Current through Register Vol. 49, No. 9, September, 2024
I.
Policy
A. A sub-grant is an award of resource
assistance to promote a program or goal of public benefit, as authorized by the
applicable funding legislation. The nature of the sub-grant, the eligible
recipients, the method of award, and the terms and conditions depend on the
specifics of the statute that created the grant program (if publicly funded)
and the implementing regulations.
B. In choosing whether to award funds by
contract or sub-grant, states generally follow the selection logic established
in the federal Grant and Cooperative Agreement Act of 1977, as amended, which
indicates:
1. Use of a legal instrument of
acquisition (contract)
is appropriate
when the principal purpose is to acquire property, products, or specific
services for the direct use of the government in carrying out its primary
functions;
2. Use of a legal
instrument of assistance
(sub-grant)
is
appropriate when the principal purpose is more generalized public support,
stimulation or capacity-building functions.
If there is a question as to the most appropriate
agreement format, the division should consult with Contract Support Section
(CSS).
C. In accordance with Arkansas statutory
requirement (Act 1032 of 1999 and A.C.A. §
19-4-2201 and §
19-4-2202), sub-grants are
subject to review by the legislature prior to implementation.
Legislators would like to provide meaningful oversight of the
expenditure of public resources and they are interested in learning about
service programs that might benefit their constituents. During the legislative
committee sessions, representatives from the program divisions should be ready
to answer all the logical questions that legislators might have about the
specific sub-grants on that day's agenda, as well as more general questions
concerning the entire program. Typical questions include:
a. How and why were the sub-grant recipients
selected?
b. If there were a
competitive selection process,
(1.) How many
responses were received?
(2.) How
did the other proposals or applications stack up?
(3.) Who was involved with the selection
process?
c. How much
program discretion is left to the state and how many of the program parameters
are dictated by the federal funding agency (in the case of federally funded
programs)?
d. How does the program
division monitor performance?
e.
What are the results of previous programmatic monitoring for this sub-grantee
and this program?
f. Are there any
special or extraordinary federal reporting requirements?
g. What is the geographic distribution of
sub-grantees in this program throughout the state?
h. What is the current funding level, and
what are the future plans for this program?
1.
Non-discretionary sub-grants are exempted from prior legislative review.
Note: Non-discretionary sub-grants are defined as those
for which the enabling legislation identifies the specific sub-grantee(s) or
group(s) of sub-grantee(s) and Department of Health & Human Services (DHHS)
has no discretion concerning selection of sub-grantee(s). Sub-grants are NOT
considered non-discretionary just because the funding entity (typically the
federal government) agreed to a selection made by DHHS.
2. Certain discretionary sub-grants are
exempted from prior legislative review. Exempted discretionary sub-grants
include:
a. Sub-grants for $10,000.00 or
less;
b. Sub-grants to governmental
entities;
c. Sub-grants for
disaster relief;
d. Sub-grants for
scholarships to post-secondary students;
e. Sub-grants containing confidential
information, the disclosure of which is determined by the agency to constitute
a violation of other provisions of law regarding disclosure.
NOTE: Discretionary sub-grants are defined as those for
which DHHS has discretion in the selection of grantee(s).
SPECIAL NOTE APPLIABLE TO SUB-GRANTS:
* Specific selection procedures for sub-grants should
conform to the parameters specified in the originating legislation and
implementing program directives.
* If any discretionary selection authority is left to the
DHHS granting division/office, the selection methodology should be open and
competitive to the greatest extent practicable.
* In selection activities and documentation, the program
division/office has an obligation to uphold public trust for
managing
public resources fairly and
effectively.
II.
Sub-grant Requirements
A. Much of the administrative guidance that
applies to Professional Consultant Service (PCS) contracts also applies to
sub-grants. Examples include:
1. Office of
Chief Counsel (OCC) Audit Section must provide clearance concerning current
audit status of proposed sub-grantees.
2. Sub-grantees should be corporate or
governmental entities and not individuals or sole proprietors. Any exceptions
must be approved in writing by OCC.
