PROJECT DIRECTOR FINANCIAL OFFICER TRAINING

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PROJECT DIRECTORFINANCIAL OFFICER TRAINING

• Office of Adult Juvenile Justice Assistance
  (OAJJA)
• Division of Criminal Justice
• November 17, 2006
• www.dcj.state.co.us
• http//dcj.state.co.us/oajja/

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Introductions

• OAJJA Staff Presenting today
• Susan Davis
• Cindy Johnson
• Kenya Lyons
• Tammy Russ

Other Staff members Meg Williams Office
Manager Sue Bradley Anna Lopez Michele
Lovejoy Betty Mahaffey Deb Ristow
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Materials for Participants

• Training Materials
• 1. Agenda
• 2. Copy of Presentation
• 3. Sample Statement of Grant Award (SOGA)
• 4. Blank Reporting Forms
• 5. Sample Grant Amendment Forms
• 6. Sample Prior Approval Forms
• 7. OJJDP Compliance Charts
• 8. Evaluation

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JJDP Act Compliance

• Your packet includes the following charts
• Compliance Chart for Adult Jails and Lockups
• Compliance Chart for Juvenile Detention Centers
• Additional Information or Questions please call
• Susan Davis [phone]

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Goals of todays workshop

• Review general grant requirements
• Review DCJ common grant forms
• Provide answers to common questions

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Grant Management Resources

• Your DCJ program manager
• DCJ Administrative Guide and Instructions for
  Federal Office of Justice Programs and Grants
  (Revised February 2005)
• OAJJA web site - http//dcj.state.co.us/oajja/
• DCJ web site - www.dcj.state.co.us
• OJP Financial Guide 2005 edition -
  www.ojp.usdoj.gov/FinGuide

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General Requirements

• You are required to report quarterly expenditures
• Local agencies Reports are reviewed to ensure
  proper expenditures of federal and cash match
  dollars
• State agencies COFRS meets the accounting
  system criteria for reporting requirements,includi
  ng state funding used as match
• You are required to report progress toward
  project goals and objectives

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DCJ Admin Guide
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DCJ Admin Guide

• Contains the information that will help you
  understand and meet the financial, administrative
  and audit requirements for your grant.
• Admin Guide is available on-line at
• www.dcj.state.co.us
• The Project Director and Financial Officer of
  each grant should have a copy of the DCJ Admin
  Guide!

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YOUR WORKING GRANT FILE
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Setting Up a Working File

• Contract
• Includes signed Statement of
• Grant Award (SOGA) and
• complete grant application
• Correspondence
• Blank reporting forms
• Copies of signed narrative and financial forms
• Copies of Cash Requests and back-up financial
  documentation (i.e. invoices, timesheets, etc.)
• Administrative Guide

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The Working File

• Remember if you have multiple grants with DCJ,
  you must have a separate working file for each
  grant!
• Also remember each
• grant has a unique grant
• number!

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Statement of Grant Award (SOGA)
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The SOGA

• Grant Contract between the subgrantee and DCJ
  includes 3 to 5 page SOGA award document, grant
  application, and State Special Provisions and
  Federal Certified Assurances
• Make sure you use the budget from your final
  approved SOGA and application
• The SOGA lists the approved budget by line item
• The SOGA also lists subgrantee match (as needed)
• Lists any Special Conditions of the award
• Subgrantee cannot request funds until proper
  signatures have been obtained

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Statement of Grant Award The federal CFDA
Number, or Catalog for Domestic Assistance, is in
box at the top of the page. You will need to know
this number for any required audit you
receive. Your final approved budget appears in
the table on the first page, broken down between
budget category and federal vs. cash match
dollars, if applicable. This is signed by your
Authorized Official, DCJs Director and a
representative of the State Controllers office
before it is considered a legal and binding grant
contract.
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DCJ COMMONGRANT FORMS
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DCJ Common Forms

• DCJ Form 1 A Quarterly and Final Financial
  Report
• Used to report project expenditures for the
  quarter, including federal award funds and cash
  match if applicable.
• Expenditures of funds, including match, must
  reconcile to the agencys General Ledger. If
  sub-ledgers are used, a process to reconcile the
  sub-ledger to the General Ledger must be in
  place.
• The 1-A may contain Unpaid Obligations (any
  unpaid invoices for the quarter or the legal
  commitment for goods/services but not yet paid),
  however, the FINAL financial report cannot
  contain Unpaid Obligations.

