Contracts & Grants ESTABLISHING THE CONTRACT OR GRANT SYSTEM ACCESS & USER GROUP SECURITY ONLINE FINANCIAL REPORTS

Transcription

1 Contracts & Grants ESTABLISHING THE CONTRACT OR GRANT SYSTEM ACCESS & USER GROUP SECURITY ONLINE FINANCIAL REPORTS GUIDELINES FOR ADMINISTERING THE AWARD CONTRACT/GRANT REPORTING TOOLS FOR ADMINISTERING THE CONTRACT OR GRANT CLOSING OUT THE CONTRACT OR GRANT

2 Establishing an Award ESTABLISHING THE CONTRACT OR GRANT PRE-AWARD PHASE: In the pre-award phase of an award, the proposed project is reviewed internally, if it is deemed as a project in which the College plans to pursue, the proposal/application is prepared and submitted to the awarding agency by the College s Director of Grants and Special Projects or the College s Contracts and Grants Manager. Once the College receives assurance of funding for any project over $250,000, it is placed on the Board of Trustees meeting agenda for approval. After the Board approves the funding, then the documents are signed by the President and sent to the agency for signature. If the project is under $250,000, then the documents are immediately signed by the President and sent to the agency for signature. POST-AWARD PHASE: Shortly after the awarding agency signs the award document, an original award letter will be sent to the College. A faxed copy of the award letter is acceptable to initiate College actions; however, receipt of the original documents is required and necessary. The original documents should be submitted to and received by the Contracts and Grants Manager no later than two weeks from the signature date. Upon receipt of the award letter or a fully executed contract, the Contracts and Grants Staff will forward new account setup information, contact information and the following forms to the Project Director for completion: Authorized Signature Form, Holiday Options Form, and the Project Director Checklist. All forms should be returned to the Office of Contracts and Grants within one week. For all new provider grants (this does not include continuing grants, fiscal agent or staffing contracts), a meeting with the Director of Grants and Special Projects and the Contracts and Grants Manager will need to be schedule within two weeks of setup to discuss the terms and conditions of the new award. If this meeting is not scheduled within the two week time period, a temporary suspension of spending will be place on the account until this meeting has been scheduled and completed. Finally, the Project Director and Budget Manager will be scheduled to attend the next available fiscal management training. The training is designed to facilitate effective communication between contract/grant personnel and the appropriate college personnel for fiscal management and attendance is required by all Budget Managers and Project Directors. Understanding Your Contract/Grant Familiarizing oneself with the contents of the contract/grant award documents should be one of the first things completed by the Project Director and Budget Manager. Close attention should be paid to the Scope of Work, which will explain the focus and goals of the project as well as the plan of action. Another equally important part of the award document is the budget which is the financial planning tool for the project. Finally, the reporting requirements should be studied, with close attention being paid to the 1

3 deliverables and their deadlines, the programmatic and financial reporting requirements and their due dates, as well as any matching/cost sharing requirements. This information will be discussed in greater detail in the initial meeting with the Director of Grants and Special Projects and the Contracts and Grants Manager. In addition to the award document itself, there are also many other resources that will offer guidance while administering the project funds. For federal programs these may be: OMB Circulars from the Office of Management and Budget (A110, A21, A133 in particular), EDGAR, the book of General Administrative Regulations from the federal Department of Education (for federal awards from DOE), USDOE Program Rules, Specific Agency Guidelines For state programs these may include: The Green Book of regulations from the Florida Department of Education (for awards from FL DOE), Florida Statutes, Reference Guide for State Expenditures, Specific Agency Guidelines 2

4 SYSTEM ACCESS & USER GROUP SECURITY Creating User Access Prior to Eaglenet logon, the user will need to be issued a TCC user ID and password. The employee s supervisor must submit an online Heat Request for access to the College s Information Technology (IT) department via TCC s online work order system, at The heat request should identify the employee and the level access desired. To submit a request, the supervisor s ID will be used as the user ID and the password is defaulted to password. Once user access is created, the employee will be notified of their user ID and temporary password. This access will enable the employee to log on to the College s Eaglenet. Accessing Eaglenet All online reports and forms are accessed through the College s Eaglenet page. Eaglenet is located on TCC s web site, at The Eaglenet link is located on the right side of the screen, under the Resources section. To access Eaglenet, the employee must select the Eaglenet icon, which will display the faculty/staff access screen shown below. Using the user ID and password issued from Information Technology (IT), the employee should be able to successfully access Eaglenet. If employee does not have access, or has difficulties logging on, the IT Help Desk should be contacted at (850)

