Waste Reduction, Reuse and Recycling Grant Program ▸ Grantee Resources
Grant recipients are required to follow grant guidelines as outlined below.
Quarterly Status Report
Grant recipients are required to submit a completed Quarterly Status Report for each calendar quarter during the grant year. It is important that organizations submit Quarterly Status Reports by the stated due dates. The Solid Waste Management Division will not send out reminder notices. Four Quarterly Status Reports must be submitted for the grant year. Each quarter of the year must have a completed Quarterly Status Report even if the grant recipient has not expended grant funds in a quarter or has expended all grant funds in a previous quarter.
|Calendar Quarter||Quarterly Report Due Date|
|January – March||April 30|
|April – June||July 31|
|July – September||October 31|
|October – December||January 31|
A copy of the Quarterly Status Report form is included as Attachment A. Retain this form as the original and make copies for each submittal. A complete Quarterly Status Report will include all the forms provided in Attachment A. These forms are:
- Quarterly Status Report form (2 pages) (Additional pages may be added, if needed).
- Account Sheet
- Equipment Inventory form
- Grant Reimbursement Request form
Failure to submit accurate and timely quarterly reports will impact future grant funding to the organization.
Grant recipients are required to complete the Final Report form on the grant project. A complete Final Report form is included in Attachment B. Retain this form and use it for your submittal. Final Reports are due the last day of February following the end of the grant year. No financial reporting is required as part of the final report; however, the grant recipient is asked to provide performance measure results from the project that were identified in the original grant application.
Accounting and Recordkeeping
Grant recipients are required to keep financial records pertaining to the expenditure of grant, matching cash and in-kind funds. The following are some bookkeeping guidelines to assist in managing these records.
Separate Records: Keep separate accounting records for your grant award.
Use Checks: Grant related expenditures should be paid by check.
Canceled Checks: Obtain canceled checks from your bank as opposed to the carbon copy check system.
Invoices/Receipts: Retain invoices and/or receipts for all grant related expenditures, both grant funds and matching funds encumbered during the grant year.
Document all Matching Funds: Documentation must be maintained for all matching funds (cash match and in-kind match) reported during the grant year.
The following definitions and/or descriptions are provided to assist grant recipients.
- Expenditure of Funds Before Beginning of the Grant Year.
- Grant funds cannot be used for reimbursement of costs which were encumbered or expended before the beginning of the grant year. Matching funds encumbered or expended before the beginning of the grant year are not an eligible match.
- A grant recipient may encumber or incur grant expenses during a grant quarter without actually paying those expenses during the quarter. These types of expenses are considered encumbered expenses and should not be reported to the Department until the quarter in which the grant or matching funds are actually expended.
- Last Quarterly Report
- The last quarterly report for the grant year is October through December. The report is due January 31 the following year. All grant funding must be encumbered during the grant period. Funds encumbered during the quarter must be expended by January 31. The final Quarterly Status Report is the one time that encumbered funds may be reported. Funds not encumbered during the grant year or expended by January 31 shall not be paid to the grant recipient.
- Solid Waste Management Division Financial Review
- All grant recipients are subject to a review of grant, matching cash and in-kind funds. The Division will contact the grant recipient to establish and maintain financial records for the expenditure of grant funds, matching cash and in-kind funds.
- Matching Funds
- Grant recipients are required to report matching cash and in-kind funds contributed to the project on Quarterly Status Reports. During a financial review, the expenditures of matching funds, both cash and in-kind, will be verified. The Division strongly encourages grant recipients to establish and maintain financial records to include cash and in-kind funds contributed to the project. Including this information with records of grant funding expenditures will assist in the completion of the Quarterly Status Reports and in the financial review process.
