2. JAG Recovery Act Financial and Administrative Training District Attorneys Council Federal Grants Division 421 N.W. 13 th St., Suite 290 Oklahoma City, OK 73103 405/264-5008 www.ok.gov/dac/

3. Justice Assistance Grant  The purpose of the Justice Assistance Grant is to prevent and control crime and improve the criminal justice system.  The JAG Program provides the State with the flexibility to prioritize and place justice funds where most needed.

4. Grant Division Philosophy

5. Grant Funds Are Not Free  Nearly every grant has fiscal, administrative, and programmatic requirements.  When federal funding is received, these strings are passed on to the subgrantee.

6. Recovery Act Purpose  Projects supported under the Recovery Act must adhere to the primary principles of the Act: 1) creation of jobs; 2) preservation of jobs; and, 3) promotion of economic growth.  The Recovery Act places emphasis on accountability and transparency in the use of taxpayer dollars.

7. DUNS Number  A DUNS number is a unique nine-digit number that is the universal standard for identifying and keeping track of entities receiving Federal funds.  Recommend that each DAs Office have their own DUNS number and utilize the State’s Tax ID number.

8. CCR Registration  The CCR database is the repository for standard information about federal financial assistance applicants, recipients, and subrecipients.  Applicants must update or renew their CCR registration at least once per year to maintain an active status.  CCR registration must be active during the entire life of the award.

9. Multi-Year Awards  The JAG Board approved the ability to modify and renew the award for 12 months contingent upon the subgrantees fiscal and programmatic performance and with the submission of appropriate paperwork.  Multi-year awards are contingent upon the availability of U.S. Department of Justice funding.

10. Chief Executive Officer  The CEO is the person with official signature authority to make financial and programmatic commitments on behalf of the agency.  By CEO signing award documents & special conditions, they have indicated willingness to abide by the rules.

11. Award Acceptance Procedures  Award Documents Award Notice Special Conditions Other Award Documents – Revised Goals and Objectives and Revised Budget Complete award packet, all award documents, are due August 17, 2009.

12. Award Documents  Goals and Objectives Must be measurable. Some subgrantees will be required to make revisions. Should receive a separate letter either releasing you from that Special Condition or asking for revisions.  Revised Budget

13. Special Conditions  Special Conditions are the Terms and Conditions of the Award  Under the Recovery Act, the number of special conditions increased from 24 in 2008 to 36 in 2009.  It is important to READ and UNDERSTAND the Special Conditions.

14. Special Conditions  Terms and conditions of the award Global Requirements  Attend the Financial Meeting  Return documents by deadline Individual Requirements  Goals and Objectives

15. Special Condition - #5  Budget The Federal Grants Division will approve the budget in the framework of the award amount. The subgrantee understands and agrees that any deviations to the approved budget must be in compliance with the most current edition of the Administrative and Financial Guide. Deviations outside of the scope of the approved budget and/or the Administrative and Financial Guide may result in unallowable expenditures and therefore lead to the return of federal funds by the subgrantee.

16. Special Condition - #10  Lobbying The subgrantee understands and agrees that it cannot use any federal funds, either directly or indirectly, in support of the enactment, repeal, modification or adoption of any law, regulation or policy, at any level of government, without express written permission.

17. Special Condition – Civil Rights Compliance - #11 $ Civil Rights Obligation s

18. Special Condition - Equal Employment Opportunity Plan - #12  If required, the subgrantee will submit an acceptable Equal Employment Opportunity Plan (EEOP) that is approved by the Office of Civil Rights within 45 days from the date of the award. Failure to submit an approved EEOP is a violation of the Special Conditions and may result in suspension or termination of funding, until such time as the subgrantee is in compliance.

19. Obligation of State Administering Agency It is the responsibility of a State Administering Agency to ensure that its subgrantees are complying with all applicable federal civil rights laws. It is the responsibility of a State Administering Agency to ensure that its subgrantees are complying with all applicable federal civil rights laws.

20. The Office for Civil Rights  The Office of Civil Rights enforces: Title VI of the Civil Rights Act of 1964 Program Statutes (e.g., Safe Streets Act, Victims of Crime Act, JJDPA) Section 504 of the Rehabilitation Act of 1973 Title II of the Americans with Disabilities Act of 1990 Age Discrimination Act of 1975 Title IX of the Education Amendments of 1972

21. Special Condition - #16  Limited English Proficiency As a subgrantee, you are required to take reasonable steps to ensure LEP persons have meaningful access to the services under this grant program. Meaningful access may entail providing language assistance services, including oral and written translation when necessary.

