Grant Management Directives
Supporting Documentation Guidance
Civil Rights Training
*NEW* Award Conditions
Grant Management Directives
Grant Management Directives encapsulate ICJI policies and incorporate rules, regulations and laws governing grants administered by ICJI. The Directives are intended to provide streamlined guidance to internal and external stakeholders in the hope of clarifying the complexities surrounding the grant-management process.
- Directive 1: Utilizing an Owned Building as Match
ICJI Staff and Subgrantees
Effective date: October 19, 2017; Revised March 4, 2020 Issue: A number of the Indiana Criminal Justice Institute’s (“ICJI”) subgrantees utilize a building they own to carry out the grant program purpose. The question has been raised to ICJI as to whether a building owned by a subgrantee to carry out the grant program can be used as match. Answer:
A subgrantee who utilizes a building that it owns to carry out the grant purpose can use the cost of ownership of the building as match based upon the pro rata usage by the grant program.
Cost of ownership includes:
- Janitorial Services;
- Elevator Service;
- Upkeep of Grounds;
- Normal Repair and Maintenance; and
- Other like items.
A subgrantee cannot use the above cost of ownership expenses as match if the subgrantee included them elsewhere in the grant or other grants. Additionally, a subgrantee can only claim the pro rata share of the above listed cost of ownership expenses utilized to carry out the grant program. Adequate supporting documentation evidencing the expenditures must be submitted to ICJI.
A subgrantee claiming ownership or partial ownership of a building will be required to submit documentation evidencing ownership of the building to ICJI. ICJI will closely examine all types of ownership interest in a building claimed as match to ensure compliance with federal regulatory requirements.
Example: Subgrantee A owns the building at 123 Main Street and utilizes 50 percent of the building to carry out the grant program purpose. The cost of ownership totals $2,000. Subgrantee A could claim $1,000 as match. Examples of utilities include, but are not limited to, electricity, gas, telephone, and trash removal.
- Directive 2: Reimbursement of Partially Grant-Funded Employees
ICJI Staff and Subgrantees
Effective date: October 1, 2018; Revised March 4, 2020 Issue: Many of the Indiana Criminal Justice Institute's ("ICJI") subgrantees have budgetary line items for personnel. The majority of employees listed in the personnel budgetary category only dedicate a portion of their actual time worked to grant-funded activities. To properly reflect that, the approved grant budget should state a defined percentage of time devoted to grant-funded activities per employee. How can subgrantees ensure that proper documentation is submitted for partially grant-funded employees? Answer:
Subgrantees may only seek reimbursement for the actual percentage that the employee performed grant-funded activities. Adequate supporting documentation evidencing that the expenditures are accurate, allowable, and properly allocated must accompany all fiscal reports. If adequate supporting documentation is not submitted, the fiscal report will be returned to the subgrantee. No fiscal report will be processed until all supporting documentation is submitted to and approved by ICJI. Adequate supporting documentation for personnel and benefit expenses includes, but is not limited to:
- Timesheets signed by the grant-funded employee and their authorized official, pay stubs, or other source documentation that supports the distribution of the employee's wages and salaries among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities; or an unallowable activity and a direct or indirect cost activity.
- Source documentation evidencing the actual costs of employee benefits paid by the subgrantee.
A subgrantee must submit a Project Modification Request ("PMR") to ICJI to report all deviations from the project scope or objective. Deviations in the scope or objective of the project or program requiring prior approval include, but are not limited to:
- An employee's work on the approved project or program will transcend a period other than the period described in the approved application, or less than the grant's period of performance;
- Programmatic services that are grant-funded will cease being grant-funded at a point prior to the end of the grant's period of performance; or
- An employee who is dedicated to a project or program is going to become dedicated to activities other than those indicated in the approved funding application prior to the end of the grant's period of performance.
Additionally, subgrantees must:
- Possess and utilize a system of internal controls, which provide reasonable assurance that all expenditures are accurate, allowable, and properly allocated.
- Ensure that all grant and match expenditures and corresponding supporting documentation reflects the actual work activity for which the employee is compensated, not to exceed 100% of the compensated activities.
- Maintain and utilize an adequate accounting system to separately track all expenditures and only seek grant funds or use as match expenditures that are accurate, allowable, and allocable.
- Possess and utilize a system of internal controls that includes processes to review after-the-fact interim charges made to grant awards. All necessary adjustments must be made such that the final amount charged to the grant award is accurate, allowable, properly allocated, and not in excess of the approved budgetary line item.
- Ensure that they do not earn or keep any profit from federal or state grants administered by ICJI.
- Have budget controls in place to relate financial information to performance data.
- Directive 3: Project Modification Requests & Personnel Name Changes
ICJI Staff and Subgrantees
Effective date: September 20, 2019; Revised July 7, 2020, June 8, 2021, and December 27, 2021 PMRs
When a subgrantee determines that a Project Modification Request (“PMR”) is the necessary course of action to achieve the program purpose, there are numerous ICJI policies and procedures the subgrantee must adhere to in order to remain in compliance and for ICJI to consider the merits of the PMR. This directive will set forth many of these policies and procedures governing the PMR process.
