Okaloosa County BOCC — August 5, 2014 — Judge Ben Gordon Visitation Center Grant Appl — reading text

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 submitied 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 Page 2 Edward Byrne Memorial Justice Assistance Grant (SAG) Program G. Florida Department of Law Enforcement 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. (f) The report must be electronically signed by the subgrant recipient 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 subgrant recipient or implementing agency’s chief financial officer or the chief financial officers designee. (3) Project Generated Income (PG) (a) If applicable, the subgrant recipient shall submit Quarterly PG! 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 Eamings 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. Other Reports The subgrani recipient shall report to the Uniform Crime Report and other reports as may be reasonably required by the Department. 5. Fiscal Control and Fund Accounting Procedures SFY 2013 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. 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. All funds spent on this project shall be disbursed according to provisions of the project budget as approved by the Department. All funds not spent according to this agreement shall be subject to repayment by the subgrant recipient. Page 3 Edward Byrne Memorial Justice Assistance Grant (JAG) Program Florida Department of Law Enforcement 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 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. 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 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. Alt payments must be completed within thirty (80) days of the end of the subgrant period. 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's 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 § 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 PG] 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 subgrant recipient 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. Pragram income must be used for the purpases 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'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. SFY 2013 Page 4 Edward Byrne Memorial Justice Assistance Grant (JAG) Program Florida Department of Law Enforcement 12. Approval of Consultant Contracts The Department shall review and approve in writing all consultant contracts prior to employment of a consultant when the consuitant’s rate exceeds $450 (excluding travel and subsistence costs) for an 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. If consultants are hired through a competitive bidding process (not sole source), the $450 threshold does not apply. 13. Property Accountability a. The subgrant recipient agrees to use ail 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 Local Governments, or the federal OMB Circutar A-110 or A-102, as applicable. 15. Copyright The awarding agency reserves a royalty-free non-exclusive, and irrevocable license to reproduce, 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. Publication or Printing of Reports The subgrant recipient shall submit for review and approval one copy of any curicula, 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. All materials publicizing or resuiting from award activities shall 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 or 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.” SFY 2013 Page 5 Edward Byrne Memorial Justice Assistance Grant (JAG) Program Florida Department of Law Enforcement 17. 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.” b. A complete 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