REIMBURSEMENT GUIDELINES

1. REIMBURSEMENT GUIDELINES Community Resources Management Fiscal Year 2020

2. REIMBURSEMENT GUIDELINES

3. LEARNING OBJECTIVES • Understand the CRM grant reimbursement request process • Identify the Uniform Administrative Requirements for proper grant management • Identify the source documentation required for reimbursement requests

4. GRANTS • Emergency Solutions Grant (ESG) • Edward Byrne Memorial Justice Assistance Grant (JAG) Program • Outside Agency Grant (OAG)

5. GRANTS Coordinators • ESG: Tameca Ulmer • JAG: Emma Garcia • OAG: Shylo Endris, Emma Garcia, or Tameca Ulmer

6. CLARK COUNTY FISCAL YEAR • JULY 1, 2019 - JUNE 30, 2020 • NO EXTENSIONS ALLOWED • Budget modifications are allowed • Contact Grants Coordinator if budget modification is needed

7. CLARK COUNTY YEAR-END • Year-End is June 30, 2020 • Submit final invoices by July 13, before the AP cutoff • Period 13 is approx. July 1- July 13

8. RESOLUTION/INTERLOCAL AGREEMENT Please read your Resolution/Interlocal Agreement. All grant rules and guidelines are listed and explained here.

9. 2 CFR PART 200 • 2 CFR Part 200-Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards • 2 CFR Part 200 Subpart E Cost Principles • 2 CFR Part 200 Subpart F Audit Requirements

10. 2 CFR PART 200 SUBPART E • General Provisions • Basic Considerations • Direct and Indirect (F&A) Costs • Special Considerations for States, Local Governments & Indian Tribes • Special Considerations for Institutions of Higher Education • General Provisions for Selected Items of Cost

11. 2 CFR PART 200 SUBPART F • General • Audits • Auditees • Federal Agencies • Auditors • Management Decisions

12. INTERNAL CONTROLS §200.61 Internal Controls • Internal controls means a process, implemented by a non-Federal entity, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:

13. INTERNAL CONTROLS • Effectiveness and efficiency of operations; • Reliability of reporting for internal and external use; and • Compliance with applicable laws and regulations.

14. INTERNAL CONTROLS

15. Generally Accepted Accounting Principles (GAAP)

16. INTERNAL CONTROLS • Accounting Policy • Conflict of Interest Policy • Information Technology Policy • Personnel Policy • Procurement Policy • Property Management Policy • Purchasing Policy • Travel Policy

17. FINANACIAL MANANGEMENT §200.302   Financial Management • (3) Records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. • (4) Effective control over, and accountability for, all funds, property, and other assets. The non-Federal entity must adequately safeguard all assets and assure that they are used solely for authorized purposes. See §200.303 Internal controls.

18. FINANACIAL MANANGEMENT Note when thinking about purchases: What a reasonable and prudent person would expect

19. REIMBURSEMENT GUIDELINES • Reimbursement Checklist • Transmittal Invoice • Budget Spreadsheet • General Ledger • Salary & Fringe (if applicable) • Source Documentation

20. REIMBURSEMENT CHECKLIST

21. TRANSMITTAL INVOICE

22. BUDGET SPREADSHEET

23. BUDGET SPREADSHEET Example

24. GENERAL LEDGER • ABSOLUTELY REQUIRED WITH ALL INVOICE SUBMISSIONS! NO EXCEPTIONS • GL Shows proof of payment • If you do not have a General Ledger, you will be REQUIRED to provide additional backup • Proof of ACH • Remittance Advice or Receipt • Front of check

25. GENERAL LEDGER EXAMPLE

26. SOURCE DOCUMENTATION • Spreadsheet that details all requested amounts (journal entry) and corresponding backup numbered and placed in chronological order • Transaction Detail by Account Report listing amounts, etc. (general ledger)

