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Res 2017-013/Approval of Financial Policies and Procedures Manual for the Community Development Block Grant Disaster Recovery (CDBG-DR) grant
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Res 2017-013/Approval of Financial Policies and Procedures Manual for the Community Development Block Grant Disaster Recovery (CDBG-DR) grant
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3/30/2017 10:36:52 AM
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City Clerk
City Clerk - Document
Resolutions
City Clerk - Type
Approving
Number
2017-13
Date
1/17/2017
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Instituteguidelinesandpolicythatmakeclearallpersonnelareresponsibleforcommunicating <br />upwardtheprogramƦğƩƷźĭźƦğƓƷƭoperatingproblemsandnoncompliancewithlawsandregulations; <br />and <br />Developinternalcontrolstandardsthatsupportthe5ĻƦğƩƷƒĻƓƷƭabilitytopreparefinancial <br />statementsthatarefairlypresentedinconformitywithgenerallyacceptedorotherrelevantand <br />appropriateaccountingprinciplesandregulatoryrequirements. <br />H.ProgramAdministration <br />OncetheActionPlanisapprovedbyHUD,theDisasterRecoveryTeamwillfollowspecificlinesof <br />responsibilityandauthoritytofacilitatetheprogram.TheFinanceDepartmentwillassistotherprogram <br />staffindevelopingspecificprogramcontrolsthatprovideguidelinesandmetricstomeasure <br />accomplishments. <br />I.GrantandBudgetEstablishment <br />GeneralProvisions TheCityofSanMarcoswillcomplywith 2CFR§200.308Revisionofbudgetand <br />programplans. <br />The approved budget for the Federal award summarizes the financial aspects of the <br />project or program as approved during the Federal award process. It may include both the Federal and <br />non-Federal share (see §200.43 Federal share) or only the Federal share, depending upon Federal <br />awarding agency requirements. It must be related to performance for program evaluation purposes <br />whenever appropriate. <br />The City will report deviations from budget or project scope or objective, and request prior approvals <br />from Federal awarding agencies for budget and program plan revisions, in accordance with this section. <br />1.ChangestoNonConstructionAwards ΑInaccordancewith 2CFR§200.308(c)(1),f <br />or non- <br />construction Federal awards, recipients must request prior approvals from Federal awarding <br />agencies for one or more of the following program or budget-related reasons: <br />i.Changesinthescopeortheobjectiveofaprojectorprogram(evenifthereisno <br />associatedbudgetrevisionrequiringpriorwrittenapproval); <br />ii.ChangeinakeypersonspecifiedintheapplicationoftheFederalaward; <br />iii.Thedisengagementfromtheprojectformorethanthreemonths,ora25percent <br />reductionintimedevotedtotheproject,bytheapprovedprojectdirectororprincipal <br />investigator; <br />iv.Theinclusion,unlesswaivedbyHUD,ofcoststhatrequirepriorapprovalinaccordance <br />withSubpart9ΓCostPrinciplesof2CFRpart200,or45CFRpart75AppendixIX, <br />PrinciplesforDeterminingCostsApplicabletoResearchandDevelopmentunderAwards <br />andContractswithHospitals,or48CFRpart31,ContractCostPrinciplesandProcedures, <br />asapplicable. <br />v.Thetransferoffundsbudgetedforparticipantsupportcostsasdefinedin§200.75, <br />ParticipantSupportCosts,toothercategoriesofexpense; <br />vi.UnlessdescribedintheapplicationandfundedintheapprovedFederalawards,the <br />subawarding,transferringorcontractingoutofanyworkunderaFederalaward,including <br />fixedamountsubawardsasdescribedin§200.332 FixedAmountSubawards. <br />vii.ChangesintheapprovedcostsharingormatchingbytheGrantee; <br />viii.TheneedarisesforadditionalFederalfundstocompletetheproject; <br />CITYOFSANMARCOSCDBGDRFINANCIALPOLICIES&PROCEDURESMANAUAL15|P <br />AGE <br /> <br />
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