CRIME VICTIM SERVICES

CRIME VICTIM SERVICES GRANTEE 2017 STATEWIDE TRAINING SERIES Financial and Programmatic Post- Award Training 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

i Table of Contents Office for Victims Programs Staff Contacts... 1 Grant Administration Resources... 3 Grant Agreement... 3 DCJ Administrative Guide... 3 2015 DOJ Grants Financial Guide... 3 DCJ OVP Website... 3 DCJ OVP Grant Forms... 3 Performance Measurement Tool (PMT)... 3 Contents of Your Working Grant File... 4 Grant Agreement... 4 Reporting Documentation... 4 Financial Documentation... 4 Programmatic Documentation... 4 Communication with DCJ... 5 Additional Information... 5 Record Retention... 5 Project Officials: Roles and Responsibilities... 6 Project Director:... 6 Financial Officer:... 7 Signature Authority:... 7 DCJ Forms... 8 Financial Report (DCJ Form 1-A) Quarterly & Final... 9 First Quarter... 9 Second Quarter... 11 Third Quarter... 12 Fourth Quarter & Final... 13 Payment Request (DCJ Form 3)... 15 Quarterly Statistical & Narrative Report (DCJ Form CVS2)... 17 Budget Revision (DCJ Form 4-A)... 21 Change in Project Officials (DCJ Form 4-B)... 23 Modification of Other Grant Agreement Terms (DCJ Form 4-D)... 24 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Professional Services/Consultant Certification (DCJ Form 16)... 25 Overview of the Monitoring Process... 27 Phase 1 Review of Financial Back up Documentation:... 27 Phase 2 Submission of Administrative and Programmatic information:... 27 Phase 3 Onsite visit... 27 Phase 4 Monitoring Report... 27 Top 10 Monitoring Issues... 28 Required Elements in Personnel Policies and Procedures... 29 Required Elements in Financial Policies and Procedures... 29 Required Elements in Timesheet for Grant Funded Staff... 29 Sample Timesheet... 30 Standards for Review of Monitoring Materials... 31 Administrative and Programmatic Documentation... 31 Financial Documentation... 32 Grant Compliance Inventory (Financial)... 32 Things to Watch For in the Financial Documentation... 34 Performance Measurement Tool (PMT)... 36 ii 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Office for Victims Programs Staff Contacts OFFICE MAIN NUMBER: 303-239-5719 OR TOLL-FREE: 1-888-282-1080 OVP Unit Manager: Kelly Kissell PHONE: (303) 239-4437 E-MAIL: kelly.kissell@state.co.us OVP Unit Administrative Assistant: Lee Hettema PHONE: (303) 239-5719 E-MAIL: lee.hettema@state.co.us Grants Team Supervisor: Ashley Riley Lopes VAWA Administrator PHONE: (303) 239-4529 E-MAIL: ashley.lopes@state.co.us Grant Managers: Louise Esquibel SASP Administrator PHONE: (303) 239-4402 E-MAIL: louise.esquibel@state.co.us Debbie Kasyon VOCA Administrator PHONE: (303) 239-5703 E-MAIL: debbie.kasyon@state.co.us Jill Nore State & Local VALE Administrator PHONE: (303) 239-5714 E-MAIL: jill.nore@state.co.us Alison Williams Helm Grant Manager PHONE: (303) 239-4167 E-MAIL: alison.williams-helm@state.co.us Grants Team Financial Staff: Laura Montoya Financial Team Lead PHONE: (303) 239-4650 E-MAIL: laura.montoya@state.co.us Brenda Hahn Financial Specialist PHONE: (303) 239-4621 E-MAIL: brenda.hahn@state.co.us Stephanie Piechowski Financial Specialist PHONE: (303) 239-4662 E-MAIL: stephanie.piechowski@state.co.us Cheryl Shoup Financial Assistant PHONE: (303) 239-4408 E-MAIL: cheryl.shoup@state.co.us Kathryn Holland Financial Specialist PHONE: (303) 239-4395 E-MAIL: kathryn.holland@state.co.us 1 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Grants Unit Program Assistants: Meghan Hartvigson-McIntyre Program Assistant PHONE: (303) 239-4546 E-MAIL: meghan.hartvigson-mcintyre@state.co.us Shawn Marandi Program Assistant Phone: (303) 239-4458 E-MAIL: shawn.marandi@state.co.us Grant Monitors: Betsy Anderson Compliance Coordinator PHONE: (303) 239-4440 E-MAIL: betsy.anderson@state.co.us Tony Tilger Compliance Monitor PHONE: (303) 239-4493 E-MAIL: anthony.tilger@state.co.us 2 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Grant Administration Resources Grant Agreement This document includes: Approved goals & objectives Approved budget including required match (if applicable) CFDA# for your award (needed for your agency audit) Special conditions Grant requirements You should review the grant agreement in its entirety DCJ Administrative Guide This guide contains the information that will help you understand and meet the financial, administrative and audit requirements for your grant. The DCJ Administrative Guide is currently being revised to reflect the changes made to the DOJ Grants Financial Guide. The DOJ Grants Financial Guide is also referred to as the Uniform Guidance, because it unified all applicable administrative, cost principles and audit requirements for federal grants and was created as a result of 2 C.F.R. 200. The DCJ Administrative Guide may be found at http://dcj.state.co.us/home/grants Click the grants tab and scroll down to find the Administrative Guide for both federal and state grants. Link to website is below. Please click the grants tab and scroll down to find the Administrative Guide for both federal and state grants. Please note the guide is currently being revised. http://dcj.state.co.us/home/grants 2015 DOJ Grants Financial Guide This guide contains the most recent financial guidance for administering federal grants, link listed below. http://ojp.gov/financialguide/doj/pdfs/2015_doj_financialguide.pdf DCJ OVP Website http://dcj.ovp.state.co.us DCJ OVP Grant Forms https://sites.google.com/a/state.co.us/department-of-criminal-justice/home/grants/dcjcommon-reporting-forms Performance Measurement Tool (PMT) For VOCA grantees only Prior to 3/2/17, https://www.ovcpmt.org As of 3/6/17, https://ovcpmt.ojp.gov Note: the website will be down from 3/2/17 3/5/17 with the website migration If you have technical questions about the federal PMT system, please contact the federal PMT help desk. Please remember the hours of operation are Eastern Time Zone. Phone: 1-844-884-2503 Prior to 3/2/17 - Email: ovcpmt@csrincorporated.com As of 3/6/17 Email: ovcpmt@usdoj.gov 3 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Contents of Your Working Grant File You should keep a separate file for each award if you receive more than one grant award. The grant file should contain the following documentation. Grant Agreement, includes: Signed award document with all definitions and exhibits (including goals & objectives and budget) Attachments submitted with grant application (job descriptions, organizational chart, etc.) Reporting Documentation Completed Quarterly Financial Reports DCJ Form 1A s Completed Quarterly Payment Requests DCJ Form 3 s Completed Quarterly Programmatic Reports DCJ Form CVS 2, PMT reports for VOCA grantees Completed Annual Reports, if required VAWA & SASP Financial Documentation Financial documentation