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OnTrack Financial and Grant
Compliance
Welcome
Welcome
The OnTrack Policies and Procedures is a draft and a living document. It may be changed based on UWGC approval and new information from CNCS.
Inconsistency
Best
Practices
Managing Your Budget
An effective budget must be:Realistic: Reflects expected program expenses and its capacity to
carry out program activitiesConsistent: Aligned with program’s goals and objectivesFlexible: “A project’s financial and operating circumstances can
often change and must have a budget that can adapt to changing circumstances”
(Financial and Grants Management Institute, 2012)
Managing Your Budget
All grantees will work in accordance to:• The NCSA and other applicable Federal
Statutes• CNCS and other Federal regulations• Notice of Grantee Award and Signature Page• Social Innovative Fund Special Provisions• General Provisions• The approved Application (including all
assurances, certifications, attachments, and pre-award negotiations)
• Sub-Grantee Contracts All OMB Circulars are online at
https://www.whitehouse.gov/omb/grants_circulars
Managing Your Budget
All costs must be: Reasonable Allocable Allowable Consistent
Examples of UNALLOWABLE costs:- Lobbying- Fines and penalties- Expenses not necessary to meet program objectives- Entertainment, alcohol- Costs that would constitute waste, fraud, and abuse- Unreasonable from a “prudent person” perspective- Costs with no logical bases for allocating to your program- Food (except where the sole purpose of the conference is the
dissemination of technical information)
(Financial and Grants Management Institute, 2012)
Managing Your Budget
Your budget will have 8 main categories:1. Personnel Expenses2. Fringe Benefits3. Travel4. Equipment5. Supplies6. Contractual and Consultant Services7. Other Costs8. Indirect Costs
Supporting Documentation
Document, Document, Document
Is it in your budget?Is it in your original
application?Is it……
Reasonable Allocable Allowable
Supporting Documentation
Personnel Salary
Signed timesheets including number of hours allocated to OnTrack **Even those that are 100% OnTrack
Payroll register highlighting the name(s) of each employee (s) charged to the grant
Payroll tax deposits Fringe
All invoices for fringe benefits charged to the grant and paid to the provider
Supporting Documentation
Supporting Documentation
Travel Meals
All receipts/invoices (Unless your organization reimburses Per Diem….. Costs should be treated consistently with other funding sources)
Expenses All invoices for travel including mileage logs, gas
receipts, and/or used airline or train tickets Training
Copy of training registration that states cost Hotel bill Receipts for local travel
Supporting Documentation
Supplies / Other Costs All receipts and invoices
Contractual and Consultant Services RFP process showing competitive selection process Contracts Invoices
Indirect Costs
Indirect Costs are not “extra” in your budget In other words, they must be worked in to your total
budget Indirect Costs are only allowable if you have
a Federally Negotiated Indirect Cost Rate
Matching
SIF Matching Requirements
$1 match = $1 Federal (dollar-for-dollar)Cash match only (no in-kind)Subgrant match is $1 for every $1 awarded
Subgrants are required to meet a dollar for dollar match expenditure every 12 months beginning at the start of their
first award period.
Matching
Acceptable Match is…. Verifiable from the grantee’s records Are necessary and reasonable for proper and efficient
accomplishment of project or program objectives Are allowable under the applicable OMB cost principles Are not paid by the Federal Government under another
award Are provided for in the approved budget
Match must be Allowable, Reasonable, Allocable, and Consistently Applied
(Financial and Grants Management Institute, 2012)
Matching
Your General Ledger must clearly delineate between Federal Grant
Dollars and Grantee Share (Match)
Evaluation Costs
Implementation Studies will be paid for via the 10% allocation in Sub-Grantee Budgets. This cost should be under the CNCS Share. It will be billed directly to UWGC and we will pay and deduct from your budget.
Site Visits
We are here to support you!
Purpose of Financial MonitoringEnsure compliance with rules, regulations, and
requirementsSafeguard Federal funds against fraud, waster, and
abuseHelp identify actual and potential issuesIdentify technical assistance and training needsEnsure follow-up on issues and corrective actions
(Financial and Grants Management Institute, 2012)
Site Visits
Five Parts to each Site Visit1. Sub-Grantee Financial Monitoring Review2. Background Check Compliance Checklist3. Sub-Grantee Organizational Management Review4. Monthly Budget Report: Forecasted VS Actual5. Programmatic Review (Based on application)
Policies and Procedures
OnTrackGoverning Policies and ProceduresFederal Grant ComplianceOnTrack MonitoringFinancial Policies and Procedures
Questions