DHS Human Service Providers Fiscal Manual
DHS Human ServiceProvidersFiscal ManualJanuary 2021
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021TABLE OF CONTENTSI. INTRODUCTION .4BUDGET PROCEDURES .5II.1.Annual Budget Contract Review .51.1 Submitting Annual Contract Budget Reviews in Accelerator .62. Contract Budget Modifications . 39Justifications and Required Attachments . 40Timetable for Submissions . 40Submitting a Contract Budget Modification in the HHS Accelerator System . 413. New Needs . 484. Start-Up Funds. 53III.PAYMENT PROCEDURES. 551. Introduction . 552. Advances . 553. Monthly Invoices . 583.1 Rate-Based Contracts (Adult Families and Families with Children providers) . 593.2 Construction Expenses . 604. Provider Certification of Invoices . 615. Adjusted Payments . 616. Submitting and Adjusting Invoices in Accelerator . 626.1 Revising an Invoice . 757. Annual Close-Out/Final Payment . 807.1. All Human Service Contracts . 808. Audits . 819. Administrative Overhead. 8210. Start-up Funds . 8210.1. Families with Children and Adult Family Shelters . 82IV. LIMITATIONS OF USE OF FUNDS . 83Page 2
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021Appendix I: List of Approved DHS Titles . 85Appendix II: Introduction to the Document Vault . 86Appendix III: Standard HHS Invoice Review Policy . 87Appendix IV: HHS Cost Policies and Procedures Manual . 88Attachment 1: Fringe Worksheet . 89Attachment 2: Debt Service/Start Up-Amortization Worksheet . 90Attachment 3: Allocation Methodology Worksheet . 91Attachment 4: Justification Worksheet . 92Attachment 5: Indirect Cost Overhead Worksheet . 93Attachment 6: Contracted Medical Worksheet . 94Attachment 7: Audit Fee Methodology Worksheet . 95Attachment 8: NYS Insurance Attestation Form . 96Attachment 9: Insurance Addendum Worksheet . 97Attachment 10: Depreciation . 98Attachment 11: Security Equipment Inventory. 99Attachment 12: Standard Subcontract Agreement Template . 100Attachment 13: Employee Allocation Worksheet . 104Page 3
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualI.Revised 1/2021INTRODUCTIONThe mission of the Department of Homeless Services (DHS), under the direction of the Department ofSocial Services (DSS), is to overcome homelessness in New York City. DHS prevents homelessnesswherever possible and provides short-term emergency shelter and re-housing support whenever needed.These goals are best achieved through partnerships with those we serve, public agencies, the business andnon-profit communities.The purpose of this manual is to provide DHS Human Services Providers with fiscal and administrativeinformation that will assist them in the management of their DHS contracts. This manual providesprocedures and forms to be used in order to meet DHS contractual and fiscal requirements. In addition, thebudget and payment processes are outlined within the manual. These procedures are continuously reviewedand revised to assure they are responsive to the needs of the DHS Human Services Provider communitywhile upholding the highest financial and internal control standards. The policies and procedures followedby DHS are in compliance with Federal, State, and City regulations.Fiscal YearThe City fiscal year runs from July 1 - June 30. The budgets reflect costs for this time period.The Shelter and Support Program Budget Office, within the Department of Homeless Services isresponsible for overseeing the establishment and monitoring of all human services budgets. TheDepartment of Social Services’ Fiscal Operations is responsible for all payments for services. Funding isderived from several sources, i.e. Temporary Assistance for Needy Families (TANF), Emergency Assistancefor Families (EAF), Emergency Solutions Grant (ESG), and Community Development Block Grant(CDBG).Page 4
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualII.Revised 1/2021BUDGET PROCEDURES1. Annual Budget Contract ReviewOnce a year, DHS Human Services Providers are given the opportunity to work with DHS Program Staffand the DHS Shelter Program Budget Office to prepare a revised contract budget for the following fiscalyear. The purpose of the annual contract budget review is to allow Providers to make adjustments totheir budgets in order to bring it into alignment with actual expenses on an annual basis, thereby reducingthe need for modifications throughout the year and to ensure that both the Provider and DHS are operatingwith the same formally approved budget. The DHS Shelter and Support Program Budget Office andthe designated Program area representatives review the proposed budget and work with each Provider ontheir budget for the new fiscal year.This is the DHS agency-specific guide to the new Annual Contract Budget Review process. For guidanceon navigating contracts and budgets in the HHS Accelerator System in general, please refer to the NYCHHS Accelerator Provider Guide to Managing Budgets.DHS will be using the HHS Accelerator System to configure your contract for the upcoming fiscal year.Once DHS has completed this step in the HHS Accelerator System a Budget Pending Submission task willappear on your Provider Homepage.Page 5
