Current through Register Vol. 49, No. 9, September, 2024
I.
Background
A. A sub-grant is an award
of resource assistance to promote a prograrrTor 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.
3.
If there is a question as to the
most appropriate agreement format, the division should consult with Contract
Support Section (CSS).
II.
Sub-grant Requirements
A. In accordance with Arkansas statutory
requirement (Act 1032 of 1999 and Arkansas Code Annotated [A.C.A.] §
19-4-2201 and §
19-4-2202), certain 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:
1. How and why were the sub-grant recipients
selected?
2. If there were a
competitive selection process,
a. How many
responses were received?
b. How did
the other proposals or applications stack up?
c. Who was involved with the selection
process?
3. 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)?
4. How does the program
division monitor performance?
5.
What are the results of previous programmatic monitoring for this sub-grantee
and this program?
6. Are there any
special or extraordinary federal reporting requirements?
7. What is the geographic distribution of
sub-grantees in this program throughout the state?
8. What is the current funding level, and
what are the future plans for this program?
B. 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 Human Services (DHS) has no
discretion concerning selection of sub-gran tee(s). Sub-grants are NOT
considered non-discretionary just because the funding entity (typically the
federal government) agreed to a selection made by DHS.
C. Certain discretionary sub-grants are
exempted from prior legislative review. Exempted discretionary sub-grants
include:
1. Sub-grants for $10,000 or
less;
2. Sub-grants to governmental
entities;
3. Sub-grants for
disaster relief;
4. Sub-grants for
scholarships to post-secondary students;
5. 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 DHS has discretion in the selection of the sub-grantee(s).
SPECIAL NOTE APPLICABLE 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
DHS 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.
D. Much of the administrative guidance that
applies to Professional and Consultant Service (PCS) contracts also applies to
sub-grants. Some of those requirements include:
1. Office of Chief Counsel (OCC) Audit
Section must provide clearance concerning current audit status for sub-grantees
that are not State agencies.
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, DHS 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 member of the General Assembly, or his/her spouse, requires the
sub-grantee to disclose, in accordance with Executive Order (EO) 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
in federal funds. State and/or other funding 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 [HIPAA] -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
E.
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).
F.
Discretionary
sub-grants subject to legislative review are due to CSS in final form two weeks
prior to the meeting of the Legislative Review Subcommittee
for the desired cycle of review, depending upon intended
implementation date. The Legislative Review Subcommittee normally meets the
first Wednesday of each month.
G. 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.
H.
Funding 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 or budget
is derived from recurrent preset expenses. Through the cost schedule or budget,
the sub-grantee assures that certain expenses will be incurred during specific
periods of time. Reimbursement is based on the cost schedule or budget.
3.
Other
Other methods of funding may be used when there are
extraordinary circumstances that warrant such AND upon coordination through CSS
for approval at appropriate level of authority.
I.
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.
2. 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.
3. In some cases, highly
specialized sub-grant formats and related NGAs 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.
4. In the absence of an
existing sub-grant format tailored to the specific program requirements, the
program division should use the form DHS-9600 (Sub-grant Agreement)
as a standardized agreement format.
5. Creation and utilization of a NEW tailored
sub-grant format (to be used in place of the form DHS-9600) should
be approved by CSS and OCC before being utilized. The form DHS-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
J. 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" purchase order can be created, with
notation of the purpose of the sub-grant award entered into the purchase order
text,
K.
All sub-grants with
associated NGAs shall be entered into Arkansas Administrative Statewide
Information System (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
A.
Development of the sub-grant agreement is normally accomplished
by assigned program staff, since all sub-grants must conform to the unique
parameters of their respective funding legislation and associated regulatory
guidance
B. In special
circumstances, CSS may develop sub-grants for the programs divisions upon
receipt of authorizations to do so (see B. below). Divisions desiring CSS to
develop their sub-grants shall submit a request for such to the CSS Assistant
Director.
C.
The following
procedures apply to development actions executed by CSS (for development
actions executed by the division, proceed to C. below):
NOTE: 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 Authorization/Input Form (DHS-9190)
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 and outline
agreement, 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 the sub-grant and
indicate approval of such electronically on the sub-grant. The Administrative
Compliance Officer (ACO) shall submit the sub-grant to the sub-grantee for
his/her review, approval, and signature.
D.
