The following FAQs and presentations are intended to assist subrecipients with the managing their DNRC Forestry Division subaward's. FAQs are a short read, while presentations go into greater depth and include examples. Click on each question to find the "Learn More" and "Presentation" options.

Frequently Asked Questions

Match contributions are project costs that are not paid by subaward funds. Rather, they are paid by you (the subrecipient) or a third party (a project partner or beneficiary). Match is also known as “cost share” because you are sharing in the federal government’s costs for your subaward project.


There are two types of match:

  • Cash match is a contribution of actual cash to the project or a project-related expense that can be verified. It can range from cash donations, to funds from a non-federal grantor loan program, to state or local appropriations, to corporate contributions. It can also include the costs of employee salaries and benefits, the supplies you buy, or the cost of hiring a contractor — whether paid by you, your project partners, or beneficiaries.
  • In-kind matchh is a non-cash contribution. Donations may take the form of supplies,facilities, services, equipment, travel, or volunteer labor.

Whether cash or in-kind, every match contribution must clearly support your subaward project.

Learn More

Match Presentation

 Your responsibilities for managing these funds are as follows:

1) Accomplish the goals of the federally-funded program, as described below:

  • DNRC’s request for project proposal (RFP) or other application process,
    which invites eligible subrecipients to apply for funding and clearly outlines
    program goals.
  • The subrecipient’s application or proposal, wherein you describe your project and how its outcome will meet the goals of the subaward program.
  • The subaward agreement, documenting the legal relationship between you and DNRC and describing each party’s roles and responsibilities.
  • Other federal, state, or programmatic requirements or guidelines, to which you will be directed by your DNRC program manager. 

2) Manage subaward funds in compliance with federal grant administrative rules and cost principles (2 CFR 200) and other applicable laws and rules, summarized as follows:

  • Managing your subaward funds in a reasonable and prudent manner for the benefit of the federal grant program and its intended beneficiaries (those whom Congress intended to ultimately benefit from the federal award.
  • Expending subaward funds only for allowable costs — ones that are necessary, reasonable, and allocable to the project. Allowable costs are usually described to various degrees in the RFP, application, and subaward.
  • Maintaining adequate internal controls: that is, processes or policies designed to minimize the chances of fraud, waste, or abuse of subaward funds and provide reasonable assurance that subaward funds are being managed in compliance with applicable laws and rules.
  • Following requirements for procurement when purchasing goods or services with subaward funds. Although requirements vary based on type of entity and the size of the purchase, they all entail
    • a) some form of cost or price analysis for every procurement (“Would a reasonable and prudent person purchase this item at this price to meet this need?”) and 
    • b) avoidance of any conflict of interest in procurement decisions.
  • Complying with any federal, state, and local laws, as well as the policies and procedures that have been established by your organization.
3) Participate in DNRC monitoring activities:
  • By entering into the subaward agreement, both you and DNRC agree to share in the responsibilities of completing the project and managing subaward funds. DNRC, as a pass through-entity, is responsible for monitoring your project accomplishments and the policies and processes of your organization to ensure compliance with the laws and rules that govern your federal subaward.
  • Typical DNRC monitoring activities range from the informal (emails and phone calls) to formal (trainings, desk reviews, and site visits).
4) Complete the project:
  • You are expected to complete your project, according to the scope and scale outlined in your subaward agreement.

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Responsibilities Presentation

The subaward agreement is a legal contract that documents the relationship between DNRC and the subrecipient and describes each party’s roles and responsibilities. It is a binding document, and your organization is expected to comply with all its terms.

The subaward agreement describes what you are expected to do (i.e. scope of work, allowable costs, and reporting requirements) and the rules you are required to follow (such as procurement requirements and state and federal laws).

Before signing, we recommend that all employees in your organization who will be involved in carrying out the subaward — from the project manager to fiscal, procurement, and legal staff, as applicable — review the portions of the agreement pertinent to their role in the project and ensure they can comply with the terms.

Note that the project scope and budget may reflect a revised description of your project that supersedes your original proposal, even though the original proposal may be included in the subaward agreement packet as a reference.

