West Virginia Homeland Security Grant Program

1. West Virginia Homeland SecurityGrant Program Homeland Security Sub-grant Administration Training

2. Agenda • Reporting • Accounting and Program Records • Fiscal & Administrative Requirements • Procurement • Monitoring • Key Points to Remember

3. Contact Information • Michael Cutlip, Grant Administrator (michael.w.cutlip@wv.gov) • Edward Holsclaw, Sr. Grant Specialist (edward.a.holsclaw@wv.gov) • Shawna Carson, Monitor/Accountant (shawna.m.carson@wv.gov) • David Hoge, SAA Director (david.k.hoge@wv.gov) WV Department of Military Affairs & Public Safety WV Homeland Security SAA Capitol Complex, Building 1 Room W-400 1900 Kanawha Blvd., East Charleston, WV 25305 Phone (304)558-2930 FAX (304)558-6221

5. The Process in a “Nutshell” Sub-Grantee Progress Report Financial Report Request for Reimbursement Proof of Expenses (copies of invoices) Proof of Payment (copies of checks) Equipment Listing Form SAA Sub-Grantee reimbursement

6. Reporting Sub-grantees are required to constantly monitor performance under grant-supported activities to assure that time schedules are being adhered to, and performance goals and objectives are being met.

7. Monthly Reports • Sub-grantees are required to prepare and submit reports on a “monthly” basis. • Reports from sub-grantees are due to the SAA no later that 20 days following the close of the reporting month.(Example – February 2015 reports are due by March 20, 2015.)

8. Monthly Reporting • Monthly reports must be submitted in order to process a financial request for reimbursement. • Reminder – keep copies of all monthly reports submitted to the SAA.

9. The “Mechanics” of the paperwork • The sub-grantee will submit the following monthly reports: Every Month until Subgrant Closes • Financial Report • Progress Report Only Months When Funding is Requested • Request for Reimbursement Form • Equipment Listing Form • Proof of Expenses (invoices, receipts, etc.) • Proof of Payment (copies of checks, etc.)

10. Types of Reports/Forms • Progress Report • Financial Report • Request for Reimbursement Form • Equipment Listing Form

11. Progress Report • This report is used to report progress, achievements and results since the submission of the last report. • Comments should directly relate to the accomplishments of the objectives, goals, and the impact of the project.

12. Progress Report (continued)

13. Financial Report This report is used to report expenditures of funds. Copies of invoices and proof of payments must be attached to verify expenditures.

14. Financial Report - Example

15. Request for Reimbursement • Must be prepared and submitted with and supported by the financial and progress reports. • Invoice dates (not purchase order dates) must be within grant period. • Signature of sub-grantees’ Authorized Official or Financial Officer does not have to be an original. (No stamped signatures)

16. W E S T V I R G I N I A W E S T V I R G I N I A D e p a r t m e n t o f M i l i t a r y A f f a i r s & P u b l i c S a f e t y D e p a r t m e n t o f M i l i t a r y A f f a i r s & P u b l i c S a f e t y H o m e l a n d S e c u r i t y S t a t e A d m i n i s t r a t i v e A g e n c y H o m e l a n d S e c u r i t y S t a t e A d m i n i s t r a t i v e A g e n c y R F R R F R E Q U E S T O R E I M B U R S E M E N T E Q U E S T O R E I M B U R S E M E N T ( S A A ) ( S A A ) Homeland Security Program DMAPS/SAA APPROVAL Sub - g rantee: I have reviewed the attached documentation and believe this expend iture falls within grant guidelines and that sufficient funds exist to process and Address: pay. Homeland Security Grant Manager______________________________ I have reviewed the attached documentation and to the best of my knowledge and belief this expenditur e falls within West Virginia’s HS Subgrant Number: Strategy, Goals and Objectives and/or grant guidelines. Director, Homeland Security SAA SAA Point of Contact _______________________________ Funds are hereby re quested to cover expenditures Based on the approval by the Homeland Security Grant Manag er and FROM: TO: Homeland Security Point of Contract, I authorize this request fo r reimbursement to be processed and paid. Planning: $_____________________ State Homeland Security Advisor________________________________ Equipment: $_____500______________ I certify that this report presents actual receipts and expenditures of fun ds Training: $___ _500_________ in accordance with the approved budget for this subgrant. Exercises: $_____________________ Grant Accountant/Auditor_______________________________________ Organization: $_____________________ This RFR Corresponds with Financial Report #______ TOTAL $___1,000__________ Requested Amount: State Agencies: Please indicate the account that you DMAPS/SAA: would like the funding transferred to via IET. OASIS - GRTAWD Document ID:_____________________ _______________________ _____________________ OASIS - IN Document ID: ___________________________ CERTIFICATION: I certify that this report presents actual receipts and expenditures of funds for the per iod covered and for the total grant budget to date, made in complete accordance with the approved budget for this sub - grant. BY: TYPED NAME & TITLE SIGNATURE DATE Authorized Official or Grant Financial Officer ONLY Request for Reimbursement Example

17. Equipment Listing All Authorized Equipment List (AEL) equipment purchased must be accurately listed on this form. The sub-grantee and recipients complete this form as needed.

