Cumberland County College s1

CUMBERLAND COUNTY COLLEGE

GRANTS GUIDEBOOK

______

Grant Development Office Cumberland County College PO Box 1500 Vineland, NJ 08362-1500

Rev 8/02,11/02, 3/07,5/09; 7/2016 grants/guidebook GRANTS GUIDEBOOK Cumberland County College

TABLE OF CONTENTS PART ONE I. Introduction II. Grant Development Office Functions III. Grant Development Responsibilities PART TWO IV. Basic Grantwriting Techniques V. The Grant Proposal PART THREE VI. Grant Procedures A) Grant Submission Process B) Grant Management Process C) “Summary” of Development Process VII. Financial Reporting/Audits VIII. Program and Budget Revisions PART ONE I. INTRODUCTION

The purpose of this guidebook is to describe College procedures in the development, submission and management of grant proposals. A comprehensive set of procedures is provided for developing and submitting a grant proposal. The process for managing grants that are awarded is also outlined. This guidebook also contains general information about grant writing, including resources available in the Grant Development Office.

The procedures contained in this guidebook apply to all institutional proposals and grant requests submitted in the name of Cumberland County College. Similarly, the procedures apply to funds awarded by federal, state, and local agencies, foundations, corporations, and private organizations to Cumberland County College.

External funds can enhance programs and provide resources not available in the College’s operating budget. Any proposal for external funds must be compatible with the College’s goals and objectives as stated in the Strategic Plan. The procedures outlined in this guidebook ensure that all responsible parties are aware of and agree with the allocation of time and resources required for the development of the proposal and that the project is consistent with the College’s goals and priorities.

II. GRANT DEVELOPMENT OFFICE FUNCTIONS

One of the principal functions of the Grant Development Office at Cumberland County College is to seek external financial assistance to help the College fulfill its mission and its role as an open door, community based, learning institution. The Grant Development Office is designed to assist the College administration, faculty, and staff by closing the resource gap between the priorities outlined in the College’s Strategic Plan and the funding available from the general operating budget. All grant related activities at the College will be coordinated by the Grant Development Office, including the following functions:

4 1) maintain and disseminate current grant information on potential sources of funding;

2) provide assistance in developing proposals;

3) review and analyze proposals;

4) coordinate campus-wide and multi-department proposals;

5) coordinate proposal review with the office of Finance, Budget and Facilities, and the approval of the President;

6) submit proposals to grantor agencies;

7) keep official grant files;

8) coordinate the filing of both programmatic and financial reports with the grantor agencies;

9) serve as the principal communications link with grantor agencies;

10) negotiate terms and conditions as necessary with grantor agencies;

11) approve all expenditures of grant funds;

12) establish, with the Office of Finance, Budget and Facilities, appropriate accounting records and procedures; and

13) maintain files of all communications between all College personnel and grantor agency personnel.

III. GRANT DEVELOPMENT RESPONSIBILITIES

PROJECT INITIATOR/DIRECTOR

discuss proposal concept with Department Head or Division Dean

meet with Grant Development Office to develop the proposal, seek assistance as needed

administer the project and manage project budget

complete all required reports to granting agency

5 GRANT DEVELOPMENT OFFICE

review/recommend proposal ideas

coordinate proposal approvals

assist in proposal development, writing, budgeting

obtain president’s signature for grant submission

provide Application Summary to Board of Trustees

maintain official project files with correspondence, contract, reports

submit proposals

meet with Business Office staff, project director after grants awarded

PRESIDENT

sole responsibility for approving submission

provide official signature in all application documents

BOARD OF TRUSTEES

sole responsibility for accepting external funds

OFFICE OF FINANCE, BUDGET AND FACILITIES

assists with budget construction

maintains fiscal records on expenditures

ensures all federal/state/College financial requirements followed for expenditures and accounting procedures

assigns account numbers and budget codes for projects

reviews and approves grant expenditures

arranges audits as required

It should be noted that all grants are awarded to the College and not to the individual

6 submitting the proposal. The President is the only person authorized to submit institutional proposals to grantor agencies. The College bears the ultimate responsibility for the conduct of the project and compliance with all fiscal, legal, and contractual requirements.