3. Prior to award, DHHS should insure that
the intended sub-grantee is not debarred or excluded from participation in
government programs.
4. Any
sub-grant with a Constitutional Officer or his/her spouse requires the
sub-grantee to disclose, in accordance with Executive Order 98-04, and Act 34
of 1999. Prior approval of the Joint Budget Committee during legislative
sessions or the Legislative Council between sessions AND the Governor is
required.
5. Certification
regarding lobbying is required for those sub-grantees receiving over
$100,000.00 in federal funds. State and/or other funding (Master Tobacco
Settlement) do not require certification regarding lobbying.
6. ALL completed sub-grants and all
supporting documentation of selection, award, and monitoring activities should
be retained on file for a minimum of five years from the expiration date of the
sub-grant (six years if Health Insurance Portability and Accountability Act
(HIPPA) -related).
7. Sub-grantees
shall insure non-discrimination and equal opportunity by sub-grantees in
compliance with all applicable federal laws, regulations, executive orders and
civil rights rules and regulations.
8. To be considered valid and binding, a
stamped or automated signature by the parties agreeing to the sub-grant must
be:
a. Unique
b. Capable of being verified, and
c. Under the sole control of the
signatory
B.
It is the responsibility of the applicable program division to comply with Act
1032 of 1999 by categorizing each sub-grant as:
1. Discretionary, and subject to legislative
review,
2. Discretionary, and
exempt from legislative review, or
3. Non-discretionary (and, therefore, not
subject to legislative review).
C.
Discretionary
sub-grants subject to legislative review are due to CSS in final form two weeks
prior to the meeting of the Review Committee
for the
desired cycle of review, depending upon intended implementation date. The
Review Committee normally meets the first Wednesday of each month.
D. Sub-grants are normally limited to the
biennium for which the appropriation is designated. If a sub-grant is to exceed
the biennium, it must contain language concerning the appropriation.
E.
Reimbursement Guidelines
The sub-grantee and division should agree upon the method of
reimbursement before a sub-grant is developed. In no case shall payments exceed
the maximum liability of the sub-grant. The following methods are acceptable
for public or private sub-grantors.
1.
Actual Cost Reimbursement
Actual cost reimbursement is based on a complete budget/cost
allocation and a line-item justification.
2.
Scheduled Reimbursement
Scheduled reimbursement is based on a schedule of costs or
line-item budget that is on file with the division. The cost schedule is
derived from recurrent preset expenses. Through the cost schedule, the
sub-grantee assures that certain expenses will be incurred during specific
periods of time. Reimbursement is based on the cost schedule or budget and
payment corresponds to the actual incurred expenses for each specified
period.
F.
Sub-grant Format
1. A certain
degree of latitude and discretion is involved in selecting the appropriate
format for a sub-grant. Since each sub-grant program must conform to the
parameters, constraints, and conditions of the founding legislation and
implementing directives that created it, there is no single standardized form
designated for use by state agencies. For all sub-grants that exceed one
thousand dollars ($1,000), there must be a notice of sub-grant award (NGA) to
serve as a definitive source document to provide clear communication of
sub-grant terms to the sub-grantee and to provide audit reference. In some
cases, highly specialized sub-grant formats and related NGA's have been
developed to carry out the sub-grant program and corresponding state plan for
implementation. Examples include sub-grant programs in fulfillment of the
Community Services Block Grant, welfare reform, childcare legislation, and
benefit programs for the elderly.
2. In the absence of an existing sub-grant
format tailored to the specific program requirements, the program division
should use the form
DHHS-9600 (Sub-grant Agreement) as a
standardized agreement format. Creation and utilization of a new tailored
sub-grant format (to be used in place of the
DHHS-9600) should be
approved by OCC. The
DHHS-9600 suffices as an NGA.
NOTE: If a specialized format is used, it is the
responsibility of the program division/office Director to insure that all
required elements are covered. These include, at a minimum, assurances
regarding
* Compliance with federal non-discrimination
legislation
* Administrative assurances and monitoring
* Programmatic assurances and monitoring
* Financial terms and conditions
G. For sub-grants that total one
thousand dollars ($1,000) or less, the creation of an NGA is optional at the
discretion of the program manager. A "stand alone" standard purchase order can
be created, with notation of the purpose of the sub-grant award entered in the
narrative text.