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/20211.1 Submitting Annual Contract Budget Reviews in AcceleratorTo get started, first click on the refresh button located on the right hand side of the Financials box on yourProvider Homepage. Next, click on the number hyperlink for “budgets pending submission”.To start a new budget, select “View Budget” from the Action drop down menu.Page 6
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021Next, click on the first blue header underneath the “Fiscal Year Budget Information”. If yourorganization has multiple funding streams you will enter information for each funding type separately.Each tab on the budget is accessible and may be completed at any time and completed in any order.Please note that not all tabs will be completed for your organization’s budget. Additionally, a justificationworksheet is required for any tabs that change by at least 10% or 5,000 from your last originally approvedAnnual Review, and/or OMB approved/Model Budget as applicable.Page 7
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021The first tab listed is the Budget Summary tab. This tab summarizes the total of all direct and indirectcosts. We will come back to this tab at the end of the process.To begin entering information, click on the “Personnel Services” tab.DO NOT ENTERINFORMATION INTHE HOURLYEMPLOYEESFIELD** DO NOT ENTER INFORMATION INTO THE HOURLY EMPLOYEES GRIDS.Click on the symbol next to the Salaried Employees Total row to expand the grid.Add a new row by clicking “ Add” underneath the Salaried Employees Total field.Page 8
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021FTE’s/Total Salary:FTE's: The # of full-time equivalent positions in each title. For example, if the standard work week is 35hours and the employee works 52 weeks then the FTE’s equals 1. However, if the employee works lessthan the standard work week then the FTE will be less than 1. Salary: Annual salary without fringe. Eachemployee will need to be entered separately. City Salary indicates the total cost of all employees (Salaried andHourly Positions).Next, click on the “Salaried Employees” drop down menu.Select the DHS approved title from the drop down that corresponds to the salaried employee that youare adding to the budget. (See Appendix I for the revised list of approved DHS titles) If you havequestions regarding a title please contact your Program Analyst. Budgets that are submitted with titlesoutside of the approved will be returned for revision.Page 9
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021The Internal ID field is optional and can be up to seven characters.For Annual Salary enter the total salary earned from your organization. For Annual Hours enter the totalhours the employee works for your organization.Fulltime is calculated on the federal standard of 2,080 hours or 1,820 hours if based on a 35 hour work week.For the FY Budget enter the City Funded amount. Click “Save”% City Funded will auto-populate once “Save” is clicked.Page 10
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021When you have entered information for all of the FTE’s, click “Save”.Once all Positions, Fringe and Program Income are entered in the Detail View, click“Summary View.”The Summary View tab consolidates positions of the same title entered in the Detail View tab.Expand grids to view Position Titles, # Positions, and FY Budget which were entered on “Detail View”tabTo make changes, return to the “Detail View” tab and update as needed.Page 11
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021FringeAll Providers must complete and attach the Fringe Worksheet. Fringe benefits up to 26% are allowedwithout additional justification. For fringe benefits greater than 26%, you must include a detailed justificationwith documentation which must be approved by DHS.Click “ ” symbol next to Fringe Total to expand the grid. To enter Fringe Benefits double click and enter avalue in the “FY Budget” column. When you have completed entering information click “Save”.Page 12
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021Next, click on the “Operations & Support” tab.Operations & Support and Equipment includes supplies that are not lasting or permanent in nature, suchas office, program and/or maintenance supplies.Click on the “ ” symbol next to the Operations and Support Total row to expand the field.Page 13
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021DO NOT ENTERINFORMATION INTHE RECRUITMENTAND ADVERTISING,REAL ESTATE TAX,BANK CHARGES,INCENTIVEPAYMENTS/BONUS,SAFETY ANDHEALTH, CLIENTSTIPENDS, OROTHER FIELDS!The active fields on this tab are: Office Supplies Facilities Repairs &Maintenance Waste & RecyclingRemoval Staff Transportation Staff Training PostageLiability, Property, andOther InsuranceVehicle InsuranceVehicle Operations andMaintenancePrintingClient Transportation Client Supplies & ActivitiesPrepared MealsRaw FoodTo fill in the amounts for each of the pertinent fields click on the amount, type in the amount and hit theenter key to save the amount. Alternatively, you can click on the save button on the bottom of the pagebetween fields.DO NOT USE THE RECRUITMENT AND ADVERTISING, REAL ESTATE TAX, BANKCHARGES INCENTIVE PAYMENTS/BONUS, CLIENT STIPENDS, SAFETY ANDHEALTH, OR “OTHER” FIELDS IN OPERATIONS & SUPPORT!WHERE APPLICABLE, REAL ESTATE TAX WILL BE ENTERED ON THE RENT TAB.Page 14