7 PART TWO

8 IV. BASIC GRANTWRITING

A) Preliminary Steps When a faculty or staff member plans to develop a project requiring external funding, discussions regarding the project should occur with the appropriate department dean, Vice President, as well as the Grant Development Office. The staff of the Grant Development Office will provide advice on sources of support, proposal and budget preparation, and grant procedures. Before beginning to write the proposal, it is important to so some basic research. A good idea is necessary, but not sufficient! A successful application will depend, to a large extent, on the way you communicate need and abilities, the extent to which the proposal matches the funder’s mission, and the degree to which the format specified is followed.

B) Tips know the grantmaker - mission, geographic focus, funding limits, priorities

avoid calling anything proposed “unique” -- grantors are usually looking for replicable models

create partnerships and leverage funds

avoid using professional jargon or acronyms

follow the funding source’s instructions carefully for proposal format

always present measurable outcomes and objectives

use carefully selected letters of support

ask for help!

revise and resubmit if first submission is unsuccessful

set aside ample time for development

9 C) Types of Funding

1) Federal Grants

The Federal Government has seven forms in which assistance is transmitted to eligible institutions. They are: A. Formula Grants -- Allocations of money to states or their subdivisions in accordance with distribution formulas prescribed by law or administrative regulations, for activities of a continuing nature not confined to a specific project.

B. Project Grants -- The funding, for fixed or known periods of specific projects or the delivery of specific services or products without liability for damages for failure to perform. Project grants include fellowships, scholarships, research grants, training grants, evaluation grants, planning grants, technical assistance grants, survey grants, construction grants and unsolicited contractual agreements.

C. Direct Payment for Specified Use -- Financial assistance from the Federal Government provided directly to individuals, private firms and other private institutions to encourage or subsidize a particular performance by the recipient. This does not include solicited contracts for the procurement of goods and services for the Federal Government.

D. Direct Payments with Unrestricted Use -- Financial assistance from the Federal Government provided directly to beneficiaries who satisfy federal eligibility requirements with restrictions being imposed on the recipient as to how the money is spent. Included are payments under retirement, pension and compensation programs.

E. Direct Loans -- Financial assistance provided through the lending of Federal monies for a specific period of time with a reasonable expectation of repayment. Such loans may or may not require the payment of interest.

F. Insurance -- Financial assistance provided to assure reimbursement for losses sustained under specified conditions. Coverage may be provided directly by the Federal Government or through private carriers and may or may not involve the payment of premiums.

G. Research Contract -- Federal assistance designed to support research in situations where the transmission of funds would be better handled through contracts rather than through grants. The research contract is for personal or professional services or for any service to be rendered by a University, College, hospital, public agency or nonprofit research institution. The principal purpose of such contracts is to create, develop or improve products, processes or methods for public use, or to operate programs benefiting the public. There are numerous federal agencies that provide funding, including the U.S.

10 Department of Education, the U.S. Department of Labor, U.S. Department of Housing and Urban Development (HUD), National Science Foundation (NSF) and U.S. Department of Health and Human Services.

2) State Grants Grants from the State of New Jersey are available depending upon state budget program allocations. Requests for proposals are often sent directly to the President’s Office. Generally, a copy is also sent to the Grant Officers statewide. Typically, state funding agencies are the Office of the Secretary of Higher Education and the Department of Education. The N.J. Department of Labor and Workforce Development also funds job training and education grants.

3) Government Contracts In addition to the seven categories outlined previously, agencies will establish contracts for specific purposes. A contract is used when a federal or state agency purchases assistance or services to carry out its assigned mission. Funds for a contract are negotiated at either a fixed price, reimbursable cost, or on a cost plus fee basis. Contracts from government agencies are used for: 1. assessment of a government program or agency; 2. providing professional or technical assistance; 3. conducting studies or surveys; 4. training programs; 5. planning services; 6. producing materials or publications; and/or 7. conducting workshops, seminars, conferences.

