Fill and Sign the 2016 Form a Parochial Fees Invoice or Receipt

2007 JUSTICE ASSISTANCE GRANT FINANCIAL AND ADMINISTRATIVE GUIDE District Attorneys Council Federal Grants Division 421 N.W. 13th Street, Suite 290 Oklahoma City, OK 73103 Phone: 405/264-5008 Fax: 405/264-5095 Website: www.ok.gov/dac TABLE OF CONTENTS FORWARD ………………………………………………………………………………. 6 ADMINISTRATIVE AND PROGRAMMATIC GUIDELINES Grant Purpose ………………………………………………………………...................8 Restriction on Use of Funds ……………………………………………………………. 8 Award Period ……………………………………………………………………………..8 Award Acceptance Procedures ………………………………………………………...8 Special Conditions ………………………………………………………………………. 10 Initiation and Operation of the Project ………………………………………………… 13 Personnel Requirements ……………………………………………………………….. 14 Change in the Scope of the Project …………………………………………………… 14 Assignment of Subcontract or Subaward…………………………………………….. .14 Data Gathering…………………………………………………………………………… 14 Programmatic Reporting Requirements………………………………………………..15 Compliance with Programmatic Reporting Requirements……………………………15 Confidentiality………………………………………………………………………… .....15 Publication of Documents………………………………………………………………..15 FISCAL RESPONSIBILITIES AND GUIDELINES Fiscal Responsibilities ……………………………………………………………………17 Accounting System Criteria ....................................................................................17 Recommended Accounting Procedures……………………………...........................18 Records Organization ............................................................................................. 18 Non-Supplanting of Funds ………………………………………………………………19 Commingling of Funds ………………………………………………………………….. 20 Match Match Requirements ………………………………………………………………...20 Types of Match ...................................................................................................20 Source and Type of Funds .................................................................................21 Timing of Match Contributions ........................................................................... 21 Records for Match...............................................................................................21 Project Income Definitions of Project Income.............................................................................. 22 Examples of Project Income............................................................................... 22 Disposition.......................................................................................................... 22 Accounting for Project Income............................................................................22 Reporting of Project Income............................................................................... 23 Project Income Documentation.......................................................................... 23 Compliance.........................................................................................................23 Financial Reporting Requirements……………………………………………………. .23 Compliance with Fiscal Reporting Requirements …………………………………… 24 Standard Assurances Lobbying..............................................................................................................25 Debarment.......................................................................................................... 25 2 Drug Free Workplace......................................................................................... 25 Information Technology Compliance ................................................................. 25 National Environmental Policy Act .................................................................... 25 Seat Belt Use .................................................................................................... 25 Limited English Persons.....................................................................................26 Equal Employment Opportunity Assurance of Compliance Clause ……………….. 26 ALLOWABLE AND NON-ALLOWABLE EXPENSES Allowable Costs.................................................................................................. 27 Expenditures Requiring Prior Approval.............................................................. 27 Procedures for Requesting Prior Approval......................................................... 27 Non-Allowable Costs......................................................................................... .27 PERSONNEL AND BENEFITS…………….............................................................32 Personnel Changes......................................................................................... ........33 EQUIPMENT Equipment Definition………………………………………………………………… .....34 Purchase of Equipment …………………………………………………………………. 34 Prior Approval of Equipment Purchases …………………………………………….. 34 Deviations From Approved Equipment Purchases in Budget……………….. ………34 Maintenance of Records………………………………………………………………… 34 Equipment Inventory ……………………………………………………………………. 35 Loss, Damage or Theft of Equipment …………………………………………………. 35 Ownership of Equipment ……………………………………………………………….. 35 Disposal of Equipment ………………………………………………………………….. 36 TRAVEL AND PER DIEM General Travel and Per Diem Information …………................................................37 Documentation of Travel .........................................................................................37 Mileage Reimbursement Rate. ................................................................................37 Standards for Overnight Travel…………………………………………………………. 38 Lodging……………………………………………………………………………………. 38 Per Diem Rates for Overnight Travel………………………………………………….. 38 Per Diem Allowance in Lieu of Subsistence…………………………………………... 39 Transportation – In-State Travel ..............................................................................39 Transportation – Out-of-State Travel…………………………………………………....40 Conferences and Workshops................................................................................... 40 Food and Beverages ...............................................................................................41 SUPPLIES AND OPERATING EXPENSES Supplies and Operating Expenses.......................................................................... 44 Ownership of Supplies.............................................................................................44 CONTRACTOR AND CONSULTANT EXPENSES Contractor and Consultant Expenses...................................................................... 45 3 Contractor and Consultant Rates……………………………………………………… 45 Record Maintenance ……………………………………………………………………. 46 FACILITIES AND EQUIPMENT RENTAL Space....................................................................................................................... 47 Rental Cost...............................................................................................................47 CONFIDENTIAL FUNDS Purpose and Use of Confidential Funds ……………………………………………… 48 Purchase of Services……………………………………………… ..............................48 Purchase of Evidence……………………………………………… .............................48 Purchase of Information………………………………………………..........................48 Guidelines for the Management of Confidential Funds …………………………….. .48 Imprest Fund …………………………………………………………………………… ..50 The Fund’s Custodian ………………………………………………………………… ..50 Authority and Delegation ……………………………………………………………… ..50 Security ……………………………………………………………………………………50 Advance of Funds …………………………………………………………… ................51 Review and Certification …………………………………………………………… ......51 Reporting of Funds ……………………………………………………………………… 52 Supervisory Responsibilities …………………………………………………………… 52 Cash Receipts …………………………………………………………………………… 52 Receipt for Purchase of Information ……………………………………………… ......52 Establishing an Informant …………………………………………………………… ....52 Informant Files ………………………………………………………………………… ...53 Payments to Informants …………………………………………………………… .......54 Payments Made While Acting Undercover ............................................................ .54 Maintenance of Informant Files ………………………………………………………...54 Confidential Funds Forms ………………………………………………………… .......55 Step-by-Step Use of Confidential Fund Forms ………………………………………. 56 Records Retention …………………………………………………………………… ....56 Guidelines ………………………………………………………………………………...56 BUDGET REVISION REQUEST……………………………………………………… .57 EXTENSION REQUESTS …………………………………………………… ..............59 PROCUREMENT OF GOODS OR SERVICES Adequate Competition .............................................................................................60 State Agencies and Local Governmental Agencies.................................................60 Non-Profit Organizations ……………………………………………………………….. 60 Federal Surplus Property Program ……………………………………………………. 61 REQUEST FOR FUNDS ……………………………………………………………….. 62 4 PAYMENT OF GRANT FUNDS Payment to Subgrantees ……………………………………………………………….. 63 Payments Withheld ……………………………………………..………………………. 63 OBLIGATION AND EXPENDITURE OF FUNDS …………………………………… 64 SUSPENSION OF FUNDING ………………………………………………………….. 65 GRANT CLOSE-OUT PROCEDURES ……………………………………………….. 67 RECORDS MAINTENANCE ………………………………………………………….. 69 AUDIT REQUIREMENTS Audit Objectives …………………………………………………………………………. 70 Audit Threshold ………………..………………………………………………………… 70 Due Dates for Audit Reports …………………………………………………………… 71 Audit Reporting Requirements …………………………………………………………. 71 Audit Costs ……………………………………………………………………………….. 71 Resolution of the Audit Findings ………………………………………………………. 71 Failure to Comply ……………………………………………………………………….. 71 APPENDIX Appendix A - Chapter 8 Confidential Funds ………………………………………….. 72 COST STATEMENT …………………..…………………………………………………73 5 FORWARD June 22, 2007 Dear Subgrantee: On behalf of the Justice Assistance Grant Board and the District Attorneys Council (DAC), I want to congratulate you on receiving a Justice Assistance Grant. As you may know, the Federal Grants Division within the DAC is responsible for the management of seven federal grant programs. Funding is primarily received from the Bureau of Justice Assistance (BJA), Office of Justice Programs, United States Department of Justice. The Division serves as the point of contact between the State of Oklahoma and BJA in administering the grant programs. The mission of BJA is 1) to reduce and prevent crime, violence, and drug abuse; and 2) improve the functioning of the criminal justice system. BJA accomplishes this mission by providing federal grant funding to states. The grant programs administered by the Division are the: 1. 2. 3. 4. 5. 6. 7. Justice Assistance Grant National Criminal History Improvement Program Grant S.T.O.P. Violence Against Women Formula Grant Program Residential Substance Abuse Treatment Grant Program Project Safe Neighborhoods Grant Paul Coverdell Forensic Sciences Improvement Grant Anti-Gang Initiative In administering these grants, the Federal Grants Division: • • • • • • • Prepares the applications for the federal grant funds Ensures coordination between the federal funding sources and the subgrantees Provides staff support to the six oversight Boards and Task Forces Develops and distributes the grant application notices and the grant application forms Receives and coordinates the distribution of the grant applications to the various Boards for review Reviews and makes recommendations to the Boards regarding the funding for submitted grant applications Receives funds from the federal granting agency and then disburses funds to the subgrantees throughout the grant cycles 6 • • • • Evaluates and monitors compliance of subgrantees in meeting state and federal requirements Provides guidance and technical assistance to subgrantees Collects statistical data from the subgrantees to assess program effectiveness and provide information to the federal granting agency Prepares and submits the required progress, financial, and evaluation reports to the federal granting source One of the primary functions of the Federal Grants Division is to ensure the fiscal accountability and programmatic integrity of the federal grant program through the proactive monitoring of the subgrantees. It is the responsibility of the Program Specialist, who is assigned to the various federal grant programs, to assist the subgrantees in implementing approved projects within a framework of relevant state and federal statutes, regulations, policies, procedures, and guidelines to achieve maximum success. In doing so, the District Attorneys Council advocates good stewardship of the awarded federal funds and addresses a portion of the state-administering agency responsibilities. We want each subgrantee to achieve success in implementing their grant program. We are available for consultation and technical assistance at any time. If assistance is needed, please contact us at 405/264-5008. Sincerely, DeLynn Fudge Federal Grants Division Director 7 ADMINISTRATIVE AND PROGRAMMATIC GUIDELINES GRANT PURPOSE The Bureau of Justice Assistance (BJA), through the Justice Assistance Grant (JAG), authorizes states to award grants within six federal legislatively established purpose areas. The purpose of this grant is to prevent and control crime. The JAG blends two previous grants, the Edward Byrne Memorial Formula Grant and the Local Law Enforcement Block Grant, to provide the state with the flexibility to prioritize and place justice funds where most needed. RESTRICTIONS ON USE OF FUNDS The JAG funds shall not be used directly or indirectly for security enhancements or equipment for nongovernmental entities that are not engaged in criminal justice or public safety. In additions, JAG funds shall not be used for vehicles, vessels, or aircraft, luxury items, real estate, or construction projects. AWARD PERIOD The award period for this grant is July 1, 2007, through June 30, 2008. AWARD ACCEPTANCE PROCEDURES The Federal Grants Division in the DAC has forwarded the Award Document, the Special Conditions, and other critical documents to the subgrantee. The Award Document constitutes the operative document obligating and reserving the federal funds for use by the subgrantee. The obligation of the awarded funds is forfeited without further cause if the subgrantee fails to sign and return the Award Document, the Special Conditions and other critical documents by the start date on the award or August 15, 2007. The following are the award documents that must be returned by the specified deadlines. DOCUMENT Award Notice Special Conditions Form A-1 Authorization to Sign Project Documents Form A-4 Certification of Equal Employment Opportunity Plan INSTRUCTIONS Chief Executive Officer must sign and date. The document must be notarized. Return to DAC by August 15th. Chief Executive Officer and Project Director must sign and date. Return to DAC by August 15th. Chief Executive Officer must sign and date. Return to DAC by August 15th. Complete requested information. Chief Executive Officer must sign and date. Return to DAC by August 15th. 8 DOCUMENT Form A-10 Statement of Audit Arrangements Form A-12 Disclosure of Lobbying Activities Form A-13 Certification of Project Income Form J-1 Special Condition for Expenditure of Confidential Funds Budget Forms Goals and Objectives IRS Form W-9 Request for Taxpayer Identification Number and Certification Equal Employment Opportunity Plan INSTRUCTIONS