HHS Compassion Capital Fund

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• HHS Compassion Capital Fund
• Opportunity Grants Management Webinar
• May 15 May 16, 2008
• Facilitators Michelle D. Dunlap, Program
  Manager, MI NOW! Program
• Tina Bruce, Accounting Business
  Manager, MNA

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Grants Management Agenda

• Opportunity Grants (Sub-Award) Authority
  Purpose
• Implementation Guidelines
• Bookkeeping Documentation
• MNA Monitoring
• Reporting
• Final Financial Reports (Expense Report FS
  269A)
• Final Program Report (Evaluation)
• Media Press Release
• Questions Answers

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Opportunity Grant (Sub-Award) Overview

• Authority Sub-awards are made possible through
  the Compassion Capital Fund Demonstration Program
  under the authority of the U.S. Department of
  Health Human Services (HHS), Administration for
  Children and Families (ACF), Office of Community
  Services (OCS).
• Purpose
• To provide funding for the implementation of
  activities that are critical to the long-term
  viability of small faith community-based
  organizations to increase the effectiveness of
  organizational operations and programmatic
  activities.

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Implementation Guidelines

• Grant funds used only for the Purpose(s) stated
  on organizations award letter and Memorandum of
  Understanding (MOU).
• Spending according to the approved Line Item
  Budget included with the check and copy of the
  signed MOU you will receive by May 27, 2008.
• Implementation period is May 27-August 31, 2008.
• All grant funds must be expended by August 31,
  2008. No extension of time will be granted.
• Return any unspent grant monies to the Michigan
  Nonprofit Association by September 5, 2008 with
  the Final Financial Reports.
• All Final Financial Program Reports are due by
  September 5, 2008. No extension of time will be
  granted.

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Implementation Guidelines (contd)

• Requests for Budget Changes
• Must be submitted in writing via email from the
  organizations contact person on MI NOW! record
  at least 15 days in advance of anticipated
  purchase and wait for a written response before
  expending any funds.
• Send request to Michelle D. Dunlap, Program
  Manager, email address mdunlap_at_mnaonline.org.

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Implementation Guidelines (contd)

• Invoice from Michigan Nonprofit Association (MNA)
• Each Sub-awardee organization will receive an
  invoice for the full amount of the grant award in
  August 2008.
• Invoice will remain active as a liability owed to
  the MNA until the sub-awardee organization has
  submitted the required Final Financial Program
  Reports with attached receipts by September 5,
  2008
• The sub-awardee organization will return the full
  amount of the grant award as invoiced if the
  reports are not submitted and or received by the
  designated party by September 5, 2008.
• Checks should be maid payable to the Michigan
  Nonprofit Association and mailed to Tina Bruce,
  Accounting Business Manager, Michigan Nonprofit
  Association, 1048 Pierpont, Suite 3, Lansing, MI
  48911.

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Bookkeeping Documentation

• Design an internal system to group grant
  activities and documents. Include items such as
• Notice of grant award, amendments and original
  grant application
• Expenses/vendors, consultant agreements, etc.
• General correspondence
• Monthly financial reports (e.g., budget to actual)

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Primary Goal

• All expenditures should contain documentation
  (i.e., brief descriptions, agendas, reports etc.)
  that supports why the transactions are allowable
  under your MI NOW! Opportunity Grant (Sub-award)
• Accounting records should trace back to the
  source documentation
• Documentation (receipts) will be required for
  each individual purchase approved under each
  budget category on your Line Item Budget.

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Personnel Expenses

• Salary Documentation
• Timesheets
• Quarterly payroll returns (941)
• Payroll register
• Personnel file with salary/wage information
• Employment contract
• Cancelled checks/Direct deposit schedule

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Personnel Time Activity Reporting Under OMB
Circular A-122

• Must reflect an after-the-fact distribution of
  the employee actual activity
• Must account for the total activity of each
  employee approved to receive dollars from the
  Opportunity Grant
• Must be prepared at least monthly and should
  coincide with one or more pay periods
• Must be signed by the employee
• Budget estimates do not qualify as support for
  expenditures

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Personnel Fringe Benefits

• You must have supporting documentation for
  amounts charged to grants
• Insurance receipts
• Cost allocation plan
• Paid invoices

