1    

     

Grants Administration Manual – Project Directors    

 Photo  of  Multicultural  Fair  –  TBR  Access  &  Diversity  grant.  

 

 Photo  (right)  is  the  redesign  of  the  Language  Learning  Center  in  the  Humanities  building  –  U.S.  Department  of  Education,  Title  III  Strengthening  Institutions  Program  (SIP)  grant.    

Written by Michelle Anderson, Grants/Development Specialist, Institutional Advancement Office

1/16/14

Portions of the manual are taken from the Lehigh Carbon Community College – Grants Management Handbook, March 2011 Cleveland State CC Title III Strengthening Institutions Grant – Policy and Procedure Manual, August 2012 and Federal Grant Financial Management Workshop, June 12-15, 2012, Roane State Community College, Ed Donahue, Presenter

2    

CLEVELAND STATE COMMUNITY COLLEGE – GRANTS ADMINISTRATION MANUAL Grants Office – Institutional Advancement Department

Table of Contents

Sections Pages 1. Introduction to Grants Administration 4 2. Roles and Responsibilities 5-7 Grants Management Responsibility Matrix – Post Award 7 3. Grant Award/Administration Process 8-29 I. Accept Award 8 II. Announce Award 9 III. Initiate Award 9-10 IV. Manage Award 10-31

- Federal and State Regulations 10-11 - Authority of Key Personnel 11 - Subrecipent Agreements 11-12 - Purchasing 12-18 - Allowable Costs 14-15 - Unallowable Costs 15-16 - Grant Records Requirements 18 - Allocable Costs 18-19 - Revison of Budget 18-19 - Accounting 19 - Financial Management 20 - Fiscal years (college and federal) 20 - Equipment vs. Supplies 20 - Project Publication & Promotion 20-21 - Professional Development 21 - Hiring 21 - Time and Effort 21 - CLSCC Costs Sharing Procedure 22-24 - Travel 24 - Indirect Costs 24 - Grant Reporting Requirements 25 - Tips on Writing Grant Report Narrative 25 - CLSCC Monthly Report 25-26 - Grant Amendments/No Costs Extensions 26 - Institutional Review Board 26-28 - Equipment Inventory 28 - Record Keeping Procedure 28-29

V. Close Out Award 29-31 - Corporate & Foundation Close Out 30 - Record Retention 30 - Equipment Purchase 30-31 - Sources 31

4. Tips for Good Stewardship 31-32 Appendix 1 – Forms to process for grant award: 33-52 Forms for Grant Administration – Available on CougarNet 33

1) Agreement/Contract Routing Form (Administrative & Government Services) 2) Services Contract Monitoring Form (Includes Contract Monitoring form flow instructions) 3) Request for Grant Account Number form (Excel format) 4) Time and Effort Form (Instructions included) 5) CLSCC Cost Sharing (in-kind matching) 6) CLSCC Monthly Report form

7) Grant Amendment Approval Form (GAAF)

3    

Definitions - Grants Development Department 53-56 Attachment A – Grant Checklists 57-60 - Grant Applications 57 - Grant Management – Federal & State Grants 58 - Grant Management – Corporation & Foundation Grants 59 Attachment B – Grant Closeout checklist 60

                                                               

4    

   

1. Introduction to Grant Administration  This Grant Administration Manual was developed to inform faculty and staff that are Grant Project Directors or Principal Investigators about the college procedures for grant awards and provide guidance on how to administer awarded grants. This manual will be updated periodically as needed and new copies with be available on CougarNet and through requests to the Grant Office. The Grant Project Director and or Principal Investigator (PI) and other college personnel who have line or staff responsibilities as part of a federal or state grant award will need to remain up to date on required grant policies and procedures and follow them carefully. Grant funding is an agreement with the funding agency that various objectives and activities will be achieved through their funding award. Grants Administration is an institutional commitment to ensure the college is a good steward of grant funding from federal, state, local and foundation sources. Grants administration is a collaborative function that includes all departments that are involved in fulfilling the grant activities at the college, which includes Grants Administration in the Office of Institutional Advancement, the Accountant III in the Business Office, the Project Director or Principal Investigator (PI) of the grant, and the participating department. ALL PERSONS USING GRANT FUNDS SHOULD REFER TO THIS MANUAL BEFORE MAKING ANY EXPENDITURE. While this manual serves as a reference and overview of how to administer grant activities, it will not substitute for Cleveland State Community College Business Guidelines Guidance Letter B-110 Development and Routing of Agreements, Contracts and Grant Applications and TBR grant agreements under G-30 section IV. Grant Agreements. http://www.tbr.state.tn.us/policies/default.aspx?id=1722 and Uniform Administrative Requirements Office of Management and Budget A-110 – 29 CFR, Part 95 Nonprofits and Institutions of Higher Education, Federal Audit Requirements A-133 and Federal Costs Principals A-21 – Educational Institutions. For copies of this information refer to the Manage Award section in this manual. Questions regarding anything contained in this manual should be directed to the Joejuana Morton, Grants Administrator, Phone (423) 473-2301, Email: jmorton01@clevelandstatecc.edu and/or Michelle Anderson, Grants/Development Specialist, Phone: (423) 614-8738, Email: manderson@clevelandstatecc.edu. Both are located in the Administration building, second floor in the Institutional Advancement (CSCC Foundation) suite.

5    

2. Roles and Responsibilities

The Business Office is the sole authority for accepting grant funds on behalf Cleveland State Community College. The Vice President for Finance and Adminstration and the President are authorized to sign grant documents that have been approved. Project Director/Principle Investigator (PD/PI): Grants and contracts are awarded to the College and accepted by the Tennessee Board of Regents. The President accepts full legal responsibility for the funds and for fulfilling the granting agency’s requirements. Agreeing to be the primary Project Director is accompanied by a responsibility to represent the College and ensure full compliance with the terms, conditions, and regulations governing the grant initiative. The Project Director (PD) or Principle Investigator (PI) is responsible for implementing the project as described in the proposal and for accomplishing the program objectives. The PD or PI will continue to work under the direct supervision of their departmental administration and indirectly with the CLSCC Grant Administrator, the Project Director or Principal Investigator are responsible for the overall daily administration of the project, including documentation of project activities, requisitions for purchases, supervision of personnel in accordance with college policies, monitoring and tracking of expenditures and documenting cost share (if applicable), evaluation activities, time and effort reports, and filing progress reports. It is the Project Director/Principal Investigator responsibility to ensure that grant activities are completed, monies are fully expended, and project objectives are met. Start a Grant File: With each new grant the Project Director/Principal Investigator must manage and maintain a grant file to include a copy of:

• Request for proposal or grant application procedures • Grant guidelines or regulations • Proposal or signed application • Budget • Award Letter and signed contract • Signed grant agreement, Memorandums of Agreement (MOA’s) or partnership agreements • Correspondence with funding agency (letters, emails, etc) – all emails pertaining to the grant should be

saved online under a file folder with the grant name • Grant reports • Budget reports • Purchase requisitions, orders, shipping receipts, and invoices • Reports and invoices from grant partners • In-kind, matching or endowment requirements and/or documentation • Closeout reports and funding agency acceptance of closeout if given

Grants management is a collaborative effort that requires the support and involvement of many people in various departments. These include the following: Dean/Administrative Director/Vice President:

• Oversees the hiring or appointing of the PD/PI and locating office space, if required; • Supervises PD/PI and is ultimately responsible for the implementation of grant activities and appropriate

expenditure of funds; • The Contract Monitor is assigned by the Executive Administrator. • Oversees the renovation or modification of space as needed to implement grant activities; • Participates in partnership activities and oversees sub-recipient agreements; • Ensures there is no conflict of interest, honor copyright and licensing agreements, and secure proprietary

information; • Ensures that safety and health requirements and procedures are adhered to; • Has signature authority in accordance with college policy and in the absence of the PD/PI; • Works with Grants Office to troubleshoot issues and concerns; • Works with PD/PI to prepare continuation funding documents and close-out reports; • Maintains project equipment inventory list with the assistance of the Inventory Control Manager (Grants

Administrator). Business Office:

• Assigns grant account number and inputs project budget into Banner; • Prepares and submits financial reports to the funding agency in coordination with Grants Office and Project

Director or Principal Investigator; • Maintains the official finance portion of the project file for audit purposes;

6    

• Draws down funds from the funding agency; • Works with Grants Office staff to verify the availability of funds for travel requests, travel requests and claims,

payroll, and time & effort reports and approves expenditures that appear to be in compliance with grant terms and conditions;

• Processes journal entries, budget transfers, and creates reports in financial system; • Sets up access to Banner; • Handles expenditure payments that do not come through a purchase order; • Provides financial information and reports to auditors and other agencies.

Grants Office Staff:

• Conducts Grants Administration meeting with Project Director, Accountant III, Dean of Division, and Purchasing Office;

• Assists Project Director with grant administration forms and reports; • Oversee compliance in reporting and grant execution; • Assists with obtaining signatures of grant contracts; • Monitors funds and plan compliance with regards to grants, matching funds, and in-kind contributions, and

endowment activities that are considered in-kind contributions; • Works with Project Director to verify the availability of funds for travel requests, travel requests and claims,

payroll, and time & effort reports and approves expenditures that appear to be in compliance with grant terms and conditions;

• Assists with securing agency approvals for budget revisions, change of scope and no cost extensions; • Assists with troubleshooting when there are issues. Meets with Project Director and others; • Provide technical assistance with the preparation of required annual and final reports to the funding agency; • Coordinate site visits from funding agencies; • Maintains file copies of funding of CLSCC grant reports and funding agency reports; • Maintains grant administration records in the Grants Office; • Assists as needed with Institutional Review Board process.

Purchasing and Contracts Office:

• Assists in the processing and submitting purchase orders and other purchasing related activities; • Reviews the form and legality of personal service agreements and assists with other related contractual documents; • Works with Project Director/Principal Investigator to conduct and coordinate competitive bidding processes; • Provides information about vendors, maintains vendor files, and adds additional vendors as requested.

Maintenance and Grounds

• Coordinate during the proposal development and after the grant is awarded with the Director of Maintenance and Grounds regarding any renovations, remodeling of office(s) or classroom space(s) and installation of any equipment and or furniture.

Information Technology

• Provide specifications for computers, and other technology equipment; • Provides assistance with computers, other technology equipment and telephones; • Purchase and installs telephones phones for all employees; • Coordinates with department to purchase computer related items and maintain inventory of purchased items.

Human Resources:

• Assists with the appropriate classification of personnel; • Coordinates the recruitment and hiring of project personnel in accordance with college policies.

Institutional Research and Effectiveness

• Works with Project Director or Principal Investigator to implement the evaluation plan • Administers Institutional Review Board (IRB) and requires Project Director/Principal Investigator to submit

proposal to IRB, which ensures that human or animal subjects are treated in compliance with regulations. Public Relations and Marketing Department:

• Prepares and disseminates news releases to the media; • Provides guidance and direction in meeting with and responding to the media. • Approves statements pertaining to the college made on project website, brochures, and other documents; • Participates in developing and printing program brochures and publications;

7    

Agency Program Officer/Project Monitor The Grant Award Notice from the funding agency provides contact information for the Program Officer/Project Monitor assigned to the grant. Typically, s/he expects to get to know the PD/PI and it is important to establish a comfortable relationship with the Program Officer/Program Monitor, and together with the Grants Office, to contact him/her when prior approval is needed to implement a change to the budget or project activities. Maintaining good relationships with Project Officer/Project Monitor will help guide the implementation of successful projects. Enclosed below is a Grant Management Matrix that highlights the Responsibilities of various staff that will coordinate the implementation of the grant.

Grants Management Responsibility Matrix – Post Award

Project Director Business Office/Accountant III Grants Office Implement appropriate start-up activities (contracts forms, grant account form)

Set up project accounts and establish account numbers

Grant Administration meeting with Project Director, Accountant III and Dean of Division, Purchasing Office

Establish a relationship with the funding agency Program Officer

Answer questions related to monthly budget reports

Assist Project Director with Grant Administration forms

Follow college regulations during project implementation (hiring, accounting, record retention, etc.)

Forecast budget spending plan Assists with securing signatures on contracts and agreements

Read monthly budget reports; contact Accountant III about discrepancies.

Verify matching funds and in-kind contributions, endowment

Secure agency approval for: • Budget transfers • Change of scope • No cost extensions

Forecast budget spending plan Work with Payroll to file all Time and Effort Reports

Help troubleshoot when issues occur through group meetings and/or individual meetings

Track matching funds and in-kind contributions (use CLSCC In-kind forms)

Respond to budget questions Answer program questions and assist with grant compliance of federal, state funding regulations

Certify employee effort related to project (use Time & Effort forms)

Prepare all financial reports Coordinate site visits with funding agencies

Seek answers to budget and program-related questions

Submit financial quarterly reports to funding agency

Maintains file copy of CLSCC grant reports and funding agency reports

When invoices are needed implement submits requisitions in Banner

Send out invoices to funding sources and partners; deposit check(s) from funding sources

Provide technical assistance and in some instances may submit programmatic quarterly reports and year-end reports to funding agency

Follow funding agency policies and procedures

Interpret agency policies and procedures, Purchasing Department assists with any RFP & RFQ processes

Maintain all grant administration records in the Grants Office

Submit CLSCC Monthly reports to Grants Administrator Office

Receives Contract Monitoring form(s) from the Contract Monitor

Submit quarterly reports or annual reports (as required by the funding agency) to Grants Office

Close out financials for project

Spend down budget to $0 according to the budget provided in the grant proposal

Complete project on time and on budget

Insure project evaluation is completed and submitted on time

Meet with Contract Monitor Work with Business and Grants Offices to close out project

8    

3. Grant Award/Administration Process

I. Accept Award

Grants Awards notification - The President of the College typically receives grant correspondences on grant awards for federal and state grants. The notification of award from a governmental agency is a Grant Award Notification (GAN) for federal grants and a contract for state administered grants or an approval letter. In some cases the award notification is sent to the Project Director or contact person named on the application cover sheet.  

The President’s Office or Project Director will contact the Grants Office concerning the incoming grant award and will forward the letter/contract to the Grants Administrator.

Foundation and Corporations grants - The Cleveland State Community College Foundation or the Project Director will receive the grant award notice via letter or e-mail. The college faculty and staff maintain an active role in monitoring and managing activities. As the grant applicant and as a separate entity, the Cleveland State Community College Foundation maintains the final accountability and liability for grants applied for through their organization. The Grants Office will then contact the Department that received funding. Grant solicitations from businesses or other organizations do not always require a governmental recipient to have a 501(c) 3 status. If taxes are not an issue, the businesses may make the donation directly to the College. Dr. Bill Seymour, College President, wants ALL contributions, except government grants, to come through the CSCC Foundation. Changes in Grant Award – Often times grant agencies award a lower grant amount than was requested. In this case, a decision has to be made by administrative staff (appropriate Vice President, President, Dean of Division) on whether the college can accept the lower grant award and implement the project with the changes. Remember to keep in touch with your grant Project Officer or Program Monitor through this process.

