TO9-1-1 FundingRecipients

FROM9-1-1Office

Pennsylvania EmergencyManagement Agency

DATEJuly 26, 2017

RE2017 Funding Guidance – Supplement # 2

2017CombinedReportInstructions

MEMO

INTRODUCTION:

Thepurposeofthisdocumentistoprovideinstructionsforcompletingthe2017CombinedReportcoveringJanuary1,2017–December31,2017.

2017 COMBINED REPORT DUE DATE:

PleasesubmittheCombinedReportviathePEMA9-1-1Webtool by April 15, 2018.

2017 COMBINEDREPORTOVERVIEW:

The2017CombinedReport consists of the followingsections:

1.Uniform9-1-1Fund Activity

2.Schedule A– FormulaFunding Expenditures

3.Schedule B– StatewideInterconnectivityFunding Expenditures

4.Schedule C – ReservesDeferrals

5.AnnualReport–1/1/2017– 12/31/2017

2017 COMBINED REPORT – NEW ITEMS:

Annual Report – Call Volume Information:

  • A new field has been added to report total CAD events in 2017.

GENERALREPORTINGGUIDELINES:

The CombinedReport is to be completed using themodifiedaccrualbasis ofaccounting.

  • Please refer to the 2017 Accounting and Financial Reporting Manual for assistance with meeting this requirement.

Please Note:

  • The audit process will verify the Combined Report was completed inaccordance with the modified accrual basis of accounting.
  • The Combined Report will be reconciled to the general ledger records of the county or city.
  • It is recommended that county and city financial personnel responsible for 9-1-1 Fund accounting and reporting assist in preparing the 2017 Combined Report.

GeneralGuidelinesfor ReportingExpenditures:

1.Expendituresaregenerallyrecordedwhena liabilityis incurred,as under accrualaccounting.

2.Reportcostsforgoodsreceivedorservicesprovidedbetween1/1/2017–12/31/2017ratherthanwhencash is exchanged.

Examples:

  • ACounty/CityreceivesaninvoiceforservicesrenderedatthePSAPinDecember2017.PaymentwilllikelynotbeissueduntilJanuaryorFebruary.Theexpenditureshouldbereportedonthe 2017 Combined Report sincethe service was rendered in December.
  • AnotherexamplewouldbepersonnelexpendituresforDecember.Eventhough,someoftheexpendituremaybepaidinJanuary,thecostrelatedtoDecembershouldbereportedontheCombined Report.

Annualormulti-yearcontracts:

  • Forcontractsorprepaiditems(Rent,equipmentmaintenance,etc.)thatextendovermorethanoneaccountingperiod(I.e.anannualcontractfromMarch2017–March2018orathree-yearcontractfromJanuary2016–January2019),thecostmustbeallocatedevenlyoverthe lifeof thecontract.

Example:Acountypays$100,000fora3-yearmaintenance contract;theywouldstartwithaprepaidassetof$100,000ontheirbalancesheetasofthedatetheupfrontpaymentismadeforthecontract,insteadofexpensingituponpayment.Andtheneachmonth,theywouldreducetheprepaidby1/36th($2,777.28),andexpensethesameamounteachmonth.ThistreatmentshouldbeconsistentwithwhateachCountyisdoingfortheirownfinancialreporting(whetheraccrualormodifiedaccrual, it’s thesame)onan entity widebasis.

Differencesformodifiedaccrualthatreport preparers shouldbe awareof:

  • Debt service costs areonlyreportedwhen payments forthesepurposesaredue.
  • Debt service costs must meet current eligibility guidelines.
  • A county or city is responsible for demonstrating that costs meet eligibility guidelines.
  • Debt service costs must be reported by the appropriate 2017 Cost Type & Category.
  • Specificpayrollrelateditemssuchascompensatedabsences,pensionbenefits,andclaimsandjudgments areonlyreported whenpayments for these purposesaredue.

SUPPORTINGDOCUMENTATION:

  • PSAPs mayupload anysupportingdocumentation needed to support eligibilityatanytime.
  • Followingsubmission ofyour Combined Report,alist of randomlyselecteditemsfrom SchedulesA and B may be provided,forwhich supportingdocumentation must be submitted.

oPleasenote:Thisstepmaynotoccurifacountyuploadssupportingdocumentationtosupport eligibilitywhencompletingthe Combined Report.