Complete requested information. Chief Executive Officer must sign and date. Return to DAC by August 15th. Complete requested information. Chief Executive Officer must sign and date. Return to DAC by August 15th. Complete the requested information. The Chief Executive Officer and the Project Director must sign and date. Return to DAC by August 15th. Complete only if confidential funds will be utilized in the project. Chief Executive Officer and Project Director must sign and date. Return to DAC by August 15th. If the Board approved less than the amount requested in the original application, the overall budget and detailed budget pages including the narrative, must be resubmitted. Complete and return by August 15th. If any of the submitted goals and objectives were not measurable, revisions will be required. Requests for revisions will be sent in a separate memorandum. If the Board approved less than the amount requested in the original application, review the goals and objectives to ensure that all can be obtained with the approved budget. Revised goals and objectives will be reviewed and approved by the Federal Grants Division. Return to DAC by August 15th. If the applicant is a new subgrantee, complete requested information. Chief Executive Officer must sign and date. Return to DAC by August 15th. If required (as determined by the Form A-4 Certification of Equal Employment), the subgrantee will provide an acceptable Equal Employment Opportunity Plan (EEOP) that is approved by the Office of Civil Rights within 30 days from the date of the award, or August 1st. Failure to submit an approved EEOP is a violation of the Special Conditions and may result in suspension or termination of funding, until such time as the subgrantee is in compliance. All documents must be signed by the Chief Executive Officer. Some documents may require the Project Director’s signature in addition to the Chief Executive Officer. The Chief Executive Officer is the District Attorney, City Manager, Mayor, Chairperson 9 of the County Commissioners, or Tribal Leader. The Project Director, Police Chief, or Sheriff does NOT have authorization to sign as the Chief Executive Officer. No federal funds will be disbursed to the subgrantee until all award documents have been signed and returned. SPECIAL CONDITIONS Subgrantees should review and understand all Special Conditions prior to the acceptance of the award. Special Conditions include the terms and conditions of the award. The Special Conditions may include global requirements that apply to all subgrantees or only to the individual subgrantee, such as the revision of the project objectives to adhere to the requirement that objectives must be measurable. Failure to comply with the award’s Special Conditions may result in a withholding of funds. The Chief Executive Officer and the Project Director are required to adhere to the following Special Conditions of the award: 1. The subgrantee agrees that the Award Document constitutes the operative document obligating and reserving the federal funds for use by the subgrantee. The obligation of the awarded funds is forfeited without further cause if the subgrantee fails to sign and return the Award Document and all other documents as required by the Federal Grants Division by the start date of the award, or August 15, 2007. 2. The subgrantee agrees to comply with the financial and administrative requirements set forth in the most current edition of the Justice Assistance Grant Financial and Administrative Guide as developed by the Federal Grants Division in the District Attorneys Council and the financial and administrative requirements set forth in the current edition of the Office of Justice Programs (OJP) Financial Guide. 3. The subgrantee agrees to comply with the organizational audit requirements of OMB Circular, A-133, Audit of States, Local Governments and Non-Profit Organizations. 4. If required, the subgrantee will submit an acceptable Equal Employment Opportunity Plan (EEOP) that is approved by the Office of Civil Rights within 30 days from the date of the award. Failure to submit an approved EEOP is a violation of the Special Conditions and may result in suspension or termination of funding, until such time as the subgrantee is in compliance. 5. The subgrantee agrees that all income generated as a direct result of this award shall be deemed program income. All program income must be accounted for and use for the purposes under the conditions applicable for the used of funds under this award, including the effective edition of the Justice Assistance Grant Financial and Administrative Guide as developed by the Federal Grants Division in the District Attorneys Council and the financial and administrative requirements set forth in the current edition of the Office of Justice Programs (OJP) Financial Guide. 10 6. The subgrantee understands and agrees that it cannot use any federal funds, either directly or indirectly, in support of the enactment, repeal, modification, or adoption of any law, regulation or policy, at any level of government, without express written approval of the Office of Justice Programs. 7. The subgrantee agrees to assist BJA in complying with the National Environmental Policy Act (NEPA) and other related federal environmental impact analyses requirements in use of these grant funds. The following activities are covered: a. New construction; b. Minor renovation or remodeling of a property either (a) listed on or eligible for listing on the National Register of Historic Places or (b) located within a 100-year flood plain; c. A renovation, lease, or any proposed use of a building or facility that will either (a) result in a change of it’s basic or prior use or (b) significantly change its size; and, d. Implementation of a new program involving the use of chemicals other than chemicals that are (a) purchased as an incidental component of a funded activity and (b) traditionally used, for example, in office, household, recreational, or education components. The subgrantee understands that this special condition applies to its following new activities whether or not they are being specifically funded with these grant funds. That is, as long as the activity is being conducted by the subgrantee and the activity needs to be undertaken in order to use these grant funds, this condition must be met first. 8. The Project Director and the Fiscal Office of the project must attend the mandatory Financial Meeting, scheduled for June 15, 2007, in Oklahoma City. Further information on this meeting will be provided to the subgrantee. 9. The subgrantee agrees to use funds for those purposes which it identified in the application. If its use of the funds changes from that originally submitted, the subgrantee agrees to submit an amended program plan, and to obtain written approval of that plan. Any funds expended prior to written approval of an amended program plan may be determined to be an unallowable use of grant funds. 10. Prior to the expenditure of the project’s allocation of confidential funds, the authorized official certifies that he/she has read, understands, and agrees to abide by all the conditions for confidential expenditures as set forth in the effective edition of the Justice Assistance Grant Financial and Administrative Guide. 11. The subgrantee agrees to cooperate with any assessment, national evaluation efforts, or information or data collection requests, including, but not limited to, the provision of any information required for the assessment or evaluation of any activities within this project. 