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					OFFICE OF SMALL BUSINESS DEVELOPMENT CENTERS

            409 Third Street, SW
           Washington, DC 20416




GRANTS AND COOPERATIVE AGREEMENTS

           RECIPIENTS’ GUIDE




             ASBDC Conference

                Denver, CO
           September 15 – 20, 2007
This Office of Small Business Development Centers (OSBDC) Grants and Cooperative Agreements
Recipients’ Guide provides help for the preparation and submission of a Federal assistance
application (cost proposal) for the SBDC Program. This manual will assist recipients to know the
procedures for making changes to the Notice of Award (NOA) and it gives examples of the financial
forms prepared by SBDC program colleagues. Please share this guide with the person who prepares
the application, budgets, payments and other financial forms.


The recipient of a SBDC grant or cooperative agreement accepts the ultimate responsibility for the
overall project administration of the SBDC network; maintaining an adequate financial management
system; and demonstrating compliance of the NOA terms and conditions. OSBDC encourages the
recipient to read the NOA and to contact your Grants Management Specialist (GMS) if the NOA
requirements remain unclear. The agreement is fully executed when the recipient returns the
countersigned NOA to SBA. If the SBDC disagrees with the terms and conditions of the award,
please contact your GMS for instructions. The point of contact for your agreement is listed in Section
A of this guide.


The Cooperative Agreement’s Scope of Project indicates,


        “The Recipient will use varied resources to counsel and train small business owners
        and managers in dealing with financial, marketing, and other operational and
        business problems. The SBDC will also assist these clients in developing feasibility
        studies, business plans, cash flows, financial statements, and similar business aids.
        The SBDC must provide client counseling assistance at no cost to its clients.”


Project activity is justification for payment of cost incurred during the budget period. Timely reporting
and accurate financial data are important factors and essential for reimbursements of federal funds.
Further information about payments and reporting is found in Sections C and E.


We hope that the information in this booklet will be useful.


                                                           OSBDC Grants Management
                                                           SBA Headquarters
                                        TABLE OF CONTENTS

                                                                                                             PAGE
SECTION A – Basic Information
   1. Overview of the Award Process……………………………………………..                                                       4
   2. Federal Requirements ……………………………………………………….                                                            4
   3. OSBDC Point of Contact …………………………………………………….                                                           5


SECTION B – Administrative and Management Information
   1.     Notice of Award Updates....................................................................        8
   2.     Program Announcement vs. Cooperative Agreement........................                             9
   3.     Grants Management Policy and Procedures......................................                      9
   4.     Year-end Financial Report – Message………………..........................                                9


SECTION C – Accounting Systems Requirements and Auditing Information
   1.     Accounting System Requirements......................................................               11
   2.     Financial Reporting.............................................................................   11
   3.     Unallowable cost on Federal Awards.................................................                12
   4.     Auditing Information………….............................................................              13


SECTION D – Spreadsheet on Actual Expenditures and Indirect Costs
   1.     Schedule of Indirect Cost ....................................................................     15
   2.     Spreadsheet to support 269 and Actual Expenditures…..............                                  15
   3.     Program Income, SBA Form 2113.......................................................               15


SECTION E – Payments to Recipients
   1.     Financial Institution Information...........................................................       16
   2.     Request for Advance or Reimbursement............................................                   16
   3.     Timely pay request..............................................................................   17


Appendix 1 Guide for the Program Announcement and Agreement                                                  18
Appendix 2 Dates due for Reporting                                                                           19
Appendix 3 Draft Cooperative Agreement ‘Notice of Award’                                                     22
Appendix 4 Frequently Asked Questions                                                                        23
Appendix 5 Example Forms                                                                                     25
                                                                                                      4
                                       SECTION A
                                    Basic Information

1. Overview of the award process – Upon OSBDC receipt of the grant.gov proposal
   submissions, the program manger determines whether your cost and technical proposal,
   including milestones with goals information is acceptable. If it is accepted, a continuation
   letter of SBA’s intent to continue funding will be mailed to the SBDC. Funding will be subject
   to the availability of funds. The letter of intent gives the recipient permission to incur costs for
   normal business activities at a certain dollar level pending approval of the final budget. The
   grants management specialist will conduct a final review of your cost proposal to ensure that
   the application/cost information is accurate and complete. Afterwards, OSBDC will issue a
   NOA ‘Cooperative Agreement’ and Approved Budget.


2. Federal Requirements – Section 21 of the Small Business Act (15 U.S.C. 648), and
   SBA's Regulations (13 C.F.R. Part 130) authorizes the Small Business Development
   Centers Program awards. Federal funds are appropriated by Congress annually and is
   subject to the availability of funds.


   The SBDC network must match federal funding dollar for dollar. Matching funds includes
   cash, in-kind, and non-cash match “indirect cost.” A Cash Match and Program Income
   Certification form must be submitted annually to show a commitment to the program with a
   cash match amount not less than 50% of federal funding (cash outlay excludes indirect costs,
   in-kind contributions and program income). The recipient must ensure that 80% of federal
   dollars must be allocated to direct cost of program delivery.


   The Federal requirement is outlined in the Program Announcement, which is incorporated
   by reference in the NOA. This guide will highlight most of the requirements of the award
   document such as making budget or administrative changes, and requesting carryover
   funds. This guide provides examples and explains how to prepare the financial Standard
   Forms 269, 270, 272, 424,424A as well as other OSBDC forms. Copies of all required
   reporting forms are located at the OSBDC website:
   http://www.sba.gov/aboutsba/sbaprograms/sbdc/funding/sbdc_forms.html. The form 270
   may be obtained from the Office of Management and Budget website:
   http://www.whitehouse.gov/omb/grants/grants_forms.html.


   It is important to read this booklet because it contains information useful for a successful
   award period. Each year we strive to improve communications that will help the recipient
   meet the award requirements.
                                                                                                     5


   Appendix 1.     Reference Guide for the Program Announcement and Cooperative Agreement,
   Appendix 2,. Chart plotting recommended dates due for payments, financial reports,
                   performance reports, statistical reports and so on.
   Appendix 3.     A draft copy of the Notice of Award, which highlights the changes from the
                   previous year.
   Appendix 4.     Frequently Asked Questions and Appendix 5, Sample forms.]


3. Point of contact - The Agreement Officer, Grants Management Specialists, Program Analyst
   and Program Managers1, are located in the same Office. U.S. Small Business
   Administration, Office of Small Business Development Centers, 409 Third Street, S.W., 6th
   Floor, Washington, DC 20416. The OSBDC point of contacts are:

CONTACT                NAME              PHONE                 FAX                     E-MAIL
   AO             Antonio Doss        202-205-6439        202-481-0147        Antonio.doss@sba.gov
  GMS          Aaron M. Arnwine       202-401-4847        202-481-1696       Aaron.arnwine@sba.gov
  GMS            Doris C. Young       202-205-6185        202-481-1738         Doris.young@sba.gov
   PA            Alanna Falcone       202-619-1612        202-481-0134       SBDCPayments@sba.gov
   PM             John C. Lyford      202-205-7159        202-481-2613         John.lyford@sba.gov
   PM            Jorge F. Cardona     202-205-7303        202-481-2694        Jorge.cardona@sba.gov
   PM             Rachel Karton       202-619-1816        202-481-4945        Rachel.karton@sba.gov
   PM            Terry E. Nelson      202-205-6766        202-481-5797        Terry.nelson@sba.gov
                                      305-536-5521
   PM            Traci R. Giddens                         202-481-5401        Traci.giddens@sba.gov
                                          x115
   PM             Erika Fischer       202-205-7045        202-481-0681        Erika.fischer@sba.gov

   Agreement/Grants Management Officer (AO/GMO):


   The AO is the SBA official with delegated authority to obligate federal funds by signing the
   Notice of Award. The Associate Administrator, Office of the Small Business Development
   Centers serves as GMO and is responsible for the management and administration of the
   program. The GMO should be contacted with questions in those areas not identified with the
   Grants Management Specialist or Program Manager.


