Project Director Financial Officer Training

1. Project DirectorFinancial Officer Training Office of Adult & Juvenile Justice Assistance (OAJJA) Division of Criminal Justice LLEG 2015 www.dcj.state.co.us http://dcj.state.co.us/oajja/

2. Introductions Presenters: Kenya Lyons Cindy Johnson

3. Materials you will need for this webinar 1. Sample of Financial Forms 2. Sample Grant Modification request 3. Sample Prior Approval Forms 4. Compliance Checklists 5. Performance Measurement Tool User Guide

4. Today’s goals • Review general grant requirements • Review DCJ grant forms • Review LLEG specific reporting forms • Review how to submit forms in COGMS • Provide answers to common questions • Review Monitoring Procedures • How to use on-line federal Performance Measurement Tool (PMT)

5. Grant Management Resources • Your DCJ Program Manager • DCJ Administrative Guide and Instructions for Federal Office of Justice Programs and Grants (Revised July 2012) – located in the OAJJA website • OAJJA web site - http://dcj.oajja.state.co.us/ • DCJ web site - http://dcj.state.co.us/ • OJP Financial Guide – 2014 edition http://www.ojp.usdoj.gov/financialguide/index.htm

6. General Requirements • You are required to report quarterly expenditures Reports are reviewed to ensure proper expenditures of federal and cash match dollars • You are required to report progress toward project goals and objectives

7. DCJ Admin Guide

8. DCJ Admin Guide Contains the information that will help you understand and meet the financial, administrative and audit requirements for your grant. Admin Guide is available on-line at: https://sites.google.com/a/state.co.us/dcj-oajj/publications-reports/dcj-admin-guides The Project Director and Financial Officer of each grant should have a copy or have access to the DCJ Admin Guide!

9. YOUR WORKING GRANT FILE

10. SETTING UP A WORKING GRANT FILE • Grant Agreement Contract Includes signed award documents, including definitions, application and exhibits • All Correspondence related to grant • Administrative Guide (access to it) • Copies of or original receipts/invoices to support approved expenditures in the approved budget categories (personnel, supplies, operating, travel, equipment, etc) of the original grant application;  payroll records ; mileage vouchers • Signed (Memorandum of Understanding) MOU’s with outside entities if applicable • Signed copy of contracts/purchase orders with outside vendors/consultants • Time records from any contractor(s) being paid with grant dollars

11. Working Grant File Cont. • A letter if your project was not operational within 60 days of the signature of the State Controller or his delegate. The letter should address what steps were taken to initiate the project, why were there delays and what was the anticipated start date • Internal agency timesheets and time records • Any released reports and/or other publications, notices, visual or audio publications (books, films, manuals, etc) • Any Conference Policy and Certification forms • Any other items/documentation related to the grant award

12. WORKING GRANT FILE CONT. Remember: If you have multiple grants with DCJ, you must have a separate working file for each grant! Also remember: Each grant has a unique grant number! Please make sure to include this number in all your correspondence with DCJ

13. Award documents

14. Award document • Grant Agreement (contract) between the Grantee and DCJ includes table of contents, State Special Provisions, Federal Certified Assurances and Exhibits (i.e, special conditions, goals & objectives, budget, and sample grant modification templates). For example: • Exhibit A lists any Special Conditions of the Award • Exhibit B2 is the approved budget by line item

15. Path of screen shot location: Submissions/ Acknowledge Award Schedule & Documents folder/ Acknowledgement / Generate Award Documents Important Information about your Project and where to find it: The federal CFDA Number(16.738), or Catalog for Domestic Assistance is located on page 2, RECITALS #3-A of the award document. You will need to know this number for any required audit you receive. Your final approved budget is located in EXHIBIT B2 – Budget and Budget Narrative of the award document. For a quick budget summary you can look under H: Total Request Special Conditions are located in EXHIBIT A. These vary project by project This award document needs to be signed by your Authorized Official, DCJ’s Director and a representative of the State Controller’s office before it is considered a legal and binding grant contract. Colorado Justice Assistance Grant 2012 Grant Number - can also be found on the top right corner of your award documents Grant Duration Amount Awarded

16. PROJECT DIRECTOR/FINANCIAL OFFICER RESPONSIBILITIES

17. Project Director Responsibilities • Project Director has the ultimate responsibility for the grant project. • Project Director must be aware at all times about what is happening with the grant project. • Project Director must know what the grant application includes; what the grant pays for and what your agency agreed to do. • Project Director is the “go to” person. It is fine to use administrative staff to help with details, however, the Project Director must have complete oversight of the project. • Completion and submission of all DCJ Reporting Forms: quarterly narrative reports, quarterly financial reports, cash requests, and any grant modifications. • Coordinate with the project’s Financial Officer on a regular basis and keep them in the communication loop with regards to grant activities.

