Fort Walton Beach Resolution — 2012 -2 -FDLE Grant--Video Equipment — reading text

Allowance for costs incurred under the subgrant shall be determined according to the general principles and standards for selected cost items set forth in the Office of Justice Programs Financial Guide, U. S. Department of Justice Common Rule for State And Local Governments SFV 2012 Page 1  Edward Byrne Memorial Justice Assistance Grant (JAG) Program Florida Department of Law Enforcement and federal OMB Circular A -87, " Cost Principles for State, Local and Indian Tribal Governments," or OMB Circular A -21, " Cost Principles for Educational Institutions." b. All procedures employed in the use of federal funds for any procurement shall be according to U. S. Department of Justice Common Rule for State and Local Governments, or OMB Circular A -110, or OMB Circular A -102, and Florida law to be eligible for reimbursement. 3. Reports a. Project Performance Reports 1) Reporting Time Frames: The subgrant recipient shall submit Quarterly Project Performance Reports to the Florida Department of Law Enforcement, hereafter known as the Department, within fifteen ( 15) days after the end of the reporting period. In addition, if the subgrant award period is extended beyond the " original" project period, additional Quarterly Project Performance Reports shall be submitted. Failure to submit Quarterly Performance Reports that are complete, accurate, and timely may result in sanctions, as specified in item 17, Performance of Agreement Provisions. 2) Report Contents: Performance Reports must include a response to all objectives included in your subgrant. A detailed response is required in the narrative portion for yes /no performance objectives. The narrative must also reflect on accomplishments for the quarter and identify problems with project implementation and address actions being taken to resolve the problems. Additional information may be required if necessary to comply with federal reporting requirements. 3) Submission: Performance Reports may be submitted by the Project Director, Application Manager, or Performance Contacts. b. Financial Reports 1) Project Expenditure Reports a) The subgrant recipient shall have a choice of submitting either a Monthly or a Quarterly Project Expenditure Report to the Department. Project Expenditure Reports are due thirty ( 30) days after the end of the reporting period. In addition, if the subgrant award period is extended, additional Project Expenditure Reports shall be submitted. Project Expenditure Reports for grants made under the Recovery Act must be submitted monthly. See the Recovery Act Conditions for additional information. b) All project expenditures for reimbursement of subgrant recipient costs shall be submitted on the Project Expenditure Report Forms prescribed and provided by the Office of Criminal Justice Grants ( OCJG) through the Subgrant Information Management ON -line ( SIMON) system. c) All Project Expenditure Reports shall be submitted in sufficient detail for proper pre - audit and post- audit. d) Before the " final' Project Expenditure Report will be processed, the subgrant recipient must submit to the Department all outstanding project reports and must have satisfied all special conditions. Failure to comply with the above provisions shall result in forfeiture of reimbursement. e) Reports are to be submitted even when no reimbursement is being requested. SFY 2012 Page 2  Edward Byrne Memorial Justice Assistance Grant ( JAG) Program Florida Department of Law Enforcement f) The report must be electronically signed by the subgrantee or implementing agency' s chief financial officer or the chief financial officer' s designee. 2) Financial Closeout Audit a) The Financial Closeout Audit shall be submitted to the Department within forty -five 45) days of the subgrant termination date. b) The Financial Closeout Audit must be electronically signed by the subgrantee or implementing agency' s chief financial officer or the chief financial officer's designee. 3) Project Generated Income ( PGI) a) If applicable, the subgrant recipient shall submit Quarterly PGI Earnings and Expenditures Reports to the Department within thirty ( 30) days after the end of the reporting period covering subgrant project generated income and expenditures during the previous quarter. If any PGI remains unspent after the subgrant ends, the subgrant recipient must continue submitting quarterly PGI reports until all funds are expended. ( See Item 10, Program Income.) b) PGI Earnings and Expenditures reports must be electronically signed by the subgrantee or implementing agency' s chief financial officer or the chief financial officer' s designee. c. Other Reports The subgrant recipient shall report to the Uniform Crime Report and other reports as may be reasonably required by the Department. 4. Fiscal Control and Fund Accounting Procedures a. The subgrant recipient shall establish fiscal control and fund accounting procedures that assure proper disbursement and accounting of subgrant funds and required non- federal expenditures. All funds spent on this project shall be disbursed according to provisions of the project budget as approved by the Department. b. All expenditures and cost accounting of funds shall conform to the Office of Justice Programs Financial Guide, the Common Rule, and OMB Circulars A -21, A -87, and A -110, or A -102 as applicable, in their entirety. c. All funds not spent according to this agreement shall be subject to repayment by the subgrant recipient. 5. Payment Contingent on Appropriation and Available Funds The State of Florida' s performance and obligation to pay under this agreement is contingent upon an annual appropriation by the Florida Legislature. Furthermore, the obligation of the State of Florida to reimburse subgrant recipients for incurred costs is subject to available federal funds. 6. Obligation of Subgrant Recipient Funds Subgrant funds shall not under any circumstances be obligated prior to the effective date or subsequent to the termination date of the subgrant period. Only project costs incurred on or after the effective date and on or prior to the termination date of the subgrant recipient's project are eligible for reimbursement. All payments must be completed within thirty (30) days of the end of Page 3 SFy 2012  Edward Byrne Memorial Justice Assistance Grant ( JAG) Program Florida Department of Law Enforcement the subgrant period. 7. Advance Funding Advance funding may be provided to a subgrant recipient upon a written request to the Department. The request must be electronically signed by the subgrantee or implementing agency' s chief financial officer or the chief financial officer's designee. 8. Trust Funds a. The unit of local government must establish a trust fund in which to deposit JAG funds. The trust fund may or may not be an interest bearing account. b. The account may earn interest, but any earned interest must be used for program purposes and expended before the federal grant period end date. Any unexpended interest remaining at the end of the federal grant period must be submitted to the Office of Criminal Justice Grants for transmittal to the Bureau of Justice Assistance. 9. Travel and Training The cost of all travel shall be reimbursed according to the subgrant recipient's written travel policy. If the subgrant recipient does not have a written travel policy, cost of all travel will be reimbursed according to § 112. 061, Fla. Stat. 10. Program Income ( also known as Project Generated Income( a. All income generated as a direct result of a subgrant project shall be deemed program income. b. Any project that will potentially earn PGI must submit an Earnings and Expenditures Report to report how much PGI was earned during each quarter. A report must be submitted each quarter even if no PGI was earned or expended. PGI Earnings and Expenditures reports must be electronically signed by the subgrantee or implementing agency' s chief financial officer or the chief financial officer' s designee. c. PGI expenditures require prior written approval from the Office of Criminal Justice Grants. Program income must be used for the purposes of and under the conditions applicable to the award. If the cost is allowable under the Federal grant program, then the cost would be allowable using program income. PGI budget requests must be signed by the subgrantee or implementing agency' s chief financial officer or the chief financial officer's designee. d. Program income should be used as earned and expended as soon as possible. Any unexpended PGI remaining at the end of the Federal grant period must be submitted to the Office of Criminal Justice Grants for transmittal to the Bureau of Justice Assistance. 11. Approval of Consultant Contracts The Department shall review and approve in writing ail consultant contracts prior to employment of a consultant when the consultant' s rate exceeds $450 (excluding travel and subsistence costs) for an eight -hour day. Approval shall be based upon the contract' s compliance with requirements found in the Financial Guide, the Common Rule, and in applicable state statutes. The Department' s approval of the subgrant recipient agreement does not constitute approval of consultant contracts. If consultants are hired through a competitive bidding process (not sole source), the $450 threshold does not apply. Page 4 SFY 2012