of all Revenues and Actual Expenses Financial documentation for Actual Expenses (with grant #, project director signature, and exact amount paid by the grant) includes the following: Payroll records, timesheets with both grant funded and other paid hours for grant funded personnel, including match staff Sub-ledger for exact grant and match expenses with sufficient detail to identify the specific grant expenditure Invoices, receipts, vouchers, travel forms, etc. to support all GRANT expenditures If your budget includes indirect costs, you should track these funds in your accounting system as a separate line item and should keep a copy of your federally negotiated rate. Relevant audit/financial review Remember: Expenditures you report on your DCJ Form 1A financial report should match your financial records EXACTLY. Grantee can only use the funds for expenses that are included in the approved budget. Programmatic Documentation All programmatic GRANT records Aggregate records, not individual client files. Remember that you should not keep individual client files with identifying information in your working grant file. 4 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Communication with DCJ Keep copies of other forms you submit to DCJ for approval, such as the DCJ 16 for professional services; keep supporting documentation You should also keep a copy of all communication with DCJ, including email communication Any other completed DCJ forms and supporting documentation Professional Services/Consultant Certification (DCJ 16), including vendor contracts, Change in Signing Authority (DCJ 4B), etc. Additional Information Password and Log in information for the Systems Award Management (SAM) registration site Helps if you keep your login info for the federal SAM site in case of staff turnover. PMT login information (VOCA only) Office for Civil Rights (OCR), Limited English Proficiency (LEP), Equal Employment Opportunity Plans (EEOP) documents as relevant Record Retention The file must be maintained for three years after the project has been closed by DCJ, no later than six months after the project ends (there are exceptions) Grant records include all financial records, supporting documents, statistical records and all other records pertinent to the grant such as financial records, cancelled checks, etc. For OVP grants, projects usually end 12/31 so for the grants that just ended 12/31/16 this means you would keep your records for the grant until 6/30/2020. Basically 3 years and 6 months. You are allowed to keep your records in an electronic format but they must be accessible. Exceptions to the records retention policy are if you have an audit in progress and/or the findings of a completed audit have not been resolved satisfactorily, then you must save the records for three years after the issues are resolved. 5 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Project Officials: Roles and Responsibilities Each grant award is required to list the name and contact information for their Project Officials, which include the Project Director, Financial Officer, and Signature Authority, but may also include a separate Primary Contact and the Executive Director (as applicable). Any changes in the project officials must be communicated to your OVP grant manager along with one signed copy of the DCJ Form 4-B (can be electronically signed and submitted via e- mail). Once approved, your Grant Manager will send you a final approved form via e-mail for your Grant Hard File. Project Director: The Project Director for your grant award has the ultimate responsibility for the grant project and must have day to day oversight of the project (though other staff can assist). They are the official that OVP Grants Team staff will contact regarding the day-to-day operations of the grant. The Project Director must know: What the grant application includes; what the grant pays for and what your agency agreed to do. What progress is being made on the goals and objectives. What is happening with contracted (professional services), including monitoring and managing these services. Coordinate with the project s Financial Officer on a regular basis and keep them in the communication loop with regards to grant activities. Thoroughly review invoices, receipts, payroll records, mileage vouchers, time sheets, etc. and all other expenses related to the grant. Ensure that all expense documents are marked with the uniquely assigned grant name and number and then signed and dated by the Project Director. Project Director Reporting Requirements: Review and approve the Quarterly and Final Subgrant Financial Report (DCJ Form 1-A) Review and approve the Payment Request (DCJ Form 3) Review and approve the Quarterly Statistical and Narrative Report(DCJ Form CVS2) 6 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Financial Officer: The Financial Officer is the person who reviews invoices and other documentation of expenses related to the grant and sets up a fund accounting system. The Financial Officer must: Track grant funds separately within a fund accounting system structure for the grant. System that is organized on the basis of funds, each of which is considered a separate accounting entity. It is specific to the funding source. Each of the agency s funding sources should have its own account within the agency s chart of accounts. System that can produce reports that show expenditures and revenues for the agency s individual funding sources and for the organization s financial activities across all of its funds. For further guidance on fund accounting systems, please contact your agency s financial division or CPA. Monitor budget for proper expenditures Thoroughly review: Invoices Mileage vouchers Receipts Timesheets Payroll records All other expenses related to the grant Ensure that all internal controls are in place and are operating Each of the agency s funding sources should have its own chart of accounts. Reconcile accounts at least quarterly Prepare and sign the financial reports using quarterly data from your accounting system Coordinate with the Project Director on a regular basis and keep them in the loop with regard to financial status of the grant Signature Authority: The Signature Authority is the individual authorized to enter into contracts on behalf of the applicant agency. For local units of government, this will normally be a city manager, mayor, district attorney, and/or the chair of the county commissioners. At the state level, this individual will be a department or division head. For non-profit agencies it will be the Board Chair. The Signature Authority is also able to sign in place of the Project Director or Financial Officer, if one of these officials is unavailable. 7 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

