RJM Questions Through Budget Year 2010

Questions Pertaining to NPS

  1. Q. Should Resources on Order (ROO) data be included on the RJM forms?

    1. In the Crosswalk CROSS NPS sheet Row 10 and in the Main RJM workbook ACCT SUM sheet Row 19, enter ROO from a Prior Year that were liquidated during the Previous Year. For example in RJM Budget Year 200Z, the Previous Year would be Fiscal Year (FY) 200X and the Prior Year would be FY 200W; FY 200W ROO would be entered on the afore mentioned rows if they were liquidated during FY 200X and not included as part of the Previous Year expenditure total (i.e. the amount should not be included as ROO and as actual expenditure amounts). This is what we refer to as Beginning of the year ROO (BOY ROO). The instances of BOY ROO that should be included in the RJM are rare and isolated to a few states as BOY ROO should be already included as part of the Previous Year expenditures.

      In the Crosswalk CROSS NPS sheet Row 110 and in the Main RJM workbook ACCT SUM sheet Row 38, enter all ROO at the end of the fiscal year that are included in total expenditures. This is what we refer to as End of Year ROO (EOY ROO). States should only enter EOY ROO data on the afore mentioned rows if the amounts were included as part of the Previous Year expenditure data entered as part of the total expenditures.

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  2. Q. What postage costs are allowable?

    1. Beginning with FY 2008, all states should report as Non-RJM the total amount of postage that was allocated to the state in the Previous Year, regardless of how much was spent. For those states that implemented in FY 2007, the total amount of postage funds received must be identified as Non-RJM beginning with the RJM submission for Budget Year 2009 (submission due 1/25/08).

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  3. Q. Are consultants for building remodeling & renovations classified as Contractual Services or Facilities costs?
    1. Facilities.

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  4. Q. Are data processing requests that are done by another agency and billed back classified as PS Contracts or State Indirect NPS costs?
    1. PS Contracts.

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  5. Q. Are costs for requests for information to the attorney general classified as PS Contracts or State Indirect NPS costs?
    1. PS Contracts.

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  6. Q. What types of expenditures should be included under the RJM Category Personal Service Contracts?
    1. With regards to the RJM Personal Service Contracts category, any costs that the states are coding to personal/professional services NPS expense code in their accounting systems should be included under this RJM category regardless of whether the state has a formal contract with the service provider. The items on the list in appendix F of the RJM Handbook are examples of the types of costs states may be coded to personal/professional services NPS expense code in their accounting systems. There may be some expenditures that states are coding to contractual services in their accounting systems that belong in other RJM categories – please refer to appendix F for guidance on where these expenditures belong on the RJM.

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  7. Q. Should UI Personal Service Contract expenditures for Interpreters be converted to MPU?
    1. NPS costs for interpreters must be converted to MPU. Since there are states that employ interpreters as part of their staff (i.e. they are part of their PS/PB costs), for consistency, states that contract this service out must convert the cost to MPU.

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  8. Q. Should UI expenditures that are paying for an IT project (done as a PS Contract) that was completed in a prior year be converted to MPU as support staff?
    1. No. Since the work was completed in a prior year, the current year expense paying for that work is not a current year support cost and should therefore remain as an NPS cost.

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  9. Q. Will tab 2 (NPS) current & next or budget year numbers and supporting documentation be required?
    1. The "2" (NPS) worksheet of the RJM Main workbook has been modified to default to a 3% increase for the out years. However, the default may be overwritten should the state choose to reflect a different increase. If the state allows the default increase to remain, no documentation is required. If the state chooses to overwrite the default, then supporting documentation must be included in the notebook submission.

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Questions Pertaining to Forms

  1. Q. Should the previous year data on the RJM forms be as of 09/30/xx or 12/31/xx?
    1. Previous year data should be as of 09/30/xx.

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  2. Q. Which workbooks must a state use in completing and submitting their RJM package?
    1. In completing and submitting the RJM Package, states must complete the following:
      • Appendix A, Main Resource Justification Model Workbook version 2.4
      • Appendix A, Crosswalk Resource Justification Model Workbook version 2.4
      Both workbooks can be found on the RJM Website oui.doleta.gov/rjm/

      The states are also required to complete a hardcopy Notebook as described in ETA Handbook 410, also located on the above mentioned website.

      Any other Excel workbooks states may have received from National Office via attending training or otherwise are optional. States may develop their own internal Excel workbooks to compute RJM data, such as PS/PB/NPS increases or splitting time charges, however states must include in their Notebooks sufficient support for these calculations.