Grant award documents process – When federal and state grants are awarded they become contracts. The Grants Office will work with the Project Director to complete the CLSCC Agreement/Contract Routing Form. Attach to the form the grant proposal, any negotiated revisions, and the official notice of award paperwork, or Memorandum of Understanding (MOU) for consortia or partnership grants. After the signatures have been obtained in Sections I and II of the form, return the form to the Purchasing and Contracts Department. The form and attached information will be forwarded to the VP of Finance and Administration, and the President for final approvals.

In accordance with Cleveland State Cleveland State Community College Business Guidelines Guidance Letter B-110 Development and Routing of Agreements, Contracts and Grant Applications, all grant applications require the approval of the President. The President’s approval (signature) is to be obtained prior to forwarding the document to external entities.

Accept  award  

Announce  Award  

Initiate  Award  

Manage  Award  

Close-­‐out  Award  

9    

II. Announce Award Grant announcements – The Grants Office sends out a congratulatory award announcement to the Project Director, Dean of the appropriate division, Vice President of Academic Affairs (if academic grant), Vice President of Finance & Administration, Accountant III, and copies the Director of Institutional Advancement and division secretaries. The Grants Office distributes a campus wide email announcement of the award, recognizing the Project Director and department/division. The Grant Office forwards the grant information to the Public Relations/Marketing Department. The Grant Office maintains grant database in Excel file of all grants submitted, awarded and in process. These databases are sent out periodically to the Vice Presidents and President. At the fall in-service all faculty and staff that have worked on grants and successfully awarded grants are recognized by the President and presented certificates.

III. Initiate Award Grant Award meeting – The Grant Project Director (faculty/staff member) receiving a grant award from a state or federal grant must attend a grant award joint meeting with the Grants Office, Accountant III and Director/Dean of Department. At this meeting all the roles and responsibilities of the grant implementation will be discussed and finalized. For details on Grants Management Responsibilities see the Roles and Responsibilities section and the Grants Management Responsibility Matrix - Post Award. In the meeting attendees with discuss and review the items on the Grants Management Plan checklist (see Attachment A). Foundation and Corporate grants – A faculty/staff member receiving a grant award from a Foundation and Corporation must have a post-award joint meeting with the Accounts Clerk in the Foundation, Grants Administrator and the Director of Institutional Advancement (Foundation Executive Director). At this meeting all the roles and responsibilities of the grant implementation will be discussed and finalized. The Grants Administrator will put the due date for reports on Microsoft calendar and inform the Project Director/Principal Investigator of the dates. Establish a Grant Account – Complete the Excel Grant account form request and send it to the Business Office. The Business Manager, will assign an account number for the grant in Banner with a fund and org number and forward to the Purchasing and Contracts Department to set up routing for grant approvals. For all program activities that are charged to the grant, the Grant Project Director or Principal Investigator, submits a Requisition for Purchase through SciQuest with the grant account number. Once the requisition for purchase process has been completed the Accountant III will invoice the grantors for payment and maintain records of the grant account. (See attached form in Appendix section).

Accept  award  

Announce  Award  

Initiate  Award  

Manage  Award  

Close-­‐out  Award  

Accept  award  

Announce  Award  

Initiate  Award  

Manage  Award  

Close-­‐out  Award  

10    

Grant Account for Foundation and Corporation grants – The Foundation maintains grant funding in their restricted account. When the faculty/staff need the grant funding the Foundation staff will work with Business Manager in the Business Office to assign an account number for the grant. The Accounting Clerk, CSCC Foundation, will write a check to college Business Office. The college Business Office then posts the amount to the specific department grant account. Grant Account information – The Accountant III, Business Office, maintains the financial records for all grant programs. Any questions regarding the grant account address to Accountant III in the Business Office at ext.394. Contract Monitoring Form – The Dean of the Division that receives the grant award must complete the Tennessee Board of Regents/Cleveland State Community College Services Contract Monitoring Plan form. The exception to this is when the Dean of the Division is the Project Director of the grant. In those cases, the Vice President that oversees that Division serves as the Contract Monitor. This form must be completed each quarter after the grant is awarded and sent to the Purchasing and Contracts Office. The Contract Monitor oversees the grant activities to ensure all the grant activities and budget requirements are met; that records are being prepared, maintained and received in a timely manner; grant reports are submitted to the grant agency; and the required proportion of effort is being delivered. (See attached form in Appendix section).

IV. Manage Award Responsibilities of Grant Personnel According to federal regulations, grantees are required to monitor progress towards the completion of objectives in all project activities. The planned outcomes of grant project management are to achieve (1) full compliance with institutional, state, and federal requirements; (2) accurate, appropriate use of grant funds and compliance with federal regulations (EDGAR if US Department of Education grant) and Office of Management and Budget (OMB) Circulars; (3) timely progress toward objectives and overall project goals; (4) measurable impact in strengthening the College; and (5) dissemination of information regarding Project progress and evaluation to all College stakeholders. Federal and State regulations As a recipient of federal grant award(s), Cleveland State Community College must follow all federal and state grant regulations and policies. Continued funding of federal and state grants requires full compliance of these regulations. In addition to compliance with the applicable OMB circulars, other agencies/organizations frequently have their own special regulations. For instance, for U.S. Department of Education grants grantees are required to follow “EDGAR”, the federal “Education Department’s General Administrative Requirements” http://www.ed.gov/policy/fund/reg/edgarReg/edgar.html. National Science Foundation (NSF) grants use regulations in the National Science Foundation Proposal and Award Policies and Procedures Guide.  http://www.nsf.gov/pubs/policydocs/pappguide/nsf13001/index.jsp TBR guidelines also address special requirements for grant agreements under G-30 section IV. Grant Agreements. http://www.tbr.state.tn.us/policies/default.aspx?id=1722 For federal grants follow the Office of Management Budget (OMB) regulations:

A-21 – Cost Principles for Educational Institutions web site link is: http://www.whitehouse.gov/omb/circulars/a021/a21_2004.html

Accept  award  

Announce  Award  

Initiate  Award  

Manage  Award  

Close-­‐out  Award  

11    

A-110 – Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Nonprofit Organizations. http://www.whitehouse.gov/omb/circulars/a110/a110.html A-133- Audits of States, Local Governments, and Non-Profit Organizations http://www.whitehouse.gov/sites/default/files/omb/assets/omb/circulars/a133/a133.pdf

A complete guide to federal regulations as they apply to federal grant awards is available from the Grants Administrator, located in the Institutional Advancement/Foundation Office upon request. Contact: Joejuana Morton, Phone: (423) 473- 2301, Email: jmorton01@clevelandstatecc.edu. Remember if grant budgets are not appropriately spent, the result could be the loss of funding for the program and/or the College being prohibited from applying for additional future grants from the funding source. Authority of Key Personnel - Ultimate project authority and responsibility rests with the College President, who will delegate administrative and supervisory authority to Dean of the Division under the Grant Project Director and the Grants Administrator who will verify accomplishment of objectives, oversee the budget, ensure that all federal regulations are followed, and coordinate formative and summative project evaluation, will report and have direct access to the President, as well as other key administrators. The Project Director(s) & Contract Monitor (Dean of Division or Department VPs) are required to review grant terms and conditions to determine when reports are due to the funding agency. In addition to the funding agencies quarterly and/or annual reports, grantees are expected to monitor progress internally. *All grant documentation is stored digitally or by hard copy in the Administration building. Copies of all grant reports and other documents are available upon request. Grant Management - Foundation and Corporation grants - Even though the CSCC Foundation is the grantee, the faculty or staff that was awarded the grant has the responsibility of managing the grant activities. Set up a spreadsheet to track grant expenditures. Maintain a record of all grant activities, invoices and requisitions. Subrecipient Agreements If other organizations are partners on a grant in which they are responsible for implementing various grant activities and receive grant funds in support of their for grant activities then a subreceipent agreement or Memorandum of Understanding (MOU) is required to be completed if it is not already in the grant application. The Memorandum of Understanding is routed with a Contract Routing form and then reviewed and processed by the Purchasing and Contracts Office. The original copy is maintained in the Grants Office file, with a copy distributed to the partnering organization. A copy should be maintained by the Project Director. A subrecipient agreement or MOU should state the funding source, and include the CFDA number and title if it is a federal grant. The agreement contains the details of monitoring fiscal and programmatic operations including the following:

• Scope of work or grant deliverables (copy of grant proposal) • Starting and ending dates • Payment schedule and invoicing • Budget • Site visit information • Reporting requirements • Access to accounting records • Indemnity clause • Modifications and termination • Ownership of intellectual property • References to federal and state laws

12    

Excluded Parties List System Requirement For contracts or sub awards, equal to or in excess of $25,000, CSCC must adhere to federal regulations regarding the verification of business entities against the Excluded Parties List System at https://www.epls.gov/. The excluded parties listing provides information as to whether or not an entity is suspended, debarred, or otherwise excluded from the receipt of federal funds. If an entity is suspended, debarred, or excluded they are not eligible for receipt of federal award funds. Subreciepents – Financial procedures and reports The Project Director, college’s Grants Administrator and Accountant III staff must monitor the subrecipient’s performance and use of funds to ensure achievement of grant deliverables/objectives and compliance with grant requirements. The subrecipent is required to submit a narrative quarterly progress report to the Project Director and Grants Administrator as specified in the Subrecipients agreement. Information from these reports will be incorporated in the grant performance reports that the Project Director is required to submit to the funding agency. Site visits will be conducted by the Project Director and Grants Administrator as specified in the Subrecipients Agreement and these visits will be documented. Annually the CLSCC Internal Auditor will review the subrecipient financial records to ensure all grant activities are being implemented. The Sub recipient will be paid for allowable costs on a reimbursable basis. The Sub recipient will be paid for allowable costs on a reimbursable basis. The Sub recipient will submit invoices to the Project Director and Grants Administrator. A blanket order will be submitted in SciQuest to make payments to the Sub recipient. Invoices (please reference the purchase order number) will be submitted to the Accounts Payable Office for payment against the blanket order to the Sub recipient. If salaries and benefits are to be contributed as local match or costs sharing, the subrecipient is required to complete the CLSCC In-kind Company or Agency – Individual Contribution form and CLSCC Donated In-Kind Services and Contribution form for donated services which includes: the description of donated services, date provided services, number of hours, salary certified amount and the total amount of donated time. Copies of each report are provided to Accounting III, Grants Administrator, the designated project director for the grant and the employee. Forms are available in the College’s Grants Development Manual and on the college’s CougarNet intranet website. For donated supplies and equipment, the company or agency, needs to complete the CLSCC’s In-Kind Matching – Supplies and Equipment Documentation form. If the equipment has fair market value estimated at $5,000 or more, it must be tagged and logged into the master file for capital equipment maintained by the Purchasing and Contracts Office. If the equipment is considered sensitive equipment, it must be tagged and logged by the equipment custodian of that area, for example; OIT maintains equipment logs for computers or mobile computing devices of any value and Maintenance maintains equipment logs for maintenance related equipment over $300. When cost sharing is required from sub-recipients or partners, it should be documented on the sub-recipient’s invoices. All cost sharing policies must be reviewed by Cleveland State Community College. If sub-recipients do not have internal policies they will follow those of Cleveland State Community College.

Purchasing Purchasing must be conducted in accordance with grant objectives, TBR policies and procedures, federal guidelines, and CSCC policies and procedures. For the purposes of the grant, purchases are generally unallowable if they do not directly relate to activity objectives. The purchasing process for all grants follows TBR Policy 4:02:10:00 - Purchasing Policy and Procedures.

13    

Program Purchasing Checklist:

• Purchases that are $10,000- $49,999 - If the estimated amount of the purchase (or revenue) is at least $10,000 but less than $49,999: written, telephone, or electronic bids must be solicited from at least three (3) qualified vendors.  The end user initiates a bid request to include the necessary specifications for the product/service, and the Purchasing and Contracts Department processes the bid request and maintains the bid files. Check budget category for availability of funds with the Account Clerk III. For all purchases, if funds are available, submit a requisition under the appropriate account.

• Purchases that are $50,000 or more - If the estimated amount of the purchase (or revenue) is $50,000 or more, written sealed bids must be solicited from fifteen (15) vendors or all known vendors. Bid packages are also sent to any vendor that requests the specific Request for Quotes (RFQ) & Request for Proposal (RFP). (The Business Manager must approve the solicitation of less than 15 bids).

• If the annual estimated amount of the purchase is $100,000 or more, solicitations must be sent in a manner that verifies proof of delivery.

• An RFQ for goods must be sent at least fourteen (14) days (ten (10) days when all vendors are local vendors) before the date that the bids are scheduled to be opened.

• For RFPs and applicable RFQs, a minimum of four (4) to six (6) weeks should be allowed for vendors to adequately prepare a competitive proposal based on the method of RFP or RFQ delivery, bid specifications and pre-bidders conference requirements. Examples of types of bids which would need to allow at least six (6) weeks include, but are not limited to: banking and other financial services, bookstore and food services, custom software and or IT system services, advertising management services and any other bid for which the additional time is appropriate. A vendor’s general or standing request for notice for all RFQs/RFPs or all RFQs/RFPs of a given type shall not suffice as a request for a specific RFQ/RFP and shall create no obligation on the institution.

Davis-Bacon and Related Acts (DBRA) All federal grants are required to adhere to DBRA, as the legislative authority for the U.S. Department of Education grants is: PL 102-325 Higher Education Act of 1965 P.L. 103-325, amended. The Higher Education Act is one of 60 acts referenced in Title 29: Labor, Part 5, Subpart A – Davis-Bacon and Related Acts Provisions and Procedures, 5.1(a) 11 of the Code of Federal Regulations: http://ecfr.gpoaccess.gov/cgi/t/text/textidx?c=ecfr&rgn=div5&view=text&node=29:1.1.1.1.6&idno=29. Additional references under Title 34 CFR Part 74 Appendix A, 3. From the U.S. Department of Labor Wage and Hour Division Fact Sheet #66: “DBRA requires payment of prevailing wages on federally funded or assisted construction projects. The Davis-Bacon Act applies to each federal government or District of Columbia contract in excess of $2,000 for the construction, alteration, or repair (including painting and decorating) of public buildings or public works. Many federal laws that authorize federal assistance for construction through grants, loans, loan guarantees, and insurance are Davis-Bacon ‘related Acts’. Basic Provisions/Requirements Contractors and subcontractors must pay laborers and mechanics employed directly upon the site of the work at least the locally prevailing wages (including fringe benefits), listed in the Davis-Bacon wage determination in the contract, for the work performed. Davis-Bacon labor standards clauses must be included in covered contracts. The Davis-Bacon "prevailing wage" is the combination of the basic hourly rate and any fringe benefits listed in a Davis-Bacon wage determination. The contractor’s obligation to pay at least the prevailing wage listed in the contract wage determination can be met by paying each laborer and mechanic the applicable prevailing wage entirely as cash wages, or by a combination of cash wages and employer-provided bona fide fringe benefits. Prevailing wages, including fringe benefits, must be paid on all hours worked on the site of the work. Apprentices or trainees may be employed at less than the rates listed in the contract wage determination only when they are in an apprenticeship program registered with the Department of Labor or with a state apprenticeship agency recognized by the Department. Contractors and subcontractors are required to pay covered workers weekly and submit weekly certified payroll records to the contracting agency. They are also required to post the applicable Davis-Bacon wage determination with the Davis-Bacon poster (WH-1321) on the job site in a prominent and accessible place where they can be easily seen by the workers.

