Ohio Commission on Minority Health Grantee Orientation

Ohio Commission on Minority Ohio Commission on Minority HealthHealth

Grantee OrientationGrantee Orientation

Commission StaffCommission Staff

Angela C. Dawson, DirectorAngela C. Dawson, Director 614-466-4000614-466-4000 [email protected] [email protected]

Reina Sims, Program ManagerReina Sims, Program Manager 614-466-4000614-466-4000 [email protected] [email protected]

Commission StaffCommission Staff

Venita O’Bannon, Fiscal SpecialistVenita O’Bannon, Fiscal Specialist

614-728-4348614-728-4348 Venita.O’[email protected]’[email protected]

Sheronda Whitner, Executive AssistantSheronda Whitner, Executive Assistant

614-466-4000614-466-4000 [email protected]@mih.ohio.gov

AgendaAgenda

I. I. OverviewOverview II. II. Getting StartedGetting Started III. III. Financial ManagementFinancial Management IV. IV. Financial ReportingFinancial Reporting V. V. Performance Information & Performance Information &

Monitoring Monitoring VI. VI. CloseoutCloseout

I. OverviewI. Overview

Pre-Budget ConditionsPre-Budget Conditions

In order to receive funding, all applicants In order to receive funding, all applicants must address the special conditions assigned must address the special conditions assigned to their Acknowledgement of Terms (AOT). to their Acknowledgement of Terms (AOT). Failure to provide this information will result Failure to provide this information will result in not receiving an approved budget.in not receiving an approved budget.

II. Getting StartedII. Getting Started

Acknowledgement of Acknowledgement of Terms (AOT) Terms (AOT) AgreementAgreement

Project Number (to be used on all Project Number (to be used on all correspondences and grant forms)correspondences and grant forms)

Agency Name/AddressAgency Name/Address Agency Executive DirectorAgency Executive Director Telephone NumberTelephone Number Amount of AwardAmount of Award Budget PeriodBudget Period Compliance Compliance Special ConditionsSpecial Conditions

Award Agreement, Award Agreement, cont.cont.

Budget periodBudget period Listed on the AOT- start and end datesListed on the AOT- start and end dates Date to obligate all funds and complete all Date to obligate all funds and complete all

programmatic activity programmatic activity Cannot spend funds outside of this timeframeCannot spend funds outside of this timeframe

Closeout deadline Closeout deadline Listed on the AOT document- 60 days after Listed on the AOT document- 60 days after

the end date the end date Date to expend all funds, pay all Date to expend all funds, pay all

outstanding bills, and submit final outstanding bills, and submit final paperworkpaperwork

Terms of the AwardTerms of the Award

Required grant activityRequired grant activity Quarterly ReportingQuarterly Reporting General provisionsGeneral provisions Notification of change in circumstancesNotification of change in circumstances Revision of grant fundsRevision of grant funds Audit Audit

Signature AuthoritySignature Authority

Grantee signs all documents; or Grantee signs all documents; or Signature authority waiverSignature authority waiver

PersonPerson Scope Scope

fiscal reports, programmatic reports, or all fiscal reports, programmatic reports, or all aspectsaspects

DurationDuration Signature of Grantee Executive DirectorSignature of Grantee Executive Director

Submit waiver as soon as possible Submit waiver as soon as possible and before quarterly reports are dueand before quarterly reports are due

Operational GuidelinesOperational Guidelines

Recruitment and placement of project Recruitment and placement of project staff and/or contract staff must be staff and/or contract staff must be completed by the end of the 1completed by the end of the 1stst quarter quarter Staff hired, funds obligated, Staff hired, funds obligated,

activities begunactivities begun If not, letter must be submitted to If not, letter must be submitted to

the Commissionthe Commission Reason for delay, steps taken, expected start Reason for delay, steps taken, expected start

datedate

Operational Guidelines Operational Guidelines Cont.Cont. Operational within 90 daysOperational within 90 days

Submit second letterSubmit second letter Commission may cancel award at 90 Commission may cancel award at 90

daysdays

Non-compliance - Non-compliance - ActionsActions Suspend paymentsSuspend payments Cancel awardCancel award Suspend or cancel other Commission Suspend or cancel other Commission

funds funds Each project is an investment made by the

Ohio Commission on Minority Health to assist Ohio in meeting State program goals

to facilitate health promotion, education an disease prevention. OCMH is required to make good investments in our role as

the State Administrative Agency.

