Arizona Department of Public Safety

Revised July 2001

Table of Contents cont.

Arizona Department of Public Safety

VOCA Resource Manual

This handbook has been developed by the Arizona Department of Public Safety to assist subrecipients in administering their Victims of Crime Act assistance funds.

In an attempt to make this handbook as comprehensive as possible, we have included some samples that may be used as guides, as well as information on site inspections, developing goals and objectives, responsibilities of board of directors, most common audit findings, etc. The Department of Public Safety anticipates that this handbook will be a valuable resource.

This project is supported by grant #98VAGX0004 from the US Dept of Justice – Office for Victims of Crime. Opinions contained herein are those of the author and do not necessarily represent the position or policies of the US DOJ.

Table of Contents cont.

Table of Contents

Victim Assistance Program 1

(VOCA) Guidelines 2

Frequently Asked Questions 5

Administrative and Financial Requirements 6

Financial Management Do’s and Don’ts 7

Most Common Audit Findings 9

Budget Modification 10

Program Match Requirements 11

Checklist of Grant Requirements 12

Volunteer Usage 14

Goals and Objectives 15

Board of Directors 16

What do Executive Directors Really Want from their Board Members? 17

Operational Policies and Procedures Manual 18

Personnel Policies and Procedures Manual 20

Preparing for Site Inspections 22

Tips for Successful Grant Writing 23

Appeal Process for Funding Decisions 25

Contract Cancellation Policy 26

Understanding the Rights of a Crime Victim 27

State Grant Contacts 35

Internet and Telephone Resources 36

Crime Victim Compensation 37

Crime Victim Support Programs 38

Appendix A Sample Financial Tracking Report 43

Appendix B Sample Financial Tracking Report (second sample) 44

Appendix C Sample Match Record 45

Appendix D Sample Monthly Report Form 46

Appendix E Sample Monthly Advance Request Form 47

Appendix F Sample Fund Reallocation Request 48

Appendix G Sample Additional Funds Request 49

Appendix H Sample Employee Time Sheet 50

Appendix I Sample Employee Time Sheet (second sample) 51

Appendix J Sample Performance Report 52

Arizona Department of Public Safety

Victims of Crime Act (VOCA)

Victim Assistance Program

Crime Victims Fund

The Crime Victims Fund was established by the Victims of Crime Act of 1984 (VOCA) and serves as a major funding source for victim services throughout the country. Each year, millions of dollars are deposited into this fund from criminal fines, forfeited bail bonds, penalty fees and special assessments collected by the US Attorney’s Offices, US Courts and the Bureau of Prisons. These dollars all come from offenders convicted of federal crimes.

Role of the Arizona Department of Public Safety

In 1985, the Arizona Department of Public Safety (DPS) was designated as the administrator of the state’s VOCA Assistance Program. After conducting a needs assessment review each year, DPS awards assistance funds to Arizona’s victim service providers through a competitive process. This process gives an additional weighted score (10%) to priorities identified in the needs assessment. Process evaluators typically are chosen from DPS staff, additional members of SACT (the Governor’s state agency domestic violence task force), law enforcement personnel, service providers representing coalitions, and victims. These evaluators then provide a recommended funding plan to the DPS Director for a final funding decision.

DPS has two grant coordinators who manage a number of sub-grants according to agency type.

Grant Coordinator / E-Mail / Phone Number
Jane Conder / / (602) 223-2480
Jessie Ryan / / (602) 223-2491

Arizona Department of Public Safety

Victims of Crime Act

(VOCA) Guidelines

Agencies eligible to receive VOCA funds are:

· Nonprofit and public organizations that hold a 501C3 and provide direct services to crime victims;

· Criminal justice agencies such as law enforcement, prosecutor offices, courts, corrections departments, probation and paroling authorities for victim services that exceed the boundaries of their mandate;

· Religiously affiliated organizations provided that services are offered to all crime victims without regard to religious affiliation and receipt of services is not contingent upon participation in a religious activity or event; and

· Hospitals and emergency medical facilities that provide VOCA-eligible services to crime victims.

An agency must meet the following criteria to receive VOCA funds:

· Demonstrate a record of providing effective direct services to crime victims;

· Meet program match requirements. Match must be derived from non-federal funds and must be used for VOCA-eligible activities. These activities must be a necessary part of the specific OVC-supported project. Direct services not integral to the narrow project don’t qualify as match;

· Use volunteers;

· Promote, within the community, coordinated public and private efforts to aid crime victims;

· Assist crime victims in seeking crime victim compensation benefits;

· Comply with VOCA program guidelines and the federal Financial and Administrative Guide for Grants including maintaining appropriate programmatic and financial records;

· Maintain statutorily required civil rights statistics on victims;

· Provide services to victims of federal crime on the same basis as victims of state crime;

· Provide services to crime victims, at no charge, through the VOCA-funded project;

· Abide by any additional eligibility or service criteria as required by DPS.

