Ohio Office of Criminal Justice Services Subgrant Orientation

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Transcript Ohio Office of Criminal Justice Services Subgrant Orientation

Ohio Office of Criminal Justice Services Subgrant Orientation

Grants Administration Section

   Rickeya Franklin, Director  614-728-5466  [email protected]

Jacquetta Al-Mubaslat, Grants Planner (VAWA, FVPSA)  614-728-7291  [email protected]

Melissa Darby, Grants Planner (JAG, JAG LE, RSAT)   614-728-8740 [email protected]

Grant Coordinators by Region

   Sherry Layton, Grants Coordinator (Region 1 & 4)  (614) 644-7733  [email protected]

Ginger Parks, Grants Coordinator (Region 2)   (614) 466-1831 [email protected]

Sharman Sayre, Grants Coordinator (Region 3)  (614) 728-4789  [email protected]

Grants Administration Updates

     Executive Order 2010-09S – Order prohibits the use of any funds within the control of an executive agency to provide services which will be provided outside of the United States – Currently under review by new administration Special Condition sign-off – Beginning with FY 2010 awards FFATA reporting requirements – Beginning with FY 2011 grants New grant system OCJS CJ Weekly contact Oliver Corbin – [email protected]

Agenda

      I. Overview II. Getting started III. Financial management IV. Financial Reporting V. Performance Information & Monitoring VI. Closeout

I. Overview

Pre-Award Conditions

 In order to receive funding, all applicants must address the pre-award conditions pertaining to their application. Failure to provide this information will result in not receiving an award packet  Grant Forms (EEO, Fidelity Bonding, Faith Based, Special Condition Documents)  Revised Budget including personnel changes

II. Getting Started

Subgrant Award Agreement

   Award Date – Award must be signed and returned within 45 days of the date the award is signed and dated by the OCJS Executive Director Subgrantee and Implementing Agency   Signature of authorized official Roles and responsibilities  Contracts and consultants Award amount and match requirements

Award Agreement, cont.

  Award period   Listed on the award document - start and end dates Date to obligate all funds and complete all programmatic activity  Cannot spend funds outside of this timeframe Closeout deadline   Listed on the award document - 60 days after the end date Date to expend all funds, pay all outstanding bills, and submit final paperwork

Terms of the Award

     Approved application  Includes pre-award conditions Request for proposal (RFP) Special conditions Standard federal subgrant conditions Federal financial guide  http://www.ojp.usdoj.gov/financialguide

Signature Authority

 Subgrantee signs all documents; or  Signature authority waiver  Person    Scope  fiscal reports, programmatic reports, or all aspects Duration Signature of subgrantee  Submit waiver with signed award agreement

Operational Guidelines

  Operational within 60 days  Staff hired, funds obligated, activities begun  If not, letter must be submitted to OCJS  Reason for delay, steps taken, expected start date Operational within 90 days  Submit second letter  OCJS may cancel award at 90 days

Non-compliance - Actions

   Suspend payments Cancel award Suspend or cancel other OCJS funds Each project is an investment made by OCJS to assist Ohio in meeting federal program goals. OCJS is required to make good investments in our role as the State Administrative Agency.

III. Financial Management

Financial Management

 All recipients are required to:  Establish & maintain a adequate system of accounting and internal controls separate and  Accurately account for both federal and matching funds  See Standard Federal Subgrant Conditions for specific requirements

Budget Tips

   Monitor budget situation throughout subgrant First quarter  Hire staff, order equipment  If an adjustment is needed, it is usually apparent by end of first quarter Submit adjustment requests in a timely manner, preferably the first six months

Budget Adjustments

 Prior approval required   Moving money between categories Consultant rates exceeding $450 a day  Changes that affect the scope, regardless of amount involved     All personnel changes All equipment purchases Reallocating money within a category Moving money into a category previously $0 always changes the scope