22. Special Condition – HIDTA Deconfliction - #18  HIDTA Deconfliction  The subgrantee agrees to use the HIDTA Deconfliction Program maintained and operated by the Oklahoma Bureau of Narcotics and Dangerous Drugs.  Must use both Event AND Subject Deconfliction  JAG Board will be reviewing reports – funding may be terminated in the future if the number of investigations don’t jive with the number of Deconfliction Reports

23. Special Condition – Accountability and Transparency - #28 Separate Tracking and Reporting of Recovery Act Funds  The subgrantee agrees to track, account for, and report on all funds from this Recovery Act award (including specific outcomes and benefits attributable to Recovery Act funds) separately from all other funds, including DOJ award funds from non- Recovery Act awards awarded for the same or similar purposes or programs.

24. Special Condition – Accountability and Transparency - #28  Accordingly, the accounting systems of the subgrantee must ensure that funds from this Recovery Act award are not commingled with funds from any other source.  The subgrantee further agrees that all personnel whose activities are to be charged to the award will maintain timesheets to document hours worked for activities related to this award and non-award related activities.

25. Special Condition – Reporting Fraud, Waste, Error and Abuse - #31  Each subgrantee is to promptly refer to an appropriate inspector general any credible evidence that a principal, employee, agent, contractor, subgrantee, subcontractor, or other person has submitted false claim under the False Claims Act or has committed a criminal or civil violation of laws pertaining to fraud, conflict of interest, bribery, or gratuity, or similar misconduct involving Recovery Act Funds.

26. Special Condition – Reporting Fraud, Waste, Error and Abuse - #31  Misuse of grant funds may result in a range of penalties, including suspension of current and future funds, suspensions or debarment from federal grants, recoupment of monies provided under a grant, and civil and/or criminal penalties.

27. Special Condition – Reporting Fraud, Waste, Error and Abuse - #31  You must report potential fraud, waste, abuse, or misconduct to the U.S. Department of Justice, Office of the Inspector General (OIG) by: Mail Email: oig.hotline@usdoj.govoig.hotline@usdoj.gov Hotline: (contact information in English and Spanish): (800) 869-4499

28. Special Condition – Reporting Fraud, Waste, Error and Abuse - #31  The Recovery Act provides certain protections against reprisals for employees of non-Federal employers who disclose information reasonably believed to be evidence of gross management, gross waste, substantial and specific danger to public health or safety, abuse of authority, or violations of law related to contracts or grants using Recovery Act funds.

29. Standard Assurances  Drug Free Work Place  Debarment

30. Drug Free Workplace Policy  Subgrantees are required to maintain a drug free workplace policy.  The policy must be posted in a location that is accessible to all employees.  During site visits, subgrantees will be requested to show where the drug free workplace policy is posted.

31. Debarment  Subgrantees can be debarred if proceedings have been initiated or if a subgrantee has been convicted of, indicted for, either criminally or civilly, for fraud, embezzlement, forgery, bribery, falsification or destruction of records, making false statements, receiving stolen property.  Debarment or suspension has government wide effect.

32. Implementing the Grant  Personnel Project Director & Fiscal Officer may not be the same person Change in Project Director Change in Fiscal Officer Submit A-9 and A-1 Form  Forms on the Web

33. Implementing the Grant AAward Period is 7/1/09 – 6/30/10. MMay NOT expend the funds prior to 7/1/09. FFunds MUST be encumbered, through a purchase order or some other means before 6/30/10. HHave 60 days to expend, or pay, for the encumbrances.

34.  Initiation/Operation of Project Project is required to be operational within 60 days of start date. If there is a delay beyond 60 days, send letter to Federal Grants Division Director. If project is not operational in 90 days, second letter must be sent explaining the delay.

35. Implementing the Grant  Commingling Commingling is NOT allowed! JAG Recovery Act Grant must be accounted for separately. Funds received from the JAG grant may not be used to support another project.

36. Implementing the Grant  Supplanting Supplanting is NOT allowed! Supplanting is when you reduce state and local budgets by replacing the monies with federal funds. If a grant position is vacated and then filled by a current employee an A-14 Form must be completed.

