Introduction:
These guidelines are to familiarize MTP contract awardees with the reimbursement process for MTP contracts. As prescribed in the Appendix C payment schedule of the contract, reimbursement will be made quarterly upon receipt of a Standard Voucher (AC-92) and expenditure report forms (to be described in detail later in these guidelines). Standard Vouchers and accompanying expenditure reports can be submitted anytime after the end of the quarterly period for which reimbursement is requested. They should be submitted no later than 30 days after a quarterly period has ended. Please be aware that the first quarter will contain 4 months (6/1/07 – 9/30/07) and the final quarter will contain 2 months (8/1/08 – 9/30/08). Submissions for the final quarter of the contract period must be sent in no later than 90 days after the end of the contract period or risk non-payment.
I. The New York State Standard Voucher Form (AC-92)
Completion of the New York State Standard Voucher (AC-92) is required of all programs to obtain reimbursement for contract services.
- Box 1: “Originating Agency” is NYS Education Department. The “Orig. Agency Code” is 11000.
- Box 2: “P-Contract” needs your MTP contract number. This number is the letter “C” followed by a six-digit number. Your number will be between 008857 and 008916. Your contract number is on the signature page of the contract.
- Box 3: “Payee ID” is your school’s Municipal ID as listed on your contract or your Federal Tax ID if you are a for-profit school without a Municipal ID.
- Box 4: “Payee Name”, “Address” “City”, “State” and “Zip Code” is
to have the project’s legal information.
- Note: The name and address lines only allow for up to 30 spaces. Use additional lines for longer entries. This address is where the check will be sent.
- Box 5: “Ref/Inv. No.” is for your use, to assist in tracking. It can hold up to 20 characters and whenever is entered will appear on the check stub along with school/organization’s name, address and check amount. If left blank, SED will fill in this box with the contract number and the quarter the Standard Voucher covers.
- Box 6: “Purchase Order/Date” column
remains blank. “Description
of Services” is to say “2007-2008 Model Transition
Project” followed by the quarter number and the dates the
reported quarter covers. For example, the first quarter the “Description
of Services” would read “2007-2008 Model Transition Project,
1st quarter 6/1/2007 – 9/30/2007”.
- The “Quantity”, “Unit” and “Price” columns remain blank.
- Transfer from the Summary Quarterly Contract Expenditure
Report the dollar amount from the “Net Operating Expenses” to
the “Amount” column and carry it down to
the “Total” and “Net” boxes.
- Note: This may not be the amount reimbursed. It is the maximum possible reimbursement. Reimbursement for a particular quarter is subject to quarterly maximums as provided for in Appendix C of the contract.
- Box 7: “Payee Certification” To be signed by someone
with the authority to make the certification in ink.
- NOTE: Signature stamps may not be used.
- NOTE: SED cannot accept faxed or photocopied submissions of the Standard Voucher
Allow 4-6 weeks for processing
II. Quarterly Expenditure Reporting
There are two expenditure report forms for MTP projects. The first form is the summary expenditure report that is for use by all MTP projects. The second is a detail expenditure report for use by those MTP awardees that have multiple projects that were submitted on separate budgets. All forms and examples of completed forms will be made available on the VESID website.
SUMMARY QUARTERLY CONTRACT EXPENDITURE REPORT
This report is to be completed and submitted with
the Standard Voucher for each period it covers by all contracted programs.
Complete the form in its entirety or it will be returned to you. When
completing the form please use the legal name of the organization as written
in the contract.
- For the first contract cycle, the first quarter will actually cover four
months (6/1/07 – 9/30/07). We need for you to place a checkmark in
the appropriate box for whether your school or organization uses the cash
or accrual method of accounting.
Column 1: APPROVED BUDGET
The entire column is to be completed using actual figures from your contract, Appendix B budget.
Column 2: CONTRACT EXPENSES THIS QUARTER
This is to be completed with actual expenses incurred during the reported quarter that is approved under your contract. - “General Operating ” cost include expenditures such as telephone, rent & program supplies line.
- Report any allocable indirect cost on the “Indirect Cost” line.
- Expenditures for equipment (generally over $ 5,000) are to be recorded on the “Equipment” line.
- “Purchased Services” are expenses for subcontracted services and services from MTP community partners
- Add up all the expenditure line items and place the result in the “Total Gross Expenses” line.
- The “Less Revenue” is only to be used if there are funds received from a source other than the MTP contract used to offset reported expenditures.
- The “Net Operating Expenses” is used to report the “Total Gross Expenses” less any “Revenue” reported.
- “Number of Students Served” reflects those actually served under the contract during the period. It is to be an exclusive count. If another program is counting the student(s), you may not.
- To complete the “Cost per Student”, divide the “Net
Operating Expenses” line by “Number of Students Served”
Column 3: CUMULATIVE CONTRACT EXPENSES
Enter the year to date reported amounts for each line item. For the first quarter, the amounts would be the same as the amounts in “Contract Expenses this Quarter”. For subsequent quarters, this column includes the reported expenditures in “Contract Expenses this Quarter” plus all previous quarters reported expenditures.
There may not be any expenditure line item that the “Cumulative Contract Expenses” exceeds the “Approved Budget” without having submitted a Budget Modification form and having received approval for that modification. (See Budget Modification section for more detail).
STATEMENT OF CERTIFICATION
All submitted Summary
Quarterly Contract Expenditure Reports must
be signed and dated by an individual with authorization to sign.
