HomeMy WebLinkAboutBack-Up DocumentsCazimir, Ronald
From: Moy, Jennifer
Sent: Thursday, February 09, 2017 1:37 PM
To: Cazimir, Ronald
Subject: FW: Non -Reimbursable Expenditures
Attachments: Workforce 2015-2016 Non -Reimbursable Expenditures.docx
FYI
From: Blondet, Lillian
Sent: Thursday, October 20, 2016 1:31 PM
To: Antenor, Andy <AAntenor@miamigov.com>
Cc: Moy, Jennifer <jmoy@miamigov.com>; Rojas, Victoria <VRojas@miamigov.com>; Paschal, Erica
<EPaschal@miamigov.com>; Blanco, Jorge <JoBlanco@miamigov.com>; Rose, Christopher <crose@miamigov.com>;
Casamayor, Fernando <FCasamayor@miamigov.com>; Porro, William <WPorro@miamigov.com>
Subject: RE: Non -Reimbursable Expenditures
Attached please find non -reimbursable expenses for the Career Source South Florida (workforce) program. Let me know
if you need additional information.
From: Antenor, Andy
Sent: Tuesday, September 13, 2016 8:52 AM
To: PnG Liaisons <PnGLiaisons@miamigov.com>
Cc: Moy, Jennifer <jmoy@miamigov.com>; Rojas, Victoria <VRo as m'am i ov.com>; Paschal, Erica
<EPaschal@miamigov.com>; Blanco, Jorge <JoBlanco@miamigov.com>
Subject: Non -Reimbursable Expenditures
All departments must inform the Department of Finance on a monthly basis if they have incurred
non -reimbursable expenditures. Please forward this information for the month of August, by
Tuesday, September 20, 2016.
Non -reimbursable expenditures are those expenses that have been submitted to the grantor agency
and have subsequently been denied for reimbursement.
Should there be any non -reimbursable grant expenditures for those periods (or for any other
previous period not yet reported), the department of Finance needs to have the answers to the
following questions for each grant:
1) Are there any grant expenditures deemed non -reimbursable
2) How much is deemed non -reimbursable
3) Why was the amount deemed non -reimbursable (un-allowable expense, missed deadline to
claim, etc.)
i
4) How will the department cover the shortage (i.e., what other funds will be used - general fund
allocation, another project, etc.)
5) What actions have been taken by the department to avoid the project deficit (current deficit and
future deficits)
If you have any questions concerning this matter, please contact Andy Antenor @ 1362.
Andy Antenor
Financial Analyst I
City of Miami, Ft.
Department of Finance - PNG
aanfenor@miamigov.com
PH (305) 416-1362
FX (305) 416-1987
Tell us how we're doing. CLICK HERE to complete our Customer Satisfaction Survey
2
2015-2016 City of Miami Workforce Non -reimbursable expenditures
1) Are there any grant expenditures deemed non -reimbursable?
Yes
2) How much is deemed non -reimbursable?
$33,552.69
3) Why was the amount deemed non -reimbursable (un-allowable expense, missed deadline to
claim, etc.)?
• On 4/4/2016 CareerSource South "CSSF" (the grantor) requested various adjustments
and for the City of Miami to reapply payments from July — November 2015 that were
already posted for the performance revenue earned.
• On 06/01/2016 all adjustments and repostings were made as requested, but invoice
detailing adjustments was not sent to CSSF.
• On June 30, 2016, CSSF's program year-end closing.
• Cost reimbursement approval was requested on June 2, 2016 and response to this
request was received on July 7, 2016.
• On 8/23/2016 CSSF denied a reimbursement closeout invoice that we submitted to
them for the amount of $ 387,045.63. They disallowed $33,552.69 for going over
budget.
• In actuality the City did not go over budget but because CSSF did not recognize the
adjustments they had asked us to make in April, their books showed that we went over
budget.
o When the discrepancy was noted, the program year had already ended, CSSF
had posted their year-end expenses and refused to recognize their requested
adjustments and issue corresponding payment.
o We escalated the concern and request to both the Budget Director and the
Executive Director of CSSF, but it was denied as well. CSSF explained that they
had already dosed their books for the year.
