GUIDE to GRANTS. Helpful Questions and Answers for Managing Grants. December Office of the Governor Criminal Justice Division

Transcription

1 GUIDE t GRANTS Helpful Questins and Answers fr Managing Grants December 2007 Office f the Gvernr Criminal Justice Divisin

2 Intrductin The Guide t Grants has been prepared as a reference fr questins arising in the administratin f federal and state grants awarded thrugh the Gvernr s Criminal Justice Divisin. This guide includes infrmatin n prgrammatic and financial plicies, tips n managing yur grant and references t state and federal regulatins. Our gal is t assist yu in establishing sund and effective business management systems that will ensure that funds are prperly safeguarded and used nly fr the purpses fr which they were awarded. By fllwing the tips and guidance prvided, yu will experience a truble-free prcess and cmpliance with state and federal requirements. The Guide will prvide a quick reference fr the day-t-day management f yur grant. This Guide is nt all-inclusive and is nt intended t be the nly dcument used t manage yur grant. Yu are still required t cmply with all applicable rules, regulatins and guidelines. Yu are encuraged t cntact yur grant manager whenever questins arise that are nt cvered in the Guide. We hpe this guide will facilitate the grant management prcess while ensuring reprting requirements are met. In shrt, we want yur prject t succeed! Guide t Grants December 2007 i

3 Table f Cntents THE VITALS... i Minimum Technlgy Required fr Managing Yur Grant... i Wh is my Primary Cntact at the Criminal Justice Divisin (CJD)?... i Cntacting the Criminal Justice Divisin... i MANAGING YOUR GRANT...1 GRANT OFFICIALS... 1 Wh are they and what are they required t d?... 1 AWARD AND ACCEPTANCE... 1 Wh receives the frmal ntice f a grant award?... 2 PAYMENTS... 2 Hw d I let yu knw where t send ur funds?... 2 Hw d I receive grant payments?... 3 What is the liquidatin date?... 3 REPORTING... 4 D we need t tell CJD hw we spent the funds?... 4 Are we required t reprt n ur activities t?... 4 Prgrammatic Reprting... 4 What is a Vendr Hld (Financial Hld) and shuld I be cncerned abut it?... 6 CHANGES TO THE GRANT... 6 Des CJD need t knw if we change ur address r if a prject fficial changes?... 6 What ther types f changes can be made t ur grant?... 6 Grant Adjustments... 6 What is an apprved budget categry?... 7 Is there a frmat fr making changes t the budget? Hw will I knw if my adjustment request has been apprved? Hw ften can I change the budget? Shuld we use the same frm if we want t change wh we serve? GRANTS MONITORING What is Grants Mnitring? If my agency receives a grant, will the grant be mnitred? What areas d the mnitrs review? What d I need t d t prepare fr a mnitring visit? Guide t Grants December 2007 ii

4 Wh shuld be present during a site review? After the mnitring site review is ver, will the mnitr send me a reprt? What are sme f the cmmn areas where mnitrs find nn-cmpliance? What happens if a grantee desn t cperate with a mnitring review r cmply with the required actins necessary t reslve the findings? SINGLE AUDITS D requirements fr single audits apply t all grantees? CLOSING OUT A GRANT Hw d I clse ut my grant? Hw lng d I have t keep grant recrds? RULES AND REGULATIONS... 1 Where can I find written rules and regulatins that expand n the items nted abve as well as prvide any additinal infrmatin necessary t efficiently administer the grant?... 1 APPENDICES Frms...A-1 Prgram Descriptins and Requirements...B-1 Activities and Perfrmance Measures... C-1 Guide t Grants December 2007 iii

5 THE VITALS Minimum Technlgy Required fr Managing Yur Grant Cmputer (Nte: Apple Macintsh perating system and sftware are nt supprted) Micrsft Wrd, Versin 1997 r greater Micrsft Excel, Versin 1997 r greater Internet Access, Internet Explrer 6.0 r greater Accunts (must be able t receive and send attachments) Adbe Reader, Versin 7.0 r greater Fax Machine Scanner Wh is my Primary Cntact at the Criminal Justice Divisin (CJD)? Grant Manager Yu will be assigned a grant manager t be yur primary cntact at CJD. Yur manager will answer questins regarding yur grant, including payments and expenditures. Cntacting the Criminal Justice Divisin Telephne: 512/ Fax: 512/ Mailing Address: Pst Office Bx Austin, Texas Physical Address: 1100 San Jacint Austin, Texas egrants Hme Page: Address fr egrants Help Desk: egrants@gvernr.state.tx.us Guide t Grants December 2007 i

6 MANAGING YOUR GRANT MANAGING YOUR GRANT GRANT OFFICIALS Wh are they and what are they required t d? Texas Administrative Cde, Title 1, Part 1, Chapter 3 (1 TAC) All grants are required t have three different grant fficials. CJD cnducts its business primarily thrugh egrants ( It is critical that all three fficials have and maintain a current persnal address. Additinal infrmatin n the fficials and their duties: Authrized Official (AO) Prject Directr (PD) Financial Officer (FO) Appinted/authrized by the gverning bdy f the rganizatin. Authrized t apply fr, accept, reject, alter r terminate the grant. Only ne Authrized Official is allwed per agency. Authrized individuals are generally the cunty judge, mayr, city manager, chairman f a nn-prfit bard, head f a state agency, etc. Respnsible fr the day-t-day peratins f the prject. Each prject may have a different Prject Directr. Required t be an emplyee f the grantee agency. Required t be the chief financial fficer fr the grantee agency. Only ne Financial Officer is allwed per grantee agency. Maintains financial recrds t accunt fr all grant funds. Cmpletes expenditure reprts at least quarterly in egrants. These fficials may perfrm the fllwing actins in egrants: Authrity in egrants Authrized Official Financial Officer Prject Directr Create, mdify and submit an applicatin. x x x x Certify an applicatin. x Create and submit respnses t Preliminary Review Reprts (PRR). x x x Certify a PRR. x Create and submit budget and prgrammatic adjustments. x x x Certify requests fr extensins and reductins r increases in CJD funds. x Create and submit expenditure reprts/payment x requests. x Grant Writer Guide t Grants December

