| TIIAP GRANT RECIPIENT HANDBOOK |
INFRASTRUCTURE ASSISTANCE PROGRAM
(TIIAP)
INTRODUCTION
UNDERSTANDING YOUR GRANT AWARD DOCUMENT
CD-450: Financial Assistance AwardPROJECT START-UP DOCUMENTATION
U.S. Department of Commerce Financial Assistance Standard Terms and Conditions
U.S. Department of Commerce Financial Assistance Special Award Conditions
Financial Reporting Forms
Regulations, Circulars and Policies Related to Your Grant Award Document
Due Date
Content
Due Dates
Content
SF-3881: Automated Clearing House (ACH) Vendor/Miscellaneous Payment Enrollment FormSPECIAL AWARD CONDITIONS
SF-270: Request for Advance or Reimbursement
SF-269: Financial Status Report
SF-272: Federal Cash Transaction Report
CD-281: Report of Government Property in Possession of Contractor
Types of Special Award Condition Documentation Submitted to TIIAPPrivacy and Security Safeguards Plan
Certification of Non-Federal Matching Funds
Cash Contributions
In-Kind Contributions
Other Types
Program Income
Assessing Fees for Grant-Supported Services
Advertising and Marketing
Types of Special Award Condition Documentation Submitted to OEAM
Universal Service Discount Certification
CPA Certification of Financial Management System Adequacy
Other Types of Special Award Condition Documentation
Indirect Cost Rate Documentation
Types of Project Amendment Requests Permitted by TIIAP
Changes in Project Scope or Focus
No-Cost Budget Amendments
Changes in Key Project Personnel
How to Make an Amendment Request
Federal and Non-Federal Cost Share Ratio
Unauthorized Expenditures
Outstanding Debts to the Department of Commerce
EXTENSIONS OF THE GRANT AWARD PERIOD
Final Project Report
Formal Project Evaluation
List of Project Expenditures
CD-281: Report of Government Property in Possession of Contractor
Other Studies, Publications, Reports and/or Other Work Products Generated by the Project
FACILITATING COMMUNICATION BETWEEN TIIAP GRANT RECIPIENTS
TIIAP Listserv
TIIAP Web Site
TIIAP Update
CONTACTING THE GRANTS OFFICE (OEAM)
WHERE TO SEND REQUIRED REPORTS
DOCUMENTATION OF IN-KIND CONTRIBUTIONS
EXAMPLE OF REVISED BUDGET NARRATIVE
Congratulations on your recent grant award from the Telecommunications and Information Assistance Program (TIIAP).
This TIIAP Grant Recipient Handbook is designed to assist you in understanding the basic responsibilities of TIIAP grant recipients, and to provide you with information and guidance in the preparation of required reports and documents. We recommend that you carefully review this Handbook, and keep it available for easy reference throughout the period that your grant is active.
TIIAP also encourages you to carefully read your entire Financial Assistance Award document, which contains additional information on requirements and conditions of your grant award. You should pay particular attention to the Special Award Conditions that are included with the Grant Award Document.
As you begin your TIIAP project, it is very important that you differentiate between your TIIAP Program Officer, who is responsible for programmatic and technical matters related to your grant award, and your Office of Executive Assistance Management (OEAM) Grants Specialist, who is responsible for the financial and administrative aspects of your award. Your award document and this Handbook describe which documents should be directed to your TIIAP Program Officer, and which should be sent to your OEAM Grants Specialist. Knowing and understanding the difference can help you avoid delays in processing various aspects of your award at a later date.
Included with this Handbook are two Important Reminders and Due Dates checklists with which you can track your compliance with various TIIAP and OEAM deadlines. All of the items on the two checklists are important to the responsible management of your TIIAP grant award, and we encourage you to review and refer to it frequently to ensure that your organization remains in compliance with the terms and conditions of your grant award. Should you have questions regarding any of these requirements, please contact your TIIAP Program Officer by telephone at 202/482-2048, or by fax at 202/501-5136. The e-mail address of your Program Officer is listed on the Contacting TIIAP section of this Handbook. Your OEAM Grants Specialist can be reached by telephone at 202/482-1370, or by fax at 202/482-1844.
Please note that failure to provide required reports and other information on time and in full creates an unnecessary burden for your organization and for TIIAP and OEAM staff members. This situation also places your project out of compliance with the terms and conditions of your TIIAP grant award, a serious condition that may result in suspension or termination of your grant, establishment of an Account Receivable for all federal funds paid to your organization from this award, and/or denial of future grants to your organization.
As you begin your TIIAP project, we would like to remind you of some important additional details:
Project Start-Up Documentation, Quarterly Performance Reports and the Final Project Report must be Submitted to TIIAP in Electronic Form
Project Start-Up Documentation, all Quarterly Performance Reports and the Final Project Report must be submitted to TIIAP electronically via TIIAP's Web-based structured report system. You will receive more information and instructions on using this electronic reporting system in upcoming weeks.
All Other Required Materials must be Submitted to TIIAP in Hardcopy Form and in DUPLICATE
Please remember to submit all other required hardcopy documents and any supporting materials to TIIAP in duplicate (one original and one copy).
All Required Forms and Reports to OEAM Must be Submitted in Hardcopy Form and in TRIPLICATE
Please remember to submit all required forms and reports to OEAM in hardcopy form in triplicate (one original and two copies).
Grant Award Number
Please remember to always put your full 9-digit Grant Award number (for example, "TIIAP Grant # 55-60-98435") on any hardcopy forms or other materials that you submit to TIIAP or OEAM.
Valid Street Address
If you did not do so during the application process, you must provide TIIAP and OEAM with a complete and valid street address for your organization. Remember also to include all applicable Suite and Room numbers. Registered and express mail correspondence from TIIAP and OEAM cannot be delivered to a Post Office box number alone.
Changes in Address
Please make certain that the address on file with TIIAP and OEAM for your organization is current and correct. Please notify TIIAP and OEAM immediately of any address changes.
Your TIIAP Grant Award document package contains all of the materials and information necessary for your organization to remain in full compliance with the terms and conditions of your award. It is important that you read all of these materials, and that you keep them close at hand for ready reference during the months that your project is active. Even though your organization may have had previous experience with other federal grants, it is important to remember that each federal agency and grant program is different, and that each has its own distinct reporting requirements.
CD-450: Financial Assistance Award
The first item in your TIIAP Grant Award package is the one-page Financial Assistance Award (CD-450) document, the formal contract signed and dated by the OEAM Grants Officer that constitutes an obligation of federal funding for your project. Your package contains three identical copies of the CD-450, each of which must be signed and dated by an authorized official from your organization. In signing these documents, your organization agrees to comply with the provisions, terms and conditions of the Grant Award. Once the CD-450 has been signed and dated, two copies must be returned to the Grants Officer within 15 days of receipt, and the third copy retained by your organization. If the two signed copies are not returned to OEAM within the 15 day period, the Grants Officer may declare your Grant Award to be null and void.
Please check to make sure that the information contained on the CD-450 is complete and accurate. If you believe that an item is incorrect, you should contact the OEAM Grants Specialist who is listed on the first page of the Special Award Conditions packet. Do not attempt to make any changes to the award document on your own.