Budget Adj. Request Format

Date (30 days before project end date) Dear Grants Administration Section: We would like to request a budget adjustment for grant number 2010-JG-D01-xxxx. Our printer recently broke and in order to generate forms to continue serving clients, we wish to reallocate the office supply funds in our grant to purchase a new printer at the cost of $x. If a printer is not purchased, we will be unable to serve the clients due to our inability to complete intake. The commissioners will provide other funds to purchase the printer if we cannot use grant funds to do so, however it will reduce our funding available for personnel, and we feel it would be better to reduce supply costs than personnel to best sustain the program. Here is the adjustment breakdown: Ori g i n a l Bu d g e t N e t C h a n g e N e w Bu d g e t Personnel Equipment Supplies Other Costs $50,000.00

$2,000.00

$500.00

$0.00

$500.00

-$500.00

$0.00

$50,000.00

$2,500.00

$0.00

Project Total $52,500.00

$0.00

$52,500.00

We thank you for considering this request and we will not make the budget changes until approval is received in writing.

Signed: Subgrantee’s Authorized Official or other person authorized by signature waiver

Other Adjustments

  Prior approval required  Change in project location   Change in scope and objectives Extension of project period – not routinely granted  Extension of liquidation period (closeout deadline) Notify OCJS of change   Project director Change of contact information  Address, phone number, and email  Person filling a prior approved position

Adjustment Approval

  Request by project    In writing - faxed submissions accepted  Signed by authorized official Due at least 30 days prior to end date Provide detailed justification Approval by OCJS  Review of project compliance   Review of justification and submission date Allow two weeks for processing  OCJS decision made in writing

Adjustments: Monitoring

 If prior approval not obtained   OCJS will determine if an adjustment changed the scope during monitoring  Adjustment could be denied and funds returned to OCJS If not certain whether adjustment will result in change in scope, seek prior approval to be sure

IV. Financial Reporting

Quarterly Subgrant Report (QSR)

   Submit QSR to Grant Coordinator  Fiscal and programmatic information reported ARRA grants – Back-up documentation every quarter All other grants – Summary sheet every quarter  Based on the report, Grant Coordinators  Approve payments & make monitoring recommendations

Quarterly Subgrant Report (QSR) Due Dates

 Reporting Periods: – 1 st – 2 nd quarter = January 1 st quarter = April 1 st – March 31 – June 30 th st due April 30 due July 31 st th – 3 rd – 4 th quarter = July 1 st – September 30 quarter = October 1 st th due October 31 – December 31 st st due January 31 st  Send one signed copy via fax



ARRA Quarterly Subgrant Report (QSR) Due Dates

Due 10 days after the revised quarter end dates – 1 st – 2 nd – 3 rd – 4 th 25 th quarter = January 1 quarter = March 16 quarter = June 16 th st th – March 15 – June 15 quarter = September 16 th th th due June 25 th – September 15 due March 25 th th due September 25 th – December 15 th due December  Send one signed copy via fax

Report Overview: Top Section

A. Subgrant No: B. Subgrant Title : C . Pe riod Ending Date :

_____ / _____ / _________

D. Initial Paymt Re que st $ _______________ Max 15% of O C JS Payme nt Re que st

$ _____________

Final Re port E. Impl. Age ncy __________________________________ This re port is re quire d for all O C JS subgrants and is due 10 days afte r the re vise d quarte r e nd date . Ple ase fax one signe d copy to:

Office of Criminal Justice Services at (614) 466-0308

F. Subgrante e : Stre e t Addre ss: C ity, State Zip:

_____________________________

__________________________________ __________________________________

    Use the correct subgrant number  Separate report for each grant award Period ending date = quarter end date Subgrantee name must exactly match award agreement Check final report flag on last report submitted

Report Overview: Expenditures

G. Budget Cost Categories Pe rsonne l C onsultants Trave l Equipme nt Supplie s O the r C osts C onfide ntial Funds Indire ct C osts Total C ost M. Fund Distribution O C JS Local Match In-Kind Match Total C ost N. Cash Position YTD Re ce ipts YTD Expe nditure s C ash on Hand (3) H. Approved Budget

$0.00

Approve d Budge t

$0.00

O C JS Funds

$0.00

I. Prior YTD Expenditures

$0.00

Prior YTD Expe nditure s

$0.00

Local/State Match J. Current Expenditures

$0.00

C urre nt Expe nditure s K. Total YTD Expenditures

0.00

$0.00

Total YTD Expe nd.

