Administrative & Fiscal Requirements for Grantees

1. Ben Sharp Grants Management Officer ACF Office of Grants Management Children’s Bureau Kick-off Meeting 2011 Family Connection FGDM Grant Projects November 16, 2011 Administrative & Fiscal Requirements for Grantees

2. Topics • Office of Grants Management (OGM) Roles and Responsibilities; • Grant Award Packages; • Reporting Requirements; • Key Regulations and Administrative References; • Budget Modifications, Non-competing Continuations, Carryovers, No-cost Extensions; • Web Sites; • Payment Management System (PMS); • Grants Management Contacts; • Open Discussion & Questions.

3. 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.

4. 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.

5. Office Of Grants Management… • Serves as the official receipt point for all required reports from the grantees. • Assures that both program office and grantees fulfill all requirements of laws, regulations and policies.

6. Financial Assistance Award (FAA) Transmittal Letter Standard Terms and Conditions Reporting Requirements Federal Financial Reporting Form (SF- 425) Instructions for Requesting Payment of Federal Awards Grant Award Package

7. Standard Terms and Conditions • All recipients of ACF discretionary grants and cooperative agreements are legally bound by the standard terms and conditions. • HHS Grants Policy Statement can be found at: http://www.acf.hhs.gov/grants/grants_resources.html • Based on Statutes, Regulations and Policies.

8. Federal Financial Reporting Form (SF-425) • Used to report budget period expenditures and financial status on semi-annual basis; • Due 30 days after the end of the second and fourth quarters of the budget period (every six months); submitted with Performance Progress Report; • A final (cumulative) SF-425 is due 90 days after the end of the project period.

9. Performance Progress Reports • Performance Progress Reports - ACF-OGM SF-PPR (Cover Sheet and Attachment B)are due 30 days after the end of the second and fourth quarters of the budget period (every six months). A final (cumulative) Performance Progress Report is due 90 days after the end of the project period. • Reports should be concise, submitted unbound. Original hard copy report, signed by the Authorized Official, is submitted to Grants Specialist, OGM, with a copy (paper or electronic) sent to Federal Project Officer in the Program Office.

10. Semi-annual Reports Mail or deliver to: (Name of Grants Management Specialist) HHS Administration for Children and Families Office of Grants Management/DDG Aerospace Building, 6th Floor East 370 L'Enfant Promenade, S.W. Washington, D.C. 20447

11. Performance Progress Reports – Content • Status of Program and Evaluation Activities; • Status of Meeting Goals; • Problems Encountered and Plans for Resolving Them; • Personnel Changes; • Financial Management Issues.

12. Report Due Dates Due Semi-Annually • Performance Progress Report - ACF-OGM SF-PPR (Cover Sheet and Attachment B); and • Federal Financial Reporting Form (SF-425). 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).

13. OMB Circulars and Federal Regulations • Office of Management and Budget (OMB) Circulars http://www.whitehouse.gov/omb/circulars/ • A-110 (2 CFR 215): Uniform Administrative Requirements for Grants and other agreements with Institutions of Higher Education, Hospitals and other Non Profit Organization; • A-122 (2 CFR 230): Cost Principles for Non Profit Organizations; • A-133: Audits for States, Local, Governments, and Non Profit. Organizations • Title 45 Code of Federal Regulations (CFR) Parts 74 and 92 http://www.gpoaccess.gov/cfr/retrieve.html

14. Office of Management and Budget (OMB) Circulars

15. Audits Information OMB Circular - A-133 • Non-federal entities that expend $500,000 or more from all federal sources in a year shall be audited annually • Submission - 9 months after your audit period to: Single Audit Clearinghouse Bureau of the Census 1201 E. 10th Street Jeffersonville, IN 47132

16. Title 45 Code of Federal Regulations (CFR) 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. • http://www.gpoaccess.gov/cfr/retrieve.html

17. 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 • Codes of Conduct 74.42 • Contract administration 74.47 • Financial reporting 74.52 • Retention and access requirementsfor records 74.53 • Closeout procedures 74.71

18. Title 45 CFR Part 87 • Organizations that receive direct financial assistance from the Department of Health and Human Services may not engage in inherently religious activities, or proselytization, as part of the programs or services funded.

19. Non-competing Continuations • Applications required for all subsequent budget periods; • Required documentation: SF-424, SF-424A, SF-424B, Lobbying Certification, Budget, Budget and Program Narrative, Special Assurances; • Refer to handout.

20. Budget Modifications • Report any modifications of the budget and program activities as outlined in the original application; • Includes change in scope and key personnel changes; • Refer to handout.

21. Carryovers • Must be used to complete unmet objectives from the previous year • No new activities! • Requests can be submitted at any time during the next consecutive budget cycle while allowing time to expend the carry over funds; • Requests should NOT be submitted prior to submission of the SF-425 due 30 days after the end of the previous budget period.

22. No-cost Extensions • Requested in order to complete activities of the grant prior to the end of the Project Period; are not approved to merely use up unobligated balances; • No new activities! • May request one-time extension of the NCE expiration date up to 12 months; Can run concurrently with “new” awards; • Must maintain separate accounting. • Requests due 45 days prior to end of Project Period.

23. Closeout • Final cumulative Performance Progress Report; • Final cumulative SF-425; • Property Inventory Disposition; • Due 90 days after end of Project Period.

24. GrantsManagement Contacts • The Grants Management Specialist identified on your FAA should be contacted on all financial and non-programmatic aspects of the grants; • In all contacts, provide the grant number found on your FAA.

25. Web Sites • Forms: http://www.acf.hhs.gov/programs/ofs/forms.htm • Link to the New Form SF-424 V.2 http://www.acf.hhs.gov/programs/ofs/grants/sf424v2.pdf • OMB Circulars: http://www.whitehouse.gov/omb/circulars/index.html • Code of Federal Regulations: http://www.gpoaccess.gov/cfr/index.html

26. 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.

27. Payment Management System (PMS) 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, • Debt collection, • Maintaining security, and • Providing Help Desk support.

28. Payment Management System (PMS) 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.

29. Payment Management System (PMS) 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.

30. Websites • Division of Payment Management http://www.dpm.psc.gov/ • PMS general information http://www.dpm.psc.gov/about_us/about_us.aspx?explorer.event=true • PMS contact information http://www.dpm.psc.gov/contacts/dpm_contact_list/gov_tribal.aspx

31. Questions and answers…Thank You!