   Grants Management Specialist (GMS):


   The GMS is the SBA official assigned to manage the administrative actions of a grant or
   cooperative agreement award. Contact the GMS with questions about the financial aspects
   of your agreement. The GMS is responsible for reviewing the Standard Form 424, Application


   1
    Traci Gidden’s address is SBA, OSBDC, 100 South Biscayne Boulevard, 7th Floor, Miami, Florida
   33131.
                                                                                                          6


           for Federal Assistance and budget justifications to ensure completeness and accuracy. The
           GMS prepares the cooperative agreement and any amendments to the agreement, helps to
           resolve payment problems (also see Section E, Payments), approves the indirect
           expenditures (federal share and match) when it exceeds the approved SBDC Network
           budget, and reconciles the recipients year end financial reports with the SBA account.


           Program Analyst: (PA):


           The PA is the SBA official responsible for managing program analyst projects, statistical
           studies and payment processing for the SBDC Program. Responsible for researching
           account information and balances, reviewing financial payment forms for accuracy and
           authorizing SBDC payments according to established guidelines and procedures. Interacts
           with the recipient and the SBA Denver Financial Office regarding payment status, problems
           and resolutions. The Program Analysis is contacted with questions about the OSBDC
           account established for payment of funds under your Agreement.


           Program Manager (PM)


           The PM is the SBA official assigned to oversee all aspects of the project such as monitoring
           the technical performance of the recipients SBDC program; helping to find solutions to
           program problems; acts as advisor to Project Officer and Center Directors regarding projects,
           tasks, and operations; conducts program reviews and prepares reports for upper
           management regarding status of project; and recommends approval to the Grants
           Management Specialist on recipient requests or actions pertaining to the cooperative
           agreement award. The Program Manager 2 is contacted with questions about the
           programmatic aspects of your agreement.


           The chart below lists the contact person assigned to your SBDC award by the SBA Region,
           Fiscal Year (FY), Calendar Year (CY), and State:



             SBA        Type of            State          Grants Specialist    Program Manager
            Region      Award
              1           FY           Connecticut            Aaron Arnwine       Chancy Lyford
               1          CY              Maine               Aaron Arnwine       Chancy Lyford
               1           FY         Massachusetts           Aaron Arnwine       Chancy Lyford
               1          CY         New Hampshire            Aaron Arnwine       Chancy Lyford
               1          CY           Rhode Island           Aaron Arnwine       Chancy Lyford


2
    the (*) indicates a new program manager assigned to your award.
                                                                                 7

 SBA     Type of          State           Grants Specialist   Program Manager
Region   Award
  1        FY           Vermont              Aaron Arnwine      Chancy Lyford
  2        CY          New Jersey            Aaron Arnwine      Jorge Cardona
  2        FY           New York               Doris Young      Jorge Cardona
  2        FY          Puerto Rico             Doris Young      Jorge Cardona
  2        FY         Virgin Islands           Doris Young      Jorge Cardona
  3        FY           Delaware               Doris Young     Rachel Karton *
  3        CY      District of Columbia        Doris Young     Rachel Karton *
  3        FY           Maryland               Doris Young     Rachel Karton *
  3        CY         Pennsylvania             Doris Young     Rachel Karton *
  3        CY            Virginia              Doris Young     Rachel Karton *
  3        FY         West Virginia          Aaron Arnwine     Rachel Karton *
  4        FY           Alabama                Doris Young     Jorge Cardona *
  4        CY            Florida               Doris Young     Jorge Cardona *
  4        CY            Georgia               Doris Young     Jorge Cardona *
  4        FY           Kentucky               Doris Young     Jorge Cardona *
  4        FY          Mississippi             Doris Young     Jorge Cardona *
  4        CY        North Carolina            Doris Young     Jorge Cardona *
  4        CY        South Carolina            Doris Young     Jorge Cardona *
  4        CY          Tennessee               Doris Young     Jorge Cardona *
  5        CY            Illinois            Aaron Arnwine      Erika Fischer*
  5        CY            Indiana             Aaron Arnwine      Erika Fischer*
  5        CY           Michigan             Aaron Arnwine      Erika Fischer*
  5        CY          Minnesota               Doris Young      Erika Fischer*
  5        FY             Ohio                 Doris Young      Erika Fischer*
  5        CY          Wisconsin               Doris Young      Erika Fischer*
  6        CY           Arkansas             Aaron Arnwine       Terry Nelson
  6        FY            Dallas              Aaron Arnwine       Terry Nelson
  6        FY           Houston              Aaron Arnwine       Terry Nelson
  6        FY           Louisiana            Aaron Arnwine       Terry Nelson
  6        FY           Lubbock              Aaron Arnwine       Terry Nelson
  6        CY         New Mexico             Aaron Arnwine       Terry Nelson
  6        CY          Oklahoma              Aaron Arnwine       Terry Nelson
  6        FY         San Antonio            Aaron Arnwine       Terry Nelson
  7        FY             Iowa               Aaron Arnwine      Traci Giddens
  7        CY            Kansas              Aaron Arnwine      Traci Giddens
  7        FY           Missouri             Aaron Arnwine      Traci Giddens
  7        CY           Nebraska             Aaron Arnwine      Traci Giddens
  8        CY           Colorado             Aaron Arnwine      Chancy Lyford
  8        CY           Montana              Aaron Arnwine      Chancy Lyford
  8        CY         North Dakota           Aaron Arnwine      Chancy Lyford
  8        CY         South Dakota           Aaron Arnwine      Chancy Lyford
                                                                                               8

      SBA       Type of          State          Grants Specialist     Program Manager
     Region     Award
       8          CY             Utah              Aaron Arnwine         Chancy Lyford
        8         FY           Wyoming               Doris Young         Chancy Lyford
        9         CY       American Samoa            Doris Young         Traci Giddens
        9         CY            Arizona              Doris Young         Traci Giddens
        9         CY            Fresno               Doris Young         Traci Giddens
        9         CY            Guam                 Doris Young         Traci Giddens
        9         CY            Hawaii               Doris Young         Traci Giddens
        9         CY         Los Angeles             Doris Young         Traci Giddens
        9         CY            Nevada               Doris Young         Traci Giddens
        9         CY          Sacramento             Doris Young         Traci Giddens
        9         CY          San Diego              Doris Young         Traci Giddens
        9         CY         San Francisco           Doris Young         Traci Giddens
        9         CY          Santa Ana              Doris Young         Traci Giddens
       10         FY            Alaska             Aaron Arnwine         Jorge Cardona
       10         CY             Idaho               Doris Young         Jorge Cardona
       10         CY            Oregon             Aaron Arnwine         Jorge Cardona
       10         CY          Washington             Doris Young         Jorge Cardona




