The Governors Grants Office Presents

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• The Governors Grants Office Presents
• Successful Post Award Grants Management
• For the American Recovery and Reinvestment Act
• Lifecycle Grants Management 101 Workshop Series
• Spring/Summer 2009
• Martin OMalley
  Anthony Brown
• Governor
  Lt. Governor

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Maintaining Your Grant Files
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Suggested Grant File Format
The four stages of
an award
- Application
- Award
- Administration - Review
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Suggested Grant File Format
Set up a file with
several sections
Label each tab
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Suggested Grant File Format
Label each tab
1. Application
2. Correspondence
1. Application
3. Award Documents
2. Correspondence
4. Grant Adjustments
5. Financial Status Reports
6. Progress Reports
7. Review Audit Resolution
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Managing the Award

• Legal Flow down
• Authorizing Legislation
• Federal Agency Requirements
• Code of Federal Regulations (CFRs)
• Uniform Administrative Requirements
• Cost Principles
• Audit Requirements
• State Requirements
• Local Requirements

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Managing the Award

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

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Managing the Award

• Internal Policy
• EXAMPLE
• Charles County Governments Grant Policy
• http//www.charlescounty.org/fs/grants/purpose.htm
  l

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Subrecipient/Subgrantee Management

• OMB Circulars Knowledge
• Government Entities A-102, A-87, A-133
• Non-Profits A-110 shifted to 2 CFR 215, A-122,
  A-133
• Educational Institutions 2 CFR 215, A-21, A-133
• Commercial Organizations FAR 31.2

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Recovery Act Compliance

• The Act
• www.frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?db
  name111_cong_billsdocidfh1enr.pdf
• OMB Compliance Guidance www.whitehouse.gov/omb/ass
  ets/memoranda_fy2009/m09-15.pdf
• 2 CFR Part 176
• Refer to the above OMB Compliance Guidance Link

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Subrecipient/Subgrantee Management

• Vendor Contracts vs. Subawards
• Technical Assistance to Subgrantees
• Imposing additional reporting requirements
• Imposing additional program requirements

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• Monitoring

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Monitoring Mission

• Ensure stewardship over Federal funds awarded by
  conducting
• On-site financial reviews
• Desk-based financial reviews
• Resolution of audit reports
• Technical assistance to grantees

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Monitoring Tools

• Department Heads Beware
• Know what, where, why, and how to find grant
  backup info.
• Synchronize project deliverables/milestones time
  line with reporting requirements.
• Download and review compliance supplement.
• http//www.whitehouse.gov/omb/circulars_a133_compl
  iance_08_08toc/

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Financial Management Systems

• In order for an accounting system to be
  considered adequate, it must meet the following
  criteria
• Internal controls
• Ability to test internal control
• Chart of accounts
• Compliance with CMIA
• Procedures to minimize Federal cash on hand

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Sub-recipient Monitoring

• The primary grant recipient is responsible for
  monitoring any and all sub-recipients and
  ascertaining that all fiscal and programmatic
  responsibilities are fulfilled including
  compliance with rules and regulations (e.g. audit
  requirements)

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Top Ten Monitoring Findings

• Inventory controls need improvement
• Budget modifications in excess of 10
  without prior approval
• Excess cash on hand
• Grantee has no written procedures
• Failure to prepare audit reports

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Top Ten Monitoring Findings

• Project Period expired, no grant adjustment
  approving extension
• Inadequate accounting procedures
• Financial status reports fail to agree with
  accounting records
• Questioned expenditures
• Untimely submission of SF-269a Financial Status
  Reports

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Audit Requirements

• OMB Circular A-133
• Audits of States, Local Governments, and
  Non-Profit Organizations

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Single Audit Requirements

• A-133 Government, Education, and Non-Profit
• 500K or more expended in the Fiscal Year
• Audit report is due 9 months after the end of the
  Fiscal Year
• Complete on-line Data Collection Form SF-SAC in
  conjunction with Auditor via http//harvester.cens
  us.gov/fac/collect/formoptions.html

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Top Ten Audit Findings

• Conflicts of Interest
• 9) Inaccurate Financial Status Reports
• Inappropriate Changes
• 7) Inadequate Time and Effort Records
• Unallowable Costs

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Top Ten Audit Findings

• Inadequate Submission of Reports
• Excess Cash on Hand
• Lack of Documentation
• Commingling of Funds
• Untimely submission of Reports

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Resolution of Audit Findings

• The Corrective Action Plan (CAP) should include
• Description of each finding
• Specific steps to be taken to implement the
  recommendation
• Timetable for performance of each correction
  action
• Description of monitoring to be performed to
  ensure implementation of the CAP
• Review and analyze the audit report.
• If there are any findings, the audited recipient
  should be contacted and a Corrective Action Plan
  should be requested.

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Resolution of Audit Findings

• The audited recipient should generate a response
  to the CAP request within 30 calendars of the
  request.
• The primary recipient should analyze the response
  and follow-up on action taken.

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Networking and Leveraged Partnerships

• Federal Partners
• State Partners
• Local/Municipal Partners
• Foundations
• Business Community

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Professional Associations

• Association of Baltimore Area Grant Makers
• Maryland Association of Nonprofit Organizations
• National Grants Management Association
• Targeted Training Opportunities
• Networking w/Grants Professionals
• Annual National Conference

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Successful Grants Management

• Team!
• Communication!
• Results!