Wayne Finley Lorrie Reed

1. Grants Administration in the City of St. Petersburg “It’s a shared responsibility” Wayne Finley Lorrie Reed Contracts & Grants Officer Grants Compliance Officer wayne.finley@stpete.org lorrie.reed@stpete.org 893-7087 893-7110

2. Today’s discussion The Grants Administration Enterprise in St. Petersburg The City Contracts & Grants Webpage Proposal Preparation & Submittal Account Setup & Managing Awards Personnel Effort Certification The Single Audit and Cost Accounting Issues

3. Department Staff Budget & Mgmt Office Project & Award Managers The CSP Grants Enterprise Grants Committee Project Human Resources Purchasing Audit & Compliance Accounts Payable General Counsel Financial Management

4. Preparing & Submitting Proposals “Successful project & award management starts during proposal development”

5. The Contracts & Grants Webpage • City Grant Forms • Grants Administration Manual • Contract & Grant Newsletter Library • Grant Scorecard • Useful Management Links • Grant Writing Tips and Guidance http://www.stpete.org/budget/contractsgrants.asp

6. The Grants Cycle PM, AM, CGO, GCO Close Out & Audit PM, AM, CGO Dept. Dept. Project Idea or Need Present Proposal Opportunity to Grant Committee Funding Search PM, AM, MGMT Dept Staff PM, AM, CGO Grantor Submission Proposal Creation Routing & Approval CGO, Dept Staff, GCO Dept, Legal Grantor Setting up Award Award Negotiation And Contracting EVERYONE! Agency Review Technical & Financial Mgmt (Post Award)

7. Read the Grant Guidelines Spell out the project requirements and deliverables Identify administrative requirements Provide budget details including cost share requirements

8. Planning the Budget Salaries, fringe benefits, & insurance Equipment - detail Travel - detail Materials & Supplies - detail Include shipping costs where applicable Subcontracts Facilities & Administrative (F&A) costs (aka Overhead or Indirect costs)

9. Budgetary Concerns Budget Accordingly Cost Accounting Exceptions Cost Sharing/Matching/In-Kind Justify all costs

10. Direct vs. F&A Costs Direct Costs “…those costs that can be identified specifically with a particular grant project…” Salaries Project Manager, Professional and Technical Personnel Supplies Project related supplies, project specific software Equipment Technical, project specific Telephone Charges Toll Charges F&A Costs “…incurred for common or joint objectives and cannot be identified specifically with a particular sponsored project..” Salaries Administrative Personnel Supplies General purpose supplies (paper, photocopies, printer cartridges) Subscriptions Individual Memberships Equipment General purpose equipment (computer, calculator, furniture, file cabinets, refrigerators, fax machines, printers) Telephone Charges Basic Monthly Service Installation Maintenance

11. Cost Sharing (aka Matching/In-Kind) The portion of allowable costs contributed to a project that are not paid for by the grantor With few exceptions, cost sharing should only be provided as a requirement for participation Cost sharing can be met with cash, in-kind services and/or third party contributions if: Allowable under the grantor agreement Costs have not been reported as cost sharing on another project Documented in your records Necessary and reasonable for conducting the project Provided for in award budget, and Complies with other grantor provisions Unrecovered F&A costs may be included as part of cost sharing or matching with prior approval of the granting agency

12. Proposal Routing & Approval • Unless department managers have delegated authority, the First Deputy Mayor will sign all outgoing proposals as the city’s Authorized Organizational Representative (AOR). • Proposals should be routed for signature at least 3 days prior to submittal to ensure adequate review and approval, in the event of any necessary revisions.

