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Enhancing Grants Management TA Program Basic Fundamentals of Grants Management Sponsored by FEMA in coordination with the ...
Overview FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2009
Agenda <ul><li>Legal framework </li></ul><ul><li>Pre-award processes </li></ul><ul><li>Environmental and Historic Preserva...
Introductions <ul><li>Participant introductions and expectations </li></ul><ul><li>Objectives </li></ul><ul><li>Overview o...
Objectives <ul><li>Participants will be able to </li></ul><ul><li>Understand/Integrate the Business Process in Grants Mana...
Objectives <ul><li>Participants will be able to </li></ul><ul><li>Problem Solve on Specific Issues </li></ul><ul><li>Ident...
Enhancing Grants Management Technical Assistance (TA) Program <ul><li>Promote promising business practices for grants admi...
National Criminal Justice Association (NCJA) <ul><li>Facilitate Coordination for Department of Justice (DOJ) and DHS State...
FEMA Organizational Structure Office of the Administrator Administrator– W. Craig Fugate Acting Deputy Administrator – Dav...
Grant Programs Directorate Organization Chart Grant Operations Eastern  Branch Grant Development & Administration Division...
Grants Management Division  Mission Statement Grant Programs Directorate Manage federal assistance to measurably improve c...
Grants Management Division (GMD) <ul><li>Five Functional Areas </li></ul><ul><ul><li>Policy </li></ul></ul><ul><ul><li>Ope...
Standardization <ul><ul><li>Ensure that FEMA applies Federal requirements evenly across all grant programs </li></ul></ul>...
Internal Controls <ul><ul><li>Delegation of authority to obligate FEMA in legally binding non-disaster grant agreements </...
<ul><ul><li>Appropriations Statute </li></ul></ul><ul><ul><li>Authorizing Statute (e.g., Stafford Act, 9-11 Act) </li></ul...
Legal Framework FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2009
Federal Assistance vs. Contracts <ul><li>The Federal Grant and Cooperative Agreement Act of 1977 </li></ul><ul><ul><li>Gra...
The Stafford Act of 1988 <ul><li>Robert T. Stafford Disaster Relief and Emergency Assistance Act  </li></ul><ul><ul><li>Au...
9/11 Commission Act of 2007 <ul><li>Primarily affects Preparedness grants </li></ul><ul><li>Administration and monitoring ...
PKEMRA of 2006 <ul><li>Post-Katrina Emergency Management Reform Act (PKEMRA)  </li></ul><ul><ul><li>Adds Preparedness Assi...
American Recovery and Reinvestment Act <ul><li>The ARRA provides $787 billion in stimulus funds including: </li></ul><ul><...
Authorities: CFR <ul><li>44 Code of Federal Regulations (CFR) regulates FEMA Programs </li></ul><ul><ul><li>Common Rules t...
Authorities: CFR <ul><li>The regulations in force when the grant was awarded should apply </li></ul><ul><ul><li>All grants...
Authorities: CFR - ACTIVITY Instructions: Determine when 28 CFR or 44 CFR apply in the following situations.  <ul><ul><li>...
Authorities: CFR vs. OMB Circulars <ul><li>Code of Federal Regulations (CFR) </li></ul><ul><ul><li>Permanent Rules </li></...
Authorities: OMB Circulars <ul><li>Administrative Requirements </li></ul><ul><li>Cost Principles </li></ul><ul><li>Audit R...
Administrative Requirements  vs. Cost Principles FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28...
OMB Circulars A-110, A-87, A-21 and A-122 relocated to 2 CFR Website: http://www.access.gpo.gov/nara/cfr/waisidx_08/2cfrv1...
Authorities: Program Guidance <ul><li>Program Guidance includes </li></ul><ul><ul><li>Funding requirements and eligible ap...
Program Guidance <ul><li>HQ Produces and Disseminates via Website </li></ul><ul><ul><li>http://www.fema.gov/government/gra...
Grants Management Putting the Pieces Together FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2...
Business Process = The Grants Cycle Funding Acquisition Program Establishment Application Review Award Monitoring Amendmen...
Pre-Award Business Practices Funding Acquisition Program Establishment Application Review FEMA Basic Grants Workshop Centr...
Post-Award Business Practices Monitoring Amendments Payment Requests  Reporting Audits and  Close-out FEMA Basic Grants Wo...
Business Process = The Grants Cycle Funding Acquisition FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  Ma...
Appropriations and Funding Process FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2009
Overview of Federal Budget Process <ul><li>Phase 1: Budget Formulation </li></ul><ul><li>Phase 2: Budget Presentation and ...
Budget Formulation <ul><li>FEMA Budgets for Grant Programs </li></ul><ul><li>FEMA Budget Request </li></ul><ul><li>DHS Tot...
Appropriations <ul><li>Budget Presentation to Congress </li></ul><ul><li>Congressional Budget Resolution </li></ul><ul><li...
Types of Appropriations <ul><li>Annual: Must be obligated within the fiscal year </li></ul><ul><li>Multiple Year: Availabl...
Budget Execution <ul><li>Office of Management and Budget (OMB) Apportionment </li></ul><ul><ul><li>Budget Authority to dis...
Continuing Resolution <ul><li>Applies if new FY and annual appropriation is not passed </li></ul><ul><li>Continues existin...
Business Process = The Grants Cycle Program Establishment FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  ...
Establishing Your Program <ul><li>Establish Homeland Security Office  </li></ul><ul><li>HS Structures Vary by Jurisdiction...
Establishing Your Program <ul><li>Advisory Board Authority and Responsibilities </li></ul><ul><li>Incorporating National P...
Establishing Your Program <ul><li>HS Roles and Responsibilities </li></ul><ul><ul><li>Policy, Program and Grants </li></ul...
Establishing Your Program <ul><li>Physical Location </li></ul><ul><li>Information Technology Requirements/Needs </li></ul>...
Establishing Your Program <ul><li>Communication…External </li></ul><ul><ul><li>Public </li></ul></ul><ul><ul><li>Media Rel...
Establishing Your Program <ul><li>Information Management </li></ul><ul><ul><li>Accessible…Shared with All Disciplines </li...
Establishing Your Program <ul><li>Strong Financial Management System </li></ul><ul><li>Staffing Needs and Structure…Key Po...
Establishing Your Program <ul><li>Hiring Personnel </li></ul><ul><ul><li>M&A vs. Planning $ </li></ul></ul><ul><ul><li>Pos...
Establishing Your Program <ul><li>Training Personnel </li></ul><ul><ul><li>Cross-training </li></ul></ul><ul><ul><li>Reten...
Creating Policies and Procedures <ul><li>What? </li></ul><ul><ul><li>Integrate Federal, State and Local Policies </li></ul...
Creating Policies and Procedures <ul><li>Why? </li></ul><ul><ul><li>Provides Documentation and Authorization </li></ul></u...
Creating Policies and Procedures <ul><li>All Grant Stages </li></ul><ul><ul><li>Application </li></ul></ul><ul><ul><li>Awa...
Business Process = The Grants Cycle Application FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28,...
Application and Guidance <ul><li>Integrate Priorities </li></ul><ul><ul><li>National </li></ul></ul><ul><ul><li>State and/...
Prepare Applications and Guidelines <ul><li>Include Grant Terms and Conditions  </li></ul><ul><li>Require  Three  Signatur...
Announce Funding and Priorities <ul><li>Publish Funding Availability and Deadlines </li></ul><ul><li>Consider Conditional ...
Announce Funding and Priorities <ul><li>HQ produces and disseminates via website </li></ul><ul><ul><li>http://www.fema.gov...
Methods of Solicitation <ul><li>www.Grants.gov </li></ul><ul><ul><li>OMB Mandated Initiative </li></ul></ul><ul><ul><li>Fi...
Methods of Solicitation <ul><li>http://www.federal.gov/ </li></ul><ul><ul><li>Traditional Methods of Advertising </li></ul...
Methods of Solicitation <ul><li>www.CFDA.gov </li></ul><ul><ul><li>Database of all Federal Programs Available </li></ul></...
Methods of Solicitation <ul><li>Recipient  </li></ul><ul><ul><li>Implementing Agency  </li></ul></ul><ul><ul><ul><li>State...
Business Process = The Grants Cycle FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2009 Review
How are Reviews Conducted? <ul><ul><li>Use evaluation criteria, rating system </li></ul></ul><ul><ul><li>Evaluate technica...
Types of Review   * Sequence of the reviews depends on the grant program   FEMA Basic Grants Workshop Central Grantees  Ch...
Eligibility Requirements <ul><li>Timely submission </li></ul><ul><li>Complete narrative </li></ul><ul><li>Necessary contac...
Field and Panel Reviews <ul><li>Field/Independent Review </li></ul><ul><ul><li>Federal or Non-Federal reviewers that work ...
Field and Panel Reviews    Program Office Review <ul><li>Program Offices review applications after panel or field reviews...
Program Office Review <ul><li>Evaluate: </li></ul><ul><ul><li>Technical merits </li></ul></ul><ul><ul><li>Programmatic mer...
Program Office    Financial Review <ul><li>Conduct detailed financial reviews </li></ul><ul><ul><li>Based on Program Offi...
Financial Review <ul><li>Analyze budget and cost </li></ul><ul><ul><li>Necessary, reasonable, allocable and allowable </li...
Financial Review Components <ul><li>A-133 Compliance </li></ul><ul><li>No Conflict of Interest </li></ul><ul><li>Applicant...
Budget Review <ul><li>Detailed budget and budget narrative </li></ul><ul><li>Complete, reasonable and cost effective in re...
Budget Review Cost Categories <ul><li>Personnel </li></ul><ul><li>Fringe Benefits </li></ul><ul><li>Travel </li></ul><ul><...
Indirect Costs vs. M&A Costs <ul><li>Indirect Costs </li></ul><ul><ul><li>Incurred for common or joint objectives  </li></...
Indirect Costs vs. M&A Costs <ul><li>Management and Administrative Costs (M&A) </li></ul><ul><ul><li>Direct costs that are...
Examples of Indirect Costs and M&A Costs <ul><li>Indirect Costs:  </li></ul><ul><ul><li>Administrative salaries </li></ul>...
Examples of Indirect Costs and M&A Costs <ul><li>M&A Costs </li></ul><ul><ul><li>Hiring full-time/part-time staff or contr...
Application    Award <ul><li>If the application has met all review requirements, the grant is awarded </li></ul>FEMA Basi...
Business Process = The Grants Cycle Award FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2009
Award Process <ul><ul><li>Pre-award cost </li></ul></ul><ul><ul><li>Award process </li></ul></ul><ul><ul><li>Grant award <...
Award Packages and Release of Funds <ul><li>Administrative or Implementing Agency </li></ul><ul><ul><li>Project-Specific C...
Assurances and Certifications <ul><li>Written confirmation of compliance </li></ul><ul><ul><li>federal laws policies and r...
Pre-Award Cost <ul><li>Pre-award costs:  </li></ul><ul><ul><li>Cost incurred by the applicant prior to the start date of t...
Grant Award <ul><li>What is an award document? </li></ul><ul><ul><li>Official document used for FEMA assistance </li></ul>...
Terms and Conditions <ul><li>Also known as:  </li></ul><ul><ul><li>Agreement Articles </li></ul></ul><ul><ul><li>Special C...
