Mecklenburg County
Community Service Grants
FY2017 Request for Applications
Informational Session
October 12, 2015
Agenda
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Purpose
Eligibility Criteria
Performance Measurement
Application and Supporting Documents
Timeline
Questions
Application Demo
Closing Remarks
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Purpose of Community Service Grants
• Opportunity for Mecklenburg County to partner with nonprofit agencies, that serve
County residents, to deliver targeted services aligned to the County’s strategic goals.
• Role of grant administrators
• Ensure alignment of nonprofit funding investments with the County’s strategic
goals
• Manage competitive application process to obtain the best results for the County’s
investments
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Eligibility Criteria
Serve the residents of Mecklenburg County
Have a 501(c)3 nonprofit designation with the IRS
Submit documentation supporting organization’s efforts to support a diversified
workforce
Membership to professional affiliation which supports organization’s sustainability
Clearly contribute to one of three target areas
No revenue suspension
No overdue taxes
Submit independently audited financial statements
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Target Areas
• Improve the High School Graduation Rate
• Improve literacy
• Decrease achievement gaps
• Increase parental involvement
• Provide access to hobbies, extracurricular activities and mentors
• Prevent Health Risks and Diseases
• Provide immunization
• Encourage changed behaviors to avoid illness
• Increase access to health care
• Promote Residents’ Financial Self-Sufficiency
• Provide pre-employment services (incl. soft skills training)
• Provide hard skills training
• Provide employment support
• Assist with job retention and advancement
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NC Secretary of State
Revenue Suspension List
• Organizations out of compliance with the NC Secretary of State requirements to keep
their charter will be deemed ineligible
• Check your status at http://www.secretary.state.nc.us/corporations/csearch.aspx
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NC Department of Revenue
Overdue Taxes List
• Organizations with overdue taxes (federal or state) will be deemed ineligible for
funding
• Check your status at http://www.secretary.state.nc.us/taxliens/filingsearch.aspx
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Audit Requirements
A. Audited Financial Statements – must be prepared annually in accordance with Generally Accepted
Accounting Principles (GAAP) by an independent Certified Public Accountant (CPA)
1. Balance sheet, statement of financial position or statement of assets, liabilities, and owner’s
equity
2. Statement of income or statement of revenues and expenses
3. Statement of cash flows
4. Independent auditor’s opinion
5. Notes to financial statements and supplemental information
B. Audited Financial Statements – year-end date must be no more than 12 months prior to the
beginning of the contract term
FY2015 Audited Financial Statements are due by Friday, May 13, 2016.
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Audit Requirements (continued)
C. Comply with audit requirements in NCGS 143C-6-22 & 23 and OMB Circular A-133 and
disclosure requirements in 42 CFR 455.104-6
D. If audit reveals any reportable or material issue(s) with regard to compliance with GAAP, you
must provide (and bear the cost of any professional advice associated with) the following:
1. A written statement explaining each issue
2. An action plan with implementation timetable for resolving each issue
3. Periodic reports on progress toward resolution of each issue
FY2015 Audited Financial Statements are due by Friday, May 13, 2016.
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Audit Requirements (continued)
E. If you fail to submit Audited Financial Statements in accordance with these requirements, then:
1.
FOR CURRENT GRANT RECIPIENTS – the County may suspend all funds immediately until the County
receives them
2.
FOR NEW GRANT APPLICANTS – you have not met the application requirements
3.
FOR ALL – the County’s Finance Director may grant a reasonable extension if circumstances for
submission are beyond your control or your CPA’s control
F. If financial records are judged to be un-auditable or if audit reveals competent evidence of reckless or willful
financial mismanagement practices or intentional or criminal wrongdoing, the County may suspend all funds
immediately without further notice.
FY2015 Audited Financial Statements are due by Friday, May 13, 2016.
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Requirements versus Standards
STOP
RED FLAGS
• Qualified or Adverse Opinion
• NOT prepared by
independent CPA
• Negative Equity on Balance Sheet
• NOT prepared in
accordance with GAAP
• Pending Lawsuits
• Dated prior to 6/30/15
• Tax Liabilities
• High Debt Ratio
• Going Concerns noted by CPA
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Performance Significance
• Performance Management Philosophy:
• “The Managing 4 Results (M4R) business philosophy is to make management decisions
and funding choices using quantifiable performance data.”
• Accountability:
• Performance assessed on an annual basis
• Review output, efficiency and outcome key performance indicators to determine if
organizations are meeting goals
• Retain records of raw and aggregate data for Office of Management & Budget review
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Performance Measurement
• Output Measures
• An output is a count of what is produced through various activities and programs.
Examples:
• # of clients/customers served
• # lunches served
• tons of waste removed
• # applications processed
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Performance Measurement (continued)
Outcome Measures
• An outcome is the result of a program, service, and set of activities or strategy. It is not a
description of what was done; rather, it should be used to describe the impact of the
service, set of activities or strategy.
