PWS_Attachment_10-YCP-Financial_Performance_Checklist_(Oct_16-Sep_17).docx

ChalleNGe Operational and Resource Effectiveness Team Program/State:

Date:

Functional Area:

Financial Performance Overall Rating Analyst’s Information:

TASK: Assess the efficiency and economy of the Youth ChalleNGe program.

CONDITION: Review documentation from the past three closed out Cooperative Agreements and documentation covering the period from the most recently closed out agreement to the present date.

STANDARD: The overall score will be equal to the sum of the scores from the two standards. The overall score is converted to the final rating scheme.

1. Dollar Cost Per Cadet

TASK: Assess the federal and state dollar cost per cadet.

CONDITION: Using the final closeout modification for a program fiscal year (PFY) and the associated graduation data for that year, the dollar cost per cadet will be determined for the three most recently closed cooperative agreements. The dollar cost per cadet metric measures the average federal and state dollar cost share required to support a cadet from recruitment to graduation. The cost is calculated by first dividing the total federal and state dollars approved by the Program Office (NG-J1-AY) for a PFY by the Program Office approved cadet graduation target for that (PFY). Next,to produce the actual cadet cost, divide the amount of expended federal and state dollars reported in the PFY closeout modification by the number of cadets reported as actually having graduated. The actual cadet cost is then divided by the Program Office cadet targeted cost to determine a percent. This same calculation is used for the past three closed out Cooperative Agreements and the three percentages are then averaged to determine the final result.

STANDARD: The performance standard will be rated using an Outstanding, Excellent, Satisfactory, Marginal, Unsatisfactory system with 100% being the goal.

Outstanding: ≤102%, Excellent: >102 - 102.7%, Satisfactory: >102.7 - 103.3%, Marginal: >103.3 - 104%, Unsatisfactory: >104%

EXAMPLE: Program Office federal PFY dollar share: $2,700,000.00 State PFY certified dollar share: $900,000.00 Program Office approved graduation target for the PFY: 200 $2,700,000.00.00 + $900,000.00 ÷ 200 = $18,000.00 (target dollar cost per cadet)

Actual federal dollars expended and reported in the PFY closeout modification (MOD): $2,653,000.00 Actual state dollars expended and reported in the PFY closeout MOD: $884,333.33 Actual number of cadet graduates: 195 $2,653,000.00 + 884,333.33 ÷ 195 = $18,140.18 (actual dollar cost per cadet)

$18,140 ÷ $18,000 = 100.77% or 100.8% after rounding

Assuming that the percentages for the other two closed out years are 100.5% and 98.5% then the overall calculation would be (100.8 + 100.5 + 98.5) ÷ 3 = 99.9% making the program OUTSTANDING in this standard.

CALCULATION: Compute for the last three closed out program fiscal years.

FY:

NGB Class#: Start Date: End Date:

NGB Class#: Start Date: End Date:

1. Program Office federal dollar share:

2. State dollar share:

3. Program Office approved number of cadets targeted to graduate:

4. Program Office federal dollar/state dollar cost per cadet (1+ 2)÷3: $0.00

5. Actual federal dollars expended per final closeout modification (MOD):

6. Actual state dollars expended per final closeout MOD:

7. Number of actual cadets graduated:

8. Actual Federal/State dollar cost per cadet (5+6) ÷7: $0.00

NGB Class#: Start Date: End Date:

NGB Class#: Start Date: End Date:

1. Program Office federal dollar share:

2. State dollar share:

3. Program Office approved number of cadets targeted to graduate:

4. Program Office federal dollar/state dollar cost per cadet (1+ 2)÷3: $0.00

5. Actual federal dollars expended per final closeout MOD:

6. Actual state dollars expended per final closeout MOD:

7. Number of actual cadets graduate:

NGB Class#: Start Date: End Date:

NGB Class#: Start Date: End Date:

1. Program Office federal dollar share:

2. State dollar share:

3. Program Office approved number of cadets targeted to graduate:

4. Program Office federal dollar/state dollar cost per cadet (1+ 2)÷3: $0.00

5. Actual federal dollars expended per final closeout MOD:

6. Actual state dollars expended per final closeout MOD:

7. Number of actual cadets graduate:

Calculation of Dollar Cost Per Cadet:

1. Total the percentages for the three closed out Fiscal years.

2. Manually enter the total in the Three Year Average field.

3. Exit the field to update the overall rating.

4. Click on “Choose an item” and select the appropriate rating.

Percentage for FY: = 0.00

Percentage for FY: = 0.00

Percentage for FY: = 0.00

Three Year Average: / 3 = 0.00

Your Program is Choose an item. in this standard.

