Loading...
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.