7 MANAGING YOUR GRANT Authrity in egrants Designate a new individual t serve as the AO, FO, PD r grant writer (after the new individual has registered in egrants). Designate a new r interim authrized fficial if the psitin becmes vacant. (after the new AO has registered in egrants). Authrized Official x Financial Officer x Prject Directr Grant Writer AWARD AND ACCEPTANCE Wh receives the frmal ntice f a grant award? All three grant fficials will receive an annuncing the award. The Authrized Official (AO) is required t accept the award in egrants within 45 calendar days f the date frm which the award was issued. Failure t accept yur award within 45 days culd result in frfeiture f grant funding. Hw des the Authrized Official accept the award in egrants? The Authrized Official shuld g t the Accept Award tab in egrants, where the award may be previewed, accepted r declined. After the AO takes fficial actin t accept r decline the grant, the award dcuments may be viewed as a snapsht under the Summary tab. Please refer t the egrants Users Guide fr the step-by-step prcess t assist yu with accepting the award. PAYMENTS Hw d I let yu knw where t send ur funds? Yur funds will be disbursed thrugh direct depsit. The State Cmptrller requires that yu have a State payee identificatin number (federal identificatin number r vendr identificatin number) in yur egrants applicatin in rder t receive payments. Yu will find a Texas Applicatin fr Payee Identificatin Number frm at: Fr direct depsit, cmplete the Vendr Direct Depsit Authrizatin Frm and uplad it int egrants. The frm can als be fund n the State Cmptrller s website at The Gvernr s Office will establish yur accunt with the State Cmptrller. An riginal cpy f yur payee identificatin frm, direct depsit frm and IRS frm W-9 shuld be mailed t CJD. CJD must be ntified immediately if any f the infrmatin under the Grant Vendr tab has changed. Guide t Grants December

8 MANAGING YOUR GRANT The infrmatin under the Grant Vendr tab is lcked and can nly be updated by yur CJD grant manager. Prmptly cntact yur grant manager thrugh an egrants mail message t avid payment delays. Hw d I receive grant payments frm CJD? 1 TAC Payments are based n expenditures and are autmatically generated upn CJD apprval f an expenditure reprt in egrants. Payments are n a reimbursement basis. Grant funds cannt be bligated befre the beginning r after the end f the grant perid. Expenditure reprts may be cmpleted by the Financial Officer r Authrized Official. Expenditures must be reprted by line item in egrants. Expenditures nt reprted t CJD culd result in CJD hlding reimbursement fr all grants t yur agency. Expenditure reprts must be cmpleted at least quarterly and may be cmpleted as ften as mnthly. Exceptin: Recipients f Crime Stppers grants are required t reprt quarterly. Mnthly reimbursement is nt allwed under this prgram. Quarterly expenditure reprts are due 22 days after the end f each calendar quarter. Quarters and due dates are as fllws: Calendar Quarter Due Date* January 1 March 31 April 22 April 1 June 30 July 22 July 1 September 30 Octber 22 Octber 1 December 31 January 22 (* If the due dates fall n a weekend r hliday, the reprt is due the next business day.) Nte fr Cntinuatin Grantees: If the start date fr yur grant was prir t July 1, 2007, yu shuld cntinue t reprt expenditures n CJD s nline expenditure reprt website and submit a Request fr Funds t receive reimbursement. Can we still receive an advance in egrants? Yes, advances are limited t ne time start-up csts. Yu may request up t ne mnth f funding which is calculated by dividing the amunt f the award by the number f mnths in yur grant. egrants will autmatically deduct the amunt f yur advanced funds frm the line item expenses yu reprt. Once the amunt f expenses exceeds the amunt yu were advanced, yu may begin receiving payments. Please refer t the egrants Users Guide fr the step-by-step prcess in requesting an advance. Guide t Grants December

9 MANAGING YOUR GRANT What is the liquidatin date? 1 TAC The liquidatin date is the final date yu can reprt expenses that were bligated r spent during the grant perid. Liquidatin dates may vary between 30, 60 and 90 days. Be sure t check yur award dcuments and grant adjustments fr the date assigned t yur prject. Expenditures nt reprted t CJD by the liquidatin date will result in a lss f funds fr yur prject. In mst cases, the liquidatin date is set 90 calendar days after yur grant ends, unless therwise nted in an riginal grant award r grant adjustment. Hw d I reprt expenditures in egrants? Yu must reprt expenditures at least quarterly and may reprt them as ften as mnthly. Exceptin: Quarterly (nt mnthly) reprting is required fr grantees receiving funds under the Crime Stppers Prgram. Please refer t the egrants Users Guide fr the step-by-step prcess fr reprting expenditures. REPORTING D we need t tell CJD hw we spent the funds? Yes. CJD uses the expenditure data yu reprt t cmplete federal financial reprts and t cmply with ther state and federal requirements. (Please refer t the previus sectin n reprting expenditures.) Are we required t reprt n ur activities t? Yes. All grantees must reprt their prgress in meeting the gals, bjectives and measures stated in their applicatin. Prgrammatic Reprting 1 TAC The Public Plicy Research Institute (PPRI) at Texas A&M University cllects prgrammatic prgress reprt data fr CJD. PPRI als cllects additinal data fr sme fund surces and uses it t assist CJD in cmpiling the data fr cmpleting reprts and cmplying with state and federal requirements. Prgress reprts nt submitted t PPRI will result in CJD hlding payments t yur agency. After the Authrized Official accepts the grant award in egrants, PPRI will send yu an infrmatin packet in the mail that cntains reprting requirements fr yur grant. Guide t Grants December