4) Foundation Grants In the context of this manual, a foundation is a non-governmental, non-profit corporation managed by a Board of Trustees (or Directors) who distribute funds to maintain or assist social, religious, educational or other activities serving the common

11 welfare. It is also possible to distinguish between community foundations and private foundations. Community foundations usually have several funding sources, while private foundations have an endowment from a single source. Many private foundations are supported by a particular company or family and are controlled by company officers or members of the family. The Foundation Center’s website, www.fdc.org, is an excellent source of information and provides linkages with other helpful sites. The College is a cooperating site for the Foundation Center, and the dedicated computers reside in the College Library. Just ask a CCC librarian how to access this rich database. FedWorld is another site that will launch you into a large variety of grants nationwide, as does www.grants.gov, a searchable database of all federal discretionary grant programs. The State Department of Education website, www.state.nj.us , also lists current funding opportunities. A foundation’s Annual Report supplies much the same information as above, but in greater detail and also lists those organizations and projects that were recently funded. Most Annual Reports also include guidelines on how to apply to the Foundation for aid, or obtain additional information. There is additional information on the Grant Development Website, which should be helpful in identifying foundation support. http://www.cccnj.edu/about/grant- development

5) Other Sources Grants are also available from a number of other, more local sources such as social service agencies, civic organizations, corporations, and private organizations. These sources usually have specific program areas that they fund, and specific formats for submission of proposals.

V. THE GRANT PROPOSAL A clear, concise proposal is the key for describing a project and obtaining funding support from grantor agencies. Therefore, it is extremely important that the proposal writer review the program guidelines very carefully to insure that the proposal follows

12 the suggested format and advances the objectives of the specific grant or agency. A proposal may be only briefly reviewed; therefore it should be written in a very direct and compelling fashion. Acceptance of the proposal by the grantor agency commits the College to fulfilling the stated objectives and requires the College to have the necessary personnel, space and equipment, and supplies for the program. Therefore, it is essential that all College departments involved in providing support to a particular grant proposal understand exactly what is required of them and be willing to participate. Letter of Inquiry/Intent Some foundations/corporations prefer a letter of inquiry to determine whether the applicant falls within the foundation’s guidelines. It is very succinct, and attachments are not included. If the funder determines that the organization and project fit within its scope, the organization will be directed to submit a complete proposal. If not, a rejection letter is usually issued at that time. Proposal Components Detailed requirements for the proposal content will vary according to funding source. In all instances, follow the guidelines published by the funding agency. Regardless of the source of funds, most proposals will require the following components: cover letter abstract/summary narrative qualifications of key personnel

problem/needs statement

methodology

objectives and goals budget evaluation letters of support

13 The cover letter introduces the College and explains what can be found in the proposal. It also includes all contact information, and should provide a brief overview of the organization and its purpose. The reason for the funding request and the amount requested should also be included. The abstract or summary clearly and concisely summarizes the funding request. It outlines the proposal so that a reader can quickly understand the problem to be addressed, the proposed strategy, and the benefits of the action. Even though the abstract is generally one page or less, it is the foundation of the proposal. The impression it gives will be critical to the proposal’s success. It could very possibly be the only part of the grant package that is reviewed before a decision is made to consider the project further. The remainder of the proposal will serve to amplify the vision presented in the summary. The narrative should start with a brief introduction of the College and the community it serves. The College and its services should be described in order to establish credibility. The programs and accomplishments of the College will be examined relative to current demographics, social issues, and economic conditions. You should demonstrate that the College has the means to solve the particular problem. Following the introduction, the problem to be addressed should be well defined. The purpose and value of the project, its plan of development, method of approach, expected outcome and need for accomplishment should also be clearly delineated. The proposal should also reflect a familiarity with the historical background of the problem, an awareness of similar projects which have been previously undertaken and an adequate knowledge of related activities in the field. The objectives specify the measurable outcomes of your project or the end products. The objectives should be very specific and quantified. Your objectives provide the yardstick you will use to conduct your evaluation -- words to be used in this section include “to increase,” “to decrease,” and “to reduce.” Often projected percentages of gain or improvement over past performance are included. The budget is a critical component of the grant proposal, representing the costs associated with implementing the project. The budget should be as specific and detailed as possible. Grantors will often provide their desired budget format

