Paths to Success: Seminar on Financial Management

SEMINAR ON FINANCIAL MANAGEMENTSEMINAR ON FINANCIAL MANAGEMENT

OJJDP’s OJJDP’s Tribal Tribal Youth Youth

ProgramProgram

No Question is a Dumb Question

Office of the Chief Financial OfficerOffice of the Chief Financial OfficerOrganization StructureOrganization Structure

Marcia K. PaullChief Financial Officer

Larry HailesDeputy Comptroller

Grants Financial ManagementAdmin. Assistant Admin. Assistant

Quality Control TeamAdmin. Assistant

Team BTeam A Team C Team D

Special Assistant Admin. Assistant

Frank RamosDeputy Comptroller

Finance and Accounting

Angel (Jerry) ContyAssistant Deputy ComptrollerGrants Financial Management

Financial Services Branch I Financial Services Branch II

Joanne SuttingtonAssistant Deputy Comptroller

Finance and Accounting

Special Assistant Administrative Officer

Financial ReportsBranch

Accts ReceivableBranch

Accounts PayableBranch

Customer ServiceBranch

FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SEMINAR

Financial Management SystemsFinancial Management Systems

In summary, a Financial Management System must be able to record and report on the:

Receipt;

Obligation; and

Expenditures of grant funds

Conditions of AwardConditions of Award1. The recipient agrees to comply with

the financial and administrative requirements set forth in the current edition of OJP's "Financial Guide."


The United States Department of Justice Office of Justice ProgramsOffice if the Comptroller

Financial Guide

2. The recipient agrees to comply with the organizational audit requirements of OMB Circular A-133, Audits of State, Local Governments and Non-Profit Organizations, as further described in OJP's Financial Guide, Chapter 19. Note: There is a different special condition

for individuals and for-profit commercial organizations.

Conditions of AwardConditions of Award


3. The recipient acknowledges that failure to submit an acceptable Equal Employment Opportunity Plan (if recipient is required to submit one pursuant to 28 CFR Section 42.302), that is approved by the Office of Civil Rights, is a violation of its Certified Assurance and may result in funds from the award being frozen, until such time as the recipient is in compliance.



New Changes to Anti-Lobbying Act:

4. Recipient understands and agrees that it cannot use any federal funds, either directly or indirectly, in support of the enactment, repeal, modification or adoption of any law, regulation or policy, at any level of government, without the express prior written approval of OJP.




Conditions of AwardConditions of Award5. The applicant budget is pending approval.

The recipient may not obligate, expend, or drawdown any grant funds until the Office of Justice Programs, Office of the Chief Financial Officer, has issued a clearance of the application budget, and a Grant Adjustment Notice has been issued removing this special condition.

• Obligation Period (grantee books)– EX: Award period = 10/1/05 - 9/30/07

Award date = 12/1/05 (Federal books)

• Expenditure Period– EX: 10/1/05 - 12/14/07

AVAILABILITY OF FUNDSAVAILABILITY OF FUNDS



PAPRS

Need Help?

OJP - OCFO Customer Service Center

1-800-458-0786

Payment of Grant FundsPayment of Grant Funds

810

CVS Drugs

Grantee

The Grantee calls directly to OJP.(by using a phone to connect to

PAPRS)

Phone-Activated PaperlessRequest System

PAPRS

PAPRSResponds toeach request with:

-Approved -Denied -Rec’d for review

- OJP at Seventh St.-

PAPRS PROCESSPAPRS PROCESS

1. Have signed & returned award document?

2. Have current SF-269A on file?

3. Have met all special conditions?

4. Have submitted an ACH Enrollment Form?


5. Have OJP vendor number?

6. Have a PIN number?


7. Have a Grant ID number?

8. Double checked dates for duplicate request?


9. Know the amount you are requesting.

10. Pay attention to system responses.


• All OJP funded contracts for events that include 30 or more participants (both Federal and non-Federal) lodging costs for any number of attendees requiring lodging must not exceed Federal per diem rate for lodging.

