SEMINAR ON FINANCIAL MANAGEMENT

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SEMINAR ON FINANCIAL MANAGEMENT

• OJJDPs
• Tribal Youth Program

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No Question is a Dumb Question
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Office of the Chief Financial OfficerOrganization
Structure
Marcia K. Paull
Administrative Officer
Special Assistant
Chief Financial Officer
Larry Hailes
Frank Ramos
Deputy Comptroller
Admin. Assistant
Admin. Assistant
Deputy Comptroller
Grants Financial Management
Finance and Accounting
Angel (Jerry) Conty
Joanne Suttington
Assistant Deputy Comptroller
Assistant Deputy Comptroller
Quality Control Team
Admin. Assistant
Special Assistant
Admin. Assistant
Grants Financial Management
Finance and Accounting
Financial Reports
Accts Receivable
Accounts Payable
Customer Service
Financial Services Branch I
Financial Services Branch II
Branch
Branch
Branch
Branch
Team B
Team A
Team C
Team D
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Financial Management Systems
FINANCIAL MANAGEMENT SEMINAR
In summary, a Financial Management System must be
able to record and report on the

• Receipt
• Obligation and
• Expenditures of grant funds

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FINANCIAL MANAGEMENT SEMINAR
Conditions of Award

• 1. The recipient agrees to comply with the
  financial and administrative requirements set
  forth in the current edition of OJP's "Financial
  Guide."

The United States Department of Justice Office
of Justice Programs Office if the Comptroller
Financial Guide
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FINANCIAL MANAGEMENT SEMINAR
Conditions of Award

• 2. The recipient agrees to comply with the
  organizational audit requirements of OMB Circular
  A-133, Audits of State, Local Governments and
  Non-Profit Organizations, as further described in
  OJP's Financial Guide, Chapter 19.
• Note There is a different special condition
  for individuals and for-profit commercial
  organizations.

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FINANCIAL MANAGEMENT SEMINAR
Conditions of Award

• 3. The recipient acknowledges that failure to
  submit an acceptable Equal Employment Opportunity
  Plan (if recipient is required to submit one
  pursuant to 28 CFR Section 42.302), that is
  approved by the Office of Civil Rights, is a
  violation of its Certified Assurance and may
  result in funds from the award being frozen,
  until such time as the recipient is in
  compliance.

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FINANCIAL MANAGEMENT SEMINAR
Conditions of Award

• New Changes to Anti-Lobbying Act
• 4. Recipient 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
  the express prior written approval of OJP.

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FINANCIAL MANAGEMENT SEMINAR
Conditions of Award

• 5. The applicant budget is pending approval.
  The recipient may not obligate, expend, or
  drawdown any grant funds until the Office of
  Justice Programs, Office of the Chief Financial
  Officer, has issued a clearance of the
  application budget, and a Grant Adjustment Notice
  has been issued removing this special condition.

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FINANCIAL MANAGEMENT SEMINAR
AVAILABILITY OF FUNDS

• Obligation Period (grantee books)
• EX Award period 10/1/05 - 9/30/07
• Award date 12/1/05 (Federal books)
• Expenditure Period
• EX 10/1/05 - 12/14/07

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FINANCIAL MANAGEMENT SEMINAR
Payment of Grant Funds

• PAPRS
• Need Help?
• OJP - OCFO Customer Service Center
• 1-800-458-0786

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Phone-Activated Paperless
Request System
PAPRS
(by using a phone to connect to
PAPRS)
PAPRS Responds to each request with
-Approved -Denied -Recd for review

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CVS Drugs
Grantee
- OJP at Seventh St.-
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TOP TEN TIPS
PAPRS PROCESS

• 1. Have signed returned
  award document?
• 2. Have current SF-269A on file?

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TOP TEN TIPS
PAPRS PROCESS

• 3. Have met all special conditions?
• 4. Have submitted an ACH Enrollment Form?

