Finance Committee. Agenda

Transcription

1 Finance Committee October 24, 2017, 9:00 AM Via Teleconference Conference Dial: Conference Code: # Agenda I. Welcome and Introductions...Dr. Robert Arnold, Chair II. Action/Discussion Items 1. Approval of Minutes July 25, Page 2 2. Program Year : Budget Modification 2... Page 4 III. Other Administrative Matters (Items of urgency not meeting the seven-day guideline for committee review) IV. Information Items 1. DEO: Compliance Monitoring Report... Page 8 2. Powell & Jones: WorkNet Pinellas Agreed upon Procedures... Page Powell & Jones: WorkNet Pinellas 401(K) Audit Report... Page Financial Update for Period Ended September 30, 2017 Page 34 V. Public Comments VI. Adjournment Next Finance Committee Meeting- November 28, Collaborate. Innovate. Lead. careersourcepinellas.com

2 CareerSource Pinellas Finance Committee Date: July 25, :00A.M. Location: Teleconference Call to Order Chairman Dr. Robert Arnold called the Finance Committee meeting to order at 9:00 a.m. There was a quorum present with the following Finance Committee members participating. Committee Members in attendance Jack Geller, Dr. Bob Arnold Committee Members not in attendance Bill Price, Karla Leavelle, Lenne Nicklaus-Ball Staff Present Edward Peachey, Sheila Doyle, Luna Jean-Pierre Action/Discussion Items Action Item 1 Approval of Minutes of May 30, 2017 Finance Committee Meeting The minutes of May 30, 2017 Finance Committee Meeting were presented for approval. Motion: Second: Dr. Bob Arnold Jack Geller The minutes were approved as presented. The motion carried. Action Item 2 PY : Approval of Budget Modification No. 7 Total budgeted revenue has increased from $18,515,880 to $18,674,311 for an overall increase of $158,431. This is due to the following: Workforce Investment Act Programs: Increase in WIOA Adult of $2,950 Increase in WIOA DW of $2,717 Increase in WIOA Performance Incentives of $10,266 New award for WIOA Community Based Sector Strategies of $9,750 Employment Services Programs: Increase in TAA of $87,840 Decrease in Wagner Peyser of $1,699 Decrease in Veterans programs of $21,886 Welfare Transition Programs: Increase in Welfare Transition of $23,493 Direct Grants and Special Programs: Increase in NEG Job Driven of $45,000. Motion: Second: Jack Geller Dr. Bob Arnold The Finance Committee recommended approval of the adjustments to the budgets and resultant modifications to the expenditures budgets. The motion carried. 2

3 Action Item 3 PY : Approval of Budget Modification No. 1 Total budgeted revenue has increased from $13,243,529 to $13,953,512 for an overall increase of $709,983. This is due to the following: Workforce Investment Act Programs: Decrease in WIOA Adult of $123,647 Increase in WIOA Youth of $58,073 Increase in WIOA DW of $423,553 New award for WIOA Supplemental of $214,666 New award for WIOA Community Based Sector Strategies of $134,176 Increase in WIOA Performance Incentives of $196,635 Employment Services Programs: Increase in TAA of $6,736 Decrease in Wagner Peyser carryforward of $36,144 Increase in Wagner Peyser Performance Incentives of $13,820 Decrease in SNAP ERS of $69,300 Welfare Transition Programs: Decrease in Welfare Transition of $172,451 Decrease in Welfare Transition NCPP of $500,000 Direct Grants and Special Programs: New award for Pre-Vocational Training of $400,000 Increase in RESEA carryforward of $2,678 Increase in USDOL Youthbuild carryforward of $36,944 Increase in Florida Makes carryforward of $66,367 Increase in JWB Youth Innovators carryforward of $32,198 Increase in Able Trust-Ability Initiative Grant carryforward of $25,679 Motion: Second: Jack Geller Dr. Bob Arnold The Finance Committee recommended approval of the adjustments to the budgets and resultant modifications to the expenditures budgets. The motion carried. Information Items Financial update for period ended June 30, 2017 The grant award to expenditures report was provided in the meeting packet. CareerSource Pinellas has expended 86% of its budgets. Other Administrative Matters None. Public Comments There were none. Adjournment The meeting was adjourned at 9:05a.m. 3