5 System Security All faculty and staff resources and other applications are located within the College s Integrow system. The Integrow system has several sub-systems, one being the finance system that maintains all reports, online requisitions, and other financial information. User security within the finance system is designed for user groups. Each account or department number is assigned to a single user group. Within the user group, there may be multiple account or department numbers. The user groups also have multiple users (or employees) assigned to each user group. If an employee is added to a specific user group, the employee will have access to all accounts or department number assigned to that group. Account #1 User Group - A Account #3 Account #2 Employees Note: Employees are not assigned to accounts or department numbers, but to a specific user group. An example would be a Health department user group, with different accounts for nursing, dental hygiene, and EMS technology. The Dean for Health Care will have one user group, but will have access to all of the health care accounts. When requesting access for an employee, the user group(s) to be assigned should be identified to ensure the correct access is established. 4

6 Accessing EagleNet ONLINE FINANCIAL REPORTS All online reports and forms are accessed through the College s EagleNet page. EagleNet is located on TCC s web site, at The EagleNet link is located on the right side of the screen, under the Resources section. To access EagleNet, the employee must select the EagleNet icon, which will display the faculty/staff access screen shown below. Using the user ID and password issued by the Information Technology (IT) department, the employee should be able to access EagleNet successfully. If employee does not have access, or has difficulties logging on, the IT Help Desk can be contacted at (850) or at HELPDESK@tcc.fl.edu. Department personnel access is determined by the Budget Managers or Project Directors of the department. To obtain online access, the supervisor or budget manager should submit a Heat Request to the College s Information Technology (IT) department to establish a user ID and password. The Heat Request should indicate the user groups for the individual is to be assigned. After successfully logging in, select the Miscellaneous option. Under the Miscellaneous option, select the Batch Reports option to view the financial reports that are available. All account reports are accessed from the Departmental Budgets/Accounts icon. System security is based on user groups with access to those groups being designated by the account or department Budget Manager. To obtain access to departmental reports, users must obtain authorization from the appropriate Budget Manager. 5

7 The account numbers displayed are based on the user s group security. Budget managers with multiple departments should see each account number in which they are responsible for. If there are missing account numbers or account numbers displayed that should not be, the Budget Manager should contact the Contracts and Grants Manager for assistance. The Start- and end- dates, enable the user to select reports for a specific period of time. For example, 7/01/2010 4/30/2011 will display all reports produced during this period. After the desired time period and account is selected, the report options are shown. 6

8 The current reports available are: - Budget Control Tabulation (a summary report of the account balances by general ledger code for budget, encumbrances, and activity) - Departmental Ledger (a monthly detailed report of the account activity for the prior month) - Labor Distribution (a summary report of the account s payroll activity) - Account Balance Report (a snapshot summary report of the latest account balances) As reports are created, they will be added to the online report listing and will remain available for the entire fiscal year. All reports can be viewed as PDF or as text files. Select the Expand function to display a list report dates within the desired time period. To view multiple dates/reports for viewing, select the desired dates of the applicable reports. Multiple reports can be viewed on the same PDF file if desired. For example, if selected the July Labor Distribution can appear on the same PDF file as the July Departmental Ledger. The monthly reports are usually produced at month s end. For users who are not Budget Managers, access to account ledgers must be granted by the Budget Manager. This access is different from the mainframe access within the Finance system. User access will be created via a request to the college s IT Help Desk. If account numbers are not displayed after access has been granted, the user should contact the Contracts and Grants Manager for assistance. Currently only one account may be displayed at one time. If the user desires to view another account number after selecting a previous account, the browser back button can be utilized to return to the above screen. From this screen, another account number can be selected. Summary Notes: Internet Explorer is the preferred browser for viewing online departmental reports. Netscape can be utilized, but user may encounter some system errors. Contact IT Help Desk for assistance in obtaining Internet Explorer. Budget Managers control access to the online department ledgers. Budget Managers should communicate additional user access to IT Help Desk and/or the Contracts and Grants Manager for action. Online reports are static with no changes allowable. Reports are posted by the date completed and are displayed in periodic order, with the most recent at the top. 7