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TOP TEN TIPS
PAPRS PROCESS

• 5. Have OJP vendor number?
• 6. Have a PIN number?

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TOP TEN TIPS
PAPRS PROCESS

• 7. Have a Grant ID number?
• 8. Double checked dates for duplicate
  request?

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TOP TEN TIPS
PAPRS PROCESS

• 9. Know the amount you are requesting.
• 10. Pay attention to system responses.

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LODGING RATES AT PER-DIEM

• All OJP funded contracts for events that include
  30 or more participants (both Federal and
  non-Federal) lodging costs for any number of
  attendees requiring lodging must not exceed
  Federal per diem rate for lodging.
• Conferences that include less than 30 people are
  exempt from this requirement.

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LODGING RATES AT PER-DIEM

• The web-site address for obtaining the current
  rates is www.gsa.gov.
• OJP Financial Guide provides further
  clarification of this requirement at
  www.ojp.usdoj.gov/oc/.

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What is the Food Beverage Policy?

• Applicability of FB Policy?
• Applicable to assist award recipients,
  contractors, and Federal employees (OCFO policy
  statement)
• For events that include
• Meetings
• Conferences
• Training

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What is the Food Beverage Policy?

• Appropriate Meetings
• Formal agenda/event
• Mandatory attendance
• Provide topical matters of general interest

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What is the Food Beverage Policy?

• Appropriate Working Lunch
• Several hours of substantive information provided
  before and after lunch
• Formal agenda/working lunch agenda
• Program or speaker providing important
  information
• Mandatory attendance
• No viewing of exhibits (such as at a
  convention)

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What is the Food Beverage Policy?

• Appropriate Working Dinner
• Several hours of substantive information provided
  before and after dinner
• Formal agenda/working agenda
• Program or speaker providing important
  information
• Mandatory attendance
• Event can not end after dinner

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What is the Food Beverage Policy?

• Three Tests Rule
• Incidental to work-related event
• Cost is reasonable
• Not for amusement or social event
• (no receptions)

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What is the Food Beverage Policy?

• Examples of appropriate Break Foods
• coffee/tea
• soda/juices
• cookies
• fruit

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What is the Food Beverage Policy?

• No matter what is allowable
• NOT mandatory
• FIRST project manager should decide whether they
  want to use project for such costs

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What is the Food Beverage Policy?

• Top Ten Tips for Food Beverage
• Provide a speaker at a lunch or dinner
• Support the event with a formal agenda
• The event must be mandatory for all participants
  
• Do not pay for bar charges using registration
  fees (i.e. program income)7
• Do not make alcohol available at the event

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What is the Food Beverage Policy?

• Top Ten Tips for Food Beverage
• 6. Provide appropriate break foods
• 7. Surrounding events must provide several
• hours of substantive information
• 8. Do not end events with a meal and/or
• break
• 9. Costs must be reasonable
• As a participant, reduce per diem
• appropriately

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FINANCIAL MANAGEMENT SEMINAR
GRANT ADJUSTMENTS

• 10 Deviation from Total Award (does not
  apply to grants 100K or less)
• Change in Scope of Project
• Change in Project Period (no cost extension)

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FINANCIAL MANAGEMENT SEMINAR
GRANT ADJUSTMENTS

• Retire Special Conditions
• Change of Project Director
• Prior Approval
• Change in grantee address

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Old GAN Form
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Grant Adjustment Notice (GANs)
Standard grant adjustment types
GMS Grant Adjustment types

• Grantee
• Sole Source Approval
• Program Office Approvals
• Budget Modifications
• Change Grantee Authorized Signing Official
• Change Grantee Contact Name or Alternate Contact
• Change Grantee Name
• Mailing Address Change
• Change Project Period
• Change Project Scope
• Program Office
• Removal of Special Conditions Related to
  Programmatic Requirements
• Removal of Special Conditions Related to
  Programmatic Requirements Withholding Funds
• Budget Modifications
• Change Project Period
• Change Project Scope
• OC
• Removal of Special Conditions Related to
  Financial Clearance

