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CONTRACT 6037 Memorandum of UnderstandingAgreement No. 6037 DOJ-P ROP56-2020-21-1-013 MEMORANDUM OF UNDERSTANDING PURPOSE This Memorandum of Understanding ("MOU") is entered into by the Department of Justice ("DOJ") and the El Segundo Police Department (hereinafter, "Grantee"), to provide grant funds to Grantee for expenditure in compliance with the Grantee Handbook. The Grantee will expend funds for the purposes identified in the approved Grant Application submitted by Grantee in response to the DOJ's Request for Proposal for activities of Local Government Agencies to be funded under the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 (the "Act"), approved by the voters as Proposition 56. The Request for Proposals, Grantee Handbook (dated February 2021), and Grant Application are hereby incorporated by reference into this MOU. COST REIMBURSEMENT DOJ agrees to reimburse Grantee in arrears, for Grantee's actual expenditures in performing the Scope of Work included in the approved Grant Application, upon receipt of invoices from Grantee and approval of the invoices by DOJ, in accordance with the reimbursement procedures set forth in the Grantee Handbook. BUDGET CONTINGENCY CLAUSE It is mutually agreed that if the Budget Act of the current year and/or any subsequent years covered under the agreement does not appropriate sufficient funds for this MOU, this MOU shall be of no further force and effect. In this event, the DOJ shall have no liability to pay any funds whatsoever to Grantee or to furnish any other considerations under this MOU and Grantee shall not be obligated to continue performing any provisions of this agreement for which it would have been reimbursed. If funding for any fiscal year is reduced or deleted in the Budget Act for purposes of this MOU, the DOJ shall have the option to either cancel this MOU with no liability occurring to the DOJ, or offer an addendum to the Grantee to reflect the reduced amount. ADMINISTRATION Should Grantee fail to comply with this MOU, including any expenditures for purposes not permitted under the MOU, DOJ may take one or more of the actions described under Remedies for Noncompliance in the Grantee Handbook. MISCELLANEOUS PROVISIONS Addendum — No addendum or variation of the terms of this MOU is valid unless made in writing, and signed by the duly authorized representatives of the parties. Assiment—This MOU is not assignable by Grantee in whole or in part. Indemnification — Grantee agrees to indemnify and hold harmless the DOJ, its officers, agents and employees from all claims, liabilities, or losses in connection with the performance of this MOU. Termination —The DOJ may terminate this MOU and be relieved of any obligation to provide grant funds to Grantee should Grantee fail to perform the Scope of Work at the time and in the manner provided in this MOU. Page 1 of 2 Agreement No. 6037 DOJ- PRO P56-202D-21-1-013 TERMS Grant Duration: 1/1/2021-6/30/2024 Award Amount _.... Budget Budget Budget Budget Category of Expenditure FY 2020-2021 FY 2021-2022 FY 2022-2023 F Y 2023-2024 Personal Services $0 $21,509 $21,509 $0 Operating Expenses and Equipment $0 I $329 $0 $0 Administrative Costs (Not to Exceed 5%) $0 $0 $0 $0 TOTAL AWARD AMOUNT $43,347 The time limit for reimbursements against this award ends 6/30/2024. Requests received after 7/15/2024 cannot be reimbursed by the DOJ. GRANTEE CONTACT INFORMATION 1LiIS5a Solano, ManagementAcalyst El Segundo Poke Department 3L8 Vain Street El Segundo, CA 90245 ;310)524-2278 jsclano@elsegundo.org AUTHORIZATION The DCJ and Grantee, by their duly authorized officials, have executed this MOU on the respective dates indicated below. This MOU and any future addendurns shall be mailed to the Division of Operations, Local Assistance Unit, Tobacco Giant Program, and will become fully executed upon completion of signatures from all parties. "3—ko— Jo a.\ Bill Whalen, Chief of Police Date El Segu n flow e fie rt m 5c z C mtt, i� (Manager Ga_� ity of FI Segundo l/ vlaAe:!sley, City mey Cate �'i:y of Ll Segundo AACYHWElN155N4,LGRArNTlVlGR. Date Division of ,Dper 60rs t' Eo ai tme,nt of Justice Li Division of Operations California Department of Justice Page 2 of 2 Agreement No. 6037 UPDATED EXHIBIT FY 222-23 GRANTEE HANDBOOK T O -PRO "56-2 22-23-1 ROB BONTA Attorney General OFFICE OF THE ATTORNEY GENERAL April 2022 Agreement No. 6037 HANDBOOK FOR GRANTS MADE BY THE DEPARTMENT OF JUSTICE TO LOCAL AGENCIES UNDER PROPOSITION 56, THE HEALTHCARE, RESEARCH AND PREVENTION TOBACCO TAX ACT OF 2016 (ACT) All items contained in this Handbook are subject to change. Agreement No. 6037 TABLE OF CONTENTS PART I: GRANT APPLICATION GUIDE ........................................ . ...... ........ ........... ....... ............... 5 GENERALINFORMATION ......... ......... ......... ................. .. ........ ....._.. ...,..... ........ ,,............6 APPLICATIONPROCESS ...... ......... .............. ... ......... ..,...... .....,.,. ,.,.,.,,. ....,..,.....6 Applications.................... ........... ___ ..... ...................... ........... ........ .........., ...,...., .,.,.,.,........ , _6 REVIEW, AWARD AND TERMS ......... ..................... .................. ......... ......... .... ...............„.,....6 AdministrativeReview..... ... ........ ................ .. ......... .................. ..„..... ..,.......... 6 MeritsReview ............................. ............. .... .... ...... ......... ............... ... .................... .........' 