4) How will the department cover the shortage (i.e., what other funds will be used — general
fund allocation, another project, etc.)
Shortage will be covered by the general fund.
5) What actions have been taken by the department to avoid the project deficit (current deficit
and future deficits)
Careful examination of all invoicing to CSSF will be completed and adhered to on a timely basis
as well as accounting changes requested by CSSF.A tracking mechanism has been created to
keep track of any and all invoices with receipt and send dates. This includes copies of emails
pertaining to each invoice.
Cazimir, Ronald
From: Bittan, Deborah
Sent: Tuesday, February 07, 2017 10:50 AM
To: Cazimir, Ronald
Subject: FW: South Florida Workforce Non -reimbursable expenses
Attachments: 2182 & 2184.xlsx; 2182 & 2184 redline.pdf; Award 1898 Non -Reimbursable
Expenditures.docx; Award 1952 Non -Reimbursable Expenditures.docx; Award 2223
Non -Reimbursable Expenditures.docx; Award 2114 Non -Reimbursable
Expenditures.docx
Hello,
Please see the attached requested information.
Thank you,
Deborah G. Bittan
Budget & Finarzcial Sup r rr' Advisor
305.4.l6.1591
Please visit our new svebsite:
www.miarnigov.com/grants
a proud partner of the American Job Center network
From: Bittan, Deborah
Sent: Wednesday, January 04, 2017 11:29 AM
To: Blanco, Jorge <JoBlanco@miamigov.com>
Cc: Porro, William <WPorro@miamigov.com>
Subject: FW: South Florida Workforce -Revenue Adjustment and Non -reimbursable expenses
Good Morning,
Please see the attached memos for the awards related to the South Florida Workforce Contract.
Thank you,
Deborah G. 3zttan
.Budget & Financial Support. Advisor
z
305.476J591
1.4
! .a0M. �3
?", 14
Please visit our new website:
www.miamigov.corn/grants
a proud partner of the American Job Center network
From: Bittan, Deborah
Sent: Tuesday, December 20, 2016 10:39 AM
To: Blondet, Lillian <LBlondet@miamigov.cam>
Cc: Porro, William <WPorro(miamigov.corn>
Subject: South Florida Workforce -Revenue Adjustment and Non -reimbursable expenses
Good Morning,
Please see the attached memos reviewed in this morning's meeting for the South Florida Workforce Program.
Thank you,
Deborah h G. Bittan
Braga c : Financial Support ,divisor
30 ,416.15J1
Please visit our new website:
www.miamigov.com/grants
a proud partner of the American Job Center network
From: Bittan, Deborah
Sent: Monday, December 19, 2016 10:36 AM
To: Blanco, Jorge <JoBlanco@n miamigov.com>
Cc: Garcia, Yadira <ygarcia2miarnjgov_com>; Moy, Jennifer <jmoy miamigov.com>
Subject: RE: South Florida Workforce -Revenue Adjustment
Good Morning,
Please see the attached and let me know if there is anything else ! can provide.
Thank you,
2
Deborah G. Bittan
Budget k-t, Financial Support Advisor
305.416.1591
t5� t }'
Please visit our new website:
www.iniarnigov.com/grants
a proud partner of the American Job Center network
From: Blanco, Jorge
Sent: Monday, December 19, 2016 9:06 AM
To: Bittan, Deborah <DBittan cf miamigov.com>
Cc: Garcia, Yadira <ygarcia@miamigov.com>; May, Jennifer <jmoy@miamigov.com>
Subject: South Florida Workforce -Revenue Adjustment
Hi Deborah,
Could you please provide the Excel file related to the South Florida Workforce -Revenue Adjustment memo dated
December 15, 2016.
This will facilitate the processing of the request.