9 Staying in Compliance GUIDELINES FOR ADMINISTERING THE AWARD Subtitle: Would I be comfortable in defending the expenditure to an auditor if I had to?) Frequently when a new Project Director receives an award, they worry about doing something that will have them out of compliance with the guidelines and regulations governing the award. Becoming familiar with the award itself, as well as the guidelines and regulations, will be instrumental in successful completion of your award. The sites listed in the first part of this manual under the Contract and Grants section, Establishing the Contract/Grant, will go a long way in offering guidance for staying in compliance. Below are a few tips that should be followed every day and will help with staying in compliance while administering the award. Before incurring an expenditure, keep in mind the following: Is the expenditure necessary? Are there other resources available? Can the item be leased rather than purchased, if it is less expensive, etc? Is it in the budget? Is it consistent with the Scope of Work? Is it reasonable? Is the price fair? Is it legal under state and local law? Is it an allowable cost? Is it consistent with the regulations and guidelines that govern the funding? (The OMBS, Department of Financial Services guidelines, EDGAR, Program regulations etc.) Is it being incurred during the project period? Personal Services by Employee Incurred when services are performed Personal Services by Contractor Incurred on date of binding written agreement Travel Incurred when travel is taken Acquisition of property Incurred on date of binding written agreement After incurring the expenditure, keep in mind the following: Before authorizing payment to the vendor, is there proof of services completed or items received? 8

10 Ensure that only the portion of the service/item that is directly benefiting the project is charged to the funding (allocated). In addition to the resources listed, the Contracts and Grants staff may also be contacted for clarification of compliance issues or general compliance questions and concerns. Cost Sharing and Matching Cost Sharing and matching means that a portion of the project cost are not assumed by the funding agency. The College shares in the overall project cost to show commitment to the project. There are two types of cost sharing and matching funds, in-kind and cash. In-kind can be defined as things that could exist (or could happen) without the grant. Anytime a funding agency will not pay indirect cost or will not allow you to charge as much as the federally approved rate, seek permission from the fund agency to count it as in-kind contribution. The following are examples of in-kind contributions: Personnel time given to the project Use of existing equipment Use of facilities or space Waived or unrecovered indirect cost amount Cash is real cash contributed to the project. In the event that the project calls for cash cost sharing and matching, a separate project should be established. The following are examples of cash contributions: Cash contributed by the College Cash contributed by outside sources Equipment purchased by the College for project activities Personnel to be hired by the College, who will not be hired if the grant is not funded There are specific guidelines that are in place concerning contributions. The contribution must be something that directly benefits the project, but is not paid from the project funding; it must comply with federal cost principles in that the contribution must be reasonable, necessary and allowable; and can only be used for one project at a time. It is important to note that some sources of funding are not allowed to be used for matching. One being, if an award is federal, only acceptable non-federal costs qualify as cost sharing and must conform to other necessary and reasonable provisions to accomplish the project objectives. In keeping records for cost sharing and matching, keep in mind that the records should carefully record how and when the contribution is made and show sufficient detail to allow for verification of the contribution. It is critical that detailed backup documentation is kept in order to prevent the cost sharing/matching from being deemed unallowable 9

11 and consequently to prevent any portion of the project funding from being returned to the sponsoring agency. If there are questions or concerns about the cost sharing and matching requirements for your project, please contact the Contracts and Grants Manager. Budget Amendments If a budget amendment or revision is required, specific criteria must be determined. Budget revisions and/or amendments usually are in one of the two categories: INTERNAL AMENDMENT: When reallocating amounts within the allowable threshold amount and within established categories: Many grants and contracts permit a transfer of 10% of the total budget between line items. This percentage may vary by agency. Internal budget revisions should be submitted on the Budget Amendment Form and forwarded to the Contracts and Department. These must be done prior to the budget going into an over expended status for the category. FORMAL AMENDMENT: When an amendment request is sent to the funding source indicating a major modification to the budget (addition of personnel, out of state travel, change in objectives, change in scope of project, a category is being added, or the overall budget amount is changing). Budget changes may not be entered into the College s finance system until approved by the funding source. Project Amendments Occasionally, the terms of a project award needs to be amended in order to better fulfill the requirements of the project. Contact the Contracts and Grants Manager to determine if a formal amendment is necessary and to receive assistance with the amendment process if one is required. The following are examples of circumstances that would normally constitute the need for a project amendment: 4. Revision of project period, such as a time extension 5. Change in reporting dates, both programmatic and fiscal 6. Increase or decrease in allocation 7. Termination of a project. 8. Addition or deletion of positions, or a change in key personnel 9. Change in the Scope of Work 10. Change in work tasks 11. Change in goals and objectives No amendment shall be considered approved until written approval has been received from the funding agency. 10

