Administrative

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Administrative Fiscal Requirements for
Grantees

• Peter Thompson
• Grants Management Officer
• Lisa Dammar
• Grants Management Specialist
• Darnette Harrison
• Grants Management Specialist

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Topics

• Office of Grants Management Roles and
  Responsibilities
• Grant Award Packages
• Reporting Requirements
• Key Regulations and Administrative References
• Budget Modifications / Continuations / Carryovers
  / Extensions
• Web Sites
• Grants Management Contacts
• Open Discussion Questions

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Office Of Grants Management

• Negotiates and issues all mandatory and
  discretionary grant awards for the Administration
  for Children and Families.
• Complements technical knowledge of the program
  office with expertise in business and other
  non-programmatic areas of grants administration.

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Office Of Grants Management

• Monitors and guarantees the integrity of the
  competitive process.
• Serves as the official receipt point for all
  official communications and contacts with
  grantees which commit or may result in committing
  the grant budget, or changing terms and
  conditions of the grant (that could impact the
  scope or objectives of the grant) rebudgeting or
  for specific types of cost.

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Office Of Grants Management

• Serves as the official receipt point for all
  required reports from the grantees.
• Copies should be sent to the Program Office.
• Reports should be submitted unbounded
• Assures that both program office and grantees
  fulfill all requirements of laws, regulations and
  policies.

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Grant Award Package

• Financial Assistance Award (FAA)
• Transmittal Letter
• Standard Terms and Conditions
• Reporting Requirements
• Financial Status Report Form (SF 269)
• Instructions for Requesting Payment of Federal
  Awards

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Standard Terms and Conditions

• All recipients of ACF discretionary grants and
  cooperative agreements are legally bound by the
  standard terms and conditions.
• Based on Statutes, Regulations and Policies.

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Financial Reporting Requirements

• Financial Status Reports (SF-269's) are due 30
  days after the end of the second and fourth
  quarters of the budget period (every six months).
• Start date 9/30
• Budget Period 9/30-9/29
• 1st Report Due 4/30 (covers 9/30-3/31)
• 2nd Report Due 10/31 (covers 4/1-9/29)
• Start Date 7/1
• Budget Period 7/1-6/30
• 1st Report  Due1/31 (covers 7/1-12/31)
• 2nd Report Due 7/31 (covers 1/1-6/30)
• A final SF-269 is due 90 days after the end of
  the three year project period. This financial
  status report and the Payment Management System
  (PMS) expenditures report for the reporting
  period must reconcile. For the report to be
  considered final, all unliquidated obligations
  must have been paid and -0- entered on line
  10(k) of the final Financial Status Report.
• The Federal Grant Award number should be
  indicated on all reports.

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Submit the original and two copies of the
Financial Status Reports to

• Mailing Address
• Attention Name of Grants Management
  Specialist
• U.S. Department of Health and Human Services
• Administration for Children and Families
• Office of Grants Management
• Division of Discretionary Grants
• 6th Floor West
• 370 L'Enfant Promenade, S.W.
• Washington, D.C. 20447

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Financial Status Report( Standard Form 269)
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Program Progress Reports

• Program Progress Reports are due 30 days after
  the end of the second and fourth quarters of the
  budget period (every six months).
• A final Program Progress Report is due 90 days
  after the end of the project period.

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Program Progress Reports Content

• Status of Project
• Status of Meeting Goals
• Problems Encountered and Plans for Resolving Them
• Personnel Changes
• Financial Management

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OMB Circulars and Federal Regulations

• Title 45 Code of Federal Regulations (CFR) Part
  74
• Office of Management and Budget (OMB) Circulars
• A-110
• A-122
• A-133

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Title 45 Code of Federal Regulations Part 74

• Uniform Administrative Requirements for Awards
  and Subawards to Institutions of Higher
  Education, Hospitals, Other Non-Profit
  Organizations and Commercial Organizations and
  Certain Grants and Agreements with States, Local
  Governments and Indian Tribal Governments.

