ADMINISTERING GRANTS A2505_REVISED_DRAFT 06272018 TRACK CHANGES.DOCX

MARICOPA COUNTY INTERNAL POLICY
Policy Number: A2505
Policy Title:
ADMINISTERING GRANTS Current Adoption Date: 6-27-2018 Deleted: 10-30-2017
Current Implementation Date: 6-27-2018 Deleted: 10-30-2017
Approved by: Board Agenda Number:
C-18-18-014-6-00
BOARD OF SUPERVISORS Deleted: COUNTY MANAGER
Original Adoption Date: February 1997
Deleted: 8
I. PURPOSE
The purpose of this policy is to serve as the framework for Maricopa County Departments and Special
Districts (Flood Control District, Library District, and Stadium District) to follow when applying for grants
and negotiating the terms and conditions of the agreements and/or contracts to ensure optimum
financial and administrative arrangements for Maricopa County and/or the Special Districts. Deleted: are met
II. APPLICATION
This policy applies to all County Departments, Elected Officials, and Special Districts.
III. DEFINITIONS
A. Central Service Costs – Costs benefiting both grant and non-grant activities for inclusion as part
of indirect cost in grants. The allocation is calculated in compliance with the 2 CFR PART 200 —
Appendix VII to Part 200 (Federal OMB Uniform Grant Guidance).
B. Cognizant Agency – The Federal agency responsible for reviewing, negotiating, and approving
cost allocation plans or indirect cost proposals developed under 2 CFR PART 200 — Appendix VII
to Part 200 (Federal OMB Uniform Grant Guidance) on behalf of all Federal agencies. Maricopa
County’s Cognizant Agency for the Central Service Cost allocation plan is the U.S. Department of
Housing and Urban Development – San Francisco Office. For the purposes of audit issues, the
Cognizant Agency is the U.S. Department of Health and Human Services.
C. Department – Refers to the department, office or agency under budgetary responsibility of the
Board of Supervisors, which has direct oversight responsibility for the program(s) funded partially
or totally with the grant funds. The elected official or department director of the Department shall
act as the agent of the County for purposes of this policy.
D. Department Overhead – Departmental/Special District costs incurred for both grant and non-grant
programs.
E. Fund Balance Report – A report created by the Department of Finance monthly detailing a fund’s
(inception to date) financial activity for each individual grant. This report should be used to ensure
effective management of grant activity.
F. Grantor Agency – Refers to a Federal, state, local, or private agency or organization, which
provides the grant funding and/or grant funding oversight.
G. Indirect Costs – Refers to those costs incurred for a common or institution-wide objective that
benefits more than one grant program or project. Such costs are not readily assignable to the cost
objective specifically benefited.

Policy Title: Policy Number: A2505
ADMINISTERING GRANTS Current Adoption
Date: 6-27-2018 Deleted: 10-30-2017
H. In-Kind – Refers to contributions in the form of goods or services rather than in cash.
I. One-time Grants – Refers to funding from a Grantor Agency which is provided for a limited duration
for a specified project or program. This type of grant may be provided to start a new program or
service or for a program or services which has a limited life.
Formatted: List Paragraph, Left, Right: 0", Line
J. Ongoing Contributions – Refers to future contributions to be provided by the County including spacing: single, No bullets or numbering, Tab stops:
after the grant award has ended. Not at 0.83"
K. Ongoing Grants – Refers to funding from a Grantor Agency which is expected to be provided year Formatted: Font: Bold
after year for a specified program(s) or service(s).
L. Special District – Flood Control District of Maricopa County, Maricopa County Library District,
Maricopa County Stadium District.
M. Uniform Administrative Rules, Cost Principles, and Audit Requirements for Federal Grants
(Federal OMB Uniform Grant Guidance) – The OMB has issued a final guidance regulating the
management of grants. This guidance supersedes Federal OMB Circulars A-21, A-87, A-89, A-
102, A-110, A-122, A-133 and the Single Audit Act. The Federal OMB Uniform Guidance — 2 CFR
Part 200 consolidated aforementioned circulars into a streamlined format improving clarity and
accessibility.