13. QUESTIONS? Preparing & Submitting Proposals

14. Congratulations!You’re Getting an Award!

15. The Award Cycle CGO, PM, AM Prepare GRC Dept. Council Resolution Dept, CGO BUDGET Project/Award baselined Award Received GCO processes award PM, AM, CGO, GCO Close Out & Audit BUDGET CGO processes award FINANCE PM, AM, Dept Perform Work, submit deliverables

16. Types of Awards/Agreements Grants typically have general deliverables and provide more flexibility in the course of the project Contracts have tasks and deliverables usually come with technical and financial management reporting requirements Cost Reimbursable Awards funded based on expenditures remaining funds at end of project period revert back to grantor Fixed Price Awards based on set deliverables or tasks residual funds at project end revert to the fund balance

17. The Grant Release Checklist Oracle No. String Why is it so detailed? Who prepares it? CGO/PM/AM

18. Terms of Award

19. SubrecipientMonitoring

20. How Am I Supposed To Know My Budget Needs? We must be proactive rather than reactive – know what you have before you spend it - Look at the detailed Award Budget Each project is unique and individual “Parking charges” is strictly forbidden Make sure you are charging your cost share account The default for unallowable charges is your department’s operating budget or other non-grant funded source

21. Roles and ResponsibilitiesProject Manager The Project Manager is the primary person responsible for programmatic activities on a CSP project. Chief accountable person for the overall administrative and fiscal conduct of the grant award for meeting the terms and conditions of the award and for representing the project to the granting agency. Oversees project work performance; ensures deliverables submitted in timely manner. Understands the budget – what is allowable, when can funds be spent, how much is available. Monitors grant activity for compliance with award requirements and city policies. Notifies DEPT/CGO/GCO of any award issues needing attention. Requests time extension 90, 60, 45 days out.

22. Roles and ResponsibilitiesAward Manager The Award Manager is the individual who is responsible for fiscally managing the award and is the primary person who maintains the award record in the city's financial system. Monitors grant activity for compliance w/award requirements, federal spending guidelines, and city policies and notifies the CGO and GCO if changes are needed. Monitors the project budget and ensure the appropriate charging of expenditures to the project. Assists with the resolution of over-expenditures. Evaluates and enacts expenditure transfer requests as needed. Ensures that the CGO and GCO receive a copy of the letter of transmittal of any reports or correspondence with the granting agency.

23. Roles and ResponsibilitiesAdministrative Staff Administrative staff members are those persons who are typically responsible for certain delegated duties to provide assistance to Project and Award Managers. Administrative staff members are a critical element in the successful management of grant awards. Assist in monitoring grant activity for compliance w/award requirements, federal spending guidelines, and city policies. Assists in monitoring the project budget and ensuring the appropriate charging of expenditures to the project. Brings problems to the attention of the Award or Project Manager.

24. Roles and ResponsibilitiesContracts and Grants Officer The contracts and grants officer is the primary person responsible for providing city-wide coordination and monitoring of contracts and grants. Assist staff with proposal preparation as it concerns adhering to grant guidelines, policies, and deadlines. Provide assistance in preparing an itemized budget and justification. Provide guidance in the pursuit of grant award changes as needed, and assisting in securing prior approval from the grantor for modifications to the award budget and requests for no-cost time extensions. Receives a copy of the grant award and maintains grant file. Assists in communicating/resolving issues with the grantor.

25. Roles and ResponsibilitiesGrants Compliance Officer The grants compliance officer is the primary person in charge of and accountable for CSP fiscal activities on externally awarded grants. This individual is responsible for supervising and participating in highly technical and complex accounting and financial management operations for externally funded awards and monitoring compliance with grantor requirements. Ensure proper financial management of projects and grant awards in compliance with grant program regulations. Participates with CSP personnel engaged in specialized fiscal and grant regulation compliance operations. Coordinates/assists preparation of required financial reporting. Performs pre-audit functions for encumbrances and expenditures related to various grant programs. Receives a copy of the grant award and maintains grant files.

26. QUESTIONS?New AwardsAccount SetupAward Management

27. Award Closeout & Ongoing Concerns

28. So Your Project is Over…Really? Requests for Award No-Cost Time Extension? All deliverables have been submitted and approved by grantor All outstanding charges have been paid Reporting complete: Financial, Final technical/progress reports Personnel have been moved off the PATEO

29. Ongoing Concerns Cost Accounting Issues Budget reallocation Charge parking CAS exceptions charged to award Supplemental requests & awards Annual reporting: Progress reports, disclosure statements Deliverables Personnel Effort Reporting/cost share documentation

30. Personnel Effort Certification WHAT must be certified? effort performed on federal awards labor cost sharing WHO must certify? Employee must certify own effort OR Supervisor OR Dept Director

31. Personnel Effort Reporting HOW is effort certified? Estimated labor must be reconciled against actual payroll via timesheets WHEN must labor be certified? Should be certified/reconciled at least quarterly WHAT if effort not certified? Salary charges on federal awards may be disallowed and have to be transferred off of federal award and onto a department operating account; will result in an A-133 Single audit finding.