11 12. The Federal Programs Division will approve the goals and objectives section for all approved applications to ensure that the objectives are measurable. If requested, the subgrantee will be required to resubmit objectives that are measurable. 13. The Federal Grants Division will approve the budget in the framework of the award amount. The subgrantee understands and agrees that any deviations to the approved budget must be in compliance with the most current edition of the Administrative and Financial Guide. Deviations outside of the scope of the approved budget and/or the Administrative and Financial Guide may result in unallowable expenditures and therefore lead to the return of federal funds by the subgrantee. 14. Evaluation information will be required. The subgrantee agrees to collect and report on data based on the measurable objectives as set forth in the approved application. 15. The subgrantee agrees to submit all fiscal and programmatic reports by the deadlines set in the Justice Assistance Grant Financial and Administrative Guide. If these deadlines are not met, the subgrantee understands that future awards may be jeopardized. 16. The subgrantee agrees not to purchase any weapons, ammunition, vehicles, vessels, or aircraft, luxury items, real estate, with the federal grant funds. The JAG funds shall not be used directly or indirectly for security enhancements or equipment to nongovernmental entities that are not engaged in criminal justice or public safety. 17. The subgrantee agrees that federal funds under this award will be used to supplement, but not supplant, state or local funds. 18. If any portion of the award is subcontracted or subawarded, the subgrantee agrees to ensure that the subcontractor is aware that the special conditions set forth also apply to them. 19. The subgrantee agrees not to exceed the salary cap per employee of $55,000 (federal and match) for salary. Salary includes the actual annual salary plus any payment for longevity, overtime and/or comp time. Benefits, which are excluded from the cap, include annual leave, and the employer’s share of health insurance, FICA, unemployment insurance, workman’s comp insurance, and retirement. 20. Subgrantees must certify that Limited English Proficiency persons have meaningful access to the services under this program. National origin discrimination includes discrimination on the basis of limited English proficiency (LEP). To ensure compliance with Title VI and the Safe Streets Act, recipients are required to take reasonable steps to ensure that LEP persons have meaningful access to their programs. Meaningful access may entail providing language assistance services, including oral and written translation when necessary. The U.S. Department of Justice has issued guidance for subgrantees to help them comply with Title VI 12 requirements. The guidance document can be accessed on the Internet at www.lep.gov. 21. DRUG TASK FORCES ONLY: The subgrantee agrees to send an investigator from the Drug Task Force to a minimum of 50% of the quarterly drug task force meetings scheduled by the Drug Task Force Coordinator. 22. DRUG TASK FORCES ONLY: The subgrantee agrees to use the HIDTA Deconfliction program maintained and operated by the Oklahoma Bureau of Narcotics and Dangerous Drugs. 23. DRUG TASK FORCES ONLY: Peace officers that are funded through the JAG Program must be CLEET certified as a full-time peace officer prior to participating or immediately eligible for certification through reciprocity. 24. DRUG TASK FORCES ONLY: The subgrantee agrees to comply with the Mitigation Plan requirements as set forth by the Department of Justice, Bureau of Justice Assistance: a. Provide medical screening of personnel assigned or to be assigned by the grantee to the seizure or closure of clandestine methamphetamine laboratories; b. Provide Occupational Safety and Health Administration (OSHA) required initial and refresher training for law enforcement officials and all other personnel assigned to either the seizure or closure of clandestine methamphetamine laboratories; c. As determined by their specified duties, equip the personnel with OSHA required protective wear and other required safety equipment; d. Assign properly trained personnel to prepare a comprehensive contamination report on each seized/closed laboratory; e. Utilize qualified disposal personnel to remove all chemicals and associated glassware, equipment, and contaminated materials and wastes from the site(s) of each seized laboratory; f. Dispose of the chemicals, equipment, and contaminated materials and wastes at properly licensed disposal facilities or, when allowable, at properly licensed recycling facilities; g. Monitor the transport, disposal, and recycling components of subparagraphs lettered e. and g. immediately above in order to ensure proper compliance. INITIATION AND OPERATION OF THE PROJECT A project is required to be operational within 60 days of the start date of the award period. If there is a delay in the initiation of the project beyond the 60 days, the subgrantee must forward a letter to the Federal Grants Division on the steps that have been taken to initiate the project, the reasons for the delay, and the expected start date. If the project is not operational within 90 days of the start date of the award period, the subgrantee must submit a second letter to the Federal Grants Division explaining the 13 implementation delay. Upon receipt of the 90-day letter, or if notification is not sent at all regarding the delay in implementation, the award may be cancelled without further notice by DAC. PERSONNEL REQUIREMENTS The Project Director must be an employee of the applicant agency and is the direct contact person for program activities and is responsible for meeting the goals and objectives of the grant. The Project Director shares responsibility with the Fiscal Officer to ensure that all expenditures are within the approved budget. The Fiscal Officer is the person who actually completes the reports related to financial activity of the grant. The Fiscal Officer is responsible for fiscal matters relating to the project, including the accounting, management of funds, verification of expenditures, and subgrantee financial reports. The Project Director and Fiscal Officer may not be the same person. The only exception to these responsibilities is with confidential funds expenditures. The Project Director must account for confidential funds. The CEO is the person with official signature authority to make financial and programmatic commitments on behalf of the applicant agency. The Chief Executive Officer must be a state agency head, mayor, city manager, chairperson of the Board of Directors, chairperson of the County Commission or an authorized tribal leader. If there is a personnel change for either the Project Director or the Fiscal Officer during the award period, the Federal Grants Division must be notified. This is accomplished by completing Form A-9 Change of Project Director/Fiscal Officer. CHANGE IN THE SCOPE OF THE PROJECT The subgrantee may only use the funds for the activities and purposes approved in the application and the budget. A change in the scope of the project occurs when programmatic activities or budget revisions would cause a deviation from the approved application. If this is the case, the subgrantee must submit a request to change the scope of the project to the Director of Federal Grants. The Director of Federal Grants is then required to obtain approval from the Board. ASSIGNMENT OF SUBCONTRACT OR SUBAWARD A state agency or unit of local government may serve as the subgrantee and contract a portion of the services of the project with a governmental or nonprofit organization. However, a subgrantee must obtain written approval from the Director of Federal Grants prior to subcontracting for any services. A subgrantee may not assign the responsibility of the grant to another party. DATA GATHERING Each funded program will collect pertinent data throughout the life of the grant as identified in the approved goals and objectives. 