Required elements for the complete
sub-grant proposal
1. The complete
sub-grant proposal shall include the NGA and the Transmittal
Sheet for Non-Standard Sub-grant Agreements (DHS-9602-AA or
DHS-9602-CO) OR the Sub-grant Agreement
form (DHS-9600) and the Authorization/Input Form
(DHS-9190)
2. Other elements
that may be required to complete the proposal include:
a. Attachments
(1.) All attachments should be numbered in
sequential and consistent form.
(2.) Each page of each attachment should be
labeled at the top of the page with the following information:
(a.) Attachment number (in numerical,
consistent, and sequential format)
(b.) Page number (starting with page #1 for
each attachment)
(c.) Sub-grant
number
(d.) Action (i.e., NEW for
initial sub-grants)
b. Budget Information
(1.) For sub-grants reimbursed on an
Actual Cost basis
(a.) An
itemized listing of allowable program expenses and justification are required
elements. The total itemized listing should equal the total DHS funding in the
sub-grant.
(b.) The itemized
listing shall be made a legal attachment.
(2.) For sub-grants reimbursed on a
Scheduled Reimbursement basis
(a.) Scheduled reimbursement is based on a
schedule of costs or a line-item budget that is on file with the program
division.
(b.) The schedule should
clearly indicate that payments are based on actual expenditures incurred and no
advance payments are allowed.
(c.)
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.
(d.) The schedule should address the
requirements for invoicing, expenditure reporting, and payment adjustments, if
applicable.
(e.) The reimbursement
schedule shall be made a legal attachment.
c.
Contract and Grant Disclosure and
Certification Form PCS-D, if
applicable
(1.) Any sub-grant with a Constitutional
Officer or member of the General Assembly or his/her spouse requires the
sub-grantee to disclose, in accordance with EO 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.
(2.) Disclosures requiring prior approval
should be resolved prior to signature on the sub-grant.
(3.) The Contract and Grant Disclosure
and Certification Form shall not be made a legal attachment.
d.
Provider Audit Sign-Off
Sheet (PASOS)(1.) During development
of every sub-grant, except for those sub-grants to State agencies, developer
shall determine that an OCC-approved PASOS is on file.
(2.) This approval should indicate the
sub-grantee's audit status is "current".
E. Other elements may be required
to complete the sub-grant. These include, but are not limited to:
1.
Certification Regarding
Lobbyinga. Certification is required
for all sub-grantees that receive in excess of $100,000 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
DHS-9350, Certification
Regarding Lobbying unless provided elsewhere in the sub-grant.
NOTE: Certification regarding lobbying is
addressed in the form DHS-9600 so the form DHS-9350
is not required for sub-grants using the form
DHS-9600.
c.
Certification requires a 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. Matching
terms shall be made a legal attachment.
3.
HIPAA Business Associate Agreement
(BAA), Form DHS-4001a. A BAA, when
required, is to be signed by the sub-grantee to demonstrate the sub-grantee's
compliance with HIPAA. It shall be included as a legal attachment to the
sub-grant.
b. BAAs are required for
sub-grants for the following divisions IF those sub-grants deal with protected
healthcare information (PHI).
(1.) Division of
Aging and Adult Services (DAAS)
(2.) Division of Behavioral Health Services
(DBHS)
(3.) Division of County
Operations (DCO)
(4.) Division of
Developmental Disabilities (DDS)
(5.) Division of Medical Services
(DMS)
(6.) Division of Youth
Services (DYS)
(7.) Office of
Administrative Services (OAS)
(8.)
Office of Chief Counsel (OCC)
(9.)
Office of Systems and Technology (OST)
c. BAAs are NOT required for sub-grants for
the following divisions:
(1.) Division of
Child Care and Early Childhood Education (DCCECE)
(2.) Division of Children and Family Services
(DCFS)
(3.) Division of Services
for the Blind (DSB)
(4.) Division
of V olunteerism
(DOV),
4.
Independent Contractor Checklist, Form DHS-9356
a. 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 DHS
employee.
c. The DHS-9356
shall not be made a legal attachment.
5.
Certificate of Authority from the
Secretary of State of Arkansasa. The
Certificate of Authority, or documentation of its issuance, is required for
sub-grants with out-of-state corporations transacting business in
Arkansas.
b. If the out-of-state
sub-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.
F.
Signing and
Processing of Sub-grants1. 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.
G.
Legislative Review of
Sub-grants1. For a discretionary
sub-grant requiring legislative review, the division or CSS is responsible for
submitting the completed agreement to RMU by the
15th of the month prior to the month in which the
sub-grant is to be legislatively reviewed.