14 A project budget is more than just a statement of proposed expenditures -- it is an alternate way of expressing your project. Program officers will review the budget to see how well it fits your proposed activities. Reviewers may skip parts of the narrative, but they always closely examine the budget. The proposed budget will include direct costs and may include indirect costs. Direct costs are line items listed in the budget as explicit project expenditures. These costs are generally segregated into personnel costs (salaries, fringes, etc.) and non- personnel costs (equipment, supplies, travel). Indirect costs are not listed directly in the budget, yet are costs incurred by the College in performing the grant activities. Indirect costs are an attempt to compensate the College for the cost of administering the project. They include costs for building maintenance, utilities, payroll and accounting. Many grantors allow an applicant to calculate indirect costs as a percentage of direct costs. A budget template is provided in the Appendices. The Finance, Budget and Facilities Office will provide figures on salaries, utility costs, supplies, reproduction costs and the indirect cost rate. Matching funds may be required by the granting agency. Matching funds can be cash or in-kind services. If required, matching funds must be identified in the budget. Similarly, it must be clearly stated what portion of the College budget will be utilized for matching funds. If matching funds are to be taken from the budget of a particular department, the head of that department must be consulted. Project Evaluation presents a plan for determining the degree to which objectives are met and methods followed. A flow chart of activities, timelines, and procedures may be extremely helpful in listing the evaluation benchmarks. Evaluation information should help improve the project’s efficiency, and strengthen performance. Letters of Support from local community organizations and governments add credibility and further justify the need for the proposed project. The letters should be from cooperating agencies whose contribution is critical to the project or are part of a partnership. A letter should detail the support of the agency or institution will provide. In summary, a proposal should reflect planning, research, and vision. The importance of research cannot be overstated, both in terms of funders solicited and the

15 types of funds requested. The appropriate format should be used and the required attachments should be included. The most successful proposals are those which clearly and concisely state the community’s and organization’s needs and are targeted to donors who fund that field. Please note there are several grant applications available for review on the Grant Development Office website.

16 PART THREE

17 VI. GRANT PROCEDURES There are five basic stages of the College’s grant development process. Delays can be prevented by contacting the Grant Development Office early for advice on sources of support, proposal and budget preparation, and internal College procedures. The appropriate vice president, executive director or division dean’s endorsement is necessary to approve the use of any divisional space, funds, or released time.

A) SUBMISSION PROCESS

1. Development of Project Concept With your supervisor and the Grant Development Office, please discuss your idea, particularly the need for the project in relation to College’s needs/costs/priorities. Draft a brief project summary that includes general goals, specific population to be affected, and resources required.

2. Proposal Preparation The proposal initiator will write the proposal and obtain supporting data. Assistance will be provided if necessary.

3. Budget Preparation The proposal initiator will construct a budget consistent with agency and College guidelines. Assistance will be provided if necessary.

4. Proposal Submission The Grant Development Office will submit the proposal to the funding agency (along with the required copies) and will provide copies to the project director. An application summary will also be forwarded to the Board of Trustees.

5. Grant Notification -- Award or Rejection

18 In most cases, the notice of award is directed to the President. However, it is not unusual for the project director or coordinator to receive the award notice or a copy of the official notification. In cases where the project director or coordinator receives the award notice, they should forward the notice to the Grant Development Office immediately. The Grant Development Office is responsible for distribution of the award notice to appropriate persons, i.e. President, appropriate Vice President, Dean, Executive Director or Project Director. The project director will also receive a Project Information Summary Form, to prepare and return with appropriate signatures to the Grant Development Office. This document outlines grant fund amounts and approved expenditure lines. Its budget data is input into the College’s financial system. It is important to note that no expenditures may be made or contracted for until official written notice of award, in the form of a contract, is received from the funding source and executed by the source and the College’s president.

Content of Notice of Award The grant award notice usually contains the following grant information: a) amount of award b) period of award c) grant number d) terms and conditions e) reporting requirements f) names of the grants officer and program officer g) fiscal information All agreements with grantor agencies are reviewed by the Grant Development Office and the Office of Finance, Budget and Facilities.