14    

Davis-Bacon Wage Determinations Davis-Bacon wage determinations are published on the Wage Determinations Online (WDOL) website for contracting agencies to incorporate them into covered contracts. The “prevailing wages” are determined based on wages paid to various classes of laborers and mechanics employed on specific types of construction projects in an area. Guidance on determining the type of construction is provided in All Agency Memoranda Nos. 130 and 131.” Purchasing – Foundation and Corporation grants - For program activities that are charged to the grant complete a Requisition in SciQuest using the grant account number. In some grant cases, the Accounting Clerk (CSCC Foundation) will invoice the grantors for payment. Use a database system such as Excel to maintain records of the grant account. Send the Accounting Clerk, CSCC Foundation, a copy of all requisitions, invoices and a record of all expenditures. Requisitions A requisition for purchase will be used when an employee needs to purchase goods or services. There should be funds in your budget before requisitioning any item or service. Discuss your purchasing needs with the Grants Administrator and Accountant III to determine if your request is an allowable expense.

Ø Requisitions must be keyed in (initiated) online through SciQuest prior to ordering. Division Secretaries may assist in keying requisitions. For all requisitions, the date of the requisition must be before or on the date that the product/service is needed (payables will monitor). The requisition will go through the approval process electronically. If the order has documentation that is necessary to process the requisition, add comments, notes and/or attachments to the requisition prior to submitting the request. Comments, internal notes and internal attachments are used for internal purposes, i.e. for your information, information for someone within your approval flow, for purchasing and/or payables, etc. External notes and attachments are used for the vendor’s information, i.e. quotes, detailed product or service specifications, etc.

Ø There are three types of orders in SciQuest punch-out orders, non-catalog orders and form orders. Punch-out orders are orders placed from electronic catalogs whereby a vendor’s electronic catalog content remains hosted by the vendor on its web site and is accessed via a link in the SciQuest Site. Non-Catalog orders are basic orders that are used when a punch-out vendor is not available. Form orders are used when the vendor should NOT receive the purchase order. Form orders are for purchases of memberships, registrations, reimbursements, etc. in which Accounts Payable can pay the vendor directly from an invoice or ticket.

Ø Once the electronic approvals have been completed, your order will automatically be assigned a purchase order number, and punch-out and non-catalog orders will be submitted electronically to the vendor.

Ø You will receive an email notification after the purchase order has been assigned. Once the purchased

item(s) have been received satisfactorily, and/or your order is ready for payment, the next step is to receipt in the appropriate items. The end-user will receipt in all orders, except orders that are associated with a form. Accounts Payable will receipt in totals for orders originating from forms (unless otherwise requested) upon payment. Items receipted in error should be reported to Accounts Payable immediately.

Allowable Costs According to the “Federal Grant Management Financial Management Workshop”, presented by Ed Donahue, in OMB Circular A-21 Section J it states that the following are allowable and unallowable costs: Allowable Costs

• Advertising & Public Relations - Recruitment of Personnel - Procurement of Goods and Services - Disposal of Scrap and Surplus - Specific Grant purposes - Costs required by award

15    

- Costs of communication with the press about the accomplishments which resulted from the grant award - Costs of keeping the public information on matters of the grant (i.e. notices of grant contracts &

awards) • Audits – A-133 audit costs are allowable as direct and indirect costs. • Communications – These costs are allowable. • Compensation for Personal Services - These costs are allowable and include compensation paid to

faculty, staff and others that render services to the grant activities. These services have to be documented and reasonable. -Salary Rates for faculty – Charges for faculty members for work performed during the academic year

will be based on individual’s base salary. - For periods outside academic year (summer months). Compensation for non-teaching activities will be

at a rate not in excess of base salary divided by period to which base salary applies. Compensation for teaching activities will be based on the policy of the institution.

- Part-time faculty – Compensation for work performed on awards will be determined at a rate not to exceed that regularly paid for part-time assignments. • Advisory Councils – Allowable as a direct costs and allocable as an indirect costs • Equipment – Defined as items that are $5,000 or more, having a useful life of more than one year and

that are directly charged to the grant are allowable. An inventory is required of all equipment. Title of equipment belongs to the grantee. May use equipment in other projects however it cannot

interfere with the original intent of the equipment use. When equipment is no longer needed, it may be used in other activities that are currently or previously supported with federal funds. If provided by a federal grant, equipment should be labeled with award number.

Capital Expenditures – Expenditures for acquisition of or improvements to capital assets: Equipment, buildings and land. Acquisition costs for equipment means: total cost including modifications, attachments, accessories, etc., required to make it usable for intended purposes. If provided by a federal grant, equipment should be labeled with award number.

• Supplies – Costs of materials and supplies (less than $5,000) that are used in the daily operations of the grant.

• Professional Training & Development • Meeting and Conferences – Costs of meetings and conferences where the primary purpose is the

dissemination of technical material are allowable costs. This includes renting facilities, meals, speaker fees, etc.

• Memberships and Subscriptions to Professional Agencies – Memberships in these organizations are allowable costs. Costs for members in civic or community organizations, social and dinner clubs are unallowable.

• Publication and Printing – allowable costs • Professional Services – Costs of professional and consultants services rendered by persons with a

specific skill who are not employees of the organization are allowable costs. • Scholarships and Student Aid – Costs of the scholarships and other student aid are allowable when the

purpose of the grant is to provide training to student recipients. • Training – Training costs related to employees development (i.e. workshops, seminars, textbooks,

classes, etc.). • Travel – Expenses for transportation, lodging, and related items incurred by the employees for official

business. Costs are charges on an actual basis, per diem or mileage basis or a combination but must be consistent with those normally allowed by the institution.

Donated Services such as goods, space, and services are not reimbursable grant costs. These costs may be used to meet a match. Unallowable Costs

• Advertising & Public Relations - Costs of meetings or other events that are related to fundraising or other organizational activities - Displays, exhibits or demonstrations - Meeting rooms if used in conjunction with shows or special events

16    

- Compensation of employees or costs of services related to displaying exhibits, making demonstrations and providing briefings.

• Costs of promotional items such as gift, memorabilia, souvenirs (t-shirts, key chains.) Supplies do not include: frames, key chains, t-shirts, awards and other promotional materials. These are all considered unallowable costs.

• Costs of advertising and public relations solely to promote the organization • Alcoholic Beverages • Alumni Activities – Costs incurred for and support these events. • Contributions and Donations – Donations to charitable foundations made by the institution is

unallowable. • Costs (Lobbying) associated with activities that are meant to influence the grant process are

unallowable. • Entertainment – Costs of amusements, social activities and costs related to these activities such as

tickets to events, meals, lodging and transportation, gratuities are Unallowable. (Keep in mind, if it is fun, it can’t be done.)

• Student activity costs - Costs incurred for intramural activities, student publications, student clubs, and other student activities, are unallowable; unless specifically provided for in the sponsored agreements.

• Supplanting – Grantees cannot use federal grant funds for services that the institution is required by law to provide under other federal, state or local laws nor can federal grant funds be used to provide services the college previously paid for with state or local funds in the prior year. Auditors will assume that you are supplanting if they see federal funds used for those kinds of expenses and supplanting is unallowable. For example, if the college has been funding a program and decides to use grant funds to pay for that program instead of its practice of using college funds that is considered supplanting. This is a serious audit issue and the grant could be revoked from the college. In some supplanting cases, colleges have had to pay back grant funds that were spent in addition to other fines. In cases where grant funds were embezzled, college staff members have been sentenced to serve jail time.

On the other hand, grant funding can be used to supplement existing services when it is in accordance with the project proposal. If it is unclear whether expenditure is allowable, we recommend consulting with the Grants Administrator and Accountant III before making the purchase.

In addition, knowingly submitting or causing another to submit false claims for payment of government funds is a violation of the False Claims Act and can result in criminal or civil penalties. Do not, under any circumstances, purchase goods or services from relatives or friends; this is a financial conflict of interest. Purchase and Reimbursement Requisitions Purchases over $10,000.00

• Purchases $10,000 or more must go through a bid process with a minimum of three vendors. • Purchases $50,000.00 or more must go through a closed bid process with a minimum of 15 vendor or all

known vendors. • Complete and forward a Bid Request to the Purchasing Office for approvals detailing the product(s)

and/or service(s) requested. Blanket Order

• All blanket orders should be initiated on a Blanket Order form with an estimate for the year (Wal-Mart, copiers, advertising, etc.). When purchases are made against this order sign and date a copy of the invoice or receiving ticket and send to Accounts Payable as approval for payment. Accounts payable creates the SciQuest receipt for each purchase when making the payment for the used amount on the blanket.

Wal-Mart Order When a Wal-Mart purchase is made you can either:

17    

• Send through a blanket order (See Blanket Order instructions) or • Send through a non-catalog order for the estimated amount of your purchase. • Once your purchase order is approved, bring your purchase order number to the Purchasing Clerk and

pick up the Wal-Mart card and tax exemption card. • The Wal-Mart card and exemption card should work at any Wal-Mart location. • Return the card and your receipt(s) to the Purchasing Clerk. Mark your purchase order number on your

receipt. Printing Order

• Print orders or event signs are requested through CougarNet in the My Account tab under the Marketing Requests & Approvals header. Click the My Marketing link and follow the marketing process to submit your request.

• Marketing will assign a project number. Once the project has been determined, marketing will assign a cart to you so you can complete the accounting section and submit the cart to initiate the requisition.

• For any questions, call the Marketing department. (Ref. Policy 1:08:00:00) Professional/Personal Services This section includes activities performed by non-employees such as: consultants, program reviewers, performers, etc.).

• Complete the Information for Personal/Professional Service Contracts form and/or part I of the Agreement/Contract Routing form.

• Send these forms through for manual approvals. Once approved, the Agreement/Contract Routing form will be assigned a contract number and designated contract monitor.

• Initiate a requisition for the requested service documenting the contract number in the document text print section.

• The designated contract monitor completes the Contract Monitoring Form and forwards to the Accounts Payable Office once services have been rendered. (See Contract Monitoring Plan for complete contract monitoring flow.)

Computer Order

• Send requisition through with account code #74595 Computer Related Supplies

• Send requisition through with computer supplies account code#74550. Software Orders

• Complete part I of the Agreement/Contract Routing form if software is $5,000 or more and/or if the vendor requires a signature on their terms and agreements.

• Attach software license to the routing form and send through for manual approvals. • Key in a requisition for the requested software using the software account code #74430 with a comment

or note stating that the forms have been initiated. TAF Orders

• Assign a cart or send your requests for TAF orders to the Information Technology department. Food Order Virtual EMS is your one stop shop to request a space, to request audio-visual equipment, to request food and to request room setups  http://ems.clevelandstatecc.edu/virtualems/BrowseEvents.aspx . To arrange for a meeting with food, contact James Payne, Food Services Manager at 423- 664-2196 or foodservice@clevelandstatecc.edu. When reserving your room space on EMS also include the food request in the system. The Business Expenses Required Documentation form is still required for events that include food services. Initiate a non-catalog order for your food services prior to the event. After the event, create a SciQuest receipt for your order and complete a Food Form (Business Expenses Required Documentation Form). The Food Form is available on the SciQuest Home page and will be electronically submitted to Accounts Payable once completed on-line.

18    

Staples Order Submit your order through the Staples punch-out catalog in SciQuest. Minimum orders are $60.00. Registration Fee

Use the Registration form in SciQuest to initiate your requisition adding the names of those registering to the comments or notes section. Use account code #73100, 73200, 73300 or 73400 (see SciQuest account code list).

Addendum/Change Order Initiate a Change Order Request form in SciQuest. Please pay special attention to shipping charges on your orders (added freight charges are one of the biggest causes for change orders). When in doubt if your order has freight charges, contact the vendor. The four main Federal Costs Principles that are used from the Office of Management and Budget (OMB) for federal grant awards are:

• OMB A-21 Educational Institutions • OMB A-87 State and Local and Indian Tribal Governments • OMB A-122 Non Profit Organizations • 48 CRF 31 Contract Cost Principles and Procedures dealing with Commercial Organizations

Grant Records Requirements A copy of the requisition and the price quote, as well as any additional paperwork to the grant will be kept in appropriate book in the Business Office. Purchases with grant funding will follow all applicable guidelines as outlined in the granting agency’s letter of award and may include following Office of Management and Budget (OMB) Circulars and Federal Requirements of OMB A-133, OMB Circular A-110 Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non Profit Organizations and Federal Costs Principles A-21 Non-profits and Institutions of Higher Education. Allowable Costs According to the “Federal Grant Financial Management Workshop” presentation by Ed Donahue, the federal costs principles state that costs are reasonable and necessary under the “prudent person rule” and allocable which means the costs clearly benefit the program through direct and indirect costs. The General Principals of Reasonable costs are – A costs is reasonable if, in its nature of 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. Direct costs are defined as costs that are identified in the grant award that is tied to a project objective (i.e. particular award, service, project or other specific activity of the organization). Indirect Costs is defined as having a common or joint objective and cannot be readily identified with a specific project objective (i.e. Presidents, Vice President and support staff time on grant project). (See Allowable Costs and Unallowable Costs listed above in the Purchasing Section.) Allocable costs (Circular A-21) A cost is allocable to a particular cost objective (i.e., a specific function, project, sponsored agreement, department, or the like) if the goods or services involved are chargeable or assignable to such cost objective in accordance with relative benefits received or other equitable relationship. Subject to the foregoing, a cost is allocable to a sponsored agreement if (1) it is incurred solely to advance the work under the sponsored agreement (advertising for grant personnel is allowable as an expense needed to develop a program); (2) it benefits both the sponsored agreement and other work of the institution, in proportions that can be approximated through use of reasonable methods, or (3) it is necessary to the overall operation of the institution and, in light of the principles provided in this Circular, is deemed to be assignable in part to sponsored projects. Where the purchase of equipment or other capital items is specifically authorized under a sponsored agreement, the amounts thus authorized for such purchases are assignable to the sponsored agreement regardless of the use that may subsequently be made of the equipment or other capital items involved. b. Any costs allocable to a particular sponsored agreement under the standards provided in this Circular may not be shifted to other sponsored agreements in order to meet deficiencies caused by overruns or other fund considerations, to avoid restrictions imposed by law or by terms of the sponsored agreement, or for other reasons of convenience.

