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Defines CAFD oversight responsibilities, budget review and approval flow, risk management through the Central Insurance Program, and payment administration via Program Expense Report Summary (PERS) including cash-flow advances and recovery. Details purchasing, internal controls, accounting procedures, credit/debit card policies, petty cash handling, generated income, year-end closeout, centralized insurance, and audit expectations. Includes appendix forms and frequently used acronyms.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/fy15-fiscal-manual-revised-fiscal-manual/303991/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/fy15-fiscal-manual-revised-fiscal-manual/303991.png","ImageObject",442,249,{"name":88,"@type":89},"Logic","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the Contract Agency Finance Department (CAFD)?","Question",{"text":108,"@type":109},"CAFD monitors the fiscal compliance of DYCD’s human services contracts and ensures program fund administration and expenditures follow applicable regulations.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How are budgets and budget modifications approved?",{"text":113,"@type":109},"Budgets and budget modifications must first be submitted to the assigned Program or Contract Manager, then forwarded to CAFD Budget Review for final approval.",{"name":115,"@type":106,"acceptedAnswer":116},"How does the PERS Payment Unit support contract payments?",{"text":117,"@type":109},"It receives financial reports, analyzes data, issues payments, and provides assistance and training for preparing financial reports. It also issues a two-month advance after contract registration and recovers it against later PERS submissions.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303991,1790035184,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":30},1099513958762,"https://ap-avatar.wpscdn.com/avatar/1000023916a998db790?x-image-process=image/resize,m_fixed,w_180,h_180&k=1784791008015729253","| \u003Cbr>\u003Cbr>123 WILLIAM STREET, 18TH FLOOR NEW YORK, NEW YORK 10038\u003Cbr>Fiscal Manual\u003Cbr>BILL DE BLASIO\u003Cbr>MAYOR\u003Cbr>BILL CHONG\u003Cbr>COMMISSIONER\u003Cbr>JUSTIN WALTER\u003Cbr>ASSISTANT COMMISSIONER\u003Cbr>CONTRACT AGENCY FINANCE DEPARTMENT\u003Cbr>CAFD Help Desk\u003Cbr>646-343-6960\u003Cbr>or\u003Cbr>CAFDHELP@ DYCD. NYC.GOV\u003Cbr>REVISED: OCTOBER 31, 2014 |  | |\n| --- | --- | --- |\n| | |  |\n\nTABLE OF CONTENTS  \nINDEX 3  \nINTRODUCTION AND OVERVIEW 4  \nSECTION ONE: The Budget 6  \nSECTION TWO: Budget Modifications 17  \nSECTION THREE: Internal Controls and General Accounting Procedures 19  \nSECTION FOUR: Purchasing Procedures 23  \nSECTION FIVE: Credit/Debit Cards Policies and Procedures 26  \nSECTION SIX: Petty Cash Policy 29  \nSECTION SEVEN: Generated Income 32  \nSECTION EIGHT: Program Expense Report Summary (PERS) 34  \nSECTION NINE: Year End Close Out 39  \nSECTION TEN: Central Insurance Program 42  \nSECTION ELEVEN: Audit 45  \nIndex  \nAppendix of Forms:  \nThe latest version of the forms and documents listed below are available on the DYCD website at:  \n[http://www.nyc.gov/html/dycd/html/resources/cbo.shtml](http://www.nyc.gov/html/dycd/html/resources/cbo.shtml)  \n[1](1). Audit Cost Allocation Form  \n2. Budget Modification Form  \n3. Certificate Of Liability Insurance NYCHA/DOE Sample  \n4. Certificate of Liability Insurance Sample  \n5. Certification by Broker  \n6. Consultant Agreement  \n7. Consultant Agreement Modification Form  \n8. EFT Enrollment Form (Direct Deposit)  \n9. Petty Cash Voucher  \n10. Request for Budget Modification  \n11. Space Rental Cost Allocation Form  \n12. Subcontract Agreement  \n13. Subcontract Agreement For Fiscal Conduit  \n14. Subcontract Agreement Modification Form  \n15. Subcontractor Approval