12 Contract/Grant Reporting Reports are either programmatic or fiscal. Programmatic reports are tied to the project s objectives and usually include information about the demographics of the population served, frequency and types of services provided, statements regarding personnel changes (if any), program successes and written explanations of program objectives not achieved. Fiscal reports itemize the expenditures in a given period, and provide a comparison between the original budget and expenses to date. Some funding sources require programmatic and fiscal reports on a monthly basis, others on a quarterly basis. Although it may not be required, it is recommended that you review your objectives and budget monthly. Most funding sources will require a mid-year and a final report. The latter is usually due days after the end of the project year. The Project Director is solely responsible for ensuring that the programmatic reports are accurately completed and arrive at the funding agency by the stated deadline. The supervising administrator reviews and signs off on all reports. Provide a copy of the programmatic report to the Contracts and Grants Department. The Accountant in the Contracts and Grants Department is responsible for the preparation and submission of fiscal (or financial) reports to the funding agency. However, the Accountant relies upon the Project Director to provide necessary back-up documentation for expenditures. For non-personnel costs, the backup documentation may be copies of the reports sent in from vendors, cost analysis done for an item, etc. Back up for personnel costs, which include salaries and fringe benefits paid to employees, also needs to be provided if it isn t already available in the Contracts and Grants Department. The standard backup documentation for this type of charge comes in the form of timesheets, logs, performance reports, labor distribution reports and certification of the Personnel Activity Report (PAR). The supporting documentation is necessary to verify that the employee worked as stated on the project. This is especially important when the staff is not located near the Project Director (such as in a different city or county). If the project is required to provide cost sharing and matching as part of the terms to receive the award, then that must also be tracked and back up documentation provided to the Accountant in the Contracts and Grants Department for the fiscal report. (See Cost Sharing and Matching portion of this section) Often, a project is required to complete deliverables per a set schedule and the funding agency will not release payment for the award until proof that the deliverable has been completed by the deadline has been submitted to them. In this case, it is very important for the Project Director and the Accountant to be very aware of the due dates and required content of the deliverables. Backup documentation is imperative and should be made available to both the funding agency and the Contracts and Grants Department. The deliverable information may be made part of the programmatic report prepared by 11

13 the Project Director, but oftentimes is a report itself. In this case, the deliverable report is to be submitted to the funding agency by the Project Director, with a copy going to the Contracts and Grants Department. In other cases, the deliverable is the basis of the invoice being sent out by the Contracts and Grants Department. In either case, backup documentation needs to be made available and supplied to the Contracts and Grants Department as an official document for the file. 12

14 TOOLS FOR ADMINISTERING THE CONTRACT OR GRANT The Budget A budget is the financial plan of the contract or grant, in terms of categories and amounts, showing how the funding will carry out the project objectives, services and/or activities. Every contract or grant has an approved budget associated with it. ESTABLISHMENT OF BUDGET: The project budget will be established in the College s finance system, once an official award notification or fully executed contract has been received. Each budget category has a specific general ledger code associated with it as established by the College. The appropriate general ledger codes will be used when posting the budget, categories and allocations, as shown in the official award letter or fully executed contract. Any deviations from this will have to be approved by the sponsoring agency in writing. BUDGET UTILIZATION/MONITORING: Project Directors are responsible for the overall budget management for their project. Often they will assign a Budget Manager to oversee the budget, which is permissible; however, the Project Director is the one that is ultimately responsible for the project s budget. Therefore, it is crucial they familiarize themselves with the budget, authorized expenditures for their projects, as well as any specific funding agency requirements. Project budgets, expenditures, and all other financial activities are recorded on departmental ledgers, also referred to as account general ledgers. These are maintained and updated by the College. One of the best ways to become familiar with the budget is through the monthly departmental ledgers, which will be discussed in more detail under the General Ledgers section. The following guidelines will assist Project Directors while working with their budgets. Generally, funds can be spent only on items specifically listed in the budget and then only up to the amount allocated for that budget category. Inquiries concerning appropriate/authorized expenditures should be directed to the assigned Contracts & Grants Department personnel or the funding source. All purchase orders are encumbered against the project s budget upon approval of the purchase order. These funds will remain encumbered until the payment of invoices, liquidation or cancellation of the purchase order. Encumbrances are obligated funds that cannot be used for other expenditures thus reducing the contract/grant s available budget. It is very important that encumbrances are taken into account when planning future expenditures, as the total of encumbrances and expenditures combined cannot exceed the budget amount for that line item. 13