6 Notification of Award, Denial or Disqualification ............................................................................ 7 GrantAgreement .......... . ......... ......... ............ ............... ................ .......... . ................. 7 Access......................................... ........... ................ ...... ............... .......................... ............... _7 Performance Compliance, Audit, and Responsibility..... ....... ......... ...... ...... ___7 Reports.......,........ ...................... ...w..,.,.,... ............. ,.,.,,.,,....,.... ,,..,,............._____8 Withholding of Ten Percent Pending Closeout .............. ........ ........ ,... 8 Procurement of Goods or Services., ............. ....... .. ......__ ............,.,.,.. ......... , 8 Useof Contractors , .....,., .......... ................... , ,.......... ........ ......8 PROJECTREQUIREMENTS ............ ................................................. ..................,.. 9 AdministrativeCosts..,........., .......... ........... ...... .. ....... .................. .. . ...... ......... ...........9 ProjectCosts ................... ......... ......... ................___ .......................... ,,,. ............. ..... ,,.........9 ProjectIncome ... .,,,.,.................... .............. ...................... ____ . ........... .............. ... _______9 Overpaymentof Funds ........ ...... ........ ................. .......... ................ ........... .. ........... .... ........ 9 Records of Tobacco Products ....................... .. ......... .......... ...,....,.,......... .,...... 9 Travel.............................. __.......,.,,. ..„,....... ,..,..,.................. ., . ...... ,,....,., ,.,...... .....,,,. .....,.....9 EquipmentProperty Records..._.........., ......... .............. .... ......... ......... .............. . „ 10 RecordsRetention......... ........... . ...... ... __.......... .......... ,...,,... ......- ... ,..., .......10 Noncompliance............................... ..... ......... .........., ................... ,.,,..... ..,.........,.......... ....... 10 Non -Use of Funds ... ,.... ___ ..._ .... ........... .................. ............... ..................... ......11 Closeout..............................................................................................................................................11 Allowable Costs; Reasonable Costs; Allocable Costs .......................................... ............................11 Supplanting..................................,,.......... ........ ,... ___ ... ,............ .,.............,.,..........,.,...... ...... ...12 DEFINITIONS.................... ............... ... ......... ................ .... .......... ......... ......... ........ .... ......12 PART IL• GRANT OWNER'S MANUAL .............. ......... ........ ....... ....... ......... .... ,...... ........ .14 Agreement No. 6037 GRANT ACCEPTANCE AND TERMS ............................. .............. .......... ..............a..,...,.,...... ..,,.,,.,.... 15 Award..................................... ......... ...... ............, ......... .,.,.,... ..,.,.,., 15 Termsand Conditions... .......................................... ...............„. 15 AllowableCosts .......................... ......... ......... ................................................. .. ........ ... ..„...,,.15 Supplanting.........................................................................................................................................17 RestrictedItems .... ........ ..... ............. ..,,.,....... .,.,,.......,.... .......,....,........,.....,.........,,18 ACCESSING AND MANAGING GRANT FUNDS,.,,.,,, ............. ......... ...,...., ,..,,,.., ........19 Invoicing.............. .--- ... .................. ... ......... ......... ........,...........................,........ .......,.19 GrantModifications .............................. ................ .......... .... ......... ......... ...,.... ..,...,.. ...,.,,.,19 Record Maintenance ....... ......... ......... ....... ...........,..,....,. 20 Audits..,.... ... .....,.. w........ .................. ......... ............... ....... ......... ,...w,.,.20 Reports..... ......... ......... ......... ......... ......... ......... ................ .. ......... ...--- ...... .,.,.........,.,20 ClosingOut,... ....................................... ......... ............. .... .. ....... .................. ....................20 Funding............................................ ............. ........ . ..... ............. ...............................20 Agreement No. 6037 PAR:r L GRANTAPPLICATION GUIDE 5 1 P a - e Agreement No. 6037 GENER. ., fNlA`OR.M.A"1'ION In accordance with the State Budget Act and the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 (Act), as added by Proposition 56, the California Department of Justice ("Department") intends to distribute $22 million' in FY 2022-23 to eligible local law enforcement agencies for qualifying tobacco enforcement purposes. Grant funds will be awarded on a competitive basis in accordance with the Department's funding priorities. Al P ,1[CA ION PROCESS Applications An eligible agency may submit one individual application. Eligible agencies with an existing Tobacco Grant award may submit a proposal to supplement the objectives of their existing award; a proposal for a new award to fund new objectives; or if their grant is expiring, a new grant award. REVIEW, AWAR..) Air DTERMS Administrative Review Applications will undergo an