                                  SECTION B
                       Administrative and Management
                                 Information



1. Notice of Award Updates - You will notice a change to block 13 and 14 of the Notice of
   Award (SBA Form 1222). Except for administrative amendments, block 13 will maintain a
   cumulative total. For example, if the award funds increase or decrease you will see the
   previous authorized amount, the current funding action and the new total. The SBA Office of
   Administrative Services has revised the SBA Form 1222, block 14, to show only the Code of
   Federal Regulations (CFR). See Appendix 3 of this guide. The change complies with the
   Office of Management and Budget (OMB) administrative requirements and cost principles.
   However, the OSBDC will continue to reference both the OMB and CFR citations in the terms
   and conditions of the NOA, as shown below.
                                                                                                                          9

                   Type of Organization         Applicable Administrative and                  Cost Principles
                                                       Audit Guidelines
                  Educational                2 CFR Part 215 (OMB Circular A-110)
                  Institutions               and Cir. A-133                           2 CFR Part 220 (Circular A-21)
                  State/Local                13 CFR Part 143 (Circ. A-102) and 29
                  Governments                CFR Part 99 (A-133)                      2 CFR Part 225 (Circular A-87)
                  Non-Profit                 2 CFR Part 215 (Cir. A-110) and 29
                  Organizations              CFR Part 99 (A-133)                      2 CFR Part 230 (Circular A-122)


            2. Program Announcement vs. Cooperative Agreement – the 2008 program announcement and
                cooperative agreement are cross-referenced to help find answers to questions pertaining to
                your award requirements. A copy is provided in Appendix 1 of this guide. Frequently asked
                questions (Appendix 4) is in this guide. We hope that it will be useful.


            3. Grants Management Policy and Procedures - This guide provides basic instructions on how
                to receive federal payment of funds (refer to Section E); request transfer of funds between
                cost categories; explains how to obtain an SBDC indirect rate agreement, request funds
                carried forward to the next budget year; and Fiscal and Calendar year end requirements.
                OSBDC tries to send a friendly reminder via electronic mail to the state/regional directors
                within reasonable time before the final reports are due. However, this is a courtesy; SBDCs
                are solely responsible for submitting their work on time. The following is standard language
                (excluding dates) taken from a previous email regarding carryover funds, budget changes
                and refunds to SBA. These instructions are sent one or two months prior to the expiration
                date of award. Please be ready to act.




             To: SBDC ------- Year Recipients

             This is a friendly reminder that the SBDC final financial reports and requests for carryover funds (if any)
             are due to your SBA District Office by ------------, which is 90 days after the expiration date ----- of your -
             -------- Cooperative Agreement award.

             FINAL FINANCIAL REPORTS:
                     Federal Cash Transaction Report (Standard Form 272),
important                The SF 269 package consists of the following:
                         1. SBDC signed/approved SF 269
                                                                                                                        10

                            2.   Spreadsheet in support of the SF 269
                            3.   Schedule of indirect cost reporting Federal portion and waived indirect on the SF 269;
                            4.   SBA Form 2113
                            5.   Spreadsheet in support of the SBA Form 2113

                            Financial Status Report (SF-269). Be certain to indicate on line 10e, “SBDC Network In-kind
                            Match”; 10f, “SBDC Network Waived Indirect Cost”; and line 10h “All SBDC Network
                            Cash Match.” The amount must agree with the SF-269 attachments.
                            If the SBDC’s claimed expenses on the Financial Status Report exceed the total amount
                            (federal plus non-federal share) reflected on the Notice of Award, the SBDC should submit
                            an explanation of cost overruns by cost category.
                            Report all unliquidated obligations (if any) on form 269 block 12, “Remarks” and obligations
                            must be liquidated no later than 12-months after the end of the budget period. The total
                            amount of unliquidated obligations must include the following:
Also, see page 11,
Financial Reporting         1.   Recipient share – Cash match disbursements and non-cash indirect match
                            2.   Federal share – Federal direct disbursements and indirect claimed as federal
                                 reimbursement.

               FINAL AMOUNT OF INDIRECT COST:
                        If the anticipated final amount of indirect costs, either indirect costs reimbursed with federal
               funds or non-federal (SBDC Network Waived Indirect Costs) exceed the amount shown on the Notice
               of Award, the recipient must request approval from the SBA Grants Management Specialist before
               claiming the higher indirect cost amount on the final Financial Status Report.

               FINAL PAYMENTS:
                  Budget year ---- invoices (i.e., SF-270, Request for Advance/Reimbursement) must be received by the
               SBA Denver Finance Center in Denver, Colorado for final payment no later than -------.

               Timely reports will allow us to quickly reconcile your actual expenditures with SBA's Denver finance
               account. It will also help us to identify and award any supplemental funding, and to process carryover
               funds requested for use in budget year ----.

               CARRYOVER FUNDS:
                           If you plan to request approval to carryover unused funds, please indicate the amount
                           on the SF-269, block 12, remarks.

                                 The items below are required to request carryover funds. Due no later than -------.
                                 1. SF-424, SF-424A, and budget justification to itemize each cost category necessary
                                     for the project –e.g., travel mileage rate, airfare, etc.

                                 2.   A narrative indicating why the funds were not expended during the period in which
                                      they were awarded.

                                 3.   A brief narrative on the intended use of the funds;

                                 4.  Evidence of match. The Notice of Award under Advance Understandings (Section
                                       13g) gives instructions on when and how overmatch can be used. The
                                       overmatch can be met from the same year of the carryover funds or the current
                                       budget may have an increase in funds pledged by the SBDC, or a combination of
                                       any of these.
                      If overmatch from the previous year is carried forwarded, no additional accounting treatments
                      need to be applied to the prior year overmatch expenditures beyond the standards applicable to
                      the year in which the expenditures were made. However, the final SF-269 from the previous
                      year, which reports the overmatch must be revised to exclude the matching funds for the
                      carryover.
                                                                                                         11


         Additionally, matching funds from the previous year are shown on the SF-424. However, please
         indicate at the bottom of the 424A and budget narrative how carryover funds from the previous
         year are matched. If using overmatch from the current budget year, please show funds on the
         SF424 and budget justification.

         Remember, the match requirement is equal (dollar for dollar) to the federal share (carryover of
         funds) and the minimum Cash Match requirement is 50%.

                   5.   The recipient must obtain the SBA District Office approval. The District Office will
                        forward the request to the Program Manager at the OSBDC Headquarters for
                        processing.

  BUDGET CHANGES:
            The Lead Center should request SBA prior approval for budget changes expected to exceed
 10% of the total SBDC network budget.
            The Recipient must submit a written request to their SBA District Office. The request must
 give reason for change and enclose a budget revision, which may include a revised SF-424A, Budget
 Justification for the network and other support documents and forms that may have changed from the
 original application package.
            The District Office (Project Officer or District Director) must submit the revised package along
 with an approval memo to the Program Manager who forwards a recommendation and the recipient’s
 request for change to the Grants Specialist for processing.