DCJ Forms Grantees must use the most current, approved version of all reporting forms and submit one copy to DCJ email is acceptable. Form Description Quarterly & Final Subgrant Financial Report Form Number DCJ 1-A Signature Required Project Director & Financial Officer Payment Request DCJ 3 Project Director Quarterly Statistical & Narrative Report CVS2 Project Director PMT (VOCA only) N/A Project Director SASP Program Annual Progress Report (SASP only) STOP Program Annual Progress Report (VAWA Only) N/A Budget Revision 4-A Change in Signing Authority 4-B Modification of Other Grant Agreements Equipment Inventory/Retention Equipment Procurement Certification Form Professional Services/Consultant Certification Project Director Due Date N/A Project Director February Project Director & Financial Officer Project Director and relevant signature change 4-D Project Director 5 Project Director 13 Project Director 16 Project Director April 15 th First Quarter *July 7 th Second Quarter October 15 th Third Quarter January 15 th -Final April 15 th First Quarter *July 7 th Second Quarter October 15 th Third Quarter January 15 th -Final April 15 th First Quarter July 15 th Second Quarter October 15 th Third Quarter January 15 th -Final April 15 th First Quarter July 15 th Second Quarter October 15 th Third Quarter January 15 th -Final February At contract execution. **Prior approval required if exceeds the maximum federal allowable hourly rate of $81.25/hr. *Due to state fiscal year end, the Quarterly Financial Report (DCJ 1-A) for the second quarter is due earlier on July 7 th. 8 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Financial Report (DCJ Form 1-A) Quarterly & Final First Quarter 9 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

