HomeMy WebLinkAbout210-09POLICY & PROCEDURE
Subject: ADMINISTRATION OF GRANTS Index: FINANCE
Number: 210-09
Effective Date:
8/12/2025
Supersedes:
10/04/2021
Page:
1 of 11
Staff Contact:
Kari Roller
Approved By:
1.0 PURPOSE:
The purpose of this policy is to establish guidelines for the identification, application,
administration, and reporting of grants from various external sources.
2.0 ORGANIZATIONS AFFECTED:
All departments/divisions
3.0 REFERENCES:
N/A
4.0 POLICY:
The City of Renton, through each department, shall actively pursue grant resource
opportunities, maintain an active and diverse portfolio, and utilize grant funds to
supplement and enhance the long-term goals and objectives of the city. Grant
application and administration shall be coordinated with the Grant Analyst.
This policy is applicable to all government grants regardless of dollar amount and for
private grants over thirty-thousand dollars ($30,000).
5.0 DEFINITIONS:
For the purpose of this administrative policy, the following definitions and descriptions
apply:
5.1 Accounting System: The city’s financial and accounting software package used
for entering, receiving, and monitoring departmental accounts; procurement of
goods, services, and assets, and recording of fixed assets.
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5.2 Accounts Receivable (AR): The component of the city’s accounting system that
records transactions and establishes a receivable for the grant amount billed.
When the money is received, the AR System reduces the outstanding AR
receivable/balance. All reimbursement requests sent to grantors must be
processed through AR.
5.3 Administrative Policy: This policy may be revised from time to time and shall
apply to all departments of the city.
5.4 Agenda Bill: A coversheet along with a resolution or ordinance (if necessary) and
supporting documentation, completed by each department, submitted for city
council action at a council meeting.
5.5 Assistance Listings (ALN; formerly CFDA): A database which helps the federal
government track all domestically funded programs. Federal programs are
assigned a number from the Assistance Listings database, administered by the
General Services Administration.
5.6 Budget Analyst: The city employee responsible for assisting a department with
the development of their budget; establishing project and account codes within
the accounting system; determining costs and benefits of various programs;
researching and analyzing data; reviewing financial records.
5.7 Federal Compliance Requirements: A series of directives established by the
United States federal government that are contained in 2 CFR 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards.
5.8 Federal Grant: A federally funded award to the city, whether directly from a
federal agency or indirectly through the State, county, or other quasi-judicial
government agency. Federal grant conditions must be met and are subject to the
Single Audit Act.
5.9 Federal Procurement Requirements: The process by which the federal
government of the United States requires all goods, services (notably
construction), and interests in real property to be procured. Procurement
requirements are one of several compliance requirements described in detail in
2 CFR 200, Subpart D.
5.10 Fiscal Year: The 12-month period beginning January 1 and ending December 31.
5.11 Grant: Funds, equipment, or services obtained through a grant application
process, which may be applied for by the City of Renton or jointly with another
municipal or governmental agency and is documented by a written Grant
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Agreement. These grant funds or services shall include, but are not limited to:
acquisition of real property; equipment; materials; architectural; engineering;
professional consultant services; construction; development or renovation of city
facilities; construction or renovation of public infrastructure; funds to operate
public programs or services; and funds to pay administrative costs for the
provision of public programs, projects or services, which include direct awards or
those that require matching funds.
5.12 Grant Agreement: A written contractual agreement, originated by the Grantor
upon grant application approval, which contains all required conditions,
specifications, and regulations applicable to the receipt of funds from a specified
grant.
5.13 Grant Analyst: The city employee assigned to grant oversight for the purpose of
providing financial information assistance to the Project Manager, as needed,
during the grant application process; monitoring documentation for compliance
and eligibility of reimbursement; identifying, requesting, and forwarding grant
information to the appropriate departments regarding the grant application and
administrative process; maintaining accurate documentation and accounting
record for compliance with grant and audit requirements.
5.14 Grant Application: The document submitted to the Grantor to request funds,
equipment or services. The document’s format is specified by the Grantor and
contains a narrative and financial description of the program, project or service
for which funds are being requested.
5.15 Grant Profile: Information related to the grant, including, but not limited to, the
award packet and the grant application submittal.
5.16 Grant Reimbursement Request: The internally generated documentation
compiled by the Project Manager to submit to the Grantor that identifies the
grant information needed to process a grant billing. The following documents
should be included in the grant reimbursement request: Accounts Receivable
invoice request form, agency-specific coversheet, Eden Expenditure Detail
Report, and supporting documents and/or invoices as required by the grantor.
5.17 Grantee: The City of Renton or consortium of agencies, if a joint grant.
5.18 Grantor: The entity or agency from whom the grant is received.
5.19 Private Grants: Funding that comes from non-governmental sources, such as
individuals, corporations, or foundations.