L. Unpaid Obligations (2)

$0.00

Unpaid O bligations

$0.00

O. Project Income Earne d (+) Expe nde d (-)

$0.00

Balance Forfe iture s

0.00

$0.00

Inte re st

$0.00

O the r

$0.00

QSR Requirements

   

Report actual expenditures quarter’s end date as of the Expenses incurred must equal the actual dollar amounts shown Maintain support documentation

 For both federal and matching funds

Money may not be spent in a category not included in the approved budget

Payment Information

  If you are currently not in OAKS, the statewide accounting system you will need to submit:  W-9 form http://www.irs.gov/pub/irs-pdf/fw9.pdf

 Vendor form (OBM-5657) http://ohiosharedservices.ohio.gov/Vendors.aspx?Page=2 In order to receive an EFT reimbursement payment you will need to submit:   EFT direct deposit form (OBM – 1234) http://ohiosharedservices.ohio.gov/Vendors.aspx?Page=2

Payment Advance

   Initial payments    Submit QSR Period ending date = date of submission Must fill out the entire report  $0 Expenditures usually reported at beginning Maximum 15% of OCJS (Federal) funds  Due to federal minimum cash on hand requirements  Justification required Letter explaining need for advance payment for a particular cost and how funds will be used immediately upon receipt

SAMPLE – Initial Payment Request

A. Subgrant No: B. Subgrant Title :

2010-JG-D01-6666

C . Pe riod Ending Date :

Date submitted

D. Initial Paymt Re que st $ _________6075___ Max 15% of O C JS Payme nt Re que st Final Re port E. Impl. Age ncy As liste d on award agre e me nt This re port is re quire d for all O C JS subgrants and is due 10 days afte r the re vise d quarte r e nd date . Ple ase fax one signe d copy to:

Office of Criminal Justice Services at (614) 466-0308

F. Subgrante e : Stre e t Addre ss: C ity, State Zip:

As listed on award agreement

__________________________________ __________________________________ G. Budget Cost Categories Pe rsonne l C onsultants Trave l Equipme nt Supplie s O the r C osts C onfide ntial Funds Indire ct C osts Total C ost M. Fund Distribution O C JS Local Match In-Kind Match Total C ost N. Cash Position YTD Re ce ipts YTD Expe nditure s C ash on Hand (3) H. Approved Budget

50000.00

0.00

2000.00

I. Prior YTD Expenditures

0.00

J. Current Expenditures

0.00

15% of OCJS $54,000.00

Approve d Budge t

40500.00

13500.00

0.00

$54,000.00

O C JS Funds

0.00

$0.00

Prior YTD

0.00

$0.00

0.00

C urre nt

0.00

$0.00

Expe nditure s

0.00

$0.00

Expe nditure s

0.00

$0.00

Local/State Match O. Project Income

0.00

Earne d (+)

0.00

Expe nde d (-)

$0.00

Balance K. Total YTD Expenditures

0.00

$0.00

Total YTD Expe nd.