U.S. Department of Commerce Financial Assistance Standard Terms and Conditions
The Department of Commerce Financial Assistance Standard Terms and Conditions document contained in your Grant Award package describes a number of general financial, programmatic and other Departmental award requirements with which your organization must comply.
Among the items covered in the Standard Terms and Conditions document are the following:
- Financial Requirements: 1) A description of the Financial Reports that your organization will be required to submit to OEAM; 2) An explanation of how your organization should request a payment from your TIIAP award; 3) A clarification of the federal and non-federal cost sharing rule; 4) A discussion of general guidelines governing budget changes and transfers of funds among budget categories on your award; 5) A description of indirect costs; 6) A warning about incurring costs and/or obligating federal funds beyond the project expiration date; and 7) A note about grant-related tax refunds.
- Programmatic Requirements: 1) A description of the Quarterly Performance Reports that your organization will be required to submit to TIIAP; 2) A discussion of general guidelines regarding programmatic changes related to your award; 3) A note regarding actions that might be taken in the event of unsatisfactory performance on your grant award; and 4) A statement regarding your obligation to notify TIIAP in the event that your organization receives other federal awards relative to the scope of work of your TIIAP project.
- Other Requirements: 1) An explanation of the applicability of provisions of your award to subrecipients, subawards, contracts and subcontracts; 2) A description of organization-wide and project-related audit requirements; 3) A note regarding payment of debts owed to the federal government; 4) An explanation of various regulations regarding non-discrimination, government-wide debarment and suspension, lobbying restrictions, name checks and other requirements related to your award.
U.S. Department of Commerce Financial Assistance Special Award Conditions
The Department of Commerce Financial Assistance Special Award Conditions document contained in your Grant Award package contains specific information related to your particular award, reiterates some of the requirements contained in the Standard Terms and Conditions, and describes a number of requirements that must be met before federal funds from your grant award can be released to your organization.
The Special Awards Conditions document lists the names, addresses and telephone numbers of your organization's TIIAP Program Officer, OEAM Grants Officer, and OEAM Grants Specialist, as well as the primary contact individual for your organization. The document also describes the general nature of your funded project, and lists the agreed-upon line-item budget figures for your project by federal and non-federal share. In addition, it identifies the required components of the Quarterly Performance Reports and Closeout Documentation package that your organization will be required to submit to TIIAP.
Among the Special Award Conditions that may be specifically required of your organization are the following:
- Privacy and Security Safeguards Plan
- Certification of Non-Federal Matching Funds
- Universal Service Discount Certification
- Certification of Adequacy of Financial Management System
Each is described in the Special Award Conditions section of this Handbook.
Your Grant Award package will contain a number of blank forms that are to be used in submitting required financial information to OEAM. Each of the forms may be reproduced as often as necessary. These forms are as follows:
- SF-3881: Automated Clearing House (ACH) Vendor/Miscellaneous Payment Enrollment Form
- SF-270: Request for Advance or Reimbursement
- SF-269: Financial Status Report
- SF-272: Federal Cash Transactions Report
- CD-281: Report of Government Property in Possession of Contractor
Each of these required Financial Reports and Forms is discussed in the Financial Reports and Forms section of this Handbook.
Regulations, Circulars and Policies Related to Your Grant Award Document
The front page of your Financial Assistance Award document (CD-450) contains a list of regulations, circulars and policies that may apply to your TIIAP grant award. Those that have checks appearing in front of them specifically apply to your organization's award. Copies of each of these are included with your Grant Award package.
TIIAP requires your organization to submit project Start-Up Documentation that provides initial background information regarding your project. The purpose of the Start-Up Documentation is to establish an initial framework of data and information from which TIIAP will be able assess the progress being made on your project during the period that it is active.
Project Start-Up Documentation is to be submitted to TIIAP electronically via the TIIAP Web-based structured reporting system within 60 days after the award start date. Your organization will receive additional information on TIIAP's electronic submission requirements in upcoming weeks.
Your organization will be expected to provide TIIAP with the following information and data in your Project Start-Up Documentation:
- Background Information Regarding your Organization: Primary contact and address data, organization type, etc.
- Key Project Personnel
- All Project Partners and/or Subrecipients Associated with your Project
- Project Purpose and Outcomes: The community impacts that your project is ultimately designed to achieve, and the measurable changes in your community that can realistically and logically be expected to result from your project.
- Project Scope: The overall range and spectrum of activities encompassed by your project and the characteristics of your project's intended end users and indirect beneficiaries.
- Project Implementation: The key activities and specific milestones that you expect to complete during the period that the grant is active.
- Project Evaluation: The specific methods that will be used to evaluate your project's impact, and the group that will have primary responsibility for conducting project-related evaluation activities.
Should you have any questions regarding the preparation of your Start-Up Documentation Report, please contact your TIIAP Program Officer.
TIIAP requires your organization to submit a Quarterly Performance Report (also referred to as a Quarterly Programmatic or Quarterly Technical Report) that reports on project-related activities that have taken place during each calendar quarter that the project is active. The purpose of the Quarterly Performance Report is to allow TIIAP to track the progress being made on your project, and to provide your organization with an opportunity to document your achievements and the lessons that have been learned from your project to date. The Report also gives you the opportunity to discuss any difficulties or obstacles that you may be encountering so that TIIAP will be in a position to help you prevent more serious problems at a later date.
Quarterly Performance Reports are to be submitted to TIIAP electronically via the TIIAP Web-based structured reporting system within thirty days after the end of each calendar quarter. Your organization will receive additional information on TIIAP's electronic Quarterly Performance Report submission requirements in upcoming weeks.
Dates on which Quarterly Performance Reports are due is as follows:
- For the Quarter ending December 31, the report is due to TIIAP no later than January 31
(IMPORTANT NOTE: For the first Quarter of your project — the Quarter ending December 31, 1998 — no Quarterly Performance Report is due).
- For the Quarter ending March 31, the report is due to TIIAP no later than April 30
- For the Quarter ending June 30, the report is due to TIIAP no later than July 31
- For the Quarter ending September 30, the report is due to TIIAP no later than October 31
It is extremely important that your organization submit all Quarterly Performance Reports on time.
If the Project Period End Date for your grant falls within a quarter, your organization is not required to submit a Quarterly Performance Report for that particular quarter. Instead, these final activities should be reported in the Final Report that is included with your Closeout Documentation.
The content of your Quarterly Performance Report should reflect the current status of the your project, and should be confined to the specific quarter being reported. Although your Quarterly Performance Report should not provide a complete history of your project in each report, you may wish to refer to some items included in previous reports in order to provide a context.
Your organization will be expected to provide TIIAP with the following information and data in each Quarterly Performance Report:
- Key Project Personnel: Changes in key project staff during the quarter being reported.
- Project Partners and/or Subrecipients: Changes in project partners and/or subrecipients associated with your project during the quarter being reported.
- Project Implementation: Significant activities conducted or milestones achieved during the quarter being reported; the extent to which your project was able to complete the key activities and specific milestones that it was expected to complete during the quarter; project changes or modifications that may need to be addressed in upcoming months; and the implementation status of local TIIAP sites.