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DCJ Common Forms

• DCJ Form 1 A Quarterly and Final Financial
  Report
• Two signed copies (one with original signatures)
  by Project Director and Financial Officer
• Quarterly reports must be received within 30 days
  after the end of each calendar quarter, even if
  you do not incur any expenses within the quarter
• Projects with start dates other than the first
  day of a calendar quarter must still report at
  the end of the calendar quarter

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DCJ Common Forms

• DCJ Form 1 A Quarterly and Final Financial
  Report
• Final report must be received within 45 days
  after the end of the grant award period
• Must show payment of any unpaid obligations from
  the previous quarter
• Can be combined with the last quarterly report
  if
• 1. Awarded funds and match have been fully
  expended,
• 2. All invoices have been paid by the end of
  the grant award period, and
• 3. The report is submitted no later than 30
  days after the end of the grant award
  period.

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DCJ Common Forms

• Common issues with the DCJ Form 1 A
• Math errors
• Not using the most current, approved budget
• Subgrantees not submitting a 1-A when they have
  not incurred expenses for the quarter
• Using the wrong grant number
• Incorrect signature(s)

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1st Quarter Report The Approved Budget column
is your final budget from the 1st page of your
Statement of Grant Award or your most recent
approved Budget Revision. Enter quarterly
expenditures in Column B and add Columns A and B
for totals in Column C. Unpaid Obligations
Any unpaid invoices for supplies etc. that have
not yet been paid.
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2nd Quarter Report Totals in Column C from the
previous report move to Column A. Enter
quarterly expenditures in Column B and add across
for new totals in Column C. The Adobe version of
the form on our website automatically calculates
for you. Complete the Unpaid Obligation column
for any unpaid invoices you may have at the end
of the quarter.
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3rd Quarter Report Prepared the same. Be sure
the correct breakout of match and federal dollars
spent are being accurately reflected in all your
quarterly reports if applicable. Unpaid
obligations from the previous quarter, if paid
this quarter, should now be reflected in Column
B.
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4th Quarter Report/Final Example A Prepared the
same. Check your match to ensure that the proper
percentage of match is being expended, if
applicable. This report is due 30 days after the
end of the quarter, and Final must be marked at
the top. Accurately report expenses to match
your accounting ledgers, even if you have not
spent all of your money.
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4th Quarter Report Example B Prepared the same.
Check your match to ensure that the proper
percentage of match is being expended, if
applicable. For the 4th quarter report, any and
all Unpaid Obligations MUST be reported and a
separate Final report is required. This report
is due 30 days after the end of the quarter.
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Final Report Example B The only expenditure(s)
that will show on this report is the payment of
the Unpaid Obligation(s) reported on the 4th
quarter. This report is due 45 days after the
end of the quarter, giving you two weeks to clear
your unpaid invoice(s). The percentages of
federal and cash match dollars must close out the
grant with a minimum of the same percentages as
the Statement of Grant Award. Example Federal
72 Match 28
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DCJ Common Forms

• DCJ Form 2 Quarterly and Final Narrative/Data
  Report
• The Form 2 is program specific depending on
  funding source and program type
• Two signed copies of the form, one with original
  signatures of the Project Director, must be
  received within 30 days after the end of a
  calendar quarter, even if there has not been any
  grant activity for that quarter
• Grantees should report on each quarter
  cumulatively
• The FINAL Narrative is due within 45 days of the
  end of the grant period and should include a
  summary of the entire grant, with an emphasis of
  the impact the project has made on the Problem
  Statement in the grant application

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DCJ Common Forms

• Common issues with the DCJ Form 2
• Grantee not submitting cover sheet with the
  narrative section need signature!
• Not reporting cumulatively on project activities
• Not addressing any problems encountered with the
  project (staff issues, lack of progress, etc.)
• Final report does not include impact statement

