OCJS fiscal monitors conduct reviews of Quarterly Subgrant Reports submitted to Grant Coordinators. The fiscal monitor’s role is to ensure:
- Correctness of the period funding date.
- Consistency with the reimbursement amount, current expenditures, and cash on hand amounts.
- Compliance between current expenditures, submitted backup documentation, and expenses in the approved budget or approved budget/programmatic adjustments.
- Uniformity of requested reimbursement between OCJS and match funds.
- Correctness of the sum of current expenditures.
Fiscal monitors either approve the request for reimbursement submitted with Quarterly Subgrant Reports (QSR) or return the QSR to the subrecipient for revision. QSRs returned for revision create a delay in funding due to the inaccuracies.
In order to ensure timely reimbursement approval and payment, it is critical for:
- Expenditures to match the approved grant budget or approved budget/programmatic adjustments.
- Submitted backup documentation match the current expenditures and include a
completed Equipment Inventory Form for final QSRS.
- OCJS funds and match funds be appropriately proportioned based on accepted grant application.
Backup documentation uploaded with the submitted QSR should support all current expenditures. Organizations should submit a summary QSR Budget Summary spreadsheet identifying current expenditures; however, supporting documentation is required for each cost category.
Regular Funding & Reporting Periods for QSRs
|Quarter||Funding Period||QSR Due Date|
|1st||January 1—March 31||April 30th|
|2nd||April 1—June 30||July 31st|
|3rd||July 1—September 30||October 31st|
|4th||October 1—December||January 31st|
Common Errors with QSR Submissions
- Miscalculations in salary/wages or fringe benefits
- Expenditures submitted for reimbursement do not match approved budget or adjustments
- Sales tax has been included as a requested reimbursement
- Programmatic adjustments are not submitted with a change in salary or personnel as- signed to the grant
- Requested reimbursement amounts do not match incurred expenditures
- Project and funding periods do not align
- Addresses in OH ID and the OCJS on-line grants management system do not match.
Both the federal and state government require supporting documentation for expenditures incurred. This documentation should be submitted during the funding period for which expenses were incurred and paid. The below is a list of acceptable supporting documentation.
Any cost, other than confidential funds or a de Minimus rate of 10% or less, must include supporting documentation otherwise the expense is considered unsupported and are not reimbursable.
|Cost Category||Acceptable Documentation|
|Consultants & Contracts||
Quarterly Subgrant Report Checklist
|Check Box||Items for QSR Correctness|
|QSR is submitted within 30 days of quarter ending date.|
|Period ending date and funding period match.|
|If required, relevant reports must be submitted on time before a QSR can be submitted.|
|Payment request matches cost expenditures.|
|The address used for your organization’s supplier ID in OH ID matches the address listed in the on-line grants management system.|
|The names and contact information for your organization are correct in the on-line grants management system.|
|All expenditures submitted were incurred during the correct project period.|
|Current expenditures match the most recently approved budget or adjustment. If they do not match, a programmatic or budget adjustment must be submitted prior to the submission of the QSR.|
|Submitted documentation supports the current expenditures. Please see the list of appropriate supporting documentation.|
|If match is required, it must be applied no later than the final QSR. If match is not required, please disregard.|
|For final QSR, completed Equipment Inventory Form is submitted if any equipment purchases were made.|
|For final QSR, signed Civil Rights document was submitted if required in Pre-Award Conditions.|