Examples:
• % of clients placed in jobs
• % of children immunized by age 3
• % of diseases reduced in the community
• % of cases processed
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Key Questions for Consideration
• For each measure, is raw data available and can results be replicated?
• Are measures reflective of the full scope of the service?
• Are the targets for the outcome measures realistic and ambitious based on performance and
organizational/industry standards?
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Joint Applications
• Organizations can now apply to provide services as a single organization or with another/other
organization(s)
• Joint applications should realize some level of efficiency
• More services provided at same cost
• Same services provided at lower cost
• Opportunity to collaborate to holistically serve clients/participants
• Must still provide financial statements, evidence of 501c3 status and NC Center for Nonprofits
membership for each organization in the application
• There is no preferential treatment of joint applications
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Required Documents
Audited Financial Statement prepared in accordance with generally accepted accounting
principals by an independent Certified Public Accountant
Copy of IRS letter certifying non-profit classification
Workforce representation documentation
Copies of Articles of incorporation and bylaws
Salary disclosure
Confirmation of membership with a professional association
Organizations that do not submit audited financial statements will be removed from the
application pull and will not be considered for funding.
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CSG Application
The application can be accessed online at the following link:
bit.ly/1LfNtAV
For questions, email:
grants@mecklenburgcountync.gov
cc Christopher.Williams@mecklenburgcountync.gov
cc Emily.Burns@mecklenburgcountync.gov
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Contract Insurance Requirements
• Commercial General Liability
• Limit not less than $1M per occurrence/aggregate
• Workers’ Compensation
• Limit not less than $100K per accident, $500K diseases per policy limit
• Professional Errors and Omissions
• Limit not less than $1M per claim occurrence
• Sexual Abuse and Molestation
• Limit not less than $1M per claim occurrence
• Cyber Liability
• Limit not less than $1M per occurrence
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Three Year Sunset
Beginning in FY2016, grantees must compete through the general application
process. Applicants that are successful at receiving funding for 3 consecutive years
will be evaluated for the following options:
(1) establishing a vendor relationship with a Mecklenburg department;
(2) continuation as a Community Service Grant recipient; or,
(3) discontinuation of funding.
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Frequently Asked Questions
• I recently received my 501c3 status and don’t have the audit data that we need from previous
years, will I be considered?
o In order to apply for funding for FY17, all applicants must submit independently audited
financial statements; no exceptions.
• Why does the County have the audit requirement?
o We are using tax‐payer dollars. A very small portion of what you pay in your property
taxes goes to this process. The audit is a standardized, external way for us to know that the
data you submit to us for your budget are accurate.
• If my organization’s fiscal year is December 31, when do you need the audited financial
statement?
o No later than Friday, May 13, 2016
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Frequently Asked Questions
• Are new applicants encouraged to apply?
o Yes, new applicants are encouraged to apply.
• Are you going to consider proposals from organizations that are collaborating on joint
programs?
o Yes.
• Is there a minimum budget that qualifies an organization to apply?
o There’s no minimum size of the budget for the application process. The advisory
panels will look at your organization in totality trying to understand the history and
level of stability. All organizations that meet the eligibility requirements are
encouraged to apply.
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Frequently Asked Questions
• How does the County define sustainability?
o The organization and program can continue to operate without County funding. If
the County cannot afford to support the program in the short-term or long-term the
agency should still be able to continue the program.
• How much money will be awarded in Community Service Grants this year?
o The County does not have a set dollar amount for Community Service Grants. In
FY2016, the County granted approximately $4.1 million in CSGs.
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Community Service Grant Timeline
Fiscal Year 2017
FY17 External Communication
September 28, 2015
FY17 CSG Information Session
October 12, 2015
Application Submission Period
October 16 through
November 23, 2015
Audited Financial Statements
Managers Recommended
May 13, 2016
TBD
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Contract Payment Schedule
• Output requirements each quarter in order to process payment
• Final payment contingent upon attainment of outcomes
Schedule
Payment
Payment 1: August 7*
20%
Payment 2: October 15
20%
Payment 3: January 15
20%
Payment 4: April 15
20%
Payment 5: July 30**
20%
* advance payment
** contingent upon submission of final report and attainment of outcomes
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Grant Administrators
Christopher L. Williams (budget contact)
Enterprise Management Analyst
Grants@mecklenburgcountync.gov
CC: Christopher.Williams@mecklenburgcountync.gov
Amira A. Barnett
Enterprise Management Analyst
Grants@mecklenburgcountync.gov
CC: Amira.Barnett@mecklenburgcountync.gov
Phone: 980-314-2923
Phone: 980-314-2932
Emily A. Burns (performance contact)
Enterprise Management Analyst
Grants@mecklenburgcountync.gov
CC: Emily.Burns@mecklenburgcountync.gov
Phone: 980-314-2902
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Mecklenburg County
Community Service Grants
FY2017 Request for Applications
Informational Session
October 12, 2015