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DCJ Common Forms

• DCJ Form 3 Cash Request
• Most Form 3s are submitted on a quarterly
  reimbursement basis with your Financial
  Expenditure Report (Form 1-A)
• Federal cash on hand must be kept to a minimum,
  therefore, if needed, you may request funds for
  anticipated expenses only 1 month in advance
• Verify that Form 3 matches reported expenditures
  on the Form 1A if on a reimbursement basis
• Your Cash Request will not be approved for
  payment if your
• SOGA is not signed
• Narrative/Financial reports are late or submitted
  incorrectly
• Required documentation has not been received
• Any applicable Special Conditions have not been
  met

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DCJ Common Forms

• Common issues with the DCJ Form 3
• Request does not match reported expenditures for
  the quarter
• Requesting funds on an estimated basis for more
  than 1 month in advance (excessive draw down of
  funds)
• Demonstration of excess funds on hand
• Not reporting cash match, if applicable
• Requesting funds when progress has not been made
  on grant activities

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Cash Request Line 1 Time period and total
amount of expenditures. Line 2 Cash match
available/spent Line 3 Balance of federal
dollars needed Line 4 Federal award amount.
This does NOT include any match dollars in your
budget Line 5 Federal dollars received to
date Line 6 Federal dollars requested but not
yet received Line 7 Federal dollars requested.
This line should be the same at Line 3 above.
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Cash Request (cont.) Line 8 Total of lines 5,
6 and 7 Line 9 Available federal dollars
remaining
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Cash Request (cont.) Line 9 Available federal
dollars remaining On the final cash request for
your grant, if your award was fully expended line
9 should be 0, otherwise the balance remaining
should reflect the unspent federal funds you will
be not be using on your project. These funds
will then be deobligated at the close out of your
grant.
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DCJ Common Forms
QUARTERLY FINANCIAL REPORT
QUARTERLY NARRATIVE REPORT
CASH REQUEST
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DCJ Common Forms

• DCJ Form 4 A Budget Revision
• Moves funds from one budget category to another
• DCJ approval is needed before deviating from the
  current approved budget
• A narrative explaining and justifying the
  requested change is required
• The revision is not approved until the sub
  grantee receives a signed, approved copy of the
  Form 4-A
• VERBAL APPROVAL IS NOT SUFFICIENT

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DCJ Common Forms

• DCJ Form 4 A Budget Revision
• Changes in line items within a budget category
  usually do not require a budget revision, but the
  subgrantee should discuss this with your DCJ
  grant manager (i.e. supplies and operating)

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DCJ Common Forms

• Common issues with the DCJ Form 4 A
• The form has been submitted without the required
  narrative attached
• Math errors doesnt add or subtract correctly
• The purpose of the form is to move money from one
  line item to another, not to increase the overall
  budget. The revision will not be approved if the
  budget either increases or decreases. Please
  complete this in whole dollars only.
• The request cannot change the scope of the
  project
• The Project Director AND the Financial Officer
  must sign the form

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October 11, 2006 RE JAG Grant
26-DJ-01-20-1 We are requesting a change in our
budget on the above captioned grant. We would
like to decrease the budget in Travel by 2,000
and increase the budget in Supplies Operating
by 2,000. We have reviewed our budget and have
discovered that we will have less travel expenses
than anticipated and we would like to purchase
safety locks for hand guns and provide these to
our participants in our trainings throughout the
remainder of the grant period.
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DCJ Common Forms

• DCJ Form 4 B Change in Signature Authority
• Any changes in the project officials must be
  communicated to your DCJ grant manager
• 2 copies of the 4 B, with original signatures,
  must be submitted to change a project official
• A copy with DCJ approval will be returned to the
  grantee

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DCJ Common Forms

• Common issues with the DCJ Form 4 B
• Form submitted after one of the project officials
  has already left the new project official can
  not authorize themselves
• Need form for each separate grant

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The form must be signed by the new Project
Director and the current Project Director. If
the current Project Director is no longer
available, the Authorized Official must sign.
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DCJ Common Forms