No PMRs During the Last 30 Days of the Grant
All ICJI grants have a prescribed period of performance. This period of performance is set forth in all grant agreements between ICJI and subgrantees. Generally, ICJI will not approve any PMR submitted within the last 30 days of the grant period of performance. Exceptions to this policy will be granted at the discretion of ICJI’s Executive Director.
PMRs Are Not Retroactive
Subgrantees are responsible for actively managing all grants they receive from ICJI. Subgrantees need to identify the necessity for a PMR in a timely fashion and subsequently submit any PMR in the ICJI electronic grant management system. ICJI will capture the date the PMR is submitted. If approved, the PMR will become effective the date it was submitted. The original budget approved by ICJI is the approved budget until a PMR is approved. The new budget approved via the PMR will become the budget in effect until such time as a new PMR is submitted and approved by ICJI.
ICJI recognizes some circumstances arise that are completely beyond the control of the subgrantee, such as a delay in grant funding. These circumstances necessitate a PMR which would become effective on a specified date that is prior to the PMR’s submission. When such circumstances arise, ICJI will exercise discretion in approving such retroactive PMRs.
Grant Funds Cannot be Added to the Grant Via the PMR Process
The PMR process is not the appropriate mechanism to increase the amount of a grant award. The only mechanism to increase grant funds to an existing grant is by amending the grant agreement. This is a defined legal process that is wholly outside the PMR workflow and is determined based upon available funding. If funds are added through an amendment, your ICJI grant manager will work with you to ensure that the funds are correctly added to the existing approved budget in the ICJI electronic grant management system.
Every organization experiences some degree of staff turnover. To ensure that ICJI stays informed of which individuals are working on a particular grant, ICJI must be notified in writing within 10 business days of the date a grant-funded employee’s position becomes vacant. The initial notification may be made via an email to the subgrantee’s Grant Manager. If the subgrantee provides the initial notification to their Grant Manager via email, they must also use the Name Change feature in IntelliGrants to reflect the change as soon as the feature is available.
The subgrantee also has 10 business days from a new grant-related employee’s start date to inform ICJI in writing of the name of the new grant-related person. The initial notification may be made via an email to the subgrantee’s Grant Manager. The new employee must have the same job title and duties as the grant-related employee who left the employ of the subgrantee. If the new employee is making the same or lower salary or hourly rate as the former grant-related employee, the subgrantee can effectuate the name change by using the Name Change feature contained within IntelliGrants. If the new employee’s salary or hourly rate is higher than the former grant-related employee, a PMR must be completed by the subgrantee to capture not only the change in employee name but also the new rate of pay.
As noted above, in addition to notifying their Grant Manager of these changes via email within 10 days, the subgrantee must make the formal changes in IntelliGrants as soon as the applicable feature is available. The notification to ICJI and the Name Change or PMR must be completed prior to the submission of the first fiscal report where the subgrantee is seeking reimbursement for the new employee. In the event that reimbursement is sought for a new employee prior to both the notification and Name Change or PMR being completed, ICJI will not pay those claims, and the subgrantee will be required to remove all related claims from the associated fiscal report and resubmit them on the next fiscal report after the notification has been made and the Name Change or PMR has been completed.
Reduction of Services to Victims
A PMR concerning any grant administered by ICJI for the programmatic purpose of serving the needs of victims will be closely scrutinized if the PMR seeks to reduce or eliminate any services to victims. A PMR of this nature will not be automatically denied, but the need for the reduction or elimination of services to victims must be abundantly compelling and clearly delineated in the PMR prior to the approval of the PMR. It is strongly suggested that if this scenario arises, you contact your ICJI grant manager as quickly as possible so that a collaborative process can be started that will address the needs of the subgrantee and ICJI.
PMRs Concerning Match
The need to specifically articulate match expenditures in a subgrantee’s approved budget is the same when a circumstance arises that a subgrantee needs to change the source of match. The only allowable match is the specific match set forth in the approved grant budget. Any deviations or substitutions of match without ICJI approving a PMR to change the source of match will result in a match shortage and the need to repay grant funds to ICJI.
Movement of 10% of the Grant Funds
While ICJI recognizes the potential need to perform a budget modification throughout a grant’s period of performance, the amount of grant funds that can be moved is not without limitation. Assuming all the criteria set forth in this grant management directive or any other rule, law, policy, or directive governing grants administered by ICJI is satisfied, a subgrantee may be authorized to move up to, but not to exceed, 10% of the grant funds approved in the original budget by the ICJI Board of Trustees.
Subsequent PMRs will be evaluated on their own merits and the movement of grant funds set forth in the preceding approved budget may be subject to the criteria in this grant management directive, as well as rules, laws, policy, or directives, governing grants administered by ICJI.
No Percentage Restriction on Modifying Match
If a subgrantee needs to modify the source of match contained in the approved grant budget, the subgrantee may modify any or all of the match within the confines of 2 C.F.R. Part 200; the Department of Justice Grants Financial Guide; and all rules, regulations, laws, and directives governing grants administered by ICJI.