III. Financial III. Financial ManagementManagement

Financial ManagementFinancial Management

All recipients are required to:All recipients are required to: Establish & maintain a Establish & maintain a separateseparate and and

adequate system of accounting and adequate system of accounting and internal controlsinternal controls

Accurately account for both General Accurately account for both General Revenue Funds (GRF) and 20% of Revenue Funds (GRF) and 20% of agency funds and/or resources are agency funds and/or resources are received from other sources other than received from other sources other than grants awarded by the Commissiongrants awarded by the Commission

Budget TipsBudget Tips

Monitor budget situation throughout Monitor budget situation throughout grant award periodgrant award period

First quarterFirst quarter Hire staff, order lease/rental of equipmentHire staff, order lease/rental of equipment If an adjustment is needed, it is usually If an adjustment is needed, it is usually

apparent by end of first quarterapparent by end of first quarter

Budget RevisionBudget Revision

Administrative cost once approved Administrative cost once approved maybe decreased but not increased. maybe decreased but not increased.

Project expenditures are not permitted Project expenditures are not permitted when the budget revision is submitted when the budget revision is submitted after the expenditures is made. after the expenditures is made.

Submit budget revision a timely Submit budget revision a timely manner. Per administrative rules, the manner. Per administrative rules, the budget revision must be submitted 45 budget revision must be submitted 45 days prior to the end of the quarterdays prior to the end of the quarter

Budget RevisionBudget Revision

Prior approval required Prior approval required Moving money between categories Moving money between categories Changes that affect the scope, regardless of Changes that affect the scope, regardless of

amount involvedamount involved All personnel changesAll personnel changes All lease/rental of equipmentAll lease/rental of equipment Reallocating money within a categoryReallocating money within a category Moving money into a category previously $0 Moving money into a category previously $0

always changes the scopealways changes the scope

Program RevisionsProgram Revisions

Prior approval requiredPrior approval required Change in project location Change in project location Change in scope and objectivesChange in scope and objectives Extension of project period – Extension of project period – not routinely not routinely

grantedgranted Extension of liquidation period (closeout deadline)Extension of liquidation period (closeout deadline)

Notify the Commission of changeNotify the Commission of change Project directorProject director Change of contact information Change of contact information

Address, phone number, and emailAddress, phone number, and email Person filling a prior approved positionPerson filling a prior approved position

Program and Budget Program and Budget Revision ApprovalRevision Approval Request by projectRequest by project

In writing – Provide detailed budget In writing – Provide detailed budget justification narrative justification narrative

Signed by authorized officials (Executive Signed by authorized officials (Executive Director and Fiscal OfficerDirector and Fiscal Officer

Due at least 45 days prior to end dateDue at least 45 days prior to end date Approval by Commission’s Executive Approval by Commission’s Executive

DirectorDirector Review of project complianceReview of project compliance Review of justification and submission dateReview of justification and submission date Allow two weeks for processingAllow two weeks for processing Decision made in writingDecision made in writing

Adjustments: Adjustments: MonitoringMonitoring

If prior approval not obtainedIf prior approval not obtained Commission will determine if an Commission will determine if an

adjustment changed the scope adjustment changed the scope during monitoringduring monitoring

Adjustment could be denied and funds Adjustment could be denied and funds returned to the Commissionreturned to the Commission

If not certain whether adjustment If not certain whether adjustment will result in change in scope, seek will result in change in scope, seek prior approval to be sureprior approval to be sure

IV. Financial IV. Financial ReportingReporting

Quarterly Financial Quarterly Financial Report Report (QFR)(QFR) Submit QFR to the Commission via Submit QFR to the Commission via

email and US mail by due dateemail and US mail by due date Fiscal and programmatic quarterly Fiscal and programmatic quarterly

report information should arrive report information should arrive togethertogether

Based on the review of the report, Based on the review of the report, Program Manager and Fiscal Program Manager and Fiscal SpecialistSpecialist Approve payments & make monitoring Approve payments & make monitoring

recommendationsrecommendations

Quarterly Subgrant Quarterly Subgrant Report Report (QSR) Due Dates(QSR) Due Dates