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Title 45 CFR Part 74 Reference Guide

• Standards for financial management systems -
  74.21
• Revision of budget and program plans - 74.25
• One Time Extension - 74.25d(2)(I)
• Property standards - 74.30
• Insurance coverage - 74.31
• Real property - 74.32
• Equipment - 74.34
• Procurement standards - 74.40
• Contract administration - 74.47
• Financial reporting - 74.52
• Retention and access requirements for records -
  74.53
• Closeout procedures - 74.71

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74.51 - Monitoring and Reporting Program
Performance

• (a) Recipients are responsible for managing each
  project, program and subaward supported by the
  award and must ensure subawards meet the audit
  requirements as outlined in 45CFR74.26.
• (b) The awarding agency will prescribe the
  frequency with which the performance reports
  shall be submitted.
• Reporting Requirements - Semi Annual
• Financial Status Report - (SF-269)
• Program Progress Report - (PPR)

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Office of Management and Budget (OMB) Circulars

• A 110 - Uniform Administrative Requirements for
  Grants and other agreements with Institutions of
  Higher Education, Hospitals and other Non Profit
  Organization
• A 122 - Cost Principles for non profit
  organizations
• A 133 - Audits for States, Local, Governments,
  and non profit organizations

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A-110 Uniform Administrative Requirements

• This Circular sets forth standards for obtaining
  consistency and uniformity among Federal agencies
  in the administration of grants to and agreements
  with institutions of higher education, hospitals,
  and other non-profit organizations.

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A-122- Cost Principles for Non Profit
Organizations

• These principles and guidelines are used by all
  federal agencies in determining the costs of work
  preformed by non profit organizations under
  grants, cooperative agreement and contracts
• allowable costs
• allocable
• reasonable
• necessary

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Audits Information OMB Circular - A-133

• Non-federal entities that expend 500,000 or more
  in a year shall be audited.
• 500,000 is from all Federal sources
• Frequency of audits - Annual basis
• Submission - 9 months after your audit period.
• Single Audit Clearinghouse
• Bureau of the Census
• 1201 E. 10th Street
• Jeffersonville, IN 47132

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Special Assurances

• Grantee assures that the project will not expend
  federal funds for sectarian instruction, worship,
  prayer or proselytization.
• Grantee further assures that any education
  regarding sexual conduct or provision of services
  besides abstinence will be conducted in a
  different setting if applicable.

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Budget Modifications

• Report any modifications of the budget and
  program activities as outlined in the original
  application.
• Written prior approval is necessary for
• Extension of budget and or project period.
• Change in scope of work or objectives of the
  project (even if the budget does not change)
• Change in the Project Director (PD) or Principle
  Investigator (PI) or other key personnel
  specified in the grant application
• Absence for more than 3 months or 25 reduction
  in time devoted to the project by the PD, or PI.
• Foreign Travel
• Transfer of Training Funds
• Same rules apply to sub-grantees!

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Budget Revisions

• Cover Letter Signed by Authorizing Official
• Provide the amount of the request. If you are
  writing to inform ACF of a budget revision that
  does not require prior approval, clearly indicate
  that the funds will be used to complete
  activities which have already been approved. If
  you are writing to request a budget revision that
  includes a change in scope of activities, clearly
  indicate the proposed activities. Requests must
  be initiated prior to the end of the budget
  period for which you are requesting the
  revision.
• 424a Complete the form in its entirety, giving
  special attention to the following
• Section A columns a, b, e, f, g
• Section B columns 1 (federal), 2 (non-federal),
  and 5 (total)
• Budget and Budget Narrative
• The Budget should be in a spreadsheet or table
  format. Both the federal and non-federal budget
  items should be clearly marked. When making your
  budget, reflect the budget categories outlined in
  the 424a (i.e. Personnel, Benefits, Travel,
  Equipment, Supplies, Contractual, Other, Indirect
  Costs) and identify all line items within each
  category. Be specific and comprehensive.
• The Budget Narrative is a justification
  supporting the need to expend funds for items in
  your spreadsheet or table format budget. It
  should provide a clear description of how the
  budget items directly relate to the overall
  completion and success of the project.

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Continuations

• What needs to be submitted
• SF-424 Application for Federal Assistance
• SF-424A Budget Information Non-Construction
  Programs
• SF-424B Assurances Non-Construction Programs
• Lobbying Certification If Applicable
• Program Narrative
• Budget Justification / Narrative
• Outstanding Program and Financial Reports

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Checklist for Continuation Applications

• SF-424 Application for Federal Assistance
• Make sure grant award number is listed in the
  Federal Identifier block. Grant award number
  can be found in the upper right corner of the
  enclosed letter.
• Make sure Applicant Information is current and
  accurate, including DUNS number. Project contact
  should be the person responsible for the
  day-to-day operations and overall success of the
  project.
• Check continuation in Block 8.Indicate in
  Block 16 whether or not your continuation
  application was reviewed in accordance with the
  intergovernmental review process.
• Block 15 must include your federal funding and
  non-federal sources of funding.
• Make sure the entire form is completed, signed,
  and dated.
• SF-424A Budget Information Non-Construction
  Programs
• In Section A, column (e) indicate federal costs
  in each applicable object class category. In
  column (f) indicate non-federal costs in each
  applicable object class category. In column (g)
  indicate the total.
• In Section F, Line 22, state the type of indirect
  cost rate (e.g., provisional, fixed, etc) and
  provide computation (i.e., base X rate total
  indirect expense).
• SF-424B Assurances Non-Construction Programs
• Make sure the form is signed and dated.
• Lobbying Certification
• If applicable, make sure the form is signed.
• If not applicable, indicate not applicable on
  form and return with package.