19    

c. Any costs allocable to activities sponsored by industry, foreign governments or other sponsors may not be shifted to federally-sponsored agreements. (pgs. 11-12, Circular A-21) a. Allocation and documentation standard. (1) Cost principles. The recipient institution is responsible for ensuring that costs charged to a sponsored agreement are allowable, allocable, and reasonable under these cost principles. (2) Internal controls. The institution's financial management system shall ensure that no one person has complete control over all aspects of a financial transaction. (3) Direct cost allocation principles. If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost should be allocated to the projects based on the proportional benefit. If a cost benefits two or more projects or activities in proportions that cannot be determined because of the interrelationship of the work involved, then, notwithstanding subsection b, the costs may be allocated or transferred to benefited projects on any reasonable basis, consistent with subsections d. (1) and (2). (4) Documentation. Federal requirements for documentation are specified in this Circular, Circular A 110, "Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non Profit Organizations," and specific agency policies on cost transfers. If the institution authorizes the principal investigator or other individual to have primary responsibility, given the requirements of subsection d. (2), for the management of sponsored agreement funds, then the institution's documentation requirements for the actions of those individuals (e.g., signature or initials of the principal investigator or designee or use of a password) will normally be considered sufficient.(pg 12, Circular A-21). § 215.25 Revision of budget and program plans. (A-110 – Uniform Administrative Requirements) (a) The budget plan is the financial expression of the project or program as approved during the award process. It may include either the Federal and non-Federal share, or only the Federal share, depending upon Federal awarding agency requirements. It shall be related to performance for program evaluation purposes whenever appropriate. (b) Recipients are required to report deviations from budget and program plans, and request prior approvals for budget and program plan revisions, in accordance with this section. (c) For non-construction awards, recipients shall request prior approvals from Federal awarding agencies for one or more of the following program or budget related reasons. (1) Change in the scope or the objective of the project or program (even if there is no associated budget revision requiring prior written approval). (2) Change in a key person specified in the application or award document. (3) The absence for more than three months, or a 25 percent reduction in time devoted to the project, by the approved project director or principal investigator. (4) The need for additional Federal funding. (5) The transfer of amounts budgeted for indirect costs to absorb increases in direct costs, or vice versa, if approval is required by the Federal awarding agency. (6) The inclusion, unless waived by the Federal awarding agency, of costs that require prior approval in accordance with any of the following, as applicable: (i) 2 CFR part 220, ‘‘Cost Principles for Educational Institutions (OMB Circular A–21);’’ (ii) 2 CFR part 230, ‘‘Cost Principles for Non-Profit Organizations (OMB Circular A–122);’’ Procedure for Requesting Changes to Program Officer If a grant budget change is required, the Grant Project Director will request in writing approval before expending funds in that category. Accounting The Accountant III in the Business Office keeps an independent accounting record of all grant expenditures and G5 drawdowns. This is updated as expenses are made. The independent accounting format is available in the Accountant III Office or upon request. Drawdowns are made on a Monthly basis, typically on Fridays, to cover expenditures. The Grants Office also keeps accounting records of grant budgets and expenditures. While it may seem redundant to have two separate accounting systems, this has proven to be beneficial to both Grants Office and the Business Office as it allows for regular comparison and helps to identify any potential issues before or as they arise.

20    

Accounting Procedure Expenses are recorded in the Grants Administrator’s office accounting budget as they are made. At the end of every month, the Accountant III produces a report from Banner outlining grant expenses and encumbrances. The Grants Administrator then compares the two accounting books and reconciles them. Once the accounts are reconciled between the Grants Office and the Business Office, the expenses are compared with the G5 drawdowns for that month in order to ensure that the revenue matches the expenses. When reconciliation is complete, all documents are filed into the grant Budget Records book for that particular grant year each month.

FINANCIAL MANAGEMENT

Federal Financial Systems The primary federal financial system utilized by and CSCC is the G5 online system provided by the U.S. Department of Education for grants management. It is also the system in which the CSCC Business Office initiates draw down of grant funds. It is the policy of G 5 (U.S. Department of Education) and CSCC that requesting reimbursement for expended federal funds may not be retained beyond a three day window from draw down. This policy also refers to expenditures for which the college is requesting an advancement of funds for expenditures that the college has not yet incurred. The college’s Business Office is expected to expend funds within 3 days of requesting a drawdown. Most of the grants that the college is working with are on a reimbursement payments in which there is a time period (usually before the 15th day of the month) to request payment for those expended expenditures. For instance, the college’s Business Office draws down from the U.S. Department of Education on a monthly (Title III) and quarterly basis on expended funds. Federal funds are available for the college to draw down for only a limited period of time, after which the funds revert to the U.S. Treasury. Federal Guidance on Purchasing/Procurement/Drawdowns/Financial Management EDGAR: Title 34 CFR: 74.20-74.28, 74.30-74.37, 74.40-74.48, 74.52, 74.70-74.73. For grant awards through the US Department of Education, Grants Office recommends that all personnel engaged in grant finances review and study EDGAR in its entirety, available http://www.ecfr.gov/cgi-bin/text-idx?c=ecfr&SID=e021e2bed5999e76b53d9d5e60e22370&rgn=div5&view=text&node=34:1.1.1.1.21&idno=34#34:1.1.1.1.21.3.12.8 For other grant awards refer to OMB Federal Regulations and Cost Principles: Circular A-21 – Cost Principles for Educational Institutions http://www.whitehouse.gov/omb/circulars/a021/a21_2004.html A-110 – Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Nonprofit Organizations. http://www.whitehouse.gov/omb/circulars/a110/a110.html A-133- Audits of States, Local Governments, and Non-Profit Organizations http://www.whitehouse.gov/sites/default/files/omb/assets/omb/circulars/a133/a133.pdf Federal Fiscal Year - The federal fiscal year runs from October 1st to September 30th. An extension of the grant period is permissible if the institution notifies the funding agency in writing. College Fiscal Year - The college fiscal year runs from July 1st to June 30th. Equipment vs. Supplies The federal grant definition of equipment is defined as any item which is $5,000 or more in cost. Supplies are any item which is less than $5,000 in costs. Project Publicity and Promotion New grant awards are newsworthy. Partners and the community should be notified about the grant award that established the project and of the project’s activities once implementation has commenced. Work with the College’s Public Relations/Marketing Director to plan press releases and publicity for the project. In addition to

21    

external publicity, your project may also be promoted internally through College newsletters and electronic communications via email and the web. Most funding sources require that any publications or publicity related to the project they are funding are required to credit the funding source. The following are samples from the U.S. Department of Education, Funds for the Improvement of Postsecondary Education (FIPSE) grant. Sample for publications: “The contents of this (publication, brochure, film etc.) were developed under grant #P116Z090197 from the U.S. Department of Education. However, those contents do not necessarily represent the policy of the U.S. Department of Education, and you should not assume endorsement by the Federal Government.” Sample of the website: “The contents of this website were developed under a grant from the U.S. Department of Education’s Fund for the Improvement of Postsecondary Education. However, those contents do not necessarily represent the policy of the U.S. Department of Education, and you should not assume endorsement by the Federal Government.” Review the specific regulations of the grant for proper credit to the funding agency. Professional Development Grants provide funding for personnel to improve their ability to promote the completion of project objectives. Program personnel are encouraged to seek out professional development opportunities. Once a professional development opportunity has been identified, please complete Travel Authorization form. Refer to Travel, for more information on how to proceed with the process of attending a professional development opportunity. Hiring The Grant Project follows the procedures set forth by Cleveland State Community College with reference to the hiring of grant personnel under the direction of the Human Resources Director—Policy 5.00.01.00 (Hiring), and Policy P-034 (Recruitment and Hiring Procedures for Staff) found in the CSCC Policies & Procedures Manual. Cleveland State Community College is an equal opportunity employer and strives to uphold the guidelines as set down by the EEOC. (Policy 5.01.02.00). The grant Project Director needs to work with the Human Resources Department through completing the Personnel Request form, advertising the position and assisting with hiring personnel. Employee Sick Leave All grant funded projects follow the procedures set forth by Cleveland State Community College with reference to employee sick leave—Policy P-060-(Leave) found in the CSCC Policies & Procedures Manual. National Science Foundation (NSF) grant limits salary compensation for senior personnel to no more than two month of their regular salary in any one year. This is for payments done in the two summer months. Salary is paid at monthly rate not in excess of the base salary divided by the number of months in the period for which the base salary is paid. Time and Effort Report College personnel must submit monthly time and effort reports when compensation is received, in part or whole, from a grant or other externally sponsored funding source, to ensure that charges and contributions to grants and sponsored programs are adequately documented. Such reports are required when an employee’s compensation by the institution is considered as in-kind match for an externally funded program (see appendix for enclosed form with documentation instructions) Stipends and Honoraria When an honoraria is paid to an individual (Grant Project Director) outside of the college for a presentation, mentoring or other service, and the fee is negotiated by the individual then the honoraria is an expression of thanks and the services are paid through Accounts Payable and no fringe benefits are charged.

22    

Participant stipends or honoraria paid to college employees are handled like salaries and fringe benefits such as FICA (6.2%) and Medicare FICA (1.45%) = 7.65% will be deduced from the extra compensation and paid by the grant. Some grants allow for student stipends. In those cases, the stipends are administered through the Department/Division that receives the grant funds. Student stipends are subject to FICA and Medicare FICA taxes. For Stipends and honorariums:

o Payment to employees goes through the college’s Payroll. o Payment to state employee goes through a dual services agreement, which is handled through

the college’s Human Resources Department. o Payment to a student goes through Payables.

If the payment goes through Payables, it is handled like a regular purchase initiated through a purchase requisition. The same would be true for an individual (such as a speaker) that does not fall into one of the contract categories stated above. Cleveland State Community College - Cost Sharing (match) Procedure for Grant/Sponsored Agreements

Cost sharing or match (in-kind donations or cash) is an arrangement in which more than one party or institution support equipment acquisition, demonstration projects or programs. The cost sharing or match is a portion of a project or program costs that are not paid by the Federal government. The cost sharing or matches in grant applications are often in-kind donations and/or cash match by community partners or the institution. Where matching funds or services in lieu of funds are required by Cleveland State Community College, the unrestricted operating budget will be designated and identified with the project/grant name and the term “matching” to assure expenditures against the budgeted amount are in compliance with grant contract or agreement. Costs incurred by the College to fulfill cost sharing must align with the budget period of the grant/sponsored award. If cost sharing is specified and qualified in the proposal budget, budget justification, or budget narrative by the College, the institution is committed even when not required by the agency. It is the College’s policy to provide cost sharing only when it is required by grant agency guidelines, specific program announcements or necessary to be competitive in a grant competition (i.e. considered as part of the proposal evaluation process). Cleveland State discourages cost sharing when it is not required by the funding agency. Cost sharing or matching is occasionally required on non-federal grant agreements. The non-federal sponsor will identify terms of the cost sharing in the award agreement. Documentation requirements are the same for non-federal agreements as they are for federal. Approval of grant agreements and cost sharing are addressed in the following section of TBR Policy 1:03:02:10 - Approval of Agreements: “5. The president or designee of an institution is authorized to approve applications for grants from agencies or organizations, provided that where matching funds or services in lieu of funds are required by the institution or technology center, no application shall be made unless the operating budget provides the funds and/or resources necessary for the project. The president or designee is further authorized to accept the award of a grant, and enter into agreements confirming grants; further provided that the acceptance of grants and agreements confirming the award of grants shall be subject to sections 2 and 3, supra.” (Source: TBR Policies and Guidelines - Governance, Organization and General Policies, website: http://www.tbr.edu/policies/default.aspx?id=4836) Mandatory cost sharing is required by the grant agency as a condition of obtaining an award. The requirement for such costs participation is stated in the grant agency’s announcement of funding or their guidelines. Matching funds from the college’s operating budget must be in place and identified by line item/code in the grant budget prior to grant acceptance. Provisions for TBR Guidelines G-030, General Instructions on Form and Execution of Contacts are applicable and are to be included in any subcontracts (Source: TBR Guidelines G-030, Subject: General Instructions on Form and Execution of Contracts http://www.tbr.edu/policies/default.aspx?id=1722) Time and Effort Documentation for Sponsored programs are required when an employee receives compensation for part or whole from a grant or other externally sponsored funding source. To ensure that charges and

23    

contributions to grants and sponsored programs are adequately documented, college personnel are required to submit monthly time and effort reports. Additionally, such reports are required when an employee’s compensation by the institution is considered as in-kind match for an externally funded program. Cleveland State has two types of Time and Effort report forms that are used to provide the necessary documentation. The “Sponsored Program Time and Effort Report” is utilized by faculty and professional staff (exempt personnel) to report the percentage of their time/effort expended on grant activities. The “Classified Employee Payroll Time Sheet”, as modified for grant related use, is utilized by non-exempt personnel to report the portion of their time that was expended on grant activities. Each document requires the employee’s signature and that of employee’s supervisor, attesting to its accuracy. Reports reflecting original signatures are forwarded to the college’s payroll clerk at the close of each month. Copies of each report are provided to the Accounting III, the designated project director for the grant and the employee. Forms are available in the College’s Grants Development Manual and on the college’s CougarNet intranet website. Voluntary Committed Costs sharing is not required by the grant or sponsoring agency as a condition of award, however it is voluntarily committed in the proposal budget. Voluntary Uncommitted Costs sharing is not required by the agency as a condition for the award, not committed by faculty, staff and students but effort is reported. If cost sharing (mandatory or voluntary committed) is subsequently accepted by the sponsor or grant agency as a condition of the award, the College is required to maintain accurate records that will verify that these funds have been expended toward the project’s objectives and/or grant deliverables. Cost sharing documentation may include the following:

• Faculty, student or staff time and effort (forms), fringe benefits • Supplies • New equipment • Travel • Other costs • Tuition • Unrecovered indirect costs if approved by the federal agency • In-kind and third party contributions • Existing College owned equipment • Classroom space & other spaces - Facility Rental Rates:

Classrooms - $25.00 per hour, $100 per day Johnson Theater - $100 per hour, $500 per day 127 Humanities Small Theater - $50 per hour, $200 per day Conference Room - $30.00 per hour, $120 per day Student Center Conference room - $15 per hour, $60 per day Computer Lab - $50 per hour, $200 per day (Source: Matching Costs/Cost Sharing – Partnership Examples – taken from document presented by Gary Van Meter, Ventura College at the Council of Resource Development (CRD) national conference on 11/2003.)