Reporting Periods:Reporting Periods:– 11stst quarter = July 1 quarter = July 1stst – September 30 – September 30thth due October due October

1515thth – 22ndnd quarter = October 1 quarter = October 1stst – December 31 – December 31stst due due

January 15January 15thth – 33rdrd quarter = January 1 – March 31 quarter = January 1 – March 31stst due April 15 due April 15thth – 44thth quarter = April 1 quarter = April 1stst – June 30 – June 30thth due July 15 due July 15thth __ If funded for year two funding Audit is due October If funded for year two funding Audit is due October

30, 201730, 2017 Send one Send one signed signed copy via email and the copy via email and the

original via US Mailoriginal via US Mail Failure to submit on time will result in an out Failure to submit on time will result in an out

of compliance letter being sentof compliance letter being sent

Payment Information Payment Information

If you are currently not in OAKS, the statewide If you are currently not in OAKS, the statewide accounting system you will need to submit: accounting system you will need to submit: W-9 form W-9 form

http://www.irs.gov/pub/irs-pdf/fw9.pdf Vendor form (OBM-5657) Vendor form (OBM-5657)

http://ohiosharedservices.ohio.gov/Vendors.aspx?Page=2

In order to receive an EFT reimbursement In order to receive an EFT reimbursement payment you will need to submit: payment you will need to submit: EFT direct deposit form (OBM – 1234) EFT direct deposit form (OBM – 1234) http://ohiosharedservices.ohio.gov/Vendors.aspx?Pa

ge=2

Payments on Payments on ExpendituresExpenditures Quarterly paymentsQuarterly payments

Report actual expenditures on QFRReport actual expenditures on QFR Reimbursement providedReimbursement provided

How to Avoid Common How to Avoid Common ErrorsErrors Report grant funds received from the Report grant funds received from the

Commission quarterly and year to dateCommission quarterly and year to date Report the total grant expenditures Report the total grant expenditures

quarterly and year to datequarterly and year to date Report outstanding obligation quarterly Report outstanding obligation quarterly

and year to date. If personnel, break and year to date. If personnel, break out salary and fringe benefitsout salary and fringe benefits

Use correct period ending dateUse correct period ending date Use correct grant numberUse correct grant number Obtain appropriate signature and submit Obtain appropriate signature and submit

originalsoriginals The approved budget is not correct on The approved budget is not correct on

the QFSthe QFS

Payment TimetablePayment Timetable

Commission FiscalCommission Fiscal Reviews of reports on first come first serveReviews of reports on first come first serve

10 business days 10 business days

QFRs QFRs do not do not submit fiscal backup submit fiscal backup documentationdocumentation

Back up documentation will be Back up documentation will be requested at when desk top requested at when desk top monitoring is performed or at on-site monitoring is performed or at on-site visit visit

Incorrect ReportsIncorrect Reports

Revised report will be requiredRevised report will be required Commission cannot make the changesCommission cannot make the changes

Liability issue for audit Liability issue for audit

Requires new signature – takes time Requires new signature – takes time and delays the payment and delays the payment

Will raise red flags for Will raise red flags for monitoring/auditmonitoring/audit

Will raise concerns during Will raise concerns during continuation reviewcontinuation review

All revised reports must be hard All revised reports must be hard copies with original signaturescopies with original signatures

V. Performance Information V. Performance Information & Monitoring& Monitoring

Purpose & BenefitsPurpose & Benefits

PurposePurpose Compliance oversightCompliance oversight Assist with funding recommendationsAssist with funding recommendations Identify areas for technical assistanceIdentify areas for technical assistance

BenefitsBenefits Promotes interaction between OCMH Promotes interaction between OCMH

and the Grantee Agencyand the Grantee Agency Performance Reports generate useful Performance Reports generate useful

datadata

On-Site Programmatic On-Site Programmatic MonitoringMonitoring Tell your storyTell your story Project progressProject progress

– Adhering to approved grant application?Adhering to approved grant application? Meeting objectives?Meeting objectives? Following timeline?Following timeline? REEP EvaluatorREEP Evaluator

Technical assistanceTechnical assistance Necessary follow-upNecessary follow-up

Fiscal MonitoringFiscal Monitoring

Fiscal MonitoringsFiscal Monitorings

Provide technical assistance to local and/or state Provide technical assistance to local and/or state agencies for financial grant-related issues to ensure agencies for financial grant-related issues to ensure optimum productivity, efficiency and quality of agency optimum productivity, efficiency and quality of agency operations and/or services. operations and/or services.