1st Quarter Report The Approved Budget column is your final budget from your GA Exhibit B2 or your most recent approved Budget Revision. The approved budget can be found in your agreement. Please see below example. Please note the budget amounts below are an example to show a variety of budget lines only and do not reflect the Financial Report 1-A examples shown in the guide. There should not be previous expenditures on this report, Column A should contain zeros. Enter quarterly expenditures in Column B and add Columns A and B for totals in Column C (should auto-populate) 10 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Second Quarter 2nd Quarter Report Totals in Column C from the previous report move to Column A. Enter current quarterly expenditures in Column B and add across for new totals in Column C. The version of the form on our website should automatically calculate for you. This report is due early due to state fiscal year end. Report is due July 7 th. 11 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Third Quarter 3rd Quarter Report Totals in Column C from the previous report move to Column A. Enter current quarterly expenditures in Column B and add across for new totals in Column C. The versions of the form on our website should automatically calculate for you. 12 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Fourth Quarter & Final 13 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

4th Quarter Report/Final Prepared the same. Note: for VOCA DCJ cannot accept overmatching funds. Match must be the same as the grant agreement if fully expended. This report is due 15 days after the end of the quarter, and Final must be marked at the top (unless submitting a separate final report). If Final has not been selected, DCJ will be contacting you to confirm that expenditures are final this can delay your final payment. Accurately report expenses to match your accounting ledgers, even if you have not spent all of your money. If line 25 of Column C is less than your approved budget, please email your OVP grant manager to let them know you are de-obligating funds. Unpaid Obligations/Invoices: Unpaid invoices for items that have been received but not yet paid for (except personnel & indirect costs). This column is rarely used. Common Errors with the DCJ Form 1-A Reporting expenditures when no grant activities have taken place Not using the most current, approved budget Not submitting a DCJ Form1-A when expenses have not been incurred for the quarter Using the wrong grant number Incorrect signature(s) Reflecting different amounts at the beginning of a quarter than the amounts reported the previous quarter Expenditures do not match the amount of the payment requested on the DCJ Form 3 Not reporting match (VOCA & some VAWA grants only) 14 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Payment Request (DCJ Form 3) 15 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

DCJ Form 3 - Payment Request Line 1: Total amount of expenditures grant & match funds for time period listed (State VALE & SASP no match & some VAWA grants) Line 2: Less match (includes cash and in kind match), if applicable Line 3: Grant dollars requesting line 25 of DCJ Form 1A Line 4: Grant award amount - do not include match here Line 5: Grant dollars received to date Line 6: Grant dollars requested but not yet received Line 7: Grant dollars requested. This line should be the same as Line 3 above & should match expenditures on 1A. Line 8: Total of lines 5, 6 and 7 Line 9: Available grant dollars remaining On the final payment request for your grant, if your award was fully expended line 9 should be $0, otherwise the balance remaining should reflect the unspent grant funds you will be not be using on your project. These funds will be de-obligated at the close out of your grant. Common errors with the DCJ Form 3- Payment Request Requesting funds when progress has not been made on grant activities Request does not match reported expenditures for the quarter (from DCJ Form 1A) Match amount not included on line 1 (VOCA & VAWA) Amount of federal award in line 4 includes match it should not Amount received to date is incorrect 16 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Quarterly Statistical & Narrative Report (DCJ Form CVS2) How they are used Monitor Project Progress Compare to Financial Report Opportunity to report project changes/problems (some require forms) Progress shared with CVS Board at Funding Meetings 17 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