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5.20 Project Manager: The city employee responsible for the overall planning,
monitoring and execution of a particular project or activity for which grant funds
are being utilized.
5.21 Project Number: A number assigned to track revenues and expenditures
pertinent to a specific grant, established by the Budget Analyst upon request
from the Project Manager prior to the spending of funds.
5.22 Schedule of Expenditures of Federal Awards (SEFA): A schedule required by 2
CFR 200, Subpart F that includes a listing of all federal grant expenditures
incurred during the fiscal year. The Grant Analyst prepares and submits the SEFA
annually to the State Auditor’s Office (SAO) in conjunction with the city’s Annual
Comprehensive Financial Report (ACFR).
5.23 Single Audit Report: The report prepared by the State Auditor documenting the
results of its organizational-wide examination conducted under the Single Audit
Act of 1984, subsequent amendments and the Rules of the Auditor General
relating to agencies receiving federal grant funds.
5.24 State Grant: An award of state money, either directly from a state agency, or
indirectly through a pass-through entity, to an eligible grantee, to accomplish a
public purpose authorized by law.
5.25 Subaward: A “flow-down" of funding, where the original recipient of a grant (the
pass-through entity) distributes a portion of those funds to another entity (the
subrecipient) to perform specific tasks within the larger project.
5.26 Subrecipient: An entity, usually but not limited to non-federal entities, that
receives a subaward from a pass-through entity to carry out part of a federal
award; but does not include an individual that is a beneficiary of such award. A
subrecipient may also be a recipient of other federal awards directly from a
federal awarding agency.
6.0 PROCEDURES:
6.1 Grant Application:
6.1.1 The Project Manager shall actively research/review and request
information regarding grant opportunities. Responsibilities include, but
are not limited to, the initial notification to the Administrator of the
respective department and coordination with other departments who
may participate in some phase of the Grant Application, including the
Grants Analyst.
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6.1.2 If required by Grantor, departments shall obtain Council approval prior to
applying for grants. If pre-application legislative action is not required,
departments shall obtain authorization from the Administrator of the
respective department to pursue any grant opportunities based upon the
following considerations: likelihood of award; consistency with city
objectives and priorities; city cash match or in-kind requirements, if any;
and the ability of the city to prepare an application, implement a program
and meet compliance requirements should funding be received.
Utilization of the grant decision-making matrix (appendix A) can assist in
identifying a weighted score based on factors and criteria unique to the
grant. The outcome of the matrix will help to determine if it is in the best
interest of the city to pursue.
6.1.3 The Project Manager is responsible for ensuring that the cash match and
in-kind services are clearly identified and applied during the application
process to enable proper documentation throughout the grant
implementation and close-out process, including identification in the
city’s budget.
6.1.4 When federal funds are used, the Project Manager shall follow section
6.5 pertaining to federal grant compliance contained herein.
6.2 Grant Award Acceptance and Execution:
6.2.1 The Project Manager shall notify the Grant Analyst, in a timely manner,
about grant awards.
6.2.2 Upon Grant award notification from the Grantor, the Project Manager
shall prepare an Agenda Bill requesting city council authorization for the
execution and administration of the Grant Agreement and related
documents, and adjustment of the budget in the next budget adjustment.
All intergovernmental grant awards, regardless of dollar amount, require
council approval.
6.2.3 Once approved by council and the Grant Agreement has been signed, the
Project Manager must forward the executed documents to the Grantor.
6.2.4 An original of the fully executed Grant Agreement (executed by the city
and the Grantor) shall be received by the appropriate department and
filed with the City Clerk’s office. The Project Manager will also forward a
copy of the Grant Agreement to the Grant Analyst to assist in all
procurement decisions to comply with the grant requirements, as
applicable.
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6.3 Grant Administration/Implementation:
6.3.1 Upon receipt of the fully executed Grant Agreement, the Project
Manager shall coordinate revenue and expenditure account numbers
with the Budget Analyst. A new project number will be assigned if one
does not exist already.
6.3.2 A budget amendment request shall be submitted by the Project Manager
to the Budget Analyst for inclusion in the next budget adjustment. All
budget amendments shall be submitted in a timely manner following
execution of the Grant Agreement in order to keep the budget current
with respect to the financial status of the grant.
6.3.3 The Project Manager shall create a Grant Profile to maintain all
departmental grant documents. The Project Manager shall provide
documentation from the grant project files to the Grants Analyst upon
request.
6.3.4 The Project Manager must have a thorough understanding of the
compliance requirements stated in the Grant Agreement and understand
how to ensure those compliance requirements are met. If there are
questions on any of the requirements, it will be the Project Manager’s
responsibility to obtain an explanation or training on that requirement.