  • Supportingdocumentation will begenerallyconsideredadequateif theamount, date,vendor and cleardescription of theexpenditure areprovided.
  • Supportingdocumentation maybe requestedwhenever eligibilityfor alineitemis not clear.
  • EligibilityisdeterminedbycomparinginformationenteredontheCombinedReportand/orsupportingdocumentationto the Eligible Usescriteria on the2017 EligibilityFactorsList.

UNIFORM 9-1-1FUND ACTIVITY 1/1/2017– 12/31/2017

Instructions:

  1. Lines 1 – 6 are prepopulated by PEMA.
  2. The reportpreparer isonly requiredtocomplete Line7– Interest Earned.

To enter the total amount of interestearned:

1.Click on the “EditRequiredEntries” button abovethe beginningbalancefield.

2.Enter thetotal amount ofinterestearnedandclickthe “Save” button.

3.Please ensure the Balanceamount is not anegative number.

LINE ITEM / INFORMATION/INSTRUCTIONS
1 / Beginning Balance –1/1/2017 / Represents the amount is the ending 9-1-1 Fund balance on the 2016 Combined Report.
2 / Formula Payment –1st Quarter 2017 / Represents the formula based payment amount from 9-1-1 revenue remitted for January –March 2017.
3 / Formula Payment – 2ndQuarter 2017 / Represents the formula based payment amount from 9-1-1 revenue remitted for April –June 2017.
4 / Formula Payment –3rd Quarter 2017 / Represents the formula based payment amount from 9-1-1 revenue remitted for July –September 2017.
5 / Formula Payment –4th Quarter 2017 / Represents the formula based payment amount from 9-1-1 revenue remitted for October –December 2017.
6 / Statewide Interconnectivity Payment(s) / Represents payments received for statewide interconnectivity projects in calendar year 2017.
7 / Interest Earned / Please enter the total amount of interest earned locally on 9-1-1 funds in calendar year 2017.
  • PSAP required field.

Total Revenue / Equals the sum of lines 1 –7 in this section.
Total Expenditures / Equals the sum of all amounts entered into Schedule A, Column H and Schedule B, Column J.
Total Reserves / Equals “Total Reserve Allocations”from Schedule C.
Balance / Equals Total Revenue less Total Expenditures less Total Reserves
  • TheBalanceamountrepresents the amount of 9-1-1 surcharge revenueavailable.
  • The Balance amount must not be a negative number.
  • If the Balance is negative:
  • Reduce allocations to reserves, OR
  • Please move enough expenditures to the Other Activity section of the Combined Report to make the Balance = $0.00.

SCHEDULE A – FORMULAFUNDING EXPENDITURES

Instructions:

1.UseSchedule Ato reports costs fundedbyformula basedfunds(83%funds) in 2017.

  1. Costs may only be summarized by Cost Type, Cost Category and Vendor.
  2. Costs must be reported by the appropriate Cost Type & Cost Category.
  3. Please do not summarize costs from multiple Cost Types or Cost Categories or vendors.
  4. Costs reported in Schedule A, Column H and Schedule B, Column J must not exceedTotal Revenue shown in the Uniform9-1-1Fund ActivitySection.
  5. CoststhatexceedTotalRevenueshouldbereportedinthe“OtherActivity”sectionoftheCombinedReport as “Other Expenditures”.

2.To enter a cost, click the “Create NewLine” button to enter anewline item on ScheduleA.

3.Providethe followinginformation for each column on ScheduleA:

COLUMN / INFORMATION/INSTRUCTIONS
A / Cost Type / Select the appropriate Cost Type from the 2017 Eligibility Factors List.
B / Cost Category / Select the appropriate Cost Category from the 2017 Eligibility Factors List.
C / VendorInvoice # / Please enter thevendor’s invoice number.
  • If entering 12 monthly charges for phone bills, utilities, etc, please enter the Account #.
  • Please do not enter a credit card company as the Vendor Invoice #.

D / Invoice Date / Enterthe vendor’s invoice date.
  • If summarizing costs, please enter the earliest invoice date.