32. Effort Reporting Issues Timesheet must identify the project and award when work is grant related coordinate with other CSP units. Timesheets must be signed by employee and supervisor. Payroll punch detail sheet must be initialed by supervisor. Improperly accounted cost-sharing. Grossly untimely certification of federal effort.

33. QUESTIONS?Award CloseoutOngoing ConcernsEffort Certification

34. A-133 Single Audit IssuesFrom the Files of CSP…

35. Cost Accounting Issues Administrative and clerical costs are directly charged to grants without adequate justification or grantor approval. Postage, memberships, and general purpose equipment are charged to a project using federal award funds adequate relationship to project. Is this a problem? Why?

36. Answer: Administrative and clerical costs, postage, memberships, general purpose equipment, etc. are costs normally considered F&A costs. These costs can only be charged against federal and fed pass-through grants if specifically requested in the budget, justified, and approved by the grantor. Otherwise, they should not be charged to federal awards, and such costs would be disallowed by an auditor. The federal government would expect these costs to be returned.

37. Charging Effort An employee from one department charges time to a grant funded project managed by another department without identifying the project or work performed. Is this an appropriate accounting of effort?

38. Answer: Grant expenditures must be supported by adequate documentation. Effort must be based on the work performed, and overstated effort requires payroll adjustments. Payroll records should be assessed to assure consistency in effort reported. Effort by one CSP unit on another dept’s project should be coordinated to ensure accurate accounting.

39. Effort Certification 30% of an employee’s salary was charged to a federally funded project. The employee fails to sign his weekly timesheet and punch detail is not confirmed by his supervisor. Is this a problem? Consequences?

40. Answer: Federal effort MUST be certified by the employee OR someone with first hand knowledge of the employee’s effort OR the effort certification is considered invalid, and the salaries and wages would be disallowed. The federal government would expect the entire amount of salaries and wages to be returned.

41. Subcontracting A subcontractor is hired to fulfill work on a grant funded project. It is discovered after the contract has been awarded that the subcontractor had been placed on the state convicted vendor list 2 years ago. Would an audit find this allowable?

42. Answer: Pursuant to Florida Statutes, a public entity may not accept any bid, proposal, or award any contract to any business on the convicted vendor list for a period of 36 months following the date that person or affiliate was placed on the list. Costs incurred by such a vendor would be considered disallowable. All subcontractors and vendors should be checked on both the federal and state disbarred or suspended/convicted vendor lists PRIOR to selection.

43. Charging Common Costs An employee uses city-owned equipment to conduct grant related activities for multiple projects. The equipment costs are charged to one grant. Is this allowable? How might these charges be handled differently?

44. Answer: Charges to any grantor project must specifically support the work performed under that unique award. Putting all charges on one account when the expenditures benefit multiple projects is disallowable. Such charges should be prorated across all benefiting accounts.

45. Where Do I Go For Help? Proposal Initiation & Preparation, Award Setup, General Compliance Wayne Finley, Contracts & Grants Officer 873-7087, wayne.finley@stpete.org Post Award Financial Management, Audit Issues, General Compliance Lorrie Reed, Grants Compliance Officer 873-7110, lorrie.reed@stpete.org

46. WRAP UP Is this all clear? Will we always do the right thing? Will we make mistakes? But we’re here to help!

47. Grants Administration in the City of St. Petersburg “It’s a shared responsibility” Wayne Finley Lorrie Reed Contracts & Grants Officer Grants Compliance Officer wayne.finley@stpete.org lorrie.reed@stpete.org 893-7087 893-7110