Best Regards,
Jorge A. Blanco
Finance Manager - Funds Accounting and Grants Reimbursement
City of Miami Finance Department
Miami Riverside Center
444 SW 2"d Avenue, 6th Floor
Miami, FL 33130
eMaii: Joblanco@miamigov.com
Tel: 305.416i340
Fax: 305.400.5045
Tell ins how we're doing. CLICK HERE to complete our Customer Satisfaction Survey.
3
Award 2114 - City of Miami Workforce -2014-2015 Non -reimbursable expenditures
1) Are there any grant expenditures deemed non -reimbursable?
Yes
2) How much is deemed non -reimbursable?
$28,027.37
3) Why was the amount deemed non -reimbursable (un-allowable expense, missed deadline to claim, etc.)?
The contract was performance payment based on the number of monthly placements the Workforce Center did. Halfway
through the program year the contract changed from performance payment to cost reimbursement because the center
was not doing well with the placements. The amount is the difference between actual expenditures and performance
payment received for the months of July to November 2014.
4) How will the department cover the shortage (i.e., what other funds will be used — general fund allocation, another
project, etc.)
The general fund.
5) What actions have been taken by the department to avoid the project deficit (current deficit and future deficits)
Strategic planning sessions have started to increase the center's monthly revenues so that a breakeven between the
annual expenditures and revenues is achieved. The center staff has new monthly placement goals that will be
obtained by new partnerships with Dade Clean -Up, UM Health System, Jackson Memorial, The International Boat
Show, Ninja Warriors, Alpha One Staffing, and various other local businesses.
Award 2223 - City of Miami- Employ Miami -Dade program Non -reimbursable expenditures 2015-2016
1) Are there any grant expenditures deemed non -reimbursable?
ti°es
2) How much is deemed non -reimbursable?
$ 9,116.81
August
September
October
November
December
January
February
March
April
May
June
Final
Expense
2,216.02
8,229.26
8,605.93
8,232.91
11,298.05
12,025.92
15.170.43
15,326.43
13864.13
17,436.74
23,912.57
136,318.39
Reimbursed Difference
#62279 2,216.02
#62279 8.229.26
#62279 8:605.93
#62599 8.232.91 24.23
#62599 11.298.05 34.84
1#62599 12,025.92 36.98
wire 14,031.40 1,139.03
wire 14,704.01 622.42
wire 11.788.73 2.075.40
wire 13,75 3.98 3..682.76
wire 19,764.59 4.147.98
wire 2.646.83 -2646.83
127 297.63 9,116.81
Selena Matthews biweekly budgeted salary
Selena Matthews and Evalyn Guerra biweekly budgeted salary
Selena Matthews and Evalyn Guerra biweekly budgeted salary
Selena Matthews and Evalyn Guerra biweekly budgeted salary
Selena Matthews, Temetria Jackson and Evalyn Guerra biweekly budgeted salary
David Brown, Joao De Nacimiento, Temetria Jackson and Evalyn Guerra biweekly budgete
Program Specialist S2,936
Program Specialist $3,654
3) Why was the amount deemed non -reimbursable (un-allowable expense, missed deadline to claim, etc.)?
On 08/09/2016, Career Source South Florida said that the City of Miami had to revise the November 2015 —January
2016 invoices to disallow a total of $96.05 for the reimbursements already paid because the biweekly salary for
employees was higher than budgeted.
There was an audit on all salaries done and approved by Rick Beasley for all Workforce employees earlier in the year
however, the increase in salaries was disallowed as a reimbursable expense because a final 4th quarter modification
indicating the change in salaries was not submitted by May 30, 2016, The contract was held by CSSF for 11.5/12 months
of the program year and not executed until mid -May 2016.
Later that day on 08/09/2016, CSSF said that we had to revise all invoices, paid and unpaid from November 2015 to
May 2016 for disallowed costs. A total of $2,526.81 of salaries were disallowed due to biweekly salaries being higher
than budgeted.