H. All sub-grants
with associated NGA's shall be entered into AASIS as outline agreements,
against which corresponding purchase orders are to be created. This provides a
mechanism for tying together all purchase orders for a specific sub-grant and
providing an over-arching audit portal. The outline agreement number shall be
used as the sub-grant number.
III.
Development of Sub-grants
Since all sub-grants must conform to the unique parameters of
their respective funding legislation and associated regulatory guidance,
development of the sub-grant agreement is normally accomplished by assigned
program staff. In special circumstances, CSS may develop sub-grants upon
receipt of specific documented authorization to do so from the DHHS program
divisions requesting this technical assistance. Requests will be handled on a
case-by-case basis.
A.
The
following procedures apply to development actions executed by CSS (for
development actions executed by the division, proceed to B. below):
Contracting Automation Platform
(CAP)
is the electronic system through which sub-grants are
authorized, developed, reviewed, approved, and signed.
1. Division shall submit authorizations to
CSS in electronic format.
2.
Required elements for the authorization from the program division include:
a. Completed Input/Authorization Form
(DHHS-9190) (except for those sub-grants paid through the voucher
system)
b.Any legal
attachments
c. Any other information
necessary, including financial information
3. Upon receipt of the authorization,
assigned CSS individual(s) shall review the authorization, consult with the
sub-grantee, develop the sub-grant proposal, and review the completed proposal
electronically for technical compliance and completeness. Division Director or
designee shall review sub-grants and indicate approval of such electronically.
The Administrative Compliance Officer (ACO) shall print the sub-grants for
manual signature by the sub-grantees following electronic review and approval
by division Director or designee.
B.
Required elements/actions for the
complete Sub-grant proposal include:1.
Sub-grant Agreement Form (DHHS-9600) or alternate NGA (If
alternate NGA is used), and the DHHS-9602 (Sub-grant Transmittal Sheet
for Nonstandard Sub-grants) will need to be included in the sub-grant
packet.
2.
Attachments
a. All attachments should be numbered in
sequential and consistent form.
b.
Each page of each attachment should be labeled at the top of the page with the
following information:
(1.) Attachment number
(in numerical, consistent, and sequential format)
(2.) Page number (starting with page #1 for
each attachment)
(3.) Sub-grant
number
(4.) Action (i.e., NEW for
initial Sub-grants)
3.
Budget Information
a. For sub-grants reimbursed on an
Actual Cost basis
(1.) An
itemized listing of allowable program expenses and justification are required
elements. The total itemized listing should equal the total DHHS funding in the
sub-grant.
(2.) The itemized
listing shall be made a legal attachment.
b. For sub-grants reimbursed on a
Scheduled Reimbursement basis
(1.) Scheduled reimbursement is based on a
schedule of costs or a line-item budget that is on file with the program
division.
(2.) The schedule should
clearly indicate that payments are based on actual expenditures incurred and no
advance payments are allowed.
(3.)
The schedule should include the amount and dates of payments to be made during
the sub-grant period. The first payment should not be earlier than three weeks
after the effective date of the sub-grant.
(4.) The schedule should address the
requirements for invoicing, expenditure reporting, and payment adjustments, if
applicable.
(5.) The reimbursement
schedule shall be made a legal attachment.
4.
Contract and Grant Disclosure and
Certification Form PCS-D, if applicable
a. Any sub-grant with a Constitutional
Officer or his/her spouse requires the sub-grantee to disclose, in accordance
with E.O. 98-04, and Act 34 of 1999. Prior approval of the Joint Budget
Committee during legislative sessions or the Legislative Council between
sessions AND the Governor is required.
b. Disclosures requiring prior approval
should be resolved prior to signature on the sub-grant.
c. The Contract and Grant Disclosure
Form shall not be made a legal attachment.
5.
