CAPLAW and the Community Action Partnership have teamed up to offer a series of three webinars focusing on a team approach to cultivating and administering program budgets. Throughout each of the webinars we will discuss:
»»the different roles that the Finance Director, Planning Director and Program Director play with respect to program budgets,
»»the process that is followed,
»»the legal requirements that all team members should be familiar with and
»»the communication that should occur.
Webinar One, July 22 Team Approach and Budget Proposals
Webinar Two, July 24 Budget Proposals and Tracking Budgets
Webinar Three, July 26 Budget Revisions and Reports
Health Care Reform's "Pay or Play"
and Employer Reporting Requirements Delayed
The Obama Administration last week announced that it will delay implementation and enforcement of the Affordable Care Act’s (ACA) shared responsibility provisions (commonly referred to as the “employer mandate” or “pay or play” rules). The pay or play rules require large employers – those with 50 or more full-time or full-time equivalent employees – to provide full-time employees access to affordable, minimum essential health coverage. A large employer that does not provide access to such coverage may be assessed a fee, known as a “shared responsibility payment,” if one or more of its employees purchases health insurance through an affordable insurance exchange in their state and obtains a tax credit for the premiums paid for that coverage. These provisions were originally set to take effect on January 1, 2014. However, in a blog post, the Treasury Department announced that implementation and enforcement is being delayed until 2015. The White House reiterated this decision in its own blog post.
The delay in the pay or play rules was triggered by the Treasury Department’s announcement that it would postpone until 2015 the ACA requirement that employers begin reporting in 2014 certain details about how many full-time employees they have, the health plans they offer to those employees, and which individuals enrolled in those plans. The Administration is delaying the reporting requirements due to employer concerns about their complexity and the need for more time to implement them. Without required employer reporting, the IRS will not be able to determine which employers owe shared responsibility payments for 2014. Therefore, the IRS is delaying enforcement of the pay or play rules. This week, the IRS issued guidance on the delayed implementation of both of these provisions in Notice 2013-45. Continue reading about the IRS Notice and what these delays mean for CAAs in our articleHealth Care Reform’s “Pay or Play” and Employer Reporting Requirements Delayed.
During the final week of the 2012 term, the Supreme Court announced two employer friendly interpretations of Title VII. In the first, Vance v. Ball State University, the Court adopted a narrow definition of the term “supervisor” for purposes of employer liability. Under the definition, only employees who are authorized to take tangible employment actions against others are considered supervisors for purposes of Title VII. The second case, University of Texas Southwestern Medical Center v. Nassar, clarified what an employee must prove to prevail in a retaliation case. That case held that, to establish retaliation, the employee must show that his or her engagement in a protected activity was the “but-for” cause of the employers prohibited employment action. Said differently, had the employee not engaged in the activity, the employer would not have taken adverse employment action. To read more about these cases and their practical effect, please see our article Employers Prevail on Important Title VII Cases.
Watch for Your Federal Award Identification Number (FAIN)
The Office of Management and Budget (OMB) announced last month that, to ensure the “reliability and quality” of the data reported on www.USAspending.gov, federal agencies will need to assign a Federal Assistance Award Identification Number (FAIN) to each federal award. Agencies will begin assigning FAINs in October 2013 and will be required to identify the FAIN in all award documents. Additionally, federal grantees will be required to use the FAIN on each sub-grant under the award. Community Action Agencies should watch for these identification numbers and be sure to incorporate them into all sub-grants under an award. For more information on FAINs see this June 2013 OMB Memorandum.
The FAINs are being assigned as part of the implementation of the Federal Funding Accountability and Transparency Act (Act). The Act, adopted in 2006, is intended to increase transparency in federal spending and allow Americans to hold the government accountable for its spending decisions. It requires information regarding federal financial assistance, such as grants and contracts, be made available through a single website, www.USAspending.gov. In particular, federal agencies must report the names of entities receiving awards, the amount of awards, descriptions of the purpose of awards, grantee executive compensation and other relevant information. Moreover, federal grantees must report the same information for each sub-grant awarded in excess of $25,000. For more information on sub-grantee reporting requirements see this August 2010 OMB Guidance.
This e-News Bulletin is part of the National T/TA Strategy for Promoting Exemplary Practices and Risk Mitigation for the Community Services Block Grant (CSBG) program and is presented free of charge to CSBG grantees. It was created by Community Action Program Legal Services, Inc. (CAPLAW) in the performance of the U.S. Department of Health and Human Services, Administration for Children and Families, Office of Community Services Cooperative Agreement – Grant Award Number 90ET0433. Any opinion, findings, and conclusions, or recommendations expressed In this material are those of the author(s) and do not necessarily reflect the views of the U.S. Department of Health and Human Services, Administration for Children and Families.