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021Next, click on the “Utilities” tab.The Utilities tab replaces the OTPS categories from the former Annual Review.The active fields on this tab are: Telephones –LandLines Electric Water/Sewer Oil – HeatingGas- HeatingSecurity SystemsInternet Connectivity Mobile PhonesBundledCommunicationsTo fill in the amounts for each of the pertinent fields click on the amount, type in the amount and hit theenter key to save the amount. Alternatively you can click on the save button on the bottom of the pagebetween fields.Page 15
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021Next click on the “Professional Services” tab.Professional Services costs are associated with independent entities with professional or technical skills.The Professional Services tab replaces the OTPS categories from the former Annual Review. Here you willenter your costs associated with Legal, Accounting, and A133 Audit Fees. For additional information onallowable legal and accounting costs please refer to the Professional Services section of HHS Cost Manual.To start click the “ ” symbol next to Professional Services to expand the field. You will enter eachtype of fee on a separate line.Audit FeesThe Agency will audit all human services providers at least once every three years through contracted CPAfirms. In addition to regular audits, the Agency reserves the right to send its own staff or contracted agents atany time to conduct programmatic and fiscal reviews. The Agency does not allow Providers to budget forfinancial statement audits as a direct program cost. However, these costs may be included in the administrativeoverhead budget line, as an indirect cost. Only the OMB A-133 audit (“Single Audit”) of federal fundsreceived through the Agency, which is mandated by the federal government can be budgeted for and claimedas a direct program cost.This budget procedure should not be interpreted as a directive to decrease any oversight (financial orprogrammatic) of the Agency’s funded programs that Provider agencies deem necessary to ensure compliancewith contractual requirements and applicable rules and regulations.The Audit line is reserved for the federally mandated audits under OMB Circular A-133. Provider agenciesreceiving federal funds through their DHS contracts may be subject to this audit requirement depending onthe total federal expenditures of the Provider agency.OMB A-133 audits are only required when Provider agencies are in receipt of Federal funds in the aggregateof 750,000 dollars or more per year. For the FY 2022 budget, the federal audit requirement is based on actualfederal expenditures during FY 2021. Provider agencies that have federal expenditures meeting this thresholdare to add an Audit line. If federal funds are received from more than one source (DHS and other government(city, state, and/or federal agencies), documentation must include the methodology utilized to allocate thetotal audit fee to DHS and other funding sources. Where applicable, a copy of the most recent A-133 auditmust be attached to the submission of your FY22 annual contract budget review.Page 16
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021Next click on the “Rent” tab.Rent includes all rent paid by a program for all sites utilized by that program. The Rent tab is where youwill record your Rent and Debt Service Costs. Where applicable, Real Estate Taxes will also berecorded in this section. Please note that Real Estate taxes are not base-lined in the budget. A currentcopy of the executed lease must be attached as well.Click on the “ ” symbol next to the Rent row to expand the field.Click “ Add” and enter the Rent Information. Click “Save”.Repeat the process to add Debt Service and Real Estate Tax information where applicable.When adding lines for debt service and real estate tax please be sure to name them “Debt Service”and “Real Estate Tax” only. These costs must be captured separately from the Rent line.If you are claiming Debt Service costs, you must fill out and attach the Debt Service/Start UpAmortization Worksheet (see pg. 28 for instructions on completing Attachment 2: DebtService/Start Up Amortization Worksheet).Page 17