10 MANAGING YOUR GRANT PPRI will prvide yu with a user name/lg-in and passwrd t their nline reprting system. The number and type f reprts t be submitted t PPRI vary depending n the fund surce. Reprts are due 20 days after the end f a reprting perid. Reprts and due dates include: Fund Surce Reprt 1 Due Date Reprt 2 Due Date VAWA 4 mnths January 20 8 mnths May 20 VOCA 6 mnths January mnths July 20 JABG 6 mnths March mnths September 20 Title V 6 mnths March mnths September 20 JJDP 6 mnths March mnths September 20 SDFS 6 mnths March mnths September mnths March mnths September 20 Drug Curts 6 mnths March mnths September 20 RSAT 6 mnths April mnths Octber 20 JAG 6 mnths April mnths Octber 20 Cunty Essentials End f grant varies Cverdell End f grant varies The website fr PPRI is Thrugh this website yu can: View details such as funding surce r award amunt fr current and previus grant years. Update names and addresses f grant cntacts. (Nte: Updates t the names, mailing addresses, addresses, telephne numbers, r ther relevant cntact infrmatin fr the grant fficials must be made in egrants.) Check due dates fr upcming reprts. Submit reprt data nline. View reprts submitted in the past. Cntact PPRI staff with questins. Fr questins related t the prgrammatic prgress reprting and the PPRI website, please cntact PPRI at (979) Unifrm Crime Reprting What is Unifrm Crime Reprting (UCR) and des it apply t my grant? The lack f UCR reprting causes a reductin in the amunt f funds available t yur area f the state. Units f gvernment that perate a plice department r sheriff s department are encuraged t reprt crime data t the Texas Department f Public Safety (DPS). UCR data is als used by CJD in develping funding plans that are based n crime statistics. Guide t Grants December

11 MANAGING YOUR GRANT Law enfrcement agencies that are nt reprting UCR data shuld cntact DPS by phne at 512/ r by at ucr@txdps.state.tx.us. What is a Vendr Hld (Financial Hld) and why shuld I be cncerned abut it? 1 TAC A vendr hld results in CJD hlding payments n all grants t yur agency. A grantee agency may be placed n vendr hld fr any f the fllwing reasns: Remember: If yu are delinquent n any required reprts (financial and prgrammatic), yu culd jepardize payments t ther grantees in yur agency. Delinquent expenditure reprts. Delinquent prgrammatic prgress reprts. Refunds wed t CJD. Nt meeting cash match requirements. Delinquent single audit reprts. Unreslved mnitring findings. Nn-Cmpliance with State and/r Federal rules and regulatins. CHANGES TO THE GRANT Des CJD need t knw if we change ur address r if a grant fficial changes? 1 TAC Yes. Yu must update egrants within 20 days when changes in psitins, titles, addresses, addresses, telephne numbers, and fax numbers ccur. Changes n the "Grant Vendr" tab shuld be sent t yur CJD grant manager thrugh egrants fr updating. Yu will nt be able t update this infrmatin yurself. Please send yur grant manager a mail message in egrants abut any changes in the Grant Vendr tab. Please refer t the egrants Users Guide fr the step-by-step prcess t making changes in yur infrmatin. What ther types f changes can be made t ur grant? Grant Adjustments 1 TAC Changes t a grant are called grant adjustments. The types f adjustments yu can request are listed belw: Budget mves funds within and amng the apprved budget. Under egrants, yu shuld submit a grant adjustment fr any prpsed changes t the budget r activities cnducted by the prject. Budget de-bligatin reduces the amunt f the grant award. Supplemental increases the amunt f grant funds awarded t a prject Prgrammatic changes the scpe r activities f the prject. Guide t Grants December

12 MANAGING YOUR GRANT Nte: CJD allws grantees t mve a cumulative ttal f 10% f the CJD-funded prtin f the grant within r amng apprved budget categries withut prir apprval frm CJD as lng as the mve des nt change the equipment budget categry, indirect csts r the apprved purpse f the prject. What is an apprved budget categry? 1 TAC 3.3 Apprved budget categries are persnnel, cntractual and prfessinal services, travel, equipment, cnstructin, supplies and direct perating expenses, and indirect csts. Each budget categry cntains descriptive line items with apprved dllar amunts. Tips fr making changes t yur budget: Persnnel If yu are adding r changing grant-funded psitins, remember t include the percent f salary that will be paid with grant funds AND the percent f time alltted fr the psitin t wrk n grant-related activities. Yur grant manager uses the percent f salary t determine if the salary is reasnable and CJD's mnitrs use the percent f time when they review payments made by yur agency. Salaries shuld be reasnable, cmparable t similar psitins, and cmply with yur agency s apprved classificatin schedule. (In ther wrds, yu cannt pay grant-funded persnnel mre than yu wuld if they were a nn-grant paid emplyee f the agency.) List each psitin separately in the budget and include a brief jb descriptin. Dn t include the names f individuals in the budget. These names may be released under the Public Infrmatin Act. Use descriptive titles fr each psitin. If there are multiple persnnel perfrming the same activity, each psitin still needs t be separated. Examples fr listing these psitins are: Investigatr 1, Investigatr 2, Cunselr 1, Cunselr 2, Cunselr 3, etc. CJD cannt pay fr any prtin f the salary (r any ther cmpensatin) fr an elected r appinted gvernment fficial. Seek CJD apprval befre paying fr vertime, unless it was apprved in yur riginal budget. Yur agency s plicy n vertime applies t grant-funded persnnel. All grant funded persnnel must maintain timesheets which accunt fr their time and grant activity. The timesheet must be signed by bth the emplyee and supervisr. Cntact yur grant manager r ne f CJD s mnitrs if yur timekeeping system is electrnic and yu want t knw if it will meet the requirements fr signatures. An example f a timesheet can be fund in the Appendix r yu can g t: Guide t Grants December

13 MANAGING YOUR GRANT Travel and Training If yur agency s plicy fr mileage, meals and ldging changes, be sure t include the new amunts in yur next grant adjustment request. If yur agency des nt have a travel plicy, yur travel expenditures shuld be cnsistent with the State s plicy which can be fund at: xastra.html Requests t attend ut-f-state training r cnferences shuld include an explanatin f hw the event is related t grant activities and hw attendance at the event will impact the prject s gals and bjectives. Equipment CJD pre-apprves all requests t purchase equipment. Dn t frget that yur grant manager cannt authrize reimbursement f equipment that exceeds the amunt in the apprved budget r the number f items apprved fr purchase in the budget. If yu find that yur purchase is ging t exceed either f these numbers, submit a grant adjustment as sn as pssible and prir t the actual purchase. egrants will nt allw yu t enter a higher dllar amunt than the amunt apprved in yur line item budget. If yu are purchasing multiple units f the same item, tell us the number and per item cst (e.g., 4 $700 each). Als include a descriptin f hw the equipment will supprt the prject. Yu shuld maintain an inventry f all grant-purchased equipment. CJD must pre-apprve any prcurement in excess f $100,000. This includes single item purchases in excess f $100,000 and multiple items in ne line item that exceed an verall cst f $100,000. Be sure t send a Prcurement Questinnaire t CJD fr apprval befre cmmitting t prcurements in excess f $100,000. The Prcurement Questinnaire allws CJD t verify that yu fllwed yur agency s plicies fr purchasing equipment and cntracting fr services in excess f $100,000. The Prcurement Questinnaire shuld be upladed int egrants thrugh the Uplad Files tab. See Appendix A fr an example f the Prcurement Questinnaire r g t: Fllw yur agency s prcurement plicy fr all equipment purchases. If yur agency des nt have prcurement guidelines, fllw the guidelines utlined in the Unifrm Grant Management Standards Subpart C.36. Click here t g t UGMS CJD may ask yu t uplad cpies f invices fr equipment purchases int egrants. Guide t Grants December

