Grant Closeout A Partnership Model for Grant Closeouts

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(No Transcript)
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Grant Closeout A Partnership Model for Grant
Closeouts

• Monte Parham, Grants Compliance Analyst CNCS
• Mark Holtzapple Fiscal Operations Director Ohio
  Community Service Council
• Jerry Houn, Program Officer North Dakota Prime
  Grantee

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I close . . . U close . . . We Close!
Before We Start . . . Test Your Closeout
Knowledge
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• Participants Getting to Know You!

• CNCS Staff?
• Prime Grantee? Sub-grantee?
• AmeriCorps? Senior Corps?
• Learn Serve?
• Fiscal Officer? Program Officer? Agency
  Administrator?
• New to CNCS grants? Been there, done that?

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Grant Closeout Partners
CNCS
Prime Grantee
Primary Partners
HHS
Subs
IG
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Session Roadmap
Sub-Grant Closeout
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Primary Closeout
CNCS Role
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Sub-Grant Closeout
I close . . . U close . . . We Close!
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Prime Grantees Role

• It starts long before closeout process begins .
  . .
• Review application budgets
• Not just to determine if budgets were developed
  properly but what did they budget for
• Assess sub-grantees knowledge of federal funds
• Not just for spending the funds but who owns the
  products?

State Commissions should know best what needs to
be tracked and why!
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Equipment Supplies

• Prime grantee policies that pertain to purchases
  of supplies and equipment
• Some State commissions policies on equipment and
  supplies are different than the Corporations
• These policies can only be stricter than the
  Corporations policies
• Assess your accounting staffs knowledge of CNCS
  requirement to account for supplies and equipment
• Work closely with staff to avoid last minute
  issues

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Monitor Sub-Grantee Outlays

• How are the sub-grantees spending?
• Use desk reviews and on site-visits as tools
• Keep up-to-date on supply and equipment purchases
• Are they staying within their budget?
• 10 budget adjustment requirement for prior
  approval
• What are they spending their match on?
• Did they purchase something with only match
  funds?

From the prime grantee program officers point of
view - sometimes were the best accountant
sub-grantees have . . .
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Reconcile Accounting Records
On a regular basis, reconcile sub-grantee FSRs to
prime grantee accounting records

• Has the sub-grantee received any advances?
• What is the prime grantees policy?

Work with the state commissions accountants if
allowable or possible

• Sometimes double checking by someone else is
  best
• Sometimes adjustments dont require submitting a
  claim
• Do you need to see FSR before submission in
  eGrants?

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Getting Started!!

• Give sub-grantees proper notification of closeout
  timeline
• This will depend on the level of knowledge you
  have assessed the sub-grantees to have about
  federal funds
• Educate them on the purpose of the closeout
  process
• Assess the level of training needed
• What are the sub-grantees responsibilities
• What are the prime grantees responsibilities

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Keeping the End in Sight

• Clear the books
• When is the sub-grantees final claim due?
• Sub-grantees must liquidate their obligations
• Is any supporting documents needed to accompany
  the final claim?
• Reimburse the sub-grantees
• Cross reference any supporting documentation to
  the final claim / PER
• Prime Grantee must liquidate their obligations
• Has the sub-grantees submitted their final FSRs?
• It must be approved by the sub-grantee and the
  State Commission

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Coordinate Communicate

• Work with Sub-grantees
• Review reports submitted by sub-grantees
• Do they agree with the records over the
  3 years?
• Take care of advances or over-payments
• Does everything agree to the dollar?

• Communicate with prime grantee accounting staff
• Reconcile sub-grantee FSRs to prime grantee
  accounting data
• Do the amounts agree with HHS draws?
• Review / prepare prime grantee final FSR for
  submission

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Finalize it all!!!

• Coordinate due dates between the sub-grantees,
  prime grantee and CNCS
• Submit prime grantee reports to CNCS
• Equipment Inventory Form (even if the amount is
  0)
• Unused or Residual Supplies (even if the amount
  is 0)
• Sub-Grant Closeout certification form
• Final Prime Grantee FSR
• Due date is 90-days after the grant cycle ends

Double-check grant number, start end dates,
authorized amounts!
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Sub-Grant Closeout
I close . . . U close . . . We Close!
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Questions?
Best Practices
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Prime Award Closeout
I close . . . U close . . . We Close!
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Grantee Responsibilities

• Key Steps to successful closeout
• Close sub-grants
• Review outlays costs reasonable, allowable,
  accurate adequate match
• Submit final FSR certifications
• Reconcile FSR to PSC-272 report

Deadline 90 Days after award end
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Review Grant Outlays

• Cumulative over the entire award period
• Match adequate documented
• Costs reasonable, allowable, accurate per OMB
  Circulars
• Payments to sub-grantees equal total sub-grant
  spending per their final FSRs

Complete correcting journal entries to resolve
problems
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Submit Final FSR via eGrants

• Check before submission
• Project period start end dates
• Authorized federal funding level
• Match percentages
• Final FSR checkbox marked

Is report Complete, Correct Reliable?
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HHS Connection 272 Report
HHS Payment Management System is the bank for
CNCS grant funds. Grantees submit quarterly
report PMS-272 showing draws-to-date vs.
expenditures-to-date, by grant award the award
cash balance.

• At closeout, cash balance must be 0
• Reported expenditures on 272 must equal FSR
• Total draws per HHS must equal FSR outlays
• CNCS monitors 272 reports online to ensure zero
  cash balance. Unspent funds are deobligated.