E / Vendor Name / For eachitem, enter thevendor namefrom theinvoice.
  • Enter the vendor that provided thegoods or services.
  • Donotcombinemultiplevendorsorusethecountynameasthe vendor.
  • Ifreimbursingthegeneralfundoranotherentity,thenameofthevendorthatprovidedthegoodsorservices must still be entered.

F / ItemDescription / Foreach line item,enterabriefbutspecificdescriptionofthegoodsorservices received.
  • PSAPsareresponsiblefor demonstrating costsare eligible for 9-1-1 funding.
  • Thedescriptionmustbespecificenoughtojustifytheitemmeetsthe“EligibleUses”criteriafortheCostCategoryon the 2017 Eligibility Factors List.

G / Total Amount ofInvoice / Enterthetotalamountoftheinvoiceregardlessofhowmuchischargedto 9-1-1.
  • This amount will be used to help identify supportingdocumentation.

H / Amount Charged to 9-1-1Fund / EntertheportionofColumn G that was paid forwith formula based9-1-1funds.

SCHEDULE B– STATEWIDEINTERCONNECTIVITYFUNDING EXPENDITURES

Instructions(Pleaseonly report project costsincurred in2017):

1.UseScheduleBto report2017 statewide interconnectivityproject costs byproject and milestone.

  1. Costs must be entered by the correct project and milestone.
  2. Please refer to the Project Budget of your grant application as a guide.

2.Project information (Milestones, Award Amount, Amount Paid) is pre-populated on Schedule B.

3.Schedule B is also used to request advance payments:

  1. PEMA will advance funds per milestone as they are completed except for the last milestone.
  2. The last milestone will be on a reimbursement basis.

4.To enter an expenditurefora project andmilestone:

  1. Click the “NewExpenditure” button next to the relatedproject and milestone.
  2. Providethe followinginformation for each column on ScheduleB:

COLUMN / INFORMATION/INSTRUCTIONS
A / Project / Automaticallypopulatedbased on whichProject/ milestone selected.
B / Milestone / Automaticallypopulatedbased on the milestoneselected.
C / Cost Type / Please select the appropriate Cost Typefromthe drop-down list.
  • Cost Typesreflect the2017 Eligibility FactorsList.

D / Cost Category / Please select the appropriate CostCategoryfrom the drop-down list.
  • Cost Categories reflect the2017 Eligibility Factors List.

E / VendorInvoice # / Enterthe vendor’s invoice number.
  • If entering 12 monthly charges for phone bills, utilities, etc, please enter the Account #.
  • Please do not enter a credit card company as the Vendor Invoice #.

F / Invoice Date / Enterthe vendor’s invoice date.
  • If summarizing costs, please enter the earliest invoice date.

G / Vendor Name / Enterthe vendor name from the invoice.
  • Follow thesameguidancefrom ScheduleA.

H / ItemDescription / Enter adescription of the expenditure.
  • Follow thesameguidancefrom ScheduleA.

I / Total Amount ofInvoice / Enterthe total amount ofthe invoice.
J / Amount Charged to 9-1-1Fund / Enter the portion of Column I that was paid for with statewideinterconnectivityfunding.

Whathappenswhen a “NewExpenditure” is added?

1.The“Expenditures” totalfor the projectand milestoneis automaticallyupdated.

2.A line is added to the expenditure summarytable;similar in appearance toScheduleA.

3.Thereportpreparermayupload documentation oredit anyline itemin this table.

4.All columns in Schedule Bare sortablebyclickingon thecolumnheader.

To notifyPEMAthat a milestone is completed:

1.Click the “Set Status” button for theprojectmilestone.

2.Select“Completed” from the drop-downmenu.

3.PEMA is notifiedthatthe milestoneis complete.

To request advance payment for a milestone:

1.Click the “Set Status” button for theprojectmilestone.

2.Select“In Progress” from the drop-downmenu.

3.PEMA is notifiedthatyou are requesting the advance payment for this milestone.

•Please remember advance payments will not be made for the last milestone of a project.

•Payment for the last milestone will be on a reimbursement basis.

To notifyPEMAthat a project is completed:

1.Verifyallcosts havebeen entered onScheduleB forthe project.

2.Click the “Set Status”button for theprojectLASTmilestone.

3.Select“Completed” from the drop-downmenu.