27. SOURCE DOCUMENTATION • Copy of invoice/bill paid by organization from healthcare organization, accountant, etc. • DETAILED receipt/invoice indicating item or service purchased, date and method of payment-NO CASH

28. SOURCE DOCUMENTATION • Complete credit Card statement (credit card must be issued to the organization) Not required with invoice submission • ONLY Front and back copy of clearedcheck or complete bank statement

29. SOURCE DOCUMENTATION-NOTIFICATION • Please note that if we do not receive ALL requested pages of your invoice, your invoice will be returned as UNPAID and it will be the responsibility of the organization to review their packet(s) and make the necessary adjustments.

30. SALARY & FRINGE

31. SALARY & FRINGE • Payroll journal should outline: • Rate of pay, amount of pay, payroll period • Grant labor distribution • Full hours • Hours charged to grant • % charged to the grant • Exempt employee must have a distribution sheet as well • Benefits and taxes • Social Security and Medicare • Health Insurance and other allocations

32. SALARY & FRINGE • Timesheets signed by employee • Provide % of fringe charged based on salaries • Will need to provide more if this information is not clearly outlined on Payroll Journal or General Ledger • Detail all fringe amounts in Payroll Ledger • Front copy check

33. SAMPLE PAYROLL JOURNAL

34. SAMPLE TIMESHEET

35. EARNINGS STATEMENT

36. ALLOWABLE FRINGE • FICA (Social Security and Medicare) • Worker’s Comp Insurance • Pension & Retirement • 401K Employer’s Matching Share • Unemployment Insurance • Health Insurance • Dental & Vision Insurance • Life Insurance

37. NOT ALLOWABLE FRINGE • Federal Tax withholdings paid by the employee

38. TRAVEL • www.gsa.gov. • Select Travel and use the old rate look up as a guide. • Lodging-by Primary Destination and month • Meals and Incidental Expenses • Car rental-what a reasonable person would expect

39. TRAVEL

40. TRAVEL

41. TRAVEL

42. TRAVEL • Travel expenses may be requested after the trip has occurred • Meals: No longer requiring detailed receipts, only paying per diem rate per day • If you have questions about allowable travel, please contact your assigned Grants Coordinator

43. CONTRACTED EMPLOYEES • Copy of contract/agreement for class/event outlining the period of service signed by director and presenter or • Invoice from contracted employee with a detailed explanation of the service, dates, and hours worked should be listed on the invoice/contract.

44. CONTRACTED EMPLOYEES • Sign-in sheets • Schedule of events, course outline or event flyer with date and time • Contact your Grants Coordinator for an example of a Consulting Contract

45. ESG MATCH • The Emergency Solutions Grant requires a dollar-to-dollar match. • Match documentation must be included with each reimbursement request.

46. ADDRESS CHANGES • If you have an address change contact Grants Coordinator: must submit a W-9 and CC Supplier Form (pgs. 59-64) • It is your responsibility to notify your Grants Coordinator about address changes

47. PAYMENT • No check pick up allowed • Set up ACH for fastest reimbursements (pg. 65) • Submit requests prior to 20th of each month • Submit monthly • Email within 1-2 weeks if not heard back regarding receipt of invoices

48. PAYMENT • Payments once processed can take 7-14 business days to be received • If not paid within 30 days, contact Grants Coordinator immediately

49. ZOOMGRANTS PAYMENT • Once your agency has submitted payments Status Definitions: If your payment is marked • Pending: waiting for Grants Coordinator to review • Approved: Passed review and is being sent to AP • Declined: Needs to be resubmitted by organization due to missing information (you should get an email from your Grants Coordinator) • Paid: Full invoice has been entered by Grants Coordinator in AP system but does not mean check has been cut yet. This will take 7-14 business days.

50. SOURCE DOCUMENTATION Please… • HIGHLIGHT amounts • ORGANIZE the invoice and NUMBER the documents • Submit ALL invoices in ZoomGrants