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
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
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 75.1 9 3
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 11 12 4
Organization Chart Offices Sections Divisions Job Descriptions & Responsibilities Outside entities with grant administration responsibilities MOU/MOA 13 14 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
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. 16 17 EDGAR 80.20/ 74.21 Omni Circular 200.302 Accounting System Budget Budget Revisions Allowable Costs Cash Management Timely Obligation of Funds 18 6
19 EDGAR 80.36/74.40 74.48 Omni Circular 200.317 200.326 State procurement requirements Open Competition Conflict of Interest Solicitations Vendor Selection Contract Administration 20 21 7
EDGAR 80.32/ 74.34 Omni Circular 200.313 Property classifications Equipment, supplies, highly walkables Computing devices Inventory procedure Lost or stolen items Disposition 22 23 OMB Circular A 87 Semiannual Certification PARs OMB Circular A 21 Professional/professorial Other Staff Omni Circular 200.430 Cost Objective Reconciliations 24 8
25 EDGAR 80.42/ 74.53 Omni Circular 200.333, 200.335 Statute of Limitations State Policy Agency Policy 26 27 9
Monitoring of agency Monitoring of subrecipients Risk based factors Desk reviews Onsite reviews Follow up Omni Circular 200.330 28 29 Single Audit/OMB Circular A 133 Omni Circular Subpart F Resolution of findings Review of subrecipients A 133 audits 30 10
31 Supplement not supplant Maintenance of effort Matching Hold harmless 32 33 11
Programmatic compliance Allocations to subrecipients Allowable costs under grant program Application process Other 34 35 36 12
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. 39 13