4 Information: Action Item 2 Program Year Budget Modification No. 2 Total budgeted revenue has increased from $13,953,512 to $14,696,937 for an overall increase of $743,425. This is due to the following: Workforce Investment Act Programs: Increase in WIOA Adult of $48,136 Increase in WIOA Youth of $62,545 Increase in WIOA DW of $18,324 Employment Services Programs: Decrease in TAA of $2,589 Decrease in Wagner Peyser of $38,799 Increase in Wagner Peyser Performance Incentives of $439 New award for Wagner Peyser Coop Outreach of $42,282 Welfare Transition Programs: Decrease in Welfare Transition of $32,515 Direct Grants and Special Programs: Increase in RESEA of $1,810 Decrease in USDOL Youthbuild carryforward of $57 New special program DCF Food for families $450,000 Increase in Florida Makes of $235 New award for AmeriCorps of $193,614 Recommendation Approval of adjustments to the revenue budgets and resultant modifications to the expenditures budgets. 4

5 CareerSource Pinellas Modification #2 to PY Budget BUDGET Program: Approved Budget Modification #2 Modified Budget WIOA Adult 1,576,353 48,136 1,624,489 WIOA Youth 1,458,073 62,545 1,520,618 WIOA Dislocated Worker 2,823,553 18,324 2,841,877 WIOA Supplemental 214, ,666 WIOA Community Based Sector Strategies 134, ,179 WIOA Performance Incentives 196, ,635 Subtotal Formula-Based Programs 6,403, ,005 6,532,464 TAA 255,932 (2,589) 253,343 Subtotal Special Projects 255,932 (2,589) 253,343 Subtotal WIOA 6,659, ,416 6,785,807 Wagner Peyser 638,856 (38,799) 600,057 Wagner Peyser Performance Incentives 13, ,259 Wagner Peyser Coop Outreach - 42,282 42,282 Veterans Programs 125, ,000 SNAP 450, ,000 SNAP ERS 30,700-30,700 Unemployment Services 60,000-60, Subtotal DEO 1,318,376 3,922 1,322,298 Welfare Transition Program 2,377,549 (32,515) 2,345,034 Welfare Transition-NCPP 1,416,000-1,416,000 Subtotal WTP 3,793,549 (32,515) 3,761,034 Pre-Vocational Training 400, ,000 Re-Employment & Eligibility Assessments 402,678 1, ,488 USDOL Youthbuild ,944 (57) 636,887 DCF - Food for Families - 450, ,000 Florida Makes 366, ,602 Americorps - 193, ,614 Able Trust - Ability Initiative Grant 109, ,012 JWB Youth Innovators 67,195-67,195 Science Center 200, ,000 Subtotal Direct Programs 2,182, ,602 2,827,798 Total Combined 13,953, ,425 14,696,937 5