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Budget Revision (DCJ Form 4-A) The Budget Revision (DCJ Form 4-A) initiates a request to move funds from one budget category to another. Approval from your OVP grant manager is needed before deviating from the current approved budget. A narrative explaining and justifying the requested change is required. The revision is not approved until the grantee receives a signed, approved copy of the Form 4-A. Please note verbal approval is not sufficient. Contact your grant manager before completing a budget revision request as you may not need to complete the form if you are making a minor change to the budget. Changes in line items within a budget category usually do not require a budget revision, but the grantee must provide details about this request in writing to their OVP grant manager (i.e. supplies and operating, adjustments to personnel distributions, etc.) 21 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

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Change in Project Officials (DCJ Form 4-B) If you are changing the Project Director, the form must be signed by the Signing Authority (authorized official). If any other official is changing, the Project Director should sign the form. The new official must also sign the form under the New Official section. You must provide a reason for the change. 23 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Modification of Other Grant Agreement Terms (DCJ Form 4-D) Use this form to initiate the process to modify goals and objectives Be sure to provide a thorough explanation of the changes being requested Substantive changes to goals and objectives that change the scope of work may require a formal contract modification Form must be signed by project director Changes to goals and objectives are not allowed until the grantee receives a signed, approved copy of the DCJ Form 4-D 24 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Professional Services/Consultant Certification (DCJ Form 16) The main purpose of this form is to ensure a fair, open, and competitive process of vendor selection that meets federal and/or state requirements. Please note, payment requests for consultants/contracts will not be processed if the DCJ Form 16 has not been received and approved by your OVP grant manager. The maximum rate established by the Federal Government is $81.25/hour or $650 per day. If vendor rates do not exceed the rate or if you are a State VALE-funded grantee, submit one signed copy of the DCJ 16 with the attached required documentation (i.e. statement of work, purchase order, contract) If vendor rates exceed the rate, submit one signed copy of the DCJ 16 with a draft copy of the required documentation; grantees must receive prior approval from DCJ for these contracts. Grantee must demonstrate that this compensation rate is reasonable and consistent with that paid for similar services in the market place. Helpful Hints: Check the federal debarment list at https://www.sam.gov to make sure the contractor is not listed (Section III, A) Clearly detail how much of the contract will be paid with grant funds and/or match vs. the total amount of the contract (Section III, B) Attach a signed copy of the contract or a scope of work (Section III, C) Common errors with the DCJ Form 16 The grantee did not follow the appropriate procurement procedures The grantee did not provide justification if it is a sole source contract All appropriate documentation was not included (statement of work, contract, description of procurement policy/process, timeframes, etc.) The contract was not signed by a representative of the grantee agency who has the authority to enter into contracts The debarment list was not consulted: www.sam.gov The grantee did not submit the DCJ 16 for prior approval BEFORE entering into a contract that exceeds the allowable amounts 25 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