The following College forms will be used to document cost sharing such as Company or Agency donated in-kind time, individual donated time, in-kind matching through supplies and equipment donations and form for meetings and speakers time. - CLSCC In-kind Company or Agency – Donated In-kind Services and Contribution form - CLSCC In-kind Company or Agency – Individual Contribution form - In-kind Matching – Supplies and Equipment Documentation form - CLSCC Leverage form for Meetings and Speakers

24    

Donated in-kind services and contributions may only be considered a match for one project. Third-party costs sharing, such as in-kind contributions (i.e. volunteer services) from an individual, corporation or organization has to be documented in the Donated In-Kind Services and Contribution form for donated services, which includes the description of donated services, date provided services, number of hours, salary certified amount and the total amount of donated time. For donated supplies and equipment the company or agency needs to complete the college’s In-Kind Matching – Supplies and Equipment Documentation form. When cost sharing is required from sub-recipients or partners, it should be documented on the sub-recipient’s invoices. All cost sharing policies must be reviewed by Cleveland State Community College. If sub-recipients do not have internal policies they will follow those of Cleveland State Community College. (Source: With permission from the Sponsored Program Office at Jackson State Community College, portions of this document were taken from Jackson State Community College – Cost Sharing Policy for Sponsored Agreements, Business Services, 7/1/2005. ) Costs for match are allowable only if the costs would be allowable for federal reimbursement. For instance, if construction costs are not allowable in a federal grant award, then the construction expenses by the college cannot be used to meet the matching requirement. These forms are available on CougarNet> Worklife tab> Grants >Costs Sharing (Matching) procedures and forms Travel All grant funded personnel follow CSCC travel procedures (for CSCC Policies and Procedures governing travel, please refer to Policy 4.09.00.00 and TBR policy 4.03.03.00), with the following additional grant required steps: the employee must include a one page summary of what they learned from the travel that will benefit their job. This summary must be included with the annual report. Generally, the employee should request travel at least 30 days in advance of the trip. Procedure for Travel (overnight): 1. Fill out a Travel Authorization (form found on CougarNet) and estimate expenses including: Lodging, Cab, Airfare, Baggage Check, Meals, Mileage (typically CSCC to airport), Registration Fees, and any other permissible expenses. Print conference details including name of conference, location, dates and summary. 2. Submit Travel Authorization form and obtain necessary signatures. 3. Do not make reservations until the travel is approved. Travel out-of-county, out-of-state and to other countries must all be pre-approved by College President. 4. Once travel is approved, make reservations for airfare and hotel. The registration fees will be paid through the PO process and is initiated once travel is approved. 5. During the trip, keep all receipts. Alcohol is not a covered item. 6. At the end of the trip, please complete Travel Expense Claim Form found at on CougarNet. Submit for appropriate signatures. 7. Write a one page summary of what the employee learned from attending the conference and/or seminar. The summary is due no later than two weeks upon return from your trip and submitted to the Grants Office. Procedure for Small Trip (mileage): 1. Fill out a Travel Authorization form and estimate mileage. You may enter multiple trips on one Travel Authorization within the same month for mileage but grant funded mileage requests should have separate entries for each trip. 2. After the trip, please complete Travel Expense Claim Form found on CougarNet. Submit for appropriate signatures. Indirect Costs The College’s Indirect Costs Rate is a negotiated rate that is used for grants, contract and other agreements with the Federal Government. The Indirect Cost Rate proposal is submitted by the Business Office to the U.S. Department of Health and Human Services. The Indirect Cost rate covers Direct Salaries and wages but excludes all fringe benefits. The rate is based on overhead costs such as President, VPs and Business Office

25    

time. The rate is for employees that are connected to the specific grant. For instance, the Small Business Center uses the indirect rate for some of their employees’ salaries. The College’s Indirect Cost rates are: 45% on campus and 20% off campus. Several grant programs have a cap on indirect costs that can be requested. For instance on some U.S. Department of Education grants the cap is 8%. This is specified in the budget sections of the grant Request for Proposal (RFP) or Solicitation of Grant Announcements (SGA). Costs included in the indirect costs calculation cannot be requested from the direct line costs in the grant budget. The term “administrative costs” may be defined differently depending on the grant program. Some grants include administrative costs in both direct and indirect costs that support program management. Other grants have administrative costs as direct expenses that are associated with that specific grant. Refer to the proposal guidelines for their specific definitions of these costs. Grant Reporting requirements Depending on the funding agency, grantees are usually required to submit quarterly activity reports directly to the funding agency. The Grants Office will list your due dates on Microsoft Outlook Calendar. Please forward a copy of your report to the Grants Administrator and Immediate Supervisor. The Grants Office will submit the report to the funding agency unless the funding agency requires this function to be completed by the Project Director or Principal Investigator. Funding agency reports are usually required on a quarterly basis:

1st quarter – January – March 2nd quarter – April – June 3rd quarter – July – September 4th quarter – October – December

Tips on Writing a Grant Report Narrative

Funders want to know about your programs accomplishments and success and how their funding helped you succeed. Most funders will list the report due dates in their contract with you. As you implement your grant, keep track of the following information for your reports. Retain notes or pictures in a folder.

• Latest program statistics as identified in the grant application • # students enrolled in courses • # students passed course or received industry recognized credentials and/or academic degree • # students that graduated in academic program • Most recent financial statement on spending the grant (how much was spent in which budget line item,

what is left in each line item, and how you intend to spend the balance - obtain financial information from the Accountant III in the Business Office )

• Leveraged in-kind funds (cost of room where courses were taught, % of time dedicated to program outside of your Cleveland State teaching time or salaried time – use CLSCC In-kind forms to document time).

• Any major budget changes for the future (ask their permission if required) • Any major changes to the program activities and timeline • Any changes to the outcomes expected • Any news of specific things you’ve been able to do with the grant money (equipment you’ve purchased,

people hired, expanded hours, etc.) • Photographs from the project, especially active ones • Success stories from the people you’ve served • Letters of thanks from participants • Any other items to illustrate your success or progress

Cleveland State (CLSCC) Monthly Reports All Grant Project Directors are required to complete the CLSCC’s Monthly Report form updating their grant activities. The form is designed to allow grant personnel an opportunity to write about program progress and achievements; identify completed objectives; state any challenges or changes that may be needed in the

26    

performance of the activity; and document budget expenditures. This regular monitoring allows for the identification of any types of problems which may hinder activity progress, and an opportunity to suggest solutions which will overcome challenges. The goal of these reports is to keep apprised of total grant progress and ensure grant success. Cleveland State Monthly grant reports are due by the 5th of each month, and submitted to the Grants Administrator Office. The Grants Administrator monitors internal progress through the CLSCC Monthly Report and Time and Effort reports completed by all grant personnel. The Time and Effort forms are due by the 5th of the ensuing month (ex. September report is due by October 5th). All forms are sent via inter-campus mail to the Grants Administrator Office. The CLSCC Monthly Reports and Time/Effort reports also serve to help the college monitor program progress. Financial Information for reports Obtain the financial information from Accountant III (Business Office), to include in the quarterly and final reports. Grant Amendments/No-cost Extensions Funding agencies allow an applicant to make grant amendments when unexpected circumstances occur with grant projects such as key personnel may change, a bid may come in over or under cost which requires a budget revision to be made, and/or more time is needed to complete the grant project. Before grant amendments are made to the funding agency college administrative officials have to be notified of the specific grant amendment. The Grant Project Director has to complete and submit to college officials the enclosed CLSCC Grant Amendment Approval Form (GAAF) with the appropriate grant amendment form completed and attached to the GAAF (i.e. Budget Amendment form, No Cost Extension Amendment form, Change of Key Personnel Amendment form). After final approvals are made then the Grant Project Director may submit the grant amendment to the funding agency. This document reflects the changes made to the original grant award, not the original grant as written. All changes were made with permission of the program officer, and correspondence reflecting these approvals is stored in the Administration building. No-Costs Extensions Most federal agencies allow a one-year no-costs extension of the project’s ending date without prior written approval. A notice to extend the ending date must be made in writing to the funding agency and sent to the Program Officer no later than 10 days before the end of the grant project period. The no-costs extension does not provide additional funding but allows the Project Director time to complete the grant project activities using the unspent funds in the grant. Notice must include (EDGAR, 34 CFR 74.25 (e) (2) & 75.261):

1. Supporting reasons for extension—cannot change the scope or objectives of the project. 2. Revised expiration date

Contact the Grants Administrator Office to submit the notification in the proper format.

Institutional Review Board (IRB) - The Cleveland State Institutional Review Board (IRB) is a committee charged with ensuring the safe and ethical conduct of research performed by the College when that research involves human subjects.

CRITERIA FOR IRB APPROVAL - Individuals requesting authorization to conduct research must complete a Cleveland State Research Proposal form (see attachment). The IRB chairperson (Director of Institutional Research and Effectiveness) will review the proposal. Approval of the proposal will be based on the following criteria:

1. Compatibility with the college’s mission and purpose. 2. Soundness of rationale for conducting the research project. 3. Soundness of rationale and appropriateness of the sampling, methodology, instrumentation, and

treatment of data. 4. Acceptability of the potential effects the collection of data and the dissemination and use of results

may have on Cleveland State student, personnel, operations, and the community.

27    

5. Evidence of support of other involved individuals or groups internal or external to Cleveland State.

If the IRB has questions regarding the completeness, relevance, or other aspects of the proposed project, the IRB chairperson will contact the requestor to arrange a meeting. The chairperson has the authority to act on behalf of the board in seeking clarification and approving/disapproving proposed projected based on established criteria. In the event of an appeal to the chairperson’s decision, there will be a called meeting of the Institutional Review Board within 10 working days of the receipt of the appeal. Under certain circumstances, the chairperson will direct the request to the appropriate vice president or the president for approval. This submission will occur if the project:

1. Has political or broad community implications for the college; 2. Involves board policy; 3. Involves all or a significant portion of the staff; 4. Involves all or a significant portion of the students; or 5. Involves established operating procedures and/or board policies.

Timeline and Notification of Approval or Disapproval Ordinarily the requestor will be contacted concerning the status of the request within ten working days of receipt of the proposal. If possible, approval or denial of the request will be made at that time. If a delay is necessary, an appropriate timeline will be negotiated with the requestor. If a research request is denied, the notification will include the reason(s) for the denial. A revised proposal, or sections thereof, may be submitted for reconsideration. Renewal of Approvals Approval remains in effect for one year from the approval date. Approvals can be renewed on an annual basis until the study has closed. To ensure continual approval without interruptions, the request for renewal should be submitted to the IRB at least one month before the current approval expires. To renew, the Project Director will submit the following:

• Brief summary of results to date • All adverse events • Number of subjects enrolled to date and number currently enrolled • Any protocol change

Documentation Requirements A completed application packet consists of the following:

• Institutional Review Board Proposal Form • Financial Conflict of Interest Disclosure Form • Tennessee Board of Regents Disclosure Form

Federal grants that are being applied through the following federal department and agencies are required to submit their application materials to the Institutional Review Board (IRB) for prior approval of grant applications:

• Department of Agriculture • Department of Energy • National Aeronautics and Space Administration • Department of Commerce • Consumer Product Safety Commission • International Development Cooperation Agency • Agency for International Development • Department of Housing and Urban Development • Department of Justice • Department of Defense • Department of Education • Department of Veterans Affairs • Environmental Protection Agency • Department of Health and Human Services • National Science Foundation • Department of Transportation • Central Intelligence Agency

28    

For IRB forms and additional information contact the Director of Institutional Research and Effectiveness at ext. 390 or moconnor@clevelandstatecc.edu.

EQUIPMENT INVENTORY The inventory procedure for Education grants follows EDGAR 74.34. Property records for assets acquired with federal funds should conform to OMB Circular A-110, Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations in addition to the TBR Guidelines B-110: Fixed Assess and Sensitive Minor Equipment and college’s equipment guideline:

• Guideline B-110, Subject: Fixed Assets and Sensitive Minor Equipment http://www.tbr.edu/policies/default.aspx?id=6745

• Guideline G-070 Subject: Equipment http://www.clevelandstatecc.edu/about/policy-manual/guideline-b-070  

Inventory Control Procedures The Cleveland State Policy Manual, Guideline B-070 and the TBR Guideline B-110 and CLSCC Guideline G-070 states the details of Equipment inventory. The inventory on equipment (over $5,000) is taken annually in the spring (generally April or May). In the inventory process, a departmental equipment list is given to each equipment custodian, who forwards the lists to the designated persons at the different divisions. Each division checks its own inventory, and the inventory listings are signed, dated, and returned to the Purchasing and Contracts Department, with the appropriate inventory transaction form completed for any equipment that should be processed for surplus. The master file is updated, and any changes are entered into the computer. Although sensitive minor equipment are not capitalized, sensitive minor equipment of a movable nature, which are particularly vulnerable to theft and have a cost or fair value (for donated items only) between $1,500.00 and $4,999.99, regardless of funding source, must be identified and inventoried. A physical inventory of sensitive minor equipment should be conducted annually. A sampling is an acceptable method of conducting the physical inventory of sensitive minor equipment. Currently the college considers computers to include all mobile computing devices regardless of cost, maintenance equipment over $300 and all weapons regardless of cost as sensitive equipment. All equipment must be tagged by the equipment custodian in the appropriate department for tracking purposes. Guideline B-071 Equipment: Capitalized and Sensitive specifies the campus guidelines.   The Grant Equipment Inventory must contain:

1. A description of the equipment, including the manufacturer’s model number, if any; 2. An identification number, such as the manufacturer’s serial number; 3. Identification of the grant under which the recipient acquired the equipment; 4. The information needed to calculate the federal share of the equipment (if relevant – Title III is 100%

federal share typically); 5. The acquisition date and unit acquisition cost; 6. The location and condition of the equipment; and the date the information was reported; 7. All pertinent information on the ultimate transfer, replacement, or disposition of the equipment.

Any equipment valued at $5,000 or more must be tagged and logged into the master file through the Purchasing and Contracts Office. Maintain Grant Records - Set up spreadsheet to track grant expenditures (i.e. Excel spreadsheet). Maintain a record of all grant activities, invoices and requisitions with a notebook and save electronically. The college’s records retention requirements are governed by TBR policy and state regulations and are subject to review and audit for compliance. The TBR Guideline G-070 Disposal of Records is on the TBR website at http://www.tbr.edu/policies/default.aspx?id=1726. The college maintains personnel records for 75 years. For potential future federal audits maintain all grant records for five years after the grant has ended. Maintain a notebook with all documentation. Single Audit – An annual audit or “single audit” is required if an institution receives more than $500,000 per year in federal funds. The college receives a statewide audit annually from the Tennessee Comptroller’s Office and the single audit requirement is fulfilled through this audit. The state files the audit documentation with the appropriate federal government agency.

29    

RECORD-KEEPING PROCEDURES - The following records will be kept:  Grant Records Completed CLSCC Monthly Reports Monthly, by the 5th of each month. Kept in Grants Administrator

office, filed in appropriate book. Time and Effort Reports Monthly, by the 5th of the ensuing month. Kept in Accountant III

office, filed in appropriate book. Travel Requests/ Vouchers/ Reports Compiled by project staff. Travel Authorization and Travel Claim

forms kept in Business Office. Funded Travel Form kept in Grants Administrator office, filed in appropriate book.