Provider Audit Sign-Off Sheet
(PASOS)a. During development of every
sub-grant, developer shall determine that an OCC-approved PASOS is
on file.
b. This approval should
indicate the sub-grantee's audit status is "current".
6.
Data Input Form (DHHS-9191)
a. The DHHS-9191 is not required for those
sub-grants paid through the voucher system.
b. The DHHS-9191 shall not be made a legal
attachment.
C.
Other elements may be required to complete the sub-grant. These include, but
are not limited to:
1.
Certification
Regarding Lobbying
a. Certification is
required for all sub-grantees that receive in excess of $100,000.00 in federal
funds per Federal fund source per fiscal year. This pertains to
all federal funds received by the sub-grantee, not just the
federal funds in this sub-grant.
b.
Certification should be indicated on Form DHHS-9350, Certification
Regarding Lobbying unless provided elsewhere in the sub-grant.
c. Certification requires an original
signature and date by the sub-grantee.
d. Certification shall be made a legal
attachment to the sub-grant.
2. Matching Terms
a.
Specification of matching terms is required when funds included in
the sub-grant have a required match from state and/or local funds.
b. See Terms and Conditions in
the Appendix for sample format for specifying matching terms.
c. Matching terms shall be made a legal
attachment.
3.
HIPAA Business Associate Agreements (BAA's)
a. BAA's, when required, are to be signed by
the sub-grantee to demonstrate the sub-grantee's compliance with HIPAA and
included as legal attachments to the sub-grant.
b. Sub-grants for Division of Children and
Family Services (DCFS), Division of Developmental Disabilities (DDS), Division
of Behavioral Health (DBHS), Division of Youth Services (DYS), Division of
Health (DOH), Division of Medical Services (DMS), Office of Administrative
Services (OAS), Office of Chief Counsel (OCC) and Office of Systems and
Technology (OST) require BAA's IF the sub-grant deals with protected healthcare
information.
c. Sub-grants for
Division of Child Care and Early Childhood Education (DCCECE), Division of
Services for the Blind (DSB), Division of
V olunteerism (DOV), Division of
County Operations (DCO), and Division of Aging and Adult Services (DAAS) do NOT
require BAA's.
4.
Independent Contractor Checklista.
This form should be completed by program division/office if grantee is an
individual or sole proprietor.
b.
This form is used to assess the status of the individual or sole proprietor as
an independent grantee rather than a DHHS employee.
c. The DHHS-9356 shall not be made a legal
attachment.
5.
Certificate of Authority from the Secretary of State of Arkansas
a. The Certificate of Authority, or
documentation of its issuance, is required for grants with out-of-state
corporations transacting business in Arkansas.
b. If the out-of-state grantee does not
operate within Arkansas or is otherwise exempt, a Certificate of Authority is
not necessary.
c. The Certificate
of Authority or documentation shall not be made a legal attachment.
D.
Signing and Processing of Sub-grants
1.
For those sub-grants developed by CSS:
a. The
division shall secure electronic approval of the division Director or designee
on the sub-grant proposal.
b. CSS
ACO shall secure the signature of the sub-grantee on the sub-grant
proposal.
c. CSS shall route the
signed sub-grant to Records Management Unit (RMU) for processing.
2. For those sub-grants developed
by the division:
a. The division shall secure
the signature of the division Director or designee and the signature of the
sub-grantee on the sub-grant proposal before the effective date of the
agreement.
b. The division shall
route the signed sub-grant to RMU for processing.
E.
Legislative Review of
Sub-grants
1. For those discretionary
sub-grants developed by CSS, RMU shall hold for legislative review at the next
regularly scheduled Review subcommittee meeting.
a. Review Subcommittee usually meets the
first Wednesday of each month.
2. For those discretionary sub-grants
developed by the division, the division will be responsible for submitting for
legislative review by the 15th of the previous month
of when they are to be reviewed.
3.
It is very important for the division to have knowledgeable representatives in
attendance at the committee meeting to answer programmatic and budgetary
questions about the specific sub-grants on the agenda as well as general
questions concerning the entire program.