The Effect of PMRs on a Subgrantee’s Risk Assessment
ICJI maintains a record of the number of PMRs submitted per subgrantee and per grant. That information is taken into account when looking at a subgrantee’s ability to manage grants and maintain internal controls.
This Grant Management Directive is effective on the date set forth above. Unless specified, this Grant Management Directive supersedes other ICJI policies and procedures concerning the same topics set forth in this Grant Management Directive. Questions or concerns by subgrantees should be addressed to your ICJI Grant Manager.
- Directive 4: Differing Mileage and Per Diem Reimbursement Rates
ICJI Staff and Subgrantees
Effective date: August 8, 2019; Revised March 4, 2020 Issue: A number of ICJI grants allow for the reimbursement of mileage and per diem concerning travel necessary to carry out the program purpose. ICJI subgrantees can only be reimbursed as set forth in the current applicable State of Indiana travel policy. If a subgrantee reimburses its employees’ mileage and per diem at a rate higher than the State of Indiana rate, can the difference between the State of Indiana rate and the rate paid by the subgrantee be reimbursed or used as match? Answer:
2 C.F.R. 200.474 states costs incurred by employees for travel must not exceed costs normally allowed under a state’s written travel policy. Therefore, the difference between the State of Indiana rate and the higher rate paid by the subgrantee cannot be reimbursed. Because the difference between the rates is not an allowable cost, it also cannot be used as match.
Example: The State of Indiana mileage reimbursement rate is currently $.39 per mile. Subgrantee A reimburses its employees’ mileage at the federal rate of $.55 per mile. Emily Employee drives 2,000 miles in the quarter to carry out the program purpose. Subgrantee A expended $1,100 for Emily Employee’s travel (2,000 miles x $.55 = $1,100) in the quarter. Assuming it is authorized in the grant budget, Subgrantee A can seek reimbursement of grant funds of $780 or claim match of $780 (2,000 miles x $.39 = $780). However, Subgrantee A cannot seek reimbursement or claim as match the difference between the State of Indiana rate and its rate ($1,100 - $780 = $320).
- Directive 5: Accessing ICJI’s Electronic Grant Management System (IntelliGrants)
ICJI Staff and Subgrantees
Effective date: September 11, 2019; Revised March 4, 2020 Issue: Can a subgrantee allow any individual of the subgrantee’s agency to access IntelliGrants? Can a subgrantee share access to IntelliGrants with a subgrantee’s consultant or contractor? Answer:
IntelliGrants allows for five types of security roles within the electronic grant management system. Each security role provides a specific level of access. Those five security roles are:
- Subgrantee Administrator;
- Subgrantee Project Director;
- Subgrantee Fiscal Agent;
- Subgrantee Staff; and
- Subgrantee Viewer.
Only the Subgrantee Administrator has permission to add or deactivate users on behalf of the subgrantee. Therefore, it remains the Subgrantee Administrator’s responsibility to add users and remove old users on behalf of the subgrantee. Moreover, it is the dual responsibility of the Subgrantee Administrator and Subgrantee Project Director to ensure that agency personnel who have access to IntelliGrants have been assigned access to the appropriate project throughout the lifecycle of the project.
The only IntelliGrants security role that Subgrantee Administrators may assign to consultants or contractors is Subgrantee Viewer access. Consultants or contractors of the subgrantee may not access any save or submit functions of the IntelliGrants system. Subgrantees should never share the subgrantee’s IntelliGrants account information with a consultant or contractor of the subgrantee.
For more information on the levels of access within IntelliGrants, and the permissions that exist at each level, please review ICJI’s IntelliGrants Subgrantee User Manual.
- Directive 6: Pro-rating Timesheets and Other Expenses
ICJI Staff and Subgrantees
Effective date: July 7, 2020 Issue:
Often, the first fiscal report submitted for a grant will include a pay period for subgrantee employees that contains days worked prior to the beginning of the grant period of performance. Similarly, the last fiscal report will often include a pay period that contains days worked after the grant period of performance has ended.
How can a subgrantee ensure that they are submitting the correct documentation with their fiscal report that only covers eligible workdays within the award period?
2 C.F.R. 200.309 states that a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance. In addition, 2 C.F.R. 200.430 notes that compensation for personal services includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the Federal award, including but not necessarily limited to wages and salaries.
Because work performed on days prior to or following the award period was not rendered during the period of performance, this work is not an allowable cost and cannot be charged to the Federal award. Subgrantees must only seek reimbursement for the portion of the pay period that falls within the award period.
Example: Subgrantee A is awarded a federal grant with an award period of January 1, 2020, through December 31, 2020. The first paycheck submitted for Fiscal Report 1 includes the time period from December 30, 2019 – January 10, 2020. Subgrantee A cannot be reimbursed for work performed on December 30 or December 31 of 2019, because the award period did not begin until January 1, 2020. Subgrantee A must only seek reimbursement for those dates including and after January 1, 2020.