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021Next, click on the “Contracted Services” tab.Contracted Services costs are associated with independent entities with professional or technical skillsretained to perform specific tasks or complete projects related to the program that cannot be accomplishedby regular staff. Also, independent (usually non-profit) entities retained to perform program services.You will capture your IT Consultants, Medical, Contracted Security, Food Service, LanguageServices, Contracted Payroll preparation, Maintenance, and Contracted Temp Services in this tab.Click on the “ ” symbol next to the appropriate box – Consultants, Sub-contractor, Vendors. You willcapture your IT Consultant Costs, Language Services and contracted payroll preparation services in thisConsultants category. Please include the Consultant’s Name, or Company Name in the Consultants box.Include as a description of services in the Description of Service box – Information Technology, PayrollServices, or Language Services. You must upload and attach all agreement as well for each claimedexpense.Click on the Add symbol to add a line for each Consultant, Sub-contractor, Vendor. After you haveentered the information click “Save.”Vendors who provide services to your organization should be listed in the Vendors grid not“Consultants” or “Sub-contractors”. This includes: Temp Agencies, Food Contracts, Contracted Security,and Mechanical Systems Contracts (HVAC/Boiler, Fire Detection, Extermination, and ElevatorMaintenance). Please list the Vendor name in the “Vendor Field”. Under Description of Service, utilizeonly one of the following descriptions: Temp Agencies, Food Contracts, Mechanical SystemsPage 18
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021Contracts, Maintenance/Repair or Contracted Security. For Food Contracts, do not capture the costsin the “prepared meals” line item of Operations and Support tab. These costs should all be captured in thevendor category only. As a reminder all agreements must be attached to the budget as well.If you are budgeting for Contracted Medical Costs, or non-IT consultants you will need to utilize theSub-contractor category. Please list the medical provider, or non-IT consultant’s name in the Subcontractorfield and under Description of Service utilize only Medical Services, or Non-IT Consultants. You willalso need to fill out and attach the Contract Medical Worksheet. The Non-IT Consultant agreementmust be attached to the budget.If you are submitting a closeout budget modification for the use of Temporary Staff that were used to covercritical vacancies, you will need to utilize the Sub-contractor category. Please list the temp providers name inthe Subcontractor field and under Description of Service utilize the description Temporary Staff only. Acopy of the temporary worker agreement must be uploaded as well.Effective July 1, 2019 The City of New York Health and Human Services Cost Policies and ProceduresManual (“Cost Manual”) governs the treatment and claiming of costs for health and human servicecontracts. If there is a conflict between the terms of DHS’ Fiscal Manuals and the Cost Manual, the CostManual shall take precedence. The Cost Manual was established to set guidance on indirect cost ratedevelopment and cost policies.The Cost Manual can be found at the link dures%20Manual.pdfSubcontractor Approval Process for Health and Human Service ContractsVendors interested in doing business with the Department of Social Services, HRA/DHS are advised toenroll in the New York City's Payee Information Portal (PIP) ASAP. Establishing a PIP account can provideyour business with additional benefits, such as allowing you to view your financial transactions with the Cityand enrolling in the citywide bidders lists based on commodity code.Vendors who have questions or issues regarding online enrollment should contact the Vendor EnrollmentCenter at (212) 857-1680 or via email at vendorenrollment@cityhall.nyc.gov. In addition, for those who wishto receive automatic notification of bid opportunities over 100,000 in value, you must enroll in The CityRecord Online (CROL) where they will indicate the specific goods and services they offer.If you have any difficulty creating or updating your account in PIP, email PIP@fisa-opa.nyc.govAdditionally, vendors are encouraged to register and enroll in PASSPort. The Procurement and SourcingSolutions Portal Portal known as PASSPort replaced the paper‐based VENDEX process and has become theprimary portal to do business with the City. Please use the link below to log in and register and enroll toPASSport:http://www.nyc.gov/passport . If you have any questions or need help with the system, pleasePage 19
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021contact the help desk at help@mocs.nyc.govIf a Contractor proposes to engage a subcontractor, vendor, or consultant on a human service contract, theDepartment requires:1. All Subcontractors, Vendors and Consultants must be approved in Passport regardless ofagreement value.2. Please contact Lisa Morris, Director of Vendor Integrity at morrisli@dss.nyc.gov to confirm ifa Consultant, Vendor, or Sub Contractor has been registered and approved in Passport.For any subcontractor of more than 20,000*, the Department also requires:1.2.3.4.Subcontractor to be prequalified in PassportProof that 3 Bids have been obtained for reviewJustification if the lowest bid is not selectedContractor to attach all approved agreements to the Annual Review Budget.Subcontractors are approved for work on a human service contract when the Department approves thesubcontractor in Passport or in written communication with the Contractor. The Contractor should notengage a subcontractor until the Department has approved that subcontractor.