jag recovery act financial and administrative training district attorneys council federal grants...
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JAG Recovery Act Financial and Administrative Training
District Attorneys Council Federal Grants Division421 N.W. 13th St., Suite 290Oklahoma City, OK 73103405/264-5008www.ok.gov/dac/
Justice Assistance Grant The purpose of the Justice Assistance Grant is
to prevent and control crime and improve the criminal justice system.
The JAG Program provides the State with the flexibility to prioritize and place justice funds where most needed.
Grant Division Philosophy
Grant Funds Are Not Free
Nearly every grant has fiscal, administrative, and programmatic requirements.
When federal funding is received, these strings are passed on to the subgrantee.
Recovery Act Purpose Projects supported under the Recovery Act must
adhere to the primary principles of the Act: 1) creation of jobs; 2) preservation of jobs; and, 3) promotion of economic growth.
The Recovery Act places emphasis on accountability and transparency in the use of taxpayer dollars.
DUNS Number A DUNS number is a unique nine-digit
number that is the universal standard for identifying and keeping track of entities receiving Federal funds.
Recommend that each DAs Office have their own DUNS number and utilize the State’s Tax ID number.
CCR Registration The CCR database is the repository for standard
information about federal financial assistance applicants, recipients, and subrecipients.
Applicants must update or renew their CCR registration at least once per year to maintain an active status.
CCR registration must be active during the entire life of the award.
Multi-Year Awards The JAG Board approved the ability to
modify and renew the award for 12 months contingent upon the subgrantees fiscal and programmatic performance and with the submission of appropriate paperwork.
Multi-year awards are contingent upon the availability of U.S. Department of Justice funding.
Chief Executive Officer The CEO is the person with official signature
authority to make financial and programmatic commitments on behalf of the agency.
By CEO signing award documents & special conditions, they have indicated willingness to abide by the rules.
Award Acceptance Procedures
Award Documents Award Notice Special Conditions Other Award Documents –
Revised Goals and Objectives and Revised Budget
Complete award packet, all award documents, are due August 17, 2009.
Award Documents Goals and Objectives
Must be measurable. Some subgrantees will be required to make revisions.
Should receive a separate letter either releasing you from that Special Condition or asking for revisions.
Revised Budget
Special Conditions Special Conditions are the Terms and
Conditions of the Award Under the Recovery Act, the number of
special conditions increased from 24 in 2008 to 36 in 2009.
It is important to READ and UNDERSTAND the Special Conditions.
Special Conditions
Terms and conditions of the award Global Requirements
Attend the Financial Meeting Return documents by deadline
Individual Requirements Goals and Objectives
Special Condition - #5
Budget The Federal Grants Division will approve the budget
in the framework of the award amount. The subgrantee understands and agrees that any deviations to the approved budget must be in compliance with the most current edition of the Administrative and Financial Guide. Deviations outside of the scope of the approved budget and/or the Administrative and Financial Guide may result in unallowable expenditures and therefore lead to the return of federal funds by the subgrantee.
Special Condition - #10 Lobbying
The subgrantee 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 express written permission.
Special Condition – Civil Rights Compliance - #11
$Civil
Rights Obligation
s
Special Condition - Equal Employment Opportunity Plan - #12 If required, the subgrantee will submit an acceptable
Equal Employment Opportunity Plan (EEOP) that is approved by the Office of Civil Rights within 45 days from the date of the award. Failure to submit an approved EEOP is a violation of the Special Conditions and may result in suspension or termination of funding, until such time as the subgrantee is in compliance.
Obligation of State Administering Agency
It is the responsibility of a State AdministeringAgency to ensure that its subgrantees arecomplying with all applicable federal civil
rights laws.
It is the responsibility of a State AdministeringAgency to ensure that its subgrantees arecomplying with all applicable federal civil
rights laws.
The Office for Civil Rights
The Office of Civil Rights enforces: Title VI of the Civil Rights Act of 1964 Program Statutes (e.g., Safe Streets Act, Victims
of Crime Act, JJDPA) Section 504 of the Rehabilitation Act of 1973 Title II of the Americans with Disabilities Act of
1990 Age Discrimination Act of 1975 Title IX of the Education Amendments of 1972
Special Condition - #16 Limited English Proficiency
As a subgrantee, you are required to take reasonable steps to ensure LEP persons have meaningful access to the services under this grant program. Meaningful access may entail providing language assistance services, including oral and written translation when necessary.