*While this issue most commonly occurs with employee salaries, all expenses that cover a portion of time outside of the grant period of performance must be pro-rated. This includes salaries, employee benefits, utilities, supplies, and any other costs that cannot be specifically attributed to only days within the grant period of performance.
- Directive 7: Federal Civil Rights Requirements
ICJI Staff and Subgrantees
Effective date: February 3, 2021 Issue:
What are a subgrantee’s requirements under Federal civil rights laws?
The Department of Justice requires all recipients and subrecipients of federal funds to comply with a variety of Federal civil rights laws. ICJI has created a Civil Rights Training PowerPoint providing more information on what is required of subgrantees. In addition, ICJI has created a checklist that each subgrantee must fill out, provide to ICJI, and update on an annual basis in order to remain compliant with Federal requirements.
All subgrantees must complete the Civil Rights Training PowerPoint and send a certificate of completion to email@example.com. The training must be completed on an annual basis. ICJI will update the training as necessary to ensure that it incorporates any changes in Federal law or policy.
All subgrantees must also complete the Civil Rights Compliance Checklist. This must be completed each time a subgrantee receives an award from ICJI, or at least once per year.
Compliance: ICJI’s Civil Rights Officer will verify that each organization that is in receipt of Federal funds has completed both the training and the checklist on an annual basis. Attachments:
- Directive 8: Supplies and Equipment Purchases
ICJI Staff and Subgrantees
Effective date: December 5, 2022 Issue:
Many of the Indiana Criminal Justice Institute's ("ICJI") subgrantees utilize grant funds to purchase supplies and equipment to carry out various program purposes. Federal and state auditors, as well as subgrantees, have raised questions to ICJI as to when supplies and equipment can be purchased during the grant period of performance.
A subgrantee that budgets for and utilizes grant funds to purchase supplies and equipment to carry out grant activities must purchase all non-consumable supplies and equipment prior to the final 90 days of the grant period of performance (Note: In the event that excessive quantities of consumable supplies are purchased in the final 90 days of the grant period of performance, ICJI reserves the right to refuse reimbursement. For example, if an organization budgets for 5,000 envelopes and purchases all 5,000 in the final month of the grant period, this purchase will not be reimbursed).
Consumable supplies are those that are used or worn out and require regular replacement. Consumable supplies include, but are not limited to, items such as pencils, envelopes, copy paper, and trash bags. Non-consumable supplies are those that are reused and naturally deteriorate over time. Non-consumable supplies include, but are not limited to, items such as tablets, office chairs, or printers.
A subgrantee cannot purchase non-consumable supplies or equipment during the final 90 days of the grant period of performance. Per 2 C.F.R. 200.403, costs must be necessary for the performance of the federal award in order to be allowable. Purchasing non-consumable supplies and/or equipment during the last 90 days of the grant period creates a presumption that the items were not necessary to fulfill the objectives of the project during the grant period of performance. Therefore, non-consumable supplies and equipment purchased during the last 90 days of the grant performance period will not be reimbursed.
Any requests for an exception to this policy must be made in writing to a subgrantee's grant manager prior to making the purchase in question. Exceptions will only be granted in limited, extraordinary circumstances where significant justification is provided. If an exception is granted, the items must be ordered and within the subgrantee's possession prior to the end of the grant period of performance.
- Subgrantee A's approved budget for their one-year JAG grant includes a printer and a license plate reader. The printer is purchased one month into the grant period of performance, and the license plate reader is purchased two months into the grant period of performance. These items are eligible for reimbursement, as they were necessary for the performance of the award and will be utilized to further the goals and objectives of the funded program throughout the grant period of performance.
- Subgrantee B's approved budget for their two-year VOCA grant includes 5,000 sheets of copy paper. 4,500 sheets of copy paper are purchased in the first six months of the grant. The remaining 500 sheets of copy paper are purchased 60 days before the end of the grant period of performance. All of the copy paper (a consumable supply) is eligible for reimbursement.
- Subgrantee C's approved budget for their one-year Title II grant includes two laptops. The laptops are purchased 45 days prior to the end of the grant period of performance. The laptops are not eligible for reimbursement, as they will not be utilized to further the goals and objectives of the funded program throughout the grant period of performance.
In addition to the grant management directives, here are some additional resources for subgrantees.
ICJI payees that need to change their address, Taxpayer Identification Number and/or bank account must complete new W-9 and Direct Deposit Authorization forms, which are available under Accounts Payable Forms on the Auditor’s website. Completed forms should be submitted to your ICJI program manager for the changes to take effect for all ICJI grants and all state of Indiana payments.
- Organization Name Change and Business Reorganization Policy
ICJI Staff and Subgrantees/Vendors/Contractors
Effective date: September 14, 2021
The Indiana Criminal Justice Institute (“ICJI”) understands that circumstances may arise where a subgrantee or vendor/contractor must undergo a legal name, EIN, or organizational change for various reasons, including a business reorganization and/or merger or acquisition. This policy is aimed at establishing a consistent set of guidelines regarding the requirements of subgrantees/vendors/contractors in addressing such changes.