6 CareerSource Pinellas CAREERSOURCE PINELLAS BUDGET PY 2017 (July 2017-June 2018) REVENUE Workforce Innovation Employment Welfare Direct Grants Adjusted Prior & Opportunity Act Services Transition and CareerSource Pinellas Modification #2 CareerSource Pinellas Programs Programs Programs Special Projects Budget PY Budget PY P.Y CONTRACTS 4,924,148 1,482,989 3,761,034 2,719,513 12,887, ,572 12,063,112 CARRYFORWARD 1,608,316 92, ,285 1,809,253 (81,147) 1,890,400 TOTAL REVENUE 6,532,464 1,575,641 3,761,034 2,827,798 14,696, ,425 13,953,512 EXPENDITURES: CAREERSOURCE PINELLAS ADMIN 457, , , ,946 1,102,947 51,717 1,051,230 Indirect Cost Rate 7% PROJECTED EXPEND 457, , , ,946 1,102,947 51,717 1,051,230 TOTAL ADMIN % FUNDS AVAIL 7.0% 11.7% 7.0% 7.0% 7.5% 0.0% 7.5% PROGRAM SERVICES: SERVICE PROVIDER CONTRACTS: Business Services 1,117, , ,304 1,850,000-1,850,000 Resource Room Services Case Management 875, , , ,000 2,955,000 25,000 2,930,000 Participant 1,425, , ,000 10,000 2,000,000-2,000,000 Pinellas Education Foundation Out of School Staff 215,000-35, , ,000 Out of School Participant 250,000-35, , ,000 In School Youth Staff 10, ,000-10,000 In School Youth Participant 15, ,000-15,000 Junior Achievement , , ,000 Gulf Coast - NCEP - - 1,315,000-1,315,000-1,315,000 SUB TOTAL SERVICE PROVIDER 3,907, ,000 3,117,478 1,045,304 8,780,000 25,000 8,755,000 CAREERSOURCE PINELLAS SUPPORT SERVICES; INDIRECT COST RATE 3% 195,974 79, ,831 84, ,692 22, ,527 PROGRAM STAFF DIRECT 110, , , , ,000 DEO STAFF TRAVEL - 10, ,000-10,000 ONE STOP CENTER OPERATING 280, , ,039 96, ,000 50, ,000 MIS/TECHNOLOGY 140, ,080 61,020 48, , ,000 COMMUNITY OUTREACH 10, ,038 5,085 7, ,398 35, ,384 EMPLOYMENT SERVICES EMPLOYED WORKER TRAINING 400, , ,000 SUBSIDIZED EMPLOYMENT 825,000-50,000 60, ,000 (25,000) 960,000 TRAINING INCENTIVES/TRAINING 100,000 20, , , , ,000 STAFF INVENTIVES ,000 75,000 ONE STOP STAFF TRAINING 14,043 5,008 6,102 4,847 30,000-30,000 SUB TOTAL CAREERSOURCE PINELLAS SUPP SVCS 2,077, , ,077 1,427,669 4,467, ,179 3,884,911 TOTAL DIRECT CLIENT 5,984,222 1,315,340 3,474,555 2,472,973 13,247, ,179 12,639,911 EXCESS 90,970 75,845 23, , ,900 84, ,371 SUMMARY TTOTAL AVAILABLE 6,532,464 1,575,641 3,761,034 2,827,798 14,696, ,425 13,953,512 TOTAL DIRECT CLIENT 5,984,222 1,315,340 3,474,555 2,472,973 13,247, ,179 12,639,911 TOTAL ADMINISTRATIVE 457, , , ,946 1,102,947 51,717 1,051,230 TOTAL BUDGETED COST 6,441,494 1,499,796 3,737,827 2,670,919 14,350, ,896 13,691,141 EXCESS/(DEFICENCY) 90,970 75,845 23, , ,900 84, ,371 6

7 Information Items

8 Financial Compliance Monitoring Report CareerSource Pinellas Local Workforce Development Board No. 14 Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity August 31, East Madison Street Caldwell Building Tallahassee, Florida

9 Florida Department of Economic Opportunity Financial Compliance Monitoring Report CareerSource Pinellas Financial Compliance Monitoring Report CareerSource Pinellas Local Workforce Development Board No. 14 Period Reviewed: July 1, 2016 June 30, 2017 Table of Contents I. MONITORING RESULTS... 3 II. FINDINGS... 4 III. ISSUES OF NON-COMPLIANCE... 4 IV. OBSERVATIONS... 4 Observation # V. TECHNICAL ASSISTANCE August 31, 2017 Page 2 of 5

10 Florida Department of Economic Opportunity Financial Compliance Monitoring Report CareerSource Pinellas I. MONITORING RESULTS The Bureau of Financial Monitoring and Accountability (FMA) performed financial monitoring procedures based on the DEO Financial Monitoring Tool. The monitoring procedures performed included tests of transaction details, file inspections, and inquiries (1) to determine the status of recommendations from the prior year monitoring visit(s) and (2) to adequately support current year findings, other non-compliance issues and observations. Detailed information for these items is disclosed in the following section of this report. Summarized below are the results of testing by category as detailed in the DEO Financial Monitoring Tool: Monitoring Results Current Year Findings Current Year Issues of Non- Compliance Current Year Observations Current Year Technical Assistance Provided Category 1.0 Prior Year Corrective Action Follow-Up Financial Management Systems Internal Control Environment Cash Management and Revenue Recognition OSMIS Reporting and Reconciliation Prepaid Program Items General Ledger and Cost Allocation Statistics Payroll and Personnel Activity Report (PAR) Testing ETA Salary and Bonus Cap Individual Training Accounts (ITAs) Purchasing Contracting / Contract Monitoring Subawarding / Subrecipient Monitoring 14.0 Property Management Disbursement Testing Implementation of the Uniform Guidance Regulations TOTAL August 31, 2017 Page 3 of 5