- Problems and Obstacles: Any problems, obstacles or unanticipated events that your project encountered during the quarter being reported.
- Outreach/Dissemination: Any outreach activities that your organization used to publicize or disseminate information about your project during the quarter being reported.
In addition, Quarterly Performance Reports submitted for the Quarter ending September 30 of each year must contain information on three additional items:
- Project Outcomes: Any significant breakthroughs that your project achieved during the previous 12 months in implementing your proposed approach, attaining specific outcomes, expanding the number of end-users utilizing a particular technology, and/or expanding the general public's access to new information technologies.
- Publications: Information regarding any articles, reports or other publications written about your TIIAP project during the previous 12 months.
- Project Feedback: Your thoughts and recommendations on how the TIIAP program can improve the quality and usefulness of its technical assistance and the quarterly reporting process.
The information in your Quarterly Performance Report will help TIIAP staff document the steps that individual grant recipients are taking to implement their projects. Within TIIAP, this information will be used for routine program monitoring, for identifying projects in need of technical assistance, and for identifying potentially promising practices that warrant more intensive study and/or adoption by other projects.
Please remember that it is extremely important that your organization submit all Quarterly Performance Reports on time. Failure to submit Reports in a timely fashion places your organization out of compliance with the terms and conditions of your grant award, and may result in the suspension of payments associated with the grant, an effort to recover funds that have already been disbursed, and/or termination of the grant award.
Should you have any questions regarding the preparation of your Quarterly Performance Report, please contact your TIIAP Program Officer.
During the period that your TIIAP grant is active, your organization will be required to submit a series of financial reports and forms to the Office of Executive Assistance Management (OEAM). The Financial Assistance Standard Terms and Conditions section of your TIIAP grant award document contains detailed information regarding these reports and other financial requirements related to your award, as well as instructions on how to request award payments.
The principal financial reports and forms that your organization will be required to submit to OEAM are as follows:
SF-3881: Automated Clearing House (ACH) Vendor/Miscellaneous Payment Enrollment Form
The first form that your organization will be required to submit to OEAM is the Automated Clearing House (ACH) Vendor/Miscellaneous Payment Enrollment Form (Standard Form 3881 [SF-3881]), which establishes an account into which your grant award payment installments can be electronically transferred. The SF-3881 should be completed and returned to OEAM immediately upon receipt. All grant recipients are required to submit this form.
Form SF-3881 form is available online: http://www.onr.navy.mil/02/024/forms/sf3881.pdf.
SF-270: Request for Advance or Reimbursement
When your organization wishes to request a payment from your TIIAP award, you are required to submit a Request for Advance or Reimbursement (Standard Form 270 [SF-270]) to OEAM. Such a request can be made no more frequently than monthly, and the request must be limited to the minimum amount necessary to meet immediate disbursement needs. Unless otherwise specified in a Special Award Condition in your grant document, the method of payment for the award will be through a wire transfer of funds directly into your organization's bank account.
The Request for Advance or Reimbursement form is available online: http://www.onr.navy.mil/02/024/forms/sf270.pdf . Several blank Request for Advance or Reimbursement forms are also included in your grant award document package.
Completed original copies of Request for Advance or Reimbursement forms should be sent to OEAM, not to TIIAP. All Request for Advance or Reimbursement forms must be submitted in triplicate (one original and two copies).
SF-269: Financial Status Report
Your organization is required to submit a Financial Status Report (Standard Form 269 [SF-269]) to OEAM on a calendar quarter basis for the quarters ending March 31, June 30, September 30, and December 31, or any portion thereof, whether there was financial activity during that period or not. Financial Status Reports are due no later than 30 days following the end of each reporting period.
Your organization is also required to submit a final Financial Status Report to OEAM within 90 days following the expiration of your project's Grant Award Period.
The Financial Status Report form is available online: http://www.hud.gov/lea/leasf269.pdf. Several blank Financial Status Report forms are also included in your grant award document package.
Completed original copies of Financial Status Reports should be sent to OEAM, not to TIIAP. All Financial Status Reports must be submitted in triplicate (one original and two copies).
SF-272: Federal Cash Transactions Report
Your organization is also required to submit a Federal Cash Transactions Report (Standard Form 272 [SF-272]) to OEAM that reports on the status of federal funds that have been advanced to your organization. The SF-272 is due fifteen business days following the end of each calendar quarter for awards under $1 million, and fifteen business days following the end of each month for awards over $1 million. If your organization has not yet drawn down federal funds on your award, it is not necessary to submit a SF-272.
The Federal Cash Transactions Report form is available online: http://www.onr.navy.mil/02/024/forms/sf272.pdf . Several blank Federal Cash Transactions Report forms are also included in your grant award document package.
Completed original copies of Federal Cash Transactions Reports should be sent to OEAM, not to TIIAP. All Federal Cash Transactions Reports must be submitted in triplicate (one original and two copies).
CD-281: Report of Government Property in Possession of Contractor
When your TIIAP project has been completed, OEAM requires that a Report of Government Property in Possession of Contractor (Commerce Department Form 281 [CD-281]) be submitted as part of the closeout documentation for the grant award. The CD-281 is an inventory of all equipment acquired under the grant with both federal and non-federal funds.
A copy of a Report of Government Property in Possession of Contractor form can be found in Exhibit 5. of the Appendix.
Should you have questions regarding the preparation of any of these Financial Reports, please contact your OEAM Grants Specialist.
Your award document may contain one or more Special Award Conditions that require the submission of specific documents to TIIAP or to OEAM before federal funds can be released to your organization. Special Award Conditions regarding the release of federal funds are generally listed in the first eight pages of your award document. Read them thoroughly, paying particular attention to the date on which each item is due.
Types of Special Award Condition Documentation to be Submitted to TIIAP
Privacy and Security Safeguards Plan
Your TIIAP grant award may contain a Special Award Condition that requires your organization to submit a detailed plan describing the policies and technical mechanisms that your group will employ to protect network security and safeguard the privacy of individuals associated with your project. Your organization will be required to submit such a Privacy and Security Safeguards Plan to TIIAP within 60 days after the award start date.
Your organization's Privacy and Security Safeguards Plan should contain a detailed description of the technical mechanisms your organization plans to employ to safeguard the confidentiality of information and the privacy of any individuals involved with the project, either as end-users or as information providers. Your plan should also discuss specific policies and procedures that your organization plans to use to accomplish this goal, such as non-disclosure agreements, verification procedures, access authorization mechanisms, and the training of staff and end-users regarding the nature of security and privacy issues. In addition, you should indicate how you plan to safeguard the integrity of your own system, and to protect it from viruses, hackers, and other outside threats.
Should you have questions regarding the preparation of your Privacy and Security Safeguards Plan, please contact your TIIAP Program Officer.
Certification of Non-Federal Matching Funds
Your TIIAP grant award document may contain a Special Award Condition requiring that your organization submit a letter to TIIAP within 180 days from the award start date certifying that the entire non-federal share of the matching funds for your project have been secured and are available. No funds from the federal share of your grant award can be released until your organization has provided this certification to TIIAP. If your organization is not able to provide this certification, the language of the Non-Federal Matching Funds Special Award Condition states that the grant award "may be terminated."