Forfe iture s

0.00

$0.00

L. Unpaid Obligations (2) Unpaid O bligations Inte re st

0.00

$0.00

O the r

0.00

$0.00

Payments on Expenditures



Quarterly payments

  Report actual expenditures on QSR   Reimbursement provided Minimum cash on hand maintained Additional payment requests can be submitted during quarter if necessary

SAMPLE – 1 st Quarter Report

A. Subgrant No: B. Subgrant Title : C. Pe riod Ending Date :

3/15/2010 2010-JG-D01-6666

D. Initial Paymt Re que st $ _______________ Max 15% of O CJS Payme nt Re que st

$2,925

Final Re port E. Impl. Age ncy As liste d on award agre e me nt This re port is re quire d for all O CJS subgrants and is due 10 days afte r the re vise d quarte r e nd date . Ple ase fax one signe d copy to:

Office of Criminal Justice Services at (614) 466-0308

F. Subgrante e : Stre e t Addre ss: City, State Zip:

As listed on award agreement

__________________________________ __________________________________ L. Unpaid Obligations (2) G. Budget Cost Categories Pe rsonne l Consultants Trave l Equipme nt Supplie s O the r Costs Confide ntial Funds Indire ct Costs Total Cost M. Fund Distribution O CJS Local Match In-Kind Match Total Cost N. Cash Position YTD Re ce ipts YTD Expe nditure s Cash on Hand (3) H. Approved Budget

50000.00

0.00

2000.00

0.00

$54,000.00

Approve d Budge t

40500.00

13500.00

0.00

$54,000.00

O CJS Funds

6075.00

9000.00

-$2,925.00

I. Prior YTD Expenditures

0.00

J. Current Expenditures

10000.00

0.00

2000.00

0.00

Prior YTD

0.00

$0.00

0.00

$12,000.00

Curre nt Expe nditure s

0.00

$0.00

Expe nditure s

9000.00

3000.00

$12,000.00

Local/State Match O. Project Income

3000.00

Earne d (+)

3000.00

Expe nde d (-)

$0.00

Balance K. Total YTD Expenditures

10000.00

0.00

2000.00

0.00

$12,000.00

Total YTD Expe nd.

$0.00

Unpaid O bligations

9000.00

3000.00

0.00

$12,000.00

Forfe iture s

0.00

$0.00

Inte re st

0.00

$0.00

O the r

0.00

$0.00

A. Subgrant No:

SAMPLE – 2 nd 2010-JG-D01-6666

B. Subgrant Title : C. Pe riod Ending Date : D. Initial Paymt Re que st $ _______________ Max 15% of O CJS Payme nt Re que st

6/15/2010 $9,750

Final Re port

Quarter Report

This re port is re quire d for all O CJS subgrants and is due 10 days afte r the re vise d quarte r e nd date . Ple ase fax one signe d copy to:

Office of Criminal Justice Services at (614) 466-0308

F. Subgrante e : Stre e t Addre ss:

As listed on award agreement

__________________________________ E. Impl. Age ncy As liste d on award agre e me nt City, State Zip: __________________________________ L. Unpaid Obligations (2) G. Budget Cost Categories Pe rsonne l Consultants Trave l Equipme nt Supplie s O the r Costs Confide ntial Funds Indire ct Costs Total Cost M. Fund Distribution O CJS Local Match In-Kind Match Total Cost N. Cash Position YTD Re ce ipts YTD Expe nditure s H. Approved Budget

50000.00

0.00

2000.00

0.00

$54,000.00

Approve d Budge t

40500.00

13500.00

0.00

$54,000.00

O CJS Funds

9000.00

18750.00

I. Prior YTD Expenditures J. Current Expenditures

10000.00

0.00

2000.00

12000.00

0.00

1000.00

0.00

$12,000.00

Prior YTD

0.00

$13,000.00

Curre nt Expe nditure s

9000.00

3000.00

0.00

$12,000.00

Expe nditure s

9750.00

3250.00

$13,000.00

Local/State Match O. Project Income

6250.00

Earne d (+)

6250.00

Expe nde d (-) K. Total YTD Expenditures

22000.00

0.00

2000.00

1000.00

0.00

$25,000.00

Total YTD Expe nd.