• DCJ Form 4 C Change in Grant Award Period
• Used to request no-cost extension to the grant
  award period
• Request should be made at least 60 days prior to
  the end of the grant award period
• A grant extension should not be approved after
  the end of the grant award period can not be
  retroactive
• Must include a narrative explaining the need for
  the extension
• All reports must be up-to-date and applicable
  Special Conditions should be met for the change
  to be considered

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DCJ Common Forms

• Common issues with the DCJ Form 4 C
• Grantee does not request the change in a timely
  manner
• Grantee doesnt justify the need for the
  extension
• Is the money still good? (federal award end
  date or after state fiscal year ends)
• Multiple extensions does this signify that the
  project is in trouble?

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If you are able to complete your project in less
time, or require more time, than the original
grant duration, you can request to either close
the grant early or extend it as needed. Be sure
to never change the start date of the grant.
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DCJ Common Forms

• DCJ Form 4 D Modification of Other Grant
  Agreements
• To add, modify, or delete goals and/or objectives
  of the project
• Two signed copies, one with original signature of
  the Project Director, must be submitted to
  request approval of the requested changes
• Verbal approval is not sufficient

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DCJ Common Forms

• Common issues with the DCJ Form 4 D
• Does the requested modification change the whole
  scope of the grant?
• May need pre-approval from the federal funding
  agency to modify the sub grant (i.e. Coverdell,
  NCHIP)

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DCJ Common Forms

• DCJ Form 13 Equipment Procurement Certification
  Form
• Used to obtain prior approval to purchase
  equipment
• Equipment Tangible, nonexpendable property with
  an acquisition cost of 5,000 or more and a
  useful life of more than one year
• Grantee must comply with all applicable local,
  state, or federal procurement procedures
• Grantee must document procurement procedure and
  include all documentation (i.e. copy of
  procedure, bids, sole source justification, etc.)
• Form must be completed in its entirety to be
  approved

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DCJ Common Forms

• Common issues with the DCJ Form 13
• Did the grantee follow the appropriate
  procurement procedures?
• Did the grantee document the bids? And did you
  provide adequate documentation to DCJ?
• Was the Form 13 submitted and approved before the
  equipment purchase?
• Cash request should not be processed if form has
  not been received and approved

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DCJ Common Forms

• DCJ Form 5 Equipment Inventory/Retention
• Submitted to record the equipment purchased with
  the grant and matching funds
• One copy signed by the Project Director should be
  submitted with the final narrative report
• Grantee must resubmit this form upon a change in
  disposition of any equipment, even if it occurs
  after the end of the grant period
• OJP Financial Guide provides program specific
  information on equipment disposition

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DCJ Common Forms

• Common issues with the DCJ Form 5
• Grantee fails to submit Form 5 or to comply with
  retention requirements
• Submit a separate Form 5 for each piece of
  equipment

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DCJ Common Forms

• DCJ Form 16 Professional Services/Consultant
  Certification
• Used to obtain DCJ approval for the procurement
  of services by outside vendors who are under
  contract with the grantee agency for the funded
  project
• Grantee must comply with all appropriate state
  and/or federal procurement procedures
• Two signed copies must be submitted to DCJ prior
  to contract execution
• All expenses must be supported by a valid, signed
  contract between the grantee and the contractor,
  and by detailed invoices from the contractor,
  which have been approved for payment by the
  Project Director

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DCJ Common Forms

• Common issues with the DCJ Form 16
• Did the grantee follow the appropriate
  procurement procedures?
• Did the grantee include all appropriate
  documentation? (statement of work, contract,
  procurement policy, MOU, etc.)
• Has the debarment list been consulted?
• www.epls.arnet.gov
• Must be pre-approved

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A Statement of Work or a copy of the contract
with specific details of what services are going
to be provided must be included with the
form.
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DCJ Common Forms

• DCJ Form 30 Certification of Compliance
• Grantee must certify that their agency is in
  compliance with regulations regarding Limited
  English Proficiency, Civil Rights, and EEOP
• THIS FORM SHOULD HAVE ALREADY BEEN SUBMITTED WITH
  THE STATEMENT OF GRANT AWARD (SOGA)

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DCJ Common Forms

• Grantees must use the most current, approved
  version of all reporting forms!