15 The budget balances should be reviewed on a monthly basis and expenditures estimated to the project end-date, especially as the project approaches the midway point of the grant period. If it appears that the projected expenditures will cause the project to go over budget in any approved category, then a budget revision or amendment must be completed prior to the project actually going over budget. (See Amendments Section). Often, there is a tolerance that is allowed for a budget line item, allowing the approved amount to be exceeded by 10%. However, BEFORE over expending any line item on the budget, the Project Director must confirm whether their project s budget falls under this tolerance rule. The assigned Contracts & Grants Department personnel can assist you with this. The General Ledger (Departmental Ledger) Each contract/grant is assigned a unique departmental account number, used by the College to track all project-related general ledger activity. The project s departmental ledger registers all accounting transactions, including payments, receipts, and transfers. The ledger is the College s financial record for the project and will be used to reconcile final project activity with the funding agency. All financial records and reports maintained at TCC are kept in accordance with the Florida Community College State Accounting Manual. The departmental ledger reports are usually produced on the last day of each month. As these reports are created, they will be added to the College web site and will remain available for the entire fiscal year. The ledgers will display all activity which occurred during the indicated month as well as the year-to-date totals for budgets, encumbrances and expenditures. Those contract/grant staff who are authorized access will have the ability to view each of the previous month s departmental ledgers, by selecting the desired month. If difficulties are encountered viewing the general ledger s online, contact the Budget Manager in General Services. Key points in the departmental ledger are: All activity is displayed by general ledger (GL) code. All opening and closing balances are year-to-date (July 1 June 30). The ledger only reflects the current fiscal year s activities. Remember this may not be the same as the grant period. The College s fiscal year runs from July 1 June

16 The ledger tracks things on a cumulative basis during the fiscal year, but starts back at zero again on July 1 st. Therefore to track the expenditures for a contract/grant with a period other than the College s fiscal year, the activity will have to be pieced together with multiple year ledgers. Detailed activity shown is only for the month selected. Activity is divided into four columns on the general ledger: Budget, Encumbrances, Actual Payments and Available Balance. Dates displayed record the actual date the activity was posted to the finance system. Budget balances are recorded in pooled amounts in a specifically assigned GL code for that category. The following types of general ledger activity can be found in a departmental ledger: BT - Budget entry (entering initial budget or adjusting budget) CC - Cashiering activity (receipts), or accounts receivable activity JE - Journal entry (adjusting transaction) CO - Commitment (pre-encumbrance phase) EN - Encumbrance (purchase order posted to account) AP - Accounts payable (payment made to vendors) THE BUDGET: As expenditures are incurred and posted to the ledger, the available budget is reduced. The remaining available budget can be displayed two main ways. First, it can be reflected as a pooled amount for a major budget category such as Expenses, or it can be shown at the individual g/l code level. For pooling done at the major budget category level, the system takes all of the remaining available budget for all the g/l codes within the overall Expenses category and pools those amounts together for one overall total of available budget. For example, if a budget is set up in the finance system to pool all the funds for all of the budget categories that fall into the Expense category, into the g/l code, then the system will take all available budget balances for all g/l codes within the Expense category (they all start with a 6 ) display this pooled amount under g/l rather than under the individual g/l codes of the Expense categories such as travel, or materials and supplies etc. If the available budget is to be displayed at the individual g/l code level, then the system would show the available balance for each individual g/l code that had budget assigned to it, rather than pooling all of the amounts together. 15