Another significant part of the non -reimbursable expense ($6,590) was due to a promotion of an employee in the center
that was not budgeted for. In May 2016, a Customer Service Specialist was promoted to Program Specialist I and was
moved into an Employ Miami Dade position that was not budgeted for past March 2016. Expenditures for this
employee were disallowed for the months of May and June.
4) How will the department cover the shortage (i.e., what other funds will be used — general fund allocation, another
project, etc.)
Shortage will be covered by the general fund.
5) What actions have been taken by the department to avoid the project deficit (current deficit and future deficits)
Human Resource and Budgeting functions are now being done within Grants Administration so that there is no
miscommunication and additional administrative mistakes of assigning personnel to positions that are not
budgeted.
Award 1898 - City of Miami- Workforce 2012- 2013 Non -reimbursable expenditures
1) Are there any grant expenditures deemed non -reimbursable?
yes
2) How much is deemed non -reimbursable?
$212.86
3) Why was the amount deemed non -reimbursable (un-allowable expense, missed deadline to claim, etc.)?
The amount of $212. 86 not reimbursed in award 1898 is for postage for August 2013. On October 3, 2013 a red -line
memo was sent to journal entry the postage expense from the months of July 2013 ($215.75) and August 2013
($212.86) from award 1898 to award 1951. Account detail does not show that the journal entry was ever done.
4) How will the department cover the shortage (i.e., what other funds will be used — general fund allocation, another
project, etc.)
General Fund
5) What actions have been taken by the department to avoid the project deficit (current deficit and future deficits).
Account reconciliation by line item is now done.
Backup
Account Detail Award 1898
Trans Id Project '_T. Task
1099770 37-371001P CFDA 93.558
1119879 37-371001P CFDA 93.553
1135375 37-371001P CFDA 93.558
1161558 37-371061P CFDA 93.553
119571E 37-371001P CFDA 93.558
Account Detail Award 1951
Trans Id Y Project
1216823 37-371001P-13
1246083 37-371001P-13
1263480 37-371001P-13
1293241 37-371001P-13
1307222 37-371001P-13
1339084 37-371001P-13
1363360 37-371001P-13
1381030 37-371001P-13
1403627 37-371001P-13
1424993 37-371001P-13
Award Expnd Type T
1898 Postage
1898 Postage
1898 Postage
1898 Postage
189E Postage
Task
CFDA 17.273-DW
CFDA 17.273-DW
CFDA 17.278-DW
CFDA 17.278-DW
CFDA 17.273-DW
CFDA 17.273-DW
CFDA 17.273-DW
CFDA 17.273-DW
CFDA 17.273-DW
CFDA 17.273-DW
A.,/
em Date
27-Apr-13
25-May-13
29-Jun-13
27-Jul-13
31-Aug-13
Project Burdened Cos: Comment
201.73 YG050313 To post April 2013 Postage
193.75 YG060413 To post May 2013 Postage
257.76 YG070213 To post June 2013 Postage
215.75 YG080213 To post City of MiamiJuly Postage
212.86 YG091213 To post City August postage expense
rd Expnd Type 1 Item Date
1951 Postage 23-Sep-13
1951 Postage 26-Oct-13
1951 Postage
1951 Postage
1951 Postage
1951 Postage
1951 Postage
1951 Postage
1951 Postage
1951 Postage
30-Nov-13
4-Jan-14
25-Jan-14
1-Mar-14
5-Apr-14
26-Apr-14
31-May-14
28-Jun-14
Proj Fs nc 8; Y Comment
205.83 YG100213 To post September 2013 Postage
103.49 YG1115013 To post Citywide October 2013 Postage
126.99 AR12032013-Citiwide Postage Expenses Nov-2013
140 YG010914To post citywide December Postage
137.69 YG020314 To post January 2014 Postage
141.3 YG030714To post February 2014 City of Miami Postage
154.96 YG040314To post March 2014 postage
242.06 YG050214 To post City of Miami April 2014 Postage
217.12 YG060314 To post City wide May 2014 Postage
133.69 YG070114 To post City Wide June Postage