Special Condition – HIDTA Deconfliction - #18 HIDTA Deconfliction
The subgrantee agrees to use the HIDTA Deconfliction Program maintained and operated by the Oklahoma Bureau of Narcotics and Dangerous Drugs.
Must use both Event AND Subject Deconfliction
JAG Board will be reviewing reports – funding may be terminated in the future if the number of investigations don’t jive with the number of Deconfliction Reports
Special Condition – Accountability and Transparency - #28
Separate Tracking and Reporting of
Recovery Act Funds The subgrantee agrees to track, account for, and
report on all funds from this Recovery Act award (including specific outcomes and benefits attributable to Recovery Act funds) separately from all other funds, including DOJ award funds from non-Recovery Act awards awarded for the same or similar purposes or programs.
Special Condition – Accountability and Transparency - #28
Accordingly, the accounting systems of the subgrantee must ensure that funds from this Recovery Act award are not commingled with funds from any other source.
The subgrantee further agrees that all personnel whose activities are to be charged to the award will maintain timesheets to document hours worked for activities related to this award and non-award related activities.
Special Condition – Reporting Fraud, Waste, Error and Abuse - #31
Each subgrantee is to promptly refer to an appropriate inspector general any credible evidence that a principal, employee, agent, contractor, subgrantee, subcontractor, or other person has submitted false claim under the False Claims Act or has committed a criminal or civil violation of laws pertaining to fraud, conflict of interest, bribery, or gratuity, or similar misconduct involving Recovery Act Funds.
Special Condition – Reporting Fraud, Waste, Error and Abuse - #31
Misuse of grant funds may result in a range of penalties, including suspension of current and future funds, suspensions or debarment from federal grants, recoupment of monies provided under a grant, and civil and/or criminal penalties.
Special Condition – Reporting Fraud, Waste, Error and Abuse - #31
You must report potential fraud, waste, abuse, or misconduct to the U.S. Department of Justice, Office of the Inspector General (OIG) by: Mail Email: [email protected] Hotline: (contact information in English and
Spanish): (800) 869-4499
Special Condition – Reporting Fraud, Waste, Error and Abuse - #31
The Recovery Act provides certain protections against reprisals for employees of non-Federal employers who disclose information reasonably believed to be evidence of gross management, gross waste, substantial and specific danger to public health or safety, abuse of authority, or violations of law related to contracts or grants using Recovery Act funds.
Standard Assurances
Drug Free Work Place
Debarment
Drug Free Workplace Policy Subgrantees are required to maintain a drug
free workplace policy. The policy must be posted in a location that is
accessible to all employees. During site visits, subgrantees will be
requested to show where the drug free workplace policy is posted.
Debarment Subgrantees can be debarred if proceedings
have been initiated or if a subgrantee has been convicted of, indicted for, either criminally or civilly, for fraud, embezzlement, forgery, bribery, falsification or destruction of records, making false statements, receiving stolen property.
Debarment or suspension has government wide effect.
Implementing the Grant Personnel
Project Director & Fiscal Officer may not be the same person
Change in Project Director Change in Fiscal Officer Submit A-9 and A-1 Form
Forms on the Web
Implementing the Grant Award Period is 7/1/09 – 6/30/10.
May NOT expend the funds prior to 7/1/09.
Funds MUST be encumbered, through a purchase order or some other means before 6/30/10.
Have 60 days to expend, or pay, for the encumbrances.
Implementing the Grant Initiation/Operation of Project
Project is required to be operational within 60 days of start date.
If there is a delay beyond 60 days, send letter to Federal Grants Division Director.
If project is not operational in 90 days, second letter must be sent explaining the delay.
Implementing the Grant Commingling
Commingling is NOT allowed! JAG Recovery Act Grant must be accounted for
separately. Funds received from the JAG grant may not be
used to support another project.
Implementing the Grant Supplanting
Supplanting is NOT allowed! Supplanting is when you reduce state and local
budgets by replacing the monies with federal funds.
If a grant position is vacated and then filled by a current employee an A-14 Form must be completed.