18. PROJECT DIRECTOR RESPONSIBILITIES CONT. • Project Director must thoroughly review invoices, receipts, payroll records, mileage vouchers, time sheets, etc. and all other expenses related to the grant. • All expense back-up documents should be marked with the uniquely assigned grant name and number and then signed off by the Project Director with your ORIGINAL signature and date. • What are the goals of the project? Are grant project goals being met? Are there issues with project goals? • Responsible for monitoring and managing any contracted services. Pay close attention to time sheets and invoices they should have detailed information about the number of hours worked and what was performed. • Stay in regular communication with your DCJ grant manager; it is better to “ask a question”, than to GUESS! • Be responsive to your DCJ grant manager as they are your “best resource”!

19. FINANCIAL OFFICER RESPONSIBILITIES • Financial Officer must thoroughly review invoices, receipts, payroll records, mileage vouchers, time sheets, etc. and all other expenses related to the grant. • Ensure that all internal controls are in place and are operating. • Set up accounting system(s) structure for the grant. Should be a unique set of accounting codes that separates expenditures, revenues and identifies them to this grant. • Coordinate with the Project Director on a regular basis and keep them in the communication loop with regard to financial status of the grant. • Reconcile at least quarterly to general ledger or sub-ledger accounts. • Prepare the financial reports using quarterly data from your accounting system. • Monitor budget for proper expenditures.

20. DCJ FORMS

21. DCJ Forms – award schedule • Post Award Submissions which is where you will access: • All Narrative Reports • All Financial Reports • Payment Requests • Prior Approvals for Equipment and Professional Services • Monitoring • Modification Requests

22. DCJ Forms – award schedule Path of screen shot location: Submissions/ Acknowledge Award Schedule & Documents folder/ Acknowledgement Click on the Setup Award to see ALL (including financial) required forms

23. DCJ Forms – award schedule Required forms that are applicable to your project are listed in the Award Schedule Financial Report Forms: Quarterly Financial Report – 1-A Payment Request – form 3 Narrative Report Forms: JAG Universal Quarterly report JAG Universal Final Prior Approval Forms: Professional Services/Consultant – form 16 Equipment Procurement – form 13 Equipment Retention – form 5

24. DCJ Forms DCJ Form 1-A Quarterly and Final Financial Report • Used to report project expenditures for the quarter. • Expenditures of funds must reconcile to the agency’s General Ledger. If sub-ledgers are used, a process to reconcile the sub-ledger to the General Ledger must be in place. • The 1-A may contain Unpaid Invoices (any unpaid invoice(s) for the quarter or the legal commitment for goods/services not yet paid), however, the FINAL financial report cannot contain Unpaid Invoices.

25. DCJ Forms DCJ Form 1-A Quarterly and Final Financial Report • Quarterly reports must be submitted in COGMS within 15 days after the end of each calendar quarter, even if you do not incur any expenses within the quarter • Projects with start dates other than the first day of a calendar quarter must still report at the end of the calendar quarter

26. DCJ Forms DCJ Form 1-A Quarterly and Final Financial Report • Final report must be submitted in COGMS within 45 days after the end of the grant award period. • The final can be combined with the last quarterly report if: • Awarded funds have been fully expended, • All invoices have been paid, and • The report is submitted no later than 15 days after the end of the grant award period.

27. 1st Quarter Report The “Approved Budget” column is your final budget reflected in your Grant Agreement, Exhibit B2, Budget Section H, Total Request, or your most recent approved Budget Revision. Enter quarterly expenditures in the “Expenditures This Quarter” column. The system will calculate “Total Expenditures to Date”. Just click on the calculate button on the bottom of the form. List any unpaid invoices/obligations in “Unpaid Invoices at the End of the Quarter” column. Personnel and Indirect/Admin costs never have unpaid invoices. Click on “Save & Next” once all expenditures have been entered to proceed to the Report Certification. These figures would be the amounts for the 1st Qtr. DCJ Form 3 Cash Request lines 1-3

28. 2nd and Last Quarter Report/Final Example A Totals in “Expenditures Beginning of the Quarter” column are brought forward from the previous report. Even though this report will also be considered the “Final” report, it is due 15 days after the end of the quarter. Accurately report expenses to match your accounting ledgers, even if you have not spent all of your money. All invoices and expenses should be paid for this report to be final. This is a required report. The financial report in your submission list labeled “Final” is an optional report, and only required if you report unpaid invoices.

