grants.maryland.gov The Governor’s Grants Office Presents Successful Post Award Grants Management For the American Recovery and Reinvestment Act Lifecycle Grants Management 101 Workshop Series Spring/Summer 2009 Martin O’Malley Anthony Brown Governor Lt. Governor
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Grants.maryland.gov The Governor’s Grants Office Presents Successful Post Award Grants Management For the American Recovery and Reinvestment Act Lifecycle.
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grants.maryland.gov
The Governor’s Grants Office Presents
Successful Post Award Grants Management
For the American Recovery and Reinvestment Act
Lifecycle Grants Management 101 Workshop Series
Spring/Summer 2009
Martin O’Malley Anthony Brown
Governor Lt. Governor
grants.maryland.gov
Maintaining Your Grant Files
grants.maryland.gov
The four stages of an award:
- Application
- Award
- Administration - Review
Suggested Grant File Format
grants.maryland.gov
Set up a file with
several sections
Label each tab
Suggested Grant File Format
grants.maryland.gov
Suggested Grant File Format
Label each tab1. Application2. Correspondence3. Award Documents4. Grant Adjustments5. Financial Status Reports6. Progress Reports
1. Application
2. Correspondence
7. Review & Audit Resolution
grants.maryland.gov
Managing the Award
Legal Flow down– Authorizing Legislation– Federal Agency Requirements
• Code of Federal Regulations (CFR’s)– Uniform Administrative Requirements– Cost Principles– Audit Requirements– State Requirements– Local Requirements
Financial Management Systems• In order for an accounting
system to be considered adequate, it must meet the following criteria:
– Internal controls
– Ability to test internal control
– Chart of accounts
– Compliance with CMIA
– Procedures to minimize Federal cash on hand
grants.maryland.gov
Sub-recipient Monitoring
• The primary grant recipient is responsible for monitoring any and all sub-recipients and ascertaining that all fiscal and programmatic responsibilities are fulfilled including compliance with rules and regulations (e.g. audit requirements)
grants.maryland.gov
Top Ten Monitoring Findings10) Inventory controls need improvement
9) Budget modifications in excess of 10% without prior approval
8) Excess cash on hand
7) Grantee has no written procedures
6) Failure to prepare audit reports
grants.maryland.gov
Top Ten Monitoring Findings
5) Project Period expired, no grant adjustment approving extension
6) Inadequate accounting procedures
7) Financial status reports fail to agree with accounting records
8) Questioned expenditures
9) Untimely submission of SF-269a Financial Status Reports
grants.maryland.gov
Audit Requirements
OMB Circular A-133:Audits of States, Local Governments,
and Non-Profit Organizations
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Single Audit Requirements
• A-133 Government, Education, and Non-Profit• $500K or more expended in the Fiscal Year• Audit report is due 9 months after the end of the
Fiscal Year• Complete on-line Data Collection Form SF-
SAC in conjunction with Auditor via http://harvester.census.gov/fac/collect/formoptions.html
grants.maryland.gov
Top Ten Audit Findings
10) Conflicts of Interest
9) Inaccurate Financial Status Reports
8) Inappropriate Changes
7) Inadequate Time and Effort Records
6) Unallowable Costs
grants.maryland.gov
Top Ten Audit Findings
5) Inadequate Submission of Reports
6) Excess Cash on Hand
7) Lack of Documentation
8) Commingling of Funds
9) Untimely submission of Reports
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Resolution of Audit Findings• The Corrective Action Plan (CAP) should include:
– Description of each finding– Specific steps to be taken to implement the recommendation– Timetable for performance of each correction actionDescription of monitoring to be performed to ensure
implementation of the CAP
• Review and analyze the audit report.
• If there are any findings, the audited recipient should be contacted and a Corrective Action Plan should be requested.
grants.maryland.gov
Resolution of Audit Findings
• The audited recipient should generate a response to the CAP request within 30 calendars of the request.
• The primary recipient should analyze the response and follow-up on action taken.
grants.maryland.gov
Networking and Leveraged Partnerships
• Federal Partners
• State Partners
• Local/Municipal Partners
• Foundations
• Business Community
grants.maryland.gov
Professional Associations
• Association of Baltimore Area Grant Makers• Maryland Association of Nonprofit Organizations• National Grants Management Association