• Standardize
• Combine
• Eliminate

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Grantee Initiated GANs
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Grant Manager Initiated GANs
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Financial Analyst Initiated GANs
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GMS Home Page
CLICK HERE
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Applicant Sign In Page
Enter the User ID and Password
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GMS Home Page
The Grantee will click on the Grant Adjustment
link
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All Active GANs
Click on this link to create a new GAN
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Change Grantee Authorized Signing Official
These are the details that will be changed
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Grant Adjustments Type

• Choose the adjustment to be made by clicking on
  the drop-down arrow
• A list of Adjustment Types will be displayed
• Choose the GAN type by clicking on the
  appropriate type

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Select Award
Place a check mark in the Award requiring a
change
Click Select
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Change Information

• Current information is displayed on the left
  side, while the right side displays the
  placeholders where the new and updated
  information must be entered.

• 2. Grantee must enter justification for change
  of signing official prior to saving or submitting
  GAN request

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Choosing the Document

• User must click on Browse to find the attachment

• The Choose File dialogue windows opens

• Choose the file by highlighting it

• Click Open

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The Attached Supporting Documents

• To attach the file to the GAN, user must click
  on Attach File.

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The Attached Supporting Documents

• Grantee will be given the opportunity to add
  another document
• Up to 5 documents may be added to the GAN

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Final Document Change

• The form is now complete and the supporting
  document/s have all been attached.
• Once this has been checked, click on Submit.

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Final Action Query
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Completed GAN Notification All Active GANs
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Change Grantee Name
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Change Grantee Name
Grantee highlights and clicks on the desired
change action
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Change Grantee Name
A Notification box will appear, advising the
grantee of the implications of the action
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Change Grantee Name
Grantee must click on the Select button to
continue
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Change Grantee Name
A list of all Grants that will be affected by the
change will show on the right side of the GAN
document
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Change Grantee Name
Click the Save button if you wish to return to
the GAN before submitting.
Once the Submit button has been clicked, no
further editing may be done.
Justification for the Grantee Name Change is
required before the grantee may proceed
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Change Grantee Name
An Action Notification dialogue query box will
appear confirming the action.
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Completed GAN Notification All Active GANs
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FINANCIAL MANAGEMENT SEMINAR
SF 269A Financial Status Report
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Web-based SF 269A Reporting
FINANCIAL MANAGEMENT SEMINAR

• Effective October 27, 2007, Quarterly Financial
  Status Reports are submitted through the Grants
  Management System (GMS) at https//grants.ojp.usdo
  j.gov.
• The on-line SF-269A requires the same reporting
  information as the paper version.
• No more faxing. No more mailing.

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On Line SF 269A Reporting
FINANCIAL MANAGEMENT SEMINAR
CLICK HERE
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2006-XX-XX-1234
Smallville Police Department 123 Main
Street Nicetown, USA 12356
123456789
01/01/06
12/31/06
04/01/06
06/30/06
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11,020
3,000
14,020
1,000
520
1,520
10,500
2,000
12,500
4,000
1,000
3,000
15,500
50,000
34,500
0
0
0.00
0
0
0
0
0
0
63
11,020
3,000
14,020
1,000
520
1,520
10,500
2,000
12,500
4,000
1,000
3,000
15,500
50,000
34,500
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11,020
3,000
14,020
1,000
520
1,520
10,500
2,000
12,500
4,000
1,000
3,000
15,500
50,000
34,500
0
0
0.00
0
0
0
0
0
0
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Mr.
John
Doe
Director
999
555
1234
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Reporting Requirements
FINANCIAL MANAGEMENT SEMINAR