- Invoices and/or Receipts
- Grant recipients are required to include a copy of all invoices and/or receipts for expenditure of grant funds with the Quarterly Status Report and the Grant Reimbursement Request form. Your financial records for grant fund expenditures, matching cash and in-kind should include the original copy of the invoice and receipts or documentation of expenditure for review purposes. Receipts are required for personnel expenditures. Invoices/receipts/documentation for matching cash and in-kind funds will be verified during a Division financial review.
- If equipment is purchased with grant funds, you must include a copy of the receipt for purchase with the appropriate Quarterly Status Report. The receipt should include the name and address of buyer and seller, equipment model and serial number, description of equipment, date of purchase, unit price, and total price of purchase and any other pertinent information regarding the equipment purchased.
- The following documentation for personnel expenses is required:
- Copy of paycheck stubs itemizing all withholdings and the number of hours worked for each applicable employee.
- Contractual labor: a copy of the canceled check or electronic bank statement.
Workplan and budget modifications may be necessary for the successful completion of a project or program. The Division has established a process for all grant recipients to follow when proposing program modifications.
Workplan and budget modifications are required when:
Grant recipient has been awarded partial funding (if applicable); OR
Grant recipient requests to modify an existing workplan and budget.
During the grant year a project may undergo changes that will require modifications to the existing program. The grant recipient must submit written notification outlining the proposed workplan and budget modifications to the existing project or program prior to the expenditure of funds by the grantee. This includes a request to transfer funds from one category to another. For Example: transferring funds from the Supply Category to the Personnel Category. The Solid Waste Management Division requires that proposed modifications remain within the scope of the original proposal. No more than two workplan and budget modifications may occur during the grant year.
Written notification should include:
- A completed Workplan/Budget Modification Request form (Attachment C).
Exception to Budget Modification Requests
Grantees may expend 10% over or under their originally approved budget categories without requesting a budget modification. As an example, the grantee over expends in the Personnel category and under expends in the other approved categories. A possible scenario follows:
|Budget Category||Originally Approved Budget Amount||Actual Expenditure||Percent Change|
In this scenario, you will notice that none of the categories changed by more than 10%, therefore, a budget modification request is not required.
As a reminder, this 10% flexibility is only on the originally approved budget amount identified on your Grantee Notification form.
No extensions in the grant year will be granted to the grant recipient.
Department Funded Equipment
- Equipment purchased, in whole or in part, with Solid Waste Management Division funding shall be used only for the purchases approved by the Division during the expected service life of the equipment.
- Equipment Identification
- Any piece of equipment purchased, in whole or in part, with Solid Waste Management Division funding and costing $500 or more is required to be permanently identified. When the grant obligations have been met and the grant is being closed-out, an identification tag will be forwarded to the grant recipient for each piece of equipment requiring identification. It is the grant recipient's responsibility to place the identification tag on the piece of equipment as directed by the Division. During site visits, Division staff will verify that equipment is identified as required.
- Expected Service Life
- The Solid Waste Management Division will assign an expected service life to all equipment purchased in whole, or in part, with Division funds that has a value of $500 or more. Equipment worth less than $500 may be assigned an expected service life on a case-by-case basis. Expected service life of equipment will be determined on a quarterly basis upon receipt of Quarterly Status Reports and Equipment Inventory forms. The Division’s acknowledgement of equipment purchased with grant funds includes the determination of expected service life and an identification tag for each piece of equipment.
- The Solid Waste Management Division shall maintain an ownership interest of all equipment purchased with grant funds during the expected service life of the equipment. The grant recipient shall gain unrestricted ownership after the expected service life period expires.
- Grant recipients are responsible for all necessary and reasonable maintenance of Solid Waste Management Division funded equipment and may be held liable by the Division for any loss, damage, neglect or unreasonable deterioration of the equipment throughout the expected service life. During site visits, Division staff will verify that grant recipients are acting in a responsible manner in maintaining equipment purchased with grant funds.
- Grantee must provide City proof of coverage which covers the City’s investment in personal property with a purchase value greater than $5,000 or real property as it pertains to the Waste Reduction Reuse and Recycling Grant Program funds.
