Cooperative Agreement
Training
STATE – FEDERAL
PERSPECTIVES
COMMUNICATION
COORDINATION
COOPERATION
References
NGR 5-1
NGR = NATIONAL GUARD REGULATION
MASTER COOPERATIVE AGREEMENT
(MCA)
MASTER COOPERATIVE
AGREEMENT
MCA
Army / Air
Challenge / Star Base
Appendix
Appendix
Army
Facilities Programs
Air
FOMA
Army Environmental
Programs RM
Air Environmental
Programs Mgmt
Army
Security CA
Air Security CA
Army ESS IO&M
Air Fire Program
Activities
Army
C4IM Service 15
Army Sustainable
Range Programs
Army Anti-Terrorism
Coordinator Learning
Army Distributed
Learning Program
Construction
Operations
Staff Training
APPENDIX COMPONENTS
• Administration: Provides guidance for any
administrative requirements required by the
Appendix
• State Military Department (SMD) Operating
Budget: Provides guidance to the Federal
Program Managers/Resource Advisors on how to
receive funding for the program.
APPENDIX COMPONENTS
(CONT)
• Authorized Charges: Provides guidance as to the
authorized charges allowed under the appendix
• UnAuthorized Charges: Provides guidance as to
those items that are not allowed to be purchased
under the appendix
STATUTORY
AUTHORITY
AUTHORITY
NGB’s specific Statutory Authority to enter into
Cooperative Agreements begins with the
United States Constitution.
AUTHORITY
U.S.CONSTITUTION, ARTICLE I, SECTION 8, CLAUSE 16:
“TO PROVIDE FOR THE ORGANIZING, ARMING, AND
DISCIPLINING THE MILITIA, AND FOR GOVERNING SUCH
PART OF THEM AS MAY BE EMPLOYED IN THE SERVICE
OF THE UNITED STATES, RESERVING TO THE STATES
RESPECTIVELY, THE APPOINTMENT OF OFFICERS, AND
THE AUTHORITY OF TRAINING THE MILITIA ACCORDING
TO DISCIPLINES PRESCRIBED BY CONGRESS.”
NOTE: CONGRESS HAS DELEGATED THIS AUTHORITY TO
THE ARMED SERVICES.
THE CONCEPT OF THE
NATIONAL GUARD COOPERATIVE
AGREEMENT PROGRAM
“STATE PAYS”
“FEDERAL REIMBURSES”
COOPERATIVE AGREEMENTS
ARE
BIG BUSINESS
$22,516,479.00
$22,516,479.00
MDNG FY10 MCA Funding
Army Appendices
$5,581,879.00
ChalleNGe Program
$1,700,000.00
Military Construction Cooperative Agreement
$9,088,000.00
Special Master Cooperative Agreement
$1,641, 000.00
Air Appendices
$4,505,600.00
$22,516,479.00
Organization Players
Relationships
•
•
•
•
•
•
•
•
•
FEDERAL
National Guard Bureau
USPFO
Financial Mgr (Comp)
Grants Officer Rep (GOR)
Program Mgr/Resource Advisors
Facilities Management Off
(FMO)
Judge Advocates Gen
Director of Info Mgt
(DOIM)
Asst USPFOs (Property/Finance)
STATE
Governors Office
TAG
Resource Mgr
Agreement Coord
Program Mgr
Dir of Installations
Attorney Gen
Dir of Info Tech
ASSISTANT USPFOs
• Appointed in writing by the USPFO
• The USPFO may place conditions upon the
appointment, i.e., training
• Army National Guard
– Real Property (Facility Management Officer)
• Air National Guard
– Fiscal (Base/Wing Comptroller)
– Property (Base/Wing Readiness Management
Officer)
– Real Property (Base Civil Engineer)
ASSISTANT USPFOs
• Appointed IAW NGR 130-6, Chapter 2, para 2-3,
in writing with the TAG/Commander’s
concurrence
• Responsible technically and militarily to their
Commander or TAG (Title 32)
• There is a FIDUCIARY LINK between the
USPFO and Assistant USPFOs for statutory and
regulatory management of their programs
COOPERATIVE AGREEMENT
PROGRAM MANAGERS
(ARNG)
• Appointed in writing by the USPFO
• Must be Federal employee
• Obligates Federal funds IAW Federal laws, regulations
