. On an accrual basis, they are obligations incurred, but for which an expenditure has not yet been recorded.

• Grantee users with approved privileges complete and submit the FFR online via EHB.

• The FFR must be submitted and accepted by HRSA before a carryover can be requested by the grantee.

• The FFR(s) must submitted by the deadline(s) specified on the Notice of Award (NoA).

• Timely submission of a correct FFR is the first step in the carryover process

• Annual FFR must reconcile with PMS (more to follow later)

Annual FFR in EHBs

• Grantees will receive an email notification reminding them to submit the FFR 30 days before the due date.

• The FFR must submitted by the deadline specified on the Notice of Award (NoA). Failure to submit timely, accurate FFRs will result in denial of carryover requests

• FFRs that are returned to the grantee for changes must be resubmitted and accepted to be considered complete. A delay in the resubmission of a returned FFR will cause delays to, and possibly denials of, carryover requests

• In order for an FFR to be accepted, the Annual FFR must reconcile with PMS charges and disbursements

Annual FFR in EHBs

BUDGET YEAR END DATE +90 DAYS TO LIQUIDATE OBLIGATIONS

ANNUAL REPORT DUEJan. 30, Apr. 30, July 30, or Oct. 30 (Same as PMS Reporting Dates)

August 31 November 30 January 30

September 30 December 30 January 30

October 31 January 30 January 30

November 30 February 28/29 April 30

December 31 March 30 April 30

January 31 April 30 April 30

February 28/29 May 30 July 30

March 31 June 30 July 30

April 30 July 30 July 30

May 31 August 30 October 30

June 30 September 30 October 30

July 31 October 30 October 30

Annual FFR Submission Schedule

Financial Reporting Role

• Individuals at the grantee organization responsible for submitting the FFR to HRSA must register as the Financial Reporting Administrator (FRA)

• By default, the project director will not have access to the FFR

• Access to the FFR must be approved by the Financial Reporting Administrator or user with Administer FFR privileges

Accessing FFR in EHB

Select the Grants Tab

Grant Portfolio List

Select Grant Folder

Accessing FFR: Grant Folder

Select Work on Financial

Report

Submissions: FFR

Start FFR

X07 FFR

10d. – Populated from EHBs- this is the total

authorized amount and includes any carryover

funds

Transaction Section

This line cannot be

used on the annual FFR

10g. & 10h. – EHBs will calculate

value

Transaction Section

Cost sharing/matching requires completion of

10j. (ADAP Supplemental/State Match)

FFR – Program Income

FFR UOB Breakout

These amounts will auto populate based on the awarded

amounts reflected on your Notice(s) of Award

These amounts are the unobligated balances of any funds previously

carried over, and not the amount of funds you plan to carry over!

Enter rebate and requested UOB reduction amounts, if

any, here.

FFR – Carryover Disposition

This represents the total UOB from all sources, and may

include some amounts that are not eligible for carryover

Enter any clarifying remarks

here.

FFR – Remarks

Supporting Documents

Select Attach to upload a

document

Carryover Request Requirements

for Ryan White Part B grantees

Brad K BarneySupervisory Grants Management Specialist

HIV/AIDS and Rural Health BranchDivision of Grants Management OperationsOffice of Federal Assistance Management

Objectives

• Review carryover process• Identify key components of a

successful carryover request • Highlight special aspects of Ryan

White Funding and important deadlines

• Flag common pitfalls

Part B Carryovers

• The carryover request may either be submitted along with the FFR, or may be submitted separately

• If submitted separately, the carryover request must be submitted within 30 days of the FFR submission

• The carryover request must identify the source of the unobligated funds (Base, ADAP, MAI, etc.)

• Some funds cannot be carried over, such as Part B Supplemental, Emerging Communities, and prior-year unexpended carryovers

• The carryover cannot be processed until the FFR and Payment Management System amounts are reconciled, and the annual FFR accepted at HRSA

Carryover Key Points

Prior Approval Requirement

Carryover of funds requires HRSA prior approval

Process:• HRSA Program Staff:

• Assess compliance with program specific requirements • Determine eligibility of carryover based on source and use of funds• Make recommendation to Division of Grants Management (DGMO)

• HRSA Grants Management Specialist:• Review the FFR in conjunction with prior Notice of Award (NOA) funding

requirements• Reconciliation of the FFR with PMS data • Review of the carryover request justification, budget, and allowable use of

funds• Creates the carryover approval NoA or disapproves request

• Grants Management Officer – Review and release of NOA

Carryover Request Components

1. Line item budget with details regarding UOB sources and proposed use

2. Narrative justification of the proposed use of funds in current budget period

3. Corresponding narrative description of activities not completed and/or reason for existence of unobligated funds

Most Common Reasons Carryover Requests are Delayed:

• FFR has not been submitted• FFR was incorrectly submitted

and requires revision• Funding source breakout not

submitted or properly explained

Carryovers

Common Reasons Carryover Request are Disapproved or

Reduced:• Funds are requested for inappropriate items or

restricted funds, such as requests for use of funds from restricted sources (EC, ADAP Supplemental, etc.)

