Okaloosa County BOCC — January 21, 2014 — Emerald Coast Children's Advocacy Center Subagreement — reading text

Incorne (PG!) (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 11, Program Income.) (b) PGI Earnings and Expenditures reports must be electronically signed by the subgrant recipient 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 teasonably required by the Department. 5, Fiscal Control and Fund Accounting Procedures a. 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, b. The subgrant recipient is required to establish and maintain adequate accounting systems and financial records and to accurately account for funds awarded to them. As a subgrant recipient, you must have a financial management system in place that is able to record and report on the receipt, obligation, and expenditure of grant funds. An adequate accounting system for a subgrant recipient must be able to accommodate a fund and account structure to separately track receipts, expenditures, assets, and liabilities for awards, programs, and subgrant recipients. c, All funds spent on this project shall be disbursed according to provisions of the project budget as approved by the Department. d. All funds not spent in accordance with this agreement shail be subject to repayment by the subgrant recipient. 6. Payment Contingent on Appropriation and Available Funds The State of Florida's performance and obligation to pay under this agreement is contingent upon an annuai 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. SFY2014 JAG Standard Conditions Page 4 of 22 Rev, 09/2013 7. 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 award: 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 the subgrant period. 5 8. 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 subgrant recipient or implementing agency's Chief Financial Officer or the Chief Financial Officer designee. 9. 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. 10. 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 State of Florida Travel Guidelines § 112.061, Fla. Stat. 11. 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 PG! was earned or expended. PGI Earnings and Expenditures reports must be electronically signed by the subgrant recipient or implementing agency's Chief Financial Officer or the Chief Financial Officer 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 subgrant recipient or implementing agency's Chief Financial Officer or the Chief Financial Officer 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 OCJG for transmittal to the Bureau of Justice Assistance. 12. Approval of Consultant Contracts The Department shall review and approve in writing all consultant contracts prior to employment of a consultant when the consultant's rate exceeds $450 (excluding travel and subsistence costs) per eight-hour day. A detailed justification must be submitted to and approved by FDLE prior to obligation or expenditures of such funds. 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. {f consultants are hired through a competitive bidding process (not sole source), the $450 threshold does not apply. SFY2014 JAG Standard Conditions Page 5 of 22 Rev, 09/2013 . 13. Property Accountability a. The subgrant recipient agrees to use all non-expendable property for criminal justice purposes during its useful life or dispose of it pursuant to § 274, Fla. Stat. b. The subgrant recipient shall establish and administer a system to protect, preserve, use, maintain and dispose of any property furnished to it by the Department or purchased pursuant to this agreement according to federal property management standards set forth in the Office of Justice Programs Financial Guide, U.S. Department of Justice Common Rule for State and Local Governments or the federal OMB Circular A-110 or A-102, as applicable. This obligation continues as long as the subgrant recipient retains the property, notwithstanding expiration of this agreement. 14. Ownership of Data and Creative Material Ownership of material, discoveries, inventions, and results developed, produced, or discovered subordinate to this agreement is governed by the terms of the Office of Justice Programs Financial Guide (as amended), and the U.S, Department of Justice Common Rule for State and Loca! Governments, or the federal OMB Circular A-110 or A-102, as applicable. 15. Copyright The awarding agency reserves a royalty-free non-exclusive, and irrevocable license to repraduce, publish, or otherwise use, and authorize others to use, for federal government purposes: a. The copyright in any work developed under an award or subaward, and b. Any rights of copyright to which a subgrant recipient or subrecipient purchases ownership with support funded under this grant agreement. 16. Patents If any program produces patentable items, patent rights, processes, or inventions, in the course of work sponsored by the federal award or subaward funds, such facts must be promptly and fully reported to the awarding agency. a. Unless there is a prior agreement between the subgrant recipient and the Department on disposition of such items, the Department may determine whether protection on the invention or discovery will be sought. b. The Department will also determine how rights in the invention or discovery (including rights under any patents issued) will be allocated and administered in arder to protect the public interest consistent with "Government Patent Policy” (“President's Memorandum for Heads of Executive Departments and Agencies,” dated August 23, 1971, and statement of Government patent policy, as printed in 36 Federal Register 16839). ¢. Government regulations have been issued in Title 37 CFR Part 401 by the U.S. Department of Commerce. 17. Publication or Printing of Reports The subgrant recipient shall submit for review and approval one copy of any curricula, training materials, or any other written materials that will be published, including web-based materials and web site content, through funds from this grant at least thirty (30) days prior to the targeted dissemination date The subgrantee understands and agrees that any training materials developed or delivered with grant funding must adhere to the OJP Training Guiding Principles for Grantees and Subgrantees available at www.ojp.usdoj.gov/funding/ojptrainingauidingprinciples.htm SFY2014 JAG Standard Conditions Page 6 of 22 Rev. 09/2013 All materials publicizing or resulting from award activities shail contain the following statements: "This project was supported by Grant No, [contact the Office of Criminal Justice Grants for award number] awarded by the Bureau of Justice Assistance. The Bureau of Justice Assistance is a component of the Office of Justice Programs, which also includes the Bureau of Justice Statistics, the National Institute of Justice, the Office of Juvenile Justice and Delinquency Prevention, the Office for Victims of Crime, and the Office of Sex Offender Sentencing, Monitoring, Apprehending, Registering, and Tracking. Points of view ot opinions in this document are those of the author and do not necessarily represent the official position or policies of the U.S. Department of Justice.” - 18. Audit a. Subgrant recipients that expend $500,000 or more in a year in federal awards shall have a single or program-specific audit conducted for that year. The audit shall be performed in accordance with the federal OMB Circular A-133 and other applicable federal law. The contract for this agreement shall be identified in the Schedule of Federal Financial Assistance in the subject audit. The contract shall be identified as federal funds passed through the Florida Department of Law Enforcement and include the contract number, CFDA number, award amount, contract period, funds received and disbursed. When applicable, the subgrant recipient shall submit an annual financial audit that meets the requirements of § 11.45, Fla. Stat. , “Definitions; duties: authorities; reports; rules."; § 215.97, Fla. Stat. “Florida Single Audit Act’; and Rules of the Auditor General, Chapter 10,550, “Local Governmental Entity Audits" and Chapter 10,650, “Florida Single Audit Act Audits Nonprofit and For-Profit Organizations.” 5. Acomplete audit report that covers any portion of the effective dates of this agreement must be submitted within 30 days after its completion, but no later than nine (9) months after the audit period. In order to be complete, the submitted report shall include any management letters issued separately and management's written response to all findings, both audit report and management letter findings. Incomplete audit reports will not be accepted by the Department. c. The subgrant recipient shall have all audits completed by an Independent Public Accountant (IPA). The IPA shall be either a Certified Public Accountant or a Licensed Public Accountant. d. The subgrant recipient shall take appropriate corrective action within six (6) months of the issue date of the audit report in instances of noncompliance with federal laws and regulations. €. The subgrant recipient shall ensure that audit working papers are made available to the Department, or its designee, upon request for a period of three (3) years