- Grant recipients who purchase equipment, in whole or in part, with grant funds are required to complete an Equipment Inventory form with each Quarterly Status Report. A new Equipment Inventory form should be used for each reporting quarter rather than adding on to Equipment Inventories from preceding quarters. This form is required only in quarters when equipment is purchased.
- Grant recipients must receive approval from the Solid Waste Management Division prior to the disposition of equipment purchased, in whole or in part, with Division funds throughout the expected service life of the equipment.
- Approved Sale
- Funds realized from the approved sale of equipment purchased with Solid Waste Management Division funds shall revert to the Division in an amount congruent with the grant-funded percentage of the equipment's original cost during the expected service life of the equipment.
- Any Solid Waste Management Division funded equipment which is no longer being used by the grant recipient for the approved purposes and intent for which it was obtained, may be redistributed by the Division to another eligible applicant during the service life of the equipment.
- Equipment Titles
- Grant recipients purchasing equipment, in whole or in part, with Solid Waste Management Division funds shall place the grant recipient's name on equipment titles.
- Equipment Inventory Annual Updates
- After the conclusion of the grant year, it is the responsibility of the grant recipient to maintain a listing of all equipment purchased with Solid Waste Management Division grant funds and to respond to Division requests for progress reports or annual updates during its expected service life. The Division will initiate all requests for progress reports or annual updates as needed.
Solid Waste Management Division Recognition
- Newsletters and Pamphlets
- Grant recipients should recognize funding from the Solid Waste Management Division on all published materials, such as newsletters, pamphlets and guides, related to a Division funded project or program or activity. However, the grant should not be considered a "contribution" or a "donation" and the Division prefers not to be identified as a donor in any publication or acknowledgements from your organization.
- Grant recipients should include the following phrase in printed materials:
"Funding provided through the Waste Reduction, Reuse and Recycling Grant Program, City of Lincoln, Department of Transportation and Utilities, Solid Waste Management Division."
Solid Waste Management Division Site Visits
Solid Waste Management Division staff will schedule periodic site visits throughout the grant year and, if applicable, throughout the expected service life of equipment purchased with grants funds. During these site visits, Division staff will review the following:
- General appearance, working order, and Solid Waste Management Division identification of equipment;
- How the grant funded equipment has affected the grant recipient's overall ability to collect and/or process recyclable materials;
- Amounts of materials collected/processed with grant funded equipment;
- General accomplishments of the grant project or program;
- General appearance of site/facility;
- Problems or concerns;
- Future activities;
- Compliance with permitting requirements; and
- Other information as deemed necessary by the Solid Waste Management Division.
The Division staff will typically contact a grant recipient to set up the site visit. In addition to meeting with the grant recipient to discuss the status of the grant project or program, the Division staff will view all grant funded equipment and facilities.
Staff will take photos, verify that grant funds were expended as approved and reported and verify that equipment is identified as required by the Solid Waste Management Division. After the site visit, a follow-up letter is sent to the grant recipient acknowledging the Division’s site visit and, if applicable, addressing any concerns with the grant program.
Proof of Insurance
Grantee must provide City proof of coverage naming the City as an additional insured as approved by City under an insurance policy. Grantee shall maintain General Liability Insurance during the life of the Grant Agreement, naming and protecting Grantee and City of Lincoln, its officials, employees and volunteers as insured, against claims for damages resulting from (a) all acts or omissions, (b) bodily injury, including wrongful death, (c) personal injury liability, and (d) property damage which may arise from operations under this Agreement whether such operations by Grantee and Grantee’s employees, or those directly or indirectly employed by Grantee.
Grant Conditions and Penalties
Grant recipients are required to comply with the Grant Agreement and program guidelines. A violation of the guidelines or Grant Agreement may result in withdrawal of grant funds, reimbursement of improperly expended funds, forfeiture of Division funded property, ineligibility for future funding, or any combination of the above.