administrative review by the Department to determine whether the application is timely, legible and complete, and whether the applicant agency is eligible. An applicant may request to amend its application up until the date/time the Request for Proposals (RFP) closes. Incomplete, illegible and untimely applications and applications received from ineligible entities will be disqualified. All applications that are not disqualified in the administrative review will undergo a merits review. Brits Review Applications that satisfy the administrative review shall be reviewed by a Merits Review Committee. The Merits Review Committee shall initially assess whether each proposed project is within the scope of the Tobacco Grant Program. This will render a pass/fail score. The committee will then evaluate and score applications that are within the scope based on the extent to which the applications satisfy the scoring criteria set forth in the RFP, show capacity to comply with the Act's requirement to refrain from using grant funds to supplant any existing state or local funding of activities that have the same purposes as those of the Act, and comply with the administrative requirements of the grant. 'Available amount is subject to change based on approval of the State's FY 2022-23 budget. 61Page Agreement No. 6037 The Merits Review Committee shall make a funding recommendation for each application, other than those that were disqualified or denied, based on the following factors: • Amount of available funding. • Number of applicants. • Amount of funding requested for eligible and meritorious activities. • The merits of the application based on the scoring criteria set forth in the RFP. • The Department's funding priorities as articulated in the RFP. The Merits Review Committee shall provide its scoring and recommendations as to approval or denial of applications, and as to the amount of funding for successful applications, to the Attorney General and/or their designee for final selection. Notification of Award, Denial or Disqualification The Department shall notify all applicants of disqualification, denial, or award. The Department's selections are final and not subject to appeal. Notification of award does not authorize commencement of grant activities. Agencies selected to receive an award (Grantee) will receive a revised budget detail identifying what was specifically funded and will be required to also provide a revised narrative to match the revised budget. Grant activities may begin once the grantee receives a revised budget detail from the Department, but reimbursement cannot be provided until a Memorandum of Understanding (MOU) between the grantee and the Department is fully executed. Other accompanying documents (e.g., award summary document, resolution and Government TIN form) must also be received before reimbursement can be made. Grant Agreement A written and signed MOU is required for all grants. The grant agreement includes the RFP and associated documents, this Handbook, the Application and any associated documents submitted in response to the RFP, and the signed MOU. Access Upon reasonable notice, grantees shall allow the Department access to the records of the project, the project sites (if applicable), and any employees or contractors who may reasonably have information related to the project. Also, upon reasonable notice, grantees shall allow the Department to accompany the grantee on project -related activities. Performance Compliance, Audit, and Responsibility Grants and funding are subject to performance compliance reviews in the form of site visits, interviews with grantees, contractors and other stakeholders, and review of relevant documents. This review may be performed by the Department and/or its designee. The grantee is the responsible agency and may not transfer or assign the grant to another entity. ➢"a(,e Agreement No. 6037 Grantees are subject to audit by the California State Auditor, as re wired by Revenue and Taxation Code section 30130.56 subdivision . Grantees are subject to a financial compliance review in the form of an audit, an agreed - upon -procedure, and/or both. A review will be conducted in accordance with the Generally Accepted Government Auditing Standards and Revenue and Tax Code, sections 30130.56 and 30130.57, subdivisions (e)(1), (f) & (g), designed to accomplish any one or more of the following: to monitor compliance with the requirements of the grant program and the terms and conditions of the grant agreement; to assess the quantity, quality, timeliness and cost of services the grantee produces and delivers under the terms and conditions of the grant agreement; and to assess the performance of any contract entered into by a grantee relating to a grant. • One or more of the following shall be grounds for an audit exception, which may require the refund of amounts paid with Grant funds: (1) failure to fully complete the work or services described in the award summary document; (2) failure to assess the performance of any contract entered into by a Grantee; and (3) failure to maintain documents, records, receipts, and financial accounts supporting the expenditures reimbursed with Grant funds. Reports Quarterly progress reports and other information requested by the Department shall be submitted by the grantee to the Department in accordance with the reporting requirements and deadlines set forth in the grant agreement. Quarterly progress reports shall describe grant activities undertaken pursuant to the grant agreement during the reporting period. Withholding