Identifies problems and prepares questions to pose Identifies problems and prepares questions to pose during monitoring.during monitoring.

Fiscal Monitorings Fiscal Monitorings (cont’d)(cont’d)

Documents reviewed include:Documents reviewed include: Bank Statements and ReconciliationsBank Statements and Reconciliations Receipts/DepositsReceipts/Deposits Other sources of agency supportOther sources of agency support General Ledger ReportsGeneral Ledger Reports Payroll Registers (Timesheets and Activity Payroll Registers (Timesheets and Activity

Reports)Reports) Consultant ContractsConsultant Contracts Consultant Payments (Invoices and Timesheets)Consultant Payments (Invoices and Timesheets) Rent equipment/Supply receiptsRent equipment/Supply receipts Travel Costs (Mileage Reimbursements, Lodging)Travel Costs (Mileage Reimbursements, Lodging) Canceled Warrants, Checks, Invoices and Canceled Warrants, Checks, Invoices and

Purchase OrdersPurchase Orders

Preliminary PlanningPreliminary Planning

Compliance Monitors communicate with the agency Compliance Monitors communicate with the agency leadership to plan a time for the fiscal monitoring leadership to plan a time for the fiscal monitoring review.review.

Site Confirmation Letter is sent email and U.S. mail Site Confirmation Letter is sent email and U.S. mail (Once date is set up) to the grantee confirming the (Once date is set up) to the grantee confirming the date and time of the fiscal monitoring. date and time of the fiscal monitoring.

Focus is to ensure accuracy of the QFR preparation Focus is to ensure accuracy of the QFR preparation by reviewing the Expenses, General Ledger and by reviewing the Expenses, General Ledger and Budget approved by the Commission and Budget approved by the Commission and comparing those documents for compliance.comparing those documents for compliance.

Fiscal On-Site VisitFiscal On-Site Visit

Compliance Monitors review and analyze records, Compliance Monitors review and analyze records, operations, organization, systems and controls, and operations, organization, systems and controls, and interviews employees involved in program being interviews employees involved in program being monitored as well as fiscal review of backup monitored as well as fiscal review of backup documentation submitted with quarterly fiscal reports documentation submitted with quarterly fiscal reports (QFR). (QFR).

Meet with appropriate representatives to be involved Meet with appropriate representatives to be involved in monitoring. in monitoring.

Attend meetings to review/participate in discussion of Attend meetings to review/participate in discussion of findings with appropriate representatives of entity findings with appropriate representatives of entity being monitored at the conclusion of the site visit. being monitored at the conclusion of the site visit.

Fiscal On-Site Visit Fiscal On-Site Visit (Cont’d)(Cont’d) Prepare final monitoring report summarizing work Prepare final monitoring report summarizing work

performed, findings and recommendations to performed, findings and recommendations to improve/resolve deficiencies or non-compliance.improve/resolve deficiencies or non-compliance.

Fiscal On-Site Visit Fiscal On-Site Visit (Cont’d)(Cont’d) Payroll Testing is a double check to verify Payroll Testing is a double check to verify

accuracy of the payroll payments made to all accuracy of the payroll payments made to all employees that are listed on the grant. employees that are listed on the grant. – Verify the personnel, hours worked, pay rates, and Verify the personnel, hours worked, pay rates, and

ensure that the total payroll is paid accurately. ensure that the total payroll is paid accurately. – Verify expense ledger (as provided by the Verify expense ledger (as provided by the

subgrantee), the bank statements, pay stubs, and subgrantee), the bank statements, pay stubs, and timesheets of all employees stated in the grant.timesheets of all employees stated in the grant.

– Any discrepancies are noted and if further action is Any discrepancies are noted and if further action is necessary, it is outlined in the Corrective Action necessary, it is outlined in the Corrective Action Letter. Letter.

