Ohio Office of Criminal Justice Services Subgrant Orientation

Grants Administration Section Rickeya Franklin, Director 614-728-5466 RNFranklin@dps.state.oh.us Jacquetta Al-Mubaslat, Grants Planner (VAWA, FVPSA) 614-728-7291 Jal-Mubaslat@dps.state.oh.us Melissa Darby, Grants Planner (JAG, JAG LE, RSAT) 614-728-8740 MBDarby@dps.state.oh.us

Grant Coordinators by Region Sherry Layton, Grants Coordinator (Region 1 & 4) (614) 644-7733 SRLayton@dps.state.oh.us Ginger Parks, Grants Coordinator (Region 2) (614) 466-1831 VParks@dps.state.oh.us Sharman Sayre, Grants Coordinator (Region 3) (614) 728-4789 SSayre@dps.state.oh.us

Grants Administration Updates Executive Order 2010-09S Order prohibits the use of any funds within the control of an executive agency to provide services which will be provided outside of the United States Currently under review by new administration Special Condition sign-off Beginning with FY 2010 awards FFATA reporting requirements Beginning with FY 2011 grants New grant system OCJS CJ Weekly contact Oliver Corbin ODCorbin@dps.state.oh.us

Agenda I. Overview II. Getting started III. Financial management IV. Financial Reporting V. Performance Information & Monitoring VI. Closeout

I. Overview

Pre-Award Conditions In order to receive funding, all applicants must address the pre-award conditions pertaining to their application. Failure to provide this information will result in not receiving an award packet Grant Forms (EEO, Fidelity Bonding, Faith-Based, Special Condition Documents) Revised Budget including personnel changes

II. Getting Started

Subgrant Award Agreement Award Date – Award must be signed and returned within 45 days of the date the award is signed and dated by the OCJS Executive Director Subgrantee and Implementing Agency Signature of authorized official Roles and responsibilities Contracts and consultants Award amount and match requirements

Award Agreement, cont. Award period Closeout deadline Listed on the award document - start and end dates Date to obligate all funds and complete all programmatic activity Cannot spend funds outside of this timeframe Closeout deadline Listed on the award document - 60 days after the end date Date to expend all funds, pay all outstanding bills, and submit final paperwork

Terms of the Award Approved application Includes pre-award conditions Request for proposal (RFP) Special conditions Standard federal subgrant conditions Federal financial guide http://www.ojp.usdoj.gov/financialguide

Signature Authority Subgrantee signs all documents; or Signature authority waiver Person Scope fiscal reports, programmatic reports, or all aspects Duration Signature of subgrantee Submit waiver with signed award agreement

Operational Guidelines Operational within 60 days Staff hired, funds obligated, activities begun If not, letter must be submitted to OCJS Reason for delay, steps taken, expected start date Operational within 90 days Submit second letter OCJS may cancel award at 90 days

Non-compliance - Actions Suspend payments Cancel award Suspend or cancel other OCJS funds Each project is an investment made by OCJS to assist Ohio in meeting federal program goals. OCJS is required to make good investments in our role as the State Administrative Agency.

III. Financial Management

Financial Management All recipients are required to: Establish & maintain a separate and adequate system of accounting and internal controls Accurately account for both federal and matching funds See Standard Federal Subgrant Conditions for specific requirements

Budget Tips Monitor budget situation throughout subgrant First quarter Hire staff, order equipment If an adjustment is needed, it is usually apparent by end of first quarter Submit adjustment requests in a timely manner, preferably the first six months

Budget Adjustments Prior approval required Moving money between categories Consultant rates exceeding $450 a day Changes that affect the scope, regardless of amount involved All personnel changes All equipment purchases Reallocating money within a category Moving money into a category previously $0 always changes the scope