14 PROGRAMMATIC REPORTING REQUIREMENTS The following table identifies the programmatic reporting requirements and corresponding due dates. FORM Personnel Verification Form FORM J-2 JAG PROGRESS REPORT DATE DUE Due January 15, 2008 Due October 1, 2008 – 90 days after the award end date. COMPLIANCE WITH PROGRAMMATIC REPORTING REQUIREMENTS Subgrantees must submit all programmatic reports by the deadlines as set by the Federal Grants Division within the DAC. The Program Specialist for the grant program will maintain a checklist and routinely review compliance of the subgrantee in submitting the programmatic reports. If these deadlines are not met, subsequent monthly draws will be held until the reports are submitted. Refer to the Payments to Subgrantees subsection in the Payment of Grant Funds Section. Should the dates for any programmatic report change, the subgrantee will be notified in writing of the new due date. CONFIDENTIALITY No recipient of federal funds, or any personnel involved in the project, shall use or reveal any information received from the project for any purpose other than the purpose for which such information was obtained. PUBLICATION OF DOCUMENTS When developing a publication with JAG funds, federal guidelines require special steps. By federal definition, a publication is defined as “the initiation of the procurement of writing, editing, preparation of related illustration material, including videos”. A subgrantee that publicizes any project activities with JAG funds must adhere to the following: 1. All materials publicizing or resulting from award activities shall contain an acknowledgement of the awarding agency assistance. An acknowledgement of support shall be made through use of the following or comparable footnote: This project was supported by Grant No. (obtain grant number from Program Specialist) and awarded by the Bureau of Justice Assistance, 15 Office of Justice Programs, United States Department of Justice to the State of Oklahoma. 2. Responsibility for the direction of the project activity should not be ascribed to the awarding agency. The publication shall include the following Statement: The opinions, findings and conclusions or recommendations expressed in this publication/program/exhibition are those of the author(s) and do not necessarily reflect the views of the Department of Justice. The receipt of awarding agency funding does not constitute official recognition or endorsement of any project. A separate application for Official Recognition may be filed with the awarding agency. 3. A subgrantee is expected to publish or otherwise make widely available to the public, as requested by the awarding agency, the results of work conducted or produced under an award. 4. Further guidelines regarding royalties, license, copyright, official Logo’s and distribution plans can be found in the current copy of the U.S. Department of Justice Financial Guide, December 2006 Issue. Please consult this guide or the administrative agency for further assistance on publications. 16 FISCAL RESPONSIBILITIES AND GUIDELINES FISCAL RESPONSIBILITIES The subgrantee must establish accounting system controls and procedures that assure that federal and matching grant funds are properly utilized and accounted for. Awarded funds may be expended only for activities and purposes set forth in the approved application and budget and within the approved grant period. All funds must flow through the applicant agency. For drug courts, the funds must flow through the county treasurer. Similar to the responsibilities of the DAC, the subgrantee must maintain the highest standards in order to preserve the public trust, which accompanies the authority to expend public funds. ACCOUNTING SYSTEM CRITERIA The subgrantee is free to use a manual, automated, or a combination manual and automated accounting system, if the system meets the following criteria: 1. The accounting system must identify the receipt and expenditure of grant and matching funds separately for each grant from the receipt and expenditure of other funds in the account and should be classified by source, such as JAG, Cash Match, etc. 2. The accounting system must provide for the recording of grant and match expenditures for each grant in the approved budget categories of the grant, such as: Personnel, Personnel Benefits, Supplies and Operating Expenses, Confidential Funds, Travel, Equipment, Contractor/Consultants, and Facilities/Rental. 3. All entries in the accounting system should be supported by documentation, such as invoices and purchase orders, which support the entry and which can be readily located. The supporting documentation should reflect the appropriate project (subgrant) number. If the invoice is split funded between multiple funding sources, the invoice should clearly list the breakout by source. 4. Time records must be maintained for each employee that is paid with federal or matching funds so that the number of weekly hours spent implementing the grant can be specifically attributed to the grant and must include a supervisor’s signature. 5. The accounting system should be integrated with an adequate system of internal controls to safeguard the funds and assets covered, check the accuracy and reliability of accounting data, promote operational efficiency, and encourage adherence to prescribed management policies. 17 6. The accounting system must include budgetary controls to avoid spending funds in excess of the total funds available for a grant. 7. Internal controls should be in place for approval of obligation and expenditure of funds. All requests for payments should contain no less than two different individuals authorizations for payment in accordance with the organization’s policies and procedures. No single individual can have complete control over receipt and expenditure of funds. 8. The accounting system should include a system of property records for all equipment (discussed in the Equipment section). 9. All project records shall be maintained until an audit has been completed and all questions arising there from are resolved and five (5) years from the date of the final financial report. RECOMMENDED ACCOUNTING PROCEDURES For many subgrantees, it may be sufficient to maintain journals showing cash receipts broken down by source, date, and amount and cash disbursements journals showing the date of expenditure, payee, check number, amount of check, and allocation of the disbursement to the proper category. For large and more complex grant awards, a double entry set of books should be maintained. The accounting system should be as simple as possible and still provide the necessary information for reporting and management purposes. Keep in mind that cash match comprising the appropriate percentage of the total project cost, must be identifiable as a specific budget appropriation. It is suggested that invoice totals be circled or initialed to indicate that the amount to be paid has been verified. If the invoice is split funded between multiple funding sources, the invoice should clearly show the breakout. The financial officer should set up some control to ensure that duplicate payments are not made. Payments should not be made unless there is evidence that goods or services have been received. RECORDS ORGANIZATION Record organization is an important part of the management of a grant. Subgrantees are encouraged to keep all fiscal and programmatic records organized in one accessible file. Some subgrantees choose to use a 3-ring binder, while others use a folder or expandable folder system. However the records are kept, it is important to create an organized system so that records can be easily located. The program monitors developed the following system which may be of assistance in establishing the grant files. 