Quarterly Reporting for Grants and Cooperative Agreements

AJEEP ConferenceWashington State Plaza HotelFebruary 3, 2012Quarterly Reporting for Grants and Cooperative Agreements1Todays Agenda:Why Quarterly and Final Reports are requiredRoles & Responsibilities associated with ReportingFrequency of Report submissionsReporting formatsPerformance/Narrative Reports and Financial ReportsRequired versus RecommendedWhat should be included in your reportsCommon concerns and errors in reportingDelinquent ReportsReview of SF270 Monitoring/Site Visits by Grants Officer RepresentativesNotification on any substantive changes in GrantThis is an open dialogue, if you have questions during the presentation feel free to raise your hand.2Why Quarterly and Final Reports are Required: Required by US Federal Regulation OMB Circular A-110Recipients are responsible for managing and monitoring each project, program, sub-award, function, or activity support by the awardThe Federal awarding agency shall prescribe the frequency with which the performance reports shall be submitted.http://www.whitehouse.gov/omb/fedreg_a-110

Reports provide concrete evidence of actual activities for monitoring and comparison against original grant award goals and objectivesProvides information to the Grants Officer and Grants Officer Representative on problems to take corrective action3Roles & Responsibilities:Grantee organizationProvide regular updates to GOR on status of grant activitySubmit quarterly reports on time to the Grants Officer Representative only Provide timely response to inquiriesWhen requested by GOR/GO, provide supporting documentationRequest for an amendment as soon as the need is known discuss with GOR4Roles & Responsibilities: Grants Officer Representative (GOR)Provide timely response to inquiriesMonitor program activities on an agreed upon frequency through a monitoring planReview quarterly reports for accuracy and completenessReview SF-270 requests for accuracy, completeness, and needReview and forward amendment requests to the appropriate DOS contacts (Josh Peffley)

IF YOU REACH OUT TO ANYONE AT THE EMBASSY OR STATE DEPARTMENT OTHER THAN JOSH, PLEASE MAKE SURE TO COPY HIM ON ALL CORRESPONDENCE. 5Roles & Responsibilities: Grants Officer (GO)Enter into binding agreement on behalf of the U.S. GovernmentReview and approval of quarterly reports within 30 days of receiptReview and approve or deny amendment requestsConduct final review and issue closeout letterActs as secondary contact when GOR is out of office

6Frequency of ReportingFrequency is included in Section 8 of the US Department of State Award Specifics

Quarterly ReportsFirst Quarter (January 1-March 31): Report due by April 30Second Quarter (April 1-June 30): Report due by July 30Third Quarter (July 1-September 30): Report due by October 30Fourth Quarter (October 1-December 31): Report due by January 30

Final Reports - must be submitted to the Grants Officer Representative within 90 days after the award period end date.All Reports should only be forwarded to the Grants Officer Representative, it should NOT be forwarded to the Grants Officer

7Reporting FormatsRequired FormsPerformance / Narrative Report - PPRFinancial Report - SF-425Recommended TemplatesSupporting Documentation8What should be included in your Quarterly Narrative Report:Should tell a story of what was accomplished during the respective quarterCompare what was accomplished during the period with the goals and objectives listed in the proposalShould include details related to the quarter being reported Should NOT include details from the inception of the grant, but the quarters activities and accomplishments should be put in the context of the overall grantShould explain any approved deviations from the original grant/cooperative agreementProgrammatic changes or budget adjustments need to be approved by the Grants Officer and Grants Officer Representative prior to taking place

Note the specific activity that is not progressing according to the plan

The reason for the difficulty

Specific recommendations for corrective action how the organization handled the issue

Any resources that will be required to bring the project back on schedule

9What should be included in your Quarterly Narrative Report (Continued):Testimonials from beneficiaries or program participants, if applicable

Narrative report should tie activities to expenditures included in the Financial report FOR EXAMPLE:

IF YOU TELL US THAT YOU HELD A CONFERENCE DURING THE QUARTER BEING REPORTED IN YOUR NARRATIVE, WE EXPECT TO SEE THE ASSOCIATED FINANCIAL COSTS IN THE FINANCIAL REPORT.10Final Narrative ReportsFinal Narrative Reports are NOT the last quarters narrative report They encompass the entire grant periodFinal Narrative Reports are NOT a collection of all the quarterly narrative reportsWe expect you to analyze the work performed during the grant period

11What should be included in your Final Narrative Report:Should include programmatic details for the entire grant periodHow the goals of the assistance award were met what was accomplished during the grant/cooperative agreementWhat problems were encountered and how they were resolvedThe likely future impact of the completed activity - OutcomesWhat new contacts were made, if applicableWhat new plans or projects were conceived What issues were discussedNarrative report should tie back to how the funds were spend in the Financial reportTestimonials from beneficiaries or program participants, if applicableFinal reports serve an additional purpose beyond simply verifying the recipients adherence to the award agreement; they also can provide a persuasive rationale for the overall continuance of a particular program. 12Financial ReportsQuarterly/Final Financial Reports are NOT narrativesWe expect to see a detailed analysis of money spent.