The Non-Federal Matching Funds certification should be in the form of a letter signed by your organization's Chief Executive Officer, Chief Operating Officer, Chief Financial Officer, or other authorized signatory. The non-federal matching funds identified in your letter should be identical in amount to those originally reported as a non-federal match for the project on the SF-424 and SF-424A of your organization's TIIAP grant application, as negotiated. Although no supporting financial documentation is required in addition to your letter of certification, its inclusion can often simplify the task of evaluating your letter of certification.
Non-Federal Matching Funds are generally of two types:
- Cash Contributions, which include direct monetary contributions from any non-federal source. Cash contributions are defined in OMB Circular A-110, Subpart A, Sec. 2(f) as "the recipient's cash outlay, including the outlay of money contributed to the recipient by third parties." Salaries for personnel working on a project and paid by the recipient from non-federal funds are considered cash contributions.
- In-Kind Contributions, which the federal government defines as non-cash donations to a project that may count toward satisfying the non-federal matching requirement of a project's total budget. In general, in-kind contributions might include: 1) contributions of services from individuals, such as professional consultants, engineers, attorneys, programmers, software engineers, systems professionals, etc.; 2) contributions of services from organizations such as telephone companies, network access providers, satellite companies, cable television operators, etc.; and 3) loaned or donated equipment, supplies, and/or building space, including computers, software, office space and equipment, etc.
Third party in-kind contributions may count towards satisfying the non-federal matching requirement of your project budget only in those instances where, if your organization were to pay for them, the payments would be considered allowable costs. You may not count an item or a service as an in-kind contribution simply because it has value; it must be something that is actually used in your project. In general, an item or service may be considered as an in-kind contribution only if it: 1) is an allowable project expense; 2) appears as a projected expenditure in your project budget; and 3) is being donated to your project to save your organization from the cost of purchasing it. In short, an in-kind contribution is something that you would otherwise have to purchase.
More specific information regarding the documentation of in-kind contributions can be found at the end of this Handbook.
Should you have questions regarding the preparation of your Non-Federal Matching Funds Certification, please contact your TIIAP Program Officer.
- Program Income: All TIIAP awards contain a Special Award Condition that reads:
"Program income earned during the award period shall be retained by the Recipient and shall be added to funds committed to the award and used for the purposes and under the conditions applicable to the use of award funds."Program income means gross income earned by a grant recipient that is directly generated by a supported activity or earned as a result of the award. If your organization is assessing fees to outside organizations or individuals for services, such as training, Internet access, or web page hosting, and the costs of providing those services are included in the project budget (in either the federal or non-federal share), then your project is earning program income.
If your project is earning program income, then your organization, as the recipient, must use the funds for a purpose that is consistent with the purposes of the award. Typically, this would involve using the funds to expand the scope of the project, or for other uses identified at the time of award negotiation. The funds must be obligated during the award period. The use of program income is subject to audit.
All of the responsibilities relating to program income also apply to all subrecipients of an award. For example, if the grant has paid for equipment that your organization transfers to a third party and the third party uses the equipment to provide a service that generates income, then your organization must report the income.
Should you have any questions about how this Special Award Condition might affect your organization's award, please contact your TIIAP Program Officer.
- Assessing Fees for Grant-Supported Services: Some TIIAP awards will contain a Special Award Condition stating that grant recipients must not use equipment acquired with federal or matching funds to provide services to non-federal outside organizations for a fee that is less than private companies charge for equivalent services. This requirement will extend throughout the period that the Government retains an interest in the equipment.
This Special Award Condition only applies to services provided for a fee. Services provided to outside organizations or to the public free of charge are not affected by this requirement.
Any TIIAP recipient that is assessing fees for grant-supported services that can also be obtained from private businesses must ensure that the rates charged for those services are no less than what private companies generally charge for "equivalent" services. If you are unsure whether or not your organization is in compliance with these provisions, it is imperative that you contact your TIIAP Program Officer immediately to discuss the services in question.
This Special Award Condition is in effect for as long as any equipment, such as servers, routers, personal computers, and modems, is used to provide services to outside organizations or to the public for a fee. It applies to TIIAP awards that have been completed as well as to those that remain active. The equipment in question refers not only to equipment purchased with federal funds, but to all equipment included in the project budget, including that owned by third-parties.
Should you have any questions about how this Special Award Condition might affect your organization's award, please contact your TIIAP Program Officer.
- Advertising and Marketing: Some TIIAP awards will contain a Special Award Condition requiring that the project devote a fixed amount of the project budget to implement an advertising, marketing and/or public awareness training program that will further the goals of the project. This Special Award Condition is placed on awards that have expressed an intent to perform advertising and marketing activities in conjunction with the award. If your award does not contain this Special Award Condition and you plan to implement an advertising, marketing and/or public awareness training program, please contact your TIIAP Program Officer to inquire about seeking prior written approval. Cost principles generally restrict advertising costs. This Special Award Condition does not require the submission of any documentation on the part of your organization.
Types of Special Award Condition Documentation to be Submitted to OEAM
Universal Service Discount Certification
Under the new Universal Service Discounts provisions of Section 254 of the Telecommunications Act of 1996, eligible schools, libraries, and public and rural not for-profit health care providers will be allowed discounts on the purchase of all commercially available telecommunications services, Internet access, and internal connections.
If your organization or any of your partners and/or subrecipients is eligible, your TIIAP grant award may contain a Special Award Condition requiring your organization to submit certification to TIIAP that: 1) your organization will expeditiously apply for and accept any discounts, currently available or for which you may later become eligible, under the Universal Service Discounts provisions of the Act; and that 2) you will advise all partners and/or subrecipients participating in your grant award that they are expected to apply for and to accept any discounts available under the Act. Your organization will be required to submit Universal Service Discount Certification to OEAM within 30 days after the date of execution of the award by the Grants Officer.
In accordance with the cost principles applicable to your grant award, only actual costs incurred are allowable. Discounts (representing reductions in previously estimated costs) cannot be used to meet cost share or matching funds requirements. If the cost of services changes as a result of a universal service discount, resulting in a change in the total project cost for your award, your organization may need to submit a formal request for an amendment of your project's budget.
Should you have any questions about the Universal Service Discount Certification and how it might affect your organization's award, please contact your OEAM Grants Specialist.
Certification of Financial Management System Adequacy
Your TIIAP Grant Award document may contain a Special Award Condition requiring that your organization submit certification from a Certified Public Accountant to OEAM within 60 days of the award start date that your organization's financial management system is adequate to meet the standards prescribed in OMB Circular A-110.
Should you have any questions about the Certification of Adequacy of Financial Management System requirement, please contact your OEAM Grants Specialist.
Other Types of Special Award Condition Documentation
Indirect Cost Rate Documentation
Your TIIAP Grant Award document may contain a Special Award Condition requiring that your organization submit information to your cognizant federal agency [1] to establish an indirect cost rate. Indirect costs are those costs that are incurred in the course of administering a project (for example, the rental of office space), but which are not readily identifiable with direct project goals and outcomes.