$0.00

Unpaid O bligations

18750.00

6250.00

0.00

$25,000.00

Forfe iture s

0.00

Inte re st

0.00

$0.00

O the r

0.00

Project Income

    Supplement project   Spend along with grant funds awarded Must be spent on costs federally allowable Reduce project costs  Spend in lieu of grant funds awarded Return to OCJS  Refund project income to OCJS Project income included in section O of QSR  Fiscally separate from federal and match funds, though programmatically linked

How to Avoid Common Errors

       Report the expenditures for total budget  Federal and match Columns I + J = K Report correct prior year to date (YTD) figures Unpaid obligations – only use on 4 th quarter report Use correct period ending date Use correct grant number Obtain appropriate signature

Suggestions for QSR

     Spend match proportionately to federal funds to ensure matching requirement will be met Proofread report prior to submission Call for assistance in completing reports ARRA grants – Back-up documentation every quarter All other grants – Summary sheet every quarter

Payment Timetable

  Four to five weeks processing time   Grants Administration Section  Within one week of receipt date, the payment is approved and the acknowledgement is faxed to the project director; or Fiscal Section/State Accounting  Two to four weeks QSRs with backup documentation not matching or needing correction will take longer

Incorrect Reports

 Revised report will be required  OCJS cannot make the changes    Liability issue for audit Requires new signature – takes time and delays the payment Will raise red flags for monitoring/audit  All revised reports must be hard copies

    

Policy and Research Section

Robert Swisher, Director – (614) 644-8230 – [email protected]

Monica Ellis (Researcher, Prevention) – (614) 466-0310 – [email protected]

Sharon Schnelle (Researcher, Corrections) – (614) 466-0346 – [email protected]

Lisa Shoaf (Researcher, Statistical Analysis Center Director) – (614) 466-5997 – [email protected]

Chrystal Pounds-Alexander (Program Director, FVPC) – (614) 466-0306 – [email protected]

V. Performance Information & Monitoring

Purpose & Benefits

 

Purpose

 Compliance oversight   Assist with funding recommendations Identify areas for technical assistance

Benefits

  Promotes interaction between OCJS and the Implementing Agency Performance Reports generate useful data

Bureau of Justice Assistance (BJA) PMT Reporting

 

All recipients of OJP administered grant funds must report quarterly performance info

– Reports are due on the 15 th of quarter following end

After logging in, verify that your total award amount and purpose areas are correct

– Error? Contact your grant coordinator

Bureau of Justice Assistance (BJA) PMT Reporting (cont.)

  

Activity areas

(Direct Service, Training, Personnel, Equipment/Supplies, etc.)

https://www.bjaperformancetools.org

Instructions/Guides: http://www.ocjs.ohio.gov/grant_forms.s

tm#tog under ARRA Reporting.

– Instructions for PMT entry and ARRA JAG Recipients User Guide

Task Force Reporting Requirements



New OCJS performance report

– Semi-annually in 2011 – Gather specific info:  Illegal drugs and pharmaceutical drug diversion (type, amount seized/diverted, street value)    Indictments Firearms confiscated Trainings/presentations offered

On-Site Programmatic Monitoring

   

Tell your story Project progress

– Adhering to approved grant application?

   Meeting objectives?

Following timeline?

Collaboration board?

Technical assistance Necessary follow-up

Federal ARRA Reporting Requirements

Jobs Report—

captures data on positions created/retained with funding 2.

Vendor Spreadsheet *

Refer to handout for reporting timelines

Federal ARRA Reporting Requirements (cont.)