• Conferences that include less than 30 people are exempt from this requirement.

LODGING RATES AT PER-DIEMLODGING RATES AT PER-DIEM

• The web-site address for obtaining the current rates is: www.gsa.gov.

• OJP Financial Guide provides further clarification of this requirement at www.ojp.usdoj.gov/oc/.

LODGING RATES AT PER-DIEMLODGING RATES AT PER-DIEM

http://www.gsa.gov/

Applicability of F&B Policy?

Applicable to assist award recipients, contractors, and Federal employees (OCFO policy statement)

For events that include: MeetingsConferencesTraining

What is the Food & Beverage Policy?What is the Food & Beverage Policy?

Appropriate Meetings: Formal agenda/event Mandatory attendance Provide topical matters of general interest


• Appropriate Working Lunch: – Several hours of substantive information

provided before and after lunch – Formal agenda/working lunch agenda – Program or speaker providing important

information – Mandatory attendance

• No viewing of exhibits: (such as at a convention)


• Appropriate Working Dinner: – Several hours of substantive information

provided before and after dinner – Formal agenda/working agenda – Program or speaker providing important

information – Mandatory attendance

• Event can not end after dinner:



• Three Tests Rule: – Incidental to work-related event – Cost is reasonable – Not for amusement or social event

(no receptions)

• Examples of appropriate Break Foods:

coffee/tea

soda/juices

cookies

fruit


No matter what is allowable –

NOT mandatory: FIRST project manager should decide

whether they want to use project $ for such costs


Top Ten Tips for Food & Beverage: 1. Provide a speaker at a lunch or dinner

2. Support the event with a formal agenda

3. The event must be mandatory for all participants

4. Do not pay for bar charges using registration fees (i.e. program income)7

5. Do not make alcohol available at the event



Top Ten Tips for Food & Beverage: 6. Provide appropriate break foods

7. Surrounding events must provide several

hours of substantive information

8. Do not end events with a meal and/or

break

9. Costs must be reasonable

10. As a participant, reduce per diem

appropriately

10% Deviation from Total Award $$ (does not apply to grants $100K or less)

Change in Scope of Project Change in Project Period (no cost

extension)

GRANT ADJUSTMENTS

FINANCIAL MANAGEMENT SEMINARFINANCIAL MANAGEMENT SEMINAR

GRANT ADJUSTMENTSGRANT ADJUSTMENTS

Retire Special Conditions Change of Project Director Prior Approval Change in grantee address


Old GAN FormOld GAN Form

Standard grant adjustment types1. Project Budget Additions

2. Approve Sole Source

3. Change Grantee Authorized Signing Official

4. Change Grantee Contact Name or Key Staff

5. Change in approved budget categories

6. Change in OJP Grant Manager

7. Changes in Scope of Grant

8. Changes in Scope of Grant with Budget Implications

9. Contracting for or Transferring of Grant-Supported Effort (Discretionary only)

10. Date Changes – Extension of Expenditure Period (No Cost Extension)

11. Date Changes – Extension of Grant Period

12. Deviations from approved budgets

13. Grant Closeouts

14. Name Change

15. Name Change – Grant Administration Change Agreement

16. Name Change – Grant Implementation Change Agreement

17. Permanent Withdrawal or Change in Project Director (Discretionary Only)

18. Project Site/Address Change

19. Removal of Special Conditions (program requirements are met)

20. Remove Special Conditions Related to Withholding Funds

21. Deobligation of Funds for Closeout (OC Initiates)

22. Deobligation of Funds in Prep to Closeout

23. Successor in Interest Agreements (Categorical only)

24. Temporary Absence of Project Director (Discretionary & Cooperative Agreements Only)

25. Vendor # Change or VIN Change

•Standardize

•Combine

•Eliminate

Grantee

• Sole Source Approval

• Program Office Approvals

• Budget Modifications

• Change Grantee Authorized Signing Official

• Change Grantee Contact Name or Alternate Contact

• Change Grantee Name

• Mailing Address Change

• Change Project Period

• Change Project Scope

Program Office

10. Removal of Special Conditions Related to Programmatic Requirements

11. Removal of Special Conditions Related to Programmatic Requirements Withholding Funds

12. Budget Modifications

13. Change Project Period

14. Change Project Scope

OC

15. Removal of Special Conditions Related to Financial Clearance

GMS Grant Adjustment types

Grant Adjustment NoticeGrant Adjustment Notice(GANs)(GANs)