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DCJ Common Forms
Form 16
Form 4-A
QUARTERLY NARRATIVE REPORT
QUARTERLY FINANCIAL REPORT
EEOP Form 30
Form 13
CASH REQUEST
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Program Specific Forms

• Purpose, overview and CHANGES
• How they are used
• Monitor Project Progress
• Due dates
• 30 days after the end of the quarter (10/30,
• 1/30, 4/30, and 7/30)

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Program Specific Forms

• JAG Purpose areas
• 01 Law Enforcement
• 02 Prosecution and Court Programs
• 03 Prevention and Education Programs
• 04 Corrections and Community Corrections Programs
• 05 Drug Treatment Programs
• 06 Planning, Evaluation, and Technology
  Improvement Programs

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Program Specific Forms

• Facesheets- Quarterly
• Forms
• 2-B Purpose Area 01 (JAG -task forces)
• 2-C Purpose Area 04 (BYRNE) 03 (JAG)
• 2-E Purpose Areas 15a, 15b, 19, 20 (BYRNE) 01,
  02, 03 and 06 (JAG)
• 2-G Purpose Areas 15a (BYRNE) 02, 03, 04 and
  05 (JAG)

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Program Specific Forms

• Narrative Reports Components
• Project Activities
• Report activities for each goal/objective as
  listed in the final approved JAG application
  included with the SOGA
• All Quarterly Reports must be in a cumulative
  format (i.e., the fourth quarter will include
  information from all four quarters)

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Program Specific Forms

• Problems
• Describe all problems encountered
• Include steps taken to resolve problems
• Changes
• Describe any changes that have occurred or are
  being considered.
• REMEMBER Some changes/modifications require
  prior approval from DCJ (i.e., grant duration,
  goals and objectives and budget).

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Program Specific Forms

• Other Activities
• Describe any other activities that have
  contributed to the progress/success of the
  project.
• Once an objective has been met, note that it has
  been COMPLETED.
• If there is NO ACTIVITY for the quarter, report
  that as well.

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Program Specific Forms

• Facesheets- Final
• Treat the Final Narrative as a summary of
  project accomplishments (REMEMBER The Final
  Narrative Report is IN ADDITION to the last
  Quarterly Narrative Report)
• Describe the project, outcomes, long-term
  sustainability plan and impact.

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GRANT MONITORING
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Grantee Monitoring

• Desk Monitoring
• Telephone/Email
• Financial and Programmatic Monitoring
• On site Monitoring

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Criteria for Selection of Grantees for Monitoring

• Indicators of Common Problems
• Late quarterly reports
• Cash Requests not submitted or completed
  incorrectly
• Program start-up delayed
• Spending too quickly or too slowly
• Discrepancies between narrative and financial
  reports
• Expenditures in unauthorized budget categories on
  reports
• Approved budget figures are wrong on quarterly
  financial reports

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Criteria for Selection of Grantees for Monitoring

• Indicators of More Difficult Problems
• Pattern of spending in wrong budget category
• On-going minor problems that are not resolved
• Unresponsive to requests for information
• Indicators of Potentially Serious Problems
• Allegations of misuse of funds
• Failure to comply with previous requests
• Allegations of misconduct or violations of grant
  conditions
• Audit findings

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Top 10 Audit Findings

• Untimely submission of reports
• Lack of documentation
• Inadequate monitoring of contractors
• Inadequate time and effort records (time sheets)
• Inaccurate reports
• Commingling of funds
• Excess cash on hand
• Unallowable costs
• Inappropriate changes
• Conflict of interest

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CLOSING OUT
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Closing out a Grant

• Verify that copies of all reports, including
  final reports (final project income reports if
  applicable), are submitted and are in your
  working grant file
• Verify that all back up materials (timesheets,
  invoices, accounting reports, etc.) for 1As are
  in your working grant file

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Project Income

• Cindy Johnson will be presenting a short
  presentation of Project Income and how to report
  it.

