APPLICATION PROCESS

1. The official name to be used on all grant applications for the County as the applicant is County Commissioners of Charles County, Maryland.

2. Departments must notify the Budget Analyst for Program Grants and/or the Budget Analyst for Capital Grants of any planned projects that may result in a grant application. Notification must be made by completing the Grant Intent Notification Form as early as possible during the planning phase of the project.  Submission via email is acceptable, as long as the email contains all information required by the Grant Intent Notification Form.

3. Schedule planning meeting(s), as appropriate, with the Budget Analyst to review draft versions of the grant application and proposed budget.

4. All budget requests for technology must be coordinated with the Information Technology (IT) Department to ensure compliance with configuration requirements.
   An exception applies to the Sheriff’s Office, whose technology budget requests are managed through their Management Information Systems (MIS) Section.
5. For all grants that allow indirect costs, budgets must reflect a rate consistent with the most current approved Cost Allocation Plan.
   To obtain the applicable rate for a specific division, contact the Budget Analyst at 240-776-6673 or Ext. 2273.
6. If the grant application requires a letter from the Commissioners’ Office, an authorized individual from your department must prepare the letter using the official letterhead and ensure it is in electronic format.
   This will allow the document to accompany the grant application through the appropriate signature and approval process.

Grant Application Submission Procedure:

1. Please complete the Grant Application / Proposal Processing Form and obtain approval from the Department Head and Partner Agency, if applicable. Submit the completed form along with the full grant application electronically to the Budget Analyst, with a cc: to the Fiscal and Administration Coordinator, at a minimum of 14 days prior to the grant submission deadline.

   ⚠️ This procedure applies to all grant applications, including online submissions.

   Signature Requirements:

   • Grants over $5,000 or grants requiring a county cash match must be processed for President approval/signature or, in the President’s absence, the Vice President of the County Commissioners.

   • Grants of $5,000 or less that do not require a county cash match do not require the President’s signature. However, the grant application must still be submitted as outlined above for processing through the Acting Director of Fiscal and Administrative Services.

   Ensure all documentation is complete and submitted in electronic format. The Grant Application / Proposal Processing Form must be included.

   *Application resources - The County maintains a Grants Resources page that provides useful information for preparing grant applications. Resources available include:

   • Demographic data

   • Per diem rates

   • Value of volunteer time

   • Catalog of Federal Domestic Assistance (CFDA) information

   • Other relevant application guidance

   For demographic information, please contact Amy Blessinger via email.

Award Process

1. Upon receiving a grant award, a copy of the award letter, acceptance requirements, and any other relevant notifications should be sent to the Budget Analyst along with a completed Grant Award Processing Form, in electronic format, with a cc: to the Fiscal and Administration Coordinator.  All applicable paperwork must be received by the Budget Analyst at least 14 days prior to the submission deadline. The Budget Analyst will then process the documents for approval and return the completed package to the appropriate County department once processing is complete.
2. Include a copy of any special conditions, regulations, contracts, report forms, revised budgets or other requirements of the funding agency to the Budget Division.
3. The Budget Analyst is responsible for assigning and setting up an account number/project string for each grant award received. No expenses may be incurred until the account has been established. The process for setting up the account may vary depending on the source of the grant funds and the department responsible for monitoring the program.
4. Once accounts are established, the department responsible for implementing the grant should verify that the budget aligns with the respective accounts. If no budget has been established, a budget amendment increase should be prepared in the County's financial system. If a budget has already been adopted or previously entered, it should be aligned with the grant award through a budget amendment in the County's financial system. When submitting a budget amendment request, attach a copy of the grant award—at a minimum, the budget page and signature page—along with a copy of a budget performance report as of the current date and fiscal year as supporting documentation.

Grant Implementation

This policy is specifically outlining fiscal-related procedures for managing and tracking grants within the organization. These procedures are designed to ensure that grant funds are managed properly, in accordance with county rules and regulations, and subject to audits and reviews to ensure accountability. If you need help with implementing or reviewing specific aspects of this policy, feel free to ask!Here’s a breakdown of each point:

 Fiscal Records Maintenance

• Responsibility: The program department and the Department of Fiscal and Administrative Services are responsible for maintaining fiscal records related to grants.
• Purpose:  Ensures that all fiscal transactions are documented and readily accessible for accountability and review.

Processing Encumbrances, Purchases, and Payments

• Compliance: All financial activities related to grants (encumbrances, purchases, payments) must adhere to the fiscal procedures established by the County.