14 MANAGING YOUR GRANT Grant purchased equipment shuld be used fr apprved grant activities. (Nte: If yu are using grantfunded equipment such as laptps r cell phnes, dn t frget that persnal use is nt allwed. Fr example, if yu are issued a cell phne that was purchased with grant funds and grant funds are used t pay mnthly service fees, yu cannt use this phne as if it were yur persnal phne fr cnducting persnal business.) Brand names shuld nt be included in yur budget line items. Fr example, if yu wuld like t purchase a cmputer, yur budget shuld reflect the type f cmputer (laptp, desktp, etc). When brand names are included, CJD is nt sure if the brand is n the apprved vendr list fr yur agency r if yu are purchasing the brand name because yu are receiving a grant. All vehicles purchased with grant funds must be used fr apprved prject purpses and nt fr general agency use. Requests t purchase law enfrcement vehicles shuld include any additinal items yu are requesting fr equipping the vehicle (e.g., mbile data terminals, radis, radar, sirens etc.) Csts fr vehicle accessries shuld be described in the line item descriptin f the vehicle. (In ther wrds, dn t make a separate line item fr each item yu plan t install in the vehicle.) If yur grant is selected fr mnitring, CJD s mnitrs will verify yur equipment inventry and purchases against yur budget and reprted expenditures. CJD cnsiders sme small equipment purchases as supplies. In general, small equipment with a useful life f less than ne year and a purchase price f $1,000 per unit r less can be listed under supplies. If yur agency s capitalizatin level is less than $1,000, yu may leave the item under equipment. Please make a nte in yur line item descriptin stating that yur agency capitalizes equipment with a value f less than $1,000. Exceptin: The fllwing items are cnsidered equipment if their cst is between $500 and $1,000: cameras, facsimile machines, DVD players, televisins, stere systems, cmputers, cellular and prtable telephnes. Cntractual Services CJD must pre-apprve any cntracted services expected t exceed $100,000. The Prcurement Questinnaire shuld be upladed int egrants fr CJD apprval prir t awarding the cntract. See Appendix A fr an example f the Prcurement Questinnaire r g t: Guide t Grants December

15 MANAGING YOUR GRANT Written cntracts r agreements must be n file and available fr review upn request by CJD. Remember that cntracts must be cnsistent with Texas cntract law and prcured under yur agency s prcurement guidelines. Grantee agencies are respnsible fr mnitring all cntracts invlving CJD funds. Yur agency must have an established, written cntract management plicy. The plicy shuld include measures t ensure that deliverables are met and that Yu may be asked t reimburse CJD fr cntractual csts when cntracted cntracts are mnitred n a regular basis. Be services are nt sufficiently mnitred. sure yu dcument the results f yur cntract mnitring reviews and retain all related files in accrdance with CJD s recrd retentin plicy. (See the sectin n Clsing-Out a Grant fr infrmatin n CJD s recrd retentin plicy.) If yur agency des nt have prcurement guidelines, yu are required t fllw the guidelines utlined in the Unifrm Grant Management Standards Subpart C.36. Click here t access UGMS Supplies and Direct Operating Expenses Line items must be directly related t the day-t-day peratin f yur prject. Be sure t prrate csts if yu are sharing usage f items that are included in yur budget. Fr example, if yur agency has a cpier and it is shared by the whle ffice nt just the prject yu must prrate usage t cver nly cpies related t prject activities. CJD s mnitrs may ask yu t shw them the prcess yu used fr determining pr-rata csts. Csts must als be prrated when charging the grant fr maintenance agreements and ther items that extend beynd the grant perid. Fr example, if yu have a 12-mnth agreement fr cpier machine maintenance and nly six mnths f the agreement falls within the grant perid, yu can nly charge the grant fr the six mnths. Csts fr rent r leasing space must include the cst per square ft and the number f square feet. Csts fr small items may be cmbined int ne line item. (e.g., ffice supplies, prject supplies, vehicle peratins, cmmunicatin csts, etc.) If yu include items like cell phnes under cmmunicatin csts, include the number f phnes and the average mnthly cst per phne. Guide t Grants December

16 MANAGING YOUR GRANT Csts fr leasing vehicles shuld include the number t be leased and the estimated fee per vehicle. Indirect Csts If yur agency is requesting indirect csts in excess f tw percent f the CJD-funded direct csts, a cpy f the apprved cst allcatin plan, including the indirect cst rate, must be upladed int egrants under the Uplad.Files tab. If yu receive a new rate during the grant perid, yu must submit a grant adjustment updating yur budget. A cpy f the new cst allcatin plan must als be upladed int egrants. CJD may negtiate the amunt allwed fr indirect csts in excess f tw percent. Match Grantees are held t the level f match in the apprved budget. Matching funds are subject t the same statutes, rules, regulatins and guidelines applicable t the use f the CJDfunded prtin f the grant prject. If yu are applying fr a grant that is funded under a prgram that des nt require match and yu d nt want t be held t the match, yu shuld nt include match in yur budget. Cash (hard) match includes actual cash spent by yur agency n the grant prject. Yur recrds must clearly shw the surce, amunt, and timing f all match cntributins. Yu cannt use federal funds t meet match requirements. Fr required cash r in-kind match, CJD recmmends that yu reprt match expenditures thrughut the grant perid. Yur final expenditure reprt shuld reflect that yu met the minimum match required fr yur grant. Sme fund surces allw prgram incme t be used as match. Check with yur grant manager if yu are nt sure abut prgram incme. If prgram incme is allwed as a surce f match, expenditures shuld still be reprted under the prgram incme clumn. In-kind (sft) match, r cst sharing, des nt require a cash utlay by yur agency, yet it must represent real dllars. In-kind match includes the value f dnated services and is nt allwed in all fund surces. The fllwing items apply t grantees that have been funded under a surce that allws in-kind match: Guide t Grants December

