Fort Walton Beach Council agenda — 10-09-12 regular-with petitions — reading text

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 18, 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 subgrent 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 Subgrent Infornaton 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 SFY 2013  Bulpun j lueuD Bupdaootl - LZ- Z tOZ : E960 uopeollddy luerD-mo-ovr quawgoeuv O a r°v Edward Byrne Memorial Justice Assistance Grant (JAG) Program Florida Department of Levi Enforcement a m have satisfied all special conditions. Failure to comply with the above provisions m a 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 officers 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 ( 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 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 officers 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. 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 according to this agreement shall be subject to repayment by the subgrant recipient. Page 3 SFY 2013  6ulpunj luejO 6u! lda33v- LZ- ZIOZ : E860 uoileo! lddvlueiO-mo-OVP 7uawg3efly b 9 er Edward Byrne Memorial Justice Assistance Grant ( JAG) Program Florida Department of Law Enforcement n d 6. Payment Contingent on Appropriation and Available Funds a 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 Stale 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. All payments must be completed within thirty (30) 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 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 subgrant recipient or implementing agency' s chief financial officer or the chief financial officers 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 officers 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. Page 4 SFY 2013  5ulpunjtuujD6upda33v - LZ- ZtOZ: CB6l) uopeollddvtuerO- M3- DVr7uawg3euv