4. Upon completion of their review, the
Review Subcommittee will send recommendations to the Legislative Council for
consideration.
5. The Legislative
Council, which usually meets the third Friday of each month, reviews the
recommendations of the subcommittee and gives the final approval.
F.
Distribution of
Sub-grants
1. RMU shall distribute
non-discretionary and exempt discretionary sub-grants only for those sub-grants
that were developed on the DHHS-9600 form. For those sub-grants that were
developed on an alternative form, the division will be responsible for
distribution to the sub-grantee.
2.
Upon approval of the discretionary sub-grant by Legislative Council, RMU shall
post the sub-grant to the DHHS Contract Archival System (CAS).
3. RMU shall distribute a copy of the signed
sub-grant to the sub-grantee only for those discretionary sub-grants that were
developed on the DHHS-9600 form. For those discretionary sub-grants that were
developed on an alternative form, the division will be responsible for
distribution to the sub-grantee.
4.
RMU shall notify the division, the CSS Supervisor, and CMU that the sub-grant
is available on CAS.
5. RMU shall
maintain the original sub-grant on file in the Records Room. All requests for
sub-grant information from the RMU Records Room should reference the sub-grant
number.
G.
Entry
of Sub-grants into AASIS
In most cases, sub-grants must be reflected in AASIS by the
creation of corresponding standard purchase orders from the outline agreement.
Purchase order creation in AASIS can be accomplished by the division or by
Contract Management Unit (CMU), at the discretion of the division.
1. For those purchase orders created by CMU:
a. CMU creates the purchase order in AASIS
upon notification of sub-grant approval.
b. CMU sends the purchase order number to
division (with copy to CSS Program Coordinator responsible for tracking all
sub-grants) with request that the division approve the purchase order in
AASIS.
c. Division approves the
purchase order in AASIS and notifies CMU of such.
d. CMU sends a copy of the purchase order to
the sub-grantee.
2. For
those Purchase Order's created by the division, it is the responsibility of the
division to assure technical congruency between the sub-grant and the purchase
order and to send a copy of the purchase order to the sub-grantee.
IV.
Amendments to
Sub-grants
A.
Timeframes
Sub-grant amendments should adhere to the same timeframes
outlined for the development of new sub-grants.
B.
Amendment Requirements
1. Amendments to sub-grants are required when
any element on the DHHS-9600 (or approved alternative format) or any of the
legal attachments is revised to the extent that it materially affects the
sub-grantee or DHHS in any way. Amendments shall be mutually agreed upon by the
sub-grantee and DHHS.
2. Minor
revisions or administrative corrections that affect only the internal
administration of a sub-grant do not require an amendment; these may be
accomplished as "Change" actions. Refer to section V.
3. The effective date of an amendment to
extend an otherwise expiring sub-grant shall be no later
than
the expiration date of the expiring
sub-grant.
4. In the absence of an
existing sub-grant amendment format tailored to the specific program
requirements, the program division/office should use the DHHS-9601
(Sub-grant Amendment) as a standardized agreement format. Creation and
utilization of a new tailored sub-grant amendment format (to be used in lieu of
the DHHS-9601) should be approved by OCC.
C.
Development of Amendment
1. Program division/office should initiate
all sub-grant amendments, except for those necessitated for administrative
purposes only or those for the Together We Can program.
2. For every amendment, the program
division/office should submit an authorization to CSS to develop the amendment.
(In those instances where the program division/office developed their own
sub-grant, they shall also develop the amendments to that sub-grant. Proceed to
#5 below.)
3. The
authorization from that program division/office is required to include a.
Input/Authorization Form (DHHS-9190), if required for the original
sub-grant and if there are changes made to any of the following sub-grant
elements:
1) Effective dates
2) Coding
3) Funding
4) Rates
5) Services b. Revised or new attachments, if
any
4. Upon receipt of
the authorization, assigned CSS individual(s) shall review the authorization,
consult with the sub-grantee, develop the sub-grant amendment, and review the
completed amendment electronically for technical compliance and completeness.