17 MANAGING YOUR GRANT Cntributins may als cnsist f vlunteer time, prfessinal services, travel expenses, building space, nn-expendable equipment, materials, and supplies cntributed during the grant perid t the grantee by a third party. In-kind cntributins may include depreciatin and use fees fr buildings r equipment acquired by the grantee prir t start f the grant perid and used by the grant-funded prject. The maximum depreciatin allwable is the amunt that ccurs during the grant perid. Recrds must be maintained n all in-kind cntributins and include, at a minimum, the fllwing items: a full descriptin f the item r service claimed; the number f square feet dnated t the prject if yur prject is ccupying dnated space; the name f the cntributr; the date f the cntributin; the fair market value f the cntributin and hw its value was determined; and if yu are cunting a discunt that has been given t the prject, the cntributr s signature n an affidavit f wrth stating that they gave the discunt in supprt f the prject s purpse. On-call services may be used t meet match requirements when n-call services are necessary t carry ut the missin f the prject, and there is an n-call plicy apprved by yur gverning bard. The maximum value f time fr a vlunteer wh is n-call cannt Yur apprved n-call plicy shuld exceed 50% f the value f a vlunteer s time while prviding be fully explained in the descriptin field f any budgeted line item. direct services. If the gverning bard has established a lwer rate, then the lwer rate must be used. Generated Prgram Incme (GPI) GPI is defined as any incme received by a grantee that is a direct result f the award. Direct result is defined as a specific activity r set f activities that are directly attributable t grant funds and directly related t the gals and bjectives f the prject. Examples f GPI include, but are nt limited t: asset frfeitures; interest incme; restitutin; prceeds frm the sale f equipment purchased with grant funds; and Be sure t maintain a lg f all GPI received by the prject. Remember: incme frm asset seizures is nt cnsidered GPI until it has been awarded (frfeited) by the curt t the grantee agency. Guide t Grants December

18 MANAGING YOUR GRANT fees (Nte: drug curt fees cllected frm prgram participants are nt cnsidered prgram incme and shuld nt be reprted t CJD.) If yur prject earns prgram incme, yu must submit a grant adjustment t CJD t include the prgram incme n yur expenditure reprt. CJD uses the deductin methd fr applying GPI t yur budget. Deductin Methd This is the mst cmmn methd used by CJD. It means that yur CJD award amunt is reduced (de-bligated) by the amunt f GPI added t the budget. The ttal prject budget remains the same. CJD apprval f a grant adjustment is required befre GPI can be spent. Spend and reprt GPI n prject expenses befre yu reprt expenditures that will result in a payment f grant funds. Prgram incme is subject t the same statutes, rules, regulatins and guidelines applicable t the use f the CJD-funded prtin f the grant. Yu cannt carry frward unspent prgram incme frm ne grant year t the next. Prgram incme left ver at the end f yur grant must be sent t CJD t ffset CJD funds paid t the prject. Fr additinal infrmatin n federal requirements fr handling GPI, see Chapter 4 f the Office f Justice Prgrams Financial Guide. The Guide can be fund at What d yu mean by supplanting? Grant funds cannt be used t replace federal, state r lcal funds that wuld therwise be available fr the prject. Supplanting means the deliberate replacement f state r lcal funds because f the existence f grant funds. If it is a rutine budgeted item by yur agency, yu cannt use grant funds t replace yur agency s funds. All grant funds and matching funds shuld be in additin t existing prjects. Agency persnnel cannt be mved int a grant funded prject unless that persn s frmer psitin is filled. If yu assign nn-grant paid persnnel t a prject, yu may nly use grant funds t pay fr the individual s travel and expenses incurred while perfrming grant-funded activities. Guide t Grants December

19 MANAGING YOUR GRANT If yur law enfrcement agency has budgeted fr 25 peace fficers and yu receive a grant fr three fficers t investigate cld cases, this means that yur ttal number f fficers increases t 28. These three psitins are nt part f the already budgeted 25 psitins. Had yu used the three psitins as part f yur 25 budgeted psitins, yu wuld be supplanting. Anther example: Yur agency has included replacement f three cmputers in its apprved budget. Yur prject receives apprval t purchase ne cmputer. Yur agency is still respnsible fr purchasing the three cmputers. The cmputer purchased with grant funds is in additin t the three cmputers fr a ttal f fur cmputers. (The same principle shuld be applied t all grant-funded persnnel and purchases. Remember: Grant funds are in additin t yur agency's budgeted funds. Yur agency cannt use grant funds t pay fr items that were in its budget and re-direct thse funds fr anther purpse.) Is there a list f things that grant funds cannt be used t purchase? Yes. Each grant prgram has specific items that are nt allwable. Refer t Appendix B f this dcument t lcate the prgram under which yur grant is funded. In general, grant funds cannt be used t purchase the fllwing items: prselytizing r sectarian wrship; legal services fr adult ffenders; lbbying; fundraising; prmtinal gifts; membership dues fr individuals; medical services; new cnstructin; admissin fees r tickets t any amusement park, recreatinal activity r sprting event; fd, meals, beverages, r ther refreshments unless the expense is fr a wrking event where full participatin by participants mandates the prvisin f fd and beverages, and the event is nt related t amusement and/r scial activities in any way; any expense r service that is readily available at n cst t the grant prject, r that is prvided by ther federal, state r lcal funds; vehicles r equipment fr gvernment agencies that are fr general agency use; and any ther prhibitin impsed by federal, state r lcal law. Is there a frmat fr making changes t the budget? Yes. Requests fr grant adjustments shuld be submitted thrugh egrants. Any grant fficial can create and submit a grant adjustment t CJD. Only adjustments invlving requests fr an extensin, a reductin, r increase in CJD funds are required t be certified by the Authrized Official. The Authrized Official is required t certify these items because they change the agency s time cmmitment r funding level. Guide t Grants December