Award Notification & Acceptance <ul><li>Award Notification </li></ul><ul><ul><li>Email </li></ul></ul><ul><ul><li>Grants M...
Getting Started… Financial Management Systems <ul><li>Organizing for Receipt of Federal Funds </li></ul><ul><li>Program v....
Financial Management Systems <ul><li>Minimum  Requirements for Financial System </li></ul><ul><ul><li>Provide Financial/Pe...
Financial Management Systems <ul><li>“ Adequate” Accounting Systems Require </li></ul><ul><ul><li>Internal Controls </li><...
Financial Management Systems <ul><li>“ Adequate” Accounting Systems Require </li></ul><ul><ul><li>Track Expenditures on Ac...
Financial Management Systems <ul><li>“ Adequate” Accounting Systems Require </li></ul><ul><ul><li>Documentation for All Gr...
Financial Management Systems <ul><li>Must Record  and  Report Grant Funds </li></ul><ul><ul><li>Receipt </li></ul></ul><ul...
Fiscal Matters FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2009
Fiscal Matters…Proceed with Caution <ul><li>Allowable vs. Unallowable Costs </li></ul><ul><li>Prior Approval Costs </li></...
Fiscal Matters…Proceed with Caution <ul><li>Time and Effort </li></ul><ul><li>Overtime and Backfill  </li></ul><ul><li>Dir...
Fiscal Matters…Proceed with Caution <ul><li>Supplanting </li></ul><ul><li>Consultants (HS Staffing) </li></ul><ul><ul><li>...
Fiscal Matters…Proceed with Caution <ul><li>Cash Advance </li></ul><ul><ul><li>Interest Earned (CMIA) </li></ul></ul><ul><...
Fiscal Matters…Procurement <ul><li>Identify Conditions Requiring Prior Approval </li></ul><ul><li>State Administrative or ...
Fiscal Matters…Procurement <ul><ul><li>Sole Source-Use is Discouraged Except </li></ul></ul><ul><ul><ul><li>Emergency </li...
Fiscal Matters… Procurement <ul><ul><li>Sole Source for “Inadequate Competition” </li></ul></ul><ul><ul><ul><li>Definition...
Fiscal Matters…Procurement <ul><li>Sole Source  </li></ul><ul><ul><li>Recommend  Project Director  and  Local Procurement ...
Business Process = The Grants Cycle Monitoring FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, ...
GMD Financial Monitoring Visit Mission:  Ensure Stewardship over Federal Funds Awarded  FEMA Basic Grants Workshop Central...
What is Monitoring? <ul><li>Oversight and Stewardship of Federal funds </li></ul><ul><li>Assessment of performance and pro...
Why Monitor? <ul><li>Assess progress of grantee </li></ul><ul><li>Identify problems early </li></ul><ul><li>Work with Gran...
Who Monitors? <ul><li>Programmatic  </li></ul><ul><ul><li>Strategic and Objectives-based </li></ul></ul><ul><ul><li>Techni...
Types of FEMA Monitoring <ul><li>Cash Analysis </li></ul><ul><ul><li>Financial Monitoring </li></ul></ul><ul><li>Desk Revi...
Cash Analysis <ul><li>Reconciling grant records on a quarterly basis and comparing them with the Federal Financial Report ...
  Cash Analysis <ul><li>What the Analysis Indicates  </li></ul><ul><ul><li>Up-to-date information on the grantee’s expendi...
Desk Reviews <ul><li>Desk-based </li></ul><ul><li>Verifies grantee compliance </li></ul><ul><ul><li>Federal regulations </...
Desk Reviews – Financial <ul><li>Desk-based financial monitoring is a review of all transactions </li></ul><ul><li>Grants ...
<ul><li>On-site review  </li></ul><ul><li>Ideally conducted by a team </li></ul><ul><ul><li>Program Office staff (programm...
<ul><li>What are some common findings? </li></ul><ul><ul><li>Recipient has no written procedures </li></ul></ul><ul><ul><l...
<ul><li>What are some common findings? </li></ul><ul><ul><li>Failure to manage audit results </li></ul></ul><ul><ul><li>In...
________  _________  _ GMD Financial Monitoring Visit <ul><li>GMD  Does Not  Conduct  Audits </li></ul><ul><li>GMD  Does  ...
Subrecipient Program and Financial Monitoring FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2...
Subrecipient Monitoring Purposes <ul><li>Periodic Monitoring  Required </li></ul><ul><li>Information Sharing and Gathering...
Subrecipient Monitoring Benefits <ul><ul><li>SAA Provides TA to Customers </li></ul></ul><ul><ul><li>Subrecipients Identif...
Subrecipient Monitoring  Different Approaches and Types <ul><li>Desk </li></ul><ul><ul><li>Provides Documentation </li></u...
Subrecipient Monitoring  Different Approaches and Types <ul><li>Site Visits </li></ul><ul><ul><li>SAA Staff/Team Approach ...
Subrecipient Monitoring Tools and Resources Used by SAA <ul><li>Federal Guidelines </li></ul><ul><ul><li>Program Guidance ...
Subrecipient Monitoring  What to Expect from the SAA? <ul><li>SAA Determines General “Health” </li></ul><ul><ul><li>Projec...
Subrecipient Monitoring  What to Expect from the SAA? <ul><li>Pre-Monitoring Letter/Email </li></ul><ul><ul><li>Confirm Lo...
Subrecipient Monitoring  What to Expect from the SAA? <ul><li>Pre-Monitoring Letter/Email </li></ul><ul><ul><li>Monitoring...
Subrecipient Monitoring  What to Expect from the SAA?  <ul><li>Compare Grant Files…Yours and Theirs </li></ul><ul><ul><li>...
Subrecipient Monitoring  What to Expect from the SAA?  <ul><li>Review Grant File(s) Folder </li></ul><ul><ul><li>Previous ...
Subrecipient Monitoring Suggested Grant File Format Label each tab 1. Correspondence 2. Blank Forms, POC Info. 3. Financia...
Subrecipient Monitoring  What to Expect from the SAA?  <ul><li>Post Monitoring Letter (Desk or On-site) </li></ul><ul><ul>...
Subrecipient Monitoring  What to Expect from the SAA?  <ul><li>Post Monitoring Letter (Desk or On-site) </li></ul><ul><ul>...
Monitoring versus Auditing <ul><li>Monitoring is preventative </li></ul><ul><li>Auditing is corrective /  </li></ul><ul><l...
Business Process = The Grants Cycle FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2009 Amendm...
Amendments = Change <ul><li>Also known as: </li></ul><ul><ul><li>Modifications </li></ul></ul><ul><ul><li>Revisions </li><...
Amendments = Change <ul><li>An amendment is a change to the Award and/or Terms & Conditions that requires prior written ap...
<ul><li>Require prior approval from Funding Agency </li></ul><ul><li>Must meet original program intent </li></ul><ul><li>C...
<ul><li>Types of amendments: </li></ul><ul><ul><li>Extend the Period of Performance </li></ul></ul><ul><ul><li>Change the ...
<ul><ul><li>Change the Budget </li></ul></ul><ul><ul><ul><li>Cumulative transfers that exceed 10% of the current total app...
Business Process = The Grants Cycle FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2009 Paymen...
Payment Requests <ul><li>Cash Management Improvement Act (CMIA) </li></ul><ul><ul><li>To improve the transfer of Federal f...
Payment Requests <ul><li>ADVANCE </li></ul><ul><ul><li>Up to 120 days </li></ul></ul><ul><ul><li>Minimize time between tra...
Payment Requests <ul><li>Not to exceed Federal share of total grant award  </li></ul><ul><li>Costs must be allowable, allo...
Payment Requests <ul><li>Funds Disbursed as Costs Incurred </li></ul><ul><ul><li>Limit Cash on Hand </li></ul></ul><ul><li...
Payment Requests <ul><li>Interest earned is due quarterly </li></ul><ul><li>Interest Bearing Account </li></ul><ul><ul><li...
Payment Systems <ul><li>SmartLink </li></ul><ul><li>Payment and Reporting System (PARS) </li></ul>FEMA Basic Grants Worksh...
Systems <ul><li>SmartLink </li></ul><ul><ul><li>Processes payments through the Department of Health and Human Services (HH...
Subrecipient Reimbursement <ul><li>Subrecipient Requests for Reimbursement </li></ul><ul><ul><li>Include Procurement Docum...
Things to Consider <ul><li>SAA Provides Written Guidance to Subrecipients </li></ul><ul><ul><ul><li>Grant Award Paperwork ...
Things to Consider <ul><li>SAA Advises Subrecipients </li></ul><ul><ul><li>Invoices </li></ul></ul><ul><ul><li>Purchase Or...
Things to Consider <ul><li>Withhold Payments:  Reimbursement </li></ul><ul><ul><li>Subrecipient’s Inability to Submit Reli...
Business Process = The Grants Cycle FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2009 Report...
Reporting FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2009 Required Reporting Federal Finan...
Reporting <ul><li>Reports required semi-annually; no more than quarterly </li></ul><ul><ul><li>Individual program reportin...
Financial Reporting Accurate Data <ul><li>Federal Standards </li></ul><ul><li>Recipient:  Required to Expend and Account f...
Reporting <ul><li>Where do you find reporting requirements for a particluar grant? </li></ul><ul><ul><li>Terms & Condition...
Programmatic Reporting <ul><li>FEMA Preparedness </li></ul><ul><ul><li>Categorical Assistance Progress Report (CAPR) </li>...
Programmatic Reporting <ul><li>FEMA Preparedness </li></ul><ul><ul><li>Grant Reporting Tool (GRT) </li></ul></ul><ul><ul><...
Business Process = The Grants Cycle Audits FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2009
<ul><li>Audits </li></ul><ul><li>Requirements and Types </li></ul><ul><li>State/Local Agency Financial Audit </li></ul><ul...
Audits State/Local  Agency Financial Audit <ul><li>Must Follow the Requirements in A-133 </li></ul><ul><li>State Agencies ...
Audits State/Local  Agency Financial Audit <ul><li>How Do I Prepare for the Financial Audit?  </li></ul><ul><ul><li>Follow...
Audits Compliance with  OMB Circular A-133 <ul><li>Review of  All Federal Grant Programs and Requirements </li></ul><ul><l...
Audits What is a  Statewide Single Audit ? <ul><li>Exempt vs. Non-exempt </li></ul><ul><ul><li>Exempt </li></ul></ul><ul><...
Audits What is a  Statewide Single Audit ? <ul><li>Audit Report Is Due 9 Months after the End of the Fiscal Year </li></ul...
A-133:  Most Common Audit Findings <ul><li>Activities allowed or unallowed </li></ul><ul><li>Allowable costs/cost principl...
Audit Resolution <ul><li>Awarding Agency Responsibility </li></ul><ul><ul><li>Resolve Audit Finding of Direct Recipients <...
Audit Resolution <ul><li>Review and analyze the A-133 Audit Report:  </li></ul><ul><ul><li>Audit Resolution staff within G...
Audit Resolution <ul><li>Recipient (SAA) Responsibility </li></ul><ul><ul><li>Audit Submission to FAC </li></ul></ul><ul><...
Audit Resolution <ul><li>Review and Analyze the Audit Report </li></ul><ul><li>If Findings, the Audited Recipient </li></u...
Audit Resolution <ul><li>Corrective Action Plan (CAP) Should Include: </li></ul><ul><ul><li>Description of Each Finding </...