and directives
• Coordinates with State finance personnel
• State link to NGB-OPR-PMs
• Provides financial reports
• Prepares input to annual Federal budget
• They also have a FIDUCIARY LINK to the USPFO
AIR NATIONAL GUARD
RESOURCE ADVISORS
(ANG)
• Appointed by the respective Group/Squadron
Commander at the WING
• Place orders against the program funds
• Responsible for the proper expenditure of funds
within laws and regulations
• Coordinates with NGB OPMs, GOR, SMD
Resource Manager and Wing Financial Manager
• They do not obligate funds – No FIDUCIARY
LINK to the USPFO
FISCAL LAW CONCERNS
(Three Elements)
(Purpose, Time, Amount)
The basis analysis applicable to obligating Federal
funds is applicable to Cooperative Agreements
FUNDING
APPROVAL
FISCAL YEAR
Funding
• Master Cooperative Agreement > < 5yr Life
• Initial Funding Arrives With Document
• Each Appendix Has Own Funding
• Needs To Be Approved/Signed By:
JAG
States Attorneys General Office
TAG
USPFO
Copies Forwarded To NGB
Following Years
•
Federal Program Managers Submit Funding
Requirements to NGB (USPFO Coord)
•
Upon Approval – An Agreement Modification
Is Prepared (GOR)
•
Forwarded to SMD and Federal Program
Managers
Letter to Request MOD
Signed MOD
Formal Subdivision of Appropriated Funds
Congress
Office of Management and Budget
Office of Secretary of Defense
Chief, National Guard Bureau
Army Guard
Comptroller
Air Guard
Comptroller
USPFO
Program Manager
Asst USPFO, Fiscal
Obligations of Cooperative Agreements
Program Manager/Air Comptroller
Submits request to setup initial or modify CA
GOR
Reviews request/Prepares CA or modification
USPFO and TAG Signature
GOR makes distribution
Federal PM/RA sets up
informal ledger, Army PM
enters reservation in
AFCOS
Federal Accounting ensures
obligation is posted in
accounting system
SMD Resource Mgr
sets up data in State
Accounting System
Accounting and Tracking of Funds
•
SMD Should Have Knowledge Of Funds
During The Year.
•
Federal Program Manager Must Have
Knowledge Of Status Of Funds.
•
GOR Should Be Maintaining Complete File
On All Appendices.
Process
Agreements Are Based On Reimbursement To The SMD
For Expenses Incurred In Maintaining the Guard
• Methods Of Reimbursement:
 Advance Payment - Known Amount Forwarded To SMD
On A Designated Schedule
 Reimbursement - Monthly Request For Reimbursement
For Expenses Which Occurred During The Month
STEPS FOR REIMBURSEMENT
•
•
•
Step 1: SMD funds expended
Step 2: SMD submits for reimbursement
Step 3: Federal Program Manager/Resource Advisor
must:
–
–
•
Verify documentation for accuracy
Certify charges are valid and are authorized for payment
Step 4: Forward to ARNG (Pay/Exam)/ANG-FM for
State Reimbursement
Process
• Identify Expense As Non-Reimbursable Or
Reimbursable (From Appendix Or NGR 5-1
Chapters)
• Determine Percentage Of Reimbursement
(Appendix,NGR 5-1 Chapters, FISP (Army
O&M), Air Facilities 7115 Report
• Prepare Request For Reimbursement (SF 270) Must Be Signed By Federal Program Manager
• Forward To USPFO / Or Air Comptroller By
AMSCO / Or EEIC
• Copy Forwarded To GOR
SF 270
FISP : Facilities Inventory And Support
Plan
Air Facilities 7115 Report
AMSCO : Army Management Structure
Code
EEIC : Element Of Expense Code
Reimbursement Flowchart
Federal PM/RA request supplies, etc.