Purchases Equipment/ Supplies purchases are filed into the yearly book in the Business Office. Included are the Requisitions, quotes, product information, PO. Bids are filed together with the bid and purchase information.

Endowment Endowment funds records are kept by the CSCC Foundation and CSCC Business Office. Annually, the CSCC Foundation provides a report on endowment funds corpus, income and expenditures of up to 50% of that income as detailed by the Endowment Fund report.

Program Officer/ Grant Correspondence and Project Requests

All Program Officer correspondence, Grant Office correspondence and project requests are labeled in Grants program activities notebook.

Budget Budget records are keep in a separate budget book. The grant budget is updated as expenses are processed. Monthly, the grants accounting records are reconciled against the Accountant III Business Office records.

Staff Meeting Minutes Filed into the appropriate notebook in the Grants Administrator’s Office.

Committee Minutes (in cases where there is a committee)

Filed into the appropriate notebook in the Grants Administrator’s Office. The full committee meets quarterly or on an as needed basis.

External Evaluation All correspondence and external evaluator meeting minutes and information is filed in appropriate book in the Grants Administrator’s Office.

V. Close-Out Award COMPLETING AND CLOSING OUT THE PROJECT Finishing a grant project is just as important as starting one. In many cases, the way in which closeout procedures are handled, such as timely submission of final reports and the quality of these reports, can have a direct effect on the chances for future funding at your College. Final reports are increasingly being saved in funding source electronic systems and can be retrieved by a Program Officer considering making a new award. Proposal application processes are extremely competitive so a sloppy or poor quality final report on a previous award impacts consideration of funding of future proposals. A poor quality final report or one that indicates poor results will negatively impact prospects for new awards in the future.

Accept  award  

Announce  Award  

Initiate  Award  

Manage  Award  

Close-­‐out  Award  

30    

Most funding agencies have specific processes associated with closing out a grant project. During the last three months of the grant, the Project Director must work with the Grants Administrator’s Office, and Business Office, to ensure that necessary processes and procedures are followed (see Attachment B Grant Close-Out Checklist). Examples of necessary procedures include:

• Secure record retention of electronic and paper files. • Review encumbrances and liquidate those no longer needed. (CFS accounts will be closed soon after the

grant’s ending date so inform staff that no more charges can be made against the grant account). • Complete termination paperwork for all staff and, if required, payroll changes for staff members

transferred to other cost centers or to the new grant number assigned to a continuing grant. • Make sure that all goods and services have been received prior to the end of the grant although payment

may occur soon after the end of the grant. Large purchases at the end of the grant are usually not appropriate and will be questioned by an auditor.

• Report final outcomes in a final programmatic report to be submitted to the funding agency. This report may have to be submitted electronically through the funding source grant site.

• Make sure that all publications funded by the project credit the funding source before approving the printing of the document.

• Do not make unusual expenditures at the end of the project. Purchases of supplies or equipment may be disallowed by auditors if they occur too late in the program to be legitimately needed by the project.

• Arrange for appropriate storage of grant files if the project is not a continuing one or if a logical responsible party to the files is not on the horizon.

(Refer to Attachment B – Grant Close-Out Checklist form)

Grant Closeout – Foundations and Corporation grants - Grant Closeout – At the close out of the grant Faculty/staff member that receive a grant award must have a grant close-out joint meeting with the Grants Administrator and the Director of Institutional Advancement (Foundation Executive Director). Record Retention The terms of the grant stipulate the length of time that project records must be retained. The average length of time required for maintaining all records for auditing purposes is three to five years from the closing date of a grant, or until a final audit is completed. If an audit has been scheduled or if audit findings are unresolved at the end of the agency’s record retention required length of time, all records should be retained until the audit is complete and all related activity has been resolved. Never discard paper source documents without checking with the Grants Administrator’s Office and Accounting III. Electronic and paper records need to be stored in a secure location. Review program records to eliminate duplicate documents. Organize and label boxes to store project records. Documents of similar purpose and content should be grouped together, preferably in the same box. All boxes should be clearly labeled on the outside of the box with a box number (e.g. 1 of 6, 2 of 6 etc.), funding source and program title (e.g. National Science Foundation - ATE), project title (e.g. Enhancing Electro-Mechanical program), grant year and budget period of documents (e.g. Year 1, 10/01/08 – 9/30/09), and a destruction date. This date should be obtained from the Director of Accounting. An inventory list of boxes and their contents plus the exact physical location of the boxes will be provided to Grants Office. The general support documentation records will be stored in the Grants Office. The financial records will be stored in the Business Office. If space is not available in the Grants Office, boxes of grant records may be stored in the Dead files where the other Business Records are stored. Equipment Purchases During the closeout of a grant or when a piece of equipment is no longer needed, the disposition of equipment should be discussed with the Accounting III. In a closeout situation, the equipment may remain and continue to be used for the activities that it was used for during the life of the grant. Equipment (or property) may be used for other activities currently or previously supported with federal funds. In some situations in which this is not feasible, arrangements may need to be made to transfer it to another program that can make use of the equipment. Agency regulations need to be consulted to determine whether special permission is required before a transfer can occur. For example, years ago, agency permission was sought and approved to transfer a “helicopter in a box” from one of the colleges to a high school with an aviation program. Both Accountant III

31    

and Purchasing need to be consulted, informed, and paperwork completed before equipment or computers are moved to another location or department. Once it has been deemed appropriate, the college’s equipment transaction form should be utilized to transfer or dispose of surplus equipment. This form is available on CougarNet> Worklife tab> Maintenance >Equipment Transaction Form. Sources Cited Regulations Title 34 Part 607 Education Department General Administrative Regulations (EDGAR) in 34 CFR parts 74, 75, 77, 79, 82, 85, 86, 97, 98, and 99 Guidance (Refer to OMB Circular A-21 for Educational Institutions) Office of Management and Budget (OMB) Grants Management Circulars Source: http://www2.ed.gov/programs/iduestitle3a/legislation.html OMB Circular A-110 guidelines http://www.whitehouse.gov/omb/circulars_a110/ Federal Grant Financial Management Workshop – June 12-15, 2012, Roane State Community College, Ed Donahue, Presenter

4. Tips for Good Stewardship

ü Meet all Reporting Deadlines Grant reports should be filed by due dates – no later! Mark all due dates ahead of time on a yearly calendar and put on your To Do List. When preparing your reports, please follow the grant guidelines including page, or character limits, and font size. Your reports should address each goal and objective as written in the application. Reports should use simple clear language, not jargon. If you are unsure, call the Grants Office for assistance. The Grants Administrator’s Office will send reminders on your calendar. These reminders will be scheduled for a month before the report due date, as well as two weeks before the report due date. If financial reports are required along with a narrative, the Finance Office will also be notified of report due dates. A draft report is due in the Grants Office two weeks prior to the grant report due date. Any changes will be made and returned to the project director at least one week before the due date. Once changes are accepted by the project director, the report is considered approved and may be submitted to the grantor. All reports must be approved and a copy of the final report is kept by the project director and the Grants Office. ü Read the Mail! Follow up Agreements and Meetings with Memos Academic communities communicate in writing. Paper (and email) trails protect the grant, the college, and grant administrators from misunderstood communications. Copy your supervisor – and in some cases Grants Office – on email and keep hard copies of all important documents and correspondence. ü Don't Lobby, Don't Politic, Don't Entertain, and Don't Support Religious Activities All of these interesting activities are strictly prohibited with grant funds. That includes using staff time for any of these activities. Support letters for legislation cannot come from project staff. If in doubt, contact the Grants Office. ü Cultivate a "Sixth Sense" about Improprieties If an activity is not listed in your grant application, do not implement new activities that require grant funding. You must submit a grant budget change request and get advance approval from the college and funding agency. If a planned action causes hesitation or even a second thought, check with the Grants Office, who will decide whether to contact the Program Officer. With grants, advanced permission is the best route as forgiveness can be extremely expensive - personally, professionally, and financially. ü Ask Enough Questions As a new Project Director or a newcomer to the College, the sheer volume of information can be daunting. The grant project is important and its running smoothly is important. This handbook provides a beginning. The people and places that form the grant network are here to help.

32    

ü Credit the Funding Agency On any piece of printed matter, whether a news release, brochure, or major product, a credit line should appear listing the agency by its full name. If verbal presentations are being given to community groups, the agency should be credited there as well. Sometimes the funding agency has specific guidelines about this. ü Provide Lead Time The grant project is one of many impacting College services. People work best when the impossible request is a rarity. Grants frequently deviate from routine college activities. Therefore, more lead time is often needed to make special arrangements for grant activities. So be considerate - plan ahead. ü Keep Up with the Budget Grant funds represent the end result of a stiff competition with other colleges. They are an investment by a public or private entity in the College's future. The College will be held accountable for its stewardship in using those funds. ü Plan Carefully for Grant-Related Meetings Make a written agenda available to participants prior to the meeting. Use effective group management techniques to keep the meeting on track and to use time well. Follow up with meeting summaries and action on necessary items. ü Integrate into the College The Project Director and the grant program belong to the College and are a part of the community of needs, people, and events. Avoiding isolation builds support for the project goals and interest in the outcomes. An advisory committee made up of representatives from diverse areas of the campus and off campus stakeholders can sometimes help in this process. ü Address Problems Before They Become a Crisis Any large project has the potential for going awry. Contact your supervisor and/or Grants Office when things begin to go off track to find early solutions. ü Keep the Grants Staff Informed Copy your supervisor, the Grants Administrator’s Office, and Business Office on memos involving fiscal or budget issues. Work as a team. ü Do Not Purchase From Relatives Or Friends Be sure to fill out a “Conflict of Interest” form identifying potential conflicts of interest, but in general do not purchase from relatives or friends. ü Keep the Larger Goals in Mind But stay current on details.

33    

Appendix 1 – CLSCC forms to process for grant award: 1. Agreement/Contract Routing Form (Administrative & Government Services) 2. Services Contract Monitoring Form (Includes Contract Monitoring form flow instructions) 3. Request for Grant Account Number form (original in Excel format) 4. Time and Effort Form (includes instructions) 5. CLSCC Cost Sharing (in-kind forms) 6. CLSCC Monthly Report form 7. Grant Amendment Approval Form (GAAF)

Forms for Grant Administration - Available on CougarNet Tab Work life - listed under the following “Forms by Department” box: Academic Affairs - Teaching & Activity Form - (Faculty Special Compensation/Stipends, Faculty Release Time) Purchasing and Contracts Office - Agreement/Contract Routing Form - Information for Personal/Professional Services Contracts Maintenance - Equipment Transactions Form - Footprint – Work Order Marketing & Public Information (My Account Tab) - My Marketing Payroll - Blank Timesheet Purchasing - SciQuest (My Account Tab) - Service Contract Monitoring Plan form - after awarded grant – complete and submit on SciQuest - Request for Bid (FAXED) - Request for Bid (SEALED) -Travel Authorization - Travel Expense Claim Under Institutional Information box: About CSCC - Grants Development Manual – reference for pursuing grants - Grants Administration Manual – Project Director - reference for administering Grant programs.

34    

Grants forms on CougarNet under Work Life tab

35    

Cleveland State Community College AGREEMENT/CONTRACT ROUTING FORM

SECTION I. TO BE COMPLETED BY EMPLOYEE INITIATING PROCESS Agreement/Contract between ClSCC and ______________________________________________

Agreement/Contract Term: From ________ Through ________ Contract Budget Amount:$_______________

Purpose of Agreement/Contract ______________________________________________________ ____________________________________________________________________________________

Agreement/Contract award based upon competitive bid: Yes ____ No ____ Bid # _______________

Signed ________________________________________________________ Date _______________ SECTION II. TO BE COMPLETED BY DESIGNATED PARTY This agreement has been reviewed and recommended for approval by: (initialed and dated in each case). Director/Dean _______________________________ Executive Administrator* _______________________________ *Not necessary when President is Executive Administrator If a services contract, name of the designated monitor________________________________________

SECTION III. TO BE COMPLETED BY DESIGNATED CONTRACT OFFICER Request Received: ____________ Contract Received: ___________ Assigned Contract #___________ This Agreement/Contract: Yes No 1. Was originated by an agency other than ClSCC ___ ___ 2. Is with a state employee ___ ___ 3. Is a rental/lease agreement ___ ___ 4. Is a consortia or cooperative agreement with another/other institution(s), ___ ___

agency or association 5. Requires matching funds ___ ___ 6. Contains impermissible clauses ___ ___ Modification Required: Yes_____ No ______ Comments______________________________________ ________________________________________________________________________________________________________________________________________________________________________ Designated Contract Officer: Initials _____________ Date ____________________

SECTION IV: TO BE COMPLETED BY VICE PRESIDENT, FINANCE & ADMINISTRATION This agreement has been reviewed: Vice President, Finance & Administration: Initials _________________ Date_______________

SECTION V: PRESIDENTIAL APPROVAL (President or Official Designee) The agreement/contract accompanying this form has been: ____ A. Approved ____ B. Approved - Subject to approval by the Chancellor and/or the TDFA Commissioner. (Not to be implemented until such approval is secured.)

Signed ______________________________________ Date __________________

36    

Contract Monitoring Plan Form

The Contract Monitoring Plan form is available on SciQuest under Welcome to ClSCC SciQuest.

37    

Cleveland State Community College Contract Monitoring Plan

 Document  flow  as  follows:    

1. Agreement/Contract  Routing  Form  (Routing  Form)  and  if  necessary  Information  for  Personal/Professional  Services  Contracts  Form  are  completed  and  forwarded  for  approvals.    

 2. Executive  Administrator  approves  and  designates  contract  monitor  on  the  Routing  Form.  If  the  Routing  

Form  is  not  designated  for  a  service  contract,  note  “NA”  for  the  contract  monitor.    Next  forward  the  form  to  the  Purchasing  &  Contracts  Office.  

 3. Purchasing  &  Contracts  Office  assigns  contract  number,  reviews/prepares/amends  documents  and  

completes  internal  routing,  then  provides  a  copy  of  the  completed  Routing  Form  to  the  Purchasing  Office.    

4. Purchasing  Office  provides  a  copy  of  the  Routing  Form  to  the  designated  contract  monitor.    

5. Once  designated  contract  monitor  receives  the  completed  Routing  Form,  requisition  should  be  initiated  for  services.  Contract  number  and  designated  contract  monitor  are  to  be  specified  in  document  text,  print  section.  

 6. Designated  contract  monitor  completes  the  Contract  Monitoring  Form  and  forwards  to  Accounts  

Payables  Office  once  services  have  been  rendered.  (Contract  Monitoring  Form  will  function  similar  to  the  Food  Form.)  Payment  will  not  be  made  until  form  is  completed.    

