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) jdowney@csrees.usda.gov