4.PEMAisnotifiedtheprojecthasbeencompleted;paymentwillbeprocessedasareimbursementforthe remaining costs of theproject up to the award amount.

SCHEDULE C – RESERVESDEFERRALS

Instructions:

1.Schedule Cis optionalonthe 2017 Combined Report.

2.UseSchedule C to:

  1. Allocate9-1-1surchargerevenueto capital or operating reserves.
  2. Report deferred expenditures for the 2018 Combined Report.

3.Allocations to Capital and Operating Reserves are not carried forward from the 2016 Combined Report.

4.To enter a line item on Schedule C: Click the “Create New Line” button to enter a line item.

5.Provide the following information for each column on Schedule C:

COLUMN / INFORMATION/INSTRUCTIONS
A / Transaction Type / Select one ofthefollowingoptions:
Capital – To allocate fundingtowards the futurepurchase ofequipment.
Operating– To allocatefundingtowards future operatingcosts.
Deferred– To record deferred expenses for 2018.
B / Cost Type / Select a Cost Type fromthe drop-down list.
Only required for Capital Reserves and Deferredexpenses.
C / Cost Category / Select a CostCategoryfrom the drop-down list.
Only required for Capital Reserves and Deferredexpenses.
D / VendorInvoice # / Enter the vendor’s invoice number.Onlyrequired for deferredexpenses.
E / Invoice Date / Enter thevendor’s invoice date.Onlyrequired fordeferred expenses.
F / Vendor Name / Enter thevendor name from the invoice. Onlyrequired fordeferredexpenses.
G / ItemDescription / Enter adescription of the expenditure.Onlyrequired fordeferredexpenses.
H / Total Amount / Enteramountallocatedtocapitaloroperatingreservesortheamountofthedeferred expense.

RESERVE GUIDELINES:

  • Acountymayallocateavailableamountsfromtheir9-1-1Fundbalancetocapitaloroperatingreserves; showingthese funds are dedicated to a futurepurpose.
  • There is no requirement that a PSAP must allocate remaining 9-1-1 funds to reserves in 2017.
  • Allocations to reserves does not designate PEMA’s approval of a future expense.
  • Allocations to reserves must not exceed the Reserve Cap.
  • PEMA willsetarbitraryReserveCapsforthe2017CombinedReport.
  • PEMA, inconsultation with the 9-1-1 AdvisoryBoard, will defineReserveCaps for2018.
  • The anti-windfall provision will take effect in 2018.
  • Acountymustmaintainanaccuratereservebalance.
  • To reduce your reserve balance
  • Lineitemsmay be deleted OR
  • a new line item may beenteredwithnegative numbersto reduceyourreserve balance.

DEFERRED EXPENSE GUIDELINES:

  • Schedule C mayalsobeusedto reportdeferred expenses for2018.
  • A deferredexpense is acostalreadyincurred, buthas notyet been consumed or used.
  • Deferred expenses reported on Schedule C of the 2017 Combined Report will automatically populate Schedule A on the 2018 Combined Report.

Example of a deferredexpense:

A PSAPenters into an annual maintenance contract from March 2017– March 2018:

  • Costs for March 2017– December 2017 arereported on ScheduleA of the 2017 Combined Report.
  • CostsforJanuary2018–March2018maybereportedonScheduleC of the 2017 Combined Reportasadeferredexpense.
  • Deferred expenses reported on Schedule C will automatically be carried forward to Schedule A on the 2018 Combined Report.

ANNUALREPORT 1/1/2017-12/31/2017

PerAct12,PEMAmustreporttotheGeneralAssemblyannuallyontherevenueanddistributionsfromthefundforthepreviousyearandoncompliancewiththeprioritiesfor9-1-1systemsintheCommonwealth.

InformationfortheAnnualReporttotheGeneralAssemblywillbecompiledfromthissectionoftheCombinedReportssubmitted to PEMA.

TheAnnualReport 1/1/2017– 12/31/2017 sectionconsists of fivesegments:

1.Uniform9-1-1Funding Activity

2.Other Activity

3.Call VolumeInformation

4.Cal Volume File Manager

5.CountyController’sCertification

Instructions foreach segment oftheAnnual Report 1/1/2017– 12/31/2017sectionareas follows:

1.UNIFORM 9-1-1FUNDING ACTIVITY

Instructions:

  • No activityis required ofthe reportpreparer.
  • This section ispre-populatedfrominformation entered on the proceedingschedules.