IV. POLICY
Maricopa County and Special Districts receive funding from Federal, state, and local agencies. Deleted: significant
The following policy statements will ensure that the County or Special District is managing grants to
its optimum potential. Deleted: annually
A. The Board of Supervisors or Board of Directors must formally accept all grant awards prior to any
funds being expended.
B. Departments/Special Districts will consistently negotiate grant agreements to meet County or Formatted: Justified
Special District goals and policies. This includes conducting a cost/benefit study to determine the
appropriateness of Maricopa County or Special District pursuing a particular grant.
C. Departments/Special Districts will negotiate for advance funding financial arrangements first and
only accept reimbursement funding as the final option.
D. Departments/Special Districts will disclose indirect costs and any matching or ongoing Deleted: clearly define
contributions required by Maricopa County or Special District during the award and acceptance
process. Deleted: requirements
Deleted: application
E. To minimize interest expense to Maricopa County, Departments/Special Districts will try and
negotiate a reimbursement schedule that is in alignment with this policy. Departments/Special
Districts will closely monitor their expenditures and claim reimbursement whenever expenses
exceed $100,000, or on a monthly basis, as allowable by grantor.
F. Maricopa County or Special Districts will utilize the County financial system to track, monitor and
report all grant financial activity. All grant activity must be closed out within 120 days of the grant
end date.
G. Departments/Special Districts are required to charge Indirect Costs on all grants unless prohibited
by the grant contract. Deleted: , law, County Board of Supervisors
approval or Special District Board of Directors
1. Indirect Costs will always be included (applied for) in the financial section of the grant approval
application.
Page 2 of 8

Policy Title: Policy Number: A2505
ADMINISTERING GRANTS Current Adoption
Date: 6-27-2018 Deleted: 10-30-2017
2. Indirect Costs will be recovered at the maximum allowed by the Grantor or as defined on the Formatted: Justified
Indirect Cost Plan that is approved by the Department of Finance.
Formatted: Not Expanded by / Condensed by
3. Indirect Cost will be disclosed within the agenda process.
H. Departments/Special Districts do not have the authority to negotiate a lower indirect cost
reimbursement in order to increase program funding.
I. Departments will expend all grant funds prior to expending any general fund appropriations, or in
the case of Special Districts, before expending other Special District revenues in relation to grant Deleted: Initial
programs. Formatted: Justified
V. GUIDELINES Formatted: Left
This Policy shall serve as the framework for Departments/Special Districts to follow when applying for Deleted: No matching requirement of funds;
grants and negotiating the terms and conditions of the agreements. The Policy is not intended to Formatted: Strikethrough
discourage Departments/Special Districts from seeking grant funding as a means to support various
services and programs. Rather, it is intended to provide consistent guidelines for grant administration Formatted: Left
to ensure optimum financial arrangements for Maricopa County or Special District and to enhance Deleted: are
Board of Supervisors or Board of Directors acceptance of grants conforming to this Policy. Specific
information and detailed procedures are contained in the Maricopa County Grant Manual, which is Formatted: Strikethrough
located at Grants Management | Maricopa County Intranet, AZ. The Maricopa County Grant Manual Deleted: No future or o
may be updated by the Department of Finance, as determined necessary, to accommodate the effective
administration of this policy. Formatted: Strikethrough
A. Grant Application Formatted: Left
Deleted: s
1. Departments/Special Districts are not required to obtain Board of Supervisors/Board of
Directors approval prior to submitting an application for grant funding provided the grant Deleted: Departments that wish to apply for
meets the following requirements: grants that do NOT meet one or more of the
above requirements must obtain Board of
a. Cash or in-kind matching requirements, if any, will be absorbed in the department’s operating Supervisors/Board of Directors approval prior to
submission of the application.