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Travel

• Travel authorization travel expenses chargeable
  to your grant must be consistent with the travel
  policies of your organization
• Paid travel-related receipts/invoices (i.e.
  lodging, conference/training registration, car
  rental, etc.)
• Per diem rates (i.e. meals based on
  organizations written policy)
• Mileage calculations
• Travel reimbursement requests
• Reconciliation of advances to payments

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Equipment

• Purchases of equipment may not be incurred
  against this grant unless specifically approved
  in the budget.
• No sub-awardee has costs of purchases of
  equipment at 5,000 or more per item, therefore,
  all actual equipment purchases under the
  Opportunity Grants were moved to the Supply
  budget category line.

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Supplies

• Consumable items or materials (also includes
  equipment with an acquisition cost of under
  5,000 per unit)
• Paid invoices/receipts that clearly shows amounts
• Cost allocation plan, if used to allocate
  expenses, that demonstrates consistency of
  treatment. Costs must be uniformly treated for
  both federally financed and other activities
  within organization

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Contractual/Consultant Services

• Payments to consultants may not exceed 540 per
  day (exclusive of expenses)
• Sub-awardee organization must retain signed
  consulting contract and invoices that support
  work provided

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Other

• Training/Classes attended off site
• Training/Course agenda
• Course description and cost
• Sign-in sheet
• Paid invoices

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Recording Other Funding Sources/In-kind
Contributions

• Cost allocation plan, if used to allocate
  expenses, that demonstrates consistency of
  treatment
• Costs must be uniformly treated for both
  federally financed and other activities within
  organization

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Administrative Costs

• No administrative or indirect costs may be
  taken by your organization for the implementation
  of the Opportunity Grant (Sub-Award)

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Records Retention

• Retain all financial and program records
• 3 years from date of submission of Final
  Financial Reports (Expense Report SF 269)
  Final Program Report
• If there is an on-going audit 3 years from final
  audit resolution

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MNA Monitoring

• Michigan NOW! staff will be in communication with
  awardees at least bi-monthly to monitor progress.
• A compliance audit is taking place now via the
  MOU, Approved/Modified Budgets, and Grants
  Management webinar session.
• Sites visits will be made at least once to each
  sub-awardee organization during the
  implementation period by the Program Manager via
  prescheduled appointments.
• Once all Final Financial Program Reports are
  received and audited, MNA will send each
  sub-awardee organization a Letter of Completion
  if all information balances and is in order.
• If any corrections are needed you will be
  notified via email with instructions. After
  errors are corrected and everything is in order a
  Letter of Completion will be sent out to you.

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Final Financial Program Reports

• Final Financial Reports (Excel Workbook/Forms)
• Expense Report (see handout)
• SF 269 (see handout)
• Complete one report for each type of grant
  received (Technology Other Capacity Building
  Grants).
• Due by September 5, 2008
• Access report template on MI NOW! website
  www.mnaonline.org/michigan_now.asp
• Save document on your computer
• Complete, print out, sign and mail with receipts
  to
• Tina Bruce, Accounting Business Manager,
  Michigan Nonprofit Association, 1048 Pierpont,
  Suite 3, Lansing, Michigan 48911.

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Expense Report (handout)

• Fill in each column beginning with Total
  Opportunity Grant Expenses Approved. These will
  be the same figures listed on the Approved
  Budget you received with your check.
• Next, fill in the MI NOW! Actual Grant Expenses
  column. These figures will be the total of the
  receipts/documentation you have for each budget
  category.
• The last 2 columns are to be completed only if
  you documented Other Funding Sources and/or
  In-Kind Contribution expenses that were
  necessary to complete your project in your
  original proposal.
• Attach all receipts/supporting documentation for
  each expense to this report before mailing it in
  to the MNA. Keep a copy for your records.
• Attach a check for the balance of any unspent
  grant monies made payable to the Michigan
  Nonprofit Association (Note if there is a
  difference between what was awarded and the total
  of actual expenses approved under the Opportunity
  Grant you owe the money back to MNA).