17 ENCUMBRANCES: When a purchase order is set up and posted to the project account, it will show up under the Encumbrances column of the ledger with an EN code. (See above). The budget will be reduced by the amount of the encumbrance, since an encumbrance is obligating funds and they are no longer available for use elsewhere. The available budget column will show as having been reduced by the amount of the encumbrance. EXPENDITURES: When expenditure is paid out from project funds, the charge will show up under the column titled Actual. Note that the Encumbrance column is typically reduced by the amount of the charge and the Actual column is increased by the amount of the charge. That is because the obligation for the item being purchased has turned into a payment for the item, thereby adjusting both columns. As a rule, there will be no change in the available budget column as the budget was reduced at the time the initial obligation was made. Every time an encumbrance or expenditure is posted to the ledger, the detail for that posting will be given as well. The encumbrance number, purchase order number, or travel number, will be provided, as well as the vendor, the amount of the activity, the type of activity and the date will all be posted under the g/l that the activity occurred. It is from this information that the Project Director and Budget Manager can track the activity on the account and update their internal project records. It is important for the Budget Manager to remember that if the encumbrance was done for more than the actual charge, after the expenditure hits the account that the Purchasing Department or Travel Department is notified to liquidate the remaining balance on the encumbrance (Purchase Order or Travel Authorization). This will allow those unneeded funds to be released back into the budget for future use. On the other hand, if the encumbrance was done for less than the actual charge, the Budget Manager will need to notify their appropriate Contracts and Grants Department personnel and the Purchasing Department or Travel Department in order to increase the encumbrance (Purchase Order or Travel Authorization) for appropriate payment processing. Keep in mind that either of these request, will adjust the Available budget column. The Budget Tabulation Report The Budget Tabulation Report is a basic summary of the project account s activity without any detail of the individual transactions as the Departmental Ledger would show. Included on the Budget Tabulation are columns titled: Org Unit (project account number), G/L Code (general ledger code), Name, Balance Carried Forward, Budget, Commitments/Encumbrances, Activity and Balance. Each day the report is available on-line and will give updated information as of the close of business the previous day. A Project Director and Budget Manager will be able to determine the balances of their budget by category using this report however; it will not 16

18 give detailed information. As with the Departmental Ledger, the report is cumulative in nature and runs from July 1 June 30 th, the College s fiscal year. Tracking Spreadsheets It is important to stay on top of what is happening with the budget and expenditures on the project. One way to effectively track that information is to create spreadsheets. There is no one official way that these need to be done and there are many, many versions of tracking spreadsheets out there. For those Project Directors and Budget Managers that are new to this process, feel free to contact the Contracts and Grants Department for guidance on setting up spreadsheets. If the project requires cost sharing and matching, it is recommended that separate spreadsheets are kept for tracking purposes as well. 17

19 CLOSING OUT THE CONTRACT OR GRANT Contracts and grants have a specific life cycle with designated start and end dates. They may also be terminated either at will, due to lack of funds, or due to breach of contract. Refer to your contract for specific information regarding closeout of projects. It is the responsibility of the Project Director to review the College s departmental ledgers at least two months prior to the end of the project. The departmental ledgers will reflect all outstanding purchase orders and/or travel activity. The Project Director must immediately request invoices or vouchers for payment to clear out the encumbrances. Any item shown as outstanding on the ledgers must either be paid or cancelled prior to the final liquidation date indicated in the contract/grant. No payments can be made after the final liquidation date indicated in the contract or grant. The following guideline will assist the Project Director with the close-out process: If there are employees on the contract/grant and it is not being renewed, notify employees a minimum of 60 days in advance that the project funding will be ending and that they will not be employed after that date. Make arrangements with Human Resources concerning the separation process for the employees. Next, ensure that all items are encumbered at least thirty (30) working days prior to the end of the project unless notified otherwise. Cancel unneeded purchase orders. Refer to your contract or grant for specific deadline requirements for encumbering funds and payment of invoices. Contact vendors for outstanding invoices and once all have been paid, cancel all remaining purchase orders. Don t forget to contact the Receiving Department to let them know when your items have been received. Without this notification invoices cannot be paid. Remember no payments can be made after the final liquidation date indicated in the contract/grant. Make sure that all travel reimbursements are turned in and paid prior to the final liquidation date. If the contract or grant is not being renewed, cancel any outgoing services such as phone service, copier rental, web hosting, storage units, internet services, etc. Also, check the contract or grant regarding retention, return, or disposal of equipment. Ensure that any required deliverables are completed prior to the grant end date. Gather all required reporting documentation for the final programmatic report. If cost sharing and matching is required on your project, make sure to include that information in the project narrative report or provide the information to Contracts and Grants Department to be included in the final fiscal report. Be sure to have 18

20 the supporting documentation for all items (matching and non-matching) compiled for the file. 19