budget appropriation; and
Formatted: Strikethrough
b. Indirect Costs, if not fully recoverable, will be absorbed in the department’s operating budget Formatted: Justified
appropriation; and
Formatted: Not Expanded by / Condensed by
c. Ongoing contributions required after the grant period end date, if any, will be absorbed in the
department’s operating budget appropriation. Deleted: are required to obtain the approval of
the Board of Supervisors/Board of Directors
In addition, the Director of the Department or Special District shall certify that the grant being prior to submitting an application for grant
applied for meets the above requirements. funding for any type of deviation from this policy
including full indirect cost recovery. The
2. Departments/Special Districts that wish to apply for grants that do NOT meet the above information on the agenda must be clear and
describe the nature of the deviation(s). It must
requirements must obtain Board of Supervisors/Board of Directors approval prior to also be clearly noted the intent or non-intent to
submission of the grant application. apply for further grants from this particular
3. Grants for the Judicial Branch in Maricopa County will be identified by the Presiding Judge of Grantor of this nature. After this grant has been
the Superior Court in an annual presentation to the Board of Supervisors. The presentation reviewed and accepted by the Board of
will reference the individual grants, and whether any of the provisions of the grants deviate from Supervisors/Board of Directors, subsequent
grants in that fiscal year from the same Grantor
this Policy. If these grants are awarded and accepted by the Board of Supervisors, subsequent Agency with like provisions do not require the
grants for that fiscal year from the same Grantor Agency with like provisions do not require the Board’s review and acceptance during the
Board’s award acceptance of the grant. Subsequent grants from a new Grantor Agency must application process.
be transmitted to the Board of Supervisors for review and acceptance.
Formatted: Strikethrough
Formatted: Justified, Indent: Left: 1.08", No bullets or
numbering
Page 3 of 8

Policy Title: Policy Number: A2505
ADMINISTERING GRANTS Current Adoption
Date: 6-27-2018 Deleted: 10-30-2017
4. Departments/Special Districts will provide to the Department of Finance a copy of all grant Deleted: <#>Grants for the Judicial Branch in
agreements which must specifically include the award amount, grant period dates, availability Maricopa County will be identified by the
of Indirect Costs and the indirect cost percentage (%), matching amounts, ongoing Presiding Judge of the Superior Court in an
contributions, distinction between reimbursement or advance funding, and a complete annual presentation to the Board of Supervisors.
description of the grant. The provided information will be used to establish controls on the The presentation will reference the individual
County financial system and will not be changed or modified (award period, grant award, etc.) grants, and whether any of the provisions of the
without supporting documentation from the Grantor. grants deviate from this Policy. After these
grants have been reviewed and accepted by the
B. Funding Board of Supervisors, subsequent grants for that
fiscal year from the same Grantor Agency with
1. To improve cash management practices, it is the County and Special Districts’ preference to like provisions do not require the Board’s review
and acceptance of the grant. Subsequent grants
receive funding on an advance basis instead of a reimbursement basis. Therefore, every from a new Grantor Agency must be transmitted
effort is to be made by Departments/Special Districts to obtain advance funding from the to the Board of Supervisors for review and
Grantor Agency. This is especially critical for one-time grant funded programs where the acceptance.¶
County or Special District is advancing funds to nonprofit subcontractors (subrecipients, ¶
vendors, etc.). Deleted: <#>Departments/Special Districts may
2. The Department/Special District may be requested by the Budget Office to present the seek approval for both the Grant Submittal and
Grant Award Acceptance at the pre-submission
cost/benefits of accepting a grant versus not accepting a particular grant. The cost/benefit stage, provided that all terms of the grant are in
analysis must take into account if the grant-funded services are mandated and comply with compliance with this policy and the information
budgeting guidelines. presented to the Board of Supervisors/Board of
3. One-time Grants, which are actually start-up grants for new programs or services will be Directors is consistent.¶
submitted to the Board of Supervisors/Board of Directors. Ongoing contribution costs, which Formatted: Strikethrough