*For determining the value of a subcontract, all subcontracts with the same subcontractor shall beaggregated.Subcontractor Agreement Template for Health and Human Service ContractsThe Department offers a standard subcontract agreement template for human service contracts thatContractor may use, but is not required to use. (Attachment 12)Definitions for Subcontractor, Consultant, and Vendor for Human Service Contracts A subcontractor hired on a health and human service contract is hired to perform or directly delivera part of the prime contractor’s programmatic contractual obligations. A consultant hired on a health and human service contract is often a subject matter expert and doesnot perform or directly deliver a part of the prime contractor’s programmatic contractual obligations. A vendor hired on a health and human service contract provides non-programmatic services orgoods.Page 20
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021Subcontractors, consultants, and vendors may be corporations, nonprofit organizations, or individuals.Definitions should be applied by looking at the language of the contract obligations.Page 21
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualThe next tab is labeled “Rate”. We willRevised 1/2021not be utilizing this tab.The next tab is labeled “Milestone”. We willnot be utilizing this tab.Page 22
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualThe next tab is labeled “Unallocated Funds”. We willdirected to do so on a case by case basis.Revised 1/2021not be utilizing this tab for this review unlessClick on the “Indirect Rate” tab.The Indirect Rate tab is where you will record your Administrative Overhead costs.Indicate the dollar amount represented by overhead. The overhead rate may not exceed 10% of the totalcost, excluding those identified on the Rent Tab (Rent, Real Estate Taxes, and Debt Services).If you are requesting funding for administrative overhead, you must complete and attach the IndirectCost Overhead Worksheet.All Administrative Overhead percentage charged should be supported by the most currentCertified Financial Statement which should not be older than 2 years. For the Annual ContractBudget Review only, please attach to the budget your most current Certified FinancialStatement.Page 23
New York City Department of Homeless ServicesHuman Service Providers Fiscal ManualRevised 1/2021The last tab is labeled “Program Income”. Program Income is used to list anticipated income the programgenerates.All fees and other payments received by the Agency for the provision of DHS services. Revenue shallinclude, but not be limited to: a) fees for services paid by clients; b) fees for services paid on behalf ofclients by other individuals, corporations (including insurance companies), Federal, State and Localgovernments; and c) other income realized in the operation of the DHS program funded in this FiscalYear.To the extent funding realized through other sources, i.e., grants, fund raising activities, is applied to theDHS budget to enhance individual tabs, the aggregate of such enhancements will be indicated as Revenueand offset DHS expenses. During the course of the year, any changes to the revenue enhancementsreported in the approved budget would be made through the budget modification process.Agencies that receive funding from other sources are required to report this funding if it is applied to theDHS line item budget and impacts the Gross Amount. Dollar amounts indicated for Revenue
New York City Department of Homeless Services Human Service Providers Fiscal Manual Revised 1/2021 Page 8 The first tab listed is the Budget Summary tab. This tab summarizes the total of all direct and indirect costs. We will come back to this tab at the end of the process. To begin entering information, click on the “Personnel Services” tab.
Budget-in-Brief Fiscal Year 2022 Homeland Security www.dhs.gov. Message from the Secretary The President's Fiscal Year (FY) 2022 Budget of 52.2 billion for the Department of Homeland Security (DHS) invests in key DHS missions and reflects our commitment to
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Human Service Providers Fiscal Manual Revised 9/18 8 The first tab listed is the Budget Summary tab. This tab summarizes the total of all direct and indirect costs. We will come back to this tab at the end of the process. To begin entering information, click on the "Personnel Services" tab. DO NOT ENTER INFORMATION IN THE HOURLY EMPLOYEES FIELD
Chapter 15: Fiscal Policy The Effects of Fiscal Policy on Real GDP and the Price Level Expansionary and Contractionary Fiscal Policy Figure 15-5. Fiscal Policy. Explain how fiscal policy affects aggregate demand and how the government can use fiscal policy to stabilize the economy. In
Equality Act 2010 and the Health and Social Care Act 2012). Colleagues in Local Government have a key role to play in this area. After all, good health starts at home, and local authorities manage many of the important assets: the housing, the budget for aids and adaptations, local planning decisions, green spaces etc. Hence, local areas are encouraged to take a joined-up, place-based approach .
