OMB Circulars, Internal Controls and Head Start/Early Head Start Issues

February 15-17, 2011  |  Dallas, TX  |  888.876.4992

 Why Attend

Financial management and compliance are the two most important areas facing federally funded programs. It is important that agencies be in compliance with federal administrative requirements and cost principles. This requires an organization to be committed to understanding the regulations and the importance of being in compliance with them. Organizations out of compliance risk losing their grants, having grant funding reduced, or the potential for having to repay disallowed costs.

Howard Gesbeck and Janet Johnson will provide you with an in-depth training relating to financial management and administration, and practical ways to apply the most current information to your program operations. Wipfli’s nonprofit experts have been presenting the highest quality of training for more than 40 years. Participants declare Wipfli training “empowering”, “outstanding,” “meaningful,” “invaluable” and “relevant.” 

Note: If interested in attending the two days of OMB Circulars only, please call 888.876.4992.

Trainers

Howard S. Gesbeck, Jr., CPA, JD
Partner, Nonprofit and Government Practice
Wipfli LLP

Janet S. Johnson, CPA
Senior Manager, Nonprofit and Government Practice
Wipfli LLP

Training Seminar Outline

Day 1: Administrative Requirements
After an introduction and discussion of the laws and regulations, there will be a discussion of the administrative requirements (OMB Circular A-110, 45 CFR Part 74, and the Common Rule, 45 CFR Part 92). We’ll review all of the administrative requirements (how a program operates), and focus on these key areas:

• Standards for financial management systems and internal controls
• Procurement
• Property and equipment
• Program income
• Budget revisions

This includes applicable requirements from the HHS Grants Policy Statement Manual.

Day 1: Optional Evening Q&A

Here’s your opportunity to talk with Wipfli’s experts and get answers to your specific questions in a casual setting.

CPE credits for day one: 7.5 credits*

Day 2 Morning: Cost Principles

The cost principles cover the costs that a grant-funded program can charge to federal grant awards. General principles, allowable costs, unallowable costs, and costs that require prior approval will be discussed. We’ll also discuss all changes (A-122 for NPOs and A-87 for units of government). This session will also include a discussion of various allowable costs from the HHS grants Policy Statement manual.

Day 2 Afternoon: Cost Allocation

Costs incurred by an organization in connection with programs are eligible charges against grants and contracts. Whether these costs are incurred by the program itself, or another program that provides supportive services to the program, they are allowable if the costs are necessary for the efficient conduct of the grant or contract. This session will focus on direct and indirect cost allocation. We’ll discuss and clarify policies that apply to funds that are used in collaboration with other funding sources. Cost allocation plans should be simple and straightforward, and we’ll give you some suggestions for ways to accomplish this. We’ll also suggest ways to allocate your costs to help your agency run efficiently and effectively.

CPE credits for day two: 7.5 credits*

Day 3 Morning: Head Start/Early Head Start Eligibility

Now is the time to review the Head Start and Early Head Start income eligibility requirements - as you are starting next year's enrollment activities and designing next school year's staff training. We will discuss the two different definitions of family and when to use them, the different ways to determine a low-income family, the two programs that qualify as "public assistance," what is and is not income, the period of time to consider, and more! In addition, we will discuss the Office of Head Start Program Instructions and Policy Clarifications relating to income eligibility.

We will discuss the provisions in the Improving Head Start for School Readiness Act relating to income eligibility including:

• Homeless children
• Families with income between 100% and 130% of the poverty guidelines
• Military pay that can be included
• Enrollment reporting and more

And, of course, we will conclude with an opportunity for participants to ask questions.

Day 3 Morning: Internal Controls & Fraud Protection

Federally-funded programs are receiving more scrutiny than ever before – we expect to see even more emphasis on transparency and accountability. Therefore, designing and implementing effective internal controls is essential to your success. This session will present a framework for the design of a system internal controls and we will give you check points you can use to assess your own control system. In addition, we will discuss your auditors’ perspective on internal control, and we will also illustrate some common fraud schemes that you should be aware of. If you are an executive director, fiscal officer, or program director, join us for this session to discuss the internal controls your organization must have.

Day 3 Afternoon: Head Start/Early Head Start Governance

Organizations that operate Head Start programs have a very unique governance structure that shares decision-making between the Governing Board and Policy Council. The success of every Head Start program depends on these two groups properly working together. This is why we will share with you the current (since 1998) Head Start Governance and the many important new provisions in the Improving Head Start for School Readiness Act of 2007 (signed by the President on December 12, 2007) relating to Head Start Governance.
Head Start staff must communicate with, provide training to, and assist both the Governing Board and Policy Council. This unique structure has been a part of Head Start since 1970, and the current requirements have been in place since January 1, 1998. There are provisions in the Head Start Reauthorization that will make numerous changes to the current governance structure and to the responsibilities of both the Governing Board and Head Start Policy Council.

Join us to discuss the current Head Start governance, and the new provisions including the:

• Composition of a Governing Board and Policy Council
• Powers, functions, and roles for the Governing Board, Policy Council, and staff
• New requirements for reporting to the Governing Board and Policy Council
• Actions that Head Start grantees and delegate agencies should take to transition each agency to the requirements of the new law.

Day 3 Afternoon: Rapid Improvement – Using Flowcharts to Streamline Processes

One of the greatest challenges managers face is using organization resources wisely. Whether we are talking about money, staff time or any other resource, we must find the most efficient and effective ways to produce successful results. At the same time, we need effective internal controls. Process and system streamlining can play a significant role in maximizing resource usage as well as designing a system of controls. We will also discuss the use of flowcharts to analyze of all your systems and controls, from client intake to paying bills and producing reports. In addition, you will be introduced to simple data collection and analysis tools, and learn when to use them and how to apply these methods to your organization. Plan on attending this action-based, fun session to get ideas and applications you can use now.

CPE credits for day three:  6.5 credits*

• Register

Top

Daily Schedule

Top

Registration Fee

Register by January 28, 2011 for these Early Bird Rates:

• $745 per Person – 1 to 4 participants from the same organization
• $695 per person – 5 or more participants from the same organization

Register after January 28, 2011 and pay $795 per participant

Note: If interested in attending the two days of OMB Circulars only, please call 888.876.4992.

GFP Internet Service Subscribers automatically receive an additional $25 discount per person!

Registration fees include:

• Up to 21.5 hours of training in accordance with the standards of the National Registry of CPE Sponsors. CPE credits are granted based on a 50-minute hour
• Comprehensive training manual
• Refreshment breaks

Cancellation Policy:

Cancellations made after January 28, 2011 will be charged $100 per person cancellation fee. If you cancel, you may send a substitute from your organization or transfer your registration fee to a future seminar without penalty. Participants who register but neither attend or cancel are liable for their full registration fee. Call 888.876.4992 for questions about this policy.

Hotel Information

Crown Plaza Dallas Downtown
1015 Elm Street, Dallas, Texas 75202
P: 1.888.233.9527
Group Name: Wipfli
Cut-off: January 22, 2011 at 5:00 p.m. (EST)

Click here to make hotel reservations.

Top

*National Registry of CPE Sponsors: Wipfli LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Compliants regarding registered sponsors may be addressed to the national Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417or by visiting www.nasba.org.

Field of Study: Specialized Knowledge and Applications. Instructional Delivery: Group-Live. Course Level: Basic. Prerequisites: None. Advance Preparation: None. For more information regarding administrative policies, such as complaint, cancellation and refund policies, please contact our offices at 888.876.4992.

Register for this training