20 MANAGING YOUR GRANT Hw ften can I change the budget? Yu may submit budget adjustments thrughut the grant perid. All budget adjustments shuld be submitted prir t the last 30 days f the grant perid. If yu wait until the end f the grant perid t make equipment purchases, CJD may nt apprve the purchase because it appears that the equipment was nt necessary t supprt the prject during the grant perid. Requests t extend the grant perid shuld be submitted prir t the last day f the grant. Shuld we submit a grant adjustment if we want t change whm we serve? Yes. Changes t the activities r apprved prject scpe must be submitted thrugh egrants. Can I extend my grant perid? Maybe. Requests t extend the grant perid must be submitted thrugh the grant adjustment prcess. Requests fr an extensin are handled n a case-by-case basis. Generally, grantees that are receiving a new grant are nt eligible fr an extensin. Yur request fr an extensin must be submitted prir t the end f the grant. Yur request fr an extensin must include infrmatin explaining why the extensin is necessary. Be sure t include the length f time yu are requesting t extend the grant. CJD may require yu t extend the grant perid if yu have unspent GPI remaining at the end f the grant perid. Hw will I knw if my adjustment request has been apprved? All three prject fficials will receive an and a ntificatin in egrants that the adjustment has been apprved. Hw d I submit a grant adjustment? Please refer t the egrants Users Guide fr the step-by-step prcess t submitting a grant adjustment. Guide t Grants December

21 MANAGING YOUR GRANT GRANTS MONITORING What is Grants Mnitring? 1 TAC The Grants Mnitring Sectin is a divisin f CJD. The purpse f mnitring is t enhance the integrity f CJD s grant administratin thrugh review f grantee cmpliance with laws and guidelines applicable t their grant. Mnitrs als prvide technical assistance t grantees t supprt them in the fllwing areas: accuntability and stewardship f public funds, and deterrence f misuse and abuse f grant funds. Mnitring reviews may be cnducted n site at the grantee s ffices r thrugh a desk review that invlves telephne cnsultatins and review f materials submitted by the grantee. If my agency receives a grant, will the grant be mnitred? All grants are subject t a mnitring review. Grants t be mnitred may be selected thrugh a risk analysis, emphasis n a specific fund surce, r at the request f CJD grant managers. Reviews may be cnducted at any time and may be unannunced. What areas d the mnitrs review? In additin t the items nted belw, mnitrs review financial recrds, supprting dcuments, agency plicies and prcedures, time recrds, cntracts, and ther grant recrds pertinent t the award. general grant administratin cntractual services supplies persnnel travel indirect csts equipment inventry cnstructin in-kind and cash match fund specific requirements What d I need t d t prepare fr a mnitring visit? Yu shuld prvide CJD s mnitrs with the fllwing infrmatin: chart f accunts equipment inventry list detailed listing f the general ledger accunts prgram recrds Guide t Grants December

22 MANAGING YOUR GRANT Infrmatin fr mnitrs (cntinued): revenue accunts cpies f cntracts cash match accunts travel lgs & expenditures list f persnnel assigned t the grant, including name, psitin, and current salary persnnel files n grant paid staff and staff used as match internal plicies & prcedures time and attendance recrds fr all grant staff and vlunteers Wh shuld be present during a site review? At a minimum, the Prject Directr and the Financial Officer, r their designees shuld be present. After the mnitring site review is ver, will the mnitr send me a reprt? Yes. Steps include: CJD will issue a draft reprt with a list f nted findings and recmmendatins. Prject fficials will be asked t prvide a management respnse within a specified timeframe. The respnse shuld include a crrective actin plan fr each finding. There will be a secnd draft reprt when findings have nt been adequately addressed. Prject fficials will be asked t submit a secnd management respnse. CJD will evaluate the management respnse and send yu a final reprt that includes a determinatin n all findings. When all findings have been reslved, CJD will issue a clse-ut letter t let yu knw that the review has been cmpleted and is clsed. What are sme f the cmmn areas where mnitrs find nn-cmpliance? The mst cmmn findings are: Persnnel Time & Activity Recrds grantee has nt maintained: Recrds reflecting the grant activities and the actual number f hurs grant-paid persnnel wrked n the grant each day. See Appendix A fr a sample timesheet. The frms can als be dwnladed frm CJD s website: Guide t Grants December

23 MANAGING YOUR GRANT Case numbers fr grant-paid persnnel wrking n law enfrcement and prsecutin prjects. Recrds f vlunteer activities and hurs wrked when their time is being used t meet matching requirements. Cpies f timesheets that include the signature f bth the emplyee and their supervisr. Recrds demnstrating that salaries, vertime and cmpensatry time are allwable and cnsistent with lcal plicy. Grantee has supplanted (replaced) agency funds. Supplies Grantee has used supplies fr purpses ther than daily peratin f the prject. Grantee has nt maintained receipts, invices, r ther acceptable dcumentatin. Grantee has used grant funds t purchase disallwed items such as: admissin fees t amusement parks, recreatinal activities r sprting events; prmtinal gifts; fd r beverages fr activities ther than events tied t an apprved activity; and membership dues fr individuals. Travel Grantee has nt cmplied with: The agency s travel plicy fr meals, htel, mileage, and ther expenses. Reminder: If yur agency des nt have a travel plicy, yu must t cmply with travel guidelines established fr State emplyees. State travel guidelines may be fund n the fllwing website: Maintenance f a travel lg that includes mileage traveled, dates, destinatins, and activities perfrmed during the travel. Cntracts Grantee cntracts r agreements are nt in writing and nt cnsistent with Texas cntract law. Grantee des nt have: A system in place fr cntract administratin. Dcumentatin f grantee s mnitring f cntracts. Reminder: If yur agency des nt have prcurement guidelines, yu must fllw the guidelines utlined in the Unifrm Grant Management Standards Subpart C.36. Dcumentatin f cmpliance with grantee agency guidelines fr prcurements. Guide t Grants December

