BUREAU OF REVENUE MANAGEMENT
The Bureau
of Revenue Management oversees the daily operations of four units:
Grants Management, Cost Allocation and Random Moment Sampling (RMS), Grant
Close-Out/Systems, and Revenue Collection and Trust
Funds. Each unit has unique responsibilities and functions that serve
the Department of Health (DOH) program offices, Children's Medical
Services (CMS), and county health departments (CHDs).
GRANTS MANAGEMENT UNIT -
This unit is responsible for the administration of 190 grants, for
federal, private, foundations and pass-through grants totaling over $1.7
billion. This unit works
collaboratively with the DOH program offices, Bureau of Budget Management,
and CHDs to ensure that the department is maximizing and properly
administering the funds in accordance with the terms and condition of the
grant award. It is imperative that grant expenditures are recorded
accurately and timely to ensure compliance with the grant award. A
financial status report is prepared and filed with the awarding granting
agency at the end of the grant period. But, more importantly, it helps to
provide a variety of public health services to the citizens of the state
of Florida.
COST ALLOCATION AND RANDOM MOMENT SAMPLING (RMS) UNIT - This
unit is responsible for the
departments Cost Allocation Plan that is submitted to the U.S. Department
of Health and Human Services (HHS) and for Random Moment Sampling
conducted by the department. The Cost Allocation Plan determines the
indirect rate for federal grants. The Random Moment Sampling conducted by
CHDs and CMS offices is to meet the Federal Office of Management and
Budget time reporting requirement (OMB Circular A-87). This requirement
mandates 100% timekeeping reporting or equivalent approved HHS methodology
for employees who perform activities that benefit more than one federally
assisted program. In the case of DOHs RMS, a moment in time is recorded
by the employee quarterly and then a statistical software program is ran
to determine the amount of funding earned on the multiple federal programs
considered a part of random moment sampling pool.
GRANT CLOSE OUT/SYSTEMS UNIT - This
unit is responsible for maintaining adequate cash for
trust funds. Letter of credit draws are used to provide adequate cash for
federal grants trust funds and are subject to all U.S. Department of
Treasurers regulations and procedures including, but not limited to, the Cash
Management Improvement Act (CMIA) and other federal and state guidelines in the determination of the
amount of federal cash needed and the timing and accuracy of cash
reporting. For the purpose of carrying out grant objectives, draws are
limited to the minimum amount of cash needed and will be timed according
to the actual immediate cash requirement. This unit also reconciles draws
to daily notifications and earnings based on actual aggregate earnings for
each budget entity by fund. Draws are tracked utilizing the Automated
Standard Application for Payment (ASAP) System, Grant Administration and
Payment System (GAPS), Integrated Disbursement and Information System (IDIS),
Payment Management System (PMS), and FLAIR reports. More importantly, this
unit is responsible for ensuring the cash draws matches the life to date
expenditures for the grants and work with the Revenue Collection and Trust
Fund Unit to close out the grant OCA. It is also responsible for the
scheduling of the DOH Grants System accordingly.
REVENUE COLLECTION AND TRUST FUND UNIT - This
unit is responsible for recording cash deposits
and preparing trust fund cash analysis. This unit is also responsible for
the establishment of Other Cost Accumulators (OCA) and maintaining the
OCAMAN System. The unit monitors the fiscal activity of each trust fund of
the department. A monthly analysis of each trust fund is prepared to
report, in total, the receipts and the expenditures by OCA and the cash
balance of each trust fund. The unit works with the Grants Management Unit
and the Grant Close Out/Systems Unit within the Bureau of Revenue
Management to ensure that appropriate federal cash is deposited into the
trust funds to cover expenditures related to federal grants. Moreover, a
vital part of the departments financial reporting is the Legislative
Budget Request (LBR). The Trust Fund Unit is responsible for the
preparation of the Schedule 1 and Schedule 1A, which established the
anticipated cash receipts to ensure sufficient cash is available to cover
requested budget authority for trust funds. Working with the Bureau of
Budget Management and the Bureau of Finance and Accounting (Policies and
Systems) is an integral part of the Schedule 1 and 1A preparation. This
unit is also responsible for federal reimbursements to CHDs. Each CHD
receives reimbursements biweekly (with the exception of the Immunization
grant which is monthly) based on actual federal expenditures incurred in
FLAIR for an amount not to exceed the budgeted allocation amount on the
Schedule C (federal funds) for the state fiscal year.
Bureau of
Revenue Management
4052 Bald Cypress Way
Bin B-20
Tallahassee, Florida 32399
(850) 245-4745
(850) 488-2519 facsimile
