1. OnTrack Financial and Grant Compliance

2. Welcome

3. The OnTrack Policies and Procedures is a draft and a living document. It may be changed based on UWGC approval and new information from CNCS. Inconsistency Best Practices

4. Managing Your Budget An effective budget must be: Realistic: Reflects expected program expenses and its capacity to carry out program activities Consistent: Aligned with program’s goals and objectives Flexible: “A project’s financial and operating circumstances can often change and must have a budget that can adapt to changing circumstances” (Financial and Grants Management Institute, 2012)

5. Managing Your Budget All grantees will work in accordance to: The NCSA and other applicable Federal Statutes CNCS and other Federal regulations Notice of Grantee Award and Signature Page Social Innovative Fund Special Provisions General Provisions The approved Application (including all assurances, certifications, attachments, and pre- award negotiations) Sub-Grantee Contracts All OMB Circulars are online at https://www.whitehouse.gov/omb/grants_circulars

6. Managing Your Budget All costs must be:  Reasonable  Allocable  Allowable  Consistent Examples of UNALLOWABLE costs: - Lobbying - Fines and penalties - Expenses not necessary to meet program objectives - Entertainment, alcohol - Costs that would constitute waste, fraud, and abuse - Unreasonable from a “prudent person” perspective - Costs with no logical bases for allocating to your program - Food (except where the sole purpose of the conference is the dissemination of technical information) (Financial and Grants Management Institute, 2012)

7. Managing Your Budget Your budget will have 8 main categories: 1. Personnel Expenses 2. Fringe Benefits 3. Travel 4. Equipment 5. Supplies 6. Contractual and Consultant Services 7. Other Costs 8. Indirect Costs

8. Supporting Documentation Document, Document, Document Is it in your budget? Is it in your original application? Is it…… Reasonable Allocable Allowable

9. Supporting Documentation Personnel Salary Signed timesheets including number of hours allocated to OnTrack **Even those that are 100% OnTrack Payroll register highlighting the name(s) of each employee (s) charged to the grant Payroll tax deposits Fringe All invoices for fringe benefits charged to the grant and paid to the provider

10. Supporting Documentation

11. Travel Meals All receipts/invoices (Unless your organization reimburses Per Diem….. Costs should be treated consistently with other funding sources) Expenses All invoices for travel including mileage logs, gas receipts, and/or used airline or train tickets Training Copy of training registration that states cost Hotel bill Receipts for local travel

12. Supporting Documentation Supplies / Other Costs All receipts and invoices Contractual and Consultant Services RFP process showing competitive selection process Contracts Invoices

13. Indirect Costs  Indirect Costs are not “extra” in your budget  In other words, they must be worked in to your total budget  Indirect Costs are only allowable if you have a Federally Negotiated Indirect Cost Rate

14. Matching SIF Matching Requirements $1 match = $1 Federal (dollar-for-dollar) Cash match only (no in-kind) Subgrant match is $1 for every $1 awarded Subgrants are required to meet a dollar for dollar match expenditure every 12 months beginning at the start of their first award period.

15. Matching Acceptable Match is…. Verifiable from the grantee’s records Are necessary and reasonable for proper and efficient accomplishment of project or program objectives Are allowable under the applicable OMB cost principles Are not paid by the Federal Government under another award Are provided for in the approved budget Match must be Allowable, Reasonable, Allocable, and Consistently Applied (Financial and Grants Management Institute, 2012)

16. Matching Your General Ledger must clearly delineate between Federal Grant Dollars and Grantee Share (Match)

17. Evaluation Costs Implementation Studies will be paid for via the 10% allocation in Sub-Grantee Budgets. This cost should be under the CNCS Share. It will be billed directly to UWGC and we will pay and deduct from your budget.

18. Site Visits We are here to support you! Purpose of Financial Monitoring Ensure compliance with rules, regulations, and requirements Safeguard Federal funds against fraud, waster, and abuse Help identify actual and potential issues Identify technical assistance and training needs Ensure follow-up on issues and corrective actions (Financial and Grants Management Institute, 2012)

19. Site Visits Five Parts to each Site Visit 1. Sub-Grantee Financial Monitoring Review 2. Background Check Compliance Checklist 3. Sub-Grantee Organizational Management Review 4. Monthly Budget Report: Forecasted VS Actual 5. Programmatic Review (Based on application)

20. Policies and Procedures OnTrack Governing Policies and Procedures Federal Grant Compliance OnTrack Monitoring Financial Policies and Procedures

21. Questions