HomeMy WebLinkAboutAUGUSTA RICHMOND COUNTY POLICY AND PROCEDURE FOR GRANT COMPLIANCEGRANTS POLICIES AND PROCEDURES
AUGUSTA RICHMOND COUNTY
POLICY AND PROCEDURE FOR GRANT COMPLIANCE
I. POLICY
It shall be the policy of Augusta Richmond County to have established guidelines to
follow Federal requirements as set forth in OMB Circulars:
A -87 Cost Principles for State, Local, and Indian Tribal Governments
A -102 Uniform Administrative Requirements for Assistance to State and Local
Governments
A -133 Audits of States, Local Governments and Non - Profit Organizations
As related to Federal, State, Local and Pass through grants received by Augusta
Richmond County.
II. PURPOSE
The purpose of this policy is to establish Internal Controls over financial reporting, sub -
recipient monitoring and grant contract compliance. This Policy and Procedure will also
serve as a training tool for staff.
III. SCOPE
This policy encompasses all awards which require signed contracts and pertains to all
departments and divisions of Augusta Richmond County and is applicable to all Federal,
State and County grant awards, as well as to other public agency, non - profit, sub -
recipient and private sector grants and /or financial awards.
IV. PROCEDURE
A. New Grant Proposal/Application
1. Before a Department/agency may apply for the grant/award on behalf of Augusta
Richmond County, they must first obtain approval signature from the County
Administrator and the Finance Director (see Form A -New Grant
Proposal /Application). A copy of the grant application must accompany Form A
and should be sent to the Grant Coordinator to review and route for approvals.
The Administrator and Finance Director will review the information on the _grant
program and requirements from the funding agency and review these for
feasibility to determine if this grant/award will benefit Augusta Richmond
County. The Finance Director will review the funding requirement to determine
if the grant will fit within our budget structure and financial goals.
2. The Program Administrator for the department must coordinate the grant package
with the Finance Department Grant Coordinator in order to obtain pertinent
FINANCIAL AND ACCOUNTING POLICIES AND PROCEDURES MANUAL
GRANTS POLICIES AND PROCEDURES
5. Copies, along with the appropriate back up, of all reimbursement requests must be
sent to the Grant Coordinator for inclusion in the grant files. This should be done
prior to submission of the reimbursement request.
C. Maintaining the Grant File
All grant records will be retained for five years even though most grants specify that
records be maintained for three years following grant closeout.
1. The Program Administrator is responsible for maintaining program reports and
summary financial records for all grants/awards and to forward copies of all
reports to the Grant Coordinator.
2. File copies in the finance office will include the application and approval form,
commission approval letter, award contract, copies of drawdowns and
documentation, correspondence (internal/external, etc.), monitors' reports, copies
of progress and financial reports, and final reports and Grant Closing Report.
3. A tracking system must be established in order to properly track grants /awards
and grant compliance activities. The ACTIVE grants/awards control should
include(see attached Form C):
• Name of the funding source with their Catalog of Federal Domestic
Assistance number (CFDA) or other applicable number if not
federal.
• Name of the program /grant along with the grant/award ID #
• Grant contract period
• Grant/Award amount, including breakdown of sources
• Department and/or Program Administrators name, and phone
number
• Progress report due dates along with columns relating to the actual
financial report expenditures filed with the funding source
• Org Key /Object code where the grant/award is tracked
4. For any closed grants there should be a copy of the final report and closing date
noted on the control sheet. See the above concerning the time period for record
retention.
5. The Grant Coordinator is responsible for maintaining and reporting the Schedule
of Federal Awards to the Auditors annually.
D. Grant Compliance
1. The Program Administrator is responsible for ensuring specific grant compliance
requirements as set forth in the grant contract.
2. The Grant Coordinator and Program Administrator will follow the grant contract
and the primary directives governing grant compliance outlined in OMB Circular
FINANCIAL AND ACCOUNTING POLICIES AND PROCEDURES MANUAL
GRANTS POLICIES AND PROCEDURES
on a quarterly basis. If significant issues are found they will be documented and
forwarded to the Program Administrator, Assistant Finance Director and Finance
Director.
6. Where grant award funds are passed on from the County (the "recipient ") to
another agency (the "sub- recipient "), it is the responsibility of the Program
Administrator, with the advice and assistance of the County's legal department
and the Finance Department, to prepare a contract or other documents specifying
the duties and responsibilities of the sub - recipient. Copies of all sub- recipient
contracts must be furnished to the Grants Coordinator.