Budget Adj. Request Format Date (30 days before project end date)   Dear Grants Administration Section: We would like to request a budget adjustment for grant number 2010-JG-D01-xxxx. Our printer recently broke and in order to generate forms to continue serving clients, we wish to reallocate the office supply funds in our grant to purchase a new printer at the cost of $x. If a printer is not purchased, we will be unable to serve the clients due to our inability to complete intake. The commissioners will provide other funds to purchase the printer if we cannot use grant funds to do so, however it will reduce our funding available for personnel, and we feel it would be better to reduce supply costs than personnel to best sustain the program. Here is the adjustment breakdown: We thank you for considering this request and we will not make the budget changes until approval is received in writing.   Signed: Subgrantee’s Authorized Official or other person authorized by signature waiver

Other Adjustments Prior approval required Change in project location Change in scope and objectives Extension of project period – not routinely granted Extension of liquidation period (closeout deadline) Notify OCJS of change Project director Change of contact information Address, phone number, and email Person filling a prior approved position

Adjustment Approval Request by project Approval by OCJS In writing - faxed submissions accepted Signed by authorized official Due at least 30 days prior to end date Provide detailed justification Approval by OCJS Review of project compliance Review of justification and submission date Allow two weeks for processing OCJS decision made in writing

Adjustments: Monitoring If prior approval not obtained OCJS will determine if an adjustment changed the scope during monitoring Adjustment could be denied and funds returned to OCJS If not certain whether adjustment will result in change in scope, seek prior approval to be sure

IV. Financial Reporting

Quarterly Subgrant Report (QSR) Submit QSR to Grant Coordinator Fiscal and programmatic information reported ARRA grants Back-up documentation every quarter All other grants Summary sheet every quarter Based on the report, Grant Coordinators Approve payments & make monitoring recommendations

Quarterly Subgrant Report (QSR) Due Dates Reporting Periods: 1st quarter = January 1st – March 31st due April 30th 2nd quarter = April 1st – June 30th due July 31st 3rd quarter = July 1st – September 30th due October 31st 4th quarter = October 1st – December 31st due January 31st Send one signed copy via fax

ARRA Quarterly Subgrant Report (QSR) Due Dates Due 10 days after the revised quarter end dates 1st quarter = January 1st – March 15th due March 25th 2nd quarter = March 16th – June 15th due June 25th 3rd quarter = June 16th – September 15th due September 25th 4th quarter = September 16th – December 15th due December 25th Send one signed copy via fax

Report Overview: Top Section Use the correct subgrant number Separate report for each grant award Period ending date = quarter end date Subgrantee name must exactly match award agreement Check final report flag on last report submitted

Report Overview: Expenditures

QSR Requirements Report actual expenditures as of the quarter’s end date Expenses incurred must equal the actual dollar amounts shown Maintain support documentation For both federal and matching funds Money may not be spent in a category not included in the approved budget

Payment Information If you are currently not in OAKS, the statewide accounting system you will need to submit: W-9 form http://www.irs.gov/pub/irs-pdf/fw9.pdf Vendor form (OBM-5657) http://ohiosharedservices.ohio.gov/Vendors.aspx?Page=2 In order to receive an EFT reimbursement payment you will need to submit: EFT direct deposit form (OBM – 1234) http://ohiosharedservices.ohio.gov/Vendors.aspx?Page=2

Payment Advance Initial payments Submit QSR Justification required Period ending date = date of submission Must fill out the entire report $0 Expenditures usually reported at beginning Maximum 15% of OCJS (Federal) funds Due to federal minimum cash on hand requirements Justification required Letter explaining need for advance payment for a particular cost and how funds will be used immediately upon receipt

SAMPLE – Initial Payment Request 15% of OCJS

Payments on Expenditures Quarterly payments Report actual expenditures on QSR Reimbursement provided Minimum cash on hand maintained Additional payment requests can be submitted during quarter if necessary

SAMPLE – 1st Quarter Report

SAMPLE – 2nd Quarter Report

Project Income Supplement project Reduce project costs Return to OCJS Spend along with grant funds awarded Must be spent on costs federally allowable Reduce project costs Spend in lieu of grant funds awarded Return to OCJS Refund project income to OCJS Project income included in section O of QSR Fiscally separate from federal and match funds, though programmatically linked