of Ten Percent Pending Closeout The Department may withhold the final reimbursement claim(s) or ten percent of the grant amount pending approval by the Department of the final quarterly progress report. Procurement of Goods or Services The grantee shall follow its own written procurement policies and procedures when procuring goods or services for activities relating to performance of the grant. All documents related to the procurement of goods or services shall be maintained by the grantee for the records retention period (see Project Requirements, Records Retention) and copies shall be provided to the Department when requesting reimbursement. Use of Contractors Grantees may contract for services for performance of a project as set forth in the grant agreement. * Contractor services must be for the purpose of achieving the grant objectives. • Grantees are responsible for ensuring that each contractor complies with the grant agreement, including, if applicable, collecting and reporting of inspection data and disallowance of supplanting and restricted items. 8pF-I a Agreement No. 6037 Contracting shall not affect the grantee's overall responsibility for the management of a Project, and the grantee shall reserve sufficient rights and control to enable it to fulfill its responsibilities for the grant. Grantees shall have a written agreement with each contractor and shall submit a copy of the agreement to the Department. PROJECT T REI U1R.]E.,"MENT Administrative Costs Administrative costs are the portion of staff time, office space, equipment and supplies needed to operate the program. A Grantee shall not use more than five percent (5%) of the funds expended for administrative costs. See Revenue and Taxation Code, Section 30130.57 (f), (g). Project Costs Project costs may include the reasonable and necessary cost of tobacco -enforcement related items required to conduct grant -related operations. Project Income Income generated from a project, if any, may be reinvested by the grantee into the project for which the grant was awarded; returned to the Department; or the Department may approve other uses by the grantee in accordance with the general purposes of the grant. Project income does not include fines, penalties, legal costs, attorney's fees, or other property collected as a result of enforcement actions by the grantee. Overpayment of Funds If an agency is inadvertently reimbursed for more than the amount expended, the overpayment of funds must be returned to the Department. If the grant for which the funds are being returned is still active (within the term of the MOU), then the returned funds can be shown as a credit on the next claim submitted for reimbursement. If the grant term has ended, the agency must return the funds within 90 days of notice of overpayment. Checks should be made payable to the California Department of Justice and mailed to: California Department of Justice Division of Operations Tobacco Grant Program P.O. Box 160187 Sacramento, CA 95816 Records of Tobacco Products Grantees shall retain and preserve the tobacco products purchased or otherwise obtained during the course of performing a project, and the purchase records for such tobacco products, in accordance with the grantee's written policies regarding retention, destruction or forfeiture of such items. 9 1 P a g e Agreement No. 6037 Travd Travel costs of grantees are permitted for travel to/from tobacco -related trainings, meetings, seminars, and/or workshops. All travel must be approved and included in the grant budget. Travel by grantees shall be in accordance with the State of California's written travel policies, and subject to any further requirement in the grant agreement. Travel costs shall be substantiated by receipts made available to the Department upon request for reimbursement. Out-of-state travel must be clearly specified in the grant budget and/or modification because it requires prior approval and may be subject to additional restrictions. Travel costs may only consist of the reasonable and necessary charges for commercial fares, public transportation, private vehicle, overnight and day parking of private or rental vehicles, bridge and road tolls, meals, lodging, and incidentals, incurred for travel necessary for the performance of the grant. The State of California's written travel policies can be found online at www,callir.ca.gov/ellID)OVees/ ayes/tiavei-reiwix�br�rsemner�ts,as . Equipment Property Records Grantees shall maintain property records for the records retention period for each item of tangible property having a useful life of more than one year and a per -unit acquisition cost of $5,000 or more. Records Retention Grantees shall maintain records relating to the application, grant agreement, budget, and performance of projects, for the records retention period established by the agency for those types of records, or for five years from the date the grant was closed out by the Department, whichever is longer. These records include, but are not limited to, reports of enforcement activities, educational programs, policy programs, personnel activity records, payroll records, travel claims, receipts, documents showing the calculation or methodology for determining funds were not supplanted, and documents showing the calculation or methodology for determining administrative costs. Noncompliance In the event a grantee fails to comply with the terms and conditions of the Act or grant agreement, the Department will notify the grantee in writing. In the event the Department and a grantee are unable to resolve a grantee's non-compliance with the terms and conditions of the Act or grant agreement within 30 calendar days of the written notice, the Department may take one or more of the following actions: • Withhold payments. • Recover funds paid to the grantee. • Impose additional conditions on the grantee. • Terminate the grant agreement. • Disqualify the grantee from consideration for future grants. 