Indirect costs cannot be allowable charges against your award unless they have been specifically included as a line item in the approved budget that was incorporated into your award. A proposed indirect cost rate may be incorporated into in an award with the understanding that the grant recipient must seek formal approval for the rate from a cognizant federal agency within 90 days from the award start date.
If your organization is entitled to claim indirect costs and has not previously established an indirect cost rate with a federal agency, your organization will be allowed to draw down indirect costs at your proposed rate for a period of 90 days from the award start date. During this period, your organization will be required to submit documentation to the Department's Office of Inspector General (OIG) or other cognizant federal agency to establish (or renew) such a rate. Such documentation should include an indirect cost proposal and a cost allocation plan. Your organization must provide the OEAM Grants Officer with a copy of your letter of transmittal to the OIG or to your cognizant federal agency.
If the grant recipient organization fails to submit the required documentation to the OIG or other federal agency within the 90 day period, the OEAM Grants Officer is authorized to preclude recovery of any indirect costs under the award.
Should you have questions regarding indirect cost rates, please contact your OEAM Grants Specialist.
During the months that your TIIAP project is active, you may occasionally find that some aspects of your project plan are in need of modification. In such situations, you are required to inform TIIAP in advance of possible project modifications, to discuss these with your Program Officer, and, in some cases, to formally request and receive prior approvals from TIIAP and OEAM before such changes can take place. Examples of such situations include instances in which: 1) a project appears to be shifting away from its originally stated objectives and scope; 2) key personnel are about to leave a project; and/or 3) a project budget seems to be in need of re-alignment. In such cases, it may be necessary for you formally request a Project Amendment in order to complete the project.
Types of Project Amendment Requests Permitted by TIIAP
Changes in Project Scope or Focus
As TIIAP grant recipients begin work on their projects, some may find that unanticipated circumstances intervene over time to cause subtle shifts in the overall focus and/or scope of their projects. For example, an organization may come to realize that a technology different from the one proposed in the award document should be substituted to achieve similar project goals. Another grant recipient might decide that the number of locations served by a project should be increased or decreased, that the number of services provided should be expanded, and/or that the planned project sites should be changed.
Some proposed modifications to the scope or focus of a project are relatively minor and do not require a formal amendment to the grant award. However, in instances where the scope or focus of the project may undergo significant modification, grant recipients are required to request and seek prior written approval before they can undertake such a revision in the program plan. A decision to request a project Scope or Focus Amendment should be made only after you have thoroughly discussed the proposed modifications and the need for such an amendment with your TIIAP Program Officer. Amendment approvals may not be sought retroactively for changes in project scope or focus. All amendments must receive the prior written approval of the Grants Officer.
Grant recipients should be aware that at some point a requested change in project scope or focus represents such a departure from the nature of the project that it cannot be approved by the Grants Officer.
Occasionally it may be necessary for a TIIAP grant recipient to request modification of a project's budget in order to complete a project. Such budget amendment requests usually involve the transfer of specific amounts budgeted for one or more categories to one or more other categories in order to absorb an unanticipated expense. Requests for No-Cost Budget Amendments cannot seek additional federal funds. In addition, they should only be sought for significant line item changes to the project budget (i.e., those that result in a ten percent shift upward or downward in dollar amount for a primary budget category).
No-Cost Budget Amendment requests must be accompanied by a revised project budget narrative and Standard Form 424A (SF-424A), Budget Information - Non-Construction Programs.
Before considering any amendment to your project's budget, it is important to remember that your organization was awarded a TIIAP grant to complete a specific project at an agreed-upon Total Project Cost, with a further understanding that the federal share would not exceed the amount of the specified federal award. If your project can be completed for less than the cost that was estimated in the award document, then both your organization and the federal government have saved money. [2] After completing the project and purchasing services and items approved for the project, your organization does not have authorization to spend any remaining federal funds. For example, if the original approved budget for your project included the purchase of six computers, and these computers actually cost only half of what had been budgeted, your organization does not have authorization to buy an additional six computers as part of the grant project.
Any decision to request a No-Cost Budget Amendment should be made only after you have discussed the need for the amendment with your TIIAP Program Officer. Such requests require the prior written approval of the Grants Officer. No-Cost Budget Amendments cannot be approved retroactively for items purchased or expenses incurred without prior written authorization.
In most instances, TIIAP does not permit budget amendments to increase the amount of federal funding for a project.
Sample text for a revised budget narrative can be found at the end of this document.
Changes in Key Project Personnel
Your organization must also provide written notification and formally request an amendment for any change in the key person(s) specified in your project's application or award document. While sudden personnel changes cannot always be anticipated in time to seek prior approval from TIIAP and OEAM, such an amendment is required if the principal administrative oversight and responsibility for a project is going to be shifted from one individual to another within the grant recipient organization. A request for an amendment of this type should be sought as soon as possible, and must be accompanied by a CD-346 - Applicant for Funding Assistance [3] and resume for each key project individual listed.
How to Make an Amendment Request
After you have consulted with your TIIAP Program Officer and you decide that an Amendment request is warranted, you should prepare an Amendment Request letter and submit it to TIIAP at least 30 days before the end of the grant award period. [4] Amendment Requests should not be sought retroactively. The request should be clearly labeled as an Amendment Request, and should not be combined with a Quarterly Performance Report, an Extension Request, or any other submission. The letter should state clearly what changes your organization wishes to make to the project and the reasons for them. All relevant cost figures must be included. In addition, it is important that your letter contain a statement certifying your Amendment Request will not result in additional costs to the federal government.[5]
All Amendment Requests will be reviewed by TIIAP and OEAM prior to issuing written approval or denial of your request. If your Amendment Request is approved, the Grants Officer will provide written notification to your organization; if it is denied, the Grants Officer will send a letter notifying you of this fact. Amendment approvals are not considered official until a formal letter of notification has been signed by the Grants Officer.
It is important to remember that no matter what anyone may tell you, if you do not receive written approval from the Grants Officer, your request for an amendment is not approved. If your organization decides to purchase items of equipment listed in the Amendment Request prior to receiving written approval, you do so at your own risk. If the Amendment Request is eventually turned down, your organization will have to bear the entire cost of the unauthorized purchase. In addition, if it is learned that the equipment was purchased before written approval was received, the Amendment Request may be denied or the approval rescinded.
Federal and Non-Federal Cost Share Ratio
In accepting the federal award, your organization is committed to provide the matching funds identified in the approved budget. Therefore, budget amendments that result in a decrease of the non-federal matching share will result in a corresponding decrease in the federal share of the award.
The non-federal share of your award, whether in cash or in in-kind contributions, is expected to be paid out at the same general rate as the federal share. Exceptions to this requirement may be granted by the Grants Officer based on sufficient documentation demonstrating previously determined plans for, or later commitment of, cash or in-kind contributions.
Items, services or equipment that does not appear in the award document or has not been the subject of an approved amendment will be removed from the project budget by TIIAP and OEAM at the time of closeout. If this occurs, your organization may be required to refund federal funds previously paid to your organization.
Outstanding Debts to the Department of Commerce
Please note that if your organization has an outstanding debt with any part of the Department of Commerce that is more than 30 days old, or any known debt with another federal agency, OEAM will not process an Amendment Request until this debt has been satisfied.