37. Grant Implementation  Change in the Scope of Project May only use the funds for activities and purposes that were approved in the application and budget. Change in scope occurs when programmatic activities or budget deviates from approved application. Change in scope of the project requires BOARD APPROVAL

38. Implementing the Grant  Project Income Income earned as a direct result of project operations. Reported quarterly – Including Final A-8 Reported in the award period the project operations took place.  For example, investigators seized $100,000 in August. The funds were not available for use until July. This income would not be reported because it was recognized after the award period.

39. Financial and Programmatic Reporting Requirements DON’T SHOOT THE MESSENGER!

40. Programmatic Reporting Requirements  Two Reports: J-2 Semi-Annual Progress Report Performance Metrics

41. Programmatic Reporting Requirements FORMDUE DATE FORM J-2 JAG PROGRESS REPORT Programmatic progress report that is due bi-annually. This report includes narrative data related to the approved goals and objectives of the project. July 1 through December 31 Due February 1, 2010 January 1 through June 30 Due August 2, 2010

42. Programmatic Reporting Requirements  As the state administering agency, DAC is required to provide subgrantee performance metrics data reports to BJA ten (10) days after the end of the quarter: July 31Due August 10 October 31Due November 10 January 31Due February 10 April 30Due May 10

43. Programmatic Reporting Requirements FORMDUE DATE PERFORMANCE METRICS Numerical data elements must be reported on a quarterly basis. July and AugustDue September 15, 2009 September, October, and November Due December 15, 2009 December, January, and February Due March 15, 2010 March, April, and MayDue June 15, 2010 JuneDue September 15, 2010

44. Dreaded Draw Hold  Used for late programmatic and/or fiscal reports.  Program Specialist will contact the subgrantee and allow for 1-week grace period.  If not received, Draw Hold is completed.  Repeated Draw Holds are conveyed to Board during awarding process.

45. Implementing the Grant  Budgets Approval of Revisions  More than 10%  Less than 10% Deadline 6/1/10

46. Implementing the Grant  Equipment Purchases MUST GET PRIOR APPROVAL IF NOT IN THE APPROVED BUDGET

47.  Travel All subgrantees must comply with the Oklahoma State Travel Reimbursement Act. DA Offices must file travel claims through DAC. Any claims not paid through DAC will be disallowed. All other state agencies must file travel claims through their agency. Implementing the Grant

48.  Personnel Costs Actual salaries, wages and benefits may be paid. Accurate time and attendance records are required to be utilized for all personnel whose salary is charged to the project.

49. Implementing the Grant  Expenditures Requiring Prior Approval Equipment Consultants Out-of-State Travel  Non-Allowable Expenditures Review in Financial Guide

50. Implementing the Grant  Records Maintenance Programmatic Records Fiscal Records Five Year Rule Audit Findings Time Sheets

51. Implementing the Grant  Grant Period Extension Requests Submit A-2 Form with detailed explanation Up to 12 month extension Deadline – June 1, 2010

52. Implementing the Grant  Request for Funds File A-3 Form File Monthly – Even if it is zero Receipt of Funds

53. Financial Reporting Requirements  New A-7 Form. Download new form off the website.  Will request you resubmit on the new form if you use the old one.  Fiscal reporting dates will not change but will not coincide with the programmatic reporting dates.

54. Financial Reporting Requirements Due Dates: July 15th October 15th January 15 th April 15th

55. A-7 Quarterly Report Form Review

56. Access to Records  The DAC, the Office of Justice Programs, and the State Auditor have the right to access subgrantee records pertaining to the grant award.

57. Access to Records  This access extends to any books, documents, papers and other records of the subgrantee that are necessary for audits, examinations, excerpts and transcripts. The subgrantee has the same right of access to pertinent records of subcontractors for similar purposes.

58. A-133 Audit  Non-federal entities that expend $500,000 or more in federal funds (from all sources including pass-through subawards) in the organization’s fiscal year (12-month turnaround reporting period) shall have a single organization-wide audit conducted in accordance with the provisions of OMB Circular A-133.

59. A-133 Audit  An A-133 Audit can cost $30,000 so it is important to understand the ramifications of this requirement.

60. Record Organization  Keep all grant records, fiscal and programmatic, in one accessible file.  Grant records should be kept in one location.  Use a 3-ring binder, records file, or a system that fits your office organization system.