101Page Agreement No. 6037 Non -Use of Funds Grantees are expected to start operations within six months of the beginning date of the MOU and are responsible for advising the Department if they are unable to do so. Grantees who have not started their project and expended any funds within the first year of the beginning of the grant term shall forfeit their award. Any forfeited awards may be awarded to another agency. Closeout The Department shall conduct closeout review activities prior to closing out each grant to ensure that all necessary administrative actions and projects have been completed by the grantee. Closeout review activities include, but are not limited to, review of the final progress report, verification that any performance issues are resolved, and verification that any audit or agreed - upon -procedure findings are resolved. Allowable Costs; Reasonable Costs; Allocable Costs Costs must meet all of the following general criteria to be allowable. An allowable cost must: • Be reasonable for the performance of the grant and allocable to the grant. • Be accorded consistent treatment. In the event a cost is assigned in one way and another cost incurred for the same purpose in like circumstances was previously allocated in another way, the grantee shall provide a description of both the current and the prior assignments. The description shall be sufficient for the Department to ascertain whether or not funds have been supplanted. • Be adequately documented. • Comply with the Act and terms and conditions of the grant agreement. • Comply with applicable laws and regulations. • Not be disallowed under the terms of the grant agreement. A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. In determining the reasonableness of a given cost, consideration will be given to: • Whether the cost is generally recognized as ordinary and necessary for the proper and efficient performance of the grant. • The requirements of the grant program and the terms and conditions of the grant agreement. • Market prices for comparable goods or services for the geographic area. • Whether the grantee deviates from its established practices and policies regarding the incurrence of costs, which may unjustifiably increase a cost. A cost is allocable to the grant if the cost is incurred for grant -related activities. Unless otherwise provided for in the grant agreement, if a cost is incurred for the performance of grant -related activities and also for other non -grant -related activities, and benefits both grant and non -grant activities, the proportion that is incurred for the performance of grant -related activities 11 JPage Agreement No. 6037 may be approximated using reasonable and properly documented methods and assigned to the grant. Examples of allowable costs (if approved in the budget) include, but are not limited to: • Cell phone, including monthly service costs. • Community outreach items (e.g., pop-up tent, table, tablecloth, prize wheel). • Education materials (pamphlets, brochures, flyers). • Media campaigns (Prior approval of logos, language/statements to be used, pictures/graphics, etc., must be obtained from the Department prior to expenditure of funds). • Office equipment (laptop/PC/printer). • Promotional items with an anti -tobacco message (hats, t-shirts, pencils/pens, water bottles, draw string/reusable bags, lanyards). The anti -tobacco messaging should be predominant and can be an image and/or text. Approval of logo/messaging is required from the Department prior to purchase of the items. • Video/Audio recording devices (minor decoy/shoulder tap operations). Supplanting Supplanting is prohibited. Grant funds may not be used to pay for costs that are already funded within your agency's budget, or for which other funding has already been received, in order to reallocate existing funding to other purposes. If funds awarded under this grant are used to supplant existing agency resources previously allocated for the same purpose, the Department may pursue remedies for non-compliance. DEFINITIONS The following definitions apply to this Handbook and the associated RFP: • Administrative Costs. Administrative costs are the portion of staff time, office space, equipment and supplies needed to operate the program. They include necessary and reasonable indirect expenses as allowed under the terms and conditions of the grant agreement, limited to five percent (5%) of the total expenditures. • Application. A request by an eligible agency to receive a grant from the Department pursuant to Revenue and Taxation Code, Section 30130.57(e)(1). • Award Summary document. A document which states reductions and/or revisions to the budget detail and includes a revised narrative provided by the grantee to match the revised budget. • Contractor. An entity or person, including a consultant, that enters into a contract with a grantee to perform an approved grant -related activity. • Department. The California Department of Justice. • Grant. An award of financial assistance made to a Grantee, the principal purpose of which is the transfer of funds to carry out a project of public benefit authorized and 12u11a