OnTrack Financial and Grant

Compliance

Welcome

Welcome

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

Managing Your Budget

An effective budget must be:Realistic: Reflects expected program expenses and its capacity to

carry out program activitiesConsistent: Aligned with program’s goals and objectivesFlexible: “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)

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

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)

Managing Your Budget

Your budget will have 8 main categories:1. Personnel Expenses2. Fringe Benefits3. Travel4. Equipment5. Supplies6. Contractual and Consultant Services7. Other Costs8. Indirect Costs

Supporting Documentation

Document, Document, Document

Is it in your budget?Is it in your original

application?Is it……

Reasonable Allocable Allowable

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

Supporting Documentation

Supporting Documentation

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

Supporting Documentation

Supplies / Other Costs All receipts and invoices

Contractual and Consultant Services RFP process showing competitive selection process Contracts Invoices

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

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.

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)

Matching

Your General Ledger must clearly delineate between Federal Grant

Dollars and Grantee Share (Match)

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.

Site Visits

We are here to support you!

Purpose of Financial MonitoringEnsure compliance with rules, regulations, and

requirementsSafeguard Federal funds against fraud, waster, and

abuseHelp identify actual and potential issuesIdentify technical assistance and training needsEnsure follow-up on issues and corrective actions

(Financial and Grants Management Institute, 2012)

Site Visits

Five Parts to each Site Visit1. Sub-Grantee Financial Monitoring Review2. Background Check Compliance Checklist3. Sub-Grantee Organizational Management Review4. Monthly Budget Report: Forecasted VS Actual5. Programmatic Review (Based on application)

Policies and Procedures

OnTrackGoverning Policies and ProceduresFederal Grant ComplianceOnTrack MonitoringFinancial Policies and Procedures

Questions