  RETURN FUNDS TO SBA:
         If cash on hand for any reason is unavoidable, you may return funds to SBA in the form of a
 check, made payable to the U.S. Small Business Administration.
              Please indicate the document/agreement number on the check and submit to the attention
              of the Grants Specialists. In order to help us make proper adjustments to the Official file,
              please note the reason for the return. The Grants Specialist will forward your remittance
              to the SBA Denver Finance Center.



                                      SECTION C
                           Accounting Systems Requirements
                               and Auditing Information

1. Accounting Systems Requirements – an adequate accounting system are required from
     organizations receiving Federal awards. Adequate accounting systems ensure the Federal
     government that the SBDC can support the expenditures of federal funds in compliance with
     the regulations, program announcement and notice of award. If an SBDC is unable to meet
     the matching funds requirement, please immediately notify the local SBA District Office
     Official (Project Officer), Program Manager, and Grants Management Specialist.


2.   Financial Reporting - Award requirements include, but is not limited to, financial reporting on
     the form 269 (Financial Status Report), and form 272 (Federal Cash Transaction Report).
     The reporting period is either quarterly or semi-annually depending on the number of years in
     the program. Recipients that have been in the SBDC Program for less than four years must
                                                                                                     12


   submit reports on a quarterly basis. Recipients that have been in the program for more than
   four years must submit reports semiannually. The fourth quarter report and the second semi-
   annual report will serve as the final annual report. Submitted along with the final 269 are
   supporting documents consisting of SBA Form 2113 (Program Income); a spreadsheet of
   actual financial expenditures including indirect cost allocations (if any) claimed as a federal
   reimbursement and match; and a spreadsheet to support the SBA Form 2113. Do not allow
   delayed final payments to contractors to hinder timely submissions of your financial reports to
   the SBA.

   Recipients must report all unliquidated obligations on the form 269. The administrative
   guidelines define unliquidated obligations “for financial reports prepared on a cash basis,
   mean the amount of obligations incurred by the recipient that have not been paid. For reports
   prepared on an accrued expenditure basis, they represent the amount of obligations incurred
   by the recipient for which an outlay has not been recorded.” See Appendix 5, Example
   forms.


3. Unallowable Cost on Federal Awards - Certain kinds of costs organizations incur cannot be
   charged to Federal awards, either as direct or indirect costs. A few examples are advertising
   (except for help wanted), bad debt, contributions and donations, and others. If you are
   uncertain about cost that are not chargeable to the agreement, the recipient should read the
   applicable CFR reference in Section A above. The SBDC should contact the GMS if it has
   any questions. Any concerns about allowability or allocability of costs can be resolved before
   mistakes are made. Maintain close communications with your centers to be certain they too
   are being careful to comply with regulations. Failures to communicate have caused major
   disallowances, which may damage the program. Allocable costs are “incurred specifically for
   the award, benefits both the award and other work and can be distributed in reasonable
   proportion to the benefits received. Allocable costs are necessary to the overall operation of
   the organization, although a direct relationship to any particular cost objective cannot be
   shown.”
                                                                                               13


4. Auditing Information – An auditee may be a recipient, sub recipient, a vendor. 29 CFR Part
   99 (also known as OMB Circular A-133) requires an audit of all Catalog of Federal Domestic
   Assistance Federal awards expended of more than $500,000 per year; awards for lesser
   amount are exempt. However, being exempt does not rule out your financial responsibility
   over federal funds. The Office of Small Business Development Centers examiners are
   required by law to perform a financial examination of each SBDC bi-ennially in accordance
   with 13 CFR Part 130. The next nine questions put SBDCs to the test to see if they are on
   top of their financial requirements.
                                                                        14




          SBDC Test of Financial Requirements


1. Do the SBDCs (lead center and service centers) have an up to
   date negotiated indirect cost rate agreement with the cognizant
   Federal agency?

2. Is the final report showing only the approved indirect costs on
   the SF 269? If not, did we obtain the Grants Management
   Specialists prior approval to increase the federal or matching
   funds?

3. What can we do to ensure that our centers establish effective
   internal controls over program income?

4. Do we have adequate supporting records for all contributions,
   including all consulting or contract agreements?

5. Do we maintain sufficient time and attendance records for part-
   time employees?

6. Did the center director conduct a review of the reimbursement
   forms and invoices?

7. Are there any unresolved issues regarding the previous financial
   exam?

8. Are the facility markings easily seen or recognized to ensure that
   clients can locate the SBDC from the street as well as from
   within the building?
                                                                                              15

                          SECTION D
              Spreadsheet on Actual Expenditures
                      and Indirect Costs


1.   Schedule of Indirect Cost – Section IV of the program announcement recommends the
     applicant to submit an indirect cost allocation worksheet. This spreadsheet helps speed
     the initial review process the application. SBDCs should submit the details of your indirect
     cost calculation using this format. At the year end, this spreadsheet must be included in
     your final Standard Form 269 package. During the OSBDC reconciliation process, it
     quickly identifies the actual indirect cost reimbursed with federal funds, and waived
     indirect. It will be requested prior to a financial examination. A sample copy is in
     Appendix 5 of this guide. You may obtained a copy of this indirect cost allocation
     worksheet ‘Schedule of Indirect Cost’ from the OSBDC website at
     http://www.sba.gov/aboutsba/sbaprograms/sbdc/funding/sbdc_forms.html.


2.   Sample Spreadsheet to support form 269 – Section IV of the program announcement
     requires the recipient to maintain support documents for the form 269. This spreadsheet
     to support the 269 is used during a financial exam to reconcile the SF 269 and the
     disbursement journals at the Lead Center and Service Centers. The GMS use the
     spreadsheet to reconcile the SF 269 actual outlays with the disbursements of federal
     funds in the SBA Account. You must submit this spreadsheet. A sample copy is in
     Appendix 5 of this guide.


3.   Sample Spreadsheet of Actual Expenditures vs. Approved Budget — In addition to
     number 2 above, the award requires the recipient to submit a comparison of actual
     expenditures by budget categories to the estimated budget. This spreadsheet is due with
     the annual report at the end of the budget period. See the NOA, Section 5, g (3). A
     sample spreadsheet prepared by a SBDC colleague is in Appendix 3.


4.   Program Income, SBA Form 2113 — Section II of the program announcement requires
     form 2113 as an attachment to the form 269 and a narrative description of how program
     income was used to further eligible program objectives. The recipient must expend any
     program income which exceeds 25 percent of the SBDC’s total budget (federal share and
     match) by year end. Any remaining program income may be carried over to subsequent
     budget periods to further program objectives. You must submit this form along with a
     spreadsheet in support of the SBA Form 2113. A sample copy is in Appendix 5 of this
     guide.
                                                                                                   16

                      SECTION E
                 Payments to Recipients



1.   Financial Institution Information – All awardees must use the ACH form 3881
     (Appendix 5) to provide SBA with their banking information before requesting
     payments. Additionally, the recipient must be in the Centralized Contract Register
     (CCR) to receive payments under SBA’s administrative accounting system. If your
     banking information changes, please contact Alanna Falcone immediately at (202)
     619-1612.