Departments/Special Districts wish to continue once the grant funding has been depleted, will
be identified and reported to the Board of Supervisors /Board of Directors at the time of Deleted: <#>¶
consideration of award and acceptance. The Department must present analysis and Formatted: Justified
information to the Board of Supervisors/Board of Directors to assist the Board in deciding
whether the County or Special District should fund expenses for the project or program from Deleted: <#>On-Going Grant Application¶
other County or Special District funds following the depletion of the grant funds. ¶
From year to year, Departments/Special Districts
C. Claiming Reimbursement may receive grant funding from the same Grantor
for the continuation of a program. In this case,
1. Departments/Special District will record and track grant revenues and expenditures utilizing Departments must notify the Board of
Supervisors/Board of Directors in an annual or
the County financial system. more frequent presentation of their intent to apply
for all Ongoing Grants.¶
2. Departments/Special District shall submit claims to the Grantor Agency as frequently as ¶
permitted under the grant agreement. This will be no less frequent than monthly or when the Grants for the Judicial Branch in Maricopa County
expenditures reach $100,000, unless otherwise established by the Grantor. will be identified by the Presiding Judge of the
Superior Court in an annual presentation to the
3. At grant year-end, each Department/Special District shall close out its respective grants. Board of Supervisors. Presentation will reference
This includes preparing and submitting any required final reports to the Grantor Agency and the individual grants, and whether any of the
either returning excess funds or requesting final reimbursement for the grant year. All grant provisions of the grants deviate from this policy.
closing documentation will be submitted to the Finance Department to ensure the grants After these grants have been reviewed and
are accurately closed on the financial system within 120 days after the grant end date as accepted by the Board of Supervisors, subsequent
grants for that fiscal year from the same Grantor
represented on the County financial system. All unreimbursed costs must be identified and Agency with like provisions do not require the
a plan of action defined to ensure an alternate funding source is identified and the grant is Board’s review and acceptance of the grant.
effectively closed within the 120 day timeframe. All unresolved grant balances/(deficits) after Subsequent grants from a new Grantor Agency will
the 120 day timeframe will be reported to the County Manager by the Department of Finance be transmitted to the Board of Supervisors for
and the Budget Office by utilizing the Fund Balance Report. review and acceptance.¶
¶
Formatted: Strikethrough
Formatted: Justified
Formatted: Justified
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Policy Title: Policy Number: A2505
ADMINISTERING GRANTS Current Adoption
Date: 6-27-2018 Deleted: 10-30-2017
D. Indirect Costs- 2 CFR PART 200 — Appendix VII to Part 200 (Federal OMB Uniform Grant Deleted: <#>One-time Grants, which are
Guidance) actually start-up grants for new programs or
services, will be so noted in the submittal to the
2 CFR PART 200 — Appendix VII to part 200 (Federal OMB Uniform Grant Guidance) recognizes Board of Supervisors/Board of Directors.
Indirect Costs as legitimate grant expenses. As such, it is the intention of Maricopa County or Program costs, which Departments/Special
Special District to recover Indirect Costs at all opportunities. In order to do so, the Department of Districts wish to continue once the grant funding
Finance will prepare the following plans on an annual basis: has been depleted, will be identified and
reported to the Board of Supervisors /Board of
1. County-wide Central Services Cost Allocation Plan – The Department of Finance is Directors at the time of submittal for
responsible for preparing and negotiating the County-wide plan with Maricopa County’s consideration. The Department must present
Cognizant Agency, United States Department of Housing and Urban Development (HUD). analysis and information to the Board of
Supervisors/Board of Directors to assist the
The Department of Health and Human Services is Maricopa County’s assigned Cognizant Board in deciding whether the County or Special
Agency regarding audit issues. District should fund expenses for the project or
program from other County or Special District
2. Whenever permitted by the Grantor Agency, grants requiring County or Special District funds following the depletion of the grant funds.¶
matching funds may utilize County Overhead as a last option. All other opportunities must be ¶