Grantee Initiated GANsGrantee Initiated GANs

Grant Manager Initiated GANsGrant Manager Initiated GANs

Financial Analyst Initiated GANsFinancial Analyst Initiated GANs

GMS Home PageGMS Home Page

CLICK HERE

Enter the User ID and Password

Applicant Sign In PageApplicant Sign In Page

The Grantee will click on the ‘Grant Adjustment’ link

GMS Home PageGMS Home Page

Click on this link to create a new GAN

All Active GANsAll Active GANs

These are the details that will be changed

Change Grantee Authorized Signing OfficialChange Grantee Authorized Signing Official

• Choose the adjustment to be made by clicking on the ‘drop-down’ arrow

• A list of ‘Adjustment Types’ will be displayed• Choose the GAN type by clicking on the

appropriate type

Grant Adjustments TypeGrant Adjustments Type

Place a check mark in the Award requiring a change

Select AwardSelect Award

Click “Select”

Change InformationChange Information

1. Current information is displayed on the left side, while the right side displays the placeholders where the new and updated information must be entered.

2. Grantee must enter justification for change of signing official prior to saving or submitting GAN request

Choosing the DocumentChoosing the Document

•Choose the file by highlighting it •The ‘Choose File’ dialogue windows opens

•Click ‘Open’

•User must click on ‘Browse” to find the attachment

The Attached Supporting DocumentsThe Attached Supporting Documents

• To attach the file to the GAN, user must click on ‘Attach File.

• Grantee will be given the opportunity to add another document

•Up to 5 documents may be added to the GAN

The Attached Supporting DocumentsThe Attached Supporting Documents

• The form is now complete and the supporting document/s have all been attached.

• Once this has been checked, click on ‘Submit’.

Final Document ChangeFinal Document Change

Final Action QueryFinal Action Query

Completed GAN NotificationCompleted GAN Notification All Active GANsAll Active GANs

Change Grantee NameChange Grantee Name

Change Grantee Name Change Grantee Name

Grantee highlights and clicks on the desired change action

A Notification box will appear, advising the grantee of the implications of the action


Grantee must click on the ‘Select’ button to continue


A list of all Grants that will be affected by the change will show on the right side of the GAN document


Justification for the Grantee Name Change is required before the grantee may proceed

Click the ‘Save’ button if you wish to return to the GAN before submitting.


Once the ’Submit ‘ button has been clicked, no further editing may be done.

An ‘Action Notification’ dialogue query box will appear confirming the action.


Completed GAN Notification Completed GAN Notification All Active GANsAll Active GANs


SF 269ASF 269AFinancial Status ReportFinancial Status Report

Web-based SF 269A ReportingWeb-based SF 269A Reporting

• Effective October 27, 2007, Quarterly Financial Status Reports are submitted through the Grants Management System (GMS) at https://grants.ojp.usdoj.gov.

• The on-line SF-269A requires the same reporting information as the paper version.

• No more faxing. No more mailing.


https://grants.ojp.usdoj.gov/

On Line SF 269A ReportingOn Line SF 269A Reporting

CLICK HERECLICK HERE


Smallville Police Department123 Main StreetNicetown, USA 12356

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01/01/06

12/31/0604/01/06

06/30/06

2006-XX-XX-1234

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50,000

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2,000

14,020

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Mr.