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SF 269 Report (handout)

• Required by HHS/CCF
• Complete the Yellow shaded areas only
• 3 Recipient Organization Info Sub-awardee
  organizational information.
• 4 Employer ID Number Provided to organization
  by the federal government
• 6 Final Report Check Yes
• 7 Basis Check Cash

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SF 269 Report (contd)

• 10 Transactions
• Complete line c. Federal Share of outlays
  (Grant) columns II and III only
• This figure will be the amount of the Opportunity
  Grant awarded to your organization.
• Complete line h. Total Federal funds authorized
  for this funding period column III only.
• This will be the same figure as the amount of the
  Opportunity Grant awarded to your organization.
• Signatures/Name Print, sign, telephone number
  and date where requested. Must be signed by the
  Executive Director/Ecclesiastical Leader.

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Final Program Report (handout)

• Complete one report for each type of grant
  received (Technology Other Capacity Building
  Grants).
• Due by September 5, 2008
• Access, complete and submit report on MI NOW!
  website www.mnaonline.org/michigan_now.asp
• Before pressing the Submit button print out a
  copy for your records.
• After you press the Submit button the report
  will go directly to Deborah Foster,
  Administrative Assistant. MI NOW! Program.

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Final Program Report (contd)

• This report provides information related to the
  capacity building project facilitated by the
  Opportunity Grant that MNA is required to report
  to the U.S. Department of Health Human
  Services, Compassion Capital Fund.
• Complete all the information requested at the top
  of the form.
• Priority Content Area Check the same box(es) you
  checked on your original Opportunity Grant
  Application.
• Question 1 Type in the Purpose listed on the
  Memorandum of Understanding (MOU) Agreement.
• Question 2 Check all those that apply to the
  purpose of your grant award. In addition, all
  Sub-Awardees should check both boxes under bullet
  3 Proposed and Realized.

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Final Program Report (contd)

• Question 3 Go through the list thoroughly and
  check off those capacity building activities that
  you actually accomplished with your grant.
• Question 4 Respond to this question regarding
  Revenue Development, even if your Opportunity
  Grant did not focus on this content area. A
  negative response does not represent failure
  related to the goals of this program.
• In part (d) Remember, only to include amounts
  attributable to Michigan NOW! supported capacity
  building activities. Enter zero 0 if there was
  no increase in funding.

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Final Program Report (contd)

• Question 5 Respond to this question regarding
  Program Development, even if your Opportunity
  Grant did not focus on this content area. A
  negative response does not represent failure
  related to the goals of this program.
• In part (c) Remember to include only the number
  of additional people served when the improvement
  or expansion could be attributed to the Michigan
  NOW! Opportunity Grant. Enter zero 0 if there
  were no additional people served.

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Final Program Report (contd)

• Question 6 Describe any lessons your
  organization learned from the capacity building
  project in paragraph format.
• Question 7 Describe your organizations future
  plans for capacity building over the next two
  years in paragraph format.
• Question 8 Share a human interest story that
  describes how the capacity building project has
  helped your organization better serve your
  clients directly or indirectly (be specific).
• Question 9 If you have any printed materials
  that were developed as a result of your capacity
  building project list them and mail them to the
  address provided.

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Final Program Report (contd)

• Question 10 Reminder if you have unspent grant
  monies to return a check with your report.
• Signatures Insert electronically using
  instructions provided on the Michigan NOW!
  website Instructions for Electronic Signatures
  www.mnaonline.org/michigan_now.asp

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Media Press Release

• MNA will issue a statewide Press Release by the
  end of May 2008. We will send you a copy via
  email.
• MSO partners will also issue a Press Release in
  their regions as well.
• If your organization is contacted by any media
  representative(s) regarding your grant award you
  can respond as follows
• Give information regarding amount purpose of
  your grant award from the Michigan Nonprofit
  Association.
• Give information regarding your involvement with
  Michigan NOW! i.e. Group Trainings attended, any
  Technical Assistance you were awarded if
  applicable and any other information that
  supports how your organization is benefiting from
  the capacity building resources provided through
  the MI NOW! Program.
• You should not release any copies of your
  Original Proposal or Memorandum of Understanding.
  If they request to see any of these documents
  please direct them to contact Michelle D. Dunlap,
  Program Manager, MI NOW! Program, Michigan
  Nonprofit Association, 517-492-2441 or via email
  mdunlap_at_mnaonline.org

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Questions Answers

• This power-point presentation and all reporting
  forms will be posted on the Michigan NOW!
  website www.mnaonline.org/michigan_now.asp