How to Avoid Common Errors Report the expenditures for total budget Federal and match Columns I + J = K Report correct prior year to date (YTD) figures Unpaid obligations – only use on 4th quarter report Use correct period ending date Use correct grant number Obtain appropriate signature

Suggestions for QSR Spend match proportionately to federal funds to ensure matching requirement will be met Proofread report prior to submission Call for assistance in completing reports ARRA grants Back-up documentation every quarter All other grants Summary sheet every quarter

Payment Timetable Four to five weeks processing time Grants Administration Section Within one week of receipt date, the payment is approved and the acknowledgement is faxed to the project director; or Fiscal Section/State Accounting Two to four weeks QSRs with backup documentation not matching or needing correction will take longer

Incorrect Reports Revised report will be required OCJS cannot make the changes Liability issue for audit Requires new signature – takes time and delays the payment Will raise red flags for monitoring/audit All revised reports must be hard copies

Policy and Research Section Robert Swisher, Director (614) 644-8230 rswisher@dps.state.oh.us Monica Ellis (Researcher, Prevention) (614) 466-0310 mlellis@dps.state.oh.us Sharon Schnelle (Researcher, Corrections) (614) 466-0346 smschnelle@dps.state.oh.us Lisa Shoaf (Researcher, Statistical Analysis Center Director) (614) 466-5997 lshoaf@dps.state.oh.us Chrystal Pounds-Alexander (Program Director, FVPC) (614) 466-0306 ccalexander@dps.state.oh.us

V. Performance Information & Monitoring

Purpose & Benefits Purpose Benefits Compliance oversight Assist with funding recommendations Identify areas for technical assistance Benefits Promotes interaction between OCJS and the Implementing Agency Performance Reports generate useful data Utility: data needed for reporting can be used to manage programs and in writing future grants

Bureau of Justice Assistance (BJA) PMT Reporting All recipients of OJP administered grant funds must report quarterly performance info Reports are due on the 15th following end of quarter After logging in, verify that your total award amount and purpose areas are correct Error? Contact your grant coordinator

Bureau of Justice Assistance (BJA) PMT Reporting (cont.) Activity areas (Direct Service, Training, Personnel, Equipment/Supplies, etc.) https://www.bjaperformancetools.org Instructions/Guides: http://www.ocjs.ohio.gov/grant_forms.stm#tog under ARRA Reporting. Instructions for PMT entry and ARRA JAG Recipients User Guide

Task Force Reporting Requirements New OCJS performance report Semi-annually in 2011 Gather specific info: Illegal drugs and pharmaceutical drug diversion (type, amount seized/diverted, street value) Indictments Firearms confiscated Trainings/presentations offered In 2010 they were only required to report annually

On-Site Programmatic Monitoring Tell your story Project progress Adhering to approved grant application? Meeting objectives? Following timeline? Collaboration board? Technical assistance Necessary follow-up SME will conduct a visit of your project Monitor all projects over a 3 – 4 yr. period, how projects are selected, how long visits last

Federal ARRA Reporting Requirements Jobs Report—captures data on positions created/retained with funding Vendor Spreadsheet * Refer to handout for reporting timelines Jobs: If equipment only: % complete, simply check box. All others: % complete, Employee name, Job category, Vendor, hrs FT, hours, OT, and brief position description Vendor: due even if you have no vendors on the grant

Federal ARRA Reporting Requirements (cont.) What OCJS does with the reports: Review, convert data, and submit to state hub. Data in hub used by Governor’s Office, OBM and others to view Ohio’s performance State hub submits to BJA BJA compiles grant program data and additional data they are required to collect and submits them to the national database