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Director

999 555 1234

Reporting RequirementsReporting RequirementsRemember:

• SF-269A - Quarterly - delinquent after 15th May, and the 14th of Aug, Nov, and Feb.

• Problems with SF269? Contact:OCFO Customer Service Center1-(800) 458-0786 or (202) 305-3388 TDD (For Hearing Impaired) (202) 616-3867Email: [email protected]

Fax#: (202) 353-9279


Reporting RequirementsReporting Requirements• Check the special conditions on your Award

Document or the Solicitation, to determine due dates for Progress Reports

• If Progress Reports are delinquent, future awards, fund drawdowns, and grant adjustment notices may not be processed

• Applicants that apply for Federal funding utilizing GMS should submit their progress reports on-line through this system


Reporting RequirementsReporting Requirements• The Grant Management System (GMS) has the capability

for grantees to report their grant process through an online Categorical Assistance Progress Report or online Performance Report.

• Features include:– Data for form is filled in with information already in GMS– Grantees can attach documents as part of their report – E-mail notifications occur to remind grantees to submit

report – OJP grant managers can review and send back

incomplete reports to grantees

FINANCIAL MANAGEMENT SEMINAR

Reporting RequirementsReporting Requirements

• Questions concerning GMS may be addressed to the GMS Help Desk at1-(800) 549-9901

• Contact program manager for Reporting Requirements


MONITORING MONITORING DISCUSSIONDISCUSSION



Monitoring Division’s MissionMonitoring Division’s Mission

• Ensure stewardship over Federal funds awarded by:– On-Site financial reviews– OCFO-Based financial reviews– Resolution of audit reports– Technical assistance to grantees

FINANCIAL MANAGEMENT SEMINARTEN TOP MONITORING FINDINGS TEN TOP MONITORING FINDINGS (FY2006)(FY2006)• 1. Grant expenditures questioned

• 2. Accounting procedures needed improvement

• 3. Financial Status Reports were not timely submitted

• 4. Amounts reported on FSRs were not supported by adequate accounting records

• 5. Payroll procedures needed improvement

FINANCIAL MANAGEMENT SEMINAR

• 6. Single Audit Report packages were not timely submitted

• 7. Inventory procedures needed improvement

• 8. Inadequate subrecipient monitoring • 9. Procurement procedures needed

improvement • 10. Unauthorized budget modifications (in

excess of 10% limit)

TEN TOP MONITORING FINDINGS TEN TOP MONITORING FINDINGS (FY2006)(FY2006)

Financial GuideFinancial GuideThe United States Department of Justice Office of Justice ProgramsOffice if the Comptroller

Financial Guide

http://www.ojp.usdoj.gov/ochttp://www.ojp.usdoj.gov/oc


Electronic Access for the OJP Electronic Access for the OJP Financial Guide via InternetFinancial Guide via Internet

OJP Home Page http://www.ojp.usdoj.gov/oc

Click on the Financial Guide to review guide


OCFO Financial QuestionsOCFO Financial Questionsvia Internetvia Internet

OCFO e-mail Address: [email protected]


OCFO Financial QuestionsOCFO Financial Questionsvia Telephonevia Telephone

OCFO Customer Service Center Monday through Friday8:30 a.m. - 6:00 p.m. est.

1-(800) 458-0786 or (202) 305-3388 TDD (For Hearing Impaired) (202) 616-3867

FAX (202) 353-9279


• Over 1,500 Programs• Represents $400b• 52 Agencies• Search by Keyword

http://www.cfda.gov

HOW TO ACCESS GRANT $$HOW TO ACCESS GRANT $$

Catalogue of Federal Domestic Catalogue of Federal Domestic Assistance (CFDA)Assistance (CFDA)

For more informationFor more information(202) 708-5126 FEDERAL DOMESTIC ASSISTANCECATALOG STAFF307 - 7th Street, S.W.Room #101WASHINGTON, D.C. 20407


To access CFDA on-line To access CFDA on-line

GSA Home Page Publications

http://www.cfda.gov


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