1. grants.maryland.gov The Governor’s Grants Office Presents Successful Post Award Grants Management For the American Recovery and Reinvestment Act Lifecycle Grants Management 101 Workshop Series Spring/Summer 2009 Martin O’Malley Anthony Brown Governor Lt. Governor

2. grants.maryland.gov Maintaining Your Grant Files

3. grants.maryland.gov The four stages of an award: - Application - Award - Administration - Review Suggested Grant File Format

4. grants.maryland.gov Set up a file with several sections Label each tab Suggested Grant File Format

5. grants.maryland.gov Suggested Grant File Format Label each tab 1. Application 2. Correspondence 3. Award Documents 4. Grant Adjustments 5. Financial Status Reports 6. Progress Reports 1. Application 2. Correspondence 7. Review & Audit Resolution

6. grants.maryland.gov Managing the Award Legal Flow down –Authorizing Legislation –Federal Agency Requirements Code of Federal Regulations (CFR’s) –Uniform Administrative Requirements –Cost Principles –Audit Requirements –State Requirements –Local Requirements

7. grants.maryland.gov Managing the Award Internal Policy –Legal Review –Signature Authority –Fiscal Related –Personnel Related –Computer/Technology –Procurement of Goods/Services –Reporting –Responsibilities

8. grants.maryland.gov Managing the Award Internal Policy –EXAMPLE: Charles County Government’s Grant Policy http://www.charlescounty.org/fs/grants/purpose.html

9. grants.maryland.gov Subrecipient/Subgrantee Management OMB Circulars Knowledge –Government Entities: A-102, A-87, A-133 –Non-Profits: A-110 shifted to 2 CFR 215, A- 122, A-133 –Educational Institutions: 2 CFR 215, A-21, A- 133 –Commercial Organizations: FAR 31.2

10. grants.maryland.gov Recovery Act Compliance The Act www.frwebgate.access.gpo.gov/cgi- bin/getdoc.cgi?dbname=111_cong_bills&docid=f:h1enr.pdf OMB Compliance Guidance www.whitehouse.gov/omb/assets/memoranda_fy2009/m09-15.pdf www.whitehouse.gov/omb/assets/memoranda_fy2009/m09-15.pdf 2 CFR Part 176 Refer to the above OMB Compliance Guidance Link

11. grants.maryland.gov Subrecipient/Subgrantee Management Vendor Contracts vs. Subawards –Technical Assistance to Subgrantee’s –Imposing additional reporting requirements –Imposing additional program requirements

12. grants.maryland.gov Monitoring

13. grants.maryland.gov Monitoring Mission Ensure stewardship over Federal funds awarded by conducting: –On-site financial reviews –Desk-based financial reviews –Resolution of audit reports –Technical assistance to grantees

14. grants.maryland.gov Monitoring Tools Department Heads Beware – –Know what, where, why, and how to find grant backup info. –Synchronize project deliverables/milestones time line with reporting requirements. –Download and review compliance supplement. http://www.whitehouse.gov/omb/circulars_a133_co mpliance_08_08toc/http://www.whitehouse.gov/omb/circulars_a133_co mpliance_08_08toc/

15. grants.maryland.gov Financial Management Systems In order for an accounting system to be considered adequate, it must meet the following criteria: –Internal controls –Ability to test internal control –Chart of accounts –Compliance with CMIA –Procedures to minimize Federal cash on hand

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

17. grants.maryland.gov Top Ten Monitoring Findings 10) Inventory controls need improvement 9) Budget modifications in excess of 10% without prior approval 8) Excess cash on hand 7) Grantee has no written procedures 6) Failure to prepare audit reports

18. grants.maryland.gov Top Ten Monitoring Findings 5)Project Period expired, no grant adjustment approving extension 4)Inadequate accounting procedures 3)Financial status reports fail to agree with accounting records 2)Questioned expenditures 1)Untimely submission of SF-269a Financial Status Reports

19. grants.maryland.gov Audit Requirements OMB Circular A-133: Audits of States, Local Governments, and Non-Profit Organizations

20. grants.maryland.gov Single Audit Requirements A-133 Government, Education, and Non-Profit $500K or more expended in the Fiscal Year Audit report is due 9 months after the end of the Fiscal Year Complete on-line Data Collection Form SF- SAC in conjunction with Auditor via http://harvester.census.gov/fac/collect/formopti ons.html http://harvester.census.gov/fac/collect/formopti ons.html

21. grants.maryland.gov Top Ten Audit Findings 10) Conflicts of Interest 9) Inaccurate Financial Status Reports 8) Inappropriate Changes 7) Inadequate Time and Effort Records 6) Unallowable Costs

22. grants.maryland.gov Top Ten Audit Findings 5)Inadequate Submission of Reports 4)Excess Cash on Hand 3)Lack of Documentation 2)Commingling of Funds 1)Untimely submission of Reports

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

24. grants.maryland.gov Resolution of Audit Findings The audited recipient should generate a response to the CAP request within 30 calendars of the request. The primary recipient should analyze the response and follow-up on action taken.

25. grants.maryland.gov Networking and Leveraged Partnerships Federal Partners State Partners Local/Municipal Partners Foundations Business Community

26. grants.maryland.gov Professional Associations Association of Baltimore Area Grant Makers Maryland Association of Nonprofit Organizations National Grants Management Association –Targeted Training Opportunities –Networking w/Grants Professionals –Annual National Conference

27. grants.maryland.gov Successful Grants Management Team! Communication! Results!