2017 Fiscal Breakout Meeting April 6 2017 Kansas

2017 Fiscal Breakout Meeting April 6, 2017 Kansas City, MO

Welcome!

Administrative Audit Update

FASO-Policy Branch Update

FASO-Systems Branch Update

Equipment Use/ Special Terms and Conditions

Examples of ST&Cs in State grants 1. No ST&C. 2. ST&C stating use, management, disposal requirements in 2 CFR 200. 313 must be followed. 3. ST&C adding requirements on use and disposal, to include treatment of surplus sale income. Incorporates elements of 2 CFR 200. 313 (c) thru (e), even though grant is to a State. 4. ST&C reiterates State responsibilities for proper use, management, disposal and requests status on future use of equipment in final performance report.

Examples of ST&C Language "The Recipient, and sub recipients, are required to transfer or dispose of equipment, purchased with Federal funds under this award, consistent with 2 CFR 200. 313".

Examples of ST&C Language "Equipment purchased with grant funds shall be used by the grantee or subgrantee in the program or project for which it was acquired as long as needed, whether or not the project continues to be supported by federal funds. When the equipment is no longer needed for the original program purposes, the equipment may be used in other activities currently or previously supported by the Federal agency. The State will use, manage, and dispose of equipment acquired with Federal Aid funds in accordance with State laws and procedures. If equipment with a current market value over $5, 000 is sold, the proceeds must be treated as program income. "

Examples of ST&C Language "The equipment (2 Trucks, 2 ATVS, 1 Trailer for ATV) proposed for purchase in the grant narrative is expected to have a useful life beyond the extent of the Grant Award. When the equipment is no longer needed for the original program or project, it may be used in other activities currently or previously supported by the Wildlife and Sport Fish Restoration program. Because the expected useful life of the equipment is longer than the grant award period, we request that information on the future use of this equipment be included in the final performance report. Additionally, according to 2 CFR 200. 313, you must ensure the use, management, and disposal of equipment acquired under the grant are in accordance with State laws and procedures. "

Excess Match Basic and Enhanced HE

Excess Match Basic and Enhanced HE The Issue: � 50 CFR 80. 85(c)(2) The agency must fulfill match requirements at the Subaccount level, if the grant has funds from more than one subaccount.

Excess Match Basic and Enhanced HE SM chapter 522 FW 17. 6 "For the purposes of this paragraph, the term subaccount means the items in Exhibit 1, except that Section 4 and Section 10 may be considered a single subaccount. ”

Excess Match Basic and Enhanced HE 2 CFR 200. 403 �Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.

Excess Match Basic and Enhanced HE How would volunteer instructor hours for Basic Hunter Ed be considered necessary and reasonable towards Enhanced Hunter Ed activities, such as shooting range improvements?

Excess Match Basic and Enhanced HE �R-1—One State combines. No excess match used for non instruction activities. �R-2—Several States combine. No Excess BHE match permitted to be used for EHI. �R-3—Several States combine. Excess allowed for EHE but must be N&R.

Excess Match Basic and Enhanced HE �R-4—one combo grant. All volunteer hours (BHE or EHE) are for range O& M, no instruction in the grant. �R-5—Range construction & O&M not combined with HE instruction. Almost all combine BHE and EHE for instruction. May include match for range maintenance. �R-6—One state combines. Excess match used only for instruction, not shooting sports.

Excess Match Basic and Enhanced HE �R-7—Separate grants for BHE and EHE. No excess match used for other grants �R-8—several combined grants. Excess match permitted for EHE but must be N&R.

Conference Funding with WSFR Funds

§ 200. 432 Conferences A conference is defined as a meeting, retreat, seminar, symposium, workshop or event whose primary purpose is the dissemination of technical information beyond the non Federal entity and is necessary and reasonable for successful performance under the Federal award. Allowable conference costs paid by the non Federal entity as a sponsor or host of the conference may include rental of facilities, speakers' fees, costs of meals and refreshments, local transportation, and other items incidental to such conferences unless further restricted by the terms and conditions of the Federal award… Conference hosts/sponsors must exercise discretion and judgment in ensuring that conference costs are appropriate, necessary and managed in a manner that minimizes costs to the Federal award.

Creative Match

§ 200. 306 Cost sharing/matching (b) For all Federal awards, any shared costs or matching funds and all contributions, including cash and third party in kind contributions, must be accepted as part of the non Federal entity's cost sharing or matching when such contributions meet all of the following criteria: (1) Are verifiable from the non Federal entity's records; (2) Are not included as contributions for any other Federal award; (3) Are necessary and reasonable for accomplishment of project or program objectives; (4) Are allowable under Subpart E—Cost Principles of this part; (5) Are not paid by the Federal Government under another Federal award; (6) Are provided for in the approved budget when required by the Federal awarding agency; and (7) Conform to other provisions of this part, as applicable.

Grants with Multiple Programs and Funding Sources

Audit Resolution Process

Presidential E. O. on Regulations

Fiscal Meeting Wrap Up