Year-End Reconciliation

• Responsibility: The Senior Budget Analyst will reconcile program grants, while the Budget Analyst I will handle capital grants.
• Revenue Management: After reconciliation, grant revenue will either be deferred or returned to the funding agency if necessary.
• Purpose: This process ensures that all grant revenues are correctly accounted for, and any overpayments or discrepancies are addressed by the end of the fiscal year.

Audits

• Audit Process: Grants are subject to internal audits by the County’s Internal Audit staff, and any audits required by the funding agency.
• Purpose: Auditing ensures compliance with both internal and external financial standards and verifies the accuracy and integrity of grant expenditures.

Revenue Collection

• Revenue Processing: Any revenue received in conjunction with a grant must be processed through the Department of Fiscal and Administrative Services and paid directly to the Charles County Government.
• Payment Instructions: Grant reimbursements must be made payable to the Charles County Government/Accounting, with a specific address provided.
• Purpose: This ensures that any incoming funds related to grants are properly processed and deposited into the correct accounts for transparency and proper financial handling.

 Carryover Budgets

•  Once the fiscal year is complete and all expenses have hit the grant accounts and all grant draws have been processed through account receivable via a billing request, the County Department responsible for oversight of the grant should prepare budget amendments for all grants eligible   for carryover. This would apply to multi-year awards as well as grants awarded on a Federal Fiscal Year basis.
• The budget amendment should be entered into the County's financial program. Reason budget amendment is requested should state the following: Align budget to include carryover funds from grant award #____________________. Reason for availability of budget funds should state the following:
  • Grant award is for the period of XX/XX/XX to XX/XX/XX and a balance of $XXXX.XX is remaining as unspent funds.
  • Be sure to attach a copy of the grant award (at a minimum the budget page and signature page) along with a copy of a budget performance report as of the last day of the fiscal year, 06/30/XX for backup of proof of funds.

Personnel Related

•  Positions for any personnel to be hired with grant funds must be posted and filled according to County Personnel Policies and Procedures with the exception of the Sheriff’s Office. Sheriff Office positions hired with grant funds are done in conjunction with the Sheriff’s Office Personnel Policies and Procedures.
• Employee(s) must be advised that grant-funded positions are only funded for the duration of the grant funding.
• Grant-funded positions must be rated and ranked through the county's classification process with the exception of the Sheriff’s Office. Grant funded positions assigned to the Sheriff’s Office are rated and ranked through the Sheriff’s Office classification system.
• Contractor or Employee: Employment status: Determine whether someone is an independent contractor or employee - refer to HR on all hiring issues. IRS Guidance

 Computer/Technology Related:

•  All computer related equipment and software purchases must be approved by the IT Department with the exception of the Sheriff’s Office. All Sheriff’s office computer related equipment and software purchases must be approved by the Sheriff’s office MIS section.
• Equipment will be ordered by the IT Department or Sheriff’s Office MIS section under the grant account allowing sufficient time for delivery and arrangements made for installation.

Relative to procurement of goods or services and subrecipients

• Procurement of goods or services must be made in accordance with purchasing and procurement policies set forth in Chapter 203 of the Charles County Code as well as any conditions outlined in the grant agreement / guidelines. County Code on Procurement
  •  $25,000 and over aggregate value requires competitive bidding. Small Local Business Enterprise (SLBE) firms receive a preference when bidding on formal solicitations up to $500,000.
  • For Blanket PO - whatever the Blanket PO Amount has been established at is the limit of purchase.
  • Over $5,000 to $24,999 need to acquire 3 competitive pricing quotes. All procurements less than $25K are reserved for qualifying SLBE firms subject to the following limitations:
    • There must be at least three (3) registered SLBE firms qualified to submit bids or proposals.
    • If the lowest SLBE quote received is deemed to be 10% or more above the lowest non-SLBE's quote, then the commodity/service may be procured from a non-SLBE Firm.
    • $5,000 or less - requires only one quote or price. Departments are strongly encouraged to utilize Minority Business Enterprise (MBE) registered firms and SLBE firms for one quote purchases. Directories of SLBE and MBE registered firms are available on the County's Purchasing Division website as well as further information on the procurement process. Procurement
•  Federally funded grant procurement of goods or services must also comply with conditions outlined under Procurement Standards within 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. 2 CFR 200. The managing department should also refer to all grant award conditions. Subrecipient and contractor determinations can be found within 2 CFR 200.331 Link: Subrecipient and vendor determination.