24 MANAGING YOUR GRANT Equipment Grantee has nt maintained: An inventry f all grant-purchased equipment. Dcumentatin f a physical inventry perfrmed at least nce every tw years. Grantee has allwed equipment t be used fr purpses ther than fr which it was purchased. Match Grantee has nt maintained recrds f all in-kind cntributins including a full descriptin f the item r service claimed and hw the fair market value f the item r service was determined. Grantee has nt used match in accrdance with the same statutes, rules, regulatins and guidelines applicable t the use f the CJD-funded prtin f the grant. Cnflict f Interest Grantee allwed a grant-paid emplyee t cntinue t wrk after they filed t run fr public ffice. Grant-paid emplyees are required t resign frm their grant-paid psitin at the time they fficially file fr the campaign. (See the Hatch Act fr additinal infrmatin.) Grantee allwed tw relatives t wrk n the same grant withut dcumentatin stating that the emplyee will nt be supervised by the relative and that the relative had n authrity ver hiring the emplyee. What happens if a grantee desn t cperate with a mnitring review r cmply with the required actins necessary t reslve the findings? The grantee may be placed n vendr hld until issues are reslved r may be required t reimburse CJD fr the grant funds that were distributed t the agency. SINGLE AUDITS 1 TAC D requirements fr single audits apply t all grantees? Grantees that receive $500,000 r mre in cmbined federal grant funding, r $500,000 r mre in cmbined state grant funding must submit an annual single audit t CJD. The audit must be cnducted by an independent auditr. Failure t prvide an audit can result in a grantee being placed n vendr hld and prevent awarding f new grants. Grantees that meet the audit threshld must prvide CJD with their mst current single audit. Guide t Grants December

25 MANAGING YOUR GRANT Audits shuld be submitted t CJD. Cntact CJD s Mnitring Sectin if preparatin f yur audit is being delayed fr any reasn. CLOSING OUT A GRANT Hw d I clse ut my grant? Grants are clsed prgrammatically and financially when all reprts have been submitted and apprved by CJD. There are three imprtant steps in this prcess: Reprt yur expenditures befre the liquidatin perid ends. The grant is nt financially clsed until CJD has prcessed and apprved yur final expenditure reprt/request fr payment. (Nte: Dn t be alarmed if yu need t revise a final expenditure reprt n a grant that has been clsed by CJD. Yur grant manager will assist yu in this prcess. Occasinally, grantees are asked t revise their final expenditure reprt because f findings by CJD mnitrs r audits cnducted by the grantee agency.) Submit yur final prgress reprt t the Public Plicy Research Institute (PPRI) at Texas A & M University. Once CJD apprves yur final prgress reprt, yur grant will be cnsidered prgrammatically clsed. If yu purchased equipment with grant funds, ne f the prject fficials is required t submit a request thrugh egrants t retain the items if the current fair market value is $5,000 r mre. Equipment with a market value f less than $5,000 may be retained by the grantee agency withut CJD permissin. CJD may als request that the grant-purchased equipment be transferred t anther agency. Hw lng d I have t keep grant recrds? 1 TAC ; UGMS, Sectin III, Subpart C.42(c); OJP Financial Guide, Part III, Chapter 12 Generally, yu shuld retain recrds the greater f a minimum f three years after the end f the grant perid, r the date f the clsure f the single audit reprt(s) cvering the entire grant award perid. Example: Sample Cunty s Law Enfrcement Prject Grant ends July 1, Sample Cunty s single audit fr FY 2006 is cmpleted in March Sample Cunty is required t retain the grant recrds until March Recrds fr equipment, nn-expendable persnal prperty, and real prperty shuld be retained fr a perid f three years frm the date f the item s dispsitin, replacement r transfer. If any litigatin, claim, r audit is started befre the expiratin f the three-year retentin perid yu shuld retain all recrds until cmpletin f the actin and reslutin f all issues that may have been identified. Guide t Grants December

26 RULES AND REGULATIONS RULES AND REGULATIONS Where can I find written rules and regulatins that expand n the items nted abve as well as prvide any additinal infrmatin necessary t efficiently administer the grant? Nte: Multiple dcuments may apply t yur prject. Applies t all state and federal grants: Texas Administrative Cde, Title 1, Part 1, Chapter 3 (1 TAC): Cntains additinal infrmatin abut CJD rules and plicies regarding grants. Unifrm Grant Management Standards (UGMS): Cntains additinal grant management plicies fr lcal and state units f gvernment. OMB Circular A-133: Audits f States, Lcal Gvernments, and Nn-Prfit Organizatins: Cntains the respnsibilities fr nn-federal entities in managing federal assistance prgrams and the respnsibilities fr auditrs in respect t the scpe f the audit. Applies t all CJD grants t state and lcal gvernments: Cmmn Rule fr OMB Circular A-102: Grants and Cperative Agreements with State and Lcal Gvernments: Establishes cnsistency and unifrmity amng federal agencies in the management f grants and cperative agreements with state, lcal and federally recgnized Indian tribal gvernments. OMB Circular A-87: Cst Principles fr State, Lcal, and Indian Tribal Gvernments: Establishes principles and standards fr determining csts fr federal awards carried ut thrugh grants, cst reimbursement cntracts, and ther agreements with state and lcal gvernments, and federallyrecgnized Indian tribal gvernments. Guide t Grants December

27 RULES AND REGULATIONS Applies t all federal grants with the exceptin f the Safe and Drug-Free Schls and Cmmunities Act: Office f Justice Prgrams Financial Guide (OJP) Applies nly t grants funded under the Safe and Drug-Free Schls and Cmmunities Act: Educatin Department General Administrative Regulatins (EDGAR) Applies t universities, clleges, hspitals and private nn-prfits: OMB Circular A-110: Unifrm Administrative Requirements fr Grants and Agreements with Institutins f Higher Educatin, Hspitals, and Other Private Nnprfit Organizatins: Cntains standards fr btaining cnsistency and unifrmity amng federal agencies in the administratin f grants and agreements with institutins f higher educatin, hspitals, and ther nn-prfit rganizatins. OMB Circular A-21: Cst Principles fr Educatinal Institutins: Establishes principles fr determining csts applicable t grants, cntracts, and ther agreements with educatin institutins. OMB Circular A-122: Cst Principles fr Private Nnprfit Organizatins: Establishes principles fr determining csts f grants, cntracts and ther agreements with nn-prfit rganizatins. Link t all circulars: Guide t Grants December