Grant Implementation
Change in the Scope of Project May only use the funds for activities and
purposes that were approved in the application and budget.
Change in scope occurs when programmatic activities or budget deviates from approved application.
Change in scope of the project requires BOARD APPROVAL
Implementing the Grant Project Income
Income earned as a direct result of project operations.
Reported quarterly – Including Final A-8 Reported in the award period the project
operations took place. For example, investigators seized $100,000 in
August. The funds were not available for use until July. This income would not be reported because it was recognized after the award period.
Financial and Programmatic Reporting Requirements
DON’T SHOOT
THE MESSENGER!
Programmatic Reporting Requirements
Two Reports: J-2 Semi-Annual Progress Report Performance Metrics
Programmatic Reporting RequirementsFORM DUE DATE
FORM J-2 JAGPROGRESSREPORTProgrammatic progress report thatis due bi-annually. This reportincludes narrative data related tothe approved goals and objectivesof the project.
July 1through December 31
Due February 1, 2010
January 1through June 30
Due August 2, 2010
Programmatic Reporting Requirements As the state administering agency, DAC is
required to provide subgrantee performance metrics data reports to BJA ten (10) days after the end of the quarter: July 31 Due August 10 October 31 Due November 10 January 31 Due February 10 April 30 Due May 10
Programmatic Reporting RequirementsFORM DUE DATE
PERFORMANCEMETRICSNumerical dataelements must bereported on aquarterly basis.
July and August Due September 15, 2009
September, October, and November
DueDecember 15, 2009
December, January, and February
Due March 15, 2010
March, April, and May Due June 15, 2010
June Due September 15, 2010
Dreaded Draw Hold Used for late programmatic and/or fiscal
reports. Program Specialist will contact the subgrantee
and allow for 1-week grace period. If not received, Draw Hold is completed. Repeated Draw Holds are conveyed to Board
during awarding process.
Implementing the Grant Budgets
Approval of Revisions More than 10% Less than 10%
Deadline 6/1/10
Implementing the Grant Equipment Purchases
MUST GET PRIOR APPROVAL IF NOT IN
THE APPROVED BUDGET
Travel All subgrantees must comply with the
Oklahoma State Travel Reimbursement Act. DA Offices must file travel claims through
DAC. Any claims not paid through DAC will be disallowed.
All other state agencies must file travel claims through their agency.
Implementing the Grant
Implementing the Grant
Personnel Costs Actual salaries, wages and benefits may be paid. Accurate time and attendance records are
required to be utilized for all personnel whose salary is charged to the project.
Implementing the Grant Expenditures Requiring Prior
Approval Equipment Consultants Out-of-State Travel
Non-Allowable Expenditures Review in Financial Guide
Implementing the Grant Records Maintenance
Programmatic Records Fiscal Records Five Year Rule Audit Findings Time Sheets
Implementing the Grant Grant Period Extension Requests
Submit A-2 Form with detailed explanation
Up to 12 month extension
Deadline – June 1, 2010
Implementing the Grant Request for Funds
File A-3 Form File Monthly – Even if it is zero Receipt of Funds
Financial Reporting Requirements
New A-7 Form. Download new form off the website.
Will request you resubmit on the new form if you use the old one.
Fiscal reporting dates will not change but will not coincide with the programmatic reporting dates.
Financial Reporting Requirements
Due Dates: July 15th October 15th January 15th
April 15th
A-7 Quarterly Report Form Review
Access to Records
The DAC, the Office of Justice Programs, and the State Auditor have the right to access subgrantee records pertaining to the grant award.
Access to Records
This access extends to any books, documents, papers and other records of the subgrantee that are necessary for audits, examinations, excerpts and transcripts. The subgrantee has the same right of access to pertinent records of subcontractors for similar purposes.
A-133 Audit Non-federal entities that expend $500,000 or
more in federal funds (from all sources including pass-through subawards) in the organization’s fiscal year (12-month turnaround reporting period) shall have a single organization-wide audit conducted in accordance with the provisions of OMB Circular A-133.
A-133 Audit An A-133 Audit can cost $30,000 so it is
important to understand the ramifications of this requirement.
Record Organization
Keep all grant records, fiscal and programmatic, in one accessible file.
