Grants Financial Policies

Fiscal Year 2022 Operating and Capital Budget

Grants Financial Policies

In this section, you will find information on the City's financial policies related to the following topics:

  1. Grants Administration
  2. Applying for a Grant
  3. Accepting Grant Awards
  4. Managing Grants
  5. Procurement Under Grants
  6. Grants File
  7. Record Retention
  8. Annual Single Audit
  9. Ethics
  10. FEMA/Event Management
  11. Grants Manual

1. Grants Administration

This policy shall cover all grants received by the City of Tampa. A grant is defined as the receipt of funds from another governmental agency (e.g., Federal, State of Florida, or Southwest Florida Water Management District), whether or not services were performed by the City in exchange, as well as funding from private foundations or entities for specific activities or the purchase of equipment.

Grants Administrator - The Budget Officer is designated as the City's Grant Administrator

Indentification Designation - The City will maintain only one DUNS/Unique Entity Identifier number, Tax Identification Number (TIN), and System for Award Management (SAM) account. Departments are prohibited from obtaining their own DUNS or TIN.

Adherence to Guidelines - The City will adhere to the guidelines of the Uniform Guidance as published by the White House Office of Management and Budget. Additionally, the City will adhere to the guidelines of the Florida Single Audit Act FS 315.97 for state grants.

2. Applying for a Grant

Departments are not authorized to submit grant applications without the Mayor’s approval. Authorization may be obtained by preparing a staff summary sheet for review by the Grants Administrator, City Attorney, Chief Financial Officer, and Chief of Staff. Inclusion within the City adopted budget is considered authorization to submit a grant application (e.g., Federal Block Grants, State Housing Initiatives Partnership, Capital Improvement grants).

If multiple departments wish to apply for the same grant, the respective Administrator must prioritize the City’s grant request. For those grant requests that involve more than one Administrator, the Chief of Staff will approve the City’s prioritization of requests.

Departments wishing to apply for a grant must provide a grant application summary or draft grant application to the Grant Administrator at least two weeks prior to grant submission deadline to allow for the:
  • Budget Office to conduct a financial analysis of the following:
    • Long-term financial impact on the City’s operating budget and staffing;
    • Identification of required matches;
    • Cost benefit analysis of managing the grant; and/or
    • Conflicts with existing City covenants
  • Obtain the Mayors (or designee) approval to submit the grant application.

3. Accepting Grant Awards

A grant award is a contract between the City and the granting agency; therefore all grant awards must approved by City Council and be signed (or delegated for electronic submission) by the Mayor.

Modifications to the grant award may also need approval by Council as determined by the Grant Administrator.

4. Managing Grants

Management of grants is a shared responsibility between the respective department (program manager) and Revenue and Finance (finance manager):

The Program Manager is responsible for:

  • Adhering to all of the programmatic requirements of grant. This includes, but is not limited to reporting requirements, security of fixed assets, monitoring of sub-grant recipients, review and inspection of engineering services, and/or requesting time extensions.
  • Preparing programmatic reports in sufficient time to allow for review.
  • Using the City’s accounting system to prepare programmatic reports.
  • Establishing and maintaining grants file with all required information (see Grants File section).

Financial Management is responsible for:

  • Establishing the accounting structure to ensure proper accounting of the grant
  • Preparing and submitting requests for reimbursement:
    • Competitive Grants - Every 90 days or whenever the reimbursable amount exceeds $50,000 unless the grant agreement prohibits competitive grants.
    • Formula Grants – Every 30 days or more often as agreed upon between Revenue and Finance and the Grants Program Manager.
    • State Revolving Loan Program – In accordance with the loan documents.
  • In those cases where the grant agreement precludes the City from requesting reimbursement in accordance with the above guidelines, the grant’s reimbursement schedule will take precedence.
  • Ensuring that all accounting treatments are recorded in accordance with Generally Accepted Accounting Practice and established grant guidelines.
  • Ensuring capital items are properly recorded and inventoried. All fixed assets acquired with grant funds will be recorded and inventoried in accordance with the grant’s requirements and the City’s fixed asset policy. Please refer the City’s Fixed Asset Policy for additional guidance.
  • Establishing and maintaining a grant file with all required information.

5. Procurement Under Grants

The program manager, in collaboration with the Purchasing and/or Contract Administration departments, shall ensure procurement is performed in accordance with the City’s procurement procedures and grant requirements.

Federal and some state grants require specific pass-down terms and conditions that must be included in sub-contracts, purchase orders, or other vendor agreements.

At a minimum, each grant procurement file must have the following documentation to support each purchase:

  • Onvia Demand Star or GSA posting
  • All quotes obtained to support the purchase methodology
  • Identification of procurement type (e.g. Competitive Bid, Formal Bid, Sole Source, State Contract); and, if applicable, documentation of approval of contracts and sole source authorizations.
  • For federal grants, review of the System for Award Management ( to ensure that vendors are not debarred or excluded.

6. Grants File

Both the grant program manager and the financial manager will maintain a file for each grant. When possible, these files may be electronic in nature. As a minimum, the grant file will contain the following information:

  • The Notice of Funding Opportunity (NOFO) or description upon which the grant application was based
  • Grant application
  • Grant award letter
  • Modifications to the grant document
  • Documents sent to Tampa City Council
  • Fully executed grant agreement/contract
  • Financial resolutions
  • Property records/disposal records
  • Purchase orders/contracting documents
  • Reimbursement requests
  • Periodic program manager reports
  • Site visit letters

The grant file must contain all documentation relating to the grant including emails, notes, and other information correspondence. A summary sheet with important dates, terms, names or contacts, and other pertinent information is recommended.

7. Record Retention

Grant files will be maintained for at least five years. However, the grant agreement may require an additional period of time for retention of grant files.

8. Annual Single Audit

The Chief Accountant is responsible for preparing the annual single audit in accordance with guidance from the U.S. Office of Management and Budget and the State of Florida’s Office of the Chief Financial Officer.

9. Ethics

The Grants Administrator will ensure that all agencies that receive pass-through grants from the City adhere to the City’s ethics policy.

10. FEMA/Event Management

Revenue and Finance shall be responsible for the following:

  • The Budget Officer is the City’s primary point of contact with FEMA and the State in regards to requesting reimbursement for an event.
  • The Budget Officer is responsible for gathering the City’s costs and preparing reimbursement requests with supporting documents.
  • Tampa Fire Rescue and Tampa Police Department are responsible for ensuring that Revenue and Finance is made aware of each mission or deployment as soon as it is assigned, to enable the City to timely seek reimbursement.
  • Departments/Emergency Response Center commanders are responsible for identifying and reporting related operating costs. Reporting of related operating costs shall be in accordance with the City’s established standards.
  • All City Departments and the Director of Contract Administration are responsible for identifying damage to the City’s infrastructure and providing preliminary cost estimates. Further, they are responsible for ensuring that projects are completed in a timely manner with sufficient documentation.
  • Risk Management will consider the application of insurance toward event damage.

11. Grants Manual

The Grants Administrator shall publish and maintain a Grants Manual and provide training to the departments.