1. Managing Your 2010 Grant Administered by the West Virginia Department of Environmental Protection

2. Section I. Forms and Documents Grant Agreement Reporting Forms Budget Analysis Form Request For Budget Modification (RG-5) Section II. Getting Started Receiving Your First Allotment Accounting for Purchases Section III. Purchases Bidding Requirements Lien Purchases Insurance

3. Section IV. Reporting Quarterly Reports Final Comprehensive Report Section V. Accounting For Grant Funds Preparing for On Site Visits Grant Extensions Budget Adjustments Post Grant Requirements Things to Remember

4. Grant Agreement Form Electronic Award.docxElectronic Award.docx Agreement between your organization and the Department of Environmental Protection Gives a brief description of how funds are to be spent Shows how much money has been awarded and quarterly allotment amounts Identifies certain requirements you must follow to remain in compliance

5. Budget Analysis Form BudgetAnalysisForm.xlsBudgetAnalysisForm.xls Lists items requested in the original budget Amounts approved for each line items

6. Receiving Your First Allotment Legislative Rule 33-10-12.7. The grant recipient shall deposit the grant immediately upon receipt in a separate checking account…. Account may be interest bearing or non-interest bearing The department may waive this requirement if the grant recipient meets certain criteria: 1. Minimal grant expenditures, AND 2. Maintains high level of accountability and internal controls Note: Get the waiver in WRITING, otherwise recipient will be in violation of §33-10-12.7 of the legislative rule.

7. Purchases Over $5,000.00 Legislative Rule §33-10-12.9. The grant recipient shall solicit sealed bids for all purchases which have an estimated value of five thousand dollars ($5,000) or more. Any attempts to segregate the project into sections having and estimated value of less than $5,000 may be cause for termination of grant. This includes but is not limited to equipment purchases and contracted services.

8. Purchases Over $5,000.00 Continued… Class II legal ad must be placed in a newspaper with the largest circulation serving your general area State Code 59-3-2.a. …a class II legal advertisement shall be published once a week for two successive weeks… All advertising and bid information must be faxed or e-mailed to WVDEP for review and approval prior to purchase

9. Lien Process A lien will be placed on all equipment exceeding $1,000 regardless of whether such equipment needs a title The Department of Environmental Protection shall hold title on equipment as the first lien holder. The lien shall apply to equipment purchased with grant funds in whole or part Upon receipt of equipment a security agreement will be signed by the grantee, notarized and mailed to WVDEP immediately Lien will be perfected through the Secretary of States Office Lien will be attached for a period of no less than five years

10. Insurance All grant recipients must carry insurance on all equipment purchased with grant funds West Virginia Department of Environmental Protection must be listed as loss payee with address included

11. Quarterly Reports Reporting Schedule Quarter Ending Report Deadline March 31, 2010 April 30, 2010 June 30, 2010 July 31, 2010 September 30, 2010 October 31, 2010 December 31, 2010 January 31, 2011

12. Quarterly Reports Each report must contain the following: Report Cover Sheet ReportCoverSheet.xlsReportCoverSheet.xls Fill this form out last Your organizations name Quarter ending date Check-off list

13. Quarterly Reports Each report must contain the following: Report Cover Sheet RG-3 RG-3.xlsRG-3.xls Contains organization and contact information Brief summary of your accomplishments during the last 3 months Brief summary of your projections and plans for the next 3 months

14. Quarterly Reports Each report must contain the following: Report Cover Sheet RG-3 RG-3A RG-3A.xlsRG-3A.xls Collection totals during the quarter List of equipment purchased during the quarter

15. Quarterly Reports Each report must contain the following : Report Cover Sheet RG-3 RG-3A RG-3B RG-3B.xlsRG-3B.xls Lists your original budget amounts and line items Breakdown of expenditures made during the quarter

16. Quarterly Reports Each report must contain the following: Report Cover Sheet RG-3 RG-3A RG-3B RG-3C RG-3C.xlsRG-3C.xls Breakdown of hours worked and tasks completed Used only when wages are paid with grant funds

17. Quarterly Reports Each report must contain the following: Report Cover Sheet RG-3 RG-3A RG-3B RG-3C Expenditure Cover Sheets ExpenditureCoverSheet.xlsExpenditureCoverSheet.xls Information about each purchase, contains a copy of the check along with an itemized invoice

18. Quarterly Reports Each report must contain the following: Report Cover Sheet RG-3 RG-3A RG-3B RG-3C Expenditure Cover Sheets Supporting Documents Bank statements from Each Month in the quarter Solid Waste Authoritys monthly meeting minutes (applicable to SWAs only)

19. Quarterly Reports Each report must contain the following: Report Cover Sheet RG-3 RG-3A RG-3B RG-3C Expenditure Cover Sheets Supporting Documents Failure to comply with these reporting requirements will cause future grant allotments to be held until you are in compliance.

20. Final Comprehensive Report Used to evaluate your recycling program during the entire grant period Any grant funds remaining in the grant account as of March 1, 2011 must be returned to the Department of Environmental Protection. A check must be attached to the Final Comprehensive Report. Report deadline: on or before March 31, 2011

21. Preparing for On Site Visits Some items you will want to have on hand are: Expenditure Ledgers Minutes of the Organizations Meetings Bids and Related Information Original Invoices / Titles Payroll Sheets and Work Logs Cancelled Checks / Deposit Tickets and Bank Statements Check Book Equipment Made Available for Inspections Records of Recyclable Materials Collected and Marketed (weight tickets) Last Independent Auditors Report

22. Grant Extensions Extensions to spend grant funds or to file reports after deadlines are no longer available.

23. Budget Adjustments Legislative Rule 33-10-12.8. The department shall consider requests for a change in budget only if the change does not materially alter the original grant proposal approved by the grant review committee and the adjustment is a result of conservative spending allowing any excess to be rebudgeted. All requests shall be made in writing on or before December 31 of the grant period. Must be submitted on an RG-5 form and include a letter of justification requesting the change RG-5 Budget Modification Form.xlsRG-5 Budget Modification Form.xls

24. Record Retention and Reporting All financial records, supporting documents, statistical records, and all other records relating to the grant shall be retained for a period of five years All grant records shall be made available to DEP upon request at any time during the retention period. Provisions of WV Code §12-4-14 require nongovernmental grant recipients to submit to the granting agency a copy of the recipients independent audit report or a sworn statement of expenditures, whichever may apply.

25. REAP Staff Sandy Rogers, State Recycling Coordinator Phone (304) 926-0499 ext. 1004 ********, Environmental Resources Specialist Phone (304) 926-0499 ext. Lisa Facemyer, Office Assistant Phone: (304) 926-0499 ext. 1002 or 1-800-322-5530 Sub Grants Unit Staff Gary Rogers, Environmental Resources Specialist Phone: (304) 926-0499 ext. 1115 Patrick Park, Sub Grants Manager Phone: (304) 926-0499 ext. 1479