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Overview of the Monitoring Process Phase 1 Review of Financial Back up Documentation: A monitoring notice is sent to the Project Director. The specific quarter to be monitored is identified. The agency is instructed to submit documentation of revenue & expenditures for the identified quarter. This includes a chart of accounts and a general ledger. Timesheets need to be submitted for grant-funded staff and match staff, while invoices, mileage vouchers, expense reports, etc. will be submitted for other types of expenses. A review of these materials will be completed by OVP monitor(s) prior to an on-site visit. Documentation of adequate accounting system & internal controls will be requested. Phase 2 Submission of Administrative and Programmatic information: Provide a brief narrative or submit written procedures assuring client confidentiality and protecting personal identifying information; Sample (4 or 5) copies of recently completed evaluations; Provide a brief narrative of how possible financial fraud would be identified and reported; Confirmation that federal grant records retention requirements is incorporated in procedures; Copy of Personnel Policies and Procedures containing required elements; Copy of Financial Policies and Procedures containing required elements; Confirmation of procedure for responding to Limited English Proficiency individuals; Confirmation of posted Office for Civil Rights brochure regarding nondiscrimination policy and complaint procedure; Copy of bylaws (nonprofits only); Signed copy of Guide to Specific Contractual Elements on the Monitoring Checklist (sent by monitoring staff); Phase 3 Onsite visit OVP monitor(s) will meet to discuss grant-funded activities. Grant-funded staff will be introduced to the OVP monitor(s). OVP monitor(s) will look at your grant file and storage system housing confidential client files. Follow up will be made on any outstanding issues. Phase 4 Monitoring Report Monitoring staff send report to agency 27 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Top 10 Monitoring Issues Changes to project without approval from grant manager Unallowable costs Lack of budget for tracking expenditures Commingling of funds Inadequate timesheets Inadequate monitoring of contractors/vendors Lack of documentation Inaccurate reports Reports submitted late Inadequate accounting system/weak internal controls 28 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Required Elements in Personnel Policies and Procedures Agencies that receive federal grant funds are required to have the following elements included in their Personnel Policies and Procedures: Drug-free workplace language A process for employee grievance A prohibition against harassment A prohibition against grant-funded staff participating in political activities while on grant-funded time A non-discrimination standard A conflict of interest provision Required Elements in Financial Policies and Procedures Agencies that receive federal grant funds are required to have the following elements included in their Financial Policies and Procedures: A provision that an annual budget will be established Purchasing and contracting guidelines Policies regarding cash management and credit card use A guideline for travel reimbursement A provision for regular reconciliation of bank statements with the general ledger A provision for regularly occurring review of financial statements by supervisors and Board members A requirement for an annual audit (or annual financial review for agencies with total revenues under $300,000.00) A clear process for separation of duties and proper internal controls A conflict of interest policy regarding purchasing and contracting An Asset/Property Maintenance policy for items over $3,500 in value Required Elements in Timesheet for Grant Funded Staff As a recipient of federal or state grant funds, you are required to maintain accurate accounting back-up documentation for all grant expenditures. Documentation of staff time that is billed to your grant is of the highest priority for compliance auditors and you are required to maintain time and effort records (timesheets) for grant-funded staff, that also includes volunteer in kind match hours. Proper timesheets must have the following seven elements: 1. Must reflect all hours worked by the staff person, and reflect holidays, vacation, and sick leave 2. Must identify the agency name and dates for the time period being documented (i.e. weekly, biweekly, monthly) and be for periods of no longer than one month 3. Must have an attribution for the amount of salary charged to the grant either by number of hours or percentage of time and indicate the grant name and number 4. Must show the employee s name and be signed by the employee 5. Must be dated after the work was completed for the time period 6. Must be signed by the employee s supervisor 7. Must reconcile to payroll records 29 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Sample Timesheet Below is a sample timesheet form that you can utilize if your agency s current timesheets do not meet these requirements. This timesheet sample is set up so that you can indicate the number of hours charged to the grant for the grant-funded staff person. It can be modified so you can indicate the percentage of time billed to the grant for the grant-funded staff person. The sample is in Excel format so if you d like to use it, contact your Grant Manager to request the electronic version which will calculate total number of hours for you. 30 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Standards for Review of Monitoring Materials Administrative and Programmatic Documentation Agency Compliance Inventory 1. Signed Guide to Citations for Monitoring Elements This is a plain language, one-page document that is updated annually to reference the key elements being monitored that are embedded in the Grant Agreement. 2. Written Records Retention Policy a. Preferred FEDERAL grant documents must be retained for at least 3 years following the successful end of the grant award. b. Acceptable all GRANT documents must be retained for at least 3 years, or provide documentation that the use of the term CONTRACTS includes grant agreements and meets the 3-year retention requirement. 3. Personnel Policy Manual a. MUST contain references to the required elements. Sometimes the elements are covered in a combination of the Personnel Manual, Employee Handbook, Financial Policies and Procedures, Grant Management Handbook, etc. b. There MUST be a prohibition against grant-funded staff engaging in lobbying or political activity while on grant-funded time. 4. Anti-Discrimination Policy a. Acceptable - Confirmation that they have posted the Office for Civil Rights pamphlet in English and Spanish. OVP can provide this as a technical assistance attachment. b. Unacceptable The Department of Local Affairs antidiscrimination pamphlet that is commonly mistaken for meeting the OCR requirements, but only refers to employment-related issues. 5. Written Limited English Proficiency plan, if any, or narrative explanation a. Preferred Written plan b. Acceptable Brief narrative explanation 6. Client Confidentiality Policy, if applicable. 7. Sample Data Collection Forms 8. Process for Reporting Suspected Fraud a. Preferred Whistleblower policy in place. b. Acceptable Narrative providing any reasonable explanation of protections in place. 9. Copies of Recently Completed Evaluations of Services 10. Internal Controls, Financial Policies and Procedures a. Preferred A financial policies and procedures manual that includes all required elements. b. Acceptable - A combination of WRITTEN policies and procedures that reasonably require adequate internal controls. c. Unacceptable Absence of adequate WRITTEN policies and procedures, evident inadequacy of mechanisms to assure internal controls (i.e. one or two individuals control all the financials with little or no oversight). 11. Board of Directors By-Laws, and Policies and Procedures, if available. a. Preferred Specific financial responsibility duties outlined for Treasurer or Financial Officer. b. Acceptable Any reasonable mention of fiscal responsibility by board officers. c. Unacceptable Absence of acknowledgment of fiscal oversight and responsibility by board members. 31 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Financial Documentation Grant Compliance Inventory (Financial) 1. Chart of Accounts a. Preferred A chart of accounts that identifies the grant income by grant name and number, budgeted grant line items by grant name and number, and cash match line items by grant name and number. b. Acceptable A chart of accounts that identifies the grant income by some unique identifier (i.e. VOCA Grant, CVS Grant, OVP Grant ) with an associated account number, and separates budget expenses by line item (i.e. Salaries, Health Insurance, Benefits etc. for Personnel, Rent, Meeting Supplies, Copying, Emergency Shelter etc. for Supplies and Operating, and Mileage, Per Diem, Lodging etc. for Travel). c. Unacceptable Absence of a reasonable indication that the grant is identified within the accounting system. 2. Subledger for this Grant a. Preferred An actual subset of grant-related income and expense line items that tracks the General Ledger. If using QuickBooks, a Profit and Loss statement supported by Transaction Detail by Account that clearly shows the approved line item expenditures with totals equaling the expenditures reported on the quarterly DCJ Financial Report 1-A. b. Acceptable If not using QuickBooks, any reasonably similar statements that clearly show approved grant line items and expenditures with totals equaling the figures reported. c. Unacceptable Absence of any kind of statement, accounting log, journal, or spreadsheet that reasonably documents the identification and tracking of the grant in the accounting system. 3. Time and Effort Records, or Timesheets a. Preferred Copies of written timesheets that 1) Reflect all hours worked; 2) Pay period dates not to exceed 1 month; 3) Attribution of percent of time, hours, or dollar amount charged to the grant; 4) Leave hours; 5) Names, Titles, Signatures by employee and supervisor; 6) Signatures are dated after work was completed; 7) Reasonably reflect the approved personnel breakdown in the budget and can be reconciled with payroll records. b. Acceptable Timesheets that contain items 1, 2, 4, 5, 6, and 7 but the grant attribution is supported by a subsidiary spreadsheet. Electronic timecards supported by narrative explanation of how all 7 items are covered in the absence of actual signatures. c. Unacceptable No supervisor approval, employee signs own timesheet as supervisor, no grant attribution. 32 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