18 SECTION: TABS: Award Documents Original Application Award Notice Special Conditions A-1 Form - Authorization to Sign Project Documents A-4 Form - Certificate of Equal Employment Opportunity Plan A-10 Form - Statement of Audit Arrangements A-12 Form - Disclosure of Lobbying Activities A-2 Budget Revisions Budget Extension Requests W-9 Form SECTION: TABS: Financial Documents Accounting Spreadsheet A-3 Forms - Monthly Request for Funds A-7 Forms - Quarterly Reports (Reporting of Subgrant Expenditures and Financial Status Form) Copies of Checks A-8 Form - Quarterly Status Report for Project Income Copies of Invoices Purchase Orders and Receipts SECTION: TABS: Correspondence & Close-out Documents Letters and E-mails to and from DAC Fax Confirmation Sheets for Documents Faxed to DAC A-5 Form - Statement of Equipment Purchases A-6 Form - Equipment Inventory Progress Reports Final Annual Report Any other documents relating to the grant Subgrantees are required to maintain all programmatic and financial records, supporting documents, statistical and other records and reports for a period of five years after the project has ended and until all audit findings have been resolved. When records are stored away from the subgrantee's principal office, a written index of the location of records stored should be on hand and ready access should be assured. The DAC, the Office of Justice Programs, and the State Auditor have the right of access to subgrantee records pertaining to the grant award. This access extends to any books, documents, papers and other records of the subgrantee that are necessary for audits, examinations, excerpts and transcripts. The subgrantee has the same right of access to pertinent records of subcontractors for similar purposes. NON-SUPPLANTING OF FUNDS Federal funds must be used to supplement, or add to, existing funds for the program. Supplanting occurs when appropriated funds are replaced with federal funds. This occurs 19 most commonly with personnel but supplanting can occur with other allowable budget categories. COMMINGLING OF FUNDS A physical segregation of funds is not required. However, the accounting systems of all subgrantees must ensure that funds are not commingled with funds from other sources. Each award must be accounted for separately, including any interest earned. Funds specifically budgeted and/or received for one project may not be used to support another. Where a subgrantee’s accounting system cannot comply with this requirement, the subgrantee shall establish a system to provide adequate fund accountability for each project that it has awarded. MATCH Match Requirements The federal share for these projects may not exceed 75% of the total cost of the project. A 25% match is required. Match for the JAG program may be either cash or in-kind. Funds provided for match must be used to support a federally funded project and must be in addition to, and therefore supplement, funds that would otherwise be made available for the state program purpose. Match is restricted to the same use of funds as allowed for the Federal funds. The 25% match requirement refers to a total amount and is not a line item by line item requirement. For example, if the federal budget proposed is $750 for personnel and $750 for equipment, the match budget would be a total of $500 allocated to categories of your choice. The match categories are not required to be equipment or personnel. The match funds could be travel expenses. Types of Match 1. Cash Match includes cash spent for project-related costs. Allowable cash match only includes those costs which are allowable with Federal funds. 2. In-kind Match includes, but is not limited to, the valuation of in-kind services. “Inkind” is the value of something received or provided that does not have a cost associated with it. An in-kind match may include donations of expendable and nonexpendable equipment, office supplies, workshop or classroom materials, work space or the monetary value of time contributed by professional and technical personnel and other skilled and unskilled labor if the services they provide are an integral and necessary part of a funded project. The value placed on loaned or donated equipment may not exceed its fair rental value. The value placed on donated services must be consistent with the rate of compensation paid for similar work in the organization or the labor market. Fringe benefits may be included in the valuation. Volunteer services must be documented, and to the extent feasible, supported by the same methods used by the subgrantee organization for its own employees. The value of donated space may not exceed the fair rental value of comparable space as established by an independent appraisal of comparable space and facilities in a privately owned building in the same 20 locality or $10 per square foot and 150 square foot per person. The basis for determining the value of personal services, materials, equipment, and space must be documented. Source and Type of Funds Cash match may be applied from the following sources: 1. Funds from States and local units of government that have a binding commitment of matching funds for programs or projects. 2. Funds from the following: a. Housing and Community Development Act of 1974, USC §5301, et seq. (subject to the applicable policies and restrictions of the Department of Housing and Development). b. Appalachian Regional Development Act of 1965, 40 USC §214. 3. Equitable Sharing Program, 21 USC §881 (e) (current guidelines developed by the DOJ Asset Forfeiture Office apply). Forfeited assets used as match from the Equitable Sharing Program would be adjudicated by a Federal court. 4. Funds contributed from private sources. 5. Program income and the related interest earned on that program income generated from projects, provided they are identified and approved prior to making an award. 6. Program income funds earned from seized assts and forfeitures (adjudicated by a State court, as State law permits). 7. Funds appropriated by Congress for the activities of any agency of a Tribal government of the Bureau of Indian Affairs performing law enforcement functions on Tribal lands. 8. Sources otherwise authorized by law. Timing of Matching Contributions Matching contributions need not be applied at the exact time or in proportion to the obligation of the Federal funds. However, the full matching share must be obligated by the end of the period for which the federal funds have been made available for obligation. Records for Match Subrecipients must maintain records which clearly show the source, the amount, and the timing of all matching contributions. 