Field Work (Cont’d)Field Work (Cont’d)

Expenditures Testing is used when there are Expenditures Testing is used when there are consultants, travel, supplies, other costs, consultants, travel, supplies, other costs, and/or administrative costs on the grant. and/or administrative costs on the grant. – Verify various expense “testing” to ensure Verify various expense “testing” to ensure

accuracy of expenses being reported on the grant, accuracy of expenses being reported on the grant, as well as to ensure that allowable costs are being as well as to ensure that allowable costs are being reported within the guidelines of the approved reported within the guidelines of the approved budget. Any discrepancies are noted and if further budget. Any discrepancies are noted and if further action is necessary, it is outlined in the Corrective action is necessary, it is outlined in the Corrective Action Letter. Action Letter.

Back-Up Back-Up DocumentationDocumentation

Summary Sheet Summary Sheet BreakdownBreakdown

Breakdown from Summary Sheet:Breakdown from Summary Sheet:

– Personnel Costs: Personnel Costs: (A)(A)

$10,267.69 + $1,115.69 + $42.66$10,267.69 + $1,115.69 + $42.66

= = $11,426.04 $11,426.04 (which matches QFR Personnel (which matches QFR Personnel Costs)Costs)

– Travel Costs: Travel Costs: (B)(B)

= = $74.40$74.40 (which matches QFR Travel Costs) (which matches QFR Travel Costs)– Supply Costs: Supply Costs: (C)(C)

= = $90.00$90.00 (which matches QFR Supply Costs) (which matches QFR Supply Costs)

Follow-UpFollow-Up

RecommendationsRecommendations

After fiscal on site visit work is complete a Corrective After fiscal on site visit work is complete a Corrective Action Letter is compiled and sent to the agency. The Action Letter is compiled and sent to the agency. The letter is usually sent within ten business days of the letter is usually sent within ten business days of the Onsite Monitoring. Onsite Monitoring.

Letter identifies problems and prepares Letter identifies problems and prepares recommendations as a result of the fiscal monitoring:recommendations as a result of the fiscal monitoring:– States personnel met with at the Onsite Monitoring.States personnel met with at the Onsite Monitoring.– Explains items reviewed during the monitoring.Explains items reviewed during the monitoring.– What observations were made during a review of the financial What observations were made during a review of the financial

documents and all other related financial information to each documents and all other related financial information to each grant being monitored.grant being monitored.

– Recommendations section stating what corrective action needs to Recommendations section stating what corrective action needs to be taken and if a 30 day follow-up will be required. be taken and if a 30 day follow-up will be required.

Letter is designed to improve/resolve deficiencies or Letter is designed to improve/resolve deficiencies or non-compliance of the grant fiscal monitoring.non-compliance of the grant fiscal monitoring.

Follow-UpFollow-Up

If a follow-up is necessary, the agency is given 30 If a follow-up is necessary, the agency is given 30 days from receipt of the letter to provide correction days from receipt of the letter to provide correction action in regards to the recommendations stated action in regards to the recommendations stated within the monitoring letter. within the monitoring letter. – Contact subgrantee and communicate with the agency Contact subgrantee and communicate with the agency

leadership to plan for the follow-up fiscal monitoring review. leadership to plan for the follow-up fiscal monitoring review. Agency comments are analyzed carefully, and are used, Agency comments are analyzed carefully, and are used,

when appropriate, to modify any monitoring when appropriate, to modify any monitoring recommendations.recommendations.

After the initial fiscal monitoring, a follow-up courtesy After the initial fiscal monitoring, a follow-up courtesy call/email may be necessary to answer any open items call/email may be necessary to answer any open items and/or questions regarding the recommendations letter. and/or questions regarding the recommendations letter.

If corrective action is not implemented within If corrective action is not implemented within the 30 days, all grant funds will be FROZEN.the 30 days, all grant funds will be FROZEN.

Corrective Action PlanCorrective Action Plan

Why Corrective Action Why Corrective Action Plan?Plan? Corrective action plan is outlined in the Corrective action plan is outlined in the

recommendations letter when a 30 day recommendations letter when a 30 day follow-up is necessary.follow-up is necessary.

It is designed to improve/resolve deficiencies It is designed to improve/resolve deficiencies or non-compliance issues related to the grant or non-compliance issues related to the grant monitoring(s).monitoring(s).