ge Agreement No. 6037 intended by Revenue and Taxation Code, section 30130.57, subdivision (e)(1), a Request for Proposal, and the grant agreement between the grantee and the Department. • Grant Agreement. The final agreement entered into between the Department and a grantee, which sets forth the terms and conditions of the Grant. The grant agreement includes the executed MOU, Request for Proposal and associated documents, Summary of Award document, and this Handbook. • Grant Duration. The period of time provided for in the Grant Agreement. • Grantee. A local agency to which a grant is awarded. • Inspection Data. Information regarding retailer inspection or enforcement activity by a grantee under the terms of the grant agreement, including, but not limited to, information about retailer location, retailer violations, retailer inspections, and retail -related citations, licensing actions, administrative proceedings, diversion proceedings, and prosecutions. Inspection data includes information regarding such activities whether or not a violation was found or a citation was issued. A grant agreement may contain further information about what constitutes inspection data, how it is to be gathered and retained by a grantee, and how and when it is to be reported to the Department. Local Law Enforcement Agency. A local government entity, such as a county, city, district, public authority, public agency, and any other political subdivision or public corporation that can support and hire law enforcement peace officers (as defined in Penal Code section 830) and is authorized to: (1) investigate or conduct an official inquiry into enforcement of state and local laws, ordinances, regulation, and policies related to the illegal sales and marketing of tobacco products to minors and youth, or (2) prosecute or otherwise conduct a criminal or civil proceeding arising from the illegal sales of tobacco products to minors and youth. • Project. An undertaking that is planned to conduct activities and achieve stated goals and objectives for which funds were awarded by the Department to a grantee from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund. • Records Retention Period. The period of time after the grant is closed out that a grantee must maintain records related to the grant, which is at least five years from the date the grant is closed by the Department. • Supplant. Replace or reduce the amount of state or local funds currently being appropriated or previously appropriated for a purpose because grant funds are available or expected to be available to fund that same purpose. The effect of supplanting would be to reduce the total amount that would have been available for the purpose stated in the application or grant agreement. • Tobacco Products. The same meaning as in Revenue and Taxation Code, Section 30130.50(b). M Agreement No. 6037 PARTIL GRANT OWNER'S MANUAL Agreement No. 6037 GRANT ACCEP"1 A CE AND ,1,ER S Award Your award is not final upon initial notification. A letter of intent to accept the award will be attached to the award notification. Your agency must affirm that either (1) it will seek a resolution to accept the award, if your agency has a governing body, or (2) no governing body exists and no resolution is required. In order to officially accept the award, your agency must return the completed, signed letter of intent within 15 calendar days of the date of the award letter via email to "I'"o'baecoGraziC � 'o".cam or hard copy to: California Department of Justice Division of Operations Tobacco Grant Program P.O. Box 160187 Sacramento, CA 95816-0187 Your agency may begin engaging in funded activities once a revised budget detail is received from the Department, but will not be eligible to receive reimbursement for expenditures until a MOU is fully executed with all applicable signatures and accompanying documents (e.g., Award Summary, Resolution, Government TIN form) are in place. The MOU must be approved by the head of your agency, or your agency's governing body if one exists. The MOU and other accompanying documents must be returned within 90 days of receipt. Failure to return the letter of intent within 15 days or execute the MOU and other accompanying documents within 90 days will be deemed a declination of the award. In the event of an unclaimed or declined award, funding may be awarded to another applicant. By accepting these funds, your agency agrees to comply with, and be bound by, the conditions set forth in the MOU and this Handbook. Department Grant Management Each agency will be assigned a Grant Administrator from the Department for assistance with implementation and oversight of the agency's specific grant program throughout the life cycle of the grant. The Grant Administrator will maintain regular communications with their agencies and will provide administrative direction and guidance. Allowable Costs In general, costs must meet all of the following general criteria to be allowable. An allowable cost must: # Be reasonable for the performance of the grant, and allocable to the grant. Be accorded consistent treatment. In the event a cost is assigned in one way and another cost incurred for the same purpose in like circumstances was previously allocated in the agency's budget in another way, the grantee shall provide a description of both the 151Page Agreement No. 6037 current and the prior assignments. The description shall be sufficient for the Department to ascertain whether or not funds have been supplanted. • Be adequately documented. • Comply with the Act and terms