uniform grant guidance: how to connect performance and financial data

Uniform Grant Guidance:

How to Connect Performance

and Financial DataEstablishing Performance

Measures and Reporting

Presented by:

Sandra Swab

April 15, 2015

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About the Presenter

Sandra Swab is currently an independent consultant focusing on

grants, data standards and performance measurement.

Over 30 years government experience focusing on focusing grants,

financial and program management.

Grants experience includes in setting up a federal funding program

and developing reporting requirements for it, overseeing and writing

grants agency policies, as well as developing electronic systems to

support the management of agency grants.

Sandra also wrote and developed grant government-wide policies

while working at the Office of Management and Budget as a Senior

Policy Analyst.

She is a member of the National Grants Management Association

(NGMA) and the Association of Government Accountants (AGA).

She is also sits on the Grants Advisory Board for Thompson Publishing.

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Agenda

Performance Perspective

Proposal Identification of Performance:

Projects & Organizations

Reporting: Linking Financial and

Performance Data

Questions

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GPRA (1993)—Requires strategic plans; long-term goals for

major functions/programs and be results oriented

FFATA (2006)—Reporting on federal spending on a public

website

ARRA (2009)—Central recipient reporting of awards with

managed oversight

GPRA Modernization (2010)—requires publication of

agencies’ strategic plans; accountable official for

performance improvement; and established Performance

Improvement Council (PIC)

DATA Act (2014)—Gov’t-wide data standards for financial

data

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View of Federal Performance

Reporting

Agency Goals & Funding

GPRA

Strategic Plans

Funding Program

Funding Program

Funding Program

Recipients RecipientsRecipients

Uniform Guidance

Budget A-11Publication

FFATA DATA

Act

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OMB’s Uniform Guidance stresses

performance

Requires federal programs to identify

goals and performance measures

Requires recipients to be able manage

award, report on identified performance

measures, and address risk

New award types focus on performance

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OMB’s Uniform Guidance stresses performance of grant funding by: Requiring tangible results (outputs) by

recipients

Requiring management be efficient and effective

Anticipating results will support the proposed goals (outcomes) of the grant and/or funding program

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PROPOSALS: FIRST STEPS IN

IDENTIFYING PERFORMANCE

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Funding Announcements

Agencies or funding opportunity

announcements will:

1. Identify the program goals for the

opportunity

2. Indicate the type of performance

measures for recipients to consider or

use

3. Identify reporting requirements

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Proposals

Proposal Requirements

Project narrative/scope of work

Addresses specific priority—identifies the

problem

Addresses capability to perform to meet

specific priority or criteria

Identifies expected outcomes and outputs to

support the outcomes

Relates to funding program/agencies goals

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Proposals


Funding budget by category

Creation of budget narrative to justify the

request

Sub-activities—may require a break-out of the

budget per activity

Sub-activities—may require separate budget

narrative

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Proposals


Project design identifying:

1. Detailed work outline or project plan with

timeline—include any measurement activity

2. Identification of any milestones (deliverables)

3. Identification of barriers & steps to overcome

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Proposals

Submitted proposals begin the process

for organizations to:

Identify & define performance measures

to be captured

Identify the financial & resource support

for proposed activities

Identify the timeline for deliverables,

reporting and completing the work

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AWARD AND POST-AWARD:

ADDRESSING PERFORMANCE

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Federal Awards Identify

Performance Measures

Based upon review, award can define:

1. Timing & scope of performance to goals

2. Specific programmatic goals, indicators,

or milestones to be accomplished

3. Specific outputs/outcomes

Requires relating financial data to performance

data

Agency

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Federal Awards Identify


Based upon review, award can

establish:

1. Special award conditions that can affect

meeting performance requirements

2. Additional financial reports

3. Prior approvals for certain actions

4. Additional project monitoring

Agency

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Federal Awards Reporting


Uniform Guidance requires that recipient reporting:Must be done on OMB approved

government-wide standard data collections

Is required to relate financial data to performance accomplishments

Frequency be established to determine progress, as well as supporting agency program/performance decisions

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Performance Reporting

Requirements

Reporting must cover each program,

activity or function

Reports require (non-construction):

Comparison of actual accomplishments

to objectives of the award established for

the period

Some type of cost or trend data when

applicable

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Requirements

Reports require (non-construction) identification of: When goals are met on time or earlier,

and benefits

Reasons when goals not met—internal and external impacts

Any time adjustment

Any cost overruns

Unexpected delays

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Requirements

Reports require (construction):

On-site technical inspections and certified

percentage completion data

Significant developments require

reporting to agency or pass-through (e.g.,

delays or adverse conditions)