This policy is intended to cover legal name and/or EIN changes and business reorganizations that occur prior to and after execution of a grant or contract entered into between ICJI and a subgrantee or vendor/contractor.
This policy applies to all subgrantees who are awarded grants from ICJI, and all contracts entered into between ICJI and a vendor/contractor.
Name/EIN/Organizational Changes Procedure:
A name or EIN change occurs when the name or EIN of an organization is changed without otherwise affecting the rights and obligations of that organization as a grant recipient or vendor/contractor. Alternatively, an organizational change such as a merger or acquisition results in the unification of two or more legal entities, and often requires that a new grant agreement or contract be executed in order to transfer grants or contractual duties.
When there is a name change, EIN change, or organizational change to an entity, advance notice (at least 30 days prior to change, or as soon as the subgrantee or vendor/contractor is aware of the anticipated change, whichever is earlier) must be provided to ICJI to ensure that the subgrantee or vendor/contractor still is able to meet its legal, administrative, and programmatic obligations, and payments are not interrupted.
Subgrantees and vendors/contractors must notify ICJI as soon as possible regarding any potential or expected legal name changes or organizational changes so ICJI can determine whether the subgrantee or vendor/contractor can continue to meet its grant or contract requirements. In the event that a subgrantee or vendor/contractor notifies ICJI regarding such changes, the ICJI grant manager or employee assigned to the subgrantee or vendor/contractor must promptly inform the ICJI Legal Division. The ICJI Legal Division will determine what additional information is needed and/or what actions must be taken and assist the grant manager or other employee with communicating such information to the subgrantee or vendor/contractor.
When providing notice to ICJI about a legal name or organizational change, the grantee or vendor/contractor should include a letter including any applicable grant number(s), Internal Revenue Service (IRS) documentation, articles of incorporation, etc. At a minimum, the grantee or vendor/contractor should provide a copy of the legal instrument that authorized the name change, EIN change, and/or organizational change, authenticated by a proper official of the state or government agency having jurisdiction, such as:
- If the organization is incorporated: a copy of the amendment to the Articles of Incorporation, and proof of filing with the appropriate state authority.
- If the organization is an unincorporated association: A copy of the amendment to the Articles of Association, constitution, or other organizing document, showing the effective date of the change of name and signed by at least two officers, trustees or members.
- If the organization is a government entity, political subdivision, or instrumentality of government: Documentation from the governmental unit that created the entity showing the (new) name of the entity and a letter signed by a person authorized by the creating governmental unit.
The required documentation that an organization submits to ICJI for reporting a name change, EIN change, and/or organizational change should be the same as the supporting documentation the organization uses when reporting such changes to the federal government and/or State of Indiana, including any paperwork filed with the Indiana Secretary of State.
When a grantee or vendor/contractor undergoes a name/EIN or organizational change, the following items should be taken into consideration and addressed accordingly:
- SAM/DUNs – The SAM/DUNS of a subgrantee must be associated with the legal entity receiving the grant funds. Changes may necessitate either a new SAM or DUNs registration or an update to an existing registration.
- Vendor ID or Supplier ID with the State – The information associated with an organization’s Vendor ID or Supplier ID must match be accurate and reflect any changes. This may necessitate submitting paperwork to the Indiana Department of Administration (IDOA), Auditor of State (AOS), and Secretary of State (SOS).
- Existing Grant Agreements or Contracts – If the organization has active grants or contracts with ICJI, these agreements must be updated to reflect any changes in name/EIN or business reorganization.
- IntelliGrants – The IntelliGrants grants management system must contain accurate information about the legal entity.
Award Management Activities:
In the event of name, EIN, or organizational change, modifications may be required to be submitted in either the Grant Management System (GMS) or the Justice Grants System (JustGrants) after a grant agreement has been executed. The legal entity or organization name changes contemplated in this policy are not a mechanism by which the scope of a project may be changed.
Failure to Notify:
In the event that the grantee or vendor/contractor does not notify ICJI and/or any other interested parties or resolve all outstanding issues surrounding any name/EIN/organizational changes, ICJI may, in its discretion, withdraw any grant award or contract and terminate funding for same. ICJI will provide written notice of the withdrawal of an award or termination of a contract via U.S. mail.
A subgrantee who has their grant withdrawn as a result of noncompliance with this policy may appeal ICJI’s decision to withdraw the grant to the ICJI Executive Director. The written request for appeal must address the reasons for noncompliance, including any extenuating circumstances. The written request must also include a corrective action plan detailing steps that will be taken to ensure that future noncompliance does not occur, which is essential for organizations that receive multiple grants and funding streams from ICJI.
All requests for appeal must be submitted in writing to ICJI within 10 days of the written notification from ICJI withdrawing the award.