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Carryovers

• Must be used to complete unmet objectives from
  the previous year.
• No new activities.
• Requests should be submitted with the SF-269 due
  30 days after the end of the previous budget
  period.
• However, no limitations exist on when requests
  can come in.
• Reasonableness.

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Carry Over Requests FY 2005

• Cover Letter
• Provide the amount of the requested carryover.
  Include unexpended federal funds as well as any
  non-federal matching funds that were not
  committed during the budget year.  Only include
  the amount you are requesting, do not include
  your third year budget amount.  Also, clearly
  indicate that the funds will be used to complete
  activities which were approved, but not completed
  by midnight on September 29, 2005, as allocated
  in the final budget of record for the budget
  period September 30, 2004 September 29, 2005.
• 424 Complete the form in its entirety, giving
  special attention to the following
• Include the Federal Identifier, which is your
  grant number.
• The name of the person to be contacted on matters
  involving this application should be the person
  responsible for the day-to-day operation of the
  project.
• Select Revision as the Type of Application (8).
• Complete the Federal, Applicant, and Total
  Funding figures (15).
• Provide the original signature of the Authorized
  Representative (18d).
• 424a Complete the form in its entirety, giving
  special attention to the following
• Including only the carryover request only
• Section A columns a, b, e, f, g
• Section B columns 1 (federal), 2 (non-federal),
  and 5 (total)
• Budget and Budget Narrative
• The Budget should be in a spreadsheet or table
  format. Both the federal and non-federal budget
  items should be clearly marked. When making your
  budget, reflect the budget categories outlined in
  the 424a (i.e. Personnel, Benefits, Travel,
  Equipment, Supplies, Contractual, Other, Indirect
  Costs) and identify all line items within each
  category. Be specific and comprehensive.
• The Budget Narrative is a justification
  supporting the need to allocate funds for items
  in your spreadsheet or table format budget. It
  should provide a clear description of how the
  budget items directly relate to the overall
  success of the project.

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No-cost Extensions

• Normally requested to complete activities of the
  grant.
• Requests must be in prior to the end of the
  Project Period.
• No Cost Extensions are not permitted to merely
  use unobligated balances.
• Are one time extensions of the expiration date up
  to 12 months.
• You must provide a letter of justification
  providing us with the time needed for the No Cost
  Extension signed by the authorized official
  (person who signed 424)
• May not permit any budget changes in a
  recipients award that caused any FEDERAL
  APPROPRIATION to be used for purposes other than
  those consistent with the original award/purpose
  of the authorization and appropriation.
• Can run concurrently with new awards
• Must maintain separate accounting

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Payment Management System (PMS)

• Was developed for the purpose of creating a
  central system that is capable of paying most
  Federal assistance grants, block grants, and
  contracts. The main purpose of this system is to
  serve as the fiscal intermediary between awarding
  agencies and the recipients of grants and some
  types of contracts, with particular emphasis on
• Expediting the flow of cash between the Federal
  government and recipients
• Transmitting recipient disbursement data back to
  the awarding agencies and
• Managing cash flow advances to grant recipients.

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PMS Responsibilities

• Awarding agencies are responsible for
• Registering recipients (DPM personnel perform
  this function for cross-serviced agencies),
• Issuing award notices,
• Inputting authorization data into the Payment
  Management System,
• Monitoring programs and grants,
• Closing out awards, and
• Reconciling their accounting records to the
  Payment Management System Information.
• Recipients are responsible for
• Executing grants,
• Maintaining minimum federal cash on hand by
  requesting funds from the Payment Management
  System only for immediate disbursement,
• Reporting cash disbursements to the Payment
  Management System, and
• Maintaining their own accounting records.
• DPM personnel are responsible for
• Operating the Payment Management System,
• Making payments to recipients,
• Managing cash flow to recipients,
• Performing payee/recipient account management,
• Maintaining user/recipient liaison,
• Reporting disbursement data to awarding agencies,

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Grants Management Contacts

• The Grants Management Specialist identified on
  your FAA should be called on all financial and
  non-programmatic aspects of the Grants.
• 90AE0001 90AE0103 Lisa Dammar 202-205-8821
• 90AE0104 90AE0123 Darnette Harrison
  202-401-7231
• 90AE0124 90AE0143 Lisa Ensley 202-260-5623

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Questions and answersThank You!