Audit Resolution <ul><li>Audited Recipient </li></ul><ul><ul><li>Generate Response to CAP Request within 30 Calendar Days ...
DHS Office of the Inspector General (OIG) Performance Audits <ul><li>Rotating Schedule of States, Locals, Programs </li></...
Examples of IG Audit Findings <ul><li>Financial reporting </li></ul><ul><li>Questioned costs </li></ul><ul><li>Monitoring ...
Findings <ul><li>Findings in common: </li></ul><ul><ul><li>Monitoring </li></ul></ul><ul><ul><li>A-133 Audits </li></ul></...
Business Process = The Grants Cycle Close-Out FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2...
Recipient Closeout <ul><li>Due within  90  Days after End of Award or any Approved Extension </li></ul><ul><li>Final Progr...
Subrecipient Closeout <ul><li>Final Request for Reimbursement </li></ul><ul><ul><li>Submitted to State Administrative or I...
Subrecipient Closeout <ul><li>Final Fiscal Report (Deobligation Report)  </li></ul><ul><ul><li>Includes Total Expenditures...
Recipient Closeout <ul><li>Final Fiscal Report (Deobligation Report)  </li></ul><ul><ul><li>Mailed after Final Request is ...
Inventory Control <ul><li>Requirements for Grants Awarded </li></ul><ul><ul><li>After April 1, 2007 (44 CFR, Part 13) </li...
Inventory Control <ul><li>After  April 1, 2007 (44 CFR, Part 13) </li></ul><ul><ul><li>Part III-Chapter 6:  Property and E...
Inventory Control <ul><li>Prior  to April 1, 2007 (OJP Financial Guide) </li></ul><ul><ul><li>13.31   Real property. </li>...
Retention of Records <ul><li>Retention of Records </li></ul><ul><ul><li>6.3 Years for FEMA </li></ul></ul><ul><ul><li>Reci...
Conclusions <ul><li>You Understand the   Business Processes   </li></ul><ul><li>You Know the   Critical Events </li></ul><...
Direct Technical Assistance Delivery <ul><li>Identify Areas of Need in Grants Management  </li></ul><ul><li>Submit DHS TA ...
Grants Management TA <ul><li>GMD Training Branch </li></ul><ul><ul><li>Vanessa Pert , Section Chief </li></ul></ul><ul><ul...
Grants Management TA <ul><li>National Criminal Justice Association (NCJA)  www.ncja.org   (202) 628-8550 </li></ul><ul><ul...
Questions??? FEMA Basic Grants Workshop Central Grantees  Chicago, Illinois  May 27-28, 2009
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Transcript of "Enhancing Grants Management TA Program "

  1. 1. Enhancing Grants Management TA Program Basic Fundamentals of Grants Management Sponsored by FEMA in coordination with the National Criminal Justice Association (NCJA) Central Grantees Chicago, Illinois May 27-28, 2009
  2. 2. Overview FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  3. 3. Agenda <ul><li>Legal framework </li></ul><ul><li>Pre-award processes </li></ul><ul><li>Environmental and Historic Preservation </li></ul><ul><li>Post-award processes </li></ul><ul><li>Group discussion </li></ul><ul><li>Breakouts </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  4. 4. Introductions <ul><li>Participant introductions and expectations </li></ul><ul><li>Objectives </li></ul><ul><li>Overview of the Enhancing Grants Management Technical Assistance Program </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  5. 5. Objectives <ul><li>Participants will be able to </li></ul><ul><li>Understand/Integrate the Business Process in Grants Management </li></ul><ul><li>Focus on Critical Events </li></ul><ul><li>Identify a Team Approach </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  6. 6. Objectives <ul><li>Participants will be able to </li></ul><ul><li>Problem Solve on Specific Issues </li></ul><ul><li>Identify and Share Promising Practices </li></ul><ul><li>Develop Networks Among Grant Staff </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  7. 7. Enhancing Grants Management Technical Assistance (TA) Program <ul><li>Promote promising business practices for grants administration </li></ul><ul><li>Workshops and Direct TA Deliveries </li></ul><ul><li>Collaborative effort between FEMA and the National Criminal Justice Association (NCJA) </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  8. 8. National Criminal Justice Association (NCJA) <ul><li>Facilitate Coordination for Department of Justice (DOJ) and DHS State Administrative Agencies (SAAs) </li></ul><ul><li>Policy Support for Recipients and Subrecipients </li></ul><ul><li>Congressional Monitoring/Legislative Analysis </li></ul><ul><li>Curriculum Development </li></ul><ul><li>High Caliber Conferences on Key Issues </li></ul><ul><li>Website for Workshop Documents and Promising Practices www.ncja.org </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  9. 9. FEMA Organizational Structure Office of the Administrator Administrator– W. Craig Fugate Acting Deputy Administrator – David Garratt Disaster Operations Center for Faith-Based Initiatives and Neighborhood Partnerships Office of Chief Counsel Office of External Affairs Office of Chief Financial Officer Executive Secretariat National Continuity Programs Mitigation Disaster Assistance Logistics Management Disability Coordinator Dotted Lines are Coordination Solid Lines Are Command and Control As of May 18, 2009 Associate Deputy Administrator Law Enforcement Advisor to the Administrator Grant Programs National Preparedness United States Fire Administration Regional Administrators Region I Region II Region III Region IV Region V Region VI Region VII Region VIII Region IX Region X Office of Equal Rights National Capital Region Coordination Louisiana Transitional Recovery Office Office of Policy and Prog. Analysis Management
  10. 10. Grant Programs Directorate Organization Chart Grant Operations Eastern Branch Grant Development & Administration Division C. Gary Rogers, Division Director Judy Hampton, Deputy Division Director Grants Management Division Lisa Lewis, Division Director Assistance to Firefighters Grants Branch Transportation Infrastructure Security Branch Homeland Security Grant Programs Eastern Branch Program Development & Information Management Branch Systems and Business Support Branch Accountability, Management, and Oversight Branch Training Branch Office of the Assistant Administrator Ross Ashley, Assistant Administrator Tracey Trautman, Deputy Assistant Administrator Homeland Security Grant Programs Central Branch Homeland Security Grant Programs Western Branch Grant Operations Western Branch Grant Operations Central Branch Office of Resource Management and Business Administration
  11. 11. Grants Management Division Mission Statement Grant Programs Directorate Manage federal assistance to measurably improve capability and reduce the risks the Nation faces in times of man-made and natural disasters. Grants Management Division GMD, the driving force for strategic grants management initiatives serving FEMA, its regions, and the grantee community through the delivery of federal financial assistance, policy, training, systems, and data analysis. FEMA To lead America to prepare for, prevent, respond to and recover from disasters with a vision of “A Nation Prepared.” FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  12. 12. Grants Management Division (GMD) <ul><li>Five Functional Areas </li></ul><ul><ul><li>Policy </li></ul></ul><ul><ul><li>Operations </li></ul></ul><ul><ul><li>Systems </li></ul></ul><ul><ul><li>Oversight </li></ul></ul><ul><ul><li>Training </li></ul></ul><ul><li>Each functional area plays a different role in the organization, but all require extensive knowledge of the Federal requirements for all grants as outlined in legislation, OMB Circulars, Regulations </li></ul><ul><li>Every functional area ensures standardization, internal controls and compliance </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  13. 13. Standardization <ul><ul><li>Ensure that FEMA applies Federal requirements evenly across all grant programs </li></ul></ul><ul><ul><li>Ensure standardization of processes and procedures wherever possible </li></ul></ul><ul><ul><li>Standardize the implementation, application, review, award/obligation, management and closeout of grants. </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  14. 14. Internal Controls <ul><ul><li>Delegation of authority to obligate FEMA in legally binding non-disaster grant agreements </li></ul></ul><ul><ul><li>Ensure the proper separation of duties between the program office that determines eligibility and the fiduciary agent that determines reasonableness, allowability and allocability of grant dollars </li></ul></ul><ul><ul><li>Provide the review, oversight and documentation required by all FEMA offices to legally bind the Federal government in a grant agreement </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  15. 15. <ul><ul><li>Appropriations Statute </li></ul></ul><ul><ul><li>Authorizing Statute (e.g., Stafford Act, 9-11 Act) </li></ul></ul><ul><ul><li>Federal Regulations (44 CFR) </li></ul></ul><ul><ul><li>OMB Circulars (Administrative Requirements, Cost Principles, and Audit) </li></ul></ul><ul><ul><li>Terms & Conditions of the grant award </li></ul></ul><ul><ul><li>Program Guidance (incorporated by reference in the Terms & Conditions) </li></ul></ul><ul><ul><li>DHS Policy </li></ul></ul><ul><ul><li>FEMA Policy </li></ul></ul>Compliance FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  16. 16. Legal Framework FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  17. 17. Federal Assistance vs. Contracts <ul><li>The Federal Grant and Cooperative Agreement Act of 1977 </li></ul><ul><ul><li>Grants </li></ul></ul><ul><ul><ul><li>Carry out Public Purpose in Law </li></ul></ul></ul><ul><ul><ul><li>No Substantial Federal Involvement </li></ul></ul></ul><ul><ul><li>Cooperative Agreements </li></ul></ul><ul><ul><ul><li>Carry out Public Purpose in Law </li></ul></ul></ul><ul><ul><ul><li>Substantial Federal Involvement </li></ul></ul></ul><ul><ul><li>Contracts </li></ul></ul><ul><ul><ul><li>Acquire Property or Services </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  18. 18. The Stafford Act of 1988 <ul><li>Robert T. Stafford Disaster Relief and Emergency Assistance Act </li></ul><ul><ul><li>Authorizes Federal assistance for disaster response, recovery, preparedness and hazard mitigation </li></ul></ul><ul><ul><li>Authorizes the president to issue major disaster declaration </li></ul></ul><ul><ul><li>Authorizes the creation of a Disaster Relief Fund </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  19. 19. 9/11 Commission Act of 2007 <ul><li>Primarily affects Preparedness grants </li></ul><ul><li>Administration and monitoring of FEMA preparedness grants </li></ul><ul><ul><li>Conduct programmatic and financial monitoring for each State and high-risk urban area not less than once every two years </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  20. 20. PKEMRA of 2006 <ul><li>Post-Katrina Emergency Management Reform Act (PKEMRA) </li></ul><ul><ul><li>Adds Preparedness Assistance to FEMA’s Portfolio </li></ul></ul><ul><ul><li>Implements a National Preparedness System to set national goals, track progress, and report on the state of preparedness </li></ul></ul><ul><ul><li>Integrates Mission at Headquarters and Regions </li></ul></ul><ul><ul><li>Creates the New FEMA Vision </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  21. 21. American Recovery and Reinvestment Act <ul><li>The ARRA provides $787 billion in stimulus funds including: </li></ul><ul><ul><li>$150 million for the Port Security Grant Program (PSGP) </li></ul></ul><ul><ul><li>$150 million for the Transit Security Grant Program (TSGP) </li></ul></ul><ul><ul><li>$210 million for Assistance to Firefighters Grants (AFG) </li></ul></ul><ul><ul><li>$100 million for the Emergency Food and Shelter Program </li></ul></ul><ul><li>Reporting requirements and milestone dates </li></ul><ul><li>Maximum transparency and accountability in the awarding of stimulus funds under the ARRA </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  22. 