2.   Request for Advance or Reimbursement – Section 3(a) of the award document
     provide payment information (Appendix 3). Standard Form 270 may be submitted via
     email to: SBDCPayments@sba.gov, or Fax to: (202) 481-0134. Please mail the
     original to Office of Small Business Development Centers (OSBDC), 409 Third Street
     , SW, Washington, DC 20416, Attention: Alanna Falcone. It is important for the
     recipient to do the following:



     √   The Lead Center or authorized personnel must forward the original signed SF 270 to
         Alanna Falcone at the above address.

     √   To avoid payment delays, the recipient must enter in block 4 (SF 270), the appropriate
         Cooperative Agreement Number to identify the Fiscal Year of the Federal funds
         requested for payment.

     √   Show federal and match outlays on the SF 270, lines 11f and 11g. This form
         compliments the other required financial report forms.

     √   Submit a separate SF 270 if more than one agreement numbers apply.

     √   The recipient must fill-in block 5 (SF-270),”Partial Payment Request Number” in
         sequential order to indicate the cumulative number of forms submitted to the SBA
         Headquarters.

     √   If your bank information has changed, please contact Alanna Anderson immediately at
         (202) 619-1612.

     √   The submission of a SF 270 is limited to no more frequently than monthly and no less
         frequently than quarterly.

     √   The Recipient must submit at least one request for Federal funds (SF 270) for the dates
         stipulated below during each funding period. See Box 8, “Period Covered by This
         Request.” The SF 270 should correlate to the activity during the respective time frame.

     √   The recipient must submit a SF 270 for activity inclusive of the following dates: 3/30,
         6/30, 9/30, and 12/31.
                                                                                            17


     Payments are made by reimbursements. However, if for any reason you need
     payment in advance, please contact Alanna Falcone at (202) 619-1612 prior to your
     submission for further instructions on completing the form. Federal funds drawn in
     advance must be for an estimated amount close to the actual disbursements. The
     Recipient is accountable for funds requested in advance. Advance request will not
     be approved for the final award period. Interest earned on advances in excess of
     $250 (applicable to educational institutions) or $100 (applicable to state and local
     Governments) must be returned to the Government and forwarded to the address
     referenced in the applicable 2 CFR Part 215.22(i) and 13 CFR Part 143.21(i).


3.   Timely pay request – Below are helpful suggestions on how to receive timely
     reimbursement of federal funds.




     ⇒ Have authorized person sign the form 270;
     ⇒ make sure to complete SF 270, items 1,2,3,4,5,6,7 (if any) 8, 9,10, 11a, 11c,
       11d (if applicable),11e, 11f, 11g, 11h, 11i, and 13;
     ⇒ verify the correct figures on form
     ⇒ be careful to indicate the correct agreement number;
     ⇒ periodically verify balance in the SBA account for your award to ensure that
       the recipient and SBA available balance agrees;
     ⇒ make certain that the bank information is valid;
     ⇒ pay debt owed to Government; and
     ⇒ quickly take care of unresolved audits and financial examinations
                                                                                                                 18
                                                                                                         Appendix 1

     PROGRAM ANNOUNCEMENT AND COOPERATIVE AGREEMENT PAGE REFERENCE GUIDE


COOPERATIVE AGREEMENT               PAGE     PROGRAM ANNOUNCEMENT                                         PAGE


Scope of Project                    2        SECTION I: Purpose & Program Requirements                    1 thru 8


Delineation of SBA Involvement      3        SECTION V: SBA Involvement                                   25, 26

                                                                                                          9, 10, 15
Payment Data                        3, 4     SECTION IV: Budget Preparation & Funding
                                                                                                          thru 19, 21

Prior Approval                      4        SECTION IV, VIII: S/R Director, Travel, & excess Indirect    16, 23, 44


Reporting and Recordkeeping         5, 6     SECTION VI: Reporting                                        26 thru 37


Disputes                            7        SECTION VIII: Disputes                                       43


Program Income                      8        SECTIONS IV & VIII: Program Income/Definition                24, 50


Contractor Report                   8        SECTION IV: Subcontracting                                   24

Recognition of SBA/SBDC
                                    8, 9     SECTION VIII: Use of SBA Logo/ Acknowledgment                39, 40
Partnership

Operational Hours                   10       SECTION VIII: Hours of Operation                             42

Goals/Performance
                                    10, 11   SECTION I: Goal/Performance Measurements                     3
Measurements

Indirect Cost Requirements          11       SECTION IV: Justification of cost - indirect cost            23

Small Business & Technology.
                                    12       SECTION VIII: SBTDC Designation                              58
Dev. Center

Certification required 15 USC 648
                                    11, 12   SECTION VIII: Exams and Accreditations                       45
(k)(3)(B)

Lobbying                            13       SECTION VIII: Lobbying                                       22


Membership Dues                     13       SECTION VIII: Payment of Dues                                22


Contributions and Donations         13       SECTION VIII: Contributions/Donations                        47


Co-sponsorship                      13       SECTION VIII: Co-Sponsorship Agreement                       54


Carryover Funds                     14       SECTION IV: Carryover Requests                               24


Equipment, Transferability          11, 14   SECTION VIII: Equipment, Transition Activities               45
                                                                19
                                                        Appendix 2


The next two pages chart the due dates for reporting.




Do not be stressed like this person…
Do submit financial and performance reports on time.
                                                                                                                                                 20
                                                                                                                                         Appendix 2
                                                                                                                                              Page 1 of 2
                                                               DUE DATES FOR REPORTS
                                (The “x” mark is the month report is due, anytime after will be deemed late)


Charts are for Recipients in SBDC Program four years or more:

                 REPORT PERIOD:                       First Semi-Annual                                Second Semi-Annual
FISCAL YEAR AWARDS              OCT               NOV DEC JAN FEB                   MAR     APR     MAY JUN JUL AUG                   SEPT OCT           NOV   DEC
EDMIS Summary                                                 x                             x                   x                          x
Financial Status Report (SF 269)3                                                           x                                                                  x
Federal Cash Transaction (SF 272)3                                                          x                                                                  x
Semi-annual Performance Report3                                                             x                                                                  x
Annual Performance Report3
Economic Impact Data Report                                                                                                                                    x
SCORECARD     items4                     x        x       x        x       x        x       x       x        x       x        x       x
Request for Adv/Reimbursement (SF 270)                    x                         x                        x                        x        x


                REPORT PERIOD:                       First Semi-Annual                                Second Semi-Annual
CALENDAR YEAR AWARDS           JAN               FEB MAR APR MAY                   JUN     JUL     AUG SEPT OCT NOV                  DEC     JAN        FEB    MAR
EDMIS Summary                                                x                             x                  x                              x
Financial Status Report (SF 2693                                                           x                                                                   x
Federal Cash Transaction (SF 272)3                                                         x                                                                   x
Semi-annual Performance Report3                                                            x                                                                   x
Annual Performance Report3
Economic Impact Data Report                                                                                                                                    x
SCORECARD     items4                     x       x        x       x       x        x       x       x        x       x       x        x
Request for Adv/Reimbursement (SF 270                     x                        x                        x                        x       x