Fiscal Monitoring

Grants Monitoring and Fiscal Compliance Walter Brown, Director (614) 728-5466 wbrown@dps.state.oh.us Phil Steffanni, Compliance Monitor (Region 1) (614) 466-4470 pmsteffanni@dps.state.oh.us Laura Miller, Compliance Monitor (Region 2) (614) 466-2013 lamiller@dps.state.oh.us Tony Veljanoski, Compliance Monitor (Region 3) (614) 728-4790 tveljanoski@dps.state.oh.us Shaun Campbell, Compliance Monitor (Region 4) (614) 466-5933 sdcampbell@dps.state.oh.us

Fiscal Monitorings Provide technical assistance to local and/or state agencies for financial grant-related issues to ensure optimum productivity, efficiency and quality of agency operations and/or services. Analyze existing operations, systems and procedures for deficiencies and/or determine financial impact and feasibility of programs. Evaluate financial impact of specified operations, system, service or procedure of assigned agency (e.g., claims processing; surveillance and utilization review audits). Identifies problems and prepares questions to pose during monitoring.

Fiscal Monitorings (cont’d) Documents reviewed include: Bank Statements and Reconciliations Receipts, Deposits, or Pay-Ins Match Receipts General Ledger Reports Payroll Registers (Timesheets and Activity Reports) Consultant Contracts Consultant Payments (Invoices and Timesheets) Equipment/Supply receipts Equipment Inventory Report Travel Costs (Mileage Reimbursements, Lodging) Canceled Warrants, Checks, Invoices and Purchase Orders

Preliminary Planning Compliance Monitors communicate with the agency leadership to plan a time for the fiscal monitoring review. Site Confirmation Letter is sent via fax and email (Once date is set up) to the subgrantee confirming the date and time of the fiscal monitoring. The letter specifies the necessary detail that the Monitors will need to see at the time of the fiscal visit. An Onsite Review Tips sheet is attached via email. Focus is to ensure accuracy of the QSR preparation by reviewing the Expenses, General Ledger and Budget with OCJS and comparing those documents for compliance.

Field Work Compliance Monitors review and analyze records, operations, organization, systems and controls, and interviews employees involved in program being monitored as well as fiscal review of backup documentation submitted with quarterly sub grant reports (QSR). Meet with and/or telephone appropriate representatives to be involved in monitoring to participate in outlining or outline scope of monitoring. Attend meetings to review/participate in discussion of findings with appropriate representatives of entity being monitored.

Field Work (Cont’d) Monitors complete the On-Site Monitoring Testing Form’s, which include: Receipts Testing Form, Expenditures Testing Form, Payroll Testing Form, and Equipment Testing Form. Prepare final monitoring report summarizing work performed, findings and recommendations to improve/resolve deficiencies or non-compliance.

Field Work (Cont’d) Payroll Testing is a double check to verify accuracy of the payroll payments made to all employees that are listed on the grant. Verify the personnel, hours worked, pay rates, and ensure that the total payroll is paid accurately. Verify expense ledger (as provided by the subgrantee), the bank statements, pay stubs, and timesheets of all employees stated in the grant. Any discrepancies are noted and if further action is necessary, it is outlined in the Recommendations Letter.

Field Work (Cont’d) Expenditures Testing is used when there are consultants, travel, supplies, other costs, confidential funds and/or indirect costs on the grant. Verify various expense “testing” to ensure accuracy of expenses being reported on the grant, as well as to ensure that allowable costs are being reported within the guidelines of the budget. Any discrepancies are noted and if further action is necessary, it is outlined in the Recommendations Letter.

Field Work (Cont’d) Equipment Testing is used when there is equipment that is included in the grant. Equipment Inventory Report is required to close out the grant. This form ensures accurate tracking of all equipment that was purchased with the grant dollars and also provides an inventory document to verify where all the purchased equipment can be tracked and/or found when an audit of the inventories is necessary. The Equipment Inventory Report is usually prepared when all equipment has been purchased.

Back-Up Documentation

This needs to tie into summary sheet totals. How it Works: QSR This needs to tie into summary sheet totals.

Summary Sheet Example A A A B C This ties into QSR Totals.