22. Authorities: CFR <ul><li>44 Code of Federal Regulations (CFR) regulates FEMA Programs </li></ul><ul><ul><li>Common Rules that set conditions for grant authority </li></ul></ul><ul><ul><li>Have the force and effect of law </li></ul></ul><ul><ul><li>Non-disaster assistance regulations are in various parts of 44 CFR, particularly Part 13 </li></ul></ul><ul><ul><li>Federal Register Notices are required when regulations do not exist </li></ul></ul><ul><li>44 CFR Website: </li></ul><ul><ul><li>http://www.access.gpo.gov/nara/cfr/waisidx_07/44cfrv1_07.html </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  23. 23. Authorities: CFR <ul><li>The regulations in force when the grant was awarded should apply </li></ul><ul><ul><li>All grants previously awarded through DHS Grants & Training: </li></ul></ul><ul><ul><ul><li>On or after April 1, 2007, follow 44 CFR </li></ul></ul></ul><ul><ul><ul><li>Prior to April 1, 2007, follow Department of Justice’s codified regulations, 28 CFR </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  24. 24. Authorities: CFR - ACTIVITY Instructions: Determine when 28 CFR or 44 CFR apply in the following situations. <ul><ul><li>Scenario: A DHS Preparedness Grant is awarded April 1, 2007. What CFR applies? </li></ul></ul><ul><ul><ul><li>Answer: 44 CFR, FEMA </li></ul></ul></ul><ul><ul><li>Scenario: A DHS Preparedness Grant is awarded March 31, 2007. What CFR applies to a payment request made on April 1, 2007? </li></ul></ul><ul><ul><li>Answer: 28 CFR, Department of Justice </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  25. 25. Authorities: CFR vs. OMB Circulars <ul><li>Code of Federal Regulations (CFR) </li></ul><ul><ul><li>Permanent Rules </li></ul></ul><ul><ul><li>Executive Agencies and Departments </li></ul></ul><ul><ul><li>Published in Federal Register </li></ul></ul><ul><li>OMB Circulars </li></ul><ul><ul><li>Rules Apply to All Grants </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  26. 26. Authorities: OMB Circulars <ul><li>Administrative Requirements </li></ul><ul><li>Cost Principles </li></ul><ul><li>Audit Requirements </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  27. 27. Administrative Requirements vs. Cost Principles FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Administrative Requirements Cost Principles Prescribe standards for grant administration to achieve uniformity and consistency for recipients of Federal Assistance Define allowable costs for different types of recipients; failure to mention a particular item of cost in the Cost Principles is not intended to imply that it is either allowable or unallowable
  28. 28. OMB Circulars A-110, A-87, A-21 and A-122 relocated to 2 CFR Website: http://www.access.gpo.gov/nara/cfr/waisidx_08/2cfrv1_08.html#215 FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Summary of Applicable Regulations Grantee Type Admin Requirements Cost Principles Audit Requirements State & Local Governments 44 CFR Part 13 (A-102 ) 2 CFR, Part 225 (A-87) A-133 Colleges & Universities 2 CFR, Part 215 (A-110) 2 CFR, Part 220 (A-21) Non-Profits 2 CFR, Part 230 (A-122)
  29. 29. Authorities: Program Guidance <ul><li>Program Guidance includes </li></ul><ul><ul><li>Funding requirements and eligible applicants </li></ul></ul><ul><ul><li>Allowable and unallowable costs </li></ul></ul><ul><ul><li>Program application process and evaluation </li></ul></ul><ul><ul><li>Application requirements </li></ul></ul><ul><ul><li>Award and reporting requirements </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  30. 30. Program Guidance <ul><li>HQ Produces and Disseminates via Website </li></ul><ul><ul><li>http://www.fema.gov/government/grant/index.shtm </li></ul></ul><ul><ul><li>http://www.firegrantsupport.com </li></ul></ul><ul><li>Issued for most FEMA grant programs </li></ul><ul><li>Updated Every Federal Fiscal Year </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  31. 31. Grants Management Putting the Pieces Together FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  32. 32. Business Process = The Grants Cycle Funding Acquisition Program Establishment Application Review Award Monitoring Amendments Payment Requests Reporting Audits Close- Out FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  33. 33. Pre-Award Business Practices Funding Acquisition Program Establishment Application Review FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  34. 34. Post-Award Business Practices Monitoring Amendments Payment Requests Reporting Audits and Close-out FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  35. 35. Business Process = The Grants Cycle Funding Acquisition FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  36. 36. Appropriations and Funding Process FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  37. 37. Overview of Federal Budget Process <ul><li>Phase 1: Budget Formulation </li></ul><ul><li>Phase 2: Budget Presentation and the Congressional Process </li></ul><ul><li>Phase 3: Budget Execution </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  38. 38. Budget Formulation <ul><li>FEMA Budgets for Grant Programs </li></ul><ul><li>FEMA Budget Request </li></ul><ul><li>DHS Total Budget Request </li></ul><ul><li>OMB/President’s Budget to Congress </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  39. 39. Appropriations <ul><li>Budget Presentation to Congress </li></ul><ul><li>Congressional Budget Resolution </li></ul><ul><li>Appropriation </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  40. 40. Types of Appropriations <ul><li>Annual: Must be obligated within the fiscal year </li></ul><ul><li>Multiple Year: Available for obligation for a definite period in excess of one fiscal year </li></ul><ul><li>No-year: Available for obligation without financial year limitations </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  41. 41. Budget Execution <ul><li>Office of Management and Budget (OMB) Apportionment </li></ul><ul><ul><li>Budget Authority to distribute funds </li></ul></ul><ul><li>DHS Allotment </li></ul><ul><li>FEMA Allotment </li></ul><ul><li>Allocations to Each Grant Program </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  42. 42. Continuing Resolution <ul><li>Applies if new FY and annual appropriation is not passed </li></ul><ul><li>Continues existing programs until annual appropriation passes </li></ul><ul><li>Can Impact Internal Operations and Activities </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  43. 43. Business Process = The Grants Cycle Program Establishment FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  44. 44. Establishing Your Program <ul><li>Establish Homeland Security Office </li></ul><ul><li>HS Structures Vary by Jurisdiction </li></ul><ul><ul><li>Executive Order…by Governor </li></ul></ul><ul><ul><ul><li>Office of Homeland Security </li></ul></ul></ul><ul><ul><li>Legislative Authority…by Statute </li></ul></ul><ul><ul><ul><li>Department of Homeland Security </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  45. 45. Establishing Your Program <ul><li>Advisory Board Authority and Responsibilities </li></ul><ul><li>Incorporating National Priorities into State Priorities </li></ul><ul><ul><li>Includes Local Priorities </li></ul></ul><ul><li>HS Policy, Program and Grant Administration </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  46. 46. Establishing Your Program <ul><li>HS Roles and Responsibilities </li></ul><ul><ul><li>Policy, Program and Grants </li></ul></ul><ul><li>Setting Goals and Priorities </li></ul><ul><li>Funding Sources: Fed/State/Local/Tribal </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  47. 47. Establishing Your Program <ul><li>Physical Location </li></ul><ul><li>Information Technology Requirements/Needs </li></ul><ul><li>Communication…Internal </li></ul><ul><ul><li>Written Policies/Procedures </li></ul></ul><ul><ul><li>Regular Staff Meetings </li></ul></ul><ul><ul><li>Dialogue with Advisory Board </li></ul></ul><ul><ul><li>Clarify Expectations vs. Requirements </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  48. 48. Establishing Your Program <ul><li>Communication…External </li></ul><ul><ul><li>Public </li></ul></ul><ul><ul><li>Media Relations </li></ul></ul><ul><ul><li>Attorneys…State, County, Other </li></ul></ul><ul><ul><li>SAAs: Subrecipients…Your Customers </li></ul></ul><ul><ul><li>Locals: Your Citizens </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  49. 49. Establishing Your Program <ul><li>Information Management </li></ul><ul><ul><li>Accessible…Shared with All Disciplines </li></ul></ul><ul><ul><li>Retrievable…eGMS </li></ul></ul><ul><ul><li>Analyze Data to Improve Decision-making </li></ul></ul><ul><ul><li>Data Calls </li></ul></ul><ul><ul><li>Supportable </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  50. 50. Establishing Your Program <ul><li>Strong Financial Management System </li></ul><ul><li>Staffing Needs and Structure…Key Positions </li></ul><ul><li>Integrating Policy, Program and Financial </li></ul><ul><li>Assistance from Other Agencies…MOUs </li></ul><ul><li>Regionalization of Functions </li></ul><ul><ul><li>Planners, Regionalize Staff, etc. </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  51. 51. Establishing Your Program <ul><li>Hiring Personnel </li></ul><ul><ul><li>M&A vs. Planning $ </li></ul></ul><ul><ul><li>Position Descriptions </li></ul></ul><ul><ul><li>Posting Jobs and Interviewing </li></ul></ul><ul><ul><li>Background Checks - Time is $ </li></ul></ul><ul><ul><li>Consultant Contracts… Review Committee </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  52. 52. Establishing Your Program <ul><li>Training Personnel </li></ul><ul><ul><li>Cross-training </li></ul></ul><ul><ul><li>Retention and Career Development </li></ul></ul><ul><ul><li>M&A Use for Online Courses </li></ul></ul><ul><ul><li>M&A Budget…Travel for Staff Training </li></ul></ul><ul><ul><li>Document and Evaluate Annually </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  53. 53. Creating Policies and Procedures <ul><li>What? </li></ul><ul><ul><li>Integrate Federal, State and Local Policies </li></ul></ul><ul><ul><li>Develop Internal and External Forms and Procedures </li></ul></ul><ul><ul><li>Expectations v. Requirements </li></ul></ul><ul><ul><li>Publish Formally </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  54. 54. Creating Policies and Procedures <ul><li>Why? </li></ul><ul><ul><li>Provides Documentation and Authorization </li></ul></ul><ul><ul><li>Tracks Modifications </li></ul></ul><ul><ul><li>Provides Accountability and Audit Compliance </li></ul></ul><ul><li>Who? </li></ul><ul><ul><li>SAA: Advisory Board, Program Analyst, etc. </li></ul></ul><ul><ul><li>Locals: Obtain SAA Support Prior to Implementation </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  55. 55. Creating Policies and Procedures <ul><li>All Grant Stages </li></ul><ul><ul><li>Application </li></ul></ul><ul><ul><li>Award </li></ul></ul><ul><ul><li>Administration </li></ul></ul><ul><ul><li>Monitoring </li></ul></ul><ul><ul><li>Closeout </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  56. 56. Business Process = The Grants Cycle Application FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  57. 57. Application and Guidance <ul><li>Integrate Priorities </li></ul><ul><ul><li>National </li></ul></ul><ul><ul><li>State and/or Local </li></ul></ul><ul><li>Require Budget and Program Narratives </li></ul><ul><li>Incorporate Reporting Elements </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  58. 58. Prepare Applications and Guidelines <ul><li>Include Grant Terms and Conditions </li></ul><ul><li>Require Three Signatures </li></ul><ul><li>Include Example of Subgrant Application </li></ul>
