1. How to make changes to the grant award

2. Financial Management Seminar Grant Adjustments Notice  10% Deviation from Total Award $$ (does not apply to grants $100K or less)  Change in Scope of Project  Change in Project Period (no cost extension)  Retire Special Conditions 2

3. Financial Management Seminar Grant Adjustments Notice  Charge to indirect cost amount (up or down)  Change of authorized signing official  Change in mailing address  Change in organization name  Prior Approval of grant costs 3

4. Reporting Requirements REPORTSYSTEM Section 1512(c) Cumulative reporting for Recovery Act Awards https://www.federalreporting.gov/ FFR/SF-425 Federal Financial Report (Formerly SF-269) Grants Management System (GMS) Progress Reports Program/Project Activity Reports Grants Management System (GMS) Performance Measures Performance Measurement Tool (PMT) Grants Management System (GMS) Other Reports Conference Cost Reporting OJPConferenceCostReporting@ojp.us doj.gov 4

5. Federal Financial Report (SF-425)  Quarterly Federal Financial Reports are submitted through the Grants Management System (GMS) at https://grants.ojp.usdoj.gov.https://grants.ojp.usdoj.gov  Grant recipients will be required to report grant expenditures utilizing the Federal Financial Report Form (SF-425). 5

6. Federal Financial Report (SF-425)  Financial information reported on the SF-425 is similar to the SF-269.  The SF-425 quarterly report must be submitted no later than 30 days after the end of each calendar quarter. 6

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10. Smallville Police Department 123 Main Street Nicetown, USA 12356 2009-XX-XX-1234 03/31/2010. 10

12. $2000.00$17000.00 $500000.00 $19000.00 $5000.00 $24000.00 $476000.00

13. $3500.00 $2000.00$500.00 $2500.00 $1000.00 $400.00 $0.00

14. 10.0 01/01/200912/31/20099000.00$900.00 14

15. Chief Financial Officer jdoe@smallvile.gov Doe 912345678 10/25/2009 John Mr 15

16. 2009-XX-XX-1234 16

17. 2009-DM-CX-1234 2 2009-AX-BS-0092 City of Stars 123 Main Street Hollywood, CA 02345 USA 555555555 987654321 10/01/2009 09/30/2011 03/31/2010 17

18. $0.00 $0.00 $0.00 $0.00$70000.00 $20000.00 $300000.00 $70000.00 $4000.00 $74000.00 $226000.00 $300000.00 $20000.00 $280000.00 2007/01/0706/30/11$50000$10000$10000 Provisional

19. Smith jSmith@stars.gov 987654322 19

20. SF-425 Helpful Tips Report actual expenditures not disbursements from Federal Government Report from the lowest level in Section 10 Report correct indirect cost type, rate, and base 20

21. Federal Financial Report (SF-425) SF-425 – due Quarterly  Funds will be frozen if report is not submitted within 30 days Reporting PeriodDelinquent After Oct 1 - Dec 31January 30 Jan 1 - Mar 31April 30 Apr 1 - Jun 30July 30 Jul 1 - Sept 30 October 30 21

22. Federal Financial Report (SF-425) Problems with SF-425? Contact: OCFO Customer Service Center 1-(800)-458-0786 or (202) 305-9988 Email: ask.ocfo@usdoj.govask.ocfo@usdoj.gov Fax#: (202) 353-9279 22

23. Reporting Requirements  The Grant Management System (GMS) allows grantees to report on their grant progress through an online Categorical Assistance Progress Report or online Performance Report.  Features include: Data for form is filled in with information already in GMS Grantees can attach documents as part of their report E-mail notifications occur to remind grantees to submit report OJP grant managers can review and send back incomplete reports to grantees 23

24. Reporting Requirements  Check the special conditions on your Award Document or the Solicitation, to determine due dates for Progress Reports.  If Progress Reports are delinquent, drawdowns will not be processed.  If Progress Reports are delinquent, future awards and grant adjustment notices may not be processed. 24

25. Reporting Requirements  Questions concerning GMS may be addressed to the GMS Help Desk at 1-(888) 549-9901  Contact program manager for questions regarding Reporting Requirements 25

26. OMB A-133 Audit Requirements State, Local Governments, & Non-Profit Organizations

27. Audit Requirements  A-133 Gov't, Education and Non-Profit  Thresholds $500K or more expended during the FY - Single Audit required  Audit Report - due nine (9) months after end of FY  Submit online to Federal Audit Clearinghouse (FAC)  $10,000 or more in questioned costs must be included in the Single Audit report 27

29. Single Audit  Commercial Organizations and Individuals Submit one copy to the Office of Justice Programs, Office of the Chief Financial Officer. If audit report is delinquent, funds may be withheld.

