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Financial Management Homeland Security Grant Program

Learn about grant agreements, reimbursements, advances, and year-end processes for the Michigan State Police Emergency Management and Homeland Security Division. Get answers to your questions.

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Financial Management Homeland Security Grant Program

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  1. Financial ManagementHomeland Security Grant Program Michigan State Police Emergency Management and Homeland Security Division Ms. Penny Burger, Financial Manager Ms. June Martin, Analyst Ms. Carla Richardson, Analyst

  2. Overview • Grant Agreements • Reimbursements • Advances • Year-End Processes • Questions http://www.michigan.gov/emhsd

  3. Grant Agreements

  4. Grant Agreements • Grant agreements are legally-binding contracts between EMHSD, as the State Administrative Agency of the grant, and the subgrantee/subrecipients of the grant. • Grant agreements contain guidance details such as grant award amount and grant restrictions, roles and responsibilities, and payment and reimbursement procedures. (list not inclusive) http://www.michigan.gov/emhsd

  5. Grant Agreements (cont.) • Grant agreement packets are mailed out by EMHSD • Subgrantee returns one complete grant agreement packet (including attachments) to EMHSD Planning and Program Development • Grant agreements returned to EMHSD must have original signatures since it is a legal document • Must be returned to EMHSD within 30 days http://www.michigan.gov/emhsd

  6. Reimbursements

  7. Homeland Security Grant Program Reimbursements • Forms are available on the EMHSD website: www.michigan.gov/emhsd • Click on “Homeland Security Grants” which appears about half way down the page on the left hand side • Select “Michigan Homeland Security Grant Forms” • Make sure to use the most current forms to expedite processing http://www.michigan.gov/emhsd

  8. http://www.michigan.gov/emhsd

  9. Reimbursement Process • Reimbursement Forms • Reimbursement Coversheet (EMD-054) • Payroll Reimbursement Detail (EMD-055) • Supplies and Other Items Reimbursement Detail (EMD-056) • Travel Reimbursement Detail (EMD-057) • Submit reimbursement requests at least quarterly • Make sure all forms are completed and all required documentation is attached to expedite processing http://www.michigan.gov/emhsd

  10. Reimbursement Forms • Reimbursement Coversheet (EMD-054) must be included with every reimbursement request • Complete all information required in top portion of the form • Designate type of activity or event • Designate solution area • Designate allocation type • Must be signed by authorized financial representative (original signature) http://www.michigan.gov/emhsd

  11. Reimbursement Forms (cont.) • Payroll Reimbursement Detail (EMD-055) • Submit with corresponding Reimbursement Coversheet • Complete form for each employee • Record dates and hours worked (regular and overtime) • Can list by “Pay Period Ending” dates • Cannot list by month or year • If fringe benefits are billed, complete reverse side of form detailing fringe benefit percentage http://www.michigan.gov/emhsd

  12. Reimbursement Forms (cont.) • Supplies and Other Reimbursement Detail (EMD-056) • Submit with corresponding Reimbursement Coversheet • Fill in top portion of form • Type of Activity or Event (i.e. full scale exercise, conference, etc.) • Date of activity or event • Record supplies, invoices, receipts, contractors, course fees, site rentals, etc. • Must submit supporting documentation to show proof of payment such as receipts, invoices, or check copies • Purchase Orders ARE NOT proof of payment and are not acceptable http://www.michigan.gov/emhsd

  13. Reimbursement Forms (cont.) • Travel Reimbursement Detail (EMD-057) • Submit with corresponding Reimbursement Coversheet • Reimbursement for mileage, lodging, and meals cannot exceed allowable sub-grantee rate or state rate – whichever is less • State of Michigan rates can be located at: http://www.michigan.gov/documents/dmb • Other expenses • Parking, tolls, and fees are actual amount http://www.michigan.gov/emhsd

  14. Reimbursement Forms (cont.) • Submission of receipts • Submission of receipts is not necessary, except for lodging • Subgrantees must keep all receipts on file for audit purposes http://www.michigan.gov/emhsd

  15. Solution Areas • Equipment • Exercise • Planning • Training • Management and Administrative (M&A) http://www.michigan.gov/emhsd

  16. Equipment Solution Area • Reimbursement Request includes: • Reimbursement Coversheet (EMD-054) • Proof of Payment • Includes receipts, check copies, or copy of invoice • Purchase orders and/or quotes are not acceptable • Copies of credit card statements or internal financial/accounting records are not acceptable • Approved Allowable Cost Justification (ACJ) forms http://www.michigan.gov/emhsd

  17. Exercise Solution Area • Reimbursement Request includes: • Reimbursement Coversheet (EMD-054) • Each exercise or drill must be listed on a separate Reimbursement Coversheet • Proof of Payment • Includes receipts, check copies, or copy of invoice • Purchase orders and/or quotes are not acceptable • Copies of credit card statements or internal financial/accounting records are not acceptable • Approved Allowable Cost Justification (ACJ) forms • After Action Report must be submitted before reimbursement can be processed http://www.michigan.gov/emhsd

  18. Planning Solution Area • Reimbursement Request includes: • Reimbursement Coversheet (EMD-054) • Proof of Payment • Includes receipts, check copies, or copy of invoice • Purchase orders and/or quotes are not acceptable • Copies of credit card statements or internal financial/accounting records are not acceptable • Approved Allowable Cost Justification (ACJ) forms • Attach activity detail for Planners http://www.michigan.gov/emhsd