The following are required of all sub - recipients:
• The submission of program reports, financial reports, and
reimbursement requests, and
• Other grant - specific requirements (as specified in the above mentioned
Federal Circulars and the official grant contract, along with any ARC
requirements)
• An annual (including financial) monitoring of all HUD programs and
the appropriate reports and records required by HUD.
E. Grant Close Out Procedures
Grant closeout represents a final determination that all administrative (including
financial) and technical requirements of the grant have been completed.
The Program Administrator and Grant Coordinator will keep track of the grant period end
date. The Program Administrator is responsible for completing all purchases and
payments prior to the end of the grant period and to forward all drawdowns to the Grant
Coordinator; expenditures cannot be incurred outside the beginning and ending date of
the period without written approval from the funding source.
Prior to formally submitting the close out to the granting agency, the Program
Administrator must complete the Grant Closing Form (Form 13).
Usually within 90 -120 days of grant completion, final progress and financial reports are
due. All records on the grant must be retained for a minimum of five years after the date
of the letter of closing acceptance from the funding source.
It is the responsibility of the Grant Coordinator to:
1. Perform a reconciliation of total grant expenditures compared to drawdowns
received and in transit. See Grant Close Out Form.
2. Coordinate with the Program Administrator for the preparation of the Final
Financial Status Report at the end of the grant; this report must show no un-
liquidated obligations and must indicate the exact balance of un- obligated funds.
FINANCIAL AND ACCOUNTING POLICIES AND PROCEDURES MANUAL
Augusta Richmond County, Georgia
New Grant Proposal/Application
Form A
Before a Department/agency may apply for the grant /award on behalf of Augusta
Richmond County, they must first obtain approval signature from the Administrator
and the Finance Director. The Administrator will obtain information on the grant
program and requirements from the funding agency and review these for feasibility to
determine if this grant /award will benefit Augusta Richmond County. The Finance
Director will review the funding requirement to determine if the grant will fit within
our budget structure and financial goals.
Date of Grant Request:
Department Requesting Grant:
Grant Description:
Grant Amount: $ (Matching Funding Required ❑ Yes ❑ No
Fiscal Year of Grant:
Department/Elected Official Signature Date
1.) I have reviewed the grant application and enclosed materials and:
o Find the grant /award to be feasible to the needs of Augusta Richmond
County
o Deny the Request:
Finance Director Date
2.) I have reviewed the grant application and enclosed materials and:
o Approve, the Department/Agency to move forward with the application
o Deny the Request:
Administrator Date
This form will also be used to provide the external auditors with information on all
grants for compliance and certification requirements as required by the State and
Federal Government.
Augusta Richmond County
Grant Reconciliation
Grant Title:
Grant Org Key:
Granting Agency:
Time Period:
Contact:
Grant Budget
Grant Funding
Grant Funds
County Match:
Cash
Total Match
Total Grant Funding
Expenses Detail:
Total Expense
Revenue overl(under) Expense
Extended to: NA
Grant Number:
CFDA #:
Reporting Requirements:
Grant Coordinator
Form C
Form C
Before a Department /agency may apply for the grant/award on behalf of Augusta
Richmond County, they must first obtain approval signature from the Administrator
and the Finance Director. The Administrator will obtain information on the grant
program and requirements from the funding agency and review these for feasibility to
determine if this grant /award will benefit Augusta Richmond County. The Finance
Director will review the funding requirement to determine if the grant will fit within
our budget structure and financial goals.
Date of Grant Request:
Department Requesting Grant:
Grant Description:
Augusta Richmond County, Georgia
New Grant Proposal /Application
Form A
Grant Amount: $ (Matching Funding Required ❑ Yes ❑ No
Fiscal Year of Grant:
Department/Elected Official Signature Date
1.) I have reviewed the grant application and enclosed materials and:
o Find the grant /award to be feasible to the needs of Augusta Richmond
County
o Deny the Request:
Finance Director Date
2.) I have reviewed the grant application and enclosed materials and:
o Approve, the Department /Agency to move forward with the application
o Deny the Request:
Administrator Date
This form will also be used to provide the external auditors with information on all
grants for compliance and certification requirements as required by the State and
Federal Government.