             3
               The second semi-annual report will serve as the final annual report.
             4
               SBA require recipients to report SCORECARD items on a quarterly basis. However, we ask for all SBDCs to report items monthly, which is
             voluntary at this time.
                                                                                                                          21
                                                                                                                     Appendix 2
                                                                                                                           Page 2 of 2
                                                            DUE DATES FOR REPORTS
                                      (The “x” mark is the month report is due, anytime after will be deemed late)


Charts are for Recipients in SBDC Program less than four years:

                 REPORT PERIOD:                   1st               2nd                3rd               4th
FISCAL YEAR AWARDS              OCT             NOV DEC     JAN   FEB MAR      APR   MAY JUN      JUL   AUG SEPT OCT         NOV    DEC
EDMIS Summary                                               x                  x                  x              x
Financial Status Report (SF 269) 3                          x                  x                  x                                 x
Federal Cash Transaction (SF 272) 3                         x                  x                  x                                 x
Semi-annual Performance Report 3                            x                  x                  x                                 x
Annual Performance Report 3
Economic Impact Data Report                                                                                                         x
SCORECARD items 4                        x      x     x     x     x      x     x     x      x     x     x     x
Request for Adv/Reimbursement (SF 270)                x                  x                  x                 x      x




                REPORT PERIOD:                    1st              2nd                 3rd               4th
CALENDAR YEAR AWARDS           JAN              FEB MAR     APR   MAY JUN      JUL   AUG SEPT OCT       NOV DEC      JAN     FEB    MAR
EDMIS Summary                                               x                  x              x                      x
Financial Status Report (SF 269) 3                          x                  x                  x                                 x
Federal Cash Transaction (SF 272) 3                         x                  x                  x                                 x
Semi-annual Performance Report 3                            x                  x                  x                                 x
Annual Performance Report 3
Economic Impact Data Report                                                                                                         x
SCORECARD items     4                    x      x     x     x     x      x     x     x      x     x     x     x
Request for Adv/Reimbursement (SF 270)                x                  x                  x                 x      x
                                                                                       22
                                                                              Appendix 3

The next 18 pages is an example of the Cooperative Agreement Award
terms and conditions for FY/CY 2008.
This document is a draft copy and contains information for budget year 2008. The comments
for changes remains on the copy for your information purposes only. This draft Agreement is
not final until reviewed and cleared by the ASBDC and the SBA Office of General Counsel.
Therefore, the Cooperative Agreement award sent to the recipient may have some deviations
in the language.



                                2. The SBA Legal
                                Counsel review &
                                approves NOA for
                                legal sufficiency.
  1. The OSBDC                                                3. The AA/SBDC
  staff and the                                               takes a final look
  ASBDC review                                                at the NOA
  and approves the                                            authorizes funds
  NOA.                          Cooperative                   by signature.

                                Agreement
                                ‘Notice of
  6. SBA makes                  Award’                        4. The NOA is
  funds available in                                          mailed to the
  an account at SBA                                           signee on the
  Denver.                                                     Form 424 for
                                5.   The NOA is               counter-signature.
                                fully executed
                                when signed and
                                returned to SBA.
                                                                                                                                             23

                                                                                                                           Appendix 4
                                                                                                                            Page 1 of 2
                       Frequently Asked Questions (FAQ)



Is SF 424 required for each service center when submitting proposals for new awards, renewals and budget changes? No. the
recipient organization is required to submit one form 424 for the entire SBDC Network. This form is required with new awards, and
renewals. A revised copy is required if there are any changes from the initial submission.
Is SF 424A required for each service center when submitting proposals for new awards, renewals and budget changes? Yes. the
recipient organization is required to submit one form 424A for each service center or on plain paper in the same format. This form is
required with new awards, and renewals. A revised copy is required if there are any changes from the initial submission.
The 424A do not have a category for consultants. Do you show that amount in contractual or other? No. Show consultants cost on
line g “construction.” It’s important to separate consultants from the contractual and other costs. The form in Grants.gov shows
construction; however, we will know that the intent is for consultants cost under this non-construction program. The OSBDC have corrected
the form 424A to show consultants on line g. You may obtain a copy of this form from the OSBDC website at
http://www.sba.gov/aboutsba/sbaprograms/sbdc/funding/sbdc_forms.html.
Should Program Income (Gross) be recorded on 424 and 424A? Which lines? Do not show program income (PI) on the 424 and 424A.
Grants.gov will add the amount to the total. PI is not used to match the federal dollars provided or in place of funds already budgeted in the
cooperative agreement. PI is added to program funds to further the SBDC program goals. Before the award, PI is reported on the
Certification of Match and Program Income form, which tells us the PI available for use. The applicant may explain the intended use of PI in the
budget narrative. After the award, it is reported only on the SBA Form 2113, Program Income and the spreadsheet to support the form 2113..
Who should sign the Notice of Award (SBA Form 1222)? The authorized person within the recipient organization should sign the
Cooperative Agreement ‘Notice of Award,’ SBA Form 1222, line 23. However, under no circumstances should the SBDC State/Region Director
sign the SBA Form 1222.
Who should sign the Certification of Cash Match and Program Income? The authorized person within the recipient organization or the
SBDC State/Region Director may sign the Certification of Cash Match and Program Income form.
Who is the point of contract regarding payment of Federal funds? Alanna Falcone, US Small Business Administration, OSBDC, 409 Third
Street, SW, Washington, DC 20416. Her telephone number is 202-619-1612 and her email is Alanna.Falcone@sba.gov. Mrs. Falcone will answer
questions about the status of payment, how to complete the forms and will help to resolve any payment issues. To receive payment of funds
submit a Request for Advance or Reimbursement to SF 270 SBDCPayments@sba.gov or Facsimile: (202) 481-0507.
How did the Carryover of funds policy change? Due to a decision made by the Comptroller General (2002 West Law 31950147), SBA no
longer needs to determine whether the carryover funds will be used for a non-recurring, non-severable project or activity. As long as the
carryover of funds will be used for purposes within the scope of the original agreement, a recipient may request to carryover funds for use in
the next year with prior approval of the Agreement Officer.
What’s the difference between carryover funds and supplemental funds? Carryover funds: With prior SBA approval, carryover
funding is authorized for one-year Supplemental Funds: With prior SBA approval, additional funding may be carried forward an additional
year. Carryover funds: Overmatch (expended within one budget period) may be used to match Federal funds approved for carryover from
the same budget period into the next budget period. Supplemental Funds: Overmatch (expended within one budget period) may be used as
match against additional Federal funds within the same budget period. Carryover funds: The Recipient must revise the final form 269 to
exclude that portion of non-Federal funds that will be used as match and reported on the financial status report (FSR) in support of the
carryover. Supplemental Funds: Overmatched expenditures used to support the increase and current year funding may be reported on
the current year FSR.
Is carryover funds accounted for under the current year allocations? The carry over SBA funds should be accounted for separately
from the current funding year allocation; however, no additional accounting treatments need to be applied to the prior year overmatch
expenditures beyond the standards applicable to the year in which the expenditures were made.
                                                                                                                                            24