2.OTHER ACTIVITYInstructions:

1.Usethe Other Activitysegment to report:

  • PSAP expendituresnot fundedby9-1-1 surcharge revenue.
  • Include all reasonable costs of the 9-1-1 Program not funded through Act 12. This includes expenditures funded by other funds/programs of the PSAP, any portion of 9-1-1 related debt service not charged to Act 12, as well as any ineligible costs that are still considered reasonable costs of operating the 9-1-1 Program.
  • PSAP revenue otherthan9-1-1surchargerevenueandassociatedinterest earned.
  • Only include 9-1-1 derived revenues, such as dispatching or tower lease revenue. Do NOT report contributions/on behalf payments by the General Fund (or other funds) as revenue within this section.

2.“Other Revenue” reported is not required to equal “Other Expenditures”. It is expected in most cases this will not occur.

3.To enter a line item, Click the “Create NewLine” button.

4.Populatethe followingfields:

COLUMN / INFORMATION/INSTRUCTIONS
Activity Type / Select OtherExpenditureor OtherRevenuefrom the drop-downmenu.
CostType / Select a Cost Typefromthe drop-down list.
Only required for OtherExpenditures.
Cost Category / Select a Cost Categoryfrom thedrop-down list.
Onlyrequired for OtherExpenditures.
ItemDescription / Enter adescription of the expenditure or revenue
TotalAmount / Enter theexpenditure orrevenueamount.

3.CALLVOLUMEINFORMATIONInstructions:

1.Usethe Call VolumeInformationsegmentto reportcalendaryear2017 call activity.

2.To enter 2017 call volume information, click the “Edit Required Entries” button.

3.Populatethe followingfields:

COLUMN / INFORMATION/INSTRUCTIONS
Wireless9-1-1 Calls / Providethe wireless 9-1-1 callsansweredbythe PSAP in calendaryear 2017.
Pleasedo not includetext-to-9-1-1calls in this total.
Text-to-9-1-1 Calls / Total text callsansweredbyyour PSAP in calendaryear2017.
Wireline 9-1-1 Calls / Includeall landline 9-1-1callsansweredbythe PSAP in calendaryear 2017.
VoIP9-1-1 Calls / IncludeallVoIP 9-1-1 calls answeredbythe PSAP in calendaryear2017.
Total 10 digitincomingcalls / Includeall non-emergencycalls receivedon10-digitlinesansweredbythePSAP in calendaryear 2017.
CAD Events / Provide the total number of CAD events in calendar year 2017.
Call VolumeCollectionMethod / Select eitherManual orAutomatedfrom thedrop-down box.
  • If any of the requested 911 call information is not listed on your call accounting report, the collection method is considered a manual count.

4.CALLVOLUMEFILEMANAGER

Thesupportingdocumentation(report)containingyourcallvolumedatamustbeuploadedORthemanualcountboxmustbecheckedandyourcallcollectionmethoddescriptionmustbecompleted.PLEASENOTE:YouwillnotbeabletosubmitthereporttoPEMAwithoutcompleting this requirement.

5.COUNTYCONTROLLER’SCERTIFICATION

TheCertificationmustbesignedanddatedbytheCountyControlleror,inthe absenceofacontroller,theCountySeniorFiscalOfficerresponsibleforthe9-1-1funds.Thesignatureanddatepagemust be uploadedelectronicallyasa PDFfiletoPEMA byutilizingthe “UploadSignatureFile”function.

Once all the required fields in the Combined Report are completed and the certification is uploaded, click “Submit Report” to submit your 2017 Combined Report.

Helpful Tools:

Combined Report Expense Summary Tool:
• Costs may only be summarized by Cost Type, Cost Category and Vendor.
• This spreadsheet may be used as a tool to summarize costs.
• See the EXAMPLE tab for an example of how this spreadsheet can be used. /
Combined Report Expenditure Reporting Examples:
  • Provides examples of adequate and deficient expenditure entries on Schedule A & B.
  • Adequate entries are highlighted in yellow.
  • Deficient entries are not highlighted.
  • Explanations are provided for why each entry is adequate or deficient.
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