Information regarding the grant requirements may be obtained from the
Grantor itself, 2 CFR 200, or the Grant Analyst. Any unresolved questions
should be directed to the Grant Analyst.
6.3.5 All invoices, billing requests, grant funded equipment, etc. shall require
the correct project number and account number, including invoices being
used to satisfy grant matching requirements. Payroll related costs must
be tracked by coding grant-related time to the correct project number
within the city’s payroll timekeeping system and must be approved by a
supervisor with direct knowledge of the employee’s activities. The Project
Manager is responsible for obtaining the required authorization for all
costs related to the applicable grant.
6.3.6 The Project Manager is responsible for the expenditure of grant funds in
accordance with the city’s established policies and grantor procurement
requirements. When city policy differs from grantor procurement
requirements, the most restrictive process must be followed.
6.3.7 Grant receipts and expenditures must be maintained in accordance with
federal, state, and local guidelines/laws/statutes applicable to the
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agreement and generally accepted accounting principles for local
governments.
6.3.8 A Grant Reimbursement Request shall be prepared by the Project
Manager in accordance with city policies and the Grant Agreement.
These should be submitted on a timely basis following the expenditure of
funds and submitted to the Grant Analyst for verification of financial
information prior to submission to the Grantor. The Project Manager
shall forward a copy of all supporting documentation to the Grant Analyst
for review prior to being processed through Accounts Receivable.
6.3.9 To assure that expenditures are proper and in accordance with the terms
and conditions of the federal award and approved project budgets, the
fiscal reports or vouchers requesting payment under the agreements
must include certification, signed by an official who is authorized to
legally bind the city. which reads as follows: “By signing this report, I
certify to the best of my knowledge and belief that the report is true,
complete and accurate, and the expenditures, disbursements and cash
receipts are for the purposes and objectives set forth in the terms and
conditions of the federal award. I am aware that any false, fictitious, or
fraudulent information or the omission of any material fact, may subject
me to criminal, civil or administrative penalties for fraud, false
statements, false claims or otherwise.” Department Administrators or
their designee may sign this certification.
6.3.10 Advance payments are not allowed. Reimbursement requests must only
include expenditures that have been previously paid, reflect as paid in
the city’s accounting system, and the accounting period must be closed
by Finance. An exception will be made in the event the Grant Agreement
requires the reimbursement request to be submitted to the granting
agency by a date prior to Finance’s closing of the accounting period.
6.3.11 Upon review, the Grant Analyst shall forward the reimbursement request
to Accounts Receivable for final processing. If reimbursement request is
required to be submitted online via a Grantor provided system, the
Project Manager is responsible for submitting the billing after it has been
processed by Accounts Receivable. If not submitting through an online
system, Accounts Receivable can submit the billing, upon request and on
behalf of the Project Manager, directly to the Grantor via mail or email. A
project number must be used for all grant activity including the issuance
of requisitions, expenditures of funds, and receipt of grant
reimbursements.
6.4 Grant Monitoring/Reporting:
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6.4.1 The Project Manager shall prepare all reports of a statistical,
programmatic or fiscal nature, with technical assistance available from
the Grant Analyst, according to reporting frequency (e. g. monthly,
quarterly, annually) required by the Grant Agreement. A copy of the
reports shall be forwarded to the Grant Analyst for Finance
recordkeeping.
6.4.2 The Project Manager shall prepare departmental requests for changes in
the scope of the budget, or schedule of the Grant Agreement. Copies of
extension requests and approval must be provided to the Grant Analyst.
The Project Manager must update the Grant Profile and forward the
changes to the Grant Analyst within 30 days of approval of any of the
following: A change in the grant award amount; a change in the granting
period; a change to the other information required to maintain the
schedules of federal and State assistance or the close-out of a grant
extension. All other changes of non-financial nature should be made in a
timely basis.
6.4.3 When the Grantor requires public review and/or city council approval for
revisions, the Project Manager will prepare the agenda item.
6.4.4 Grant program and financial records shall be maintained according to
Washington State archive requirements (or longer, if mandated by the
Grant Agreement) from the date of “close-out” as designated by the
Grantor.
6.5 Compliance with Federal Funding:
6.5.1 All purchases being reimbursed by, or used as a city match for federal
grant awards shall adhere to the regulations as set forth in the Code of
Federal Regulations, Title 2, Chapter II, Part 200 (2CFR), including but not
limited to:
6.5.1.1 Maintenance and documented use of procurement procedures
consistent with 2CFR section 200.320.
6.5.1.1.1 Noncompetitive (sole source) procurement shall be
approved in writing by the Grantor, whenever possible.