To be eligible for VOCA funding, a service must be a direct service to victims of crime. Direct services are:

· Services that immediately respond to the emotional and physical needs (excluding medical care) of crime victims such as crisis intervention, accompaniment to hospitals for medical examinations, hotline counseling, emergency food, clothing, transportation and shelter, emergency legal assistance, and other emergency services that are intended to restore the victim’s sense of dignity and self-esteem;

· Counseling, group treatment and therapy;

· Advocacy on behalf of crime victims including accompaniment to criminal justice offices and court, transportation to court, child care to enable a victim to attend court, restitution advocacy and assistance with victim impact statements;

· Services which offer an immediate measure of safety to crime victims such as boarding up broken windows and replacing or repairing locks;

· Costs that are directly related to providing direct services through staff including salaries and fringe benefits; and

· Opportunities where crime victims have the option to meet with perpetrators which are voluntarily agreed to by the victims and have possible beneficial or therapeutic value to crime victims.

The following services, activities and costs are not generally considered direct crime victim services but can be eligible for limited VOCA funding:

· Skills training for staff;

· Equipment and furniture;

· Contracts for professional services;

· Operating costs including supplies, printing, postage, brochures which describe available services, books and other victim-related materials;

· Supervision of staff who provide direct services;

· Coordination of volunteers providing direct services;

· Repair and/or replacement of essential items;

· Presentations that are made in schools, community centers or other public forums that are designed to identify crime victims and provide or refer them to needed services.

The following services, activities and costs cannot be supported with VOCA funds:

· Lobbying and administrative advocacy;

· Perpetrator rehabilitation and counseling;

· Needs assessments, surveys, evaluations, studies and research efforts;

· Activities directed at prosecuting an offender and/or improving the criminal justice system’s effectiveness;

· Fundraising activities;

· Indirect costs;

· Nursing home care, home health care and hospital care;

· Relocation expenses;

· Salaries, fees and reimbursable expenses associated with administrators, executive directors, board members, etc.;

· Development of protocols, interagency agreements and other working agreements;

· Costs of sending individual crime victims to conferences;

· Development of training manuals;

· Crime prevention activities; and

· Preparation of grant applications and other funding requests

Frequently Asked Questions

1. When are monthly financial reports due?

The 15th of each month.

2. When are quarterly statistical reports due?

30 days after the close of each quarter.

The narrative portion is due annually, and is to be included with the Quarterly Report ending June 30.

3. If I’m running behind schedule and my financial or statistical report is late, can I fax it?

Yes. Although we prefer to receive hard copies of your financial and statistical reports by mail, you may fax it if you need to, (602) 223-2943. If you fax your report, DO NOT mail a hard copy.

4. How can I get victim compensation training?

Contact your local County Attorney’s Office.

(For specific phone numbers, see page 33).

5. What is the difference between in-kind match and a cash match?

In-kind match is the value of goods or services received or provided that has no associated cost to the program. For example, donated time by professionals or volunteers, equivalent rental value of donated equipment, etc.

Cash match includes actual dollars spent for project-related costs. For example, non-federal dollars spent on pro-rated portion of the rent, utilities, or salaries for direct service providers.

6. Do I have to report the match evenly throughout the grant period?

No. You can report match at an accelerated rate to meet the match requirement early. However, you cannot delay reporting match until the end of the contract. For more precise match requirements, see your DPS Award Agreement.

7. What if I received $1,990 for a computer/printer and the actual cost is $1,900?

You have two options. You may request that the remaining funds be allocated to a different budget item or you may revert the remaining funds to DPS. DPS will take into account the degree and reasonableness of the cost differential when considering reallocation of funds. If you revert the funds to DPS, they will be reprogrammed to another victim services program in Arizona.

Administrative and Financial Requirements

This handbook is provided as a quick reference guide for day-to-day use by DPS subgrantees receiving Victims of Crime Act funding. However, this handbook is not all inclusive and is not intended to be the only document utilized by subgrantees when administering the grant. Subgrantees are still required to comply with all applicable rules, regulations, and guidelines.