  19. Planning Solution Area (cont.) • Complete appropriate detail sheets • Payroll detail sheets must list each employee (non-contractual) attending training (regular, overtime, backfill) and list by date • Supplies detail sheets can be used for contractual employees, with proper proof of payment documentation attached http://www.michigan.gov/emhsd

  20. Training Solution Area • Reimbursement Request includes: • Reimbursement Coversheet (EMD-054) • Proof of Payment • Includes receipts, check copies, or copy of invoice • Purchase orders and/or quotes are not acceptable • Copies of credit card statements or internal financial/accounting records are not acceptable • Approved Allowable Cost Justification (ACJ) forms • Completed appropriate detail sheets • Payroll detail sheets must list each employee (non-contractual) attending training (regular, overtime, backfill) and list by date http://www.michigan.gov/emhsd

  21. M&A Solution Area • Reimbursement Request includes: • Reimbursement Coversheet (EMD-054) • Proof of Payment • Includes receipts, check copies, or copy of invoice • Purchase orders and/or quotes are not acceptable • Copies of credit card statements or internal financial/accounting records are not acceptable • Approved Allowable Cost Justification (ACJ) forms http://www.michigan.gov/emhsd

  22. Allocation Types • SHSP – State Homeland Security Program • LETPA – Law Enforcement Terrorism Prevention Activities • UASI – Urban Areas Security Initiative • CCP – Citizen Corps Program • MMRS – Metropolitan Medical Response System • OPSG – Operation Stonegarden http://www.michigan.gov/emhsd

  23. Grant Reimbursement Timetable • Every attempt is made to expedite reimbursement payments in a timely manner • If all necessary information is submitted properly, subgrantees should receive reimbursement within 30 days from the time reimbursement requests are received by EMHSD • Year end (Sept. 30) processing could take longer than 30 days http://www.michigan.gov/emhsd

  24. Advances

  25. Advances • Subgrantee may request an advance for $25,000 or more • Subgrantee must submit letter, approved purchase orders, and approved ACJ form • Subgrantee must place advanced funds in an interest-bearing account • Subgrantee may keep interest up to $100 per year for administrative expenses for all federal grant funds combined http://www.michigan.gov/emhsd

  26. Advances (cont.) • Subgrantee must notify EMHSD quarterly, in writing, of any interest earned over $100 • Subgrantee must send EMHSD a check payable to the State of Michigan for any interest earned over $100 • Interest received by EMHSD is returned to the federal government • Advances cannot be outstanding for more than 120 days http://www.michigan.gov/emhsd

  27. Advances (cont.) • All invoices and proof of payment must be dated within 120 days of the advanced payment issue date • When advance purchases are completed, subgrantee must submit: • Reimbursement Coversheet (EMD-054) • Supporting invoice copies • Cancelled checks (copy) • Detail forms (if necessary) • ACJ form(s) • A check for unused portion of advance made payable to the State of Michigan http://www.michigan.gov/emhsd

  28. Year-End Processes

  29. Accounts Payable • Transaction that takes place at the end of a fiscal year. State of Michigan’s fiscal year is October 1 through September 30. • Ensures that money spent in one fiscal year for goods and/or services is reimbursed with funds for that same fiscal year. (Required in accordance with Generally Accepted Accounting Principles (GAAP).) http://www.michigan.gov/emhsd

  30. Accounts Payable (cont.) • If goods/services were received on or before September 30, but the invoice was not received, an accounts payable must be established. • If the invoice for the goods/services was received but a reimbursement request cannot be completed and submitted before the requested deadline, an accounts payable must be established. • If goods/services were received and paid for on or before September 30, this is not an accounts payable. Submit reimbursement request by deadline. http://www.michigan.gov/emhsd

  31. Payable or Not? • Previously ordered equipment arrives on September 30, but no invoice has been received yet. • The contractor performed services during the month of September, but won’t send a bill until the middle of October. • Invoices were paid on September 30, but a reimbursement request cannot be completed, approved, and submitted before the year-end deadline. • Supplies were ordered, received, and paid for prior to September 30. http://www.michigan.gov/emhsd

  32. Establishing Accounts Payable • Complete Payables Estimate form sent by EMHSD Financial • Complete separate Payable Estimate forms for each grant • Attach documentation that supports the estimated payable, such as invoice copy, shipping receiver, or billing estimate • Fax or mail completed package to EMHSD Financial Section on or before deadline http://www.michigan.gov/emhsd

  33. If Payables Are Not Established • By not establishing a payable, subgrantees are spending old year money that another jurisdiction has held for their costs. • In order to make payments greater than $10,000 for old fiscal years without a payable, EMHSD is required to obtain special permission from the State Budget Office. This delays processing. • Continued requests of the State Budget Office creates an audit flag indicating EMHSD is not following Generally Accepted Accounting Principles. http://www.michigan.gov/emhsd

  34. Reimbursing a Payable • Reimbursement Requests for a payable must be completed separately. Do not complete one reimbursement packet for both payable and new year expenditures on the same form, even if they are the same grant. • Payable – expenses incurred through September 30 that have been established at EMHSD • Current year – expenses incurred beginning October 1 • Submit reimbursement requests for payables as soon as possible after the fiscal year end closes. http://www.michigan.gov/emhsd

  35. Questions??? http://www.michigan.gov/emhsd

  36. Contact Information Ms. June Martin, Analyst Phone: (517) 333-5040 Email: MartinJ9@Michigan.gov Ms. Carla Richardson, Analyst Phone: (517) 335-6461 Email: RichardsonC6@Michigan.gov Ms. Penny Burger, Financial Manager Phone: (517) 333-5046 Email: BurgerP@Michigan.gov http://www.michigan.gov/emhsd

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