61. Record Organization – File/Notebook Tabs  Award Documents Application, Award Notice, Special Conditions, A-1, A-4, A-10, A-12, Budget  Financial Documents Accounting Spreadsheet, A-2, A-3, A-7, A-8, Copies of Checks, Copies of Invoices, PO’s, and Receipts

62. Monitoring  One of our principle responsibilities  Assist subgrantees in implementing approved projects within a framework of state and federal statutes, guidelines, policies and procedures, including Board.

63. Monitoring  Responsible for fiscal and programmatic accountability.  50% of JAG subgrantees receive a monitoring visit  All new subgrantees will receive a site visit. Karen Hess – Drug Task Forces Becky Hackler – All other subgrantees  Monitoring based on risk assessment.

64. Monitoring  Risk Assessment of Subgrantees At the beginning and the middle of each award period, the Program Specialist ranks subgrantees based on risk. Examples of Risk factors: a new fiscal officer or project director, a new subgrantee, late reporting, fiscal/programmatic issues

65. Monitoring  Strongly recommend that subgrantees be prepared for the site visit.  General ledgers should be ready and available.  Both project director and fiscal officer must be available during the site visit.  Personnel funded by the grant must now be available during the site visit.

66. SITE VISIT - What to Prepare & Expect IInvoices Travel, equipment, supplies and operating expenses, facilities and rental PProgress on Goals and Objectives Review of goals and objectives, areas of progress, challenges

67. RRecords Maintenance Approved application, Award Document, Special Conditions, Budget, Correspondence FFinancial General Ledgers PPersonnel Time Sheets, I-9, Drug-Free Workplace

68. MMost Common Problems That Incur Corrective Action Reporting estimate on expenditures rather than actual expenditures. Fiscal officer isn’t the person actually serving as the fiscal officer. Claiming expenditures not approved in the budget. Time sheets not in compliance or time not reconciled.

69. MMost Common Problems – General Problems Disconnect between the person who is to carry out the goals and being unaware of the goals of the grant. Not reading the financial guide. Not notifying the awarding agency of personnel changes. Submission of monthly A-3 Forms.

70. MMost Common Problems – General Problems Requiring Return of Funds Personnel focused on other activities not appropriate for grant. Inappropriate expenditures. Reporting estimate on expenditures rather than actual expenditures.

71. AWARD COMPLIANCE  Compliance is required throughout the grant from award to close out.  Compliance means.... Conformity and compliance with state and federal laws, rules, and regulations Meeting deadlines – both fiscal and programmatic Fiscal and programmatic accountability Achieving goals and objectives

72. WHY THE FUSS? Compliance impacts: Future funding Waiver at attendance at future financial trainings Use of conference call for Award Meetings

73. WHY THE FUSS? If you: 1. Have not had any significant corrective action on a site visit report for the past 2 years; 2. Have not had more than two late programmatic or fiscal reports in the previous fiscal year; and, 3. Have not had a change in the fiscal officer or project director in the previous year

74. WHY THE FUSS? Then attendance at the financial training will be waived!!!

75. WHY THE FUSS?  Suspension or Termination of Funding Encourage Review of the Section in the Financial Guide on Suspension or Termination of Funding

76. Closing Out the Grant Close Out Reports  A-5 Statement of Equipment Purchases  A-6 Equipment Inventory  Final Quarterly 60 days to pay encumbrances  Final Project Income Report Don’t return funds until you receive a close-out letter from DAC

77. WEB SITE  www.ok.gov/dac www.ok.gov/dac Federal Grants Division Subgrantee Toolbox

78. QUESTIONS AND ANSWERS

79. Federal Grants Division Becky Hackler Programs Specialist 405/264-5008 Becky.Hackler@dac.state.ok.us Karen Hess (as of 8/5/09) Drug Task Force Coordinator 405/264-5008 Karen.Hess@dac.state.ok.us

80. Federal Grants Division Virginia Ezzell Grants Fiscal Analyst 405/264-5008 Virginia.Ezzell@dac.state.ok.us DeLynn Fudge Federal Grants Division Director 405/264-5008 DeLynn.Fudge@dac.state.ok.us

81. www.ok.gov/dac Federal Grants Division Subgrantee Toolbox Federal Grants Division