HOW TO DRAFT COMPLIANT POLICIES AND PROCEDURES

Transcription

1 HOW TO DRAFT COMPLIANT POLICIES AND PROCEDURES A 133 Audits Monitoring Changes and Transition of Staff Omni Circular Emphasis on internal controls Written policies and procedures required 2 Compliant policies and procedures lead to: Administering compliant programs and complying with grants management requirements 3 1

2 4 5 Where to start? Who should be involved? What is the process? How long does it take? Incorporating changes based on Omni Circular? 6 2

3 7 Education Department General Administrative Regulations (EDGAR) OMB Circular A 102 Office of Management and Budget Circulars Omni Circular State/Agency Policies and Procedures Authorizing Statute 8 State Administered Grants Any grant that is distributed by formula to eligible States. EDGAR 76.1 Direct Grants Any grant other than those that are distributed by formula to eligible States. EDGAR

4 10 Organization, Structure and Function Grant Application Process Financial Management System Procurement Inventory/Property Management Time and Effort Record Keeping Monitoring Audit Resolution Programmatic Fiscal Requirements Programmatic Requirements

5 Organization Chart Offices Sections Divisions Job Descriptions & Responsibilities Outside entities with grant administration responsibilities MOU/MOA Direct Grant vs. State Administered Grant Decisions regarding what grants to apply for Determining organizational capacity to run a compliant program Approvals/Authorizations After the Grant is Awarded 15 5

6 Best Practice: Whether or not formal acceptance is required, meet with appropriate parties to be certain you want to accept the grant. Make acceptance a conscious act. Situations may have changed between submission and notice of award internally and externally EDGAR 80.20/ Omni Circular Accounting System Budget Budget Revisions Allowable Costs Cash Management Timely Obligation of Funds 18 6

7 19 EDGAR 80.36/ Omni Circular State procurement requirements Open Competition Conflict of Interest Solicitations Vendor Selection Contract Administration

8 EDGAR 80.32/ Omni Circular Property classifications Equipment, supplies, highly walkables Computing devices Inventory procedure Lost or stolen items Disposition OMB Circular A 87 Semiannual Certification PARs OMB Circular A 21 Professional/professorial Other Staff Omni Circular Cost Objective Reconciliations 24 8

9 25 EDGAR 80.42/ Omni Circular , Statute of Limitations State Policy Agency Policy

10 Monitoring of agency Monitoring of subrecipients Risk based factors Desk reviews Onsite reviews Follow up Omni Circular Single Audit/OMB Circular A 133 Omni Circular Subpart F Resolution of findings Review of subrecipients A 133 audits 30 10

11 31 Supplement not supplant Maintenance of effort Matching Hold harmless

12 Programmatic compliance Allocations to subrecipients Allowable costs under grant program Application process Other

13 Training Review and revise Where are policies and procedures located? 37 Must have written procedures for Cash management Allowability Procurement Specific items of cost Travel Record retention 38 Disclaimer This presentation is intended solely to provide general information and does not constitute legal advice. Attendance at the presentation or later review of these printed materials does not create an attorney client relationship with Brustein & Manasevit, PLLC. You should not take any action based upon any information in this presentation without first consulting legal counsel familiar with your particular circumstances