4. Deposit Tracking and Verification a. Preferred Copies of itemized bank deposit slip with grant name, grant number, and correct amount along with the deposit receipt stamped by the bank. b. Acceptable Aggregate deposit slip on which the specific deposit amount for the grant is noted, electronic receipt or confirmation of deposit by the bank. c. Unacceptable Deposit amount does not equal the disbursement amount or proper timeframe for the disbursement, a deposit receipt that has no evident confirmation from the bank and could have been artificially generated on a computer. 5. Back-Up Documentation for all Grant Expenditures a. Preferred and Acceptable Personnel/proper time and effort records reflecting the 7 required items and in reasonable proportion to the approved Personnel salary line items, proper documentation of benefits, if included; Supplies and Operating/properly approved invoices, receipts, or vouchers with grant attribution for approved items, in approved amounts that equal the figures reported; Travel/properly approved invoices, receipts, or vouchers with grant attribution for approved items, in approved amounts that equal the figures reported; Equipment (only for VOCA One Time grants that are being reviewed by the Grant Managers); Professional Services and Contracts/DCJ Form 16 and copy of the contract in approved amount for approved services. b. Unacceptable Lack of approval or attribution, charges for unapproved items, invoice totals don t equal amounts that appear on the transaction detail or sub ledger, salaries or other charges to the grant that are significantly out of proportion to what was approved, lack of acknowledgement or adjustment in the payment request for vacancy savings resulting from vacant grant-funded personnel positions. 6. Cash and/or In-Kind Match Documentation, if applicable (State VALE and SASP grants are match exempt, and some VAWA grants are exempt). a. Preferred All Cash Match Personnel, Supplies and Operating, and Travel expenditures must be supported by the same documentation as for approved grant expenditures and should reflect a specific Match attribution. In-Kind Match is most typically volunteer hours and it is preferred that this be supported by actual volunteer timesheets that are dated, signed, approved, and reflect an attribution of number of hours and dollar value dedicated to the grant that equals the figure that was reported. b. Acceptable For volunteer hours In-Kind Match, an aggregate volunteer log for the quarter signed by a supervisor with the number of hours and dollar value dedicated as match to the grant. c. Unacceptable Absence of any reasonable documentation with approval and attribution specific to the grant (i.e. an aggregate volunteer log with no approval or specific attribution, cash match rent not supported by monthly invoices with attribution or copy of a lease with proper grant attribution for the approved amount). 7. Project Income Not generally approved for CVS grants. 33 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Things to Watch For in the Financial Documentation Grant Name and Number Ensure your agency is using the correct grant name and number in your system. Grant numbers change from year to year. Match Match must be properly supported, appropriate to the grant funded project, and reasonably proportionate. Ensure your facts and figures make sense. For example, is there s enough room in someone s salary to cover the proposed match amount? Can a local VALE grant sufficiently cover the proposed match amount? Personnel Expenditures These expenditures are typically the largest portion of what is funded overall, so you need to take care that these expenditures are well supported and are consistent with what is in the approved budget. If you experience staff turnover, you must notify your grant manager as soon as possible to review your options. Pay Periods that Crossover Months or Quarters If you are an agency that pays salary every two weeks or have some other arrangement that causes your payroll record not to coincide with our beginning and end dates for the quarter that we re reviewing, please email your grant manager or OVP monitor. It is a common occurrence, and staff will examine the actuals to match with what has been reported. Supplies and Operating Expenditures Ensure these expenditures are well supported by documentation and are for the items and amounts that were approved in the grant. Professional Services Professional services must be approved by DCJ in advance and a DCJ Form 16 and a copy of the respective contract must be placed in your working grant file. Reported Financial Amounts Ensure that you are readily able to pull the reported expenditure amounts directly from the transaction detail, Profit & Loss, or grant subledger in a clear manner. 34 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

