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

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Set up a file with

several sections

Label each tab

Suggested Grant File Format

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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

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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

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Managing the Award

Internal Policy – Legal Review– Signature Authority– Fiscal Related– Personnel Related– Computer/Technology– Procurement of Goods/Services– Reporting– Responsibilities

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Managing the Award

Internal Policy – EXAMPLE:

Charles County Government’s Grant Policy

http://www.charlescounty.org/fs/grants/purpose.html

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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

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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

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Subrecipient/Subgrantee Management

Vendor Contracts vs. Subawards– Technical Assistance to Subgrantee’s– Imposing additional reporting requirements– Imposing additional program requirements

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Monitoring

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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

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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/

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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

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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)

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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

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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

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Audit Requirements

OMB Circular A-133:Audits of States, Local Governments,

and Non-Profit Organizations

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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

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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

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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

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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.

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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.

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Networking and Leveraged Partnerships

• Federal Partners

• State Partners

• Local/Municipal Partners

• Foundations

• Business Community

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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

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Successful Grants Management

Team!

Communication!

Results!