DEVELOPING POLICIES AND PROCEDURES Brette Kaplan, Esq. [email protected] Erin Auerbach, Esq. [email protected] Brustein & Manasevit, PLLC Fall Forum

DEVELOPING POLICIES AND PROCEDURES

Brette Kaplan, [email protected]

Erin Auerbach, Esq. [email protected]

Brustein & Manasevit, PLLCFall Forum 2013

Why?

Brustein & Manasevit, PLLC

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A-133 Audits MonitoringChanges and Transition of Staff

Compliant policies and procedures lead to: Administering compliant programs and complying

with grants management requirements

Hungry for Compliance?


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The Recipe


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Where to start?Who should be involved?What is the process?How long does it take?

The Utensils


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Rules and Regulations


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Education Department General Administrative Regulations (EDGAR) OMB Circular A-102

Office of Management and Budget CircularsState/Agency Policies and ProceduresAuthorizing Statute

Types of Grants


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State Administered Grants Any grant that is distributed by formula to eligible

States. EDGAR § 76.1

Direct Grants Any grant other than those that are distributed by

formula to eligible States. EDGAR § 75.1

The Ingredients


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Organization, Structure and FunctionGrant Application Process Financial Management System ProcurementInventory/Property ManagementTime and EffortRecord Keeping MonitoringAudit Resolution Programmatic Fiscal RequirementsProgrammatic Requirements

Organization Structure and Function


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Organization Structure and Function


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Organization Chart Offices Sections Divisions

Job Descriptions & Responsibilities Outside entities with grant administration

responsibilities MOU/MOA

Grant Application Process


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Grant Application Process


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Direct Grant vs. State Administered Grant Decisions regarding what grants to apply forDetermining organizational capacity to run a

compliant program Approvals/Authorizations After the Grant is AwardedBest Practice:

Whether or not formal acceptance is required, meet with appropriate parties to be certain you want to accept the grant.

Make acceptance a conscious act. Situations may have changed between submission and notice of award – internally and externally.

Financial Management System


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Financial Management System


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EDGAR §§ 80.20/ 74.21Accounting SystemBudget Budget RevisionsAllowable CostsCash ManagementTimely Obligation of Funds

Procurement


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Procurement


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EDGAR §§ 80.36/74.40-74.48 State procurement requirements Open Competition Conflict of Interest SolicitationsVendor Selection Contract Administration

Inventory


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Inventory


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EDGAR §§ 80.32/ 74.34Property classifications

Equipment, supplies, “highly walkables”

Inventory procedureLost or stolen itemsDisposition

Time and Effort


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Time and effort


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OMB Circular A-87 Semiannual Certification PARs

OMB Circular A-21 Professional/professorial Other Staff

Cost Objective Reconciliations

Record Keeping


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Record Keeping


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EDGAR §§ 80.42/ 74.53Statute of Limitations State PolicyAgency Policy

Monitoring


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Monitoring


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Monitoring of agencyMonitoring of subrecipientsRisk-based factorsDesk reviewsOnsite reviewsFollow-up

Audit Resolution


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Audit Resolution


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Single Audit/OMB Circular A-133Resolution of findingsReview of subrecipients’ A-133 audits

Programmatic Fiscal Requirements


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Programmatic Fiscal Requirements


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Supplement not supplantMaintenance of effortMatchingHold harmless

Programmatic Requirements


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Programmatic Requirements


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Programmatic compliance Allocations to subrecipients Allowable costs under grant program Application process Other

Eat and Enjoy


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TrainingReview and reviseWhere are policies and

procedures located?

Disclaimer

This presentation is intended solely to provide general information and does not constitute legal advice. Attendance at the

presentation or later review of these printed materials does not create an

attorney-client relationship with Brustein & Manasevit, PLLC. You should not take any action based upon any information in this presentation without first consulting legal

counsel familiar with your particular circumstances.

Brustein & Manasevit, PLLC 35

Documents

DEVELOPING POLICIES AND PROCEDURES Brette Kaplan, Esq. [email protected] Erin Auerbach, Esq. [email protected] Brustein & Manasevit, PLLC Fall Forum