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  3. Q. What is the due date for the RJM submission, what should be submitted and where should it be submitted?
    1. The due date for the RJM submission is the last Friday in January unless a state has received permission from its Region to submit its package at a later date. States should submit the Main Resource Justification Model Workbook version 2.4 and the Crosswalk Resource Justification Model Workbook version 2.4 via e-mail to their Regions and to Lauren Harrel harrel.lauren@dol.gov at the National Office on or before the afore mentioned due date. States should also mail their Notebooks to their Regions and to the National Office (one copy to each location please) by or around the afore mentioned due date. The mailing address for the National Office is as follows:

      US Department of Labor
      Office of Workforce Security – ETA
      Attn: Lauren Harrel
      The Frances Perkins Bldg. Room S-4231
      200 Constitution Ave., NW
      Washington, DC 20210

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  4. Q. Regarding the state RJM Excel file, will states be required to complete the PS/PB tabs and provide documentation for proposed PS/PB increases?
    1. The PS/PB increase worksheets of the RJM Crosswalk workbook have been modified to default to a 3% increase in the out years. However, the default may be overwritten should the state choose to reflect a different increase. If the state allows the default increase to remain, no documentation is required. If the state chooses to overwrite the default, supporting documentation must be included in the notebook submission.

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  5. Q. Are the RJM Workbooks located on the RJM website (oui.doleta.gov/rjm/) current?
    1. The Workbooks at the site are the correct versions.

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  6. Q. (Issue): States having problems inserting/deleting rows in the crosswalk file.
    1. States need to be using Excel® version 2002 or higher when working with the files.

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  7. Q. (Issue): States having problems copying and pasting into the crosswalk workbook.
    1. States need to make sure they are only copying cyan shaded cells and only pasting into cyan shaded cells. The worksheet will not allow whole rows (not just cells) to be copied and pasted because the formula cells in those rows are protected and cannot be overwritten.

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  8. Q. How do I ensure a zero value in cell B29 of worksheet "2" of the Main workbook?
    1. Cell B29 populates, after importing the crosswalk, from data entered on the PS CONT CROSS sheet in the crosswalk (specifically cell O7). If a state does not have any PS Contracts that they are converting to MPU, then the state should enter the total contract amount in column B and then again in column N. If a value other than zero shows in cell O7 and the state is not converting any PS Contracts to MPU, the state has entered something incorrectly on the worksheet. Only contracts that are to be converted should be broken out into the functional activities.

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  9. Q. Within the PS/PB increase sheets in the crosswalk workbook, where should retirement match increases for a partial period of the current year be entered?
    1. These types of increases should be entered on lines 41-43. States should key over the "Per Position Increase" description with "Retirement Match Increase" and then enter the applicable Effective Date, # of Months, and percentage. States should ensure that formula calculations are resulting in what the state expected. If not, states can compute the dollar amount separately (on a separate spreadsheet), provide detailed documentation of the computation, and key over the formula in line 41-43 with the computed amount as applicable.

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Miscellaneous Questions

  1. Q. How should future years' one-time expenditures be treated in RJM?
    1. Future years' one-time expenditures should not be included unless the expenditures will be funded by state dollars. See the response below pertaining to SBR for further clarification.

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  2. Q. How should Supplemental Budget Request (SBR) Grants be handled in the RJM?
    1. SBR dollars should be removed on the NPS Crosswalk file so that NPS numbers imported to states' RJM files exclude SBR, i.e., Previous Year actual costs should not include SBR. To accomplish this, include the SBR costs in the initial crosswalk total column and then "remove" them by entering them in the Non-RJM column; OR, include the SBR costs in the initial crosswalk, but then remove the dollars from the appropriate NPS categories in the adjustments section.

      The starting point for NPS increases on the NPS-2 will, therefore, not include the SBR costs. The default 3% increase (which may be overwritten if the state chooses to do so) will be applied to the Previous Year and Current Year expenditure data to project future years’ NPS costs. Over and above that, do not include as future one-time costs, any costs that will be paid for with carry forward UI base grant funds or SBR dollars. Future one time costs funded by state dollars may be included if the state wishes to display something other than the default 3% increase.

      For PS/PB SBR dollars, remove the dollars/hours by entering them in the Non-RJM column; OR, remove the dollars/hours by entering them as adjustments on the PS/PB crosswalk.

      For both PS/PB and NPS SBR costs, adjustments will need to be shown on the ACCT SUM sheet (i.e. the expenditures must be entered as Non-RJM).

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  3. Q. Where does the information on the "Outlays" Spreadsheet come from and should the total on the "Outlays" Spreadsheet tie to the ACCT SUM sheet in the RJM Workbook?
    1. The numbers on the "Outlays" Spreadsheet come from the SF 269s or ETA 9130 reports submitted by the states. For FARS states, those numbers are generated from the GA17 and for Cost Accounting states, those numbers are generated from the 61 Report. The total on the "Outlays" Spreadsheet should tie to the total on the ACCT SUM sheet of the RJM Workbook, found in cell F29. If the totals do not match, the state needs to explain and resolve the difference.