The Grant Development Office is responsible for preparing recommendations for acceptance of grant awards and grant summaries to the President and Board of Trustees. Grant award approvals are usually presented to the President and the Board in the month following the receipt of notice of award from the grantor agency.

19 When the College receives notice that a proposal has not been selected for funding, the Grant Development Office or the project coordinator will request copies of the reviewer’s comments on the proposal, when available. The comments will be examined to determine why the proposal was not funded and how it can be strengthened for re-submission. If circumstances warrant it, the Grant Development Office may arrange a debriefing session with the grantor agency. When a rejected proposal contains matching institutional funds, the Grant Development Office will notify the Finance, Budget and Facilities Office and other involved parties that the proposed matching funds are no longer required.

CONTINUATION GRANTS Multi-year projects often require the submission of a continuation proposal. Project Directors are responsible for the development of grant continuation proposals. The procedures to be followed for submitting proposals for continued funding are the same as those for submitting new proposals. The President must authorize the submission of a grant continuation. Normally, deadline notices for the submission of continuation proposals are sent by the funding agency to the College. However, often such information is sent directly from the grantor agency to the project director without informational copies to other offices. Therefore, project directors should keep the Grant Development Office informed on communications from the grantor agency, particularly guidelines and applications for continuation proposals.

20 Copies of all correspondence from the grantor agency should be forwarded to the Grant Development Office as soon as it is received, and correspondence to be sent to the grantor agency should be cleared with the Grant Development Office prior to its mailing.

B) GRANT MANAGEMENT PROCESS The College will receive a Notice of Grant Award when a project has been funded. As a grantee, the College has now been awarded funds on the basis of the approved application and assumes legal and financial responsibility for the grant. The Grant Development Office will work with you to manage the grant efficiently while complying with contractual, regulatory and statutory provisions.

1) Initial Meeting When the Notice of Grant Award has been accepted by the College, the grants office will conduct an explanatory session to explain the provisions of the award and clarify the specific details needed to administer the grant properly. Those participating in this meeting will be the Director of Development, the Director of Accounting Services, the project director and other involved parties. The explanatory session provides the opportunity for all who will be directly involved in the project to review its objectives and chart the course to meet those objectives. The pertinent features of the grant award will be discussed, particularly any special conditions, restrictions or disallowed items. At this time, the Project Information Summary form will be introduced and explained. Limits imposed by the granting agency on travel allowances, consultant fees, stipends as well as the College’s administrative and fiscal procedures and responsibilities will be discussed. At this meeting, a flow chart will be developed to indicate report dates and the designated responsibility for preparing the reports. It will be emphasized that only the Finance, Budget and Facilities Office has been delegated the authority to purchase and/or lease supplies, equipment and services that are to be used in the normal operation of the College. No other department or person is authorized to make purchases or leases for the College. Purchases made by any individual not assigned or approved by the Finance and Administrative Services Office are considered unauthorized and the

21 individual entering into such agreement may incur a personal obligation to the vendor. The Assistant Director of Finance and Budgets will review the procedures for processing grant contract purchase requests and the deadlines for fiscal year grant expenditures. Among the steps to be discussed are:  ·Establish procedures and timetable required to requisition the case from the sponsoring agency  ·Placement of money into a restricted account; and  ·Establishment of an internal budget with appropriate codes that coincides with the major budget categories as approved by the funding agency.