exhausted to meet the In-Kind match before utilizing County Overhead. If the required match Claiming Reimbursement¶
exceeds the amount of In-Kind and/or County Overhead or Overhead is not an allowable ¶
expense by the Grantor Agency the Department must inform through the award and acceptance Departments/Special District will record and
agenda item the Board of Supervisors/Board of Directors of the estimate the relative financial track grant revenues and expenditures utilizing
In-Kind impact (2 CFR PART the County financial system.¶
¶
§200.306). Departments/Special District shall submit claims
3. Departmental Indirect Cost Allocation Plan(s) are used as a means of equitably recovering to the Grantor Agency as frequently as
Indirect Costs from both federal and non-federal grant programs. All Departments/Special permitted under the grant agreement. This will
Districts receiving grant funds can submit a written request to the Department of Finance to be no less frequent than monthly or when the
prepare a Departmental Indirect Cost Allocation Plan. expenditures reach $100,000, unless otherwise
established by the Grantor.¶
¶
At grant year-end, each Department/Special
E. County Departments Providing Grant Services to Outside Entities District shall close out its respective grants. This
includes preparing and submitting any required
final reports to the Grantor Agency and either
Maricopa County Departments that are allowed to perform grant financial services for entities returning excess funds or requesting final
outside of the County and are not considered to be subrecipients may recover Indirect Costs and/or reimbursement for the grant year. All grant
user charges for the administration of grants. If these outside entities are allowed by their Grantors closing documentation will be submitted to the
to recover Indirect Costs and/or charge a user fee to reimburse Maricopa County for services Finance Department to ensure the grants are
rendered, the monies must be deposited back to the funding source where the support services accurately closed on the financial system within
were initially provided. For example, a General Fund Department being reimbursed for grant 120 days after the grant end date as
management activities shall remit the reimbursement back to the General Fund. represented on the County financial system. All
unreimbursed costs must be identified and a
F. Purchase of Computing and Network Systems Relating to Grant Supported Programs plan of action defined to ensure an alternate
funding source is identified and the grant is
1. To ensure compatibility and supportability of the County computing and network effectively closed within the 120 day timeframe.
infrastructure, Departments/Special Districts are to ensure any computer equipment is All unresolved grant balances/(deficits) after the
120 day timeframe will be reported to the
compatible with the County network prior to purchasing any desired equipment. This applies County Manager by the Department of Finance
to hardware, software and communications technologies including data, voice, video, image and the Budget Office by utilizing the Fund
radio telemetry and facsimile purchases under the provisions of the County’s Procurement Balance Report.¶
Code. ¶
2. Departments in the Judicial Branch of Maricopa County will determine whether the purchase Formatted: Justified
will require compatibility and supportability of the County computing and network Deleted: exception and
infrastructure.
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Policy Title: Policy Number: A2505
ADMINISTERING GRANTS Current Adoption
Date: 6-27-2018 Deleted: 10-30-2017
G. Department of Finance Responsibility Deleted: <#>¶
Departmental Indirect Cost Allocation Plan(s) are
While each Department/Special District has staff assigned to monitor and report the financial used as a means of equitably recovering Indirect
activities of grants, the Department of Finance will provide general and technical oversight and Costs from both federal and non-federal grant
monitoring of all grant funds. At a minimum, the Department of Finance will: programs. All Departments/Special Districts
receiving grant funds can submit a written request to
1. Review and approve grant agenda items when they comply with County policy and the the Department of Finance to prepare a
County Grant Manual. Departmental Indirect Cost Allocation Plan.¶
¶
2. Establish a Board approved grant on the County financial system when all supporting In some cases the Grantor may limit the recovery of
documentation is provided. Indirect Costs to a percentage less than the
combined Departmental and County-wide indirect
3. Prepare and provide to the Departments/Special Districts a monthly grant report (Fund rate. In these cases, the Departmental rate shall be
