Submission of the Federal Financial Report, Carryover Request & Reporting of Rebates Ryan White HIV/AIDS Program Part B Technical Assistance Webinar June 24, 2015 HIV/AIDS Bureau Division 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 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. Barney Supervisory Grants Management Specialist HIV/AIDS and Rural Health Branch Division of Grants Management Operations Office 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

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.

Annual FFR in EHBs 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 Submission Schedule BUDGET YEAR END DATE +90 DAYS TO LIQUIDATE OBLIGATIONS ANNUAL REPORT DUE Jan. 30, Apr. 30, July 30, or Oct. 30 (Same as PMS Reporting Dates) August 31 November 30 January 30 September 30 December 30 October 31 February 28/29 April 30 December 31 March 30 January 31 May 30 July 30 March 31 June 30 May 31 August 30 October 30 July 31

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

This line cannot be used on the annual FFR Transaction Section 10d. – Populated from EHBs- this is the total authorized amount and includes any carryover funds This line cannot be used on the annual FFR

Transaction Section 10g. & 10h. – EHBs will calculate value Cost sharing/matching requires completion of 10j. (ADAP Supplemental/State Match)

FFR – Program Income

Enter rebate and requested UOB reduction amounts, if any, here. 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 Enter any clarifying remarks here.

Select Attach to upload a document Supporting Documents Select Attach to upload a document

Carryover Request Requirements for Ryan White Part B grantees Brad K Barney Supervisory Grants Management Specialist HIV/AIDS and Rural Health Branch Division of Grants Management Operations Office 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 Carryover Key Points 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

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 Line item budget with details regarding UOB sources and proposed use Narrative justification of the proposed use of funds in current budget period Corresponding narrative description of activities not completed and/or reason for existence of unobligated funds

Most Common Reasons Carryover Requests are Delayed: Carryovers 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

Common Reasons Carryover Request are Disapproved or Reduced: 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

Contacts 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)

Technical Assistance 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

Presenter Yemisi Odusanya Senior Program Advisor Division of State HIV/AIDS Programs

Final Federal Financial Report Final FFRs due dates are provided in the NOA - July 30, 2015 Reminders: Grantee must expend 95% of formula State Match & ADAP Supplemental Match Drug Rebates Unobligated Balance Carryover Request Supporting documentation Rebates reported under “Comments” Slide is just to reiterate what Brad presented on and highlight some reminders: 1. On time submission – Dates are provided in the NOA, July 30th, 2015/ 12 days after the end date. Illustrated on slide 14 2. Grantees must expend 95% of the formula award (Base & ADAP) or you may incur a penalty. 3. State Match and ADAP Supplemental Match must be included in the FFR accurately 4. Drug Rebates must be included in the appropriate section and in the comment section 5. Accurate Unobligated must be provided in the FFR 6. Carry over request Expectation of the FFR

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. Budget Planning Tracking – Quarterly Reviews Use spreadsheet/year to date variance reports Reallocation of funding

Unobligated Balances Requirement 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

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 $3,000,000 $2,000,000 40% ADAP Supplemental $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 Total is required in the recipient share section of the FFR. The breakdown between state match and ADAP supplemental match must be listed in the comment section of the FFR.

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. MAI carryover funds can only be used towards MAI activities.

Programmatic Requirements Timeline of Submissions 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 If a grantee does not submit an estimated carry over request they cannot request a carryover request. They can even submit an estimate of $0. This requirement does not apply for MAI.

Carryover Request Requirements UOB Estimate Submitted FFR & PMS are reconciled Approved FFR Carryover request and supporting documentation is complete Grantees are required to submit a UOB estimate even if it is zero $.

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 Refer to the FY 2012 Carryover letter dated July 31, 2012. Source-Admin, direct services (including specific core medical and support services), ADAP, consortia, clinical quality management, planning and evaluation Justification such as grantee/provider staff vacancies, contracting or provider start-up delays, clients assessing services, availability of other funding sources The carryover request must: Reflect an adequate plan, provide a quantified budget/justification for use of funds, be consistent with the grantee’s current priorities, provide a clear explanation of UOB Sources, document the grantee’s capacity to spend the funds Proposed use-Priority to should be given to providing services; grantees are not allowed to use carryover funds for administration. The proposal should identify the (1) planned service/activity, (2) budgeted amount, (3) # of clients to be served, (4) # of services units (5) Is this a New, Expanded or Continuing Service? Are Any a One-Time Planned Expense?

Tracking and Reporting of Rebates Glenn Clark ADAP 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 ADAP Rebates Policy; #13 of the FAQs

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 Clark ADAP Advisor, DSHAP Phone: (301) 443-3692 E-mail:GLClark@hrsa.gov

Question and Answer Session

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