2) Project Director’s Responsibilities As far as the granting agency is concerned, the responsibility for the proper conduct of the grant rests with the project director who has been named by the College. The project director is responsible for seeing that the objectives of the proposal are met, supervising the program personnel, maintaining proper documentation on the program, completing the evaluation procedures specified in the proposal, and properly expending (per the contract) all grant funds.

a) Reports The project director is also responsible for preparing reports required by the granting agency and by the College. These will be explored during the explanatory session and a report calendar will be reviewed by the Grant Development Office to assist the director. A monthly report on the expenditure of funds will be prepared by the Office of the Vice President of Finance and Administrative Services and forwarded to the project director. Most grants will require a programmatic report within a specified period (usually 90 to 120 days) after the end of the project or budget period. Some require progress reports at quarterly intervals or at the midpoint. Reports are to be submitted to the Grant Development Office five days in advance of established deadlines. Prior to submission to the Grant Development Office, reports are to be

22 submitted to the appropriate supervisor for comment and approval. The number of reports to be submitted to the grantor agency is determined by the terms and conditions of each grant. However, an original signed copy and five additional copies of performance reports submitted to the Grant Development Office will usually suffice. The Grant Development Office is responsible for submitting performance and other non-fiscal reports to the appropriate official designated by the grantor agency. In instances where both performance and financial reports are due at the same time, the performance and financial reports are submitted jointly.

b) Other Records The project director should maintain adequate records to justify the expenditure of funds for each line item in the budget. Documentation should include: Contract -a copy of the grant contract -a copy of the RFP for assistance with compliance questions Budget -Project Information Summary Communications - copies of relevant communications from the grantor agency - internal grant-related communications Proposal -copy of the grant proposal, including goals, objectives, timelines Reports -performance reports, both interim and final reports A copy of all correspondence should be forwarded to the Grant Development Office for the official file. c) Payment from Grant Funds

23 The project director has the authority to initiate all action for payment upon a request over his approval on the online purchasing request system. The approval process includes review and approval by the Director, Grant Development, as well as that of the Accountant, Finance, Accounting and Purchasing Services. d) Review of Budget Expenditures The project director or coordinator is responsible for monitoring grant project budget expenditures. If funds are not being spent at the projected level in the categories established in the project budget, and it appears that a grant extension will be necessary, the Grant Development Office will be contacted at least 90 days before the end of the grant period to make arrangement for an extension with the grantor agency. The project director has the ultimate responsibility for the accuracy in charging any expenses to the grant. Frequent review of expenditures will ensure that all expenditures are accurately charged. e) Grant and/or Contract Personnel When the College receives funds from a grantor agency for a particular program, it will be necessary to employ people only for the duration of the grant or contract. Personnel employed to work on these externally funded projects do so with the understanding that this employment is for the duration of the project. Funding to support these programs may terminate at any time. The College is under no obligation to continue employment once the special funds are withdrawn.

Normal College procedures will be followed in advertising these positions. However, because of the special nature and requirements of these programs, it may be necessary to employ personnel who do not possess the same education and/or training as College personnel in similar positions. In general, salaries will be comparable to those paid to College personnel in corresponding positions. However, grant guidelines may specify position salaries, which may make it necessary to deviate from existing College ranges. Personnel funded by a grant and/or contract will be issued a special employment

24 contract. The project director is responsible for review and approval of grant project staff timesheets.

f) Equipment Equipment purchased under federal or state grants must be accounted for under the terms of the grant award letter. The vested rights of the federal and/or state governments in equipment are due to the nature of the federal dollars and continue until the specific restrictions are lifted or are waived. Completion or termination of the grant does not remove the government’s vested rights in the equipment. Accountability for equipment may be: 1) conditionally waived; or 2) not waived. All waivers must be in writing or else the government has and continues to have vested rights in the equipment. All equipment purchased with government grant funds is to be properly inventoried with the Office of Finance and Administrative Services. Project directors are to maintain records on all such equipment and conduct an annual inventory listing the location and condition of the equipment. If during an audit, the equipment cannot be located, the monies allocated for the equipment under the terms of the grant/contract may have to be returned.