18. Accounting and Program Records The sub-grantee must maintain an organized sub-grant file with the following: • A copy of the official award documents. • Copies of all financial reports (including back-up) submitted to the SAA. • Copies of all progress reports submitted to the SAA. • Copies of all equipment listing forms submitted to the SAA. • Copies of sub-grant adjustment notices (GANs) issued by the SAA.

19. Accounting and Program Records • Copies of monitoring reports completed by the SAA and issued to the sub-grantee. • Copies of complete audits, which are relative to the sub-grant project. • Copies of all correspondence deemed relative to the sub-grant. • Copies of any additional documents, which the sub-grantee deems relative.

20. General Fiscal and Administrative Requirements If a project is not operational within 90 days of the original starting dateof the grant period, the sub-grantee must submit a statement to the SAA explaining the implementation delay. Upon receipt of the 90-day letter, the SAA may cancel the project and redistribute to other project areas or under extenuating circumstances, extend the project period.

21. General Fiscal and Administrative Requirements Budget Deviations • Sub-grant may not deviate from the approved budget. • If a budget adjustment is needed, the subgrantee must submit an “advanced” written request with a justification and a detailed new proposed budget. • A Grant Adjustment Notice (GAN) will be issued if approved by the SAA. • A GAN must be issued by the SAA before any expenditures occur relative to the budget adjustment request.

22. General Fiscal and Administrative Requirements Written Approval of Changes • Must obtain prior approval from the SAA for: • Changes in activities, design or plans • Changes in the authorized official, project director and financial officer • Changes in project budget • Changes in the length of the project period

23. General Fiscal and Administrative Requirements Obligation of Funds • Project funds may not be obligated prior to the effective date or subsequent to the closing or termination date. (Invoices must be dated within grant period.) Travel Regulation and Rates • Travel expenses may only be incurred by the program personnel for the purpose of meeting the objectives of the sub-grant. • Expenses may not exceed ceilings established by either the WV State Travel Regulations or the local unit of government, whichever are stricter.

24. General Fiscal and Administrative Requirements Record Retention • Records must be maintained for three years after the sub-grant completion date. Special Conditions and Assurances • Sub-grantees must be aware of and adhere to all special conditions and assurances that are included in the sub-grant application.

25. Procurement • General • The sub-grantee shall follow the same State and local procurement policies and procedures it uses for procurement from its non-Federal funds, provided that those policies and procedures conform to applicable Federal and State laws and standards. • Adequate Competition • All procurement transactions should provide maximum open and free competition. • Be alert to organizational conflicts of interest or noncompetitive practices. • Sole Source Procurement • The sub-grantee must contact the SAA prior to awarding a sole source contract to determine documentation necessary for proper justification.

26. Equipment Management Standards Acquisition • Sub-granteesare required to be prudent as well as follow all local and State guidelines. Loss, Damage or Theft • Sub-granteesshall be responsible for replacing or repairing equipment, which is willfully or through negligence, lost, stolen, damaged or destroyed. This shall be investigated, fully documented and reported to the SAA.

27. Equipment Management Standards Record Keeping • Sub-grantees are required to maintain a readily identifiable inventory of equipment purchased in whole or in part with grant funds. This inventory is to be made a part of the sub-grantee’s official records and be available for review by authorized State personnel. • Property records shall be maintained accurately and provide for: • Description of the property • Manufacturer’s serial number • Acquisition date and cost • Source of the property • Location • Use • Condition of property • Ultimate disposition information

28. Equipment Management Standards Inventory • A physical inventory of equipment shall be constantly maintained. Maintenance & Operating Cost • These costs cannot be covered by grant funds. • Adequate maintenance procedures shall be established to keep the property in good condition.

29. Loaning of Equipment • If the sub-grantee wishes to loan a piece of sub-grant funded equipment to another jurisdiction for purposes, which fall within grant project goals and objectives, an equipment loan form must be completed and maintained with the sub-grantees records. Ultimately, the responsibility of this equipment falls on the sub-grantee.

30. Monitoring • The SAA will perform monitoring to all projects with equipment. • Monitoring will: • Determine progress made toward achieving goals and objectives. • Determine compliance with all terms, conditions, and purposes of grants. • Identify technical assistance needs. • Provide guidance of future design of similar projects.

31. Monitoring • A formal monitoring report will be prepared and filed in the sub-grant file, as well as distributed to the sub-grantee. • If significant discrepancies and/or areas of concern are discovered, appropriate corrective action will be implemented. • The SAA will conduct monthly desk monitoring of all sub-grant projects.

32. Key Points to Remember • Reports are due to the SAA no later that 20 days following the close of the reporting month. (Example – February 2015 reports are due by March 20, 2015.) • If there is no $ being requested, at a minimum, a Progress and Financial report are still required to be submitted monthly. • “Only” the sub-grantee’s Authorized Official or Financial Officer’s signature is required on the Request for Reimbursement. IT CAN BE A COPY!

33. Key Points to Remember • Project funds may not be obligated prior to the effective date or subsequent to the closing or termination date. • A sub-granteeshall follow the same State and local procurement policies and procedures it uses for procurement from its non-Federal funds, provided that those policies and procedures conform to applicable Federal and State laws and standards. • Invoice dates (not purchase order dates) must be within grant period.