What financial forms are required to report carryover funds? Cash disbursements are reported on the SF-269 and SF-272, Federal
Cash Transaction Report. Remember to reference the carryover funds document number on all reports and related correspondence. The
Recipient is required to maintain supporting documents (written records) for all costs charged to the award. Written records may include
cancelled checks, invoices, receipts, market value analysis, comparison documentation, or in-kind vouchers. The Recipient must be prepared
to furnish such records for audit and examination reviews.
How do you show overmatched expenditures being used to match carryover funds, which were reported in the previous year on
the SF-269? Overmatch used from the previous year, must have been reported as overmatch on the final Financial Status Report, Standard
Form 269 from the previous year. If the Recipient wishes to carry forward funds overmatched from the previous budget period, the final SF-
269 must be revised to exclude that portion of non-Federal funds that will be used as match in support of the carryover. This overmatch will
be reported separately on the SF-269 for the carryover funds that is submitted for the subsequent funding period.
Can a SBDC claim on the final Financial Status Report indirect costs expenses that exceed the amount reflected on the Notice of
Award? No, the Notice of Award Item 13d states, In no instance shall the Recipient/SBDC Network charge indirect costs against this award
which exceed amounts shown on the budget without prior written approval of the SBA Grants Management Specialist.
Should the SBDC obtain prior approval of the non-cash match, waived indirect cost claimed in excess of the approved budget? Yes,
if the anticipated final amount of indirect costs, either indirect costs reimbursed with federal funds or non-federal (SBDC Network Waived
Indirect Costs) exceed the amount shown on the Notice of Award request approval from the SBA Grants Management Specialist before
claiming the higher indirect cost amount on the final Financial Status Report.
If the excess indirect costs expenses does not exceed the 10% rule, is prior approval still required? Yes, if the SBDC have changes in
their budget and those changes resulted in additional indirect costs claimed as a non-cash match, whether it exceeds or does not exceed 10%
of the total network budget, the recipient must have SBA approval. See Notice of Award, Advance Understanding
How do I Obtain an SBDC Indirect Rate Agreement? The Lead Center in behalf of the institution needing the Indirect Rate Agreement (ICR)
should submit a written request to the SBA Project Officer. The Project Officer will issue an ICR proposal directly to that institution for
acceptance of the offer. Once the agreement is signed, the Project Officer must distribute to the State Director at the Lead Center, as well as
the Grants Specialist assigned to the award. The rate approved by the Project Officer is for use on grants and cooperative agreements
relating only to the Small Business Development Center Program, U. S. Small Business Administration. They do not apply to any other federal
grants, contracts, or agreements.
Should overmatched expenditures from the previous year be used to support supplemental funding? No. Overmatch (expended within
one budget period) may be used as match against additional Federal funding within the same budget period. See Notice of Award, Advance
Understanding.
What is required when the recipient no longer needs the equipment purchased with Federal funds? The recipient must request
disposition instructions from the Federal awarding agency. Equipment items with a current fair market value of $5,000 or more, should be
itemized (item description and cost) and submitted with a written request to your SBA Project Officer, who would follow-up with SBA
Headquarter. Refer to the applicable Administrative Requirements (i.e., 2 CFR 215.34, or 13 CFR Part 143.32).
What is unliquidated obligations? The administrative guidelines say, “Unliquidated obligations, for financial reports prepared on a cash
basis, mean the amount of obligations incurred by the recipient that have not been paid. For reports prepared on an accrued expenditure
basis, they represent the amount of obligations incurred by the recipient for which an outlay has not been recorded.
What are supplemental funds? Supplemental funds are additional federal funding, which were authorized based on a bona fide need to
benefit the public in accordance with the scope of the project. SBDC Fiscal Year (FY) funds redistributed from the previous appropriation or
the current year may be used to increase the current year funding.
Should current year and supplemental funds be co-mingled?
No. The financial reports, as well as reimbursements of FY funds from the previous year must be reported separate from the current year
funding. However, overmatched expenditures used to support both the increase and current year funding may be reported on the current
year financial status report.


                                                                                                                   Appendix 4, Page 2 of 2
                                                                                              25

                                                                                  Appendix 5

               Sample Financial Forms
                                                                                Page
SF 269, Financial Status Report
       Calendar Year End (Final) …….……………………………………..………….. 26
       Carryover CY (Final) ……………………….……………………………..…… 27
       Unliquidated Obligations (Final) …….…………………………………………..                     30
SF 272, Federal Cash Transaction Report
       Calendar Year End (Final) …….………………………………………….…                            28
       Carryover CY (Final) ……………………….……………………………....                             29
       Unliquidated Obligations (Final) …….………………………………….…..                      31
SF 270, Request for Advance or Reimbursement
       Unliquidated Obligations final payment pending……………..………….....             32
Spreadsheet to support form 269
       Calendar Year End (Final) …….………..……………………………………                           33
Schedule of Indirect Cost
       Calendar Year End (Final) …….……………………………………………                             34
Spreadsheet of Actual Cost vs. Approved Budget
       Fiscal Year End (Final) …….……………………………….………………                             35
SBA Form 2113, Program Income
       Calendar Year End (Final) …….……………………………………………                             36
Spreadsheet to support SBA Form 2113
       Calendar Year End (Final) …….………………………….…………………                            37
Ach Form 3881, ACH VENDOR/MISCELLANEOUS PAYMENT ENROLLMENT FORM …                 38
Application for Federal Assistance, Standard Form 424……………………..                   39
Budget Information for Non-Construction Programs, SF 424A……………..                  42
Budget Justification/Narrative…….……………………………………………..                              43
Personnel Listing…….……………………………………………………………..                                     45

The remaining pages in this guide are sample copies of actual forms submitted by your
colleagues to report the financial activities of the agreement.. We have comments and
instructions that should be helpful. Please share this information with the person handling
these forms. Blank forms may be obtained from the SBDC website at
http://www.sba.gov/aboutsba/sbaprograms/sbdc/funding/sbdc_forms.html. The SF 270 are
located at the OMB website http://www.whitehouse.gov/omb/grants/grants_forms.html.
You will see the SF 3881 listed under Financial management Services (FMS) at the U.S.
Department of Treasury website http://fms.treas.gov/forms.html .
 Thank you for your cooperation.
                                                                                                                        26
    Budget Year 2006
    Final Expenditures                                                   Use the correct Agreement No to
                                                                         identify the budget year of the funds.




Name & Address of Recipient, same as NOA, block 3




                                             Use the FSR,
                                             Long Form.
                                             Lines e, f, & h
                                             are amended
                                             for the SBDC
                                             Program only.
                                             Must show in-
                                             kind, waived
                                             indirect and
                                             cash match.




                                                               Use block 12, Remarks to inform us about
                                                               expenditures that needs to be explained, including
                                                               the unobligated balance on line p (if any). Please let
                                                               us know if the SBDC intend to request carryover
                                                               of Federal and overmatched funds (if any).
                                                                                       27

Calendar Year 2005
Carryover Funds
Expended in
Budget Year 2006




          Only show one agreement number in block 2, to
          identify the budget year of the funds expended.
          The “note” is great! Thank you.