Division Director or designee shall review the sub-grant amendment and indicate
approval of such electronically. The Administrative Compliance Officer (ACO)
shall print sub-grants for manual signature by the sub-grantee following
electronic review and approval by Division Director or designee.
5. The complete amendment is required to
include the
Sub-grant Amendment (DHHS-9601) or alternate NGA (if NGA is
used), and the DHHS-9602. Other elements that may be required to
complete the amendment include, but are not limited to, the following:
a.
Data Input Form/Division
Authorization (DHHS-9191) (except for those sub-grants paid through the
voucher system.) This form will be required for all divisions who develop their
own sub-grants.
b.
PASOS,
if the time period covered by the previous PASOS has expired.
D.
Signing and
Processing of Amendments to Sub-grants Same as for new sub-grant
above.
E.
Legislative Review
of Amendments to Sub-grants Same as for new sub-grant above.
F.
Distribution of Amendments to
Sub-grants Same as for new sub-grant above.
V.
Changes to Sub-grants
A. Minor revisions or administrative
corrections may be accomplished by a change action. Change actions affect only
the internal administration of a sub-grant and do not materially affect the
sub-grantee or DHHS in any way.
1. Any change
in financial amount MUST be executed as an amendment
action.
2. Any change that creates
a material impact on either party MUST be executed as an amendment
action.
B. CSS shall
develop change actions for all sub-grants upon receipt of authorizations from
the division requesting such change actions. For those sub-grants that are
developed by the division, the division shall develop the change
action.
C. The following procedures
apply to change actions executed by CSS.
1.
Division shall submit authorizations electronically. Required elements for the
authorization for CSS to develop a change action include:
a. Form DHHS-9190; and
b. Explanatory memo explaining change, if
necessary,
2. Upon
receipt of the authorization, assigned ACO shall review the authorization,
notify the sub-grantee of the change, complete the change proposal, and review
the completed proposal for technical compliance and completeness.
3. Assigned ACO should submit the completed
change proposal to CMU and should notify the Care Team Leader (CTL) of
completion of the assignment.
4.
Upon receipt of the change packet, CMU should:
a. Verify completeness of the change packet
(and forward incomplete change proposals to the CMU Manager for
resolution);
b. Input the change
into the system;
c. Forward packet
to RMU for inclusion in the sub-grant.
D. The following procedures apply to change
actions executed by the division.
1. The
complete change packet shall be submitted to the CTL and division liaison. The
completed change packet shall include, at a minimum:
a. FormDHHS-9191;and
b. Explanatory memo from division explaining
change.
2. Upon receipt
of the complete change packet, CTL or division liaison shall review the
completed proposal for technical compliance and completeness.
3. CTL or division liaison shall submit the
completed change proposal to CMU for processing.
4. Upon receipt of the change packet, CMU
should:
a. Verify completeness of the change
packet (and forward incomplete change proposals to the CMU Manager for
resolution);
b. Input the change
into the system;
c. Forward packet
to RMU for inclusion in the sub-grant.
VI. Monitoring
Program division policy and procedures and requirements of the
funding source determine monitoring requirements for sub-grants. At a minimum,
there should be sufficient
programmatic and fiscal monitoring to insure that
sub-grant assurances are being met and to evaluate the effectiveness of program
expenditures.
VII.
Sub-grant Reporting
A. State agencies
are required to post state awarded sub-grant information on the Governor's
Mapping Arkansas' Progress (M.A.P.) website. Divisions are to post ALL of their
sub-grants; regardless of whether the funding source is 100% federal, 100%
State General Revenue, or a combination thereof. Sub-grant administrators
should go online at
www.accessarkansas.org/governor/map/admin
to request an account login and password. The Governor's online sub-grant
benefit advisory site should be updated when additional time or money is added
to an existing sub-grant or when a new sub-grant is awarded.
B. For departmental tracking, CSS Program
Coordinator maintains a compilation of all DHHS sub-grant programs.
Semi-annually, CSS Program Coordinator requests the divisions to update their
listing of sub-grant programs on file with CSS. This list is available on
DHHS-Gold and on CAP.