Balance Report). This report will include inception to date financial activity for each individual satisfied first. Any remaining funds will then be
applied to the County-wide rate.¶
grant. This report will be used to ensure the effective management and maintenance of grant ¶
activity. County Departments Providing Grant Services to
Outside Entities¶
4. Monitor that grant expenditures do not exceed grant awards. ¶
5. Review individual grant balances, utilizing the Fund Balance Report, on a quarterly basis to Maricopa County Departments that are allowed to
identify Departments that are not requesting reimbursement from the Grantor Agency on a perform grant financial services for entities outside of
timely basis. Departments/Special Districts that are not regularly claiming reimbursements the County and are not considered to be
subrecipients may recover Indirect Costs and/or user
will be contacted by the Department of Finance. charges for the administration of grants. If these
outside entities are allowed by their Grantors to
6. Communicate with the Budget Office regarding fund balance and/or deficit issues. recover Indirect Costs and/or charge a user fee to
reimburse Maricopa County for services rendered,
7. Initiate the preparation of the Indirect Cost Allocation Plan by providing a copy of the current the monies must be deposited back to the funding
plan, detailed listing of expenditures and other supporting data. Provide support, guidance source where the support services were initially
and direction to Departments/Special Districts to assist them in the preparation of their provided. For example, a General Fund Department
Indirect Cost Allocation Plan. being reimbursed for grant management activities
shall remit the reimbursement back to the General
8. Review Fund Balance Report for closed grants to determine compliance with fund Fund.¶
balance/deficits. ¶
Purchase of Computing and Network Systems
9. Review and recommend approval of proposed grant applications when Department/Special Relating to Grant Supported Programs¶
District is not in full compliance with Grant policy. To ¶ ensure compatibility and supportability of the
County computing and network infrastructure,
H. Budget Office Responsibilities Departments/Special Districts are to consult with and
obtain approval from the Chief Information Officer
1. Review and recommend approval of grant agenda items when they comply with County prior to purchasing any desired equipment. This
policy and the County Grant Manual. applies to hardware, software and communications
technologies including data, voice, video, image
2. Review and recommend approval of Department’s/Special District’s proposed grant budget. radio telemetry and facsimile purchases under the
provisions of the County’s Procurement Code.¶
3. Review and recommend approval of adjustments to Department’s/Special District’s grant ¶
budget as necessary. Departments in the Judicial Branch of Maricopa
County will consult with the Chief Information Officer
4. Review and take action as necessary to correct any deficit in Grant Funded Budgets. prior to any purchases under the Judicial
Procurement Code to determine whether the
5. Review and take action as necessary to minimize lost interest earnings to the General Fund purchase will require compatibility and supportability
due to negative cash positions in grant funds. of the County computing and network infrastructure.¶
¶
6. Review and take action as necessary regarding departmental indirect cost rate plans. Formatted: Strikethrough
Ensure maximum reimbursement of all allowable Indirect Costs.
Formatted: Strikethrough
7. Consistent with Board policy, review Departments spending to ensure that Grant Funds are used Formatted: Strikethrough
before General Fund dollars, and for Special Districts, to ensure that Grant Funds are used before
other Special District revenues.
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Policy Title: Policy Number: A2505 Deleted: 10-30-2017
ADMINISTERING GRANTS Current Adoption 6-27-2018 Deleted: <#>Review individual grant balances,
Date: utilizing the Fund Balance Report, on a
quarterly basis to identify Departments that are
not requesting reimbursement from the Grantor
Agency on a timely basis. Departments/Special
8. Review and recommend approval of proposed grant applications when Department/Special Districts that are not regularly claiming
District is not in full compliance with Grant policy. reimbursements will be contacted by the
Department of Finance.¶
I. Department/Special District Responsibilities ¶
Communicate with the Budget Office regarding
Each Department/Special District will ensure the following general maintenance activities are fund balance and/or deficit issues.¶
completed as defined below: ¶
Initiate the preparation of the Indirect Cost
1. Review, reconcile and certify the monthly Fund Balance Report. Any discrepancies are to be Allocation Plan by providing a copy of the