28 APPENDIX A FORMS Office f the Gvernr POST-AWARD PROCUREMENT Criminal Justice Divisin QUESTIONNAIRE P.O. BOX AUSTIN, TEXAS / This frm alng with supprting dcumentatin MUST be cmpleted by the FAX: 512/ designated grant financial fficer and submitted t the Gvernr s Criminal Justice Divisin (CJD) befre bligating grant funds fr a single prcurement f gds (including equipment) and/r services expected t exceed $100,000. PART I: CJD GRANT INFORMATION Grantee Name: Prject Title: Grant Number (ex: ): Prject Perid: Frm T PART II: VENDOR INFORMATION Vendr Name: Prcurement Item as it appears n the CJD Apprved Budget Summary : Item Amunt ($): Part III: Prcurement Infrmatin 1. What prcurement prcedures are administered by the awarding agency (SELECT One)? State Lcal Other (please DESCRIBE): 2. Are the prpsed prcurement prcedures cmpliant with federal, state and lcal laws and regulatins and the standards identified in the Unifrm Grant Yes N Management Standards (SELECT One)? 3. Fr purchases expected t exceed $100,000, SELECT any f the fllwing cnditins that apply: a) The prcurement is t be awarded withut cmpetitin and/r nly ne bid r ffer is received in respnse t a slicitatin. Yes N b) The prcurement specifies a "brand name" prduct. Yes N c) The prpsed cntract/ purchase is t be awarded t an entity ther than the evident lw bidder under a sealed bid prcurement. Yes N If the answer is Yes t statements 3 a), b), r c) abve, grantees must submit all related prcurement dcuments fr review t CJD (such as request fr prpsals r invitatins fr bids, independent cst estimates, etc.) prir t the bligatin r expenditure f grant funds. Part IV: Cntract Mnitring Infrmatin 1. If the prcurement invlves a cntract: a) Has the awarding agency established a cntract mnitring functin t regularly ensure that deliverables are being prvided as specified in the Yes cntract? b) Has the awarding agency established a prcess t regularly dcument the Yes results f cntract mnitring reviews? c) Has the awarding agency created a filing system t maintain all files and Yes results f cntract mnitring reviews? Part V: Authrizing Signature I certify that t the best f my knwledge and belief this questinnaire and any supprting dcumentatin is crrect and cmplete. N N N Printed Name f Financial Officer Signature f Financial Officer Date Guide t Grants December 2007 PAGE A-1

29 APPENDIX A FORMS GRANTEE PERSONNEL ACTIVITY REPORT (TIMESHEET) REQUIREMENTS Office f the Gvernr Criminal Justice Divisin P.O. BOX AUSTIN, TEXAS FAX: The fllwing infrmatin is prvided t assist grantees is cmplying with timesheet requirements. Grant-funded CJD prjects that have budgets with persnnel expenses and/r vlunteers used as in-kind match must cmply with gverning directives. Grantees may have timesheets which already include the required infrmatin listed belw in the Requirements sectin. If nt, grantees need t revise their frms t include the required infrmatin. A sample timesheet and a blank timesheet may be dwnladed frm the links belw. The use f these specific frms is nt required; hwever this frmat cntains the required infrmatin fr persnnel timesheets. Questins regarding these frms shuld be directed t Rebecca Martinez (rmartinez@gvernr.state.tx.us) at CJD by , telephne, r regular mail. REQUIREMENTS: Timesheets fr each grant-funded emplyee must prvide brief descriptins f the daily grant activities perfrmed. If an emplyee wrks n multiple grants, activities must be recrded separately fr each grant. Timesheets fr each grant-funded emplyee must cntain all activities and all hurs wrked. Timesheets must be prepared at least mnthly and they must cincide with ne r mre pay perids. Timesheets must be signed by the emplyee and his/her supervisr. Nte: These requirements als apply t vlunteers used as in-kind match n the grant. FORMS: T btain a Sample Timesheet, Blank Timesheet frm, and/r the Requirements (PDF), dwnlad these dcuments at: [See a sample f the timesheet n the fllwing page.] REFERENCES: Unifrm Grant Management Standards (UGMS) II (B) (11) (h) (5, 7) h. Supprt f salaries and wages. These standards regarding time distributin are in additin t the standards fr payrll dcumentatin. (5) Persnnel activity reprts r equivalent dcumentatin must meet the fllwing standards: (a) They must reflect an after-the-fact distributin f the actual activity f each emplyee. (b) They must accunt fr the ttal activity, fr which each emplyee is cmpensated. (c) The must be prepared at least mnthly and must cincide with ne r mre pay perids; and (d) They must be signed by the emplyee and the supervisry fficial having first hand knwledge f the wrk perfrmed by the emplyee. The emplyee s signature is nt required in the event the emplyee cannt be reached due t terminatin f emplyment, lack f frwarding address, death r ther dcumented reasn (7) Salaries and wages f emplyees used in meeting cst sharing r matching requirement f Federal r state awards must be supprted in the same manner as thse claimed as allwable csts under Federal r state awards. Texas Administrative Cde (TAC) 3.75 (b) Persnnel cmpensated with grant funds must maintain n file persnnel activity reprts that reflect a distributin f actual time wrked and activity perfrmed, that are prepared at least mnthly, and that are signed by the emplyee and a supervisry fficial having first hand knwledge f the wrk perfrmed by the emplyee. Law enfrcement and prsecutin grant persnnel whse primary functin is investigating r enfrcing laws r prsecuting alleged ffenders are required t include the prject's case r cause number (r ther indicatrs f assignment) in the persnnel activity reprt. Texas Administrative Cde (TAC) 3.73 (a) An applicant must ensure that it pssesses r can acquire the required matching funds t satisfy the matching funds requirement. An applicant's use f matching funds must cmply with the same statutes, rules, regulatins, and guidelines applicable t the use f the CJD-funded prtin f a grant prject. Guide t Grants December 2007 PAGE A-2

30 APPENDIX A FORMS Guide t Grants December 2007 PAGE A-3