7. Accounts  Payables  Office  files  a  copy  of  Contract  Monitoring  Form  with  payment.    

8. Purchasing  &  Contracts  Office  maintains  contract  monitoring  summary  sheet  for  basic  monitored  contracts  and  Contract  Monitoring  Forms  for  grants  and  contracts  from  the  Library.    

Grants  and  contracts  from  the  Library  will  continue  to  be  handled  by  completing  quarterly  Contract  Monitoring  Forms  as  currently  requested.  They  will  not  require  Contract  Monitoring  Forms  for  each  payment.                      9/29/2008  

38    

CLEVELAND STATE COMMUNITY COLLEGE

Request for Grant Account Number

Submit to the Business Office after receipt of approved grant contract

Grant Name____________________________________________________

Contract Dates ________ to _________

Granting Agency _______________________________________________________

Type of Grant ________ Federal

________ Federal Flowing through a State Agency

________ State

_________ Local

________ Private

CLSCC Grant Administrator

___________________________

Contract Monitor_______________________________ (Required)

Requisition Approvals (Please list all required signatures for approval of purchases)

___________________________

___________________________

___________________________

Business Office Use Only

Approved _______________________________________

Fund __________________

Org __________________

cc:Purchasing_______________

39    

CLEVELAND STATE COMMUNITY COLLEGE

TIME AND EFFORT DOCUMENTATION FOR SPONSORED PROGRAMS

The policies of Cleveland State Community College and its governing board, the Tennessee Board of Regents, stipulate that all full-time employees are required to work a minimum of 37.5 hours per week. Absences from scheduled work are documented by approved leave forms. In order to ensure that charges and contributions to grants and sponsored programs are adequately documented, college personnel are required to submit monthly time and effort reports when their compensation is received in part or whole from a grant or other externally sponsored funding source. Additionally, such reports are required when an employee’s compensation by the institution is considered as in-kind match for an externally funded program. Two types of report forms are used to provide the necessary documentation. The “Sponsored Program Time and Effort Report” is utilized by faculty and professional staff (exempt personnel) to report the percentage of their time/effort expended on grant activities. The “Classified Employee Payroll Time Sheet”, as modified for grant related use, is utilized by non-exempt personnel to report the portion of their time that was expended on grant activities. Each document requires the employee’s signature and that of employee’s supervisor, attesting to its accuracy. Reports reflecting original signatures are forwarded to the college’s payroll clerk at the close of each month. Copies of each report are provided to the Accountant III, the designated project director for the grant and the employee.

40    

CLEVELAND STATE COMMUNITY COLLEGE

SPONSORED PROGRAM TIME AND EFFORT REPORT Faculty and Professional Staff

  REPORTING PERIOD: Month __________________ Year __________ SPONSOR/GRANTOR: __________________________________________________ PROJECT TITLE: _______________________________________________________ EMPLOYEE NAME: _____________________________________________________ Percent of time/effort expended on the below noted sponsored/grant activities: ______% Activities: ___________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ I confirm that this is an accurate distribution of my grant related work for the period indicated. _______________________________________________________________________ Employee's signature and Date Approval: _______________________________________________________________ Supervisor’s signature and Date Original: Payroll Clerk Copies: Accountant III, Project Director and Employee Due Date: Last working day of the month

41    

CLEVELAND STATE COMMUNITY COLLEGE

CLASSIFIED EMPLOYEE PAYROLL TIME SHEET

______________________________________

PRINT EMPLOYEE NAME

For the Month/Year

Employee's Social Security Number

FROM TO

COMP

Day Worked Annual Sick Holiday Earned Taken Other Total

Sun 0.0 Overtime Hours For Pay

Mon 0.0

Tues 0.0

Compensatory Overtime

Wed 0.0

Brought Forward

Thurs 0.0

Compensatory Overtime

Fri 0.0

Computed Week 1

Sat 0.0

Balance Carried Forward

Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

FROM TO COMP

Day Worked Annual Sick Holiday Earned Taken Other Total

Overtime Hours For Pay

Sun 0.0

Mon 0.0

Compensatory Overtime

Tues 0.0

Brought Forward

Wed 0.0

Compensatory Overtime

Thurs 0.0

Computed Week 1

Fri 0.0

0.00

Balance Carried Forward

Sat 0.0

42    

Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

FROM TO COMP

Day Worked Annual Sick Holiday Earned Taken Other Total

Overtime Hours For Pay

Sun 0.0

Mon 0.0

0.00 Compensatory Overtime

Tues 0.0

Brought Forward

Wed 0.0

0.00 Compensatory Overtime

Thurs 0.0

Computed Week 1

Fri 0.0

0.00

Balance Carried Forward

Sat 0.0 Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

FROM TO COMP

Day Worked Annual Sick Holiday Earned Taken Other Total

Overtime Hours For Pay

Sun 0.0

Mon 0.0

0.00 Compensatory Overtime

Tues 0.0

Brought Forward

Wed 0.0

0.00 Compensatory Overtime

Thurs 0.0

Computed Week 1

Fri 0.0

0.00

Balance Carried Forward

Sat 0.0 Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

FROM TO COMP

Day Worked Annual Sick Holiday Earned Taken Other Total

Overtime Hours For Pay

Sun 0.0

43    

Mon 0.0

0.00 Compensatory Overtime

Tues 0.0

Brought Forward

Wed 0.0

0.00 Compensatory Overtime

Thurs 0.0

Computed Week 1

Fri 0.0

0.00

Balance Carried Forward

Sat 0.0 Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

I certify that the hours reported are correct. _____%

of my time was expended

on activities for ____________________________________________

(Grant/Project Title)

IMPORTANT NOTICE: Hours worked in excess of 37.5 in

___________________________________________________

any week must be approved in advance by the appropriate

Signature of Employee

Vice President and the Vice President of Finance and

Adminstration. A completed authorization of overtime/comp.

time form must be filed with the Business Office.

NOTE: Compute compensatory overtime as 37.5 to 40 hrs

I certify that the above hours are reported correctly.

worked at straight rate and all over 40 a premium rate.

(Hours over 40 x 1.5)

___________________________________________________ Signature of Supervisor

Date

 

44    

Cost sharing (in-kind matching – cash or services) More federal and state grants are requiring costs sharing or otherwise known as matching from the grantee. The costs sharing matches are often in the form of cash or in-kind services, spaces (classrooms, college rooms, etc.) and/or college equipment. Enclosed in this document are the college’s procedures for Costs Sharing (Matching) and forms that are required to document the various matches. The following College forms will be used to document cost sharing such as Company or Agency donated in-kind time, individual donated time, in-kind matching through supplies and equipment donations and form for meetings and speakers time. - CLSCC In-kind Company or Agency – Donated In-kind Services and Contribution form - CLSCC In-kind Company or Agency – Individual Contribution form - In-kind Matching – Supplies and Equipment Documentation form - CLSCC Leverage form for Meetings and Speakers (Refer to Cleveland State Community College Costs Sharing Procedures section in the Administration manual.) Forms on CourgarNet > Worklife tab> Grants

45    

Cleveland State Community College - Monthly Grant Status Report

Grant Name: Grant award number: Month: Date Submitted: Timeline: Fill-in Update Only – do not change Activity or Timeline columns without agreement from Grants Administrator Activity Grant Timeline Status* Progress *Status: O = On-time A=Ahead of Schedule D=Delayed C=Cancelled Timeline Comments: (add as appropriate) Budget/Financial Review Item/Activity Amount Budget line item Notes __________________________________________________ ______________________ Project Director Date __________________________________________________ ______________________ Dean of Division or Immediate Supervisor Date __________________________________________________ ______________________ Accountant III/Business Office Date ______________________________________________ ____________________ Grants Administrator Date

46    

CLEVELAND STATE COMMUNITY COLLEGE

GRANT AMENDMENT APPROVAL FORM (GAAF)    CSCC staff seeking an amendment to a funded grant must complete this form and the review process prior to submitting a grant amendment. Return to: Michelle Anderson, Grants/Development Specialist in the Administration Building, A-211c.  Grant Amendment Checklist

q Step 1: Completed the GAAF and attached the appropriate amendment forms to the GAAF. q Step 2: Alerted the Grants Specialist of my interest in pursuing a grant amendment. q Step 3: Acquired Division/Department Chair support for the grant amendment and obtained signature. q Step 4: Acquired Vice President support for the grant amendment and obtained signature. q Step 5: Obtained final approval signatures from Vice President of Finance and Administration and Authorized

Representative (College President). q Step 6: Grant Project Director and/or Principal Investigator will submit the grant amendment to the funding

agency via e-mail correspondence or mail with copies of the request to the Grants Specialist and the Authorized Representative (College President).

   

Grant Information  

Grant: _________________________ Grant Application Number ________________ Grant Agency _______________________________________ Grant Modifications  Please check the grant modification that is being requested and attach the appropriate forms that relate to the grant modification. Budget Amendment (attach Budget Amendment form) No Cost Extension (attach No Costs Extension Form) _______ Change of Key Personnel _____ Other (Attach explanation) _____________ Person(s) requesting Grant Modification: ________________ Department: _____________ ext. ___ Signature of Person (s) Requesting Grant ______________________________ Date _______________  

Pre-approval signatures Obtain in the following order before proceeding with grant amendment. Div/Dept Chair ______________________________________ Date______________ Vice-President ______________________________________ Date_____________ Dir.of Inst. Advancement (Foundation)____________________ Date_____________ Grants Administrator____________________________________ Date_____________  Final Approval Signatures I have reviewed the grant amendment information and agree that it should be requested. VPFA ____________________________________________Date_____________ President ___________________________________________Date_____________ Used by permission, all rights reserved, © Lori Bumgardner

47    

EXAMPLE: GRANT AMENDMENT - BUDGET AMENDMENT FORM

 

Description Original Budget

Requested Change

(+/-) Revised Amount

Rationale

Salaries $65,000 ($15,000) $50,000 Reduce funds for hiring delay

Fringe Benefits 18,200 (4,200) 14,000 Reduce associated FB Travel 500 2,200 2,700 Add conference to support

dissemination activities Equipment 0 0 Supplies 1,200 3,000 4,200 Increase materials for

additional dissemination activity

Contractual 1,000 14,000 15,000 Increase printing services to produce dissemination

materials Other 0 0 Total Direct $85,900 $0 $85,900 Indirect 6,872 6,872 Total $92,772 $0 $92,772 No change in budget total Signature of Authorized Representative: Date:

           

48    

CLEVELAND STATE COMMUNITY COLLEGE

GRANT AMENDMENT - BUDGET AMENDMENT FORM

   

Description Original Budget

Requested Change

(+/-) Revised Amount

Rationale

Salaries $0 ($0) $0 Fringe Benefits 0 (0) 0 Travel 0 0 0 Equipment 0 0 Supplies 0 0 0 Contractual 0 0 0 Other 0 0 Total Direct $0 $0 $0 Indirect 0 0 Total $0 $0 $ budget total Signature of Authorized Representative: Date:

 

49    

Example: No Cost Extension Amendment Form

 

Grant Details Amendment: No-Cost Extension

Program Name Technology Challenge Grant Program Title Community Technology Centers in Action Principal Investigator

Dr. John Smith

Institution Xxxxxx Community College Award Number ED – 09 – 98765432-1

Current Start Date 1/1/09 Current End Date 12/31/09 New End Date: 6/30/10 Reason for Requesting New End Date: Extension of time at no cost will enable completion of activities through the spring semester. Signature of Authorized Representative: Date:

           

50    

CLEVELAND STATE COMMUNITY COLLEGE

GRANT AMENDMENT – NO-COST EXTENSION FORM

     

Grant Details Amendment: No-Cost Extension

Program Name Program Title Principal Investigator and/or Grant Project Director

Institution Award Number Current Start Date Current End Date New End Date: Reason for Requesting New End Date: Signature of Authorized Representative: Date:

         

51    

 Example – Change of Key Personnel Xxxx Community College is currently implementing the Scholars in Residence Program, under Grant Award #123456789-1 and requests authorization to change the Principal Investigator, Dr. John Smith, to Dr. Susan Jones, through this amendment request. Dr. Smith has accepted a new position with another institution of higher education out of state. Dr. Jones has been an exemplary member of the leadership team throughout the project period and would continue to support the project in her expanded role, anticipated 7/1/10. Her resume is attached for your review and approval. Authorized Signature/Date: ____________________________

52    

CLEVELAND STATE COMMUNITY COLLEGE

GRANT AMENDMENT – CHANGE OF KEY PERSONNEL  

 Please explain why you are requesting a change of key personnel for this particular grant project (See attached example as a reference).    

53    

Definitions

Grants Development Office The following list of terms and their meanings is provided as a quick reference guide. While some of the terms are not used commonly at CLSCC, they are used by some sponsors, or are used in federal grant application packets.

Audit: A formal examination of an organization/s or individual/s accounts or financial situation. An audit may also include examination of compliance with applicable terms, laws, and regulations.

Broad Agency Announcement (BAA): An announcement of a federal agency/s general research interest that invites proposals and specifies the general terms and conditions under which an award may be made.

Budget Period: The interval of time -usually twelve months- into which the project period is divided for budgetary and funding purposes. (Also see Project Period.)

Continuation Project (Non-Competing): A project approved for multiple-year funding, although funds are typically committed only one year at a time. At the end of the initial budget period, progress on the project is assessed. If satisfactory, an award is made for the next budget period, subject to the availability of funds. Continuation projects do not compete with new project proposals and are not subjected to peer reviews beyond the initial project approval.

Contract: The procurement of a product or service. Typically, the sponsor or funding agency specifies detailed implementation, although some sponsors or funding agency award contracts in response to unsolicited proposals. Cooperative Agreement: An award to an organization in the name of a Principal Investigator to implement cooperation with the sponsor’s personnel (usually a federal agency). College staff is actively involved in both proposal preparation and research activities once the award has been made.

Cost-Reimbursement Type Contract/Grant: A contract/grant for which one party pays the other party for the full costs incurred in the conduct of the work.

Cost-Sharing (matching): Describe virtually any type of arrangement in which more than one party or institutions supports equipment acquisition, demonstration projects, and programs. Example: A college receives a grant for a project estimated to have a total cost of $100,000. The sponsor or funding agency agrees to pay 75% ($75,000) and the college agrees to pay 25% ($25,000). The $25,000 is the cost-sharing component.

CFDA # - Catalog of Federal Domestic Assistance (CFDA) number is assigned to all federal grant programs. This number has to be entered in the Application for Federal Assistance (Standard Form 424). The CFDA # is on the www.grant.gov website and the particular agency’s Application information packet.

Contract Monitoring Officer: A sponsor’s or federal agency’s designated individual who is officially responsible for the business management aspects of a particular grant, cooperative agreement, or contract. Serving as the counterpart to the business officer of the grantee/contractor organization, the grant/contract officer is responsible for all business management matters associated with the review, negotiation, award, and administration of a grant or contract and interprets the associated administration policies, regulations, and provisions. (Also see Program/Project Officer.).