11 Florida Department of Economic Opportunity Financial Compliance Monitoring Report CareerSource Pinellas II. FINDINGS There were no findings noted during the monitoring period. III. ISSUES OF NON-COMPLIANCE There were no items classified as issues of non-compliance during the monitoring period. IV. OBSERVATIONS Observation #1 Category: Contracting Condition: The two contracts reviewed during monitoring, Powell & Jones ($147,000), and Ryman Inc. dba Complete Technology Solutions ($1,083,264), did not include the required provisions which address: Administrative, contractual, or legal remedies in instances where contractors violate or breach contract terms (for Ryman Inc.), Termination for cause and for convenience by the non-federal entity, Equal Employment Opportunity, Clean Air Act and the Federal Water Pollution Control Act, and Byrd Anti-Lobbying Amendment Criteria: 2 CFR Appendix II to Part 200 Contract Provisions for Non-Federal Entity Contracts Under Federal Awards In addition to other provisions required by the Federal agency or non-federal entity, all contracts made by the non-federal entity under the Federal award must contain provisions covering the following, as applicable. (A) Contracts for more than the simplified acquisition threshold currently set at $150,000, which is the inflation adjusted amount determined by the Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) as authorized by 41 U.S.C. 1908, must address administrative, contractual, or legal remedies in instances where contractors violate or breach contract terms, and provide for such sanctions and penalties as appropriate. (B) All contracts in excess of $10,000 must address termination for cause and for convenience by the non-federal entity including the manner by which it will be effected and the basis for settlement. (C) Equal Employment Opportunity. Except as otherwise provided under 41 CFR Part 60, all contracts that meet the definition of federally assisted construction contract in 41 CFR Part must include the equal opportunity clause provided under 41 CFR (b), in accordance with Executive Order 11246, Equal Employment Opportunity (30 FR 12319, 12935, 3 CFR Part, August 31, 2017 Page 4 of 5

12 Florida Department of Economic Opportunity Financial Compliance Monitoring Report CareerSource Pinellas 1965 Comp., p. 339), as amended by Executive Order 11375, Amending Executive Order Relating to Equal Employment Opportunity, and implementing regulations at 41 CFR part 60, Office of Federal Contract Compliance Programs, Equal Employment Opportunity, Department of Labor. (G) Clean Air Act (42 U.S.C q.) and the Federal Water Pollution Control Act (33 U.S.C ), as amended Contracts and subgrants of amounts in excess of $150,000 must contain a provision that requires the non-federal award to agree to comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Act (42 U.S.C q) and the Federal Water Pollution Control Act as amended (33 U.S.C ). Violations must be reported to the Federal awarding agency and the Regional Office of the Environmental Protection Agency (EPA). (I) Byrd Anti-Lobbying Amendment (31 U.S.C. 1352) Contractors that apply or bid for an award exceeding $100,000 must file the required certification. Each tier certifies to the tier above that it will not and has not used Federal appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency, a member of Congress, officer or employee of Congress, or an employee of a member of Congress in connection with obtaining any Federal contract, grant or any other award covered by 31 U.S.C Each tier must also disclose any lobbying with non-federal funds that takes place in connection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the non-federal award. Recommendation(s): To ensure compliance with 2 CFR, Part 200, Appendix II, DEO recommends that CareerSource Pinellas review all active vendor contracts to ensure they comply with the criteria set forth in 2 CFR, Part 200, Appendix II. V. TECHNICAL ASSISTANCE There was no technical assistance necessary during the monitoring period, however, DEO is prepared to offer technical assistance upon request. 12 August 31, 2017 Page 5 of 5