What OCJS does with the reports:

– Review, convert data, and submit to state hub.  Data in hub used by Governor’s Office, OBM and others to view Ohio’s performance – State hub submits to BJA – BJA compiles grant program data and additional data they are required to collect and submits them to the national database

Fiscal Monitoring

Grants Monitoring and Fiscal Compliance

     Walter Brown, Director (614) 728-5466  [email protected]

Phil Steffanni, Compliance Monitor (Region 1)  (614) 466-4470  [email protected]

Laura Miller, Compliance Monitor (Region 2)  (614) 466-2013  [email protected]

Tony Veljanoski, Compliance Monitor (Region 3)  (614) 728-4790  [email protected]

Shaun Campbell, Compliance Monitor (Region 4)   (614) 466-5933 [email protected]

Fiscal Monitorings

    Provide technical assistance to local and/or state agencies for financial grant-related issues to ensure optimum productivity, efficiency and quality of agency operations and/or services. Analyze existing operations, systems and procedures for deficiencies and/or determine financial impact and feasibility of programs. Evaluate financial impact of specified operations, system, service or procedure of assigned agency (e.g., claims processing; surveillance and utilization review audits).

Identifies problems and prepares questions to pose during monitoring.

Fiscal Monitorings (cont’d)

 Documents reviewed include:            Bank Statements and Reconciliations Receipts, Deposits, or Pay-Ins Match Receipts General Ledger Reports Payroll Registers (Timesheets and Activity Reports) Consultant Contracts Consultant Payments (Invoices and Timesheets) Equipment/Supply receipts Equipment Inventory Report Travel Costs (Mileage Reimbursements, Lodging) Canceled Warrants, Checks, Invoices and Purchase Orders

Preliminary Planning

    Compliance Monitors communicate with the agency leadership to plan a time for the fiscal monitoring review.

Site Confirmation Letter is sent via fax and email (Once date is set up) to the subgrantee confirming the date and time of the fiscal monitoring. – The letter specifies the necessary detail that the Monitors will need to see at the time of the fiscal visit. An Onsite Review Tips sheet is attached via email.

Focus is to ensure accuracy of the QSR preparation by reviewing the Expenses, General Ledger and Budget with OCJS and comparing those documents for compliance.

Field Work

   Compliance Monitors review and analyze records, operations, organization, systems and controls, and interviews employees involved in program being monitored as well as fiscal review of backup documentation submitted with quarterly sub grant reports (QSR). Meet with and/or telephone appropriate representatives to be involved in monitoring to participate in outlining or outline scope of monitoring. Attend meetings to review/participate in discussion of findings with appropriate representatives of entity being monitored.

Field Work (Cont’d)

  Monitors complete the On-Site Monitoring Testing Form’s, which include: Receipts Testing Form, Expenditures Testing Form, Payroll Testing Form, and Equipment Testing Form. Prepare final monitoring report summarizing work performed, findings and recommendations to improve/resolve deficiencies or non-compliance.

Field Work (Cont’d)

 Payroll Testing is a double check to verify accuracy of the payroll payments made to all employees that are listed on the grant. – Verify the personnel, hours worked, pay rates, and ensure that the total payroll is paid accurately. – Verify expense ledger (as provided by the subgrantee), the bank statements, pay stubs, and timesheets of all employees stated in the grant.

– Any discrepancies are noted and if further action is necessary, it is outlined in the Recommendations Letter.

Field Work (Cont’d)

 Expenditures Testing is used when there are consultants, travel, supplies, other costs, confidential funds and/or indirect costs on the grant. – Verify various expense “testing” to ensure accuracy of expenses being reported on the grant, as well as to ensure that allowable costs are being reported within the guidelines of the budget. Any discrepancies are noted and if further action is necessary, it is outlined in the Recommendations Letter.

Field Work (Cont’d)

 Equipment Testing is used when there is equipment that is included in the grant. Equipment Inventory Report is required to close out the grant.

– This form ensures accurate tracking of all equipment that was purchased with the grant dollars and also provides an inventory document to verify where all the purchased equipment can be tracked and/or found when an audit of the inventories is necessary. – The Equipment Inventory Report is usually prepared when all equipment has been purchased.

Back-Up Documentation

How it Works: QSR

This needs to tie into summary sheet totals.

Summary Sheet Example

This ties into QSR Totals.