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Feedback and Questions

• Who to call after today
• Financial Matters
• Cindy Johnson [phone]
• All Other Grant Questions
• Kenya Lyons [phone]
• Tammy Russ [phone]
• Meg Williams [phone]
• Thank you for your time!

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UNDERSTANDING PROJECT INCOME
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Quarterly Project Income Reports

• Purpose Quarterly reporting to track income
  generated by the activities of the project and
  the expenditures of this income.
• How theyre used Reports are reviewed to track
  and report the amount of project income earned by
  a project and to ensure the required percentage
  of project income is expended.

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1st Quarter Report Project Income Line 1
Amount of project income is always 0 for the 1st
quarter. Line 2 Receipts of Income earned for
the Quarter. a Liquidated Asset Forfeitures
b Service Fees c Client Fees d
Registration Fees e Other, please specify
Enter total of a e. Line 3 Expended
amount this quarter. Line 4 Cash Balance at
end of Quarter, (12)-3.
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2nd Quarter Report Project Income Line 1
Amount of project income at the beginning of the
quarter. Line 4 from previous report. Line 2
Receipts of Income for the Quarter. a
Liquidated Asset Forfeitures b Service Fees
c Client Fees d Registration Fees e
Other, please specify Enter total of a
e. Line 3 Expended amount this quarter. Line
4 Cash Balance at end of Quarter, (12)-3.
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3rd Quarter Report Project Income Prepared the
same. Be sure to use Line 4 from the previous
quarter. Please remember that DCJ Form 1-B
requires signatures of both the Project Director
and the Financial Officer.
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4th Quarter Report Project Income Check the
total amount of project income earned for the
year of the grant after the 4th quarter report is
completed. This figure will determine how much
of the income earned is required to be spent on
the project before the grant can be closed. For
instance, your budget may show that 75 of your
grant is federal funds and 25 is cash match.
The amount of project income that you are
required to spend is 75, or the percent of
federal funds in your budget. Do not mark this
report final if you have not spent this amount.
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Subsequent Reports Project Income If the
required amount of project income was not
expended by the end of the grant period, continue
submitting DCJ Form 1-B on a quarterly basis. If
you have received a continuation of your task
force grant, you will then be required to report
separately on each grant until the required
amount is met and you are able to close out the
previous grant. This will be the only report
required. Only report expenditures, Line 3,
until the required amount has been expended, then
mark your report final. All project income
earned after the 4th quarter will be reported as
income for the continuation grant.
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Review of Project Income Reports

• Two signatures Project Director Financial
  Officer
• Due Dates 30 days after the end of each
  calendar quarter April 30, July 31, October 31
  and January 31.
• Income and expenditures on the DCJ Form 1B are
  separate from the approved budget for the project.

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Review of Project Income Reports (Cont.)

• The amount of Project Income that is reported
  spent must be the same percentage as the federal
  portion of the grant. For example, during the
  grant period if the project earns 10,000 in
  project income and the budget for your grant is
  75 federal funds, then you must expend 75, or
  7,500, of the project income on the project.
• You MUST continue to submit DCJ Form 1-B until
  this amount is met, only reporting the expended
  amount after the 4th quarter.

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Review of Project Income Reports (Cont.)

• If you receive a continuation grant, you are
  required to report Project Income on a separate
  form for each grant until the prior grant can be
  closed by meeting the required expended amount.
• Continue reporting expenditures of project
  income for the prior grant using the prior grant
  number.
• You will receive a Project Income Status
  Report after each reported quarter until Project
  Income is determined to be closed.

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Project Income Status Reports

• How theyre used Reports are completed from
  the submitted quarterly reports for Project
  Income and returned to you for your reference.
  Totals will reflect on a quarterly basis the
  amount of income earned and spent. The report
  will also reflect the percentage amount that you
  are required to spend, showing the dollar amount
  and the balance remaining to meet the required
  amount.
• Purpose To assist you in understanding the
  current status of the project income reported on
  your grant.

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