• Remember
• SF-269A - Quarterly - delinquent after 15th May,
  and the 14th of Aug, Nov, and Feb.
• Problems with SF269? Contact
• OCFO Customer Service Center
• 1-[phone] or [phone]
• TDD (For Hearing Impaired) [phone]
• Email ask.ocfo_at_usdoj.gov
• Fax [phone]

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Reporting Requirements
FINANCIAL MANAGEMENT SEMINAR

• Check the special conditions on your Award
  Document or the Solicitation, to determine due
  dates for Progress Reports
• If Progress Reports are delinquent, future
  awards, fund drawdowns, and grant adjustment
  notices may not be processed
• Applicants that apply for Federal funding
  utilizing GMS should submit their progress
  reports on-line through this system

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Reporting Requirements
FINANCIAL MANAGEMENT SEMINAR

• The Grant Management System (GMS) has the
  capability for grantees to report their grant
  process through an online Categorical Assistance
  Progress Report or online Performance Report.
• Features include
• Data for form is filled in with information
  already in GMS
• Grantees can attach documents as part of their
  report
• E-mail notifications occur to remind grantees to
  submit report
• OJP grant managers can review and send back
  incomplete reports to grantees

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Reporting Requirements
FINANCIAL MANAGEMENT SEMINAR

• Questions concerning GMS may be addressed to the
  GMS Help Desk at
• 1-[phone]
• Contact program manager for Reporting
  Requirements

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FINANCIAL MANAGEMENT SEMINAR
MONITORING DISCUSSION
MONITORING
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FINANCIAL MANAGEMENT SEMINAR
Monitoring Divisions Mission

• Ensure stewardship over Federal funds awarded by
• On-Site financial reviews
• OCFO-Based financial reviews
• Resolution of audit reports
• Technical assistance to grantees

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TEN TOP MONITORING FINDINGS (FY2006)
FINANCIAL MANAGEMENT SEMINAR

• 1. Grant expenditures questioned
• 2. Accounting procedures needed improvement
• 3. Financial Status Reports were not timely
  submitted
• 4. Amounts reported on FSRs were not supported by
  adequate accounting records
• 5. Payroll procedures needed improvement

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TEN TOP MONITORING FINDINGS (FY2006)
FINANCIAL MANAGEMENT SEMINAR

• 6. Single Audit Report packages were not timely
  submitted
• 7. Inventory procedures needed improvement
• 8. Inadequate subrecipient monitoring
• 9. Procurement procedures needed improvement
• 10. Unauthorized budget modifications (in excess
  of 10 limit)

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FINANCIAL MANAGEMENT SEMINAR
Financial Guide
The United States Department of Justice Office
of Justice Programs Office if the Comptroller
Financial Guide
http//www.ojp.usdoj.gov/oc
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Electronic Access for the OJP Financial Guide via
Internet
FINANCIAL MANAGEMENT SEMINAR
OJP Home Page http//www.ojp.usdoj.gov/oc
Click on the Financial Guide to review guide
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OCFO Financial Questionsvia Internet
FINANCIAL MANAGEMENT SEMINAR
OCFO e-mail Address ask.ocfo_at_usdoj.gov
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OCFO Financial Questionsvia Telephone
FINANCIAL MANAGEMENT SEMINAR
OCFO Customer Service Center Monday through
Friday 830 a.m. - 600 p.m. est. 1-(800)
458-0786 or [phone] TDD (For Hearing
Impaired) [phone] FAX [phone]
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HOW TO ACCESS GRANT
Catalogue of Federal Domestic Assistance (CFDA)

• Over 1,500 Programs
• Represents 400b
• 52 Agencies
• Search by Keyword
• http//www.cfda.gov

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HOW TO ACCESS GRANT

• For more information
• [phone]
• FEDERAL DOMESTIC ASSISTANCE
• CATALOG STAFF
• 307 - 7th Street, S.W.
• Room 101
• WASHINGTON, D.C. 20407

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HOW TO ACCESS GRANT

• To access CFDA on-line
• GSA Home Page Publications
• http//www.cfda.gov

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