A A A B C

Summary Sheet Breakdown



Breakdown from Summary Sheet:

– Personnel Costs: = – Travel Costs: (B) (A) $10,267.69 + $1,115.69 + $42.66

$11,426.04 (which matches QSR Personnel Costs) = $74.40 (which matches QSR Travel Costs) – Other Costs: (C) = $90.00 (which matches QSR Other Costs)

Follow-Up

Recommendations

   After field work is complete a Recommendations Letter is compiled and sent to the agency. The letter is usually sent within 5 business days of the Onsite Monitoring. Letter identifies problems and prepares recommendations as a result of the fiscal monitoring: – States personnel met with at the Onsite Monitoring.

– Explains items reviewed during the monitoring.

– What observations were made during a review of the financial documents and all other related financial information to each grant being monitored.

– Recommendations section stating what corrective action needs to be taken and if a 30 day follow-up will be required. Letter is designed to improve/resolve deficiencies or non compliance of the grant fiscal monitoring.

Follow-Up

    If a follow-up is necessary, the agency is given 30 days from receipt of the letter to provide correction action in regards to the recommendations stated within the monitoring letter. – Contact subgrantee and communicate with the agency leadership to plan for the follow-up fiscal monitoring review. Agency comments are analyzed carefully, and are used, when appropriate, to modify any monitoring recommendations.

After the initial fiscal monitoring, a follow-up courtesy call/email may be necessary to answer any open items and/or questions regarding the recommendations letter. If corrective action is not implemented within the 30 days, all grant funds will be FROZEN.

Corrective Action Plan

Why Corrective Action Plan?

   Corrective action plan is outlined in the recommendations letter when a 30 day follow-up is necessary.

It is designed to improve/resolve deficiencies or non-compliance issues related to the grant monitoring(s).

Assists the agency from having non-compliance action taken against them.

Timeline and Corrective Action

  The agency is given 30 days from receipt of the recommendations letter to provide a corrective action plan in regards to the recommendations stated within the recommendations letter.

The agency must demonstrate at the 30 day follow up monitoring that corrective action has been taken and that the recommendations outlined in the monitoring letter have been satisfactorily met.

Corrective Action Plan Examples

     Continue to use proper care when filing paperwork in the grant binder.

Continue to provide detailed backup for the amounts reported on the QSR, and referencing where the supporting documentation is located.

The OCJS grant activity could be verified in the financial accounting system maintained by the city showing all related financial activity related to OCJS grant funds.

An Expense Ledger should be available to detail out all expenses year-to-date.

There is no “Separation of Duties”; Mr.Mrs. XXX XXXX solely handles all financial aspects of the grant(s) award by OCJS.

Corrective Action Plan Examples (Cont’d)

   With your grant coordinator, ensure that the most accurate and updated budget information is on file with OCJS.

Ensure that proper notification is submitted to our office explaining any necessary budget changes and adjustments that differ from the original approved grant budget. This change applies to all grants that are awarded from OCJS.

It is highly recommended that responsibilities of Approving Expenditures, Signing of the Checks, Posting Transactions to the General Ledger, and Performing Bank Reconciliations be shared among more than one employee in order to segregate the Separation of Duties within the organization.

VI. Closeout

Closeout Deadline

 

60 days after project end date Failure to report will jeopardize reimbursements and future funding

Closeout Checklist

  Programmatic  All performance reports  Fiscal  All financial reports    Products/publications/deliverables Final QSR  OCJS will send refund request letter (if applicable) Submit refund to OCJS Equipment inventory (if applicable)  Total amount must equal equipment amount reported on QSR  Recommend: Submit with second quarter QSR

Closeout Financial Report

  Fourth quarter report  Show unpaid obligations  If no unpaid obligations, submit the report as final Final report  All bills paid  All expenditures are reported    Incurred within the subgrant period Paid by end of liquidation period Add column K accordingly

Closeout Notice

 OCJS will issue official closeout notice  Record retention   Three years from date of closeout notice Audit

OCJS Contact Information

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