                                                The Recipient share of net outlays
                                                are missing from this form. If 2006
                                                funds were used to support
                                                Federal dollars, please indicate in
                                                block 12, Remarks the cash, in-
                                                kind and indirect amount
                                                expended. If 2005 funds were
                                                used, the SBDC must show match
                                                on lines e, f, and h, as applicable.
                                                Line i is 100 % of line j, See FAQ
                                                below.




  How do you show overmatched expenditures being used
  to match carryover funds, which were reported in the
  previous year on the SF-269? Overmatch used from the
  previous year, must have been reported as overmatch on
  the final Financial Status Report, Standard Form 269 from
  the previous year. If the Recipient wishes to carry forward
  funds overmatched from the previous budget period, the
  final SF-269 must be revised to exclude that portion of non-
  Federal funds that will be used as match in support of the
  carryover. This overmatch will be reported separately on
  the SF-269 for the carryover funds that is submitted for the
  subsequent funding period.
                                                                        28




Recipient name & address must be the
same as the NOA, block 3




                                                 Letter of credit
                                                 payment method is
                                                 no longer used.
                                                 Please show
                                                 treasury checks or
                                                 bank deposit on line
                                                 11c. “Treasury
                                                 check payments.”




          Line 11j, Cash on hand end period should
          have a negative balance when payment is due
          for the report period. This sample shows
          zero federal funds due. A positive balance
          means Federal funds must be refunded to the
          SBA.
                                29




Remember to submit the SF 272
to report disbursement of
Carryover Funds.
                          CY 2006                        30
          Final 269 with Unliquidated Obligations
           (This type of submission is irregular)




                                                        Refer to NOA,
                                                        Section 5 (e) --The
                                                        SBDC shall report
                                                        all unliquidated
                                                        obligations (if any)
                                                        on form 269 and
                                                        obligations must be
                                                        liquidated no later
                                                        than 12-months
                                                        after the end of the
                                                        budget period.

                                                        The total amount
                                                        of unliquidated
                                                        obligations must
                                                        include the
                                                        following:
                                                        Recipient share -
                                                        Cash match
                                                        disbursements and
                                                        non-cash indirect
                                                        match.
                                                        Federal share –
                                                        Federal direct
                                                        disbursements and
                                                        indirect claimed as
                                                        federal
                                                        reimbursement.

                                                        Please report
                                                        disbursements in
                                                        block 12, Remarks.,
                                                        or by letter signed
What is unliquidated obligations? The                   by authorized
administrative guidelines say, “Unliquidated            person.
obligations, for financial reports prepared on a cash
basis, mean the amount of obligations incurred by the
recipient that have not been paid. For reports
prepared on an accrued expenditure basis, they
represent the amount of obligations incurred by the
recipient for which an outlay has not been recorded.
                                              31




     The unliquidated obligations would
     not be on this line because bills have
     not been paid out. Report amount on
     line 14 Remarks.




This is good. Let us know the amount
outstanding for payment. Please
remember: Federal funds must be
disbursed no later than 12-months after
the end of the budget period.
                                                                                                             32
                                                                                            Block 5, Partial Payment request
                 Please request payment a least quarterly.                                  number in sequential order to
                 It helps us to see that the SBDC has an                                    indicate the cumulative number of
                 active program and account.
                                                                                            forms submitted to the OSBDC

  Block 6,
  Employee
  ID#, must be
  the same as
  indicated on
  the 424 .




                                                             Block 10, Payee -- Please enter bank name, account
                                                             number and bank routing number, SBA will compare bank
                                                             info to the data in our systems to ensure that funds are
                                                             distributed to the correct bank.




Block 11a,
Total
Program
Outlays to
date must
include
Federal
and non-
Federal
matching
funds.



                  This is good. Your SF 270 should
                  agree with the expenditures
                  reported on the SF 269.                              Block 13, Certification is not shown; however, please
                                                                       remember to have the authorized person to sign, date
                                                                       and include a phone number and email address in block
                                                                       13.
                       33




This information is due along with the
final form 269. Additionally, it is
requested prior to a financial exam.




        Item 10e, Do not show the
        indirect non-cash match (
        waived indirect) on this
        form. Please use the
        “Schedule of indirect Costs”
        shown on the next page.
                                                                    34




This information is due along with the
final form 269. Additionally, it is
requested prior to a financial exam.




    the Notice of Award Item 13d states, In no instance shall the
    Recipient/SBDC Network charge indirect costs against this
    award which exceed amounts shown on the budget without
    prior written approval of the SBA Grants Management
    Specialist. You must obtain approval before claiming the
    higher amount of the SF 269.
                                                                                                                35
                              Spreadsheet of Actual Cost
                                         vs.
                                  Approved Budget




This information is requirement, see the NOA, Section g 3, Annual Report, “…A comparison of actual financial
expenditures by budget cost categories to the estimated budget. The Recipient must also include an explanation for
every instance where its actual expenditures in a given budget cost category exceeded its estimated expenditure for
that category, as established in its proposed budget…” This spreadsheet provides the actual expenditures compared
to the approved network budget . Please submit this spreadsheet along with the final form 269.
                                                                                                             36




The Recipient’s name goes here for the SBDC Network.




                                                                                               Refer to the Program
                                                                                               Announcement and the
                                                                                               Cooperative Agreement for the
                                                                                               definition and use of program
                                                                                               income.




                                                                                               Reminder: The carried forward
                                                                                               balance must reconcile to the
                                                                                               general ledger.

                                                                                               The program income
                                                                                               journal/ledger must show
                                                                                               income and expenses

                                                                                               Program income must be kept
                                                                                               in separate accounts.




                Have the authorized person to sign. This SBA Form 2113 and the
                spreadsheet to support this form is submitted along with the final form 269.
                It is required prior to a financial exam
                                                                          37




It’s important to maintain documentation of the SBDC participation in a
cosponsored event, as well as supporting documents to show the
distribution of the program income between cosponsors.
 38




If the current bank
data has changed,
please contact Alanna
Falcone at 202-619-
1612. SBA will update
your account to
ensure proper
payment distribution.

Your bank information
must be submitted to
SBA before
requesting payment.

Leave blank “Agency
Location Code and
Format”
      39




SF424 are submitted
one time through
grants.gov. Afterwards,
revisions are mailed or
submitted electronically
when signed by
authorized person. See
page 39 of this guide,
line 21.
40
            41




Do not show program income
(PI) on the 424 and 424A.
Grants.gov will add the amount
to the total.

 PI is not used to match the
federal dollars provided or in
place of funds already
budgeted in the cooperative
agreement. PI is added to
program funds to further the
SBDC program goals. Before
the award, PI is reported on
the Certification of Match and
Program Income form, which
tells us the PI available for use.

The applicant may explain the
intended use of PI in the budget
narrative. After the award, it is
reported only on the SBA Form
2113, Program Income and the
spreadsheet to support the
form 2113..
                                                                                                  42




Show consultants cost on line g “construction.” It’s important to separate consultants from the
contractual and other costs. The form in Grants.gov shows construction; however, we will know
that the intent is for consultants cost under this non-construction program. The OSBDC have
corrected the form 424A to show consultants on line g. You may obtain a copy of this form
from the OSBDC website at
http://www.sba.gov/aboutsba/sbaprograms/sbdc/funding/sbdc_forms.html.
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