Direct Costs: Clearly identifiable costs related to a specific project. General categories of direct costs include but are not limited to salaries and wages, fringe benefits, supplies, contractual services, travel and communication, equipment, and computer use.

Donation: Transfer of equipment, money, goods, services, and property with or without specifications as to its use. Sometimes donation is used to designate contributions that are made with more specific intent than is usually the case with a gift, but the two terms are often used interchangeably.

54    

Endowment: A fund usually in the form of an income-generating investment, established to provide long-term support for college programs and scholarships.

Expiration Date: The date signifies the end of the performance period, as indicated on the Notice of Grant Award.

Extension: An additional period of time given by the sponsor to an organization for the completion of work on an approved grants or contract. This is often referred to as a “grant amendment” or “grant extension”. An extension allows previously allocated funds to be spent after the original expiration date.

Fiscal Year (FY): Any twelve-month period for which annual accounts are kept (at Cleveland State Community College July 1-June 30; Federal government – Oct 1-September 30).

Fixed-Price Contract/Grant: A contract/grant for which one party pays the other party a predetermined price, regardless of actual costs, for services rendered.

Funding Cycle: Range of time during which proposals are accepted, reviewed, and funds are awarded. If a sponsor has standing proposal review committees (or boards) that meet at specified times during the year, application deadlines are set to correspond with those meetings. For some sponsors, if proposals are received too late to be considered in the current funding cycle, they may be held over for the next review meeting (i.e., National Science Foundation’s Target Dates).

Gift: Gifts and bequests are awards given with few or no conditions specified. Gifts may be provided to establish an endowment or to provide direct support for existing programs. Frequently, gifts are used to support developing programs for which other funding is not available. The unique flexibility, or lack of restrictions, makes gifts attractive sources of support. (Also see Donation.)

Grant: A financial assistance award to an organization in the name of a Principal Investigator or Project Coordinator to assist the organization in the implementation of a program as specified in an approved proposal. A grant, as opposed to a cooperative agreement, is used whenever the awarding office anticipates no substantial programmatic involvement with the recipient during the performance of the activities.

In-Kind match: Consisting of other than money. Equipment, materials, or services of recognized values that are offered in lieu of cash (i.e. classroom space, in-kind time, and equipment value).

Incremental Funding: A method of funding contracts that provides specific spending limits below the total estimated costs. These limits may be exceeded only at the contractor’s own risk. Each increment is, in essence, a funding action.

Indirect Cost Rate: The rate, expressed as a percentage of a base amount Modified Total Direct Costs (MTDC), established by negotiation with the cognizant federal agency on the basis of the institution’s projected costs for the year and distributed as prescribed in OMB Circular A-21. The indirect cost rate is charged on a set of direct costs known as an indirect cost base. (Also see Modified Total Direct Costs.) Contact the Business Office for the college’s official rate amount.

Indirect Costs: Costs related to expenses incurred in conducting the project.

Investigator-Initiated Proposal: A proposal submitted to a sponsor that is not in response to an RFP, RFA, or a specific program announcement.

Matching Grant: A grant that requires a specified portion of the cost of a supported item of equipment or project be obtained from other sources. The required match may be more or less than the amount of the grant. Some matching grants require that the additional funds be obtained from sources outside the recipient

55    

organization. Many matching grants are paid in installments, the payments coinciding with the attainment of pre-specified levels of additional funding. (Also see Challenge Grant.) Matching grants are very common in the sciences, especially for equipment. They are standard practice in some government agencies.

Mission: A sponsor’s stated purpose, which is designed to address a specified set of problems. Almost all federal research agencies are designated as mission agencies.

Modified Total Direct Costs (MTDC): A subset of direct costs, normally excluding among other costs, equipment, alterations and renovations, and subcontract costs in excess of the first $25,000, on which indirect costs may be charged.

New and Competing Proposals: Proposals that are submitted for the first time or unfunded proposals that are resubmitted; either must compete for funds. Ongoing projects must compete again if the term of the original award has expired.

Non-profit: An organization designated by the Internal Revenue Service as a 501 c (3) non-profit organization. The Cleveland State Community College Foundation has been a designated 501 c (3) organization since 1971. Corporate and Foundation grants require agencies that apply for their funding programs to be a 501c (3) organization.

Notice of Grant Award: The legally binding document that serves as a notification to the recipient and others that a grant or cooperative agreement has been made; contains or references all terms of the award; and documents the obligation of funds.

Pre-Proposal: A brief description—usually 2-10 pages—of project plans and estimated budget that is sometimes submitted to determine the interest of a particular sponsor prior to submission of a formal proposal. This document is also referred to as the Preliminary Proposal.

Principal Investigator: The individual responsible for the implementation of the project described in a proposal for an award. National Science Foundation (NSF) is an agency that uses this term for faculty members that are awarded their grant.

Priority Score: A score derived from the rating given a proposal by each member on a review committee. It is used to help determine which approved proposals will be granted awards, based on funds available.

Program/Project Officer: A sponsor’s or federal agency’s designated individual officially responsible for the technical or programmatic aspects of a particular grant, cooperative agreement, or contract. This position serves as the counterpart to the Principal Investigator/Project Director of the grantee/contractor organization, the Program/Project officer deals with the grantee/contractor organization staff to assure programmatic progress. (Also see Contract Monitoring Officer.)

Project Period: This is the total time for which support of a project has been programmatically approved. A project period may consist of one or more budget periods. (Also see Budget Period.)

Proposal: A complete proposal that contains all information necessary to describe project plans, staff capabilities, and funds requested. Formal proposals are officially approved and submitted by an organization in the name of a Principal Investigator or Project Coordinator.

RFA: Abbreviation for Request for Applications. RFAs are announcements which indicate the availability of funds for a topic of specific interest to a sponsor. Proposals submitted in response to RFAs generally result in the award of a grant. Specific grant announcements may be published in the Federal Register and/or specific sponsor publications. (Also see Broad Agency Announcements.)

RFI: Abbreviation for Request for Information. Some agencies use this to solicit grant applications.

56    

RFP: Abbreviation for Request for Proposal. Some agencies use the RFP for soliciting competitive grant applications.

Salaries and Wages (S&W): Payments made to employees of the institution for work performed. When charged to a sponsored project they become a subset of direct costs, which along with wages, form a portion of the base upon which indirect costs will be allocated.

SGA: Abbreviation for Solicitation of Grant Applications. This term is used by the U.S. Department of Labor to solicit competitive grant applications.

Sponsor: Funding agency that awards grants or contracts to a college or non-profit agency (i.e. federal government, state government, corporations, foundations)

Stipend: A payment made to an individual under a fellowship or training grant in accordance with pre-established levels to provide for the individual’s living expenses during the period of training.

Subcontract, Subgrant, or Subagreement: A document written under the authority of, and consistent with the terms and conditions of a prime award (a grant, contract or cooperative agreement), that transfers a portion of the research or substantive effort of the prime award to another institution or organization.

Supplanting: To use grant funding to pay for existing college programs or salaries (i.e. paying for clerical assistance with grant funds that is already being paid with college funds).

Supplemental (Rebudgeting or Modification) Proposal: A request to the sponsor for additional funds to complete an already-approved project. A supplemental proposal may result from increased costs, modifications in design, or a desire to add a closely related component to the ongoing project.

Teaming Agreement: An agreement between two or more parties to participate in a project or teaching activity.

Terms of Award: All legal requirements imposed on an agreement by the sponsor, whether by statute, regulation(s), or terms in the award document. The terms of an agreement may include both standard and special provisions that are considered necessary to protect the sponsor’s interests.

Total Direct Costs (TDC): Consists of all direct costs of a project.

Total Project costs: The total allowable direct and indirect costs incurred by the institution to carry out an approved project or activity.

Unrestricted funds: Funds having no requirements or restrictions as to use or disposition. Grants, contracts, and cooperative agreements are considered to be restricted funds.

Unsolicited Proposal: Proposals submitted to sponsors that are not in response to an RFP, RFA, or program announcement. (See also Investigator-Initiated Proposal.)

57    

Attachment A Grant Checklists – Grant Applications

The purposes of these various checklists are to assist you in preparing, applying and implementing grants. For required forms and detailed instructions of items on the checklist please refer to the Grants Development Manual for submitting grant applications and the Grants Administration Manual for implementing grants. Check off each item as you complete. BEFORE APPLYING FOR A GRANT (NEW OR RENEWAL)

√ Checklist for Grant Applications If y

If you have an idea for a grant, complete the “Go/No Go Grant Quiz” and attach to the GRAF form.

Co Complete the “Grants Review and Approval From” (GRAF), the Proposal Summary, and get Pre-Approval signatures on the GRAF form. Return forms to the Grants Office.

Alert the Grants/Development Specialist and forward guidelines and website.

Consult the GDS for assistance in locating funding sources. If funding is from a foundation or corporation, then gifts much be processed through the CSCC Foundation.

Deliver draft budget to the Grants Development Specialist.

Work with Grants/Development Specialist to prepare the grant proposal. The final draft of the proposal with approved budget must be completed no later than 10 days prior to the mailing or delivery deadline.

Obtain Final approval signatures on the GRAF and grant application forms.

Assist the Grants Development Specialist with copying, packaging and mailing or delivering the application.

     

58    

Grant Checklist – Grant Management Plan

√ Grant Management Activities – Federal & State grants If y Contact the Grants Office when award notice is received and send the Grants/Development Specialist a copy of the notice. Grants Administrator will schedule a grant award meeting with the Project Director, Accountant III,

ice. Director of Purchasing, and Dean/Director of Department to discuss the roles and responsibilities of implementation. Review award letter and approved budget. If there are reductions in budget develop options to accommodate the grant

award. Review and revise project plan and timeline. Identify grant deliverables and outcomes. Review funding agencies process for amending project plan, budget and requesting modifications. Review reporting requirements from grant award documents: due dates; format; submission process. Put reporting dates

on Microsoft Outlook calendar. Follow all federal and state grant regulations and comply with special conditions. Work with the Grants Administrator to complete the CSCC Agreement/Contract Routing Form and attach grant proposal,

official notice of award paperwork, Memorandum of Understanding (MOU) if consortia or partnership grant and any negotiated revisions. Form is reviewed by the college’s Contracts staff and signatures are required.

For assignment of a grant account number, complete the Grant account form request (Excel) and forward to the Business Manager in the Business Office.

For all purchases follow all federal, TBR and CLSCC policies/guidelines and procedures. For making purchases that require bids ($10,000 - $49,999.99 – 3 vendors; purchases over $50,000 – 15 or all known vendors) work with the Purchasing & Contracts Department.

Use the grant account number and forward grant reimbursement requests to the Accountant III in the Business Office. The Accountant III will invoice the grantor and maintain records of the grant account.

For new hires from the grant complete Personnel Form from Human Resources. Work with the HR Department to advertise and hire new employees.

When compensation is received, in part of in whole, from a grant College personnel must submit monthly Time and Effort reports to Payroll clerk by the end of each month. Forms are in Grants Administration Manual and on CougarNet.

Dean or Director of the Division is the Contract Monitor and must oversee grant activities through completing the Contract Monitoring form. In cases where the Dean is the Project Director, the Vice President for the Division will be the Contract Monitor. Once services are completed, the Contract Monitor sends the completed form to Accounts Payable in the Business Office.

Funding agencies require quarterly submission of activity reports. Submit CLSCC Monthly Grant report forms to the Grants Administrator the 5th of each month.

Obtain the financial information from the Accountant III and attach to the final report. Grant amendments or extensions are allowed when unexpected circumstances occur with grant projects. Submit CLSCC

Grant Amendment Approval form (GAAF) to the Grants Administrator to obtain administrative approvals. Maintain records of all grant activities, invoices and requisitions. These will be needed for federal and state auditing and

are required to be maintained for 5 years after the grant is closed. CLSCC in-kind matching forms are required for documenting donated time, classroom space, equipment, supplies and

meetings. Please review the CLSCC in-kind forms procedures in the Grants Administration Manual.

59    

Grant Checklist – Grant Management Plan

√ Checklist for Grant Management (Corporation and Foundation Grants) If y

Corporations and foundations frequently require a governmental recipient to have a 501(c) 3 status, but not always. H However, the President wants all of these types of contributions to come through the CSCC Foundation.

Co The faculty/staff member who receives a grant award must have an post-award joint meeting with the G Grants Administrator, the CSCC Foundation’s Accounts Clerk and the Director of Institutional Adv Advancement (Executive Director of the Foundation). .

When funding is needed by the recipient, the Accounts Clerk in the CSCC Foundation will work with the college’s Business Manager to assign an account number in order for the grant funds to be moved from the Foundation restricted account to the specific department’s grant account.

In some cases, the CSCC Foundation maintains the grant award funds in an account on their Blackbaud accounting system. When the grants account is set up through the Foundation account records, work with the Accounts Clerk to make purchases from the account and the Accounts Clerk will assist with maintaining the account information.

Maintain a record of the grant account (such as Excel). When charging activities to the grant, complete a requisition (Banner) and submit to Accounts Payable. The grantors will be invoiced for payment. Provide the Accounting Clerk in the CSCC Foundation Office with copies of all requisitions, invoices, and records of expenditures.

The faculty/staff member who receives a grant award has the responsibility of managing the grant activities.

Funding agencies require quarterly submission of activity reports. Submit CLSCC Monthly reports forms to the Grants Administrator the 5th day of each month. 1st quarter –Jan. – March (by April 5); 2nd quarter –April – June (by July 5); 3rd quarter –July – September (by Oct 5), 4th quarter – October – December (by Jan 5).

Maintain records of all grant activities, invoices and requisitions. Submit this information to the Grants Office. These records will be needed for future audit purposes.

When closing out a grant, the faculty/staff member must have a joint meeting with the Grants Administrator, the Foundation’s Accounts Clerk and the Director of Institutional Advancement (Executive Director of the Foundation).

60    

Attachment B

Grant Close-Out Checklist

Grant Title Funding Agency Award No. Award Date Start End √ Close-Out Activities

If y Verify proper allocation of expenditures Encumbered expenses have all cleared • Purchases and invoices received and vendors paid • Supply orders, mileage reimbursements have been entered into Banner and paid • Purchase orders have been cleared from grant budget • Purchase order documentation is filed. • All procurement records and files contain documentation for each purchase, i.e. formal bids,

quotes Equipment Inventory • All equipment purchases have been tracked and documented Staffing • All employee files contain job descriptions • Signed Employee Time and Effort forms on file Sub-recipient close-out Reports • CLSCC Monthly Grant Reports • Final reports prepared for grant agency Record Retention • All project files are retained in accordance with CLSCC and funding agency requirements

_________________________ _____________________________ Date:________________ Project Director Signature ___________________________ _______________________________ Date: _________________ Dean of Division/Supervisor Signature ___________________________ _______________________________ Date: _________________ Accountant III Signature ___________________________ _______________________________ Date: __________________ Grants Administrator Signature