30. Single Audit  The Federal Audit Clearinghouse requires all grant recipients to submit form SF SAC and the Single Audit Report package online utilizing the Internet Data Entry System (IDES).. If audit report is delinquent, funds may be withheld.

31. Single Audit  To use the online system: http://harvester.census.gov/fac/collect/ddeindex.html# Questions about submission can be addressed to: Phone #:800-253-0696 Email:govs.fac@census.govgovs.fac@census.gov If audit report is delinquent, funds may be withheld.

32. Single Audit  A statement that the examination was made in accordance with generally accepted government auditing standards.  Report on the study and evaluation of internal accounting controls. 32

33. Resolution of Audit Reports Office of Audit, Assessment, and Management  Establish working file for the audit report.  Review and analyze the audit report.  If there are any findings, a letter must be generated to the audited recipient. This letter should include a request for a Corrective Action Plan (CAP). 33

34. Resolution of Audit Reports The corrective action plan (CAP) should include:  Description of each finding.  Specific steps to be taken to implement the recommendation.  Timetable for performance of each corrective action.  Description of monitoring to be performed to ensure implementation of CAP. 34

35. Resolution of Audit Reports  Recipient must generate response to the CAP letter within the specified time frame, usually within 30 calendar days from the letter.  Analyze response and follow up on action taken.  A special condition will be placed on new awards if report is delinquent. 35

36. Top Ten Audit Findings (FY 2012) 1.Procedures not documented or need improvement – Internal Controls. 2.Procedures not documented or need improvement – Accounting. 3.Procedures not documented or need improvement - Payroll. 4.Special conditions not met by grantee – unauthorized expenditures/drawdowns. 5.Federal Financial Report (FFR) not accurate (calculation and reporting errors). 36

37. Top Ten Audit Findings (FY 2012) 6.Procedures not documented or need improvement – Inventory. 7.Procedures not documented or need improvement – Subrecipient monitoring. 8.Suspension and Debarment – verification not performed or not properly documented. 9.Accounting system inadequate or not effectively utilized to account for grant funds. 10.Federal Financial Report not submitted timely. 37

38. Monitoring Discussion

39. Grants Financial Management Division’s Mission  Ensure stewardship over Federal funds awarded by: On-Site financial reviews OCFO-Based financial reviews Technical assistance to grantees 39

40. Monitoring Discussion How are grants selected for on site-review?  Risk assessment  Dollar amount of award  New grant or grantee  Program Office Request  Grantee’s request for technical assistance  Problems identified through OCFO Based review  Random sample 40

41. Monitoring Discussion What will be reviewed during the on-site visit?  Internal Controls  Accounting System  Accounting procedures including cash management procedures  Federal Financial Reports (SF-425s)  Compliance with Recovery Act Reporting Requirements and Special Conditions (if applicable)  Test and Analyze expenditures  Provide technical assistance 41

42. Monitoring Discussion 42

43. Monitoring Discussion If there are deficiencies in your objectives and/or you have deviated from the budget without prior approval from the program office ….. DEVELOP CORRECTIVE ACTION PLAN OCFO will help you get back on track 43

44. Monitoring Discussion What are the objectives of the OCFO based review?  Conduct an analysis of grant activity to date  Analyze Federal Financial Reports (SF-425s)  Determine compliance with audit report submission requirements  Determine compliance with Section 1512 reporting requirements (if applicable)  Evaluate payments -- determine excess cash  Identify grantees who need on-site financial review 44

45. Primary Grantee’s Responsibility  The primary grant recipient is responsible for monitoring the subrecipient and ascertaining that all fiscal and programmatic responsibilities are fulfilled, including compliance with Federal rules and regulations (e.g., OMB Circular A-133 compliance, EEO compliance). 45

46. Ten Top Monitoring Findings (FY 2012) 1.Unauthorized expenditures. 2.Unsupported costs. 3.Subgrantee monitoring procedures not documented or needed improvement. 4.Federal Financial Reports and ARRA 1512c Reports did not agree. 5.Expenditures not properly tracked by budget categories. 46

47. Ten Top Monitoring Findings (FY 2012) 6.Federal Financial Report (FFR) amounts did not reconcile to grantee’s accounting system. 7.Excess cash-on-hand identified. 8.Budget modifications exceeded the 10% limit and/or potential scope change. 9.Accounting procedures not documented or needed improvement. 10.Progress Reports not submitted timely. 47