1 / 19

SIF Sub-Grantees Subaward Agreement/ MOU Webinar

SIF Sub-Grantees Subaward Agreement/ MOU Webinar. Prepared by Steve Adams, Deputy Director, NFWS. February 11, 2011 . Agenda. Introduction Why The Language is There Reviewing Subaward Agreement Reviewing MOU Other Discussion. Introductions. Steve Adams (NFWS) Shannon Mason (NFWS)

leslie-trevino
Télécharger la présentation

SIF Sub-Grantees Subaward Agreement/ MOU Webinar

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. SIF Sub-GranteesSubaward Agreement/ MOU Webinar Prepared by Steve Adams, Deputy Director, NFWS February 11, 2011

  2. Agenda • Introduction • Why The Language is There • Reviewing Subaward Agreement • Reviewing MOU • Other Discussion

  3. Introductions • Steve Adams (NFWS) • Shannon Mason (NFWS) • Jill Moriello (JFF Grants Management Analyst) • Ruth French – auditor at JFF (fed funds experience)

  4. We’re new at federal subgranting • Re-granting federal funds is fairly new to us. So we haven’t tested our subaward agreements much. • Subaward could have been clearer and with fewer requirements. • We should have provided additional guidance along with fiscal webinar.

  5. Why the language is there • Our federal grant from CNCS/SIF requires that we notify subgrantees that the same rules apply to them • We have to show we’re in compliance • Again, could have been clearer with you

  6. The Subaward agreement • Go to Subaward agreement • Go to MOU

  7. Cost Principals • Allowable/Unallowable • Allocable • Reasonable • Consistent

  8. Allowable Costs • Be included in the Approved Budget • Be reasonable and allocable for the performance of the award • Be given consistent treatment within the entire organization • Be in accordance with GAAP • Not included as a cost or used to meet cost sharing or matching requirements of any other federally-financed program

  9. Unallowable Costs • Examples • Lobbying • Fines and Penalties • Expenses not necessary to meet program objectives • Costs that would constitute waste, fraud and abuse • Unreasonable costs from a “prudent person” perspective

  10. Allocable Costs • A cost is allocable to the grant if: • It is treated consistently with other costs incurred for the same purpose in like circumstances and if: • It is incurred specifically for the award • Benefits both the award and other work and can be distributed in reasonable proportion to the benefits received or • Is necessary to the overall operation of the organization

  11. Reasonable • A cost is reasonable if, in its nature or amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the costs

  12. Consistent • Grantees must be consistent in assigning costs • Regardless of the source of funding, i.e. federally or non-federally sponsored activities, and • Following written cost allocation plan, as applicable • Charges must be consistent with those normally allowed in like circumstances in the organization’s non-federally sponsored activities

  13. Proper Documentation is a Must Allowable Allocable Reasonable Consistently Applied Document, Document, Document

  14. Tracking Federal Intermediary and Sub-Grantee Revenues and Expenditures

  15. Efficient Accounting System • Accounting system must be capable of: • Distinguishing between grant vs. non grant related expenditures • Identifying costs by Program Year • Identifying costs by Budget Category • Accounting for each award/grant separately • Properly segregates fund sources • Easily provide management with financial reports at both the detail and summary levels

  16. Fiscal Responsibility Highlights • Effective Financial Management • Written and followed policies and procedures • Qualified and trained financial staff • Effective communications • Succession planning and cross-training • Self-assessment and continuous improvement • Active, knowledgeable and informed Board and finance committee

  17. Fiscal Responsibility Highlights (continued) • Overall compliance with State and Federal regulations • Accurate, timely and complete financial reporting • Tracking of budget to actual expenses • Ensure key staff understand roles, responsibility, understand each other’s priorities and work together

  18. Criminal History Check • Statewide Criminal History Search • www.NationalSexOffenderRegistry.gov • Differs by State • FBI can be substituted for a statewide search • Murder is the only disqualifier • Required personnel: • Anyone receiving a salary • Prime or Sub-grantee level—all are required • Refer to CNCS FAQ on website for further assistance

  19. DISCUSSION 19

More Related