NOTE: SED cannot accept faxed or photocopied submissions
of the Summary Quarterly Contract Expenditure Reports.
QUARTERLY CONTRACT EXPENDITURE REPORT- PROJECT SUPPLEMENTAL SCHEDULE
This report is to be completed and submitted with the Standard Voucher
for each period it covers by only those contracted
programs with multiple awards under one
contract.
This means multiple projects with their own individual
budgets with the contract award winner acting as fiscal agent for the individual
contracts. An example would be a BOCES awarded an MTP contract performing services
for the MTP contract but also serving as fiscal agent for schools in its region
that had submitted an individual budget for their part of the larger project.
For these contracts, expenditures must be reported individually by school on
the Detail MTP Expenditure Report as well as collectively on Summary Expenditure
Report. The Detail report is similar to the Summary report except that there
is room to report expenditures of up to five different individual programs.
Follow the directions listed earlier for single budget MTP projects except
report expenditures for each individual project under the contract. List each
school reported in the boxes titled “Project
Name ___” (The underline represents the numbers 1,2,3,4 or 5). Then list
the budget, expenditures and cumulative contract expenditures as well as the
cost per student data of each individual project under their respective “Project
Name” box. Then transfer the cumulative totals for all projects in the
Summary Expenditure Report. Please note that if you fill in the Detail Expenditure
Report electronically on the form provided on the web, the totals will be automatically
transferred to the Summary Detail Report. As with single budget MTP projects,
be sure the certification is signed or otherwise we will not be able to process
payments until we receive a signed report.
III. Personnel and Fringe Report:
This report is to be sent in along with the Quarterly Contract Expenditure Report. It is a detailed listing of personnel assigned to the project and the associated salary expense assigned to each person working on the project
- Enter your school name in the “Vendor” box.
- Enter the contract number in the “Contract Number” box.
- Enter the dates for the contract period you are reporting on in the “Contract Period” box. The first contract period for MTP is the 1.5 year period June 1, 2007- November 30, 2008.The second is December 1, 2008 – November 30, 2009 and the last is December 1, 2009 – November 30, 2010.
- Enter the dates for the quarter you reporting in “Reporting Period” box.
- List all the personnel assigned to the project, entering the title of the individual in the “Title” box, the name of the person holding the position in the “Name” box, the individual’s annual salary in the “Annual Salary” box and the amount of salary that you are reporting expended for the quarter in the “Salary Allocated to Program” box.
- Enter the total of all “Salary Allocated to Program” in its total box. This should equal the quarterly amount of the “Salary” line of your Quarterly Expenditure Report.
- Enter the total of expenditures for fringe benefits in the total box for
the column “Fringe Benefits”. This does not have to be allocated
out per person as the salary does. The amount in this box should equal
the amount entered on the quarterly expenditure on the “Fringe” line
of your Quarterly Expenditure Report.
IV. Budget Modification/Contract Amendment:
A Budget Modification or a Contract Amendment is required when any change is to be made to line items (salaries, fringe, etc.)If approved, it allows the contracted entity to reallocate funds from a line item that is underspent to a line item that requires more funds.
The Budget Modification form may be not be used to increase the total budget.
BUDGET MODIFICATION REQUEST FORM(for use when changing line items less than 10% of original line item value or $ 1,000, whichever is greater):
- “LEAD CONTRACTOR” box need to contain the legal name of school/agency that holds the MTP contract with SED.
- Fill in the school/agency name whose budget is to be modified in the box titled “PROJECT SCHOOL TO BE MODIFIED”. For single budget MTP projects, this would be the same as the “Lead Contractor”. For multiple budget MTP projects, it can be any of the projects the lead contractor is fiscal agent for under the contract.
- The “CONTRACT NUMBER” is to contain the actual contract number for the project.
- The “BUDGET PERIOD” is the contract period you are modifying. The first contract period for MTP is the 1.5 year period June 1, 2007- November 30, 2008.The second is December 1, 2008 – November 30, 2009 and the last is December 1, 2009 – November 30, 2010.
- List the current budget amounts per the contract in the column labeled “CURRENT BUDGET AMOUNTS” to show what is currently the amount under the contract. The “REQUESTED MODIFICATION” is to show the amount of requested change. Show a ny decreases in a line item with a “-“sign or using parenthesis ($ xxx.xx).
- List the modified budget amounts in the column “REQUESTED BUDGET AMOUNTS”.
The Budget Modification Request Form must be signed and dated by an individual with authorization to sign prior to submission.
Contract Amendment Process (for budget changes over 10% of original line item or $ 1,000, whichever is greater):
If it is necessary to change a line item greater than 10% of its original value or $ 1,000, whichever is greater, a contract amendment is required. These requests require program approval before beginning the process. If approved by the Program Manager, a new contract Appendix B budget will need to be completed. This process follows much of the same process as the approval of the original contract including approval by the Office of the State Comptroller. The process can take about 8 weeks, therefore, making budget changes requiring an amendment may hold up contract payments until a contract amendment is approved. Please work to incorporate all changes you need so to avoid doing multiple amendments.
Send Reimbursement Materials To:
Combine the Standard Voucher and applicable quarterly expenditure reporting and mail to the following address:
MTP Payments
VESID Contracts and Grants Unit
99 Washington Avenue, Room 1609
Albany, NY 12234
NOTE: SED cannot accept faxed or photocopied submissions of the Summary Quarterly Contract Expenditure Reports.