6.5.1.2 Documentation supporting socioeconomic contracting efforts as
required under 2CFR section 200.321.
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6.5.1.3 Contractor verification and documentation of sam.gov
registration and exclusion (suspension and debarment) status for
procurements of $10,000 or more, pursuant to section 2CFR
200.214 and Part 180.
6.5.1.4 Domestic preference for purchase, acquisition or use of goods,
products, or materials in accordance with 2CFR section 200.322,
and Part 184 Build America, Buy America, as applicable.
6.5.1.5 Compliance with bonding requirements set forth in 2CFR section
200.326.
6.5.1.6 Documentation of contractor and subcontractor monitoring for
Davis-Bason and Related Acts required under 2CFR section
200.318, 29CFR Part 5, Subpart A.
6.5.1.7 For subawards issued to a recipient using federal funds, Project
Manager shall ensure all requirements set forth in 2CFR section
200.331 are adhered to.
6.6 Audit:
6.6.1 After the end of the fiscal year, the Grant Analyst shall prepare the
Schedule of Expenditures of Federal Awards (SEFA) and State Financial
Assistance and submit them to the State Auditor’s Office (SAO) in
conjunction with the Annual Comprehensive Financial Report (ACFR).
6.6.2 Federal and State grants are subject to annual audits by the city’s
external auditors and must comply with all procurement, cost, inventory,
and performance standards required by the city’s own policies and the
Grantor. It is the responsibility of the Project Manager to have these
documents available for review by the auditor if questioned.
6.6.3 The Grant Analyst shall be responsible for the coordination and
distribution of the Single Audit report to each granting agency.
6.6.4 The Grant Analyst shall furnish a copy of the Single Audit report to each
Project Manager, upon request, when it becomes available.
6.6.5 Any recommendations, exit items, management letters or findings
related to the grant reported by the external auditors in the Single Audit
Report shall be shared with the Project Manager once the audit is
complete. The Project Manager handling the response is required to
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assist the Grant Analyst in preparing a written response. In addition, the
Project Manager shall be responsible for taking the appropriate steps to
ensure that the situation is corrected and that it will not recur in future
years.
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APPENDIX A
Grant Decision-Making Matrix Weight 1 2 3 4 5 6 Rating
Weighted
Score
Value - amount of revenue generated per year by
the grant; the contract amount 5 0
Organization resources and staff capacity -
City staff available to designate their time to the
procurement, management and oversight of the
grant program 4 0
Reporting and compliance complexity - level
and frequency of reporting; contract requirements
designated by the grantor are in alignment with
current City policies and procedures 3 0
Grant application deadline - amount of time
designated by grantor to complete application
process, taking in to consideration collaboration
with other departments, if necessary (i.e. Finance,
Purchasing, etc.)3 0
Matching funds required - grantor
requirements to contribute City funds at a
specified level in order to receive grant money 3 0
Project plan - analysis, design, scheduling
and/or coordination to meet specified grant
program requirements 2 0
Staff experience and credentials - specific
skills, knowledge and know-how of City staff to
successfully execute, manage and complete
particular grant program 2 0
Administrative costs allowed -
reimbursement of administrative City staff time
and overhead costs related to the grant 1 0
Weighted Decision:0
Score < 75 = Do not apply
Score > 75 = Apply
The grant decision-making matrix is intended to be used as a guide only. Utilization of the grant decision-making matrix can assist in identifying a weighted score based on factors and criteria unique to the grant to determine if it is in the best
interest of the City to pursue; however, may not be the final determination of whether to apply or not.
CRITERIA
Negative Neutral Positive
Partially completed project plan, no
compilation of supporting documenation
Project plan complete with all supporting
documentation attached
More than $50K per year
Requires significant investment of
resources, including admin or support
staff time; no staff time to commit, cannot
reassign staff
Requires some investment of resources;
limited staff time available
Requires minimal investment of
resources; required time commitment can
be met by appropriate staff
Restrictive reporting and compliance
requirements; does not align with City
policies and procedures
Mostly complies with City policy and
procedures; some additional
process/procedure implementation
necessary
Grant requirements align with City
policies and procedures already in place
Less than 30 days 30-60 days More than 60 days
F
A
C
T
O
R
S
Less than $15K per year $15-50K per year
No federal grant experience; limited to no
specific grant experience
Federal and/or specific grant experience;
unfamiliar with particular grant program
Experience with federal grants and
specific grant program
No administrative costs allowed
Partial administrative costs
reimbursable; pending project setup in
Eden
Administrative costs fully reimbursed;
project already setup in Eden to cost time
to
100% Matching funds required; not
currently budgeted Partial matching funds required No matching funds required
No project plan completed/new project