21 PROJECT INCOME Definitions for Project Income The following definitions clarify project income and how it is accounted for through the grant award. Project Income - is defined as any net income earned as a direct result of grant supported activities or earned only as a result of the grant during the funding period. Project income is recorded as received by the subgrantee after it has been collected. In the case of drug task forces, project income is considered received after it has been adjudicated by the State court, all appeals have been finalized, and is available for use by the subgrantee. Project income can be used for the same allowable costs as federal grant funds. During the Grant Period - is defined as the time between the effective date of the award and the ending date of the award reflected in the award document. A Direct Result - is defined as a specific act or set of activities that are directly attributable to grant funds and which are directly related to the goals and objectives of the project. Examples of Project Income Examples of project income as a direct result of grant funds includes: • • • • • asset seizures and forfeitures income received from the sale of seized and forfeited assets (personal or real property) royalties a court-ordered award of attorney’s fees or costs registration and/or tuition fees Disposition Project income may be used to supplement costs or reduce project costs, or may be refunded to the Federal government. Project income may be used by the subgrantee for any purpose that furthers the broad objectives of the legislation under which the award was made. These objectives may include expanding the program, continuing the program, obtaining equipment or other assets needed for the program, or for other activities that further the statute’s objectives. Project income should be used as earned and expended as soon as possible. Project income not expended at the end of the award period must be returned to the Department of Justice. Accounting for Project Income Project income should be used as earned and expended as soon as possible. If the cost is allowable under the Federal grant program, then the cost would be allowable using program income. If there is no special condition on the award concerning the accounting for project income after the funding period, then project income can be used at the discretion of the subgrantee. The Federal portion of project income must be accounted 22 for up to the same ratio of Federal participation as funded in the project or program. For example: If a subgrantee was funded by formula/block funds at 75 percent Federal funds and 25 percent non-Federal funds and the total program income earned by the grant was $100,000, $75,000 must be accounted for and reported, by the subgrantee, as program income on the Form A-8 Quarterly Status Report for Project Income. Reporting of Project Income Project income must be reported on the A-8 Quarterly Status Report for Project Income and submitted on a quarterly basis by the deadlines as indicated in the chart under Financial Reporting Requirements. TIPS IN REPORTING PROJECT INCOME: In reporting Project Income on the A-8 Quarterly Status Report, there cannot be more project income expenses than project income earned. An A-8 Report should not have a negative balance. Project Income Documentation Project Income, like federal and match funds, must be reported accurately and supported by documentation. Project income documentation must consist of the date of seizure, case number and name, date of adjudication and deposit, the amount, and a coordinating court order. Documentation of the expenditure of project income should include the date, payee, check number, and amount. Expenses should have a coordinating invoice or receipt. Compliance Subgrantees are responsible for the implementation and compliance of project income guidelines. Technical assistance, when needed, can be provided by the DAC and/or the Office of the Comptroller. FINANCIAL REPORTING REQUIREMENTS Subgrantees must comply with the following financial reporting requirements. These requirements include program record keeping, programmatic reporting, and financial reporting. The reports can be obtained via the website. Go to www.ok.gov/dac. Click on the Federal Grants Division, click on Subgrantee Toolbox, scroll down to Project Forms. The following is a list of the required reporting requirements: 23 FORM FORM A-3 REQUEST FOR FUNDS FORM FORM A-7 QUARTERLY REPORT • Quarter ending 9/30 • Quarter ending 12/31 • Quarter ending 3/31 • Quarter ending 6/30 • Final period ending 8/31 FORM A-8 QUARTERLY STATUS REPORT FOR PROJECT INCOME • Quarter ending 8/31 • Quarter ending 12/31 • Quarter ending 3/31 • Quarter ending 6/30 • Final Report ending 8/31 FORM A-5 STATEMENT OF EQUIPMENT PURCHASES FORM A-6 EQUIPMENT INVENTORY DUE DATE The A-3 Form is due the 15th of each month. If the 15th falls on a Saturday, forms are due on Friday the 14th. If the 15th falls on a Sunday, forms are due on Monday, the 16th. No exceptions. Due October 15, 2007 Due January 15, 2008 Due April 15, 2008 Due July 15, 2008 Due September 15, 2008 Attach to the A-7. Due September 15, 2007 Attach to the A-7. Due January 15, 2008 Attach to the A-7. Due April 15, 2008 Attach to the A-7. Due July 15, 2008 Attach to the A-7. Due September 15, 2008 The A-5 Form is due October 1, 2008 – 60 days after the end date of the award. The A-6 Form is due September 1, 2008 – 60 days after the end date of the award. COMPLIANCE WITH FISCAL REPORTING REQUIREMENTS Subgrantees must submit all fiscal reports by the deadlines as set by the Federal Grants Division within the DAC. The Program Specialist for the grant program will maintain a checklist and routinely review compliance of the subgrantee in submitting the fiscal reports. If these deadlines are not met, subsequent monthly draws will be held until the reports are submitted. Should the dates for any financial report change, the subgrantee will be notified in writing of the new due dates. STANDARD ASSURANCES The authorized certifying official of the applicant agency is required to accept the Certification Regarding Lobbying, Debarment, Suspension, and Other Responsibility 24 Matters; and Drug Free Workplace Requirements. The applicant agrees to comply with the following requirements: Lobbying The Anti-Lobbying Act (18 U.S.C. § 1913) was recently amended to significantly expand the restriction on use of appropriated funding for lobbying. The subgrantees, contractors, and subcontractors may not use any federal funds, either directly or indirectly, to support the enactment, repeal, modification, or adoption of any law, regulation, or policy, at any level of government without the express approval of OJP. Any violation of this prohibition is subject to a minimum $10,000 fine for each occurrence. Debarment The subgrantees have not been debarred or suspended from federal benefits and/or no such proceedings have been initiated against them; have not been convicted of, indicted for, or criminally or civilly charged by a government entity for fraud, violation of antitrust statutes, embezzlement, theft, forgery, bribery, falsification or destruction of records, making false Statements, or receiving stolen property; and have not had a public transaction terminated for cause or default. Drug Free Workplace Each subgrantee shall implement and post within the agency a Drug Free Workplace Policy. Information Technology Compliance As appropriate, all equipment and software developed under this grant program must be compliant with U.S. Department of Justice information technology interface standards, including the National Criminal Intelligence Sharing Plan, the Global Justice XML Data Model, and the Law Enforcement Sharing Plan. National Environmental Policy Act All actions significantly affecting the quality of the environment are subject to the provisions of the National Environmental Policy Act (NEPA) and other related federal environmental laws. Most projects will not be affected by NEPA. If however, a project involves minor renovation, construction, or any other activity that may have an impact on the environment or change the use or function of a facility, the subgrantee must provide a full description of the proposed project to DAC prior to project implementation. A determination regarding whether any further action is necessary will be made to and by BJA. Seat Belt Use Recipients of federal funds shall encourage the adoption and enforcement of on-the-job seat belt policies and programs for its employees when operating company owned, rented, or personally owned vehicles. 