and conditions of the grant agreement. • Comply with applicable laws and regulations. • Not be disallowed under the terms of the grant agreement. A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. In determining the reasonableness of a given cost, consideration will be given to: • Whether the cost is generally recognized as ordinary and necessary for the proper and efficient performance of the grant. • The requirements of the grant program and the terms and conditions of the grant agreement. • Market prices for comparable goods or services for the geographic area. • Whether the grantee deviates from its established practices and policies regarding the incurrence of costs, which may unjustifiably increase a cost. A cost is allocable to the grant if the cost is incurred for grant -related activities. Unless otherwise provided for in the grant agreement, if a cost is incurred for the performance of grant -related activities and also for other non -grant -related activities, and benefits both grant and non -grant activities, the proportion that is incurred for the performance of grant -related activities may be approximated using reasonable and properly documented methods and assigned to the grant. Specific costs that may be supported by funds awarded under the Tobacco Grant Program are as follows: Personnel Salaries, benefits and overtime are allowable expenses. Amounts claimed must be based on actual wages and supported by payroll and attendance records kept by the agency and must be made available to the Department upon request. Travel Travel that directly supports the applicant's project may be reimbursed using grant funds, with limitations on expenditures for meals, incidentals, lodging and mileage. Travel may be billed and reimbursed only as allowed by the State of California's established travel reimbursement rates in effect as of the date(s) of travel and must be included in the approved budget. Please refer to the California Department of Human Resources' website at htt p://www,calhr.ca. go v/eiiiolovees/t)aLyes/travel-reii,iibtji-sei-nei,its.astix for the most current approved travel reimbursement rates. 161Page Agreement No. 6037 Travel expenditures that exceed the State's allowable rates will be reimbursed only up to the amount allowed and the Grantee will be responsible for the balance. Acceptable documentation for reimbursement of travel expenses includes copies of receipts for meals, lodging, etc., and if applicable, completed agency mileage forms. All receipts must show `paid' by cash/check or credit card. Trc-ainiFag Each grant recipient is encouraged to send at least one representative to a workshop offered by the Tobacco Grant Program during the first year of each grant award. All trainings must be Tobacco Grant -related. If the training is not offered by DOJ and specifically related to the Tobacco Grant, then prior approval must be sought. To obtain prior approval for training, the Grantee must submit specific training information (e.g., flyer, agenda, registration notification, etc.) to confirm it covers tobacco -related content. Acceptable documentation for reimbursement of training expenses includes copies of receipts and proof of payment (copies of checks or credit card statements). 'quipment Equipment that directly supports the applicant's project proposal may be purchased using grant funds. Equipment is defined as an item that has a per -unit acquisition cost of $5,000 or more and a useful life of at least one year. Acceptable documentation for equipment purchases include copies of receipts and proof of payment (copies of checks or credit card statements). S-u ,plies .and Malerials Supplies and materials that directly support the applicant's project proposal and are not restricted items may be purchased using grant funds. Items in this category have a per -unit cost of less than $5,000 and may be consumable. Acceptable documentation for purchases of supplies and materials includes copies of receipts and proof of payment (copies of checks or credit card statements). All items which include artwork and/or anti -tobacco messaging require pre -approval from DOJ. As a guideline, the anti -tobacco logo/message must be the prominent feature and should be at least 25 percent larger than any other logo/message in the design. If there is a front and back to an item, the anti -tobacco logo/message must be placed on the front. Supplanting Pursuant to Revenue and Taxation Code section 30130.57, subdivision (e), grant funds are not to be used to supplant existing state or local funds that were already allocated for the same purpose. If the Department or California State Auditor identifies that your agency has used grant funds to pay for costs that are already funded within your agency's budget, or for which other funding has already been received, in order to reallocate existing funding to other purposes, the Department may pursue remedies for non-compliance. 