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Closeout Reconciliation
CNCS
HHS
Grantee
Net Draws - FSR Outlays 0.00

• Award Amount
• - FSR Outlays
• Award Surplus

Award Amount - Net Draws Available
HHS NET DRAWS FSR OUTLAYS
AWARD SURPLUS HHS AVAILABLE CNCS DEOBLIGATION
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Submit Certification Statements
Three statements required

• Sub-grant closeout complete
• Residual equipment over 5,000 current value
  per item
• Residual supplies over 5,000 total value

• Indicate NA if no sub-grantees or residual
  assets

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Certification Forms
Paper forms available from CNCS
website http//www.nationalservice.gov/forms/06_12
04_ac _lsa_closeout.pdf
Mail or fax completed forms to assigned grants
officer at
Field Financial Management Center or Office of
Grants Management
Dont tell . . . Changes coming!
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No-Cost Extensions

• File written request 30 days before end of grant
  award period provide explanation
• Adds time only no change in funds no new
  outlays during extension (except AmeriCorps
  member living allowance)
• Intent is programmatic, not fiscal

Repeated extension requests affect risk rating
at CNCS . . . Potential affect on future funding!
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Closeout Confirmation
Confirm Award Closeout
CNCS issues written notice to grantee when award
is officially closed

• All programmatic requirements met
• Required reports certifications received
• Federal outlays Federal draws
• Unused grant funds deobligated

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Retain Records for Audit

• Three years from submission
• date of final FSR
• Or closeout documents for Ed Award Program
• Retention period extended if audit is pending,
  in progress, or unresolved findings

Your state retention guidelines may be longer . .
. Check before you toss!
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Other Notes Reminders
Some prime grantees use a fiscal agent

• Does NOT diminish grantee fiduciary
  responsibility
• Agency Director and authorized representatives
  bear responsibility
• DOES require additional coordination who signs
  closeout documents, ongoing communication

When in doubt . . . contact your Grants Officer!
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Prime Award Closeout
I close . . . U close . . . We Close!
???
Questions?
Best Practices
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CNCS Role News!
I close . . . U close . . . We Close!
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CNCS Closeout Support
Closeout Letters
No separate FPR
Discussion Topics
E - Certification of documents
Reconciliation
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Cash Balance Reconciliation

• Once you determine the correct amount of outlays
  through reconciliation of your accounting
  records, your Grants Officer can help you
  determine the course
• Do I need to draw funds?
• If PSC-272 reported outlays are higher than the
  amount of funds drawn, you will need to either
  revise the 272, or draw the outstanding funds.

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Cash Balance Reconciliation

• Do I need to write a check, or do a Reverse
  Draw?
• If the amount of funds drawn exceeds the outlays
  reported on the PSC-272 and SF-269, you may need
  to revise the two reports, or write a check to
  the U.S. Treasury to reconcile the award.
• A Reverse Draw may be used when HHS has credited
  the funds drawn from one CNCS account to another.
  The funds must be deducted from the incorrect
  account and credited to the correct one or
  Reversed.

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Cash Balance Reconciliation

• Do I need to do a revised SF-269, or draw funds
  and submit a revised PSC-272?
• If the SF-269 lists FEDERAL outlays greater than
  both the amount reported on the PSC-272 and funds
  drawn..
• .Consult your accounting reconciliation for
  exact outlays. That will tell you which reports
  or actions need to be taken.

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CNCS Closeout Notices
60 DAYS PRIOR

• Expiration Advance Notice
• No-Cost Extension Tickler
• Reconciliation Reminder
• Expiration Notification
• Closeout Instructions
• Non-Compliance Notice

30 DAYS PRIOR

• Reconciliation Reminder

AWARD END
1 DAY AFTER
91 DAYS AFTER
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New! Final Progress Report Eliminated (Except
Learn Serve)

• Program officers now will review progress
  reports via eGrants to determine programmatic
  success.

Learn Serve grantees must still submit final
progress report!
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New!! E-mail Certification

• To My Favorite Grants Officer
• From Your Favorite Executive Director
• Subject Closeout Certification
• MFGO,
• This email certifies that the Closemfast
  Commission has no residual Supplies or Equipment
  purchased with grant funds, with a value of 5000
  or more. We also certify that all sub-awards
  have been closed successfully.
• Thank you,
• YFED

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Final Questions Comments
I close . . . U close . . . We Close!
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Questions?
Other Best Practices?
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I close . . . U close . . . We Close!
Before We End . . . See How Much You Learned!
If you would like to know your score and/or the
median score for attendees of this seminar,
please put your email address at the top of your
test. Names are not necessary.
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!! PARTICIPANT NOTICES !!

• CERTIFICATES FOR TRAINING All participants who
  attend and complete three or more sessions of the
  Financial Accountability Seminars can pick up a
  certificate of participation Sunday afternoon,
  Monday or Tuesday morning.
• CFO OIG OGM SUNDAY CLOSING PLENARY Please
  attend the Plenary Session Sunday 315 Salon
  G with Jerry Bridges, Carol Bates and Peg
  Rosenberry to hear about OIG audit plans, address
  issues that arose during the day and learn about
  upcoming changes in grants policy.
• RESOURCE TABLE Please take advantage of this
  opportunity to meet with and discuss your
  questions and concerns with our experts who
  include presenters and a special guest from the
  Division of Payment Management at HHS.