29. 2nd and Last Quarter Report/Final Example A (Cont.) Report Certification: After you have certified that the content of your report is accurate, and before you submit your financial report, pick “Yes” below where it says “Final Financial Report”. The Report Certification must be checked. By certifying the grantee understands that backup documentation must be kept on hand and made available to DCJ if requested. Click “Save & Next” to proceed to the Submission Summary to “submit” your report. This field will only be visible on the last quarter. If you have reported unpaid invoices, select “NO” to indicate that this is not your final report.

30. 2nd Quarter Report Example B For the 2nd quarter report, any and all Unpaid Invoices/Obligations MUST be reported and a separate “Final” report is required. This report is due 15 days after the end of the quarter. You then have 30 days to pay the unpaid invoices reported in the “Unpaid Invoices at the End of Quarter” column and submit the Final report. Cannot be submitted as FINAL because there are still unpaid invoices when the report was due.

31. Final Report Example B The only expenditure(s) that will show on this report is the payment of the Unpaid Invoice(s) reported on the last quarter report. This report is due 45 days after the end of the grant, giving you 30 days to pay your unpaid invoice(s) after the last quarter report was submitted Notice that the only expense reported is the Unpaid Invoice from the 4th quarter report..

32. DCJ Forms Payment Request • Most Payment Requests are submitted on a quarterly reimbursement basis with your Financial Expenditure Report (Form 1-A) • Federal cash on hand cannot exceed more than 10 days of anticipated expenditures • Verify that the Payment Request matches reported expenditures on the Form 1-A if on a quarterly reimbursement basis • Your Payment Request will not be approved for payment if your: • Narrative/Financial reports are late or submitted incorrectly • Required documentation has not been received • Any applicable Special Conditions have not been met

33. DCJ Forms Common errors with the Payment Request • Request does not match reported expenditures for the quarter • Requesting funds in advance on an estimated basis (excessive draw down of funds) • Requesting funds when progress has not been made on grant activities

34. Payment Request for All Agencies Line 1: Total amount of expenditures for this time period. Line 2: Cash match – this will always be “0” for JAG programs Line 3: Balance of federal dollars needed Line 4: Federal award amount. Line 5: Federal dollars received to date Line 6: Federal dollars requested but not yet received Line 7: Total amount of this request. This line should be the same at Line 3 above. Line 8: Total of lines 5, 6 and 7 Line 9: Available federal dollars remaining Click on Recalculate to calculate your data. Then click on the Save and Next Button. You will then have to “Certify” and “Submit” your request. On the final payment request for your grant, if your award was fully expended line 9 should be $0, otherwise the balance remaining should reflect the unspent federal funds you will be not be using on your project. These funds will then be deobligated at the close out of your grant. Federal or State award only. Does not include match amount

35. JAG Specific Reporting Forms How they are used • Monitor Project Progress Due dates • 15 days after the end of the calendar quarter (4/15 and 7/15) DO NOT FORGET PMT, THIS IS ALSO DUE 4/15 and 7/15

36. JAG Specific Reporting Forms Narrative Report Components • JAG Universal Form • Demographic table (Section I) must be completed when a project provides direct services (by the applicant agency and/or the vendor) • Project Activities (Section II) - Report activities for each goal/objective – as listed in the final approved JAG application • Once an objective has been met, note that it has been COMPLETED. • Describe any other activities that have contributed to the progress/success of the project. • If there was NO ACTIVITY for the quarter, you must provide an explanation. • Submit within 15 days after the end of the calendar quarter

37. If your project is going to provide direct services, you will need to complete the Demographic Table. If not, choose NO.

38. JAG Universal Form Common error with the JAG Universal Form – Narrative • Not addressing any problems encountered with the project (staff issues, lack of progress, etc.) • Not providing sufficient detail on activities • Not completing the demographic table, if applicable.