  59. 59. Announce Funding and Priorities <ul><li>Publish Funding Availability and Deadlines </li></ul><ul><li>Consider Conditional Grant Awards </li></ul><ul><li>Conduct Grant Application Workshops </li></ul><ul><li>Encourage Local Advisory Board Consensus </li></ul>
  60. 60. Announce Funding and Priorities <ul><li>HQ produces and disseminates via website </li></ul><ul><ul><li>http://www.fema.gov/government/grant/index.shtm </li></ul></ul><ul><ul><li>http://www.firegrantsupport.com </li></ul></ul><ul><li>Information bulletin via ASKGMD (Prep) </li></ul><ul><li>Issued for each grant program </li></ul><ul><ul><li>Updated annually (existing programs) </li></ul></ul><ul><ul><li>Funding Availability and Deadlines </li></ul></ul><ul><li>DHS Information Bulletin via CSID </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  61. 61. Methods of Solicitation <ul><li>www.Grants.gov </li></ul><ul><ul><li>OMB Mandated Initiative </li></ul></ul><ul><ul><li>Find (eFIND) </li></ul></ul><ul><ul><li>Apply (eAPPLY) </li></ul></ul><ul><ul><li>All Federal Grant-making Agencies </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  62. 62. Methods of Solicitation <ul><li>http://www.federal.gov/ </li></ul><ul><ul><li>Traditional Methods of Advertising </li></ul></ul><ul><ul><li>FEMA Requires Publication in Federal Register </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  63. 63. Methods of Solicitation <ul><li>www.CFDA.gov </li></ul><ul><ul><li>Database of all Federal Programs Available </li></ul></ul><ul><ul><li>Searchable by Assigned CFDA Number </li></ul></ul><ul><ul><li>Includes Contact Information for Program Office and Application Guidance </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  64. 64. Methods of Solicitation <ul><li>Recipient </li></ul><ul><ul><li>Implementing Agency </li></ul></ul><ul><ul><ul><li>State Administrative Agency (SAA) </li></ul></ul></ul><ul><ul><ul><li>State Emergency Management Agency </li></ul></ul></ul><ul><ul><li>Conduct Annual Pre-Application Workshops </li></ul></ul><ul><ul><li>Electronic Notification </li></ul></ul><ul><ul><li>Legal Notice Published in Newspaper </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  65. 65. Business Process = The Grants Cycle FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Review
  66. 66. How are Reviews Conducted? <ul><ul><li>Use evaluation criteria, rating system </li></ul></ul><ul><ul><li>Evaluate technical merit </li></ul></ul><ul><ul><li>Objective </li></ul></ul><ul><ul><li>No Conflict of Interest </li></ul></ul><ul><ul><li>Confidentiality </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  67. 67. Types of Review * Sequence of the reviews depends on the grant program FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Eligibility Review Field/ Independent Review Panel Review Programmatic Review Financial Review
  68. 68. Eligibility Requirements <ul><li>Timely submission </li></ul><ul><li>Complete narrative </li></ul><ul><li>Necessary contact information </li></ul><ul><li>Adequacy of information provided </li></ul><ul><li>Signatures by authorized official </li></ul><ul><li>Assurances and Certifications complete </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Eligibility Review Field/ Independent Review Panel Review Programmatic Review Financial Review
  69. 69. Field and Panel Reviews <ul><li>Field/Independent Review </li></ul><ul><ul><li>Federal or Non-Federal reviewers that work independently, not part of a group </li></ul></ul><ul><li>Panel </li></ul><ul><ul><li>A group of several people, or a committee, assembled to review applications </li></ul></ul><ul><ul><ul><li>Ad Hoc – temporary and for specific short-term task </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Eligibility Review Field/ Independent Review Panel Review Programmatic Review Financial Review
  70. 70. Field and Panel Reviews  Program Office Review <ul><li>Program Offices review applications after panel or field reviews </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  71. 71. Program Office Review <ul><li>Evaluate: </li></ul><ul><ul><li>Technical merits </li></ul></ul><ul><ul><li>Programmatic merits </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Eligibility Review Field/ Independent Review Panel Review Programmatic Review Financial Review
  72. 72. Program Office  Financial Review <ul><li>Conduct detailed financial reviews </li></ul><ul><ul><li>Based on Program Office recommendations </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  73. 73. Financial Review <ul><li>Analyze budget and cost </li></ul><ul><ul><li>Necessary, reasonable, allocable and allowable </li></ul></ul><ul><ul><ul><li>44 CFR </li></ul></ul></ul><ul><ul><ul><li>OMB Circulars </li></ul></ul></ul><ul><ul><ul><li>Program Guidance </li></ul></ul></ul><ul><ul><li>May negotiate grant budget with grantee </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Eligibility Review Field/ Independent Review Panel Review Programmatic Review Financial Review
  74. 74. Financial Review Components <ul><li>A-133 Compliance </li></ul><ul><li>No Conflict of Interest </li></ul><ul><li>Applicant’s Standing (Good, Debarred, Suspended) </li></ul><ul><li>Budget Review </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Eligibility Review Field/ Independent Review Panel Review Programmatic Review Financial Review
  75. 75. Budget Review <ul><li>Detailed budget and budget narrative </li></ul><ul><li>Complete, reasonable and cost effective in relation to the proposed project </li></ul><ul><li>Detailed justification for each cost </li></ul><ul><li>All costs in appropriate approved cost categories </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Eligibility Review Field/ Independent Review Panel Review Programmatic Review Financial Review
  76. 76. Budget Review Cost Categories <ul><li>Personnel </li></ul><ul><li>Fringe Benefits </li></ul><ul><li>Travel </li></ul><ul><li>Equipment </li></ul><ul><li>Supplies </li></ul><ul><li>Contractual </li></ul><ul><li>Other </li></ul><ul><li>Indirect Costs </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Eligibility Review Field/ Independent Review Panel Review Programmatic Review Financial Review
  77. 77. Indirect Costs vs. M&A Costs <ul><li>Indirect Costs </li></ul><ul><ul><li>Incurred for common or joint objectives </li></ul></ul><ul><ul><li>Cannot be readily allocated to a particular award/project </li></ul></ul><ul><ul><li>Contribute to recipient’s ability to support projects and programs and sustain organization’s daily operations </li></ul></ul><ul><ul><li>Indirect Cost Rate Agreement </li></ul></ul><ul><ul><ul><li>Ratio or percentage of total indirect costs to direct cost base </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Eligibility Review Field/ Independent Review Panel Review Programmatic Review Financial Review
  78. 78. Indirect Costs vs. M&A Costs <ul><li>Management and Administrative Costs (M&A) </li></ul><ul><ul><li>Direct costs that are incurred to administer a particular program/award </li></ul></ul><ul><ul><li>Identifiable and unique to each program/award </li></ul></ul><ul><ul><li>Charged based on the activity performed for that particular project </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Eligibility Review Field/ Independent Review Panel Review Programmatic Review Financial Review
  79. 79. Examples of Indirect Costs and M&A Costs <ul><li>Indirect Costs: </li></ul><ul><ul><li>Administrative salaries </li></ul></ul><ul><ul><li>Supplies </li></ul></ul><ul><ul><li>Costs of operating and maintaining facilities, equipment, grounds, etc. </li></ul></ul><ul><ul><li>Depreciation or use allowances </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Eligibility Review Field/ Independent Review Panel Review Programmatic Review Financial Review
  80. 80. Examples of Indirect Costs and M&A Costs <ul><li>M&A Costs </li></ul><ul><ul><li>Hiring full-time/part-time staff or contractors/consultants </li></ul></ul><ul><ul><li>Developing operating plans </li></ul></ul><ul><ul><ul><li>Responses to DHS data calls </li></ul></ul></ul><ul><ul><li>Travel expenses directly related to program administration </li></ul></ul><ul><ul><li>Meeting-related expenses directly related to administration </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Eligibility Review Field/ Independent Review Panel Review Programmatic Review Financial Review
  81. 81. Application  Award <ul><li>If the application has met all review requirements, the grant is awarded </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  82. 82. Business Process = The Grants Cycle Award FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  83. 83. Award Process <ul><ul><li>Pre-award cost </li></ul></ul><ul><ul><li>Award process </li></ul></ul><ul><ul><li>Grant award </li></ul></ul><ul><ul><li>Award terminology </li></ul></ul><ul><ul><li>Award Packages and Release of Funds </li></ul></ul><ul><ul><li>Accept Award and Special Conditions </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  84. 84. Award Packages and Release of Funds <ul><li>Administrative or Implementing Agency </li></ul><ul><ul><li>Project-Specific Conditions </li></ul></ul><ul><ul><ul><li>Special Conditions </li></ul></ul></ul><ul><ul><li>Reporting Forms and Instructions </li></ul></ul><ul><ul><li>Audit and Close-out Forms and Instructions </li></ul></ul><ul><ul><li>Policies and Procedures </li></ul></ul><ul><ul><li>Equipment, Training, Exercises Requirements </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  85. 85. Assurances and Certifications <ul><li>Written confirmation of compliance </li></ul><ul><ul><li>federal laws policies and regulations </li></ul></ul><ul><li>Also known as: </li></ul><ul><ul><li>Certified assurances </li></ul></ul><ul><ul><li>Terms and Conditions </li></ul></ul><ul><ul><li>Davis-Bacon Act </li></ul></ul><ul><ul><li>Nondiscrimination </li></ul></ul><ul><ul><li>FF 20-16A,B,C </li></ul></ul><ul><ul><li>Lobbying </li></ul></ul><ul><ul><li>Debarment and Suspension </li></ul></ul><ul><ul><li>Drug-free workplace </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  86. 86. Pre-Award Cost <ul><li>Pre-award costs: </li></ul><ul><ul><li>Cost incurred by the applicant prior to the start date of the assistance agreement </li></ul></ul><ul><ul><ul><li>Requires prior written approval from FEMA </li></ul></ul></ul><ul><ul><ul><li>Cost incurred at grantee’s own risk </li></ul></ul></ul><ul><ul><ul><li>Cost are allowable only if they would be allowable during the life of the award. </li></ul></ul></ul><ul><ul><ul><li>Eligible within 90 days preceding the start date of the award – GPD may approve on a case by case basis for periods greater than 90 days </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  87. 87. Grant Award <ul><li>What is an award document? </li></ul><ul><ul><li>Official document used for FEMA assistance </li></ul></ul><ul><ul><ul><li>Establishes legally binding arrangement between FEMA and recipient </li></ul></ul></ul><ul><ul><ul><li>Establishes Period of Performance </li></ul></ul></ul><ul><ul><ul><li>Contains or references Terms and Conditions of the grant or cooperative agreement </li></ul></ul></ul><ul><ul><ul><li>Obligates Federal Funds </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  88. 88. Terms and Conditions <ul><li>Also known as: </li></ul><ul><ul><li>Agreement Articles </li></ul></ul><ul><ul><li>Special Conditions </li></ul></ul><ul><li>Details award project specific conditions and general terms and conditions </li></ul><ul><ul><li>Reporting requirements </li></ul></ul><ul><ul><li>Governing provisions </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  89. 