| Grants
& Contracts Contract
Information - Information
required on contracts or letters of agreement.
- Contracting Parties -
Clearly state the Receiving Agency
and the Performing Agency. - Term of Contract -
Beginning
and ending dates. - Statement of Services -
Brief paragraph
or an attachment if it is lengthy. - Contract/Grant Amount -
The amount of the grant and any matching by the District. - Payment
for Services -
Payment and billing information such as how does the
District obtain the funds, contact person, address and phone numbers for billing,
due dates, required reports and their due dates, are deviations of the budget
allowed, costs that the grant will allow or will not allow. - Agreement
-
Agreement must be signed by an authorized official of the college
and the granting agency. Usually the granting agency provides the agreement
to be signed by the person or agency performing the services. You may want
to check with the agency or company regarding any standard agreements they use.
New Account Number - Required
information to create a new account number for a grant.
- Who is the Grantor?
- For federal funds, we
must have the Catalog of Federal Domestic Assistant (CFDA) number. If this
is not on you award letter, you must request this number from the grantor.
- The
CFDA number is also required for sub-recipient federal funds which are passed-through
a state or private source.
- For all other funds, we must know if the source
of funds is a private/public and for profit/non-profit.
- The
Fiscal Affairs office must have a copy of signed agreement along with the
grant package and an approved ACCD Grants & Contracts Operation Budget.
A Grant Position Form must be submitted on when salaries are charge to a grant.
- The
following items should be clearly stated on the grant or grant package:
- The
agreement period.
- The total funding.
- Language addressing changes
on the budget.
- Language addressing any District match/cost sharing.
- Required
reports - specifically financial reports and any required audit reports.
- Method
of payment. For payments other than check or warrant, we must have the required
bank information so the funds wired are received in the correct District bank
account.
Budget Manager's
Responsibilities
- Follow all ACCD Purchasing
Guidelines.
- Verify that all expenses are within the grant guidelines.
Expenses that are disallowed will be charged to your ACCD Departmental Budget.
- Review
your accounting reports on a monthly basis. These reports can be obtained from
campus budget office. This information can also be reviewed on-line via Advantage
or HRS. Request for Advantage IDs should be sent to Purchasing. Request for Human
Resource System IDs should be sent to Human Resources. Review HRS transactions;
look at screens under the LD1 menu. For transactions under account number, it
is agency-organization number.
- As the grant approaches the ending
date, make sure that all allowable expenses have been charged to the grant and
encumbrances have been cleared. The ACCD Departmental Budget must pay expenses
arriving after the close of the grant.
- Make sure all required programmatic
reports have been submitted.
- Grants requiring that the District
comply with OMB Circular A-21. The Grant Manager must: If personal services
are to be charged to a Federal Sponsored Program, we must be able to document
that "after-the-fact confirmation" of cost charged to the program has taken place
and that the charges to the program represent actual costs of work performed
on that program. It would appear that the report should confirm that the salary
or wage charged to the program represents a reasonable estimate of the work that
was actually performed by that employee during the period covered by the report
(monthly appears to be the safe period to use). The employee, principal
investigator, or responsible official using suitable means of verification that
the work was performed should sign the report. Including in the report a description
of activities performed may be appropriate and helpful if questioned at a latter
date about the work done.
PASS THROUGH GRANTS
From: Circular No. A-133 - Revised June 24, 1997, Audits of States,
Local Governments, and Non-Profit Organizations. Subrecipients shall
submit to each pass-through entity one copy of the reporting package for each
pass-through entity when the schedule of findings and questioned costs disclosed
audit findings relating to Federal awards that the pass-through entity provided
or the summary schedule of prior audit findings reported the status of any audit
findings relating to Federal awards that the pass-through entity provided. Instead
of submitting the reporting package to a pass-through entity, when a subrecipient
is not required to submit a reporting package to a pass-through entity, the subrecipient
shall provide written notification to the pass-through entity that: an audit of
the subrecipient was conducted in accordance with this part (including the period
covered by the audit and the name, amount, and CFDA number of the Federal award(s)
provided by the pass-through entity); the schedule of findings and questioned
costs disclosed no audit findings relating to the Federal award(s) that the pass-through
entity provided; and, the summary schedule of prior audit findings did not report
on the status of any audit findings relating to the Federal award(s) that the
pass-through entity provided. A subrecipient may submit a copy of the reporting
package to a pass-through entity to comply with this notification requirement. Requests
for report copies. In response to requests by a Federal agency or pass-through
entity, auditees shall submit the appropriate copies of the reporting package
and, if requested, a copy of any management letters issued by the auditor.
Circular No. A-133 - Revised June 24, 1997
Circular No. A-133 - Revised June 24, 1997
Audits
of States, Local Governments, and Non-Profit OrganizationsEXERPTS:
Subpart D--Federal Agencies and Pass-Through Entities
§___.400 Responsibilities. d)
Pass-through entity responsibilities. A pass-through entity shall perform
the following for the Federal awards it makes: (1)
Identify Federal awards made by informing each subrecipient of CFDA title and
number, award name and number, award year, if the award is R&D, and name of
Federal agency. When some of this information is not available, the pass-through
entity shall provide the best information available to describe the Federal award.
(2)
Advise subrecipients of requirements imposed on them by Federal laws, regulations,
and the provisions of contracts or grant agreements as well as any supplemental
requirements imposed by the pass-through entity. (3)
Monitor the activities of subrecipients as necessary to ensure that Federal awards
are used for authorized purposes in compliance with laws, regulations, and the
provisions of contracts or grant agreements and that performance goals are achieved.
(4)
Ensure that subrecipients expending $300,000 or more in Federal awards during
the subrecipient's fiscal year have met the audit requirements of this part for
that fiscal year. (5)
Issue a management decision on audit findings within six months after receipt
of the subrecipient's audit report and ensure that the subrecipient takes appropriate
and timely corrective action. (6)
Consider whether subrecipient audits necessitate adjustment of the pass-through
entity's own records. (7)
Require each subrecipient to permit the pass-through entity and auditors to have
access to the records and financial statements as necessary for the pass-through
entity to comply with this part.
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