• Incorrect identification of UOB source• Attempting to carryover funds for multiple

years (prior year carryovers)• Carryover request submitted in EHB after

required deadline

Carryovers

Questions specific to your individual grant should be addressed to the Grants Management Specialist identified on your most recent Notice of Award

Current Specialists:•Karen Mayo•Sola Dada•India Smith•Patryce Peden

Payment Management System:E-Mail: PMSSupport@psc.gov (877) 614-5533 http://www.dpm.psc.gov (Click on contact list)

Contacts

HRSA Contact Center: Toll Free: (877)Go4-HRSA; (877) 464-

4772 Email: CallCenter@hrsa.gov

Division of Payment Management System: http://www.dpm.psc.gov

Technical Assistance

Presenter

Yemisi OdusanyaSenior Program Advisor

Division of State HIV/AIDS Programs

Final Federal Financial Report

Final FFRs due dates are provided in the NOA - July 30, 2015Reminders: •Grantee must expend 95% of formula•State Match & ADAP Supplemental Match•Drug Rebates•Unobligated Balance•Carryover Request•Supporting documentation•Rebates reported under “Comments”

Unobligated Balances Requirement

HAB Policy Notice 12-02: Unobligated Balances and Carryover Provisions

If UOB of formula award exceed 5%, penalties are imposed:

• Future year award is offset by the amount of UOB less the amount of approved carryover

• Future year award is reduced by the amount of UOB less the amount of approved carryover

• Grantee is not eligible for future year Part B Supplemental award.

Unobligated balances of supplemental funds may not be carried over but may be available in a future year, however the same amount of UOB supplemental funds will be reduced from that same future year award.

ADAP Supplemental* Part B Supplemental Emerging Communities

*In the event the grantee is unable to spend ADAP supplemental funds due to rebates, they are able to request carryover of those funds

Unobligated Balances Requirement

FFR Penalties

FFR Penalties Example

FY 2014 Award Expended Unobligated UOB %

Part B Base $10,000,000 $8,500,000 $1,500,000 15%

ADAP $20,000,000 $15,000,000 $5,000,000 25%

MAI $5,000,000 $3,000,000 $2,000,000 40%

ADAP Supplemental

$4,000,000 $4,000,000 $ 0 0%

Emerging Communities

$1,000,000 $950,000 $50,000 5%

Total $40,000,000 $31,450,000 $8,550,000 21%

Part B Base for FY 2016 will be offset and decreased by $1,500,000

ADAP for FY 2016 will be offset and decreased by $5,000,000 Grantee will not be able to apply for Part B Supplemental

Funding

Match Requirement

Based on the amount awarded:• State match at $1 for every $5 and

increases to $1 in $2 federal funds• ADAP Supplemental Match $1 in $4 federal

funds•Reported on Federal Financial Report (FFR) •States that cannot meet their match should contact their PO when final NoA’s are issued•Easier for HRSA to reduce the award during the grant year

Match Requirement

Match Summary•State Match $________•ADAP Supplemental Match - $_____________•Total Match Requirement - $___________

http://hab.hrsa.gov/manageyourgrant/policiesletters.html

Carryover Request

Grantee with Unobligated Balance from the following funding sources may request carryover:

• Part B Base Formula Funds• Part B ADAP Funds• Minority AIDS Initiative (MAI) Funds**MAI funds are not subject to statutory penalties/restrictions

regarding UOB.

Requirement Deadline Submission

FY 2014 UOB Estimate and Carryover Request*Must have already been submitted and approved by PO

January 31, 2015

FY 2014 Final FFR July 30, 2015

Carryover Request must be submitted via Prior Approval Portal*FFR and PMS must be reconciled before PO approval.

August 30, 2015

Programmatic Requirements

Timeline of Submissions

Carryover Request Requirements

• UOB Estimate Submitted• FFR & PMS are reconciled• Approved FFR• Carryover request and supporting

documentation is complete

Carryover Request Content

• Source of UOB Funds• Justification of funds not being spent

during grant year• Proposed use of carryover funds• Quantified Budget Justification• Capacity to utilize funds

Tracking and Reporting of Rebates

Glenn ClarkADAP Advisor

Division of State HIV/AIDS Programs

Rebate Policy

Medication Rebates:•Should NOT be included on line 10 of FFR•Should NEVER be recorded as an UOB balance on any FFR•Should NOT be included in X07 Allocations or Expenditure Report

Reporting Rebates on Final FFR

Rebates must be reported in two places on the FFR: in the “Ryan White Rebate Funding” section and the “Comments” section.

In the “Ryan White Rebate Funding” section, grantees report:

• The Expended Rebate Amount • The Expended rebate amount to be

used to reduce UOB

Reporting Rebates on Final FFR

In the “Comments” section, grantees report:

•Rebate Account Summary• Rebate Revenues: $_____• Rebate Expenditures: $_______• Remaining Rebates Funds: $_______

•Comments related to Rebates & UOB: “The state of xxx is requesting that $ _____ of

the unobligated balance be reduced by $____ of the obligated rebates funds and that such amount be carried forward to the next budget year.”

Technical Assistance Resources

• Webinar available for download• HAB policies on tracking reporting

and use of rebates• X07 Notice of Award• Your project officer• Your grants management specialist

Contact Information

Glenn ClarkADAP Advisor, DSHAP

Phone: (301) 443-3692E-mail:GLClark@hrsa.gov

Question and Answer Session

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