39. JAG Universal Final Report • The FINAL Narrative is due within 45 days of the end of the grant period; this report is in addition to the final quarterly narrative report • Must include a summary of the entire grant, with an emphasis on the impact of the project on the Problem identified in the grant application Common errors • Final report does not include impact statement, only summarizes the quarterly information • Repeats last quarter information only • Demographic table is not completed

40. The Demographic table will need to be completed if direct services have been provided.

41. DCJ Forms QUARTERLY JAG UNIVERSAL NARRATIVE FORMS QUARTERLY FINANCIAL REPORT PAYMENT REQUEST

42. Modification requests One Modification Request can be submitted for more than one type of request at the same time. Reasons for requests need to be clear and detailed. If the narrative does not provide adequate detail, the Modification Request will be denied. Once a Modification Request is submitted, Grant Managers will reopen the corresponding application section (ie. Goals and Objectives) so that the Project Director can submit these changes. Please note – Grant extensions still need to be submitted a minimum of 60 days in advance. We would like to decrease the budget in Travel by $2,000 and increase the budget in Supplies & Operating by $2,000. We have reviewed our budget and have discovered that we will have less travel expenses than anticipated and we would like to purchase safety locks for hand guns and provide these to our participants in our trainings throughout the remainder of the grant period

43. DCJ Modification requests Budget Revision - General Approval • Must include a narrative explaining the need for the budget revision. • NOTE: Changes within a Budget Category, e.g., items within the supplies and operating category, usually do not require a modification but the grantee must discuss this with their DCJ Grant Manager. Common errors with Budget Revisions • The form has been submitted without the required reasons for the request • The budget revision requested changes the scope of the project, this will require a Contract Amendment NOTE: VERBAL APPROVAL IS NOT SUFFICIENT

44. DCJ Modification requests Change in Officials- General Approval • Any changes in the project officials must be communicated to your DCJ grant manager • Must include a narrative explaining the need for the change Common errors with Change In Project Official Revisions • The official(s) left before change(s) was requested

45. DCJ Modification request Change in Grant Award Period- Option Letter • Unilateral only (signed by State only) • Used to request no-cost extension to the grant award period • Request should be made at least 60 days prior to the end of the grant award period • A grant extension will not be approved after the end of the grant award period – cannot be retroactive • Must include a narrative explaining the need for the extension • All reports must be up-to-date and applicable Special Conditions must have been met for the change to be considered NOTE: VERBAL APPROVAL IS NOT SUFFICIENT

46. DCJ Modification requests Common errors with Grant Extensions • Grantee does not request the change in a timely manner • Grantee does not justify the need for the extension • The end date being requested is past the federal or state award end date (is the money still “good”) • Multiple extensions – does this signify that the project is in trouble?

47. DCJ Modification requests Modification of Other Grant Agreements – Contract Amendment • Bi-lateral signatures are required • To add, modify, or delete goals and/or objectives of the project • A narrative explaining and justifying the requested change is required Common errors • Does the requested modification change the whole scope of the grant? NOTE: VERBAL APPROVAL IS NOT SUFFICIENT

48. DCJ Modification requests Contract Tools: • General Approval – used to update project officials, budget revisions,**late start dates and close the grant early • Option Letter – this form is used for a change in grant award period • Contract Amendment – changes in goals and objectives • Grant Funding Change Letter – this form is used to increase or decrease funding A modification request must be submitted in COGMS no later than 60 days prior to the grant end date.

49. DCJ Prior Approval Forms DCJ Form 16 Professional Services/Consultant Certification • This form in COGMS is used to obtain DCJ approval for the procurement of services by outside vendors who will be under contract with the grantee agency for the funded project. • Grantee must comply with all appropriate local, state and/or federal procurement procedures. • Required back-up documentation (i.e. scope of work, draft contract) must be submitted by mail, fax, or email to DCJ – these documents cannot be attached in COGMS. • The subgrantee must receive approval from DCJ prior to executing the final contract. • All expenses must be supported by a valid, signed contract between the grantee and the contractor, and by detailed invoices from the contractor, which have been approved for payment by the Project Director. • The debarment/excluded parties list needs to be checked at https://www.sam.gov • The maximum hourly rate cannot exceed $81.25 or $650 per 8 hour day without prior approval. Note: Payment requests will not be approved if form(s) have not been received and approved.

50. DCJ Prior Approval Forms Common errors with the DCJ Form 16 • The grantee did not follow the appropriate procurement procedures • The grantee did not provide justification if it is a sole source contract • All appropriate back-up documentation was not submitted (statement of work, contract, procurement policy, MOU, detailed contract budget, timeframes, etc.) • The contract was not signed by an authorized official of the grantee agency and/or the contract agency who has authority to enter into contracts • The debarment/excluded parties list was not consulted: • Justification was not included if the hourly wage exceeded $81.25 per hour or $650 per 8 hour day Note: Form 16 must be approved prior to contract execution!