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grants.maryland.gov
The Governor’s Grants Office Presents
Successful Post Award Grants Management
For the American Recovery and Reinvestment Act
Lifecycle Grants Management 101 Workshop Series
Spring/Summer 2009
Martin O’Malley Anthony Brown
Governor Lt. Governor
grants.maryland.gov
Maintaining Your Grant Files
grants.maryland.gov
The four stages of an award:
- Application
- Award
- Administration - Review
Suggested Grant File Format
grants.maryland.gov
Set up a file with
several sections
Label each tab
Suggested Grant File Format
grants.maryland.gov
Suggested Grant File Format
Label each tab1. Application2. Correspondence3. Award Documents4. Grant Adjustments5. Financial Status Reports6. Progress Reports
1. Application
2. Correspondence
7. Review & Audit Resolution
grants.maryland.gov
Managing the Award
Legal Flow down– Authorizing Legislation– Federal Agency Requirements
• Code of Federal Regulations (CFR’s)– Uniform Administrative Requirements– Cost Principles– Audit Requirements– State Requirements– Local Requirements
grants.maryland.gov
Managing the Award
Internal Policy – Legal Review– Signature Authority– Fiscal Related– Personnel Related– Computer/Technology– Procurement of Goods/Services– Reporting– Responsibilities
grants.maryland.gov
Managing the Award
Internal Policy – EXAMPLE:
Charles County Government’s Grant Policy
http://www.charlescounty.org/fs/grants/purpose.html
grants.maryland.gov
Subrecipient/Subgrantee Management
OMB Circulars Knowledge– Government Entities: A-102, A-87, A-133– Non-Profits: A-110 shifted to 2 CFR 215, A-
122, A-133– Educational Institutions: 2 CFR 215, A-21, A-
133– Commercial Organizations: FAR 31.2
grants.maryland.gov
Recovery Act Compliance
• The Actwww.frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?
dbname=111_cong_bills&docid=f:h1enr.pdf
OMB Compliance Guidance www.whitehouse.gov/omb/assets/memoranda_fy2009/m09-15.pdf
• 2 CFR Part 176Refer to the above OMB Compliance Guidance Link
grants.maryland.gov
Subrecipient/Subgrantee Management
Vendor Contracts vs. Subawards– Technical Assistance to Subgrantee’s– Imposing additional reporting requirements– Imposing additional program requirements
grants.maryland.gov
Monitoring
grants.maryland.gov
Monitoring Mission
• Ensure stewardship over Federal funds awarded by conducting:
– On-site financial reviews– Desk-based financial reviews– Resolution of audit reports– Technical assistance to grantees
grants.maryland.gov
Monitoring Tools
• Department Heads Beware – – Know what, where, why, and how to find grant
backup info. – Synchronize project deliverables/milestones
time line with reporting requirements.– Download and review compliance supplement.
• http://www.whitehouse.gov/omb/circulars_a133_compliance_08_08toc/
grants.maryland.gov
Financial Management Systems• In order for an accounting
system to be considered adequate, it must meet the following criteria:
– Internal controls
– Ability to test internal control
– Chart of accounts
– Compliance with CMIA
– Procedures to minimize Federal cash on hand
grants.maryland.gov
Sub-recipient Monitoring
• The primary grant recipient is responsible for monitoring any and all sub-recipients and ascertaining that all fiscal and programmatic responsibilities are fulfilled including compliance with rules and regulations (e.g. audit requirements)
grants.maryland.gov
Top Ten Monitoring Findings10) Inventory controls need improvement
9) Budget modifications in excess of 10% without prior approval
8) Excess cash on hand
7) Grantee has no written procedures
6) Failure to prepare audit reports
grants.maryland.gov
Top Ten Monitoring Findings
5) Project Period expired, no grant adjustment approving extension
6) Inadequate accounting procedures
7) Financial status reports fail to agree with accounting records
8) Questioned expenditures
9) Untimely submission of SF-269a Financial Status Reports
grants.maryland.gov
Audit Requirements
OMB Circular A-133:Audits of States, Local Governments,
and Non-Profit Organizations
grants.maryland.gov
Single Audit Requirements
• A-133 Government, Education, and Non-Profit• $500K or more expended in the Fiscal Year• Audit report is due 9 months after the end of the
Fiscal Year• Complete on-line Data Collection Form SF-
SAC in conjunction with Auditor via http://harvester.census.gov/fac/collect/formoptions.html
grants.maryland.gov
Top Ten Audit Findings
10) Conflicts of Interest
9) Inaccurate Financial Status Reports
8) Inappropriate Changes
7) Inadequate Time and Effort Records
6) Unallowable Costs
grants.maryland.gov
Top Ten Audit Findings
5) Inadequate Submission of Reports
6) Excess Cash on Hand
7) Lack of Documentation
8) Commingling of Funds
9) Untimely submission of Reports
grants.maryland.gov
Resolution of Audit Findings• The Corrective Action Plan (CAP) should include:
– Description of each finding– Specific steps to be taken to implement the recommendation– Timetable for performance of each correction actionDescription of monitoring to be performed to ensure
implementation of the CAP
• Review and analyze the audit report.
• If there are any findings, the audited recipient should be contacted and a Corrective Action Plan should be requested.
grants.maryland.gov
Resolution of Audit Findings
• The audited recipient should generate a response to the CAP request within 30 calendars of the request.
• The primary recipient should analyze the response and follow-up on action taken.
grants.maryland.gov
Networking and Leveraged Partnerships
• Federal Partners
• State Partners
• Local/Municipal Partners
• Foundations
• Business Community
grants.maryland.gov
Professional Associations
• Association of Baltimore Area Grant Makers• Maryland Association of Nonprofit Organizations• National Grants Management Association
– Targeted Training Opportunities
– Networking w/Grants Professionals
– Annual National Conference
grants.maryland.gov
Successful Grants Management
Team!
Communication!
Results!