Dr. Frank Kardasz, November 1, 2009

Supervising the Writing Process

  • Match the grant advertisement with the written work-product to make sure that the requirements are followed to the
    letter.
  • Grammar and spell check the written work-product to ensure professionalism.
  • Budget for staff training in grant management procedures.
  • Budget for personnel to do administrative grant work if possible.
  • Double check the math to make sure that the budget numbers are correct.

Supervising Implementation

  • Think ahead to the audit. What would the auditor say about this move?
  • Prevent commingling by creating separate accounts for fund tracking.
  • Have two levels of review for any work-product or grant reporting submissions that go to the funding agency.
  • On internal correspondence and memos, clearly identify grant numbers for ease of reference at audit time
  • Document deviations from originally budgeted items.
  • Obtain prior approval for deviations from the funding agency program manager.
  • Keep copies of everything for your records including e-mail communications.
  • Place reminders on your calender for all grant reporting target dates.
  • Inventory and track any property obtained through the grant.
  • Monitor and track overtime expenditures to avoid abuse.
  • Submit reports within the time frames listed below (if applicable to your grant)










Supervising the End of Grant

  • Meet the funding agency target dates.
  • Have all documentation organized in an accessible location for a future audit.
  • Giving funding back is better than trying to improperly expend funds at the last minute.

Supervising the Audit

  • Expect the demeanor of the auditors to be professional and serious.
  • Find a quiet an orderly place for the auditors to work.
  • Provide the documents required and keep copies for yourself.
  • Prepare to author a response to the audit findings.

Audit Objectives (From the Office of Justice Programs web page):

Awards are subject to conditions of fiscal, program, and general administration to which the recipient expressly agrees in
accepting the award (1). Accordingly, the audit objective is to review the recipient’s administration of funds and required non-
Federal contributions for the purpose of determining whether the recipient has:

  • Established an accounting system integrated with adequate internal fiscal and management controls to provide full
    accountability for revenues, expenditures, assets, and liabilities. This system should provide reasonable assurance
    that the organization is managing Federal financial assistance programs in compliance with applicable laws and
    regulations.

  • Prepared financial statements which are presented fairly, in accordance with generally accepted accounting
    principles.

  • Submitted financial reports (which may include Financial Status Reports, Cash Reports, and Claims for Advances and
    reimbursements), which contain accurate and reliable financial data, and are presented in accordance with the terms
    of applicable agreements.

  • Expended Federal funds in accordance with the terms of applicable agreements and those provisions of Federal law
    or regulations that could have a material effect on the financial statements or on the awards tested.

(1) Office of Justice Programs. (No date). Part III - Chapter 19: Audit Requirements. Retrieved November 1, 2009 from http:
//www.ojp.usdoj.gov/financialguide/part3/part3chap19.htm

Dr. Frank Kardasz  P.O. Box 45048 Phoenix, AZ 85064
e-mail:   
kardasz(at)kardasz.org
GRANTS AND FOUNDATIONS
Grant & Foundation Review and Supervision
Standard Programmatic and Financial Reporting Periods
Due Dates
October - December
January 10
January - March
April 10
April - June
July 10
July - September
October 10