C) DEVELOPMENT PROCESS SUMMARY 1. Develop Preliminary concept 2. OBTAIN Preliminary Approval FROM DIVISION CHAIR Sign by Division Chair/Department Chair/Director Sign by Director of Planning/Development 3. Prepare Proposal 4. Prepare Project Budget 5. Submit Proposal through Grant Development Office 6. Notification of Grant Award/Rejection 7. Grant Award Conference: Project Director, Director of Development, Director of Accounting Services 8. Prepare Reports, Expenditure Requests

25 *The Grant Development Office can provide assistance throughout this process*

26 VII. FINANCIAL REPORTS, RECORDS, AUDIT

A) Financial Reports Financial reports are always required, at least annually and often more frequently. Failure to file fiscal reports can adversely affect the College in being reimbursed for monies it may have expended on behalf of the grant. Responsibility for the preparation of financial reports lies with the Assistant Director, Finance and Budget. These financial reports are generally signed by the Executive Director, Finance, Budget and Facilities, and/or the President, and then submitted to the Director of Grant Development for transmittal to the grantor agency. The number of financial reports to be submitted to the grantor agency is determined by the terms and conditions of each grant. Sufficient copies of financial reports are to be submitted to the Grant Development Office to satisfy the grantor agency requirements with additional copies for the Grant Development Office and the project director. Financial reports are to be submitted to the Grant Development Office in sufficient time to meet established grantor agency deadlines. B) Records The Executive Director, Finance, Budget and Facilities, shall have the responsibility for maintaining records on the receipt and disbursement of funds received from a grantor agency. Obligations against grant or contract funds are processed as if state appropriated funds are being expended. Therefore, state purchasing regulations and College purchasing policies and procedures will apply when commodities and/or services are contracted for using external funds. Records on the disbursement of funds are to be kept for seven years, unless an alternate time is required by the grantor. The seven-year period is calculated from the date of submission of the final program report; not from the termination date of the grant or contract. State or federal guidelines, where applicable, will supersede the seven-year requirement.

C) Audits

27 The policies and procedures for disbursement of funds from appropriate accounts and for proper recording must be adhered to by all who are entrusted with conducting the grant project for the College. Every grant made by a government agency is subject to audit by auditors chosen by the agency. The College’s fiscal accountability remains until the audit has been satisfactorily completed or a specified time period, ordinarily five years, has elapsed. By the time of audit, the project director and project staff may have undertaken other assignments and may not be available to explain or reconcile items questioned by the auditor. If items are disallowed, the College will be required to reimburse the grantor even though it cannot recapture the funds. Problems are best avoided by insuring that adequate written documentation is filed with the Grant Development Office and other appropriate offices.

VIII. PROGRAM AND BUDGET REVISIONS

A) Requests for Program Changes Program changes that will result in a modification of the budget, scope or the objectives of the approved project require prior approval of the President and the grantor agency. Such requested changes should be directed through the appropriate campus organization structure and forwarded to the Grant Development Office. The Grant Development Office will coordinate the request for program change with the President, Executive Director, Finance, Budget and Facilities, and the grantor agency, as appropriate. Requests for program changes should include the desired change, why the change is necessary, what will happen if the change does not take place, how the change will affect the project, and when the change will be completed. No change may be implemented until the change has been approved by the President and grantor agency. B) Request for Budget Changes It is important to remember that project directors may only expend funds in

28 relation to the budget categories and amount listed in those categories in the approved grant budget. The approved grant budget reflects the amount awarded by the grantor agency and the distribution of funds according to the proposed agency and the distribution of funds according to the proposed budget included in the final proposal submitted to the grantor agency. There is some flexibility allowed within federal guidelines to permit minor line item changes up or down within the amount of award without prior grant agency approval. However, if a change is anticipated, the Grant Development Office should be contacted to determine the allowable percentage of change. The Grant Development Office will review and make such changes with the Office of Finance, Budget and Facilities. In the event that it becomes necessary to modify the budget to cover anticipated or recommended expenses not included in the approved grant budget, a request for a revised grant budget must be initiated by the project director or coordinator. The request to the Grant Development Office should explain the change and why it is required and be accompanied by a completed revised grant or project budget form approved by the appropriate dean.

C) Requests for Extensions and Carry-Over of Funds It is sometimes possible to request a grant extension on a single-year grant program and to carry over funds into the following year. However, in order to request such extensions and carry-overs, adequate notice must be given by the Grant Development Office to the grantor agency, usually 90 days before the expiration of the grant. It is advisable for the project director or coordinator to review the program guidelines in the Grant Development Office to determine whether extensions or carry- over of funds are possible.