current plan, detailed listing of expenditures and
reported to the Department of Finance within two (2) weeks of receiving the Fund Balance other supporting data. Provide support,
Report. A written response must be received by the Department of Finance to report any guidance and direction to Departments/Special
discrepancies. Districts to assist them in the preparation of
their Indirect Cost Allocation Plan.¶
2. Reconcile and close expired grants on the County financial system within 120 days of the ¶
grant end date (as entered on the County financial system). Review Fund Balance Report for closed grants
3. Communicate with the Budget Office and the Department of Finance regarding grants with a to determine compliance with fund
balance/deficits.¶
negative balance (un-reimbursable expense). The Department/Special District must develop ¶
a plan of action to resolve the deficit. For Departments, the plan should only consider Review and recommend approval of proposed
utilizing General Funds as a last option. grant applications when Department/Special
District is not in full compliance with Grant
4. Prepare the Indirect Cost Allocation Plan in the format defined by the Department of Finance. policy.¶
Obtain Departmental/Special District approval of the Indirect Cost Allocation Plan and provide ¶
a complete copy of the plan with all supporting documenting to the Department of Finance Budget Office Responsibilities¶
and the Budget Office by the timeline established by the Department of Finance. ¶
Review and recommend approval of grant
5. Ensure that grant expenditures do not exceed grant awards. agenda items when they comply with County
policy and the County Grant Manual.¶
6. Comply with all reporting requirements as defined by the Grantor and County-wide Grant ¶
Policy and Manual. Review and recommend approval of
Department’s/Special District’s proposed grant
budget.¶
7. Comply with all record retention requirements as defined by the Grantor. ¶
Review and recommend approval of
adjustments to Department’s/Special District’s
grant budget as necessary.¶
¶
Review and take action as necessary to correct
any deficit in Grant Funded Budgets.¶
¶
Review and take action as necessary to
minimize lost interest earnings to the General
Fund due to negative cash positions in grant
funds.¶
¶
Review and take action as necessary regarding
departmental indirect cost rate plans. Ensure
maximum reimbursement of all allowable
Indirect Costs.¶
¶
Consistent with Board policy, review
Departments spending to ensure that Grant
Funds are used before General Fund dollars,
and for Special Districts, to ensure that Grant
Funds are used before other Special District
revenues.¶
Formatted: Right, Indent: Left: 1.08", No bullets or
numbering
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Policy Title: Policy Number: A2505
ADMINISTERING GRANTS Current Adoption
Date: 6-27-2018 Deleted: 10-30-2017
Deleted: <#>Communicate with the Budget
VI. RELATED DOCUMENTS: Office and the Department of Finance regarding
grants with a negative balance (un-reimbursable
The following documents are available at the indicated site: expense). The Department/Special District must
develop a plan of action to resolve the deficit.
A. Grant Manual For Departments, the plan should only consider
utilizing General Funds as a last option.¶
B. Uniform Grant Guidance ¶
Prepare the Indirect Cost Allocation Plan in the
C. Agenda Numbers: C-18-05-013-6-00; C-18-05-014-6-00; C-18-05-015-6-00; C-18-05-016-6-00; format defined by the Department of Finance.
C-18-08-045-6-00; C-18-08-046-3-00; C-18-08-047-3-00; C-18-08-048-3-00; C-06-09-283-6-01; Obtain Departmental/Special District approval of
C- 06-09-307-6-01; C-06-09-308-6-01; C-06-09-309-6-01 the Indirect Cost Allocation Plan and provide a
complete copy of the plan with all supporting
documenting to the Department of Finance and
the Budget Office by the timeline established by
the Department of Finance.¶
¶
Ensure that grant expenditures do not exceed
grant awards.¶
¶
Comply with all reporting requirements as
defined by the Grantor and County-wide Grant
Policy and Manual.¶
¶
Comply with all record retention requirements
as defined by the Grantor.¶
Formatted: Body Text, Right, Tab stops: 1.08", Left
Deleted: ¶
Deleted: ¶
¶
Revision History ¶
Version Revision Date Description of Revision
1 February 1997 Initial version Deleted: 8
2 11-17-2004 C-18-05-013-6-00
3 5-7-2008 C-18-08-045-6-00
4 5-6-2009 C-06-09-283-6-01
5 10-30-2017 Revised version. Updated to reflect changes to the Code of Federal Formatted Table
Regulations, County department structure, and update to County Grants
Manual.
6 6-27-2018 Updated the requirements for County Departments when applying for
grants.
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