89. Award Notification & Acceptance <ul><li>Award Notification </li></ul><ul><ul><li>Email </li></ul></ul><ul><ul><li>Grants Management System </li></ul></ul><ul><li>Award Acceptance </li></ul><ul><ul><li>Sign and return award </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  90. 90. Getting Started… Financial Management Systems <ul><li>Organizing for Receipt of Federal Funds </li></ul><ul><li>Program v. Financial-Not Mutually Exclusive </li></ul><ul><li>Understanding Federal Requirements </li></ul><ul><li>Establishing Policies and Procedures </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  91. 91. Financial Management Systems <ul><li>Minimum Requirements for Financial System </li></ul><ul><ul><li>Provide Financial/Performance Data </li></ul></ul><ul><ul><li>Associate Grant Expenditures to Specific Funding Source </li></ul></ul><ul><ul><li>Provide Clear Audit Trail </li></ul></ul><ul><ul><li>Manage Cash Effectively </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  92. 92. Financial Management Systems <ul><li>“ Adequate” Accounting Systems Require </li></ul><ul><ul><li>Internal Controls </li></ul></ul><ul><ul><li>Ability to Test Internal Control </li></ul></ul><ul><ul><li>Chart of Accounts </li></ul></ul><ul><ul><li>Compliance with CMIA </li></ul></ul><ul><ul><li>Procedures Minimizing Federal Cash-on-Hand </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  93. 93. Financial Management Systems <ul><li>“ Adequate” Accounting Systems Require </li></ul><ul><ul><li>Track Expenditures on Accrual Basis (Budget Control) </li></ul></ul><ul><ul><li>Track both Financial and Program Budgets </li></ul></ul><ul><ul><li>Ensure Allowability of Costs Charged to Grants </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  94. 94. Financial Management Systems <ul><li>“ Adequate” Accounting Systems Require </li></ul><ul><ul><li>Documentation for All Grant-related Expenditures </li></ul></ul><ul><ul><ul><li>Broken Down by Award </li></ul></ul></ul><ul><ul><li>Fulfill Government-required Financial Reporting </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  95. 95. Financial Management Systems <ul><li>Must Record and Report Grant Funds </li></ul><ul><ul><li>Receipt </li></ul></ul><ul><ul><li>Obligation </li></ul></ul><ul><ul><li>Expenditure </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  96. 96. Fiscal Matters FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  97. 97. Fiscal Matters…Proceed with Caution <ul><li>Allowable vs. Unallowable Costs </li></ul><ul><li>Prior Approval Costs </li></ul><ul><li>Renovations and Construction </li></ul><ul><li>Travel Authorizations </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  98. 98. Fiscal Matters…Proceed with Caution <ul><li>Time and Effort </li></ul><ul><li>Overtime and Backfill </li></ul><ul><li>Direct Costs </li></ul><ul><li>Indirect Costs </li></ul><ul><ul><li>(F&A Higher Education) </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  99. 99. Fiscal Matters…Proceed with Caution <ul><li>Supplanting </li></ul><ul><li>Consultants (HS Staffing) </li></ul><ul><ul><li>Fair Market Value-cautious on sole sourcing contractors </li></ul></ul><ul><li>Interest Earned/Program Income </li></ul><ul><li>Match </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  100. 100. Fiscal Matters…Proceed with Caution <ul><li>Cash Advance </li></ul><ul><ul><li>Interest Earned (CMIA) </li></ul></ul><ul><li>Outstanding Purchase Orders </li></ul><ul><li>Excessive Spending Near End of Grant Period </li></ul><ul><li>Records Retention </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  101. 101. Fiscal Matters…Procurement <ul><li>Identify Conditions Requiring Prior Approval </li></ul><ul><li>State Administrative or Implementing Agency </li></ul><ul><ul><li>Develop Forms for Prior Approval </li></ul></ul><ul><li>Understand Differences Between Types </li></ul><ul><ul><li>Competitive </li></ul></ul><ul><ul><li>Federal (GSA) or State Contract </li></ul></ul><ul><ul><li>Sole Source </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  102. 102. Fiscal Matters…Procurement <ul><ul><li>Sole Source-Use is Discouraged Except </li></ul></ul><ul><ul><ul><li>Emergency </li></ul></ul></ul><ul><ul><ul><li>Only One Source (Provider) (Uniqueness/Compatibility) </li></ul></ul></ul><ul><ul><ul><li>After Solicitation, Competition Deemed Inadequate </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  103. 103. Fiscal Matters… Procurement <ul><ul><li>Sole Source for “Inadequate Competition” </li></ul></ul><ul><ul><ul><li>Definition from 44 CFR, Part 13 </li></ul></ul></ul><ul><ul><ul><ul><li>“ After Solicitation from a Number of Sources, Competition is Deemed Inadequate” </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Solicitation Likely through Competitive Bidding Process </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Inadequate … Only One Source/Provider </li></ul></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  104. 104. Fiscal Matters…Procurement <ul><li>Sole Source </li></ul><ul><ul><li>Recommend Project Director and Local Procurement Official Signatures </li></ul></ul><ul><li>Contractual Services…Use Review Checklist </li></ul><ul><li>Coordinate with State Procurement Assn. </li></ul><ul><li>Include Procurement Officer during Monitoring </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  105. 105. Business Process = The Grants Cycle Monitoring FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  106. 106. GMD Financial Monitoring Visit Mission: Ensure Stewardship over Federal Funds Awarded FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  107. 107. What is Monitoring? <ul><li>Oversight and Stewardship of Federal funds </li></ul><ul><li>Assessment of performance and progress </li></ul><ul><li>Quality assurance and control </li></ul><ul><li>Compliance to Regulations, Administrative Requirements, OMB Circulars </li></ul><ul><li>Not a one-time event, but an on-going process </li></ul><ul><li>Requires Technical Assistance (TA) </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  108. 108. Why Monitor? <ul><li>Assess progress of grantee </li></ul><ul><li>Identify problems early </li></ul><ul><li>Work with Grantee to correct problems </li></ul><ul><li>Prevent waste, fraud and abuse </li></ul><ul><li>Ensure good performance and success </li></ul><ul><li>Develop relationships </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  109. 109. Who Monitors? <ul><li>Programmatic </li></ul><ul><ul><li>Strategic and Objectives-based </li></ul></ul><ul><ul><li>Technical </li></ul></ul><ul><ul><li>Performance </li></ul></ul><ul><li>Financial </li></ul><ul><ul><li>Business and financial administration </li></ul></ul><ul><ul><li>Evidence of expenditures </li></ul></ul><ul><ul><li>Compliance with Federal financial rules and program requirements </li></ul></ul><ul><li>Monitoring should be a partnership between program and financial staff </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  110. 110. Types of FEMA Monitoring <ul><li>Cash Analysis </li></ul><ul><ul><li>Financial Monitoring </li></ul></ul><ul><li>Desk Reviews </li></ul><ul><ul><li>Financial and Programmatic Monitoring </li></ul></ul><ul><li>Site Visits </li></ul><ul><ul><li>Financial and Programmatic Monitoring </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  111. 111. Cash Analysis <ul><li>Reconciling grant records on a quarterly basis and comparing them with the Federal Financial Report (FFR) </li></ul><ul><ul><li>Reconcile data </li></ul></ul><ul><ul><li>Compare reconciled data to financial and progress reports </li></ul></ul><ul><ul><li>Take appropriate follow-up action </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  112. 112. Cash Analysis <ul><li>What the Analysis Indicates </li></ul><ul><ul><li>Up-to-date information on the grantee’s expenditures </li></ul></ul><ul><ul><li>Cost share requirements </li></ul></ul><ul><ul><li>Grant status </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  113. 113. Desk Reviews <ul><li>Desk-based </li></ul><ul><li>Verifies grantee compliance </li></ul><ul><ul><li>Federal regulations </li></ul></ul><ul><ul><li>Terms and conditions </li></ul></ul><ul><li>Identifies exceptions and potential issues </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  114. 114. Desk Reviews – Financial <ul><li>Desk-based financial monitoring is a review of all transactions </li></ul><ul><li>Grants reviewed on a regular basis </li></ul><ul><li>Core review of a grantee’s general management practices </li></ul><ul><li>May require further scrutiny through on-site financial monitoring </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  115. 115. <ul><li>On-site review </li></ul><ul><li>Ideally conducted by a team </li></ul><ul><ul><li>Program Office staff (programmatic) </li></ul></ul><ul><ul><li>Grants Management Specialist (financial) </li></ul></ul><ul><li>Assess grantee’s capability, performance and compliance against administrative regulations and public policy requirements </li></ul>Site Visits FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  116. 116. <ul><li>What are some common findings? </li></ul><ul><ul><li>Recipient has no written procedures </li></ul></ul><ul><ul><li>Lack of documentation </li></ul></ul><ul><ul><li>Inadequate/untimely submission of reports </li></ul></ul><ul><ul><li>Inventory Management Deficiencies </li></ul></ul><ul><ul><li>Inadequate Subrecipient Monitoring </li></ul></ul><ul><ul><li>Period of Performance expired with no prior approval for an extension </li></ul></ul><ul><ul><li>Inadequate time and effort records </li></ul></ul><ul><ul><li>Lack of competition during procurement </li></ul></ul><ul><ul><li>Conflicts of interest </li></ul></ul>Examples of Financial Monitoring Findings FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  117. 117. <ul><li>What are some common findings? </li></ul><ul><ul><li>Failure to manage audit results </li></ul></ul><ul><ul><li>Inadequate accounting procedures </li></ul></ul><ul><ul><li>Inaccurate Federal Financial Reports (FFR) </li></ul></ul><ul><ul><li>FSR Fail To Agree With Accounting Records </li></ul></ul><ul><ul><li>Questioned Expenditures </li></ul></ul><ul><ul><li>Excess Cash on Hand </li></ul></ul><ul><ul><li>Commingling of funds (See handout) </li></ul></ul><ul><ul><li>Supplanting (See handout) </li></ul></ul>Examples of Financial Monitoring Findings FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  118. 118. ________ _________ _ GMD Financial Monitoring Visit <ul><li>GMD Does Not Conduct Audits </li></ul><ul><li>GMD Does Conduct </li></ul><ul><ul><li>Cash Analysis </li></ul></ul><ul><ul><li>Desk Reviews </li></ul></ul><ul><ul><li>Site Visits </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  119. 119. Subrecipient Program and Financial Monitoring FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Getting Started…Take the Temperature