The following documents are the guidelines for administering federal grants, specifically the Victims of Crime Act funds. The Circulars described below can be accessed via the Internet at

www.whitehouse.gov/wh/eop/omb/html/ombhome.html (click on “search facility”; type in “circulars” and click search; select “Official Management and Budget, index.html”)

State, Local, and Indian Tribal Governments:

Victims of Crime Act Final Program Guidelines

Office of Justice Programs Financial Guide (OJP Manual)

Common Rule for Uniform Administrative Requirements for Grants and Cooperative Agreements with State and Local Governments

Circular No. A-87: “Cost Principles for State, Local, and Indian Tribal Governments”

Circular No. A-133: “Audits of States, Local Governments, and Non-Profit Organizations”

Nonprofit Organizations and Hospitals:

Victims of Crime Act Final Program Guidelines

Office of Justice Programs Financial Guide (OJP Manual)

Circular No. A-110: “Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations”

Circular No. A-122: “Cost Principles for Private Non-profit Organizations”

Circular No. A-133: “Audits of States, Local Governments, and Non-profit Organizations”

Financial Management Do’s and Don’ts

This section will be of greatest benefit to executive directors of small non-profit organizations who are struggling to provide an important victim service to the public and are generally looking “up” to the break even line. (Most government agencies and large non-profits have dedicated and independent financial subsystems staffed with skilled personnel.) Some of the following are recommended practices, some are federal guidelines and some are acceptable accounting practices. It is suggested you follow all.

Do… / ..contract with an accountant before an auditor. While both are accountants, it is important to have one set up your financial system before having the other inspect your proficiency in classifying resources and expenditures towards development of balance sheets, cash flow statements, and income statements.
Do… / ..assure some separation of fiscal responsibilities. While you might not have the staff to accomplish this, you do have a board of directors. Require they assume their responsibilities. At minimum, another party should reconcile accounts and verify disbursements.
Do… / ..immediately record all transactions. The day’s end is adequate; waiting a week is inviting trouble.
Do… / ..track the source and expenditure of match funds or in-kind contributions. These must go towards VOCA allowable activities.
Do… / ..submit timely reports. This reflects the reliability of the subgrantee and grantee. Untimely reports distort the accuracy of the overall grant financial position, reported each quarter, and could indicate poor monitoring by the grantee (DPS).
Do… / ..track grant funded equipment in your standard inventory procedures which include identifying present location and condition, acquisition cost, manufacturer’s model and serial numbers and, ultimate disposition.
Do… / ..establish written procurement procedures. Minimum standards exist for federal and state funds.
Do… / ..double check your math and verify your expenditures when completing monthly reports. DPS’ annual inspection will randomly verify activities. Double checking data will help ensure a good administrative history.
Do… / ..utilize pre-numbered and sequential financial documents.
Do… / ..keep accurate time and activity reports for all grant funded, or partially funded, positions. This is a common audit finding; many don’t recognize these as financial documents. Examples of time sheets are shown in Appendixes H and I.
Do… / ..budget. Each month provide your board treasurer and chairman with the month’s fiscal report. This should show actual revenue and expenditure activity for the month and year-to-date, with variations from the projected activity. Explain any variance over the board’s pre-determined limit, say 10% for example. Include next month’s projected activity. And, if the board doesn’t ask for it? Provide it anyway. A rough sample is included in Appendixes A and B.
Do.. / ..report modifications to grant coordinators. With certain limitations you can make financial adjustments between previously approved budget categories. Without prior approval, adjustments cannot be made to training or salary allotments.
Do.. / ..keep all receipts, receiving reports, invoices, checks, etc. Lack of documentation is one of the top ten audit findings.
Don’t.. / ..hire a relative even for a menial job, or hire your own consulting firm without a resolution from the board—there could still be a risk. Sound like basic common sense? It is another top ten audit finding.
Don’t.. / ..commingle funds. This is frequently misunderstood but is one of the most common audit findings. A simple way to assure you are not commingling is to identify the revenue source of each expenditure. The average $120 bookkeeping program can track this for you, even to multiple revenue sources (splits) supporting one check. It can then sort to provide an expenditure report by revenue source (see example). If you are not familiar with these programs, your accountant can set this up for you so all you have to do is make one entry.
Don’t.. / ..overlook audit findings. Reportable conditions on the management letter generally can be informally corrected. Material findings require a corrective action plan (CAP). This should include: 1) description of each finding, 2) specific steps to be taken to implement the recommendation, 3) a time table for performance of each corrective action, and 4) a description of the monitoring to be performed ensuring the CAP is implemented.
Don’t.. / ..claim expenditures for obligations beyond the funding period.
Don’t.. / ..hire auditors or receive their report (when audits are required). That should be the function of the treasurer of the board of directors.
Don’t.. / ..temporarily cover one grant’s expenditures with funds from another.