2. Budget Execution

TASK: Assess budget execution.

CONDITION: NG PAM 37-1, paragraph 5-3a, identifies an annual budget execution benchmark rate of 99.9%. This rate will be used for the Youth ChalleNGe Program’s execution target. Measurement of the budget execution metric will be determined by dividing the total dollars (75% federal share, 25% State match and 100% federal travel) obligated/reserved, as stated on the final year end close out modification, by the total dollar amount approved in the State’s certification of cash contributions memorandum, signed by the Adjutant General. State overmatch funds will not be considered in this calculation. Any additive funding that changed the federal share will be included in the calculation. This same calculation is used for the past three closed out Cooperative Agreements and the percentages are then averaged to determine the final result.

STANDARD: The performance standard will be rated using an Outstanding, Excellent, Satisfactory, Marginal, Unsatisfactory system with 99.9% being the benchmark.

Outstanding: ≥99%, Excellent: 98.3 - <99%, Satisfactory: 97.7 - <98.3%, Marginal: 97 - <97.7%,Unsatisfactory: <97%

EXAMPLE: A program receives $4,200,000.00 in Federal funding and the Adjutant General signs a memorandum certifying that the State match will consist of all cash in the amount of $1,400,000.00. The Program received $50,000.00 in travel funds ( Formerly known as Appendix 3). Year end documentation for the last closed out Cooperative Agreement (FY11) shows that a vendor was supposed to provide $25,000.00 in office furniture, but the contract was terminated by the contracting office and no goods were delivered. The cancellation occurred at the end of the program fiscal year and the unspent funds were returned to the National Guard Bureau. The calculation for this closed out year’s execution rate follows:

The total budget for FY11 = $4,200,000.00 Federal dollars + $1,400,000.00 State match + $50,000.00 Travel funds= $5,650,000.00

The total dollars executed for FY11 = $5,650,000.00 - $25,000.00 = $5,625,000.00

The execution rate = $5,625,000.00 ÷ $5,650,000.00 = 0.9955, converted to a percentage = 99.6%

Assuming the program had an execution rate of 99.9% in FY09, 98.0% in FY10 and 99.6% in FY11 the overall rating for this standard is: 99.9 + 98 + 99.6 = 297.5 ÷ 3 = 99.16 rounded = 99.2%

In this example the program is rated as OUTSTANDING in this standard.

CALCULATION: Compute for the last three closed out Federal fiscal years. Totals include Federal (75%) and State (25%) dollars. (Do not include State overmatch.)

Execution percentage rate: 0.00

Execution percentage rate: 0.00

Execution percentage rate: 0.00

Percentage for FY: = 0.00

Percentage for FY: = 0.00

Percentage for FY: = 0.00

Three Year Average: 0.00

Your Program is Choose an item. in this standard.

3. Overall Financial Performance Score and Rating

STANDARD: The performance standard will be rated using an Outstanding, Excellent, Satisfactory, Marginal, Unsatisfactory system.

Outstanding: ≥197, Excellent: 196 - <197, Satisfactory: 195 - <196, Marginal: 193 - <195, Unsatisfactory: <193

Calculation of Overall Financial Performance Score:

To determine a Program’s overall Financial Performance Score add the two component scores. Cost per Cadet is floored at 100% and converted to ascending measure (dividing 10,000 by Cost per Cadet raw score) for the overall performance score calculation.

If the Cost Per Cadet Raw Score is below 100.00, the score is floored at 100.00 for the overall Cost Per Cadet Score calculation. Enter 100 only if the Cost per Cadet Raw Score is below 100.00. If not enter the raw score below.

Overall Performance Score

Budget Execution

0.00

Your Program is Choose an item. in overall Financial Performance.

Financial Performance Checklist Effective 161001