1. 1 The Basics - Grant Management 101  Basics of Financial Reporting Requirements  Administrative Requirements (record keeping)  On Site Monitoring

2. 2 Financial Reporting  ETA Form 9130  Standard for all grant programs  Quarterly Expenditure Report  Due 45 days after the calendar quarter ends  Electronic reporting system  Must obtain pin/password

3. 3 Where do I find the data for reporting:  Accounting System  Must use accrual accounting  Info must trace to source documentation  Sub grantee reports  Direct grantee must establish reporting requirements;  Comply with Federal requirements  May impose additional requirements  Must monitor sub grantee financial activity  Partners Financial Reporting

4. 4  Why accrual reporting?  Standard business practice  Use of this method results in more reliable financial information  Reliable financial information is key  accountability

5. 5 Financial Reporting  Charges incurred in a given period  Goods and property received  Services performed  Employees, contractors, sub grantees  Other amounts becoming owed  Annuities  Insurance Examples of accrual expenditures

6. 6 Financial Reporting  Require Match 25% of grant award  Must be tracked  Must maintain a system to track  Must be allowable activity  Can not be other federal funds  If Match is not met, award can be reduced  Leveraged Resources  Program Income MatMatch and Leveraged Resources

7. 7  Grant Management Rules  Apply to all grants awarded by DOL 29 CFR Part 95 Institutions of Higher Education, Hospitals, Non-Profit/Commercial Organizations, Organizations under the Jurisdiction of Foreign Governments and International Organizations; or 29 CFR Part 97 State, Local and Indian Tribal Governments  Require Policies and Procedures Administrative Requirements (record keeping) UNIFORMED ADMINISTRATIVE REQUIREMENTS

8. 8 Administrative Requirements  Why have policies and procedures:  Provide a framework for grant operations  Facilitate consistent service delivery  Safeguard federal funds  Fulfill a financial and administrative grant requirement UNIFORM ADMINISTRATIVE REQUIREMENTS

9. 9 Administrative Requirements  Set of government-wide rules  Define conditions for charging costs  OMB Circular A-122 Cost principles for Non-Profit Organizations  OMB Circular A-87 State/Local Governments and Indian Tribes  48 CFR, Part 31 Contract Cost Principles and Procedures dealing with awards to Commercial Organizations  Consistent treatment  Necessary, reasonable, allocable OMB CIRCULARS – Cost Principles

10. 10 Administrative Requirements  Codes of Federal Regulations (CFRs)  www.gpoaccess.gov/cfr/index.html  Office of Management and Budget (OMB) Circulars  www.whitehouse.gov/omb/circulars Grant Administrative Requirements on the WEB

11. 11 On Site Monitoring  TA and Compliance  Once during life of grant – usually midpoint  Progress against SOW  Compliance with Regs and written guidance  Core Guide & Assessment Tool  Written Report – Finding, Areas of Concern and any observed Positive Practices  Follow up and TA

12. 12 Common Findings from On site Monitoring  Eligibility documentation  Selective Service verification  Documentation of services in participant files  Work site change  Worksite safety plans  OSHA Training – students/instructors  Program operation policy and procedures

13. 13 Common Findings continued  EEO posters and language in policies  DOL disclaimer/EEO language materials  EEO Grievance Procedures  Procurement  Exceed budget line item flexibility  accounting method  Not tracking/reporting Match  Costs

14. 14 Positive practices  Authentic Green Construction Projects  Partnerships  Sustainability Planning  Leveraging Resources  Linkages to public workforce system (Career Center)  Student Involvement  Gender Based Activities  Mentoring  Interactive Learning Environment  Staff assigned to MIS function  Senior Management involvement

15. 15 QUESTIONS & ANSWERS