Assists the agency from having non-Assists the agency from having non-compliance action taken against them.compliance action taken against them.

Timeline and Corrective Timeline and Corrective ActionAction The agency is given 30 days from receipt of The agency is given 30 days from receipt of

the recommendations letter to provide a the recommendations letter to provide a corrective action plan in regards to the corrective action plan in regards to the recommendations stated within the recommendations stated within the recommendations letter.recommendations letter.

The agency must demonstrate at the 30 day The agency must demonstrate at the 30 day follow-up monitoring that corrective action follow-up monitoring that corrective action has been taken and that the has been taken and that the recommendations outlined in the monitoring recommendations outlined in the monitoring letter have been satisfactorily met.letter have been satisfactorily met.

Corrective Action PlanCorrective Action PlanExamplesExamples Continue to use proper care when filing paperwork in the Continue to use proper care when filing paperwork in the

grant files/binder.grant files/binder. Continue to provide detailed backup for the amounts Continue to provide detailed backup for the amounts

reported on the QFR, and referencing where the reported on the QFR, and referencing where the supporting documentation is located.supporting documentation is located.

The OCMH grant activity could be verified in the financial The OCMH grant activity could be verified in the financial accounting system maintained by the agency showing all accounting system maintained by the agency showing all related financial activity related to Commission grant related financial activity related to Commission grant funds.funds.

An Expense Ledger should be available to detail out all An Expense Ledger should be available to detail out all expenses year-to-date.expenses year-to-date.

There is no “Separation of Duties”; Mr.Mrs. XXX XXXX There is no “Separation of Duties”; Mr.Mrs. XXX XXXX solely handles all financial aspects of the grant(s) award solely handles all financial aspects of the grant(s) award by OCMH.by OCMH.

Corrective Action PlanCorrective Action Plan Examples (Cont’d) Examples (Cont’d)

With your grant staff, ensure that the With your grant staff, ensure that the most accurate most accurate and and updated budget informationupdated budget information is on file with OCMH. is on file with OCMH.

Ensure that proper notification is submitted to Ensure that proper notification is submitted to our office explaining any necessary budget our office explaining any necessary budget revision that differ from the original approved revision that differ from the original approved grant budget. This change applies to all grants grant budget. This change applies to all grants that are awarded from OCMH.that are awarded from OCMH.

It is highly recommended that responsibilities of It is highly recommended that responsibilities of Approving Expenditures, Signing of the Checks, Approving Expenditures, Signing of the Checks, Posting Transactions to the General Ledger, and Posting Transactions to the General Ledger, and Performing Bank Reconciliations be shared among Performing Bank Reconciliations be shared among more than one employeemore than one employee in order to segregate the in order to segregate the Separation of Duties within the organization.Separation of Duties within the organization.

VI. CloseoutVI. Closeout

Closeout DeadlineCloseout Deadline

60 days after project end date60 days after project end date Failure to report will jeopardize Failure to report will jeopardize

reimbursements and future reimbursements and future fundingfunding

Closeout ChecklistCloseout Checklist

ProgrammaticProgrammatic All performance reportsAll performance reports Products/publications/deliverablesProducts/publications/deliverables

FiscalFiscal All financial reportsAll financial reports Final QFRFinal QFR

OCMH will send refund request letter (if OCMH will send refund request letter (if applicable)applicable)

Submit refund to OCMHSubmit refund to OCMH

Closeout Financial Closeout Financial ReportReport

Fourth quarter reportFourth quarter report Show unpaid obligationsShow unpaid obligations If no unpaid obligations, submit the If no unpaid obligations, submit the

report as final report as final

Final reportFinal report All bills paidAll bills paid All expenditures are reported All expenditures are reported

Incurred within the grant periodIncurred within the grant period Paid by end of liquidation periodPaid by end of liquidation period All column add correctlyAll column add correctly

Commission Contact Commission Contact InformationInformation Ohio Commission on Minority Ohio Commission on Minority

HealthHealth 77 S. High Street77 S. High Street

1818thth Floor Floor Columbus, Ohio 43215Columbus, Ohio 43215 614-466-4000 (telephone)614-466-4000 (telephone) 614-752-9049 (fax)614-752-9049 (fax)