The Grant Award Period is the time during which your organization can obligate your federal grant funds to complete your approved project. The Grant Award Period for your TIIAP grant appears on the first page of your CD-450 award document. All project activities must be completed by the end of the Grant Award Period.
Occasionally a grant recipient organization may consider it necessary to request a one-time extension of a grant award period in order to complete a project. A number of factors beyond the control of the organization may lead them to believe that such an extension is necessary, including slow delivery of equipment from vendors, delays in connecting project sites, unexpected turnover of key project personnel, and related causes.
Extension Requests should be made only after you have thoroughly discussed the need for such an extension with your TIIAP Program Officer. Extension Request letters should be prepared and submitted to TIIAP at least 30 days before the end of the grant award period. This allows a request to be given full consideration before the Grant Award Period expires. Extension Requests may not be honored retroactively. The request should be clearly labeled as an Extension Request, and should not be combined with a Quarterly Performance Report, an Amendment Request, or any other submission.
Extension Request letters should contain a full explanation of what has happened to make a project extension necessary. Extensions will be granted for good cause only. Generally TIIAP will look for causes beyond the grant recipient's control in considering an Extension Request, and it may request supporting documentation to accompany the request. TIIAP does not look favorably upon requests that appear to result from simple inactivity on the part of the grant recipient organization. The request must be for a no-cost project extension that does seek additional federal funding.
Extension Request letters must state the length of time requested for the extension. Project extensions are customarily granted in three-month increments; extensions of grant award periods are rarely granted for more than twelve months. Extension Requests must be also be accompanied by a revised project timetable.
All Extension Requests will be reviewed by TIIAP and OEAM prior to issuing written approval or denial of requests. If an Extension Request is approved, the Grants Officer will send an Amendment to Financial Assistance Award (CD-451) Form to the grant recipient organization; if it is denied, the Grants Officer will send a letter notifying the recipient of this fact. Extension approvals are not considered official until the CD-451 Form has been signed by both the Grants Officer and the authorized signatory from a grant recipient organization. No matter what an organization may be told, if it does not receive written approval from OEAM, its request for an extension is not approved.
Your organization is required to provide TIIAP with full closeout documentation for your project within ninety (90) days following project completion or the expiration of your Grant Award Period, whichever comes first. Closeout Documentation includes the following components:
The final report is your best opportunity to assess the successes, challenges, surprises, and other significant experiences you encountered during your project. The final report should reflect what you learned — what worked, what did not work so well, what you might do differently. Please remember that TIIAP is a national demonstration program — your experiences are of interest to the program and to communities across the country. As you complete the final report, try to put yourself in the position of a colleague who has not yet had your opportunity, but who would like to embark on a similar project in another community.
Your organization's final project report must be submitted to TIIAP electronically via the TIIAP Web-based structured reporting system. Your organization will be expected to provide TIIAP with the following information and data in your final project report:
Evaluation
- Project Outcomes: Progress that your organization made toward achieving the original long-term outcomes and goals identified for the project, as well as any additional outcomes that the project may have achieved.
- Project Accomplishments: Information regarding your project's most significant accomplishment or achievement; impacts that your project may have had on the community-at-large; ways in which your project may have changed the way in which end-users perform their jobs and/or carry out other activities; any unanticipated problems that resulted from the project; and the number of individuals who may have directly or indirectly benefited from TIIAP-related equipment or resources since the beginning of the project.
- Project Expansion: Any efforts made to serve additional end-users in locations or organizations beyond those initially targeted in your TIIAP proposal.
- Spin-Off Activities: Any related activities or additional services generated by your TIIAP project.
- Partnerships: Your assessment of the overall success of your project's partnerships; factors that may have facilitated or hindered the success of these partnerships; and the extent to which your organization's relationship with your partner organizations may have changed as a result of their participation in your TIIAP project.
- Lessons Learned: Any lessons that your organization learned from this project that might be of interest and use to other organizations attempting similar projects.
- Impact of the TIIAP Grant: Your organization's assessment of the impact that your TIIAP grant had on your ability to implement your planned initiative or activity.
- Future Plans: Plans that your organization has for the project now that your TIIAP grant has been completed.
Your final Documentation report should include a separate, stand-alone Evaluation Report. This document should report the results and findings from the study proposed in your grant application. Your discussion should include an analysis of the extent to which the technology proposed and/or employed in your project contributed to the solution of the specific problem(s) defined in your project's proposal. You should also include an analysis of the data on all measures created in your proposal. Please describe fully any changes in your evaluation plan and the rationale for such changes. Please attach all formal evaluation reports, user surveys, focus group results, statistical data, and other evaluation materials that were by-products of the project.
Closeout documentation should include a complete listing of project-related expenditures by object class category. The list should be organized according to the format of the approved budget contained in the Financial Assistance Award document. Your organization should also provide brief explanations for any aspect of the expenditures that are unusual, or that do not appear on either the originally negotiated project budget or on any subsequently amended budgets. This will greatly facilitate TIIAP review of your closeout materials. A spreadsheet template is available to assist you.
The total expenditures reported must equal the total project cost reported on the final Financial Status Report (SF 269) submitted to OEAM.
Please also remember that your organization is subject to the auditing requirements described in the Special Terms and Conditions section of your grant award document. Audit requirements are discussed later in this Handbook.
CD-281: Report of Government Property in Possession of Contractor
A Report of Government Property in Possession of Contractor (Commerce Department Form 281 [CD-281]) must be submitted as part of the closeout documentation for your grant award. The CD-281 is an inventory listing of all equipment that your organization acquired under the grant with both federal and non-federal funds.
Copies of CD-281 forms are included in your grant award packet. A reference copy of a CD-281 form can be found in Exhibit 5. of the Appendix.
Should you have questions regarding the preparation of the CD-281, please contact your OEAM Grants Specialist.
Other Studies, Publications, Reports and/or Other Work Products Generated by the Project
Please include with the closeout documentation copies of any final reports, studies, publicity coverage, letters from the public, awards, etc. that were generated as a result of and that relate to your project. Please do not submit duplicate copies of materials that you previously submitted to TIIAP.
TIIAP encourages the active exchange of information amongst grant recipients. To foster such communication, TIIAP has established a Listserv and a World Wide Web Site.
TIIAP has developed a Listserv tiiapgrant E-mail list for exclusive use by grant recipients, their project partners and/or subrecipients, and TIIAP staff. We encourage you to join and use the Listserv to communicate with other grant recipients about common challenges, concerns and/or opportunities related to your projects.
To gain access to the TIIAP Listserv, you should send an E-mail to tiiap@ntia.doc.gov and request that you be added as a member.
TIIAP also has its own Web Site at www.ntia.doc.gov. To reach the TIIAP Web Site, go to the NTIA Home Page at www.ntia.doc.gov and follow the links to "Grants and Assistance." Information on this site is updated on a regular basis.
The following items on the TIIAP Web Site are apt to be of particular interest to TIIAP grant recipients:
Descriptions of Funded TIIAP Projects and Contacts
This section contains a description of all TIIAP projects funded since the program began in 1994, and includes names of project contacts, award amounts and other data pertaining to each project.