- Reimbursement of Benefits for Self-insured Subgrantees
ICJI Staff and Subgrantees
Effective date: January 27, 2020 Issue:
Many of the Indiana Criminal Justice Institute’s (“ICJI”) subgrantees receive grant funds that reimburse the costs of health insurance and other similar benefits. While the type of health care benefits provided by a subgrantee to their employees may vary from entity to entity, many entities have moved to a self-insurance benefits package in an attempt to reduce costs. When entities are “self-insured”, there is typically a monthly or quarterly premium paid toward a cost pool. Health related expenses for employees enrolled in the plan are then paid for with dollars from the pool. This has prompted two questions:
- Can grant funds be used within the cost pool for grant funded employees; and
- Do funds placed into the pool, but not paid out to a grant funded employee as reimbursement for health-related expenses, need to be returned to the ICJI after the grant period of performance has ended?
Updated and recent guidance from the federal government now allows grant funds to be utilized toward the pooled cost of a self-insured health care benefits package. The guidance also reflects that the dollars paid into the pool for grant funded employees do not need to be returned to ICJI if not used for the employee.
The ICJI may, in accordance with 2 C.F.R. 200.431(c) and .447(d), permit a subgrantee to utilize grant funds as part of a subgrantee’s regular benefits package. The costs must be charged in accordance with the subgrantee’s standardized accounting practices. All charges to the grant must be reasonable, updated at a minimum of biennially, proportionate, and not at the individual employee level. The costs to be reimbursed should be the costs to the reserve fund or pool, and not the payments from the reserve fund or pool.
If the reserve funds or pool at the end of the fiscal year are transferred to a general fund and not maintained in a defined health care benefit pool to support the employees’ medical expenses, those funds must be returned to ICJI at the end of the grant period of performance.
- Subgrantee Match Shortages (for DOJ and HHS grants)
ICJI Staff and Subgrantees/Vendors/Contractors
Effective date: February 1, 2021
Many of the grants awarded by the Indiana Criminal Justice Institute (“ICJI”) impose a cost-sharing or matching requirement on ICJI’s subgrantees. These matching requirements necessitate that a subgrantee contribute a specific portion or percentage of the project costs for an approved grant project. This policy is aimed at establishing a consistent set of guidelines for ICJI staff and subgrantees in addressing situations where a subgrantee fails to provide the required match for a grant award.
This policy is intended to cover all grants awarded by ICJI that impose a match requirement on subgrantees. This policy does not address any match-related issues outside of those where a subgrantee has failed to provide the required match.
Questions on required match percentages by grant type, match waivers, allowable match sources, and match documentation requirements are not covered by this policy and should be discussed with a subgrantee’s Grant Manager. In addition, if a subgrantee has concerns over whether they will be able to meet their required match at any point during the grant period of performance, they should immediately notify their Grant Manager.
This policy applies to all DOJ and HHS grants awarded by ICJI that impose a match requirement, regardless of funding stream.
Match Shortage – Open Grant
If a subgrantee becomes aware that they are not going to be able to meet their match requirement, they must immediately contact their Grant Manager to determine what options are available prior to the end of the grant period of performance.
A. Issues That Can be Corrected Prior to Grant Closure
In the event that a subgrantee has not drawn down the full award amount and it is determined that a match shortage will likely occur, ICJI will work with the subgrantee to determine what proportionate share of their grant award may be drawn down based on amount of match provided. If the subgrantee can rectify the match shortage by drawing down less than the full award amount, ICJI will permit them to do so, and no repayment of funds will be required.
In the event that a subgrantee has drawn down more funds than their total provided match can support, ICJI will work with the subgrantee to determine if there is any budgeted, unclaimed match that the subgrantee would be eligible to utilize to meet the match requirement. This match can only be from sources that were listed in the approved grant budget. If the subgrantee can rectify the match shortage by providing proof of additional qualifying, budgeted match, ICJI will permit the subgrantee to do so and no repayment of funds will be required.
B. Issues That Cannot be Corrected Prior to Grant Closure
Regardless of whether the subgrantee drew down the full award amount or only a portion of the award amount, if the subgrantee has claimed all eligible match and is still unable to support the amount of grant funds that have been drawn down on a grant, the subgrantee will be required to repay the portion of the required match that they were not able to provide. ICJI will calculate the required repayment amount and communicate the details of the repayment to the subgrantee in writing via an official letter from ICJI.
C. Match Shortage Calculation
In the event that a subgrantee must repay a match shortage, ICJI will determine the total required repayment amount by determining the total project cost, total grant funds awarded, total grant funds drawn down, total adjusted project cost (if applicable), total required match (adjusted if the full award amount is not drawn down), and total match provided. Once ICJI determines each of these figures, the below calculation will be utilized to determine the amount of repayment:
Total Required Match - Total Match Provided = Total Repayment Required from Resulting Match Shortage
Below are examples of the required repayment where the full award has been drawn down and where less than the full award amount has been drawn down:
Example #1 – Full Award Amount Drawn Down
Total Project Cost: $100,000
Total Grant Funds Awarded: $80,000
Total Grant Funds Drawn Down: $80,000
Total Required Match at 20%: $20,000
Total Provided Match: $16,000
Total Repayment Required
$20,000 (Total Required Match) - $16,000 (Total Match Provided) = $4,000 (Total Repayment Required from Resulting Match Shortage)
Example #2 – Less Than Full Award Amount Drawn Down
Total Project Cost: $100,000
Total Grant Funds Awarded: $80,000
Total Grant Funds Drawn Down: $70,000
Total Adjusted Project Cost: $87,500
Total Adjusted Required Match at 20%: $17,500
Total Provided Match: $15,000
Total Repayment Required
$17,500 (Total Required Match) - $15,000 (Total Match Provided) = $2,500 (Total Repayment Required from Resulting Match Shortage)
Match Shortage – Closed Grant
If a grant has closed and it is determined by ICJI staff that the required match was not met by the subgrantee, either through an inability to provide the full required amount of match or through providing ineligible match, ICJI will calculate the required repayment and communicate the details of the repayment to the subgrantee in writing via an official letter from ICJI.