Form  \n16. Title Codes  \nFrequently Used Acronyms:  \nACCO: Agency Chief Contracting Officer  \nCAFD: Contract Agency Finance Department  \nCBO: Community Based Organizations  \nCIP: Central Insurance Program  \nDYCD: Department of Youth and Community Development  \nEFT: Electronic Fund Transfer/Direct Deposit EIN \\#: Federal Employer Identification Number FMS: Financial Management System  \nPERS: Program Expense Report Summary  \nPS: Personnel Services  \nOTPS: Other Than Personnel Services  \nSUI: State Unemployment Insurance  \nIntroduction and Overview  \nThe Contract Agency Finance Department (“CAFD”) is responsible for monitoring the fiscal compliance of DYCD’s human services contracts. Depending upon the funding stream, there are different regulations which govern the administration and expenditure of program funds. To provide guidance to organizations, DYCD has developed the General, Workforce Investment Act (“WIA”) and Fiscal Agent Manuals. All three manuals may be viewed on DYCD’s website under the Resources for CBOs tab, or at:  \n[http://www.nyc.gov/html/dycd/html/resources/cbo_budgets.shtml](http://www.nyc.gov/html/dycd/html/resources/cbo_budgets.shtml)  \nThe requirements outlined in this Fiscal Manual must be adhered to by all Community Based Organizations (“CBOs”) funded by DYCD, including those receiving discretionary awards.  \nContract Agency Finance Department Overview  \nCAFD has four units that interact with CBOs. Below is a description of each unit and its functions.  \nBudget Review Unit:  \nThe Budget Review Unit is responsible for ensuring that budgets and budget modifications submitted by the funded CBOs are in compliance with the City of New York and DYCD rules and regulations regarding budgetary requirements and fiscal accountability. The Budget Review Unit is responsible for the final approval of all budgets and budget modifications.  \nBudgets and Budget Modifications must first be submitted to the assigned Program or Contract Manager. Once approved, budget and budget modifications will be forwarded to CAFD Budget Review for final approval.  \nRisk Management Unit:  \nThe Risk Management Unit coordinates New York City’s Central Insurance Program (CIP) for CBOs that do not have their own general liability insurance. This program includes specific insur","cbCaihICI3MAvk4P","https://ap.wps.com/l/cbCaihICI3MAvk4P","pdf",613233,47,"English","# Index\n# Introduction and Overview\n## Section One: The Budget\n## Section Two: Budget Modifications\n## Section Three: Internal Controls and General Accounting Procedures\n## Section Four: Purchasing Procedures\n## Section Five: Credit/Debit Cards Policies and Procedures\n## Section Six: Petty Cash Policy\n## Section Seven: Generated Income\n## Section Eight: Program Expense Report Summary (PERS)\n## Section Nine: Year End Close Out\n## Section Ten: Central Insurance Program\n## Section Eleven: Audit\n# Appendix of Forms","[{\"question\":\"What is the purpose of the Contract Agency Finance Department (CAFD)?\",\"answer\":\"CAFD monitors the fiscal compliance of DYCD’s human services contracts and ensures program fund administration and expenditures follow applicable regulations.\"},{\"question\":\"How are budgets and budget modifications approved?\",\"answer\":\"Budgets and budget modifications must first be submitted to the assigned Program or Contract Manager, then forwarded to CAFD Budget Review for final approval.\"},{\"question\":\"How does the PERS Payment Unit support contract payments?\",\"answer\":\"It receives financial reports, analyzes data, issues payments, and provides assistance and training for preparing financial reports. It also issues a two-month advance after contract registration and recovers it against later PERS submissions.\"}]","FY15 Fiscal Manual Revised - Fiscal Manual | PDF",1789808777]