TIIAP's News from the Field
An on-line newsletter that features stories from TIIAP grant recipients from around the nation. TIIAP encourages grant recipient contributions to News from the Field. Should you have articles or announcements that you would like to contribute, please contact Judith Sparrow of the TIIAP staff at jsparrow@ntia.doc.gov.
TIIAP has a quarterly print newsletter, TIIAP Update, that contains information on the TIIAP program and projects, as well as articles on various technology applications. Should you have ideas or announcements that you would like to contribute, please contact Judith Sparrow of the TIIAP staff at jsparrow@ntia.doc.gov.
All TIIAP grant recipients are subject to audit requirements contained in Office of Management and Budget (OMB) Circular A-133, revised June 30, 1997. A copy of the A-133 is included in your grant award package.
OMB Circular A-133 requires that non-profit organizations, government agencies, Indian tribes and educational institutions expending more than $300,000 in federal funds during a one-year period conduct an audit in accordance with guidelines outlined in the A-133. These audits are to be performed in one of two ways. A TIIAP-specific audit may be performed if the organization receives federal funds solely from TIIAP. If the organization receives funds from more than one federal source during the year that the audit is conducted, an organization-wide audit must be performed.
In general, A-133 requires TIIAP grant recipients to obtain annual audits. [6] Copies of such audits must be provided to each federal agency that provides funds to your organization. The copy of the audit report to be provided to the Department of Commerce should be sent to the following address:
Mr. William F. Bedwell, Jr.A second copy of the audit report should be sent to the Bureau of the Census, which has been designated by OMB as a central clearinghouse. The address is as follows:
Office of Audits - Regional Audits
Office of Inspector General
United States Department of Commerce, Suite 2342
401 West Peachtree Street, NW
Atlanta, GA 30308
Federal Audit ClearinghouseAll TIIAP grant recipients are also required to send a copy of the audit transmittal letter to their OEAM Grants Specialist.
Bureau of the Census
1201 East 10th Street
Jeffersonville, IN 47132
We urge you to read and review the A-133 audit requirements with your accountant.
The Department of Commerce Financial Assistance Standard Terms and Conditions addresses the subject of audits in Section D (page 6).
Should you have questions related to audit requirements, please contact your OEAM Grants Specialist.
| TELEPHONE: | TIIAP Main Office | (202) 482-2048 |
| FAX: | TIIAP Main Office TIIAP Program Officers |
(202) 501-5136 (202) 501-8138 |
| EMAIL: | TIIAP Main Office | tiiap@ntia.doc.gov |
| TIIAP Director: Stephen J. Downs |
sdowns@ntia.doc.gov |
|
| TIIAP Evaluation Specialist: Francine E. Jefferson, Ph.D. |
fjefferson@ntia.doc.gov |
|
| TIIAP Program Officers: Don Druker Lammot du Pont Phillip English Thomas Hardy Sahon Palmer Steve Saleh Judith Sparrow Mark Tibbetts Shari Wyatt |
ddruker@ntia.doc.gov ldupont@ntia.doc.gov penglish@ntia.doc.gov thardy@ntia.doc.gov spalmer@ntia.doc.gov ssaleh@ntia.doc.gov jsparrow@ntia.doc.gov mtibbetts@ntia.doc.gov swyatt@ntia.doc.gov |
|
| TIIAP Grants Assistants: Youlanda Brown Conswella Hackney Edna McCormick |
ybrown@ntia.doc.gov chackney@ntia.doc.gov emccormick@ntia.doc.gov |
|
| NTIA WEB PAGE: | www.ntia.doc.gov | |
| TELEPHONE: | OEAM Main Office | (202) 482-1370 |
| FAX: | OEAM Main Office | (202) 482-1844 |
Your Telecommunications and Information Infrastructure Assistance Program (TIIAP) Program Officer should be the initial contact for all programmatic and technical matters related to your Grant Award. The reports and other documents that you will be submitting to TIIAP include:These materials should be mailed to your TIIAP Program Officer at the following address:
- Project Start-Up Documentation
- Quarterly Performance Reports
- Special Award Condition Documentation pertaining to programmatic/technical issues
- Requests for Project Amendments
- Requests for an Extension of a Grant Award Period
- Closeout Documentation
U.S. Department of Commerce/NTIAThe name of your organization's TIIAP Program Officer is listed in the Special Awards Conditions section of your Grant Award Document.
TIIAP, Room 4096
1401 Constitution Avenue, NW
Washington, DC 20230
The Office of Executive Assistance Management (OEAM) is the Federal Grants Office within the Department of Commerce that is responsible for all administrative and financial matters related to your TIIAP Grant Award. The Reports, forms, and other documents that you will be submitting to your OEAM Grants Specialist include:These materials should be mailed to your OEAM Grants Specialist at the following address:
- SF-3881: ACH Vendor/Miscellaneous Payment Enrollment Form
- SF-269: Financial Status Report
- SF-272: Federal Cash Transactions Report
- SF-270: Request for Advance or Reimbursement
- CD-281: Report of Government Property in Possession of Contractor
- Special Award Condition Documentation related to fiscal/administrative issues
U.S. Department of CommerceThe name of your organization's OEAM Grants Specialist is listed in the Special Awards Conditions section of your Grant Award Document.
OEAM, Room 6054
1401 Constitution Avenue, NW
Washington, DC 20230
The Telecommunications and Information Infrastructure Assistance Program (TIIAP) has received a number of inquiries from grant recipients seeking guidance on how their organizations should document the value of in-kind contributions donated to their projects. Since in-kind donations may count toward satisfying the non-federal matching requirement of a project's budget, it is very important that the value of such contributions be accurately identified and documented in order to facilitate project audits. Accordingly, this document seeks to clarify the subject of in-kind contributions by providing answers to commonly-asked questions on the subject.
What Are In-Kind Contributions?
The federal government defines third-party in-kind Contributions as non-cash donations to a project that may count toward satisfying the non-federal matching requirement of a project's total budget. In general, such contributions might include the following:
- Contributions of services from individuals such as professional consultants, engineers, attorneys, programmers, software engineers, systems professionals, etc.
- Contributions of services from organizations such as telephone companies, network access providers, satellite, companies, cable television operators, etc.
- Loaned or donated equipment, supplies, and/or building space, including computers, software, office space and equipment, etc.
How Do I Include In-Kind Contributions as Part of My Project's Budget?
An organizations may include third-party in-kind contributions as part of the matching requirement in its project budget as long as such contributions have been approved by TIIAP during the negotiation of the grant award, and have been included as part of the originally approved budget for the project. In-kind contributions may not be added after-the-fact to a project's budget during the award period without the written consent of the Department of Commerce. Organizations interested in adding in-kind contributions to their project budgets during the award period must first contact a TIIAP Program Officer to request a budget amendment.
Third-party in-kind contributions may count toward satisfying a non-federal matching requirement of a project budget only in those instances where, if the party receiving the contributions were to pay for them, the payments would be considered allowable costs.
Grant recipients may not count an item or a service as an in-kind contribution simply because it has value; the item or service must be something that is actually used in the project. In general, an item or service may be considered as an in-kind contribution if, an only if, it:
- is an allowable project expense,
- is already included in the project budget, and
- is being donated to the project to save your group the cost of actually purchasing it.