A. Match Shortage Calculation
The calculations referenced above in Section IV will be utilized in determining the required repayment for a match shortage on a closed grant.
Repayment of Funds and Noncompliance
Upon ICJI providing written notice of a required match shortage repayment, a subgrantee will have 30 days to return the funds to ICJI. ICJI will provide each subgrantee with the necessary information for return of funds when the written notification of the match shortage is sent.
If the subgrantee has not repaid the required funds within 30 days from the date ICJI provided written notice, the subgrantee will be placed on high-risk and any additional funds will be withheld on all ICJI grants until the funds are repaid.
- VOCA Match Waiver Policy
ICJI Staff and Subgrantees
Effective date: October 18, 2021
The Indiana Criminal Justice Institute ("ICJI") issues this revised VOCA Match Waiver Policy due to the passage of the VOCA Fix to Sustain the Crime Victims Fund Act of 2021 (VOCA Fix) (Public Law No: 117-27), which amended the Victims of Crime Act (VOCA) of 1984 (codified at 34 U.S.C. § 20101 et seq.). Section 3 of the VOCA Fix, codified at 34 U.S.C. § 20103(a)(7) and (8), allows state administering agencies (SAAs) to waive the VOCA Victim Assistance Program matching requirement, which for the VOCA Victim Assistance Program, is currently set out at 28 C.F.R. § 94.118. In summary, the VOCA Fix requires ICJI to establish and make public match waiver policies that describe how to request a waiver, the eligibility criteria for waiver, and the decision/notification process. It also requires that ICJI issue waivers for subrecipients during a pandemic national emergency, and for one year after it ends, including the national pandemic period beginning on March 1, 2020, related to the novel coronavirus (COVID-19).
The VOCA Fix went into effect on July 22, 2021. This updated VOCA Match Waiver Policy is effective immediately and supersedes prior match waiver process guidance. This updated process applies to all match for active VOCA Victim Assistance Formula awards, beginning with Federal Fiscal Year (FFY) 2018 formula awards, that remains unmet at the time of the waiver. "Unmet match" means matching contributions where the contribution or activity to be accounted for as match has not already been accounted for and reported as match. SAAs are not required to waive match for subawards that are closed, or for the portion of a match requirement that has been met (i.e., accounted for and reported as match).
This Applicability section applies to both the normal match waiver under the VOCA Fix (addressed in Section III), and the National Emergency Waiver (addressed in National Emergency Pandemic Mandatory Match Waiver Section).
Implementation of the VOCA Match Waiver Process:
28 C.F.R. § 94.118 requires Victims of Crime Act (VOCA) Grant Program subrecipients to "contribute (i.e., match) not less than 20 percent (cash or in-kind) of the total cost of each project." Match requirements are automatically waived for subrecipients that are federally recognized American Indian or Alaska Native tribes (including projects that operate on tribal lands), as well as subrecipients that are territories or possessions of the United States (including projects that operate therein), except Puerto Rico. VOCA regulations also allow for hardship match waiver requests to be submitted to and approved by ICJI as the state administering agency of VOCA funds in the State of Indiana. ICJI reviews these requests and makes final determinations regarding approval of full or partial hardship waiver requests.
According to the VOCA Fix, the ICJI must establish a match waiver policy that is consistent with 34 U.S.C. § 20103(a)(7)(B) (Section 3 of the VOCA Fix), which requires that the policy be made public and include:
- The manner in which a subgrantee can request a match waiver;
- The criteria used to determine a subgrantee's eligibility of the match waiver; and
- The process for deciding and notifying subgrantees of the decision regarding the match waiver.
A. Requesting a Match Waiver
Subgrantees are responsible for submitting in writing to their VOCA grant manager a letter to request a full or partial waiver of the 20% VOCA match requirement. The letter must be on agency letterhead and signed by the budget representative for the agency. The letter must address the reason(s) why the match requirement cannot be met and the justification(s) for the match waiver request. Subgrantees are also responsible for submitting a completed copy of the VOCA Match Waiver Request Form.
When requesting a match waiver (in full or in part), the following information must be provided to ICJI:
- Brief description of the project/services provided by the entity.
- If the entity current receives VOCA grant, how is the match currently being met?