Grant records should be kept in one location.
Use a 3-ring binder, records file, or a system that fits your office organization system.
Record Organization – File/Notebook Tabs Award Documents
Application, Award Notice, Special Conditions, A-1, A-4, A-10, A-12, Budget
Financial Documents Accounting Spreadsheet, A-2, A-3, A-7, A-8,
Copies of Checks, Copies of Invoices, PO’s, and Receipts
Monitoring One of our principle responsibilities
Assist subgrantees in implementing approved projects within a framework of state and federal statutes, guidelines, policies and procedures, including Board.
Monitoring Responsible for fiscal and programmatic
accountability. 50% of JAG subgrantees receive a monitoring
visit All new subgrantees will receive a site visit.
Karen Hess – Drug Task Forces Becky Hackler – All other subgrantees
Monitoring based on risk assessment.
Monitoring Risk Assessment of Subgrantees
At the beginning and the middle of each award period, the Program Specialist ranks subgrantees based on risk.
Examples of Risk factors: a new fiscal officer or project director, a new subgrantee, late reporting, fiscal/programmatic issues
Monitoring
Strongly recommend that subgrantees be prepared for the site visit.
General ledgers should be ready and available.
Both project director and fiscal officer must be available during the site visit.
Personnel funded by the grant must now be available during the site visit.
SITE VISIT - What to Prepare & Expect
Invoices Travel, equipment, supplies and operating
expenses, facilities and rental Progress on Goals and Objectives
Review of goals and objectives, areas of progress, challenges
SITE VISIT - What to Prepare & Expect
Records Maintenance Approved application, Award Document,
Special Conditions, Budget, Correspondence Financial
General Ledgers Personnel
Time Sheets, I-9, Drug-Free Workplace
SITE VISIT - What to Prepare & Expect
Most Common Problems That Incur Corrective Action Reporting estimate on expenditures rather than actual
expenditures. Fiscal officer isn’t the person actually serving as the
fiscal officer. Claiming expenditures not approved in the budget. Time sheets not in compliance or time not reconciled.
SITE VISIT - What to Prepare & Expect
Most Common Problems – General Problems Disconnect between the person who is to carry
out the goals and being unaware of the goals of the grant.
Not reading the financial guide. Not notifying the awarding agency of personnel
changes. Submission of monthly A-3 Forms.
SITE VISIT - What to Prepare & Expect
Most Common Problems – General Problems Requiring Return of Funds Personnel focused on other activities not
appropriate for grant. Inappropriate expenditures. Reporting estimate on expenditures rather than
actual expenditures.
AWARD COMPLIANCE Compliance is required throughout the grant
from award to close out. Compliance means....
Conformity and compliance with state and federal laws, rules, and regulations
Meeting deadlines – both fiscal and programmatic
Fiscal and programmatic accountability Achieving goals and objectives
WHY THE FUSS? Compliance impacts:
Future funding
Waiver at attendance at future financial trainings
Use of conference call for Award Meetings
WHY THE FUSS?If you:
1. Have not had any significant corrective action on a site visit report for the past 2 years;
2. Have not had more than two late programmatic or fiscal reports in the previous fiscal year; and,
3. Have not had a change in the fiscal officer or project director in the previous year
WHY THE FUSS?
Then attendance at the financial
training will be waived!!!
WHY THE FUSS?
Suspension or Termination of Funding Encourage Review of the Section in the
Financial Guide on Suspension or Termination of Funding
Closing Out the Grant Close Out Reports
A-5 Statement of Equipment Purchases A-6 Equipment Inventory Final Quarterly
60 days to pay encumbrances Final Project Income Report
Don’t return funds until you receive a close-out letter from DAC
WEB SITE
www.ok.gov/dac Federal Grants
Division
Subgrantee Toolbox
QUESTIONS AND ANSWERS
Federal Grants Division
Becky HacklerPrograms Specialist
Karen Hess (as of 8/5/09)Drug Task Force Coordinator
Federal Grants Division
Virginia Ezzell
Grants Fiscal Analyst
405/264-5008
DeLynn Fudge
Federal Grants Division Director
405/264-5008
www.ok.gov/dac
Federal Grants Division
Subgrantee Toolbox
Federal Grants Division