35 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Performance Measurement Tool (PMT) Requirement for VOCA grantees only Prior to 3/2/17, https://www.ovcpmt.org As of 3/6/17, https://ovcpmt.ojp.gov Note: the website will be down from 3/2/17 3/5/17 with the website migration If you have technical questions about the federal PMT system, please contact the federal PMT help desk. Please remember the hours of operation are Eastern Time Zone. Phone: 1-844-884-2503 Prior to 3/2/17 - Email: ovcpmt@csrincorporated.com As of 3/6/17 Email: ovcpmt@usdoj.gov. 36 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Select your agency by clicking the name of your agency. Most agencies will have just one option to choose from. 37 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

At this screen click the Enter Data tab at the top of the screen Once you click the Enter Data tab, select the quarter for which you are reporting from the drop down menu. If the quarter you need to report on is not listed, then it has not yet been posted by the federal staff. 38 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

39 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

Helpful Information Regarding How to Correctly Report Numbers of Services, Victims, Cases, and People Trained Victim Services Project Example If you are receiving funds to support 50% of the full-time salary of a direct service victim advocate who will serve a total of 100 victims during the grant year, your number of victims to be served by the grant-funded personnel would be 50% of 100, or 50 unduplicated victims. You would report how many of those 50 will be victims of which type(s) of crimes in the Victim Services Type of Crime table. In the Victim Services Type of Services table, you would estimate how many of those 50 victims would receive which type(s) of services. A victim may receive more than one type of service. 40 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

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NOTES: 44 2017 CVS Grantee Financial & Programmatic Post-Award Training Reference Guide

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