Summary Sheet Breakdown Breakdown from Summary Sheet: Personnel Costs: (A) $10,267.69 + $1,115.69 + $42.66 = $11,426.04 (which matches QSR Personnel Costs) Travel Costs: (B) = $74.40 (which matches QSR Travel Costs) Other Costs: (C) = $90.00 (which matches QSR Other Costs)

Follow-Up

Recommendations After field work is complete a Recommendations Letter is compiled and sent to the agency. The letter is usually sent within 5 business days of the Onsite Monitoring. Letter identifies problems and prepares recommendations as a result of the fiscal monitoring: States personnel met with at the Onsite Monitoring. Explains items reviewed during the monitoring. What observations were made during a review of the financial documents and all other related financial information to each grant being monitored. Recommendations section stating what corrective action needs to be taken and if a 30 day follow-up will be required. Letter is designed to improve/resolve deficiencies or non-compliance of the grant fiscal monitoring.

Follow-Up If a follow-up is necessary, the agency is given 30 days from receipt of the letter to provide correction action in regards to the recommendations stated within the monitoring letter. Contact subgrantee and communicate with the agency leadership to plan for the follow-up fiscal monitoring review. Agency comments are analyzed carefully, and are used, when appropriate, to modify any monitoring recommendations. After the initial fiscal monitoring, a follow-up courtesy call/email may be necessary to answer any open items and/or questions regarding the recommendations letter. If corrective action is not implemented within the 30 days, all grant funds will be FROZEN.

Corrective Action Plan

Why Corrective Action Plan? Corrective action plan is outlined in the recommendations letter when a 30 day follow-up is necessary. It is designed to improve/resolve deficiencies or non-compliance issues related to the grant monitoring(s). Assists the agency from having non-compliance action taken against them.

Timeline and Corrective Action The agency is given 30 days from receipt of the recommendations letter to provide a corrective action plan in regards to the recommendations stated within the recommendations letter. The agency must demonstrate at the 30 day follow-up monitoring that corrective action has been taken and that the recommendations outlined in the monitoring letter have been satisfactorily met.

Corrective Action Plan Examples Continue to use proper care when filing paperwork in the grant binder. Continue to provide detailed backup for the amounts reported on the QSR, and referencing where the supporting documentation is located. The OCJS grant activity could be verified in the financial accounting system maintained by the city showing all related financial activity related to OCJS grant funds. An Expense Ledger should be available to detail out all expenses year-to-date. There is no “Separation of Duties”; Mr.Mrs. XXX XXXX solely handles all financial aspects of the grant(s) award by OCJS.

Corrective Action Plan Examples (Cont’d) With your grant coordinator, ensure that the most accurate and updated budget information is on file with OCJS. Ensure that proper notification is submitted to our office explaining any necessary budget changes and adjustments that differ from the original approved grant budget. This change applies to all grants that are awarded from OCJS. It is highly recommended that responsibilities of Approving Expenditures, Signing of the Checks, Posting Transactions to the General Ledger, and Performing Bank Reconciliations be shared among more than one employee in order to segregate the Separation of Duties within the organization.

VI. Closeout

Closeout Deadline 60 days after project end date Failure to report will jeopardize reimbursements and future funding

Closeout Checklist Programmatic Fiscal All performance reports Products/publications/deliverables Fiscal All financial reports Final QSR OCJS will send refund request letter (if applicable) Submit refund to OCJS Equipment inventory (if applicable) Total amount must equal equipment amount reported on QSR Recommend: Submit with second quarter QSR

Closeout Financial Report Fourth quarter report Show unpaid obligations If no unpaid obligations, submit the report as final Final report All bills paid All expenditures are reported Incurred within the subgrant period Paid by end of liquidation period Add column K accordingly

Closeout Notice OCJS will issue official closeout notice Record retention Three years from date of closeout notice Audit

OCJS Contact Information Ohio Office of Criminal Justice Services 1970 West Broad Street P.O. Box 182632 Columbus, Ohio 43218-2632 614-466-7782 (telephone) 614-466-0308 (fax)