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  4. Q. How should a state handle entering costs in the RJM Workbooks that were paid for with UI dollars but that cannot be identified specifically as PS/PB/NPS and by Functional Activity (for PS/PB) from the accounting reports?
    1. States should find a justifiable means to allocate costs, which are not specifically identifiable from the accounting reports as PS/PB or NPS, to the proper cost classification and functional activity (for PS/PB). States need to include support for whatever method selected for the allocation in their Notebook submissions.

      Example: A state has a total amount of UI expenditures that were paid for using Reed Act funds. These expenditures were transferred out of the UI fund ledger and into the Reed Act fund ledger as a lump sum via a journal entry that shows up on the GA17 (FARS) or Report 61 (CA) as an adjustment. The state, therefore, cannot identify from this total specific amounts that were for PS/PB or NPS. The state would need to find a justifiable means to allocate the expense to the proper cost classification and functional activity (for PS/PB). One suggested means of allocation is to allocate the expense proportionately to PS/PB and NPS based on the proportions of the total UI expenditures (before considering the "adjustment") and then to further allocate the calculated PS/PB amounts using the same methodology by functional activity. Please note that this is an example and that there are other acceptable means of classifying costs in these types of situations.

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  5. Q. Should states separately identify PS/PB costs that were funded with state funds? Or will National Office continue to disallow only state funded NPS costs?
    1. States should separately identify PS/PB costs and hours that were funded with state funds as well as NPS costs funded with state funds.

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  6. Q. A state is going to use Reed Act money to replace a LAN/WAN network and then amortize the expenditure. How will RJM treat the "amortization payments" to replenish the Reed Act fund?
    1. In the first year, the expense would show as a line item on the crosswalk, just like any other expense using state funds, and also in the top (total expenditure) portion of the ACCT SUM sheet in the main workbook. Then, in subsequent years, the state would need to record the expense under Comp. Serv. in the NPS CROSS sheet of the crosswalk workbook and be sure to "credit back" (i.e. net the amortization expense against the Reed Act expense for that year) Reed Act. If the state does not net the amount amortization expense against the Reed Act, then the expense would be pulled out twice for allocation purposes (once in the first year and then each subsequent year as Reed Act is removed in total) and the expense would never be recognized for allocation purposes.

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  7. Q. Should SAVE and TRADE workload hours be included in RJM?
    1. Include as Non-RJM the total amount of SAVE administrative expenses & hours, up to the amount allocated to the SWA in the previous fiscal year, associated with the administration of the SAVE Program.

      Except for personal service & personnel benefits costs and hours for the Trade Coordinator, report as Non-RJM the total amount of Trade Administration expenditures and hours, up to the amount allocated to the SWA in the previous fiscal year, associated with the administration of the Trade Program.

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  8. Q. How will PS/PB costs paid for with State Funds be captured?
    1. States must identify on the PS/PB crosswalk those costs that were paid using state funding. These totals should tie to the amounts reflected on the ACCT SUM sheet in the Main RJM Workbook.

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  9. Q. Should all on-going ADP programming services, if attributable to a specific functional activity, be put within that functional activity even though it will affect the MPU value while not really workload related?
    1. Yes – as stated in Appendix F, Handbook 410.

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  10. Q. If a state has an IT consultant who is working on a project for UI Tax and the cost is direct charged to UI, should it be allocated to "Support" rather than to "Tax"?
    1. If the project is an ongoing project, it should be allocated to "Tax"; if the project is a one-time project, it should be allocated to "Support".

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  11. Q. Should all non-recurring ADP programming services be placed in either Support or AS&T, whether they are PS Contract conversions or regular agency ADP costs?
    1. Yes - large, non-recurring ADP charges (Benefit System Rewrite, Tax Redesign, etc.) should go to Support or AS&T.

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  12. Q. Should a state include a former employee related court settlement under PS/PB or NPS?
    1. If the state issues a W2 for the settlement amount, include it in PS/PB costs; otherwise include it in NPS costs.

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  13. Q. If a state is billed for its portion of retirees insurance under one functional activity code rather than the expense being derived as a portion of the PB rate, how should the cost be included in the RJM workbooks?
    1. Since this is truly a PB cost, it should be allocated among the Functional Activities as a PB cost in the crosswalk file. The total PB cost billed for retirees insurance should also be reflected in the Main RJM workbook on the ACCT SUM sheet (as an allowable cost).

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  14. Q. How should EUC08 expenditures be handled in the RJM?
    1. State Workforce Agencies may not include any EUC08 administrative costs in the RJM submissions. Please refer to UIPL 29-08 for further details.

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