171Page Agreement No. 6037 Restricted Items Grant funds shall not be used to purchase items that are considered restricted and for personal use. Examples include, but are not limited to, the items on the following list. An item may not appear on this list but if it is determined to be for personal use, the Department will not provide reimbursement or if reimbursement has already occurred, the Department may pursue remedies for non-compliance. If an item appears on this list, or if there is a question about whether an item will be approved for reimbursement, then prior approval from the Tobacco Grant Program should be sought. • Ammunition • Awards • Award Certificates • Balloons • Briefcases • Calendars (Decorative) • Cleaning supplies • Coffee pots and supplies • Facilities lease/rent • Facilities renovations • Firearms and related accessories (scopes, holsters, racks, etc.) • Food, beverages, and any other consumables • Gift Cards Hand sanitizers • K9 • Kleenex/tissue papers • Luggage • Luggage carriers • Pepper spray • Personalized products used to advertise an agency and/or programs (e.g., pens, magnets) not specific to anti-smoking/anti-tobacco campaigns. Any products in this category require prior approval from the Tobacco Grant Program • Picture frames • Plastic eating utensils • Portable fans 18 1 P a e Agreement No. 6037 • Portable heaters • Refreshments for meeting/conferences • Refrigerators • Ribbons • Uniforms and standard complement items (BDUs, vests, boots, etc.) • Vehicles and/or vehicle trailer purchases (vehicle usage, leases, fees, and mileage reimbursement are allowable). ACCESSING AND MANAGrNG GRANT F1:JN]C S Invoicing Invoices must be submitted by mail on a quarterly basis, in arrears. Invoices are due October 15, January 15, April 15, and July 15. Submit original invoices on DOJ-provided forms with all required attachments, plus two complete copies, to: Department of Justice Division of Operations Tobacco Grant Program P.O. Box 160187 Sacramento, CA 95816-0187 A complete invoice package will include: • The invoice cover page signed by the agency representative; • The invoice detail pages; and • Documentation of costs incurred and their subsequent payment for all Operating Expenses and Equipment (Section B) claimed. Goods and services received must be shown to have been paid in full. Everything claimed for reimbursement requires documentation and the Grantee must be in possession of that documentation before requesting reimbursement. Grant Modifications A grantee may request a change in the use of grant funds, the project description, or the duration of the grant award, or other changes related to the project or budget by submitting the Grant Modification form, revised Budget Detail, and written justification that includes the reason the change is needed and that demonstrates the change is consistent with the approved grant objectives. Only one Grant Modification is allowed during the duration of the grant. Grantees may request up to three Budget Modifications per fiscal year. A Budget Modification is limited to moving funds from one fiscal year to another or realigning funds to increase a line item by no more than 10 percent (10%) of the original amount awarded for the line item. 191Paae Agreement No. 6037 Requests to extend the duration of the grant will not be considered unless received by DOJ at least six months prior to the end date on the MOU. { Your agency must maintain records relating to the application, grant agreement, budget, and performance of projects, for the records retention period established by your agency for those types of records or for five years after a grant is closed out by DOJ, whichever is longer. These records include, but are not limited to, reports of enforcement activities, educational programs, policy programs; personnel activity records; payroll records; travel claims; receipts; documents showing the calculation or methodology for determining whether funds were supplanted; and documents showing the calculation or methodology for determining administrative costs. Audits Grant fund recipients and sub -recipients are subject to audit by both the California State Auditor and the Department. In addition to formal audits, the California Department of Justice may conduct site visits with reasonable notice. All documentation related to the receipt and use of grant funds shall be made open to inspection upon request by the California State Auditor and/or the Department. Reports Quarterly progress reports must be submitted electronically on a quarterly basis. Grantees will be provided with a link and instructions via email prior to each report due date. Grantees are expected to describe grant activities undertaken pursuant to the grant during the reporting period. Activities reported in quarterly progress reports will be compared to expenses claimed for reimbursement during the same period. Information reported via invoices and quarterly progress reports may be compiled for Department use. Quarterly progress activity reports are due on the following dates; • October 15 • January 15 • April 15 • July 15 The final quarterly progress report shall describe grant activities completed up to the end of the term of the grant award. DOJ may withhold the final reimbursement claim(s) or 10% of the grant amount, whichever is more, pending approval by DOJ of the final quarterly progress report. Closing Out Once your agency's award expires, whether or not funds were fully expended, it must be closed out. Funding Expenses claimed for reimbursement must already be paid for by the Grantee, and the Grantee cannot claim expenses for reimbursement that were paid for by another party. A Grantee may not request reimbursement in an amount greater than the actual cost to the Grantee. 201Page Agreement No. 6037 Grant funds for reimbursement must be spent by the Grantee prior to the grant expiration date. Any funds spent after the expiration date of the grant cannot be reimbursed, regardless of when they were obligated or problems with vendor fulfillment. Goods and services must be received, invoiced, and paid for by the Grantee during the grant term in order to be eligible for reimbursement.