  120. 120. Subrecipient Monitoring Purposes <ul><li>Periodic Monitoring Required </li></ul><ul><li>Information Sharing and Gathering </li></ul><ul><li>Status of National and State Goals </li></ul><ul><li>Reinforce Priorities and Policies </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  121. 121. Subrecipient Monitoring Benefits <ul><ul><li>SAA Provides TA to Customers </li></ul></ul><ul><ul><li>Subrecipients Identify/Showcase Successes </li></ul></ul><ul><ul><li>Ensure Projects are on Track </li></ul></ul><ul><ul><li>Improve Communications/Process </li></ul></ul><ul><ul><li>Correct Shortfalls and Offer Solutions </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  122. 122. Subrecipient Monitoring Different Approaches and Types <ul><li>Desk </li></ul><ul><ul><li>Provides Documentation </li></ul></ul><ul><ul><li>Used When SAA Staff Size is Limited </li></ul></ul><ul><ul><li>Short-Term Approach </li></ul></ul><ul><ul><li>Captures Limited Information </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  123. 123. Subrecipient Monitoring Different Approaches and Types <ul><li>Site Visits </li></ul><ul><ul><li>SAA Staff/Team Approach </li></ul></ul><ul><ul><li>Direct Contact with Stakeholders </li></ul></ul><ul><ul><ul><li>Projects and Players </li></ul></ul></ul><ul><ul><li>Visual Project Status…Big Picture </li></ul></ul><ul><ul><li>Requires Follow-up by SAA and Subrecipient </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  124. 124. Subrecipient Monitoring Tools and Resources Used by SAA <ul><li>Federal Guidelines </li></ul><ul><ul><li>Program Guidance (by Federal Fiscal Year) </li></ul></ul><ul><li>Monitoring Checklist…for Consistency </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  125. 125. Subrecipient Monitoring What to Expect from the SAA? <ul><li>SAA Determines General “Health” </li></ul><ul><ul><li>Project Goals and Project Management </li></ul></ul><ul><li>SAA Staff Make Advance Notes </li></ul><ul><ul><li>Areas Needing Special Attention </li></ul></ul><ul><li>All SAA Staff Talk (Policy, Program and Financial) </li></ul><ul><ul><li>Most Recent Status </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  126. 126. Subrecipient Monitoring What to Expect from the SAA? <ul><li>Pre-Monitoring Letter/Email </li></ul><ul><ul><li>Confirm Location, Date and Time </li></ul></ul><ul><ul><li>Name of SAA Staff Conducting Monitoring </li></ul></ul><ul><ul><li>Subrecipient Representatives Required </li></ul></ul><ul><ul><ul><li>Project Director and Financial Officer </li></ul></ul></ul><ul><ul><ul><li>Authorized Official…SAA Staff Meet </li></ul></ul></ul><ul><ul><ul><li>Procurement Official(s) </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  127. 127. Subrecipient Monitoring What to Expect from the SAA? <ul><li>Pre-Monitoring Letter/Email </li></ul><ul><ul><li>Monitoring Objectives </li></ul></ul><ul><ul><li>Materials/Equipment Necessary for Monitoring </li></ul></ul><ul><ul><ul><li>Inventory Inspection…Location </li></ul></ul></ul><ul><ul><ul><li>Grant File(s) </li></ul></ul></ul><ul><ul><ul><li>Programmatic and Financial Records </li></ul></ul></ul><ul><ul><ul><li>Grant-funded Personnel </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  128. 128. Subrecipient Monitoring What to Expect from the SAA? <ul><li>Compare Grant Files…Yours and Theirs </li></ul><ul><ul><li>Signed Grant Award </li></ul></ul><ul><ul><li>Final Application (Program/Financial Pages) </li></ul></ul><ul><ul><li>Met Special Conditions </li></ul></ul><ul><ul><li>Personnel Status…Position Descriptions?, Interviewing?, Hiring? </li></ul></ul><ul><ul><li>Status of Procurement, Revisions, etc. </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  129. 129. Subrecipient Monitoring What to Expect from the SAA? <ul><li>Review Grant File(s) Folder </li></ul><ul><ul><li>Previous Monitoring Reports/Correspondence </li></ul></ul><ul><ul><li>Compliance with Deadlines </li></ul></ul><ul><ul><li>Progress and Financial Reports </li></ul></ul><ul><ul><li>Fiscal Information </li></ul></ul><ul><ul><ul><li>Invoices, Payments, Backup, POs </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  130. 130. Subrecipient Monitoring Suggested Grant File Format Label each tab 1. Correspondence 2. Blank Forms, POC Info. 3. Financial-Payments-Special Cond. 4. Application, Signed Award, GANs 5. Review & Audit Resolution 6. Progress & Monitoring Reports 1. Correspond . FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  131. 131. Subrecipient Monitoring What to Expect from the SAA? <ul><li>Post Monitoring Letter (Desk or On-site) </li></ul><ul><ul><li>Agreed-upon Modifications </li></ul></ul><ul><ul><li>Remaining Compliance Issues </li></ul></ul><ul><ul><li>Recommendations for Improvements </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  132. 132. Subrecipient Monitoring What to Expect from the SAA? <ul><li>Post Monitoring Letter (Desk or On-site) </li></ul><ul><ul><li>Recognition of Progress and Successes </li></ul></ul><ul><ul><li>Deadline for Response, if Applicable </li></ul></ul><ul><ul><li>Copied to Authorized Official </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  133. 133. Monitoring versus Auditing <ul><li>Monitoring is preventative </li></ul><ul><li>Auditing is corrective / </li></ul><ul><li>curative </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  134. 134. Business Process = The Grants Cycle FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Amendments
  135. 135. Amendments = Change <ul><li>Also known as: </li></ul><ul><ul><li>Modifications </li></ul></ul><ul><ul><li>Revisions </li></ul></ul><ul><ul><li>Grant Adjustment Notice (GAN) </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  136. 136. Amendments = Change <ul><li>An amendment is a change to the Award and/or Terms & Conditions that requires prior written approval from FEMA in accordance with OMB Circulars, 44 CFR and the Program Guidance </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  137. 137. <ul><li>Require prior approval from Funding Agency </li></ul><ul><li>Must meet original program intent </li></ul><ul><li>Comply with Grant Terms and Conditions </li></ul><ul><li>Allowable costs from FY Program Guidance </li></ul><ul><li>Strong justification for approval </li></ul><ul><li>Allowable, Allocable, Reasonable </li></ul>Amendments FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  138. 138. <ul><li>Types of amendments: </li></ul><ul><ul><li>Extend the Period of Performance </li></ul></ul><ul><ul><li>Change the Budget </li></ul></ul><ul><ul><li>Change the Scope or Objectives </li></ul></ul><ul><ul><li>Change Authorized Representative </li></ul></ul>Amendments FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  139. 139. <ul><ul><li>Change the Budget </li></ul></ul><ul><ul><ul><li>Cumulative transfers that exceed 10% of the current total approved budget whenever FEMA’s share exceeds $100,000 </li></ul></ul></ul><ul><ul><ul><li>Transfer of funds from direct to indirect costs </li></ul></ul></ul>Amendments FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  140. 140. Business Process = The Grants Cycle FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Payment Requests
  141. 141. Payment Requests <ul><li>Cash Management Improvement Act (CMIA) </li></ul><ul><ul><li>To improve the transfer of Federal funds to Grantees </li></ul></ul><ul><ul><ul><li>Efficiency </li></ul></ul></ul><ul><ul><ul><li>Effectiveness </li></ul></ul></ul><ul><ul><ul><li>Equity </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  142. 142. Payment Requests <ul><li>ADVANCE </li></ul><ul><ul><li>Up to 120 days </li></ul></ul><ul><ul><li>Minimize time between transfer of funds and expenditure </li></ul></ul><ul><li>REIMBURSEMENT </li></ul><ul><ul><li>Grantee should periodically draw down funds throughout Period of Performance (POP) </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  143. 143. Payment Requests <ul><li>Not to exceed Federal share of total grant award </li></ul><ul><li>Costs must be allowable, allocable, reasonable and necessary </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  144. 144. Payment Requests <ul><li>Funds Disbursed as Costs Incurred </li></ul><ul><ul><li>Limit Cash on Hand </li></ul></ul><ul><li>Based upon Immediate Disbursement and Reimbursement </li></ul><ul><ul><li>Minimize Time between Transfer of Funds from </li></ul></ul><ul><ul><ul><li>U.S. Treasury to Recipients (i.e. SAA) </li></ul></ul></ul><ul><ul><ul><li>SAA to Subrecipients </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  145. 145. Payment Requests <ul><li>Interest earned is due quarterly </li></ul><ul><li>Interest Bearing Account </li></ul><ul><ul><li>Grantees and subgrantees shall remit interest earned at least quarterly </li></ul></ul><ul><ul><li>May keep up to $100 per year for administrative expenses </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  146. 146. Payment Systems <ul><li>SmartLink </li></ul><ul><li>Payment and Reporting System (PARS) </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  147. 147. Systems <ul><li>SmartLink </li></ul><ul><ul><li>Processes payments through the Department of Health and Human Services (HHS) computer link with the U.S. Treasury Department </li></ul></ul><ul><ul><li>If Grantee does not have SmartLink account a request can be processed via the SF 270 </li></ul></ul><ul><li>Payment and Reporting System (PARS) </li></ul><ul><ul><li>Allows Grantees to make online payment requests and submit quarterly SF 269 report </li></ul></ul><ul><ul><li>Interfaces with FEMA accounting system </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  148. 148. Subrecipient Reimbursement <ul><li>Subrecipient Requests for Reimbursement </li></ul><ul><ul><li>Include Procurement Documentation </li></ul></ul><ul><ul><li>Provide Proof of Payment </li></ul></ul><ul><ul><ul><li>Invoices Submitted with the Signed Request </li></ul></ul></ul><ul><ul><ul><li>Copy of Cancelled Check </li></ul></ul></ul><ul><ul><ul><li>Computer-Generated Report </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  149. 149. Things to Consider <ul><li>SAA Provides Written Guidance to Subrecipients </li></ul><ul><ul><ul><li>Grant Award Paperwork </li></ul></ul></ul><ul><ul><ul><li>Monitoring Visits </li></ul></ul></ul><ul><ul><ul><li>Annual Grant Financial Workshop </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  150. 150. Things to Consider <ul><li>SAA Advises Subrecipients </li></ul><ul><ul><li>Invoices </li></ul></ul><ul><ul><li>Purchase Orders </li></ul></ul><ul><ul><li>Requests for Reimbursement </li></ul></ul><ul><ul><li>Unallowable Costs, etc. </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  151. 151. Things to Consider <ul><li>Withhold Payments: Reimbursement </li></ul><ul><ul><li>Subrecipient’s Inability to Submit Reliable and/or Timely Reports </li></ul></ul><ul><ul><li>Improper Engagement of Administering Subawards </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  152. 152. Business Process = The Grants Cycle FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Reporting
  153. 153. Reporting FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Required Reporting Federal Financial Report Financial Performance Report Programmatic
  154. 154. Reporting <ul><li>Reports required semi-annually; no more than quarterly </li></ul><ul><ul><li>Individual program reporting requirements vary </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009 Performance Reports Financial Reports* Individual project progress Status of funds