Link to Determination Checklist:  CCG Subrecipient-and-Vendor-Determination-Checklist

• Subrecipient agreements: If Charles County Government is a Prime Grant Recipient and is awarded a new Federal grant greater than or equal to $30,000 as of October 1, 2010, the County is subject to the Federal Funding Accountability and Transparency Act (FFATA) sub-award reporting requirements as outlined in the Office of Management and Budgets guidance issued August 27, 2010. The County is required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000.
• If your department enters into an agreement with a sub-recipient for greater than or equal to $30,000 and the original grant award was a direct award from a federal granting agency, please have the sub-recipient agency complete the FFATA form and return to the Senior Budget Analyst within 15 days of subaward to ensure timely reporting. The form is due to the Senior Budget Analyst within 15 days so that the County can meet the FFATA reporting deadline. Based on FFATA guidance, the prime awardee (in this case the County), must report information related to a subaward by the end of the month following the month the subaward or obligation was made. For example:

Example 1:
The County awards subaward on October 1, 2013
The County must report subaward information by November 30, 2013

Example 2:
The County awards subaward on October 31, 2013
The County must report subaward information by November 30, 2013
For further information go to https://www.fsrs.gov/#a-faqs.

• If a subaward is initially funded at less than $30,000, the County does not have to report the subaward to the Federal Funding Accountability and Transparency Subaward Reporting System (FSRS). However, if the County subsequently provides additional funding to increase the subaward amount to $30,000 or more, the subaward must be reported in the FSRS.
• Verification of Suspension or Debarment - For any contract/subrecipient agreement supported with federal funds, a verification of suspension or debarment should be completed prior to award of the contract or subrecipient agreement. To check the subrecipient organization or vendor against the Excluded Parties List (EPLS), you will need the organization/vendor's name, DUNS, and/or CAGE Code. Verification is intended to prevent waste, fraud and abuse in Federal procurement and non-procurement actions. E-mail a request to the Senior Budget Analyst with the following information:  name of subrecipient organization, DUNS, and CAGE Code if available. The Senior Budget Analyst will search for confirmation that the subrecipient is registered with SAM.gov and if any exclusions are listed. The Senior Budget Analyst will print the results of the search and forward to initiating department contact to be included with any subrecipient agreement.

Utilize this information to determine if the organization/vendor should not be considered for award. If no suspension or debarment is in effect, the result will be: Has Active Exclusion? No 

• A Risk Assessment of a subrecipient organization should be completed by the pending subrecipient organization and review by the County Department overseeing a grant prior to entering into a subrecipient relationship. Have the pending subrecipient organization complete the Risk Assessment Form. A risk assessment form completed by the subrecipient ensures the County can assess the risk of the County prior to approval for subrecipient status.
•  Once approved for subrecipient status and upon award of a grant, a subrecipient agreement should be process for signatures utilizing the Subrecipient Agreement Processing Form.
•  Any grant related contracts should be processed with a Contract Processing Form. Contract Processing Form

To maintain proper accounting controls over capital assets, all capital assets purchased with grant funding should be made in accordance with the County’s Capital Asset Accounting and Control (CAAC) Procedures. Please refer to the following SOPs found on the County's intranet site for guidance.

Relative to Reporting:

•  Programmatic and fiscal reporting are the responsibility of the grantee department and must be filed in accordance with the funding agency’s format, content requirements and deadlines. Requests for grant funds or reimbursements must be processed through the Budget Analyst for Capital Grants to ensure accurate financial reporting and accounting in within the County's financial system. Reporting should be processed utilizing the Grant Reporting Processing Form. All reporting should be forwarded via email in electronic format.
• Time and effort for Part Time personnel and Full Time Personnel, up to a grade 117 and up to a grade E15, spent on the grant project should be based on signed time sheets. Time sheets must be signed by the employee and their respective supervisor and be retained for auditing purposes. For any employee grade 118 and above as well as 16E and above who are not required to complete a time sheet, any worked to be tracked for a grant must be done through a time and effort log and certified to be eligible for reporting on a grant. For additional information on distribution of time and effort for federal awards, please refer to 2 CFR 200.430, Compensation - personal services.
•  Copies of all reports, budget revisions and evaluations must be sent to the Budget Analyst when submitted to the funding agency.