Federal PM/RA reviews request and
certifies
Forward request to Federal
comptroller
Federal comptroller ensures funds
are obligated to cover reimbursement
Reimbursement processed through
CAPS as EFT Payment
State Military Department
Contracts with Vendor
Pays Vendor
Prepares request for
Reimbursement and submits to
Federal PM/RA
DFAS processes EFT payment to
State Military Department
RISK ASSESSMENT
•
•
Conducted by the Program Manager
Assistance may be available from:
–
–
–
•
•
Internal Control Program Administrator
Internal Review
Supervisors, past Program Manager
Must identify vulnerabilities to determine the
extent of controls
The risk assessment is not static – it needs
continual review
DEFINITION OF INTERNAL CONTROLS
SAME AS MANAGEMENT CONTROLS
Internal controls are the process that helps ensure
mission objectives are met:
• Helps ensure accountability
• Does not guarantee success or ensure against waste, fraud
or mismanagement, but helps mitigate RISK
• Three objectives of internal controls:
– Effective and efficient operations
– Reliable financial reporting
– Compliance with applicable laws and regulations
FUNDING
APPROVAL
FISCAL YEAR
MANAGEMENT CONTROLS
• Determine which programs within your state may generate
Program Income.
• Validate whether the programs are generating Program
Income
• Is the Income being submitted to the State Resource
Manager?
• Has the State Resource Manager used the Income to
support the appropriate program that generated the
Income?
• Has the GOR modified the appropriate Cooperative
Agreement and reported the Income in DAADS?
MANAGEMENT CONTROLS
• Is In-Kind Assistance (IKA) approved by the
USPFO as an exception?
• Has the CA been modified converting cash
contribution to IKA with no change in total value?
Validate that any State share is applied on future
reimbursement.
MANAGEMENT CONTROLS
• Has advance been collected in a timely manner?
• Do requests for reimbursement meet the cost
reimbursement rules of allowable, allocable,
reasonable and availability of funds?
• Has the Federal Program Manager or Assistant
USPFO’s certified requests for reimbursement
prior to submitting to the Finance Office for
payment?
APPENDICIES
Operations & Maintenance
Army - % varies w/FISP
Air – 100% (Real Property)
75%
Environmental
Army – 100%
Air – 75%
Security Guard
Army - 100%
Air – 100%
Firefighters
100%
Army Electronic Security
100%
Telecommunications &
Distance Learning
100%
AntiTerrorism Program
Management
100%
Challenge Program
Operations – 75% (Appendix 1)
Staff Training – 100% (Appendix 3)
Close-out
THE USPFO IS REQUIRED TO CLOSE OUT
THE AGREEMENTS NLT 90 DAYS AFTER
THE END OF THE FEDERAL FISCAL YEAR
CLOSE OUT DEFINED
When the SMD has submitted their FINAL request
for reimbursement, the Cooperative Agreement/
Appendices are considered closed
REQUIREMENTS FOR CLOSURE
• All items have been received and nothing is on
backorder
• All services have been performed
• All construction contracts are completed and
final payment to contractor has been made
• Federal Program Managers must have all requests for
services, supplies, etc. to the SMD Resource Manager
by established cutoff
• NLT 30 Sep SMD Resource Manager awards contracts
End of Federal Fiscal Year
• Need To Closeout Each Appendix
(Use Agreement Modification)
• If Appendixes Need To Remain Open
After 30 Dec / Or 90 Days After Termination
Of Appendix – A Request For Extension is
Forwarded to USPFO.
EQUIPMENT PURCHASED BY THE
SMD
• Purchased by the SMD under a CA
• Title vested with the SMD
• SMD uses and manages equipment in accordance
with state laws and procedures
• Equipment used in the program in which acquired
EQUIPMENT PURCHASED THROUGH
FEDERAL PROCUREMENT SYSTEM
• Equipment purchased by the USPFO or Assistant
USPFOs utilizing IKA
• Used by the SMD under a CA
• Considered Government Furnished Equipment
(GFE)
• Remains the property of the Federal government
EQUIPMENT ACCOUNTABILITY
• Government Furnished Equipment is accounted
for on Federal property books
• The SMD must maintain property records on
SMD acquired equipment
• The SMD inventories equipment at least once
every two years
• The SMD must certify property accountability
to the USPFO