For example, your organization may not claim a donated truck or van as an in-kind contribution because TIIAP does not consider such items to be allowable project expenses. However, if your project budget includes the services of a consultant, which TIIAP generally considers to be an allowable cost, and the consultant decides to donate his or her services to your project, the value of the donated services can be considered as an in-kind contribution.
Another example: If you plan to buy a computer for your project — which is an allowable expense — and someone decides to donate the same computer to your project, the value of the computer can be considered as an in-kind donation. However, if you plan to buy a computer for your project, and someone gives you a television set, the television set cannot be considered an in-kind contribution because it is not a line item in the original budget, even though it may be an allowable cost.
How Do I Place a Value on In-Kind Contributions?
The value of third-party contributions must be verifiable from the records of grant recipients. These records must show how the value placed on third-party in-kind contributions was derived. The Department of Commerce provides grant recipients with the following guidance in placing a value on third-party in-kind contributions:
Placing a value on contributions of services from individuals: Unpaid volunteer services to a grant recipient by individuals should be valued at rates consistent with those ordinarily paid for similar work in the grant recipient's organization. If the grant recipient does not have employees performing similar work, the rates should be consistent with those ordinarily paid by other employers for similar work in the same labor market. In either case, a reasonable amount of fringe benefits should be included in the valuation. When an employer other than a grant recipient or cost-type contractor furnishes free of charge the services of an employee in the employee's normal line of work, the services should be valued at the employee's regular rate of pay, exclusive of the employee's fringe benefits and overhead costs.
Placing a value on contributions of services from groups: Unpaid services provided to a grant recipient by a group should be valued at rates consistent with those the group would ordinarily charge commercial clients for similar work. If the contributing group does not publish a schedule of rates for the services it is now providing to the grant recipient, the value placed on these services should be consistent with those ordinarily charged by other groups providing similar services in the recipient's locale. However, if no other group in the area provides the services being donated to the grant recipient, or if the services are of such a specialized nature that it would not be possible to contract with any other group for the same services, then a reasonable valuation should be placed on the donated services. The value placed on the donated services should exclude the group's overhead costs.
Placing a value on loaned or donated supplies, equipment, and/or building space: If a third party donates supplies, the contribution should be placed at the market value of the supplies at the time of donation. If a third party donates the use of equipment or space in a building, but retains title, the contribution should be valued at the fair rental rate of the equipment or space. If a third party donates equipment or building space, and the title passes to a grant recipient or subgrantee, the market value at the time of donation of the equipment and the fair market rental rate of the donate building space may be counted at matching, subject to the approval of the Department of Commerce. In all cases, the approval may be given only if a purchase of the equipment or rental of the property would be approved as an allowable direct cost. If any part of the donated property was acquired with federal funds, only the non-federal share of the property may be counted as a match.
The values placed on third-party in-kind contributions for matching purposes must conform to the above guidelines. If a third-party in-kind contribution is of a type not treated in those sections, the value placed upon it must be fair and reasonable.
Should you have specific questions regarding the documentation of in-kind contributions for your TIIAP project, please contact your TIIAP Program Officer.
424A (Revised 8/22/99) PERSONNEL Project Director. The Project Director will oversee all aspects of the grant. Responsibilities will include ensuring that budget and timetable targets are met, selecting contractors, putting together an advisory committee, preparing project reports, working with evaluation consultant to develop the project evaluation, and supervising the project staff. The Project Director will work 25% of the time for 18 months. Based on an annual salary of $60,000, the cost to the project will be $22,500. Federal Funds: $22,500 Matching Funds: $0 Total: $22,500
Project Director (Revised 8/22/99). The Project Director will oversee all aspects of the grant. Responsibilities will include ensuring that budget and timetable targets are met, selecting contractors, putting together an advisory committee, preparing project reports, working with the evaluation consultant to develop the prject evaluation, and supervising the project staff. In addition, the Project Director will travel to each site with the evaluation coordinator to conduct site visits. The Project Director will work 35% of the time for 18 months. Based on an annual salary of $60,000, the cost to the project will be $31,500.Matching Funds: $0 Total: $31,500 End User Trainer. The End User Trainer will design and develop curricula, and conduct training classes for end users at each of the 12 project sites. The Trainer will be assigned 100% of the time to the project for the first 12 months and 50% for the remaining 6 months. Based on an annual salary of $24,000, the total cost will be $30,000. Federal Funds: $8,500 Matching Funds: $22,000 Total: $30,000
End User Trainer (Revised 8/22/99). The End User Trainer will design and develop curricula, and conduct training classes for end users at each of the 12 project sites. The Trainer will be assigned 100% of the time to the project for the first 12 months. However, during the last 6 months of the project, the Trainer will not be needed; training will be handled by local site coordinators on a contractual basis. Based on an annual salary of $24,000, the total project cost of the Trainer will be $24,000, and will be provided as matching funds.Matching Funds: $24,000 Total: $24,000
Total Federal Funds:
Total Matching Funds:
Total Personnel Cost$30,500
$22,000
$52,500
Total Federal Funds (Revised 8/22/99):
Total Matching Funds (Revised 8/22/99):
Total Personnel Cost: (Revised 8/22/99)$31,500
$24,000
$55,500EQUIPMENT Personal Computers. 1 personal computer will be installed at each of 12 sites for public access to the network. Each computer will be equipped with a high-speed modem and a CD-ROM drive and will cost $2,000. Federal Funds: $0 Matching Funds: $24,000 Total: $24,000
Personal Computers (Revised 8/22/99). 2 personal computers will be installed at each of 12 sites for public access to the network. Each computer will be equipped with a high-speed modem and a CD-ROM drive and will cost $1,000. In addition, Federal funds will be used to purchase 2 laptop computers with high-speed modems that will be loaned to end users on an as-needed basis. The computers will cost $1500 each.Matching Funds: $24,000 Total: $27,000 Network Server. A GreatServer 2000 network server will be located at the project headquarters. The server will be the repository of the local information files and will manage the electronic mail communication among the sites. The server will be configured with a 1 GB hard drive, 32 MB of RAM, and will have a magnetic tape drive for backup purposes. Cost: $14,498. Federal Funds: $14,498 Matching Funds: $0 Total: $14,498
Network Router (Revised 8/22/99). A network router will be donated by Cisco and located at the project headquarters. The router will manage communications with the external network. The cost of the router is estimated at $3,500.Matching Funds: $3,500 Total: $3,500
Total Federal Funds:
Total Matching Funds:
Total Equipment Cost$14,498
$24,000
$38,498
Total Federal Funds (Revised 8/22/99):
Total Matching Funds (Revised 8/22/99):
Total Equipment Cost: (Revised 8/22/99)$17,498
$27,500
$44,998
"We have tentatively identified some funds within the grant that may be
available to help with this change, but we are prepared to pay any increase
in the total cost of the project from local sources and the change will be
accomplished at no additional cost to the federal government."
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"The changes requested in this amendment will be accomplished at no additional
cost to the federal government. Any increase in the total cost of the project
caused by the requested amendment will be covered from local funding sources;" or