Favorable conditions in meeting

schedules and reduction of resources

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Requirements

Pass-through non-federal entities or

prime recipients can:

1. Pass reporting requirements down (flow-

down requirement--§200.101—unless

specified otherwise)

2. Establish additional performance

measures that enables the pass-through

to meet its reporting requirements

(§200.331(a)(3))

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MEETING THE REQUIREMENT:

LINKING FINANCIAL DATA TO

PERFORMANCE

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Review the Award

Review the project scope

Identify specific activities within the

project

Identify discrete activities that make up

one major deliverable or objective

Identify the associated resources with

each activity—funds, staff and contracts

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Review the Award

Review the project scope

Set up a timeline for specific measured

activities

Identify required reporting timeframes

and what milestones or deliverables fall

within the timeframe

Establish an internal management report

on the activities

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Establish Data Structure

For each grant or activity

Use a defined data structure to link the

financial expenditures to an activity

Each grant or activity may have

additional internal identifiers

Link internal identifiers to required award

data for required federal reports

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Establish Internal Reports

For each grant or activity:

Produce a defined financial activity report for each grant/major activity on a regular basis

Establish an internal progress report for each grant/major activity; may include estimate on % complete

Both reports should be produced on a regular basis and should be reviewed internally.

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Comparing Performance

Reports to Financial Reports

3 Key Comparisons1. Internal progress report to the internal

financial expenditure report (within a specified timeframe)

2. Total expenditures for the specified timeframe to the activities identified in the progress report(s)

3. Results to the overall project plan/detailed work plan, or the milestones defined in the award

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Reporting the Results

Recipients should:1. Associate costs with activities to identify

performance progress

2. Identify potential changes in timeframes for meeting goals or in costs—which may require adjustments to the award (budget and scope)

3. Identify clearly when performance goals were met and clearly identify associated costs and savings

4. Identify any new strategies used or being considered to deliver services and meet program goals

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Suggestions to Link Financial

Data to Performance

Identifying financial expenditures

Recipients must be able to identify each

federal award with certain data (e.g.,

award ID, CFDA, program, etc.)

To break-down expenditures for more

than one activity in a grant may require

internal identifiers—mentioned earlier

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Data to Performance

Creating internal identifiers for multiple activities Award ID: ABC:A1; A2; A3, etc.

Identify resources with each activity and add tag (e.g., staff resources assigned to a grant and activity may be ABC: A1 on any time sheet)

Identify travel or contracts in same manner; request all documents contain the identifiers (invoices, reimbursements)

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Data to Performance Performance Reports

Use internal numbering scheme for reports: Grant ID: ABC:A1

Establish regular reporting schedule for progress reports

Identify the required reporting period covered under the progress reports (e.g.,

Federal Reporting Period One: April 30

Progress Report covers Jan. 1-15)

Identify any milestones, deliverables or major activities that will covered within the reporting period

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Data to Performance

Performance Reports

Based on milestone, deliverables or

identified goals—report activities

undertaken:

Some may be specific: No. client meetings,

provided transportation for clients, # of miles

(quantifiable)

Some activities may be narrative: Kick-off

meeting with partners (3 hrs.)—outcome draft

schedule of events—next meeting 2 weeks

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Data to Performance

Performance Reports Identify or note any expenditures associated

with activity

Compare time spent on activity and costs to budget

Use progress reports to produce grant award’s performance report with financial data

Use electronic systems designed to expedite & simplify standardized tasks

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PERFORMANCE REPORTING

SUMMARY

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Performance measures and goals will

be identified by the awarding agency

May be identified in funding

announcement

Can be adjusted in the award and may

have specific requirements of what to

measure; program specific

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Recipients must identify awards in their accounting systems to accurately track funds and report May require additional internal data

identifiers for awards with several activities

Each federal award requires separate reporting

Link internal identifiers to required award data

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Identify major milestones, deliverables

or major activities by reporting periods

Use routine progress or activity reports to

manage performance

Breakdown activities for manageable

tracking

Always identify potential changes that

impact dates and funding

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Use tools or create standard formats

for internal management reporting

Use approved data collection formats for

submitted reports

Use electronic systems that can report at

every level

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Recipients should consider:

1. Producing internal management reports

from their progress reports

2. Producing financial expenditure reports

on the grant awards on a regular basis—

outside of the required financial report

Internal report production identifies sound

organizational business practice.

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Requires Management and Oversight

Associated with performance reporting

are other aspects of the award that may

need to be considered:

Cost-Sharing

Budget Revisions

Program Income

Requesting Payments

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Questions

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uniform grant guidance: how to connect performance and financial data

Government & Nonprofit