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34 CareerSource Pinellas Financial Report Summary 9/30/2017 Description Workforce Innovation & Opportunity Act Award Begin Date Award End Date FY17-18 Award Current Year Expenditures Expenditure Rate Remaining Dollars WIOA Adult 16 7/1/16 6/30/18 64,866 64, % - WIOA Adult 17 7/1/17 6/30/19 1,559, , % 1,418,905 WIOA IS Youth 16 4/1/16 6/30/18 97,853 6, % 91,702 WIOA OS Youth 16 4/1/16 6/30/18 273, , % 15,165 WIOA IS Youth 17 4/1/17 6/30/19 114, % 114,940 WIOA OS Youth 17 4/1/17 6/30/19 1,034, % 1,034,463 WIOA Dislocated Worker 16 7/1/16 6/30/18 841, , % 225,373 WIOA Dislocated Worker 17 7/1/17 6/30/19 2,000, % 2,000,456 WIOA Performance Incentives 7/1/16 12/31/17 116, % 116,369 WIOA Performance Incentives 7/1/16 12/31/17 80, % 80,266 WIOA Community Based Sector Strategy Tranining Init 4/1/17 9/30/18 134,179 24, % 109,322 WIOA Supplemental 7/1/17 12/31/18 214, % 214,666 Total Workforce Innovation & Opportunity Act 6,532,464 1,110, % 5,421,627 Employment Services Wagner Peyser 16 7/1/16 9/30/17 5,050 5, % - Wagner Peyser 17 7/1/17 9/30/18 595, , % 444,844 Wagner Peyser Performance Incentives 7/1/16 12/31/17 14,259 13, % 1,195 Wagner Peyser Coop Outreach Prog 7/1/17 6/30/18 42, % 42,282 Disabled Veterans Outreach Program Jul-Sep 7/1/17 9/30/17 45,005 26, % 18,197 Disabled Veterans Outreach Program Oct-Jun 10/1/17 6/30/18 44, % 44,995 Local Veterans Employment Program Jul-Sep 7/1/17 9/30/17 16,978 10, % 6,609 Local Veterans Employment Program Oct-Jun 10/1/17 6/30/18 18, % 18,022 Supplemental Nutrition Assistance Program July-Sept 7/1/17 9/30/17 106, , % - Supplemental Nutrition Assistance Program Oct-Jun 10/1/17 6/30/18 343, % 343,840 SNAP ERS 2/1/17 9/30/17 30,700 12, % 18,605 Unemployment Compensation Jul-Sep 7/1/17 9/30/17 11,210 11, % - Unemployment Compensation Oct-June 10/1/17 6/30/18 48, % 48,790 TAA PY16 Training 10/1/16 9/30/17 60, % 60,092 TAA PY17 Training 10/1/17 6/30/18 135,000 39, % 95,752 TAA PY16 Case Management 10/1/16 9/30/17 7,101 3, % 3,218 TAA PY17 Case Management 10/1/17 6/30/18 27,000 1, % 25,613 TAA PY16 Administration 10/1/16 9/30/17 6,150 3, % 2,501 TAA PY17 Administration 10/1/17 6/30/18 18,000 2, % 15,499 Total Employer Services 1,575, , % 4,030,586 Welfare Transition Welfare Transition Program Jul-Sep 7/1/17 12/31/17 586, , % 16,460 Welfare Transition Program Oct- June 10/1/17 6/30/18 1,758, % 1,758,525 Welfare Transition Program NCP - July-Sept 7/1/17 12/31/17 354, , % 30,892 Welfare Transition Program NCP - Oct-Jun 10/1/17 6/30/18 1,062, % 1,062,000 Total Welfare Transition 3,761, , % 2,867,877 Direct Services Reemployment & Eligibility Assessments 17 1/1/17 12/31/17 224,258 35, % 188,955 Reemployment & Eligibility Assessments 18 1/1/18 12/31/18 180, % 180,230 Robotics/Mechatronics Earmark Grant 7/1/17 6/30/18 400,000 59, % 340,263 DOL- Youthbuild /17/16 2/16/20 636,887 98, % 538,559 DCF - Food for Families 9/1/17 12/31/17 450,000 51, % 398,711 Florida Makes 3/1/17 2/28/18 366,602 51, % 314,835 Americorp 8/1/17 7/31/18 193,614 5, % 188,351 Able Trust 7/1/17 6/30/18 109,012 17, % 91,479 JWB Youth Innovators /1/16 9/30/17 30,471 11, % 18,952 JWB Youth Innovators /1/17 9/30/18 36, % 36,724 Science Center 7/1/17 6/30/18 200,000 92, % 107,098 Total Direct Services 2,827, , % 2,404,158 Grand Total 14,696,937 $ 2,813,222 $ 19.14% 14,724,247 $ 34