  155. 155. Financial Reporting Accurate Data <ul><li>Federal Standards </li></ul><ul><li>Recipient: Required to Expend and Account for Grant Funds </li></ul><ul><ul><li>State Laws/Procedures </li></ul></ul><ul><ul><li>Internal Accounting System </li></ul></ul><ul><li>The Federal Financial Report (FFR) or SF 425 will replace the Financial Status Report (FSR) October 1, 2009. </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  156. 156. Reporting <ul><li>Where do you find reporting requirements for a particluar grant? </li></ul><ul><ul><li>Terms & Conditions </li></ul></ul><ul><ul><li>Program Guidance </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  157. 157. Programmatic Reporting <ul><li>FEMA Preparedness </li></ul><ul><ul><li>Categorical Assistance Progress Report (CAPR) </li></ul></ul><ul><ul><ul><li>Due no later than January 31 and July 31 and at Close-out </li></ul></ul></ul><ul><ul><ul><li>Type “See BSIR” in Narrative Section for SAAs </li></ul></ul></ul><ul><ul><ul><li>Complete Narrative Section for Direct Recipients (including Ports) </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  158. 158. Programmatic Reporting <ul><li>FEMA Preparedness </li></ul><ul><ul><li>Grant Reporting Tool (GRT) </li></ul></ul><ul><ul><ul><li>Biennial Strategy Implementation Report (BSIR) </li></ul></ul></ul><ul><ul><ul><ul><li>Due no later than January 31 and July 31 and at Close-out </li></ul></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  159. 159. Business Process = The Grants Cycle Audits FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  160. 160. <ul><li>Audits </li></ul><ul><li>Requirements and Types </li></ul><ul><li>State/Local Agency Financial Audit </li></ul><ul><li>Compliance with OMB Circular A-133 </li></ul><ul><ul><li>Statewide Single Audits </li></ul></ul><ul><li>DHS IG Performance Audits </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  161. 161. Audits State/Local Agency Financial Audit <ul><li>Must Follow the Requirements in A-133 </li></ul><ul><li>State Agencies and Local Governments </li></ul><ul><ul><li>Auditor’s Office Will Test Grant Programs but Focus on </li></ul></ul><ul><ul><ul><li>Financial Compliance </li></ul></ul></ul><ul><ul><ul><li>Financial Statements </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  162. 162. Audits State/Local Agency Financial Audit <ul><li>How Do I Prepare for the Financial Audit? </li></ul><ul><ul><li>Follow All Rules and Regulations Set Forth </li></ul></ul><ul><ul><li>State, Local, and Federal Regulations </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  163. 163. Audits Compliance with OMB Circular A-133 <ul><li>Review of All Federal Grant Programs and Requirements </li></ul><ul><li>All Non-federal Entities are Required to Comply with OMB Circular A-133 </li></ul><ul><ul><li>Government, Education, and Non-profit </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  164. 164. Audits What is a Statewide Single Audit ? <ul><li>Exempt vs. Non-exempt </li></ul><ul><ul><li>Exempt </li></ul></ul><ul><ul><ul><li>Non-federal Entity that Expends Less Than $500K in Federal Funds in their Fiscal Year </li></ul></ul></ul><ul><ul><li>Non-exempt </li></ul></ul><ul><ul><ul><li>Non-federal Entity that Expends $500K or More in Federal Funds their Fiscal Year </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  165. 165. Audits What is a Statewide Single Audit ? <ul><li>Audit Report Is Due 9 Months after the End of the Fiscal Year </li></ul><ul><li>Local Governments </li></ul><ul><ul><li>Not Subject to Statewide Single Audit </li></ul></ul><ul><li>Submit the Audit Package to the Federal Audit Clearinghouse (FAC) in Jeffersonville, Indiana </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  166. 166. A-133: Most Common Audit Findings <ul><li>Activities allowed or unallowed </li></ul><ul><li>Allowable costs/cost principles </li></ul><ul><li>Cash management </li></ul><ul><li>Equipment and real property management </li></ul><ul><li>Period of availability of funds </li></ul><ul><li>Procurement </li></ul><ul><li>Real property acquisition and relocation assistance </li></ul><ul><li>Reporting </li></ul><ul><li>Subrecipient monitoring </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  167. 167. Audit Resolution <ul><li>Awarding Agency Responsibility </li></ul><ul><ul><li>Resolve Audit Finding of Direct Recipients </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  168. 168. Audit Resolution <ul><li>Review and analyze the A-133 Audit Report: </li></ul><ul><ul><li>Audit Resolution staff within GPD’s Office of Resource Management & Business Administration (RMBA) </li></ul></ul><ul><ul><li>Coordinate with Regional Grants Management Specialists and Program Office at Headquarters </li></ul></ul><ul><li>If there are findings: </li></ul><ul><ul><li>RMBA, Program Office, and Regional Grants Management Specialist work collaboratively with grantee to develop Corrective Action Plan </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  169. 169. Audit Resolution <ul><li>Recipient (SAA) Responsibility </li></ul><ul><ul><li>Audit Submission to FAC </li></ul></ul><ul><ul><li>Monitoring and Resolution of Subrecipient Audit Findings </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  170. 170. Audit Resolution <ul><li>Review and Analyze the Audit Report </li></ul><ul><li>If Findings, the Audited Recipient </li></ul><ul><ul><li>Should be Contacted </li></ul></ul><ul><ul><li>Corrective Action Plan Should be Requested </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  171. 171. Audit Resolution <ul><li>Corrective Action Plan (CAP) Should Include: </li></ul><ul><ul><li>Description of Each Finding </li></ul></ul><ul><ul><li>Specific Steps to be Taken to Implement the Recommendation </li></ul></ul><ul><ul><li>Timetable for Performance of Each Corrective Action </li></ul></ul><ul><ul><li>Description of Monitoring to be Performed to Ensure Implementation of the CAP </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  172. 172. Audit Resolution <ul><li>Audited Recipient </li></ul><ul><ul><li>Generate Response to CAP Request within 30 Calendar Days of Request </li></ul></ul><ul><li>Primary Recipient </li></ul><ul><ul><li>Analyze Response </li></ul></ul><ul><ul><li>Follow-up on Action Taken </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  173. 173. DHS Office of the Inspector General (OIG) Performance Audits <ul><li>Rotating Schedule of States, Locals, Programs </li></ul><ul><li>Conducted by OIG Staff or Contract Support </li></ul><ul><li>Compares Expenditures to Program Impact </li></ul><ul><li>Evaluates State HS Strategy Goals and Objectives with Activities </li></ul><ul><li>Reports posted on OIG Website at http://www.dhs.gov/xoig/rpts/ </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  174. 174. Examples of IG Audit Findings <ul><li>Financial reporting </li></ul><ul><li>Questioned costs </li></ul><ul><li>Monitoring and oversight </li></ul><ul><li>Procurement practices </li></ul><ul><li>Measurable program goals and objectives </li></ul><ul><li>Needs assessments </li></ul><ul><li>Personal property controls </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  175. 175. Findings <ul><li>Findings in common: </li></ul><ul><ul><li>Monitoring </li></ul></ul><ul><ul><li>A-133 Audits </li></ul></ul><ul><ul><li>Inspector General (IG) Audits </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  176. 176. Business Process = The Grants Cycle Close-Out FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  177. 177. Recipient Closeout <ul><li>Due within 90 Days after End of Award or any Approved Extension </li></ul><ul><li>Final Progress Report (CAPR/BSIR) </li></ul><ul><li>Final Federal Financial Report (SF 425) </li></ul><ul><ul><ul><li>No Unliquidated Obligations </li></ul></ul></ul><ul><ul><ul><li>Indicate Exact Balance of Unobligated Funds </li></ul></ul></ul><ul><ul><ul><li>Remit Check to FEMA for Excess Funds </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  178. 178. Subrecipient Closeout <ul><li>Final Request for Reimbursement </li></ul><ul><ul><li>Submitted to State Administrative or Implementing Agency </li></ul></ul><ul><ul><li>Due Pre-determined Number of Days after End of Grant Period </li></ul></ul><ul><li>Final Fiscal Report (Deobligation Report) </li></ul><ul><ul><li>Generated by State Administrative or Implementing Agency </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  179. 179. Subrecipient Closeout <ul><li>Final Fiscal Report (Deobligation Report) </li></ul><ul><ul><li>Includes Total Expenditures </li></ul></ul><ul><ul><ul><li>Federal Amount </li></ul></ul></ul><ul><ul><ul><li>Subrecipient Amount (if applicable, for Match…EMPG) </li></ul></ul></ul><ul><ul><ul><li>Investment Type </li></ul></ul></ul><ul><ul><ul><li>Strategy Goal/Objective </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  180. 180. Recipient Closeout <ul><li>Final Fiscal Report (Deobligation Report) </li></ul><ul><ul><li>Mailed after Final Request is Approved and Processed </li></ul></ul><ul><ul><li>Requires Signature of Authorized Official and Return to State Administrative or Implementing Agency </li></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  181. 181. Inventory Control <ul><li>Requirements for Grants Awarded </li></ul><ul><ul><li>After April 1, 2007 (44 CFR, Part 13) </li></ul></ul><ul><ul><li>Prior to April 1, 2007 (OJP Financial Guide) </li></ul></ul><ul><ul><ul><li>http://www.ojp.usdoj.gov/financialguide/part3/part3chap6.htm </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  182. 182. Inventory Control <ul><li>After April 1, 2007 (44 CFR, Part 13) </li></ul><ul><ul><li>Part III-Chapter 6: Property and Equipment </li></ul></ul><ul><ul><ul><li>(a) Title </li></ul></ul></ul><ul><ul><ul><li>(b) Use </li></ul></ul></ul><ul><ul><ul><li>(c) Disposition </li></ul></ul></ul><ul><ul><ul><ul><li>( 1) Retention of title </li></ul></ul></ul></ul><ul><ul><ul><ul><li>(2) Sale of property </li></ul></ul></ul></ul><ul><ul><ul><ul><li>( 3) Transfer of title. </li></ul></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  183. 183. Inventory Control <ul><li>Prior to April 1, 2007 (OJP Financial Guide) </li></ul><ul><ul><li>13.31   Real property. </li></ul></ul><ul><ul><ul><li>1. Title </li></ul></ul></ul><ul><ul><ul><li>2. Use </li></ul></ul></ul><ul><ul><ul><li>3. Management </li></ul></ul></ul><ul><ul><ul><li>4. Disposition </li></ul></ul></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  184. 184. Retention of Records <ul><li>Retention of Records </li></ul><ul><ul><li>6.3 Years for FEMA </li></ul></ul><ul><ul><li>Recipient or Subrecipient for 3 Years after Submitting Final Federal Financial Report </li></ul></ul><ul><ul><ul><li>Records must be retained until resolution of any action such as litigation, claim, negotiation, or audit </li></ul></ul></ul><ul><li>Obligated to Protect Records </li></ul><ul><li>Authorized Access to Records </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  185. 185. Conclusions <ul><li>You Understand the Business Processes </li></ul><ul><li>You Know the Critical Events </li></ul><ul><li>You Recognize Need for Team Approach </li></ul><ul><li>You Problem Solved on Specific Issues </li></ul><ul><li>You Shared Promising Practices </li></ul><ul><li>You Developed Networks </li></ul>FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
  186. 186. Direct Technical Assistance Delivery <ul><li>Identify Areas of Need in Grants Management </li></ul><ul><li>Submit DHS TA Request Form </li></ul><ul><ul><li>to the SAA (subrecipient) </li></ul></ul><ul><ul><li>to the Program Analyst (direct recipient) </li></ul></ul><ul><li>DHS TA Catalog Form </li></ul><ul><ul><li>Email: [email_address] </li></ul></ul>
  187. 187. Grants Management TA <ul><li>GMD Training Branch </li></ul><ul><ul><li>Vanessa Pert , Section Chief </li></ul></ul><ul><ul><ul><li>Email: [email_address] </li></ul></ul></ul><ul><ul><ul><li>Office: (202) 786-9564 </li></ul></ul></ul><ul><ul><li>Sherry Wilder , Grants Management Specialist </li></ul></ul><ul><ul><ul><li>Email: [email_address] </li></ul></ul></ul><ul><ul><ul><li>Office: (202) 786-9861 </li></ul></ul></ul>
  188. 188. Grants Management TA <ul><li>National Criminal Justice Association (NCJA) www.ncja.org (202) 628-8550 </li></ul><ul><ul><li>Lisa Nine Accordini , Senior Staff Associate </li></ul></ul><ul><ul><ul><ul><li>Email: [email_address] </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Cell: (202) 421-7693 </li></ul></ul></ul></ul>
  189. 189. Questions??? FEMA Basic Grants Workshop Central Grantees Chicago, Illinois May 27-28, 2009
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