2. It is very important for the division to
have knowledgeable representatives in attendance at the Legislative Review
Subcommittee meeting to answer programmatic and budgetary questions about the
specific sub-grants on the agenda as well as general questions concerning the
entire program.
3. Upon completion
of their review, the Legislative Review Subcommittee will send recommendations
to the Legislative Council for consideration.
4. The Legislative Council, which usually
meets the third Friday of each month, reviews the recommendations of the
subcommittee and, typically, makes an announcement of favorable review..
H.
Distribution
of Sub-grants1. RMU shall distribute
sub-grants to the sub-grantees only for those sub-grants that were developed on
the form DHS-9600. For those that were developed on an alternative
form, the division is responsible for distribution to the
sub-grantee.
2. RMU shall post all
sub-grants utilizing the form DHS-9600 to the DHS Contract
Archival System (CAS). RMU shall post all sub-grants NOT utilizing the form
DHS-9600 to DHS Share
(DHS/OFA/CSS/RMU/SubGrant-NonStandard).
3. RMU shall notify the division, the CSS
Supervisor, and the OFA Comprehensive Annual Financial Report Unit (CAFR Unit)
that the sub-grant is available on CAS.
4. 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 and sub-grantee
name.
I.
Entry of
Sub-grants into AASIS1. 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 the CAFR Unit, at the discretion of
the division.
2. For those purchase
orders created by the CAFR Unit:
a. CAFR Unit
shall create the purchase order in AASIS upon notification of sub-grant
archival in CAS.
b. CAFR Unit shall
send the purchase order number to the division (and a going to the CSS Deputy
Team Leader responsible for tracking all sub-grants) with the request that the
division approve the purchase order in AASIS.
c. Division shall approve the purchase order
in AASIS and notify the CAFR Unit of such, upon which the CAFR Unit shall send
a copy of the purchase order to the sub-grantee.
3. For those purchase orders 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 form DHS-9600 (or approved alternative format)
or any of the legal attachments is revised to the extent that it materially
affects the sub-grantee or DHS in any way. Amendments shall be mutually agreed
upon by the sub-grantee and DHS.
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. Discretionary,
non-exempt sub-grants that are amended to exceed $10,000 require Legislative
approval.
5. In the absence of an
existing sub-grant amendment format tailored to the specific program
requirements, the program division/office should use the form DHS-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 form DHS-9601) should be approved by CSS and OCC.
C.
Development of
Amendment1. 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.)
2. The
authorization from that program division/office is required to include
a.
Input/Authorization Form
(DHS-9190)
b. Revised or new
attachments, if any
3.
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 ACO shall print the
sub-grant for manual signature by the sub-grantee following electronic review
and approval by the Division Director or designee.
4. If the original sub-grant was developed on
the form DHS-9600, the amendment to that sub-grant shall be
developed on the form DHS-9601, Sub-grant Amendment. An alternate
amendment form may be used to amend a sub-grant that was developed on an
alternate NGA.
5. The complete
amendment is required to include:
a.
Sub-grant Amendment (DHS-9601) and
Authorization/Input Form
(DHS-9190) for a standard sub-grant
OR
b. An alternate NGA and the form
DHS-9602, for a non-standard sub-grant.
6. The complete amendment is also required to
include a PASOS if the sub-grantee is NOT a State agency and 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 DHS 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 that were developed by CSS, upon
receipt of authorizations from the division requesting such change actions. For
those sub-grants that were 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 the authorization
electronically. Required elements for the . authorization for CSS to develop a
change action include:
a.
Form
DHS-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 shall notify RMU for
processing.
4. RMU shall transfer
all documents from CAP to CAS and notify the CAFR Unit of the change.
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.
Form DHS-9190; and
b.
Explanatory memo from
division explaining change, if necessary.
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 RMU for processing.
4. Upon receipt of the change packet, RMU
shall scan all documents* into CAS and notify the CAFR Unit of the
change.
VI.
Sub-grant 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. For departmental tracking, CSS maintains a
compilation of all DHS sub-grant programs. Semi-annually, CSS requests the
divisions to update their listing of sub-grant programs on file with CSS. This
list is available on CSS Share.
B.
For statewide tracking, all state agencies are required to submit a quarterly
report to DFA regarding disclosures made during that period. CSS makes this
report on the OSP website, from data provided by the divisions, on all
sub-grants over $25,000.00 to Constitutional Officers, members of the General
Assembly, or their spouses.