National Grants Management Association

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• National Grants Management Association
• 26th Annual Training Conference
• May 4, 2005
• Washington, DC
• BEST PRACTICES IN GRANTS ACCOUNTING
• Presented by
• The Maryland Governors Grants Office

Governors Grants Office www.governor.maryland.gov
/grants.html
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• What This Panel Discussion Addresses
• How the State of Maryland takes the team approach
  to achieve best practices in grants accounting.
• Topics Covered
• The role of Marylands Governors Grants Office
  in coordinating grant activities among 24 State
  agencies and
• An overview of two real case studies
  illustrating best practices in grants accounting
  
• Marylands Department of the Environment
• The Governors Office of Crime Control
  Prevention (GOCCP)

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What We Hope You Learn From This Panel

• How to increase the level of communication
  between all grants team members, especially
  between those involved with program and finance
  grants functions
• How to streamline standardize the grants
  fiscal management process
• How to provide technical assistance to members
  of the grants team

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Introduction Panel Participants

• Facilitator Debra Stafford, Manager, Research
  Publications
• Governors Grants Office
• Panelist Merril Oliver, Deputy Director
• Governors Grants Office
• Panelist Tom French, Chief Financial
  Officer
• MD Department of the Environment
• Panelist Kim Doyle, Chief of Grants
  Accounting Governors Office of
  Crime Control and Prevention

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The Ehrlich Administrations Five Pillars

• Fiscal Responsibility
• Education
• Health and the Environment
• Public Safety and Safer Neighborhoods
• Commerce

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The Governors Grants OfficesFour Cornerstones

• Measurement and Tracking
• Training for Success
• Information Dissemination
• Relationship Building

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Maryland Governors Grants Office Strengthening
Our House

• Mastering the Internal Process
• Team Approach
• Communication
• Barriers
• Best Practices

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Maryland Governors Grants Office Managing The
Award

• Legal Flow Down
• Authorizing Legislation
• Uniform Administrative Requirements
• Cost Principles
• Audit Requirements
• Federal Agency Requirements
• Code of Federal Regulations (CFRs)
• State Requirements
• Local Requirements

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Maryland Governors Grants Office
Subrecipient/Subgrantee Management

• Vendor Contracts vs. Subawards
• Technical assistance to subgrantees
• Imposing additional reporting requirements
• Imposing additional program requirements

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Maryland Governors Grants Office
Subrecipient/Subgrantee Management

• OMB Circulars Knowledge
• Government Entities
• A-102, A-87, A-133
• Non-Profits
• A-110 shifted to 2 CFR 215, A-122, A-133
• Educational Institutions
• 2 CFR 215, A-21, A-133
• Commercial Organizations
• FAR 31.2

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Maryland Governors Grants Office
Networking and Leveraged Partnerships

• Federal Partners
• State Partners
• Local/Municipal Partners
• Foundations
• Business Community

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Maryland Governors Grants OfficeProfessional
Associations

• Association of Baltimore Area Grantmakers (ABAG)
• Maryland Association of Nonprofit Organizations
• National Grants Partnership (NGP)
• National Grants Management Association (NGMA)
• Targeted Training Opportunities
• Networking w/Grants Professionals
• Annual National Conference
• Torryn Brazell, Executive Director

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Maryland Department of the Environment
Tom French, Chief Fiscal Officer

• Presents a Real Case Study
• Illustrating Best Practices in
• Grants Accounting
• Team ! Communication ! Results !

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MD Department of the Environment Real Case Study
Scenario Overview Problem Identification

• Decentralized responsibilities and poor
  management oversight
• Various systems with no central tie-in
• Lack of overall grants administration
• Internal and external reporting inaccurate
  and untimely
• NOTE Problems stemmed from lack of
  intra-agency teamwork and communication.

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MD Department of the Environment Real Case Study
Objective

• To streamline and standardize the
• grants fiscal management process
• using teamwork and communication
• to accomplish real results.