You’ll find that some sections of the subaward agreement will seem more relevant at different points of your project. The agreement addresses many situations you may encounter, and you will likely need to return to it during the project to review certain parts. For instance, if you think you may need to change your project budget, consult the relevant section(s) of the subaward agreement to determine how to proceed.

If you need assistance in interpreting the terms of your subaward agreement, contact your DNRC program manager.


Learn More      

Subaward Presentation

 

Typically, DNRC disburses subaward funds on a reimbursement basis. This means that you first incur expenses in support of your project, pay the expenses, and then submit a request for reimbursement to DNRC.

As you put together your disbursement request, the following steps are essential:

  • Make sure your spending is in alignment with the budget in your subaward agreement and activities outlined in your project proposal.
  • Involve both your fiscal and project staff, so that the request is the result of combined knowledge — rather than simply the result of an accountant working alone in the office or a project manager compiling numbers from the field.
  • Review your project reports to date and make sure that your expenses are supported by your reported accomplishments.


Learn More      

Grant Funds Presentation

1) Any expense you charge to your subaward must be necessary, reasonable, and allocable:

  • necessary to accomplish your project objectives;
  • reasonable, in that the cost does not exceed what a prudent person would incur under the circumstances prevailing at the time that the decision was made to incur it; and
  • allocable, in that the cost is chargeable or assignable to the subaward it benefits.

2) Further information on what costs are allowable under a specific subaward is provided in
the request for application, your project proposal, the subaward agreement, and instructions
from your DNRC program manager.

3) If these resources do not clarify your allowable costs, refer to the Uniform Guidance, also
known as “2 CFR 200.” The Uniform Guidance is a set of provisions issued by the federal Office
of Management and Budget and online at https://www.efcr.gov/. The section on cost principles
can be found in Title 2, Part 200, Subpart E (2 CFR 200.400-475). It addresses such everyday
costs as compensation, fringe benefits, public relations, materials and supplies, and travel.

4) If the Allowability of a cost cannot be determined through steps # 1-3, consult your DNRC
program manager to gain approval, prior to incurring the cost.


Learn More      

Cost Accounting Presentation

Closeout is a series of activities that officially ends the subaward agreement and documents that all required project work and administrative actions have been completed. To initiate the closeout process, you should submit the following two documents to DNRC:

1) Final Report
Most subaward's require a final report to be submitted upon project completion. Your subaward agreement usually contains instructions for the final report (in the “Reports” section) and often suggests a format to follow (in the appendices or on a DNRC webpage). Please review your subaward to verify what the final reporting criteria are.

This is your opportunity to describe your project accomplishments and demonstrate that the overall outcome fulfills the goals outlined in the subaward agreement. Accurate reporting of project accomplishments provides valuable information that enables DNRC to demonstrate to the federal awarding agency that federal program goals are being met, thus increasing the likelihood of success in receiving future grant funding.

Most final reports also require that you describe and document all match contributions.

2) Final Disbursement Request
If you haven’t done so already, you will also need to submit a final disbursement request documenting your final expenses. The request is due no later than 30 days after the termination of your subaward agreement. Most subaward agreements require that the final payment be held pending completion of the project and approval of the final report by the DNRC Program Manager. If any subaward funds were withheld from previous disbursements, the withheld funds will automatically be added to the final payment by DNRC. No additional request for withheld funds is needed.


Learn More       

Closeout Presentation

The Forestry Division of the Montana Department of Natural Resources and Conservation (DNRC), uses DocuSign to securely sign grant and subaward agreements. If you have questions about using DocuSign, please contact your DNRC Liaison, or refer to the DocuSign website.

Learn More

Helpful Links

Subaward Manual

Learn about the administrative and financial requirements for managing a grant from the Montana DNRC Forestry Division


Request for Reimbursement

Download a copy of the Request for Reimbursement form.
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DUNs to UEI Fact Sheet

Learn about the federal change from DUNs to UEI.

Contacts

Forestry Division Office

2705 Spurgin Road, Missoula, MT 59804
Phone: (406) 542-4300
Fax: (406) 542-4217

Fire Finance Supervisor   (406) 542-4252
Budget, Grants and Agreements Supervisor   (406) 542-4305
Business Operations Supervisor  (406) 542-4308