25 Limited English Persons Recipients are required to take reasonable steps to ensure that limited English persons (LEP) persons have meaningful access to services provided by the grant. Meaningful access may entail providing language assistance services, including oral and written translation when necessary. EQUAL EMPLOYMENT OPPORTUNITY ASSURANCE OF COMPLIANCE CLAUSE Compliance with the provisions of Omnibus Crime Control and Safe Streets Act of 1968, Title VI of the Civil Rights Act of 1964, Section 504 of the Rehabilitation Act, Section 1407 of the Victims of Crime Act, Title II of the Americans with Disabilities Act of 1990, Title IX of the Education Amendments of 1972, and the Age Discrimination Act of 1975 is required. These laws prohibit discrimination on the basis of race, color, national origin, religion, sex, age, or disability as it relates to funded programs or activities. National origin discrimination includes discrimination on the basis of limited English proficiency (LEP). To ensure compliance with the Title VI and the Safe Streets Act, subgrantees are required to take reasonable steps to ensure that LEP persons have meaningful access to their programs. Meaningful access may entail providing language assistance services, including oral and written translation, where necessary. Reasonable costs associated with providing meaningful access for LEP individuals are considered allowable program costs. The U.S. Department of Justice has issued guidance for subgrantees to assist them in complying with Title VI requirements. The guidance document can be accessed on the Internet at www.lep.gov. 26 ALLOWABLE and NON-ALLOWABLE COSTS Allowable Costs Allowable costs are those costs identified in the grant program’s authorizing legislation. In addition, costs must be reasonable, allowable, necessary to the project, and comply with the grant’s funding statute requirements. Allowable costs include: • • • • • • • • • Personnel Personnel Benefits Equipment Travel Supplies and Operating Expenses Contractor and Consultants Facilities and Equipment Rental Confidential Funds Other Allowable Costs If non-allowable costs are incurred, these expenditures will be disallowed and funds will be required to be returned to the Office of Justice Programs. Refer to the section on unallowable costs related to the JAG Program. Expenditures Requiring Prior Approval Some expenditures require prior approval from the Director of Federal Grants. Refer to the specific allowable expense for more information. Expenditures requiring preapproval include: 1. Equipment and Other Capital Expenditures not specifically listed in the approved budget 2. Consultant Rates and Other Contractual Agreements 3. Criminal Justice Information and Communication Systems 4. Automatic Data Processing (ADP) Equipment and Software Procedures for Requesting Prior Approval Requests for any of the above expenditures must be submitted on the Form A-2 Budget Revision and Grant Extension Request Form. The request must be adequately justified with an explanation to permit review of allowability. Requests must be submitted to the Director of Federal Grants. Non-Allowable Costs The following expenditures are not allowed under the JAG Program. Land Acquisition 27 The funding legislation specifies that no Federal award involving renting, leasing, or construction of buildings or other physical facilities shall be used for land acquisition. Compensation of Federal Employees Salary payments, consulting fees, or other remuneration of full-time Federal employees are unallowable costs. Travel of Federal Employees Costs of transportation, lodging, subsistence, and related travel expenses of awarding agency employees are unallowable charges. Travel expenses of other Federal employees for advisory committees or other program or project duties or assistance are allowable if they have been: 1. Approved by the Federal employee's Department or Agency; and 2. Included as an identifiable item in the funds budgeted for the project or subsequently submitted for approval. Bonuses or Commissions The subgrantee is prohibited from paying any bonus or commission to any individual or organization for the purpose of obtaining approval of an application for award assistance. Bonuses to officers or board members of profit or non-profit organizations determined to be a profit or fee and are unallowable. Military-Type Equipment Costs for such items as armored vehicles, explosive devices, and other items typically associated with the military arsenal, excluding automatic weapons, are unallowable. Exceptions MAY be made by the awarding agency upon a written request and justification from the subgrantee. Lobbying All subgrantees must comply with the provisions of the government-wide Common Rule on Restrictions on Lobbying, as appropriate. In addition, the lobbying cost prohibition applicable to all subgrantees of funding includes the following. No funds may be used for purposes of: 1. Attempting to influence the outcome of any Federal, State, or local election, referendum, initiative, or similar procedure, through in-kind or cash contributions, endorsements, publicity, or similar activity; 2. Establishing, administering, contributing to, or paying for the expenses of a political party, campaign, political action committee, or other organization established for the purpose of influencing the outcome of elections. 3. Attempting to influence: (a) the introduction of Federal or State legislation; or (b) the enactment or modification of any pending Federal or State legislation through communication with any member or employee of the Congress or State legislature (including efforts to influence State or local officials to engage in 28 4. 5. 6. 7. 8. similar lobbying activity), or with any government official or employee in connection with a decision to sign or veto enrolled legislation; Publicity or propaganda purposes designed to support or defeat legislation pending before legislative bodies; Paying, directly or indirectly, for any personal service, advertisement, telegram, telephone, letter, printed or written matter, or other device, intended or designed to influence in any manner a member of Congress or of a State legislature, to favor or oppose, by vote or otherwise, any legislation or appropriation by either Congress or a State legislature, whether before or after the introduction of any bill or resolution proposing such legislation or appropriation; Engaging in legislative liaison activities, including attendance at legislative sessions or committee hearings, gathering information regarding legislation, and analyzing the effect of legislation, when such activities are carried out in support of or in knowing preparation for an effort to engage in unallowable lobbying; or Paying a publicity expert. The Anti-Lobbying Act, 18 U.S.C. § 1913, was recently amended to expand significantly the restriction on use of appropriate funding for lobbying. This expansion also makes the anti-lobbying restrictions enforceable via large civil penalties, with civil fines between $10,000 and $100,000 per each individual occurrence of lobbying activity. These restrictions are in addition to the antilobbying and lobbying disclosure restrictions imposed by 31 U.S.C. § 1352. No