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MD Department of the Environment Real Case Study
Solutions Identified

• Designate overall agency Fiscal Grants
  Administrator
• Develop a plan of action to centralize systems
• Standardize all fiscal processes
• Improve and enhance internal and external
  fiscal reporting
• NOTE Solutions focused on improving and
• enhancing teamwork and communication

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MD Department of the Environment Real Case
StudyAction Plan

• Designate an agency Grants Administrator
• Implement a four-phase Grants Reconciliation
  Project
• Implement Standard Operating Processes
• Implement a Grants Inventory Report
• Implement a Stop the Bad system

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MD Department of the Environment Real Case
StudyFour-Phase Grants Reconciliation Project

• Data Collection Initial investigation and
  reconcilement
• Detailed Reconciliation Identification of
  Problem Sources
• Completed Reconciliation
• Project Closeout with Adjusted Entries

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MD Department of the Environment Real Case
StudyOutcomes Results

• Zero state audit findings !
• All grant applications, awards, and amendments
  submitted to review process for approval and
  finalization prior to submission
• All fiscal reporting is tracked using the
  grants module on the Statewide Account System
  (SAS)
• All financial federal reporting is prepared by
  programs and approved centrally in the Fiscal
  Management Office before distribution, ensuring
  report agreement to the SAS

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MD Department of the Environment Real Case
StudyOutcomes Results, continued

• Status of all grants are logged and tracked on
  the Grants Inventory Report
• All direct and indirect expenditure
  reimbursements are requested and monitored
  centrally by the Fiscal Management Office to
  ensure 100 recovery
• NOTE All outcomes provided
  tangible results.

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Governors Office on Crime Control
Prevention (GOCCP) Kim Doyle, Chief of Grants
Accounting

• Presents a Real Case Study
• Illustrating Best Practices in
• Grants Accounting
• Team ! Communication ! Results !

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The Team Administration
GOCCP Real Case Study

• Assists in finding innovative ideas and programs
  to fund
• Provides support from the initial application for
  funds through the sub-award process

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The Team Programming
GOCCP Real Case Study

• Consistently Monitors Sub-Awards
  to Ensure Programs
• Are held accountable
• Expend funds within the scope of services
  proposed and approved
• Adhere to funding source mandates and guidelines

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The Team Fiscal
GOCCP Real Case Study

• Consistently Monitors and Tracks Subrecipients
• Accuracy in all quarterly financial reports
• Allowed expenditures
• Remain within budget guidelines
• Identify high-risk subrecipients
• Submission of all required federal reports
  (269s) on a timely basis

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The Team Approach Internal ProcessGOCCP as the
State Administrative Agency (SAA)
GOCCP Real Case Study

• Identify funding opportunities via web research
• Bring all stakeholders to the table
• Assignments are delegated to team members
• Final full document review by all stakeholders
  and final application submitted

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The Team Approach External ProcessSubrecipient
Management
GOCCP Real Case Study
NOFA (Notice of Funding Availability) is
created Assignments are delegated among
team members Final NOFA is posted on
GOCCPs website (www.goccp.org)
Technical Assistance (TA) training provided to
applicants Applications are
submitted reviewed by peer committee
Awards are mailed
Award Process
GOCCPs Monitoring and Tracking Process Begins
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GOCCP Real Case Study
GOCCPs Subrecipient Management Monitoring
Tracking

• Control Desk
• Programming
• Fiscal
• Grants Management System (GMS)
• Program Description Online
• Narrative Description Online
• Budget Description Online

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T ogetherE xcellence isA chieved forM
aryland !
GOCCP Real Case Study
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We Thank You For Attending This Panel Discussion!
Time Permitting, We Welcome This Opportunity to
Answer Your Questions
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2005 NGMA Annual Conference BEST PRACTICES IN
GRANTS ACCOUNTING
Merril Oliver Governors Grants Office
410.974.5090 Debra
Stafford Governors Grants Office
410.974.5090 Tom French
MD Dept of the Environment
410.537.3139  Kim Doyle Govs Office
of Crime Control Prevention 410.321.3521