SHOW EXCEL DOCUMENT13What should be included in your Quarterly Financial Reports:Detailed report should provide breakdown of ACTUAL expenditures by budget category IN SPREADSHEET FORMATFinancial reports should tie expenditures back to activities addressed in NarrativeDetailed report should provide breakdown of approved expenditures by budget category

14What should be included in your Final Financial Reports:Summary should be in the same format as the budget categories from the Department of State Award Specifics (Section 7)Financial reports should tie expenditures back to activities addressed in Narrative reportThe Final reports should include all approved expenditures for the entire grant period; this report will be used to determine any remaining funds due to the organization or back to the DOSFinancial Report Template can be used for both quarterly and Final Financial reporting.15Financial Review:What the GOR and GO are verifyingCost computations are correctCost are incurred (not accrued) and reported within the authorized periodCosts are in accordance with the authorized items of expenditureCosts are allowablePayments are appropriate with the progress being made on the award activity

EMPHASIZE INCURRED, NOT ACCRUED. WE DONT CARE ABOUT INTERNAL FINANCIAL MANAGEMENT SYSTEMS WITH THE GRANTEES.16Common Concerns & Errors in Reporting:Common Issue/Problem with all reporting:How to avoid it:Unexplained discrepancies between the Financial and Narrative reportsNarrative and Financial reports compliment each other- costs claimed should be in line with activities undertaken in the reporting periodSubmitted lateSubmit quarterly reports within 30 days of the reporting quarters end; submit final report within 90 days of the grant end dateSubmitted to wrong Embassy contactSubmit all reports to the GOR17Common Concerns & Errors in Reporting:Common Issue/Problem with Narrative Reports:How to avoid it:Report does not compare actual activities and progress with the planned activities approved with the award/amendments

Activities and progress are not put in context of grant as a wholeProvide details on the quarters activities within the context of overall project (e.g. this quarter we completed the 4th and 5th of the 10 planned shuras)Issues/problems with the grant are not included

Indicate any problem and/or specific task that is not proceeding according to plan, reasons for the difficulty, and recommendation for how the issue has been or will be addressedInformation on outputs and impact are not included

Provide output and impact information (e.g. number of people trained, number of trainees that gained employment, testimonials from grantees)18 Common Concerns & Errors in Reporting:Common Issue/Problem with Financial Reports:How to avoid it:

Lack sufficient detail, no breakdown of budget categoriesProvide details for each budget category (e.g. Project Director paid $300/mo. for 3 months)Only include financial information from the reporting quarter and not overall cost informationThe focus should be on the reporting quarter, but the report should also include information on overall award costs (e.g. approved budget, total spent)Costs claimed do not coincide with the activities discussed in narrative reportEnsure that costs claimed, particularly one-time, substantial costs are explained in the narrative report Income Sharing Costs are not included in reportInclude cost sharing information in the financial report, if applicableFinancial reports are not updated to reflect budget changes approved with an amendment signed by the Grants OfficerInclude the total project budget that reflects the most recent budget approved by the Grants OfficerBY USING FINANCIAL REPORTING TEMPLATE19Impact of Delinquent Reports:Requests for extensionsFuture proposal considerationsRequests for additional fundingSuspend processing advance for funding requestsRequire return of funds advanced Suspension / Termination of grantWILL BE DENIED!20SF-270: Request for Reimbursement of FundsRequired financial form to request an advance or reimbursement of funds for a grant or a cooperative agreementNew Bank information formTimeline of payment processingUS Banks: 1-2 weeksWe do NOT use PMSYOUR FINANCE OFFICE WILL KNOW WHAT PMS IS.21Monitoring & Site Visits:Organizations should be able to provide all corresponding receipts when requested by a Grants Officer Representative/Grants OfficerFinancial records e.g. receipts for supplies, equipment, contracts for sub-awardees, plane ticket receipts/itinerariesPersonnel records e.g. timesheets, pay statements

Open dialogue with your Grants Officer Representative on program successes and challenges22CommunicationCommunication is the key to successful grant implementation!

23Questions?Thank you!24