- What justifications exist that impede the entity's ability to fully or partially provide matching funds for the VOCA grant?
- What sources of match and methods has the entity considered in meeting the match requirement?
- What steps does the entity plan to take in order to meet the match requirement in the future?
- If the match waiver is approved, does the organization anticipate this will be a one-time request or are there continued extenuating circumstances that will require a waiver request in the next application?
- How would a denial of the match waiver request impact the VOCA project?
- Would the program have to decline all or part of the award if a match waiver is not approved?
B. Criteria for Match Waiver
In determining whether to approve a match waiver request, ICJI will consider the following factors:
- Practical and/or logistical obstacles to providing match (e.g., public agencies that do not engage in private fundraising and may have limitations on soliciting contributing funds);
- Local resource constraints (e.g., rural community with limited local funding availability or volunteer capacity);
- Increases to VOCA funding where local funding availability has not increased to the same degree; and
- Past ability to provide match - subrecipients should be expected to justify a decrease in the dollar amount of match from the prior year (e.g., by describing a change in circumstances).
C. Match Waiver Determinations
Once all supporting documentation has been submitted to ICJI for a match waiver request, a written match waiver determination will be sent to the applicant. A copy of the match waiver determination must also be uploaded to IntelliGrants, and a copy must be placed in the appropriate subrecipient project file. Determinations should include, at a minimum, the following information:
- Match determination;
- Justification; and
- Amounts waived for each federal award for which match is waived.
D. Waivers for a Class of Subrecipients
According to guidance provided by the Office for Victims of Crime (OVC), ICJI may issue waivers that apply to more than one award provided that there is reasonable and adequate justification pursuant to ICJI policies. ICJI may allow subrecipients to decline match waivers, if desired.
ICJI shall monitor each subrecipient's compliance with match appropriately throughout the life of the grant awards for which a match waiver is granted.
National Emergency Pandemic Mandatory Match Waiver
A. Mandatory Match Waiver
The VOCA Fix, section 3(6), provides the following: "Beginning on the date a national emergency is declared under the National Emergencies Act (50 U.S.C. § 1601 et seq.) with respect to a pandemic and ending on the date that is one year after the date of the end of such national emergency, SAAs shall issue waivers for any matching requirement, in its entirety, for all eligible crime victim assistance programs contracted to provide services at that time." 34 U.S.C.20103(a)(8). As such, ICJI must issue match waivers for VOCA grants during this time.
B. Implementation of Mandatory Match Waiver
When implementing mandatory match waivers pursuant to the national emergency pandemic waiver requirement, ICJI will issue blanket match waivers on behalf of all VOCA subrecipients. Subrecipients will not be required to submit a request as outlined in Section A. ICJI will implement the national emergency pandemic waiver requirement pursuant to reasonable processes (e.g., requiring subrecipients to submit project modification requests) as needed for appropriate management of VOCA Victim Assistance awards. As such, ICJI has updated its current processes to address both normal VOCA waivers (Implementation of the VOCA Match Waiver Process Section) and pandemic emergency mandatory waivers (National Emergency Pandemic Mandatory Match Waiver Section).
C. Expiration of the National Emergency Pandemic Period
At the conclusion of a national emergency pandemic period, ICJI will honor all match waivers granted during that period until they expire at the end of the applicable VOCA award for which match was waived. New VOCA awards or discrete renewals or continuations made after the end of that period will no longer qualify for mandatory match waiver. Any match waiver requests for those awards will be considered by ICJI under the ordinary match waiver process as outlined in the Implementation of the VOCA Match Waiver Process Section of this policy.
Civil Rights Training for DOJ Grants
The U.S. Department of Justice requires all recipients and subrecipients of federal funds to comply with a variety of federal civil rights laws. On an annual basis, all DOJ subgrantees must:
- Complete the Civil Rights training and download the certificate of completion.
- Fill out the Civil Rights Checklist.
- Email the certificate of completion and the completed Civil Rights Checklist to firstname.lastname@example.org.
- List of DOJ grants
The following is a list of DOJ grants:
- Sexual Assault Services Formula Grant (SASP)
- Services * Training * Officers * Prosecutors Violence Against Women Formula Grant (STOP)
- Victims of Crime Act Grant (VOCA) – This includes all VOCA grants – transitional housing, COVID, underserved, etc.
- Title II Grant (Title II)
- Title II Prison Rape Elimination Act Grant (Title II PREA)
- Paul Coverdell Forensic Science Improvement Grant (Coverdell)
- Edward Byrne Memorial Justice Assistance Grant (JAG)
- NICS Act Record Improvement Program Grant (NARIP)
- National Criminal History Improvement Program Grant (NCHIP)
- Prison Rape Elimination Act Grant (PREA)
- Project Safe Neighborhoods Grant (PSN)
- Residential Substance Abuse Treatment Grant (RSAT)
- Sex Offender Registration and Notification Act Grant (SORNA)
- Patrick Leahy Bulletproof Vest Partnership Grant (BVP)
To file a civil rights complaint against an entity that receives funding from CJI, please use the Civil Rights Complaint Form.