Invoice & Reconciliation - Local Public Health Act - Minnesota Dept. of Health

Invoice and Reconciliation Instructions

Quick Downloads: LPH Grant
Grants Issued on a Reimbursement Basis
Travel Expenses
Indirect Cost Guidance for Community Health Boards
Financial Reconciliation for Grants to Community Health Boards
Master Grant Contract
Questions

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Grants Issued on a Reimbursement Basis

In order to comply with Office of Grants Management Policies 08‐08 and 08‐10, MDH grant payments for the Local Public Health Act to community health boards will be administered on a reimbursement basis. MDH will reimburse community health boards for expenses based on invoices submitted to MDH on either a monthly or quarterly basis. All invoices should be sent electronically to health.lphainvoicesubmission@state.mn.us for processing.

Travel Expenses

Community health boards will be reimbursed for travel expenses on all MDH grants according to the current Commissioner's Plan, as required by the community health board Master Grant Contract (Clause 3).

Summary of 2017 Commissioner's Plan: Commissioner's Plan Overview for Grantee Travel Reimbursement (PDF)

Indirect Cost Guidance for Community Health Boards

This document provides guidance to community health board regarding the implementation of the Minnesota Department of Health policy on Indirect and Administrative Costs. Community health boards incur certain “costs of doing business” that are not easily identified with a particular grant or activity. The purpose of this guidance document is to help community health boards adapt to the MDH policy, differentiate between administrative and indirect costs, and how to properly report each.

More information on indirect costs: Indirect Cost Guidance for Community Health Boards (PDF)

Financial Reconciliation for Grants to Community Health Boards

Background

In early 2013, the MDH submitted an alternate plan to the Minnesota Office of Grants Management on how MDH would conduct financial reconciliation for grants to community health boards. During 2013, MDH piloted that original exception request with five community health boards. The purpose of the pilot was to:

  • Better understand the financial reconciliation process
  • Assess the capacity of MDH and community health boards to carry out the new procedures
  • Engage community health boards in identifying alternate solutions to help MDH meet the intent of the policy

While MDH found no major concerns during the pilot process, community health boards had concerns about the amount of time it took to gather documentation and produce paper reports from the supporting systems. The following alternate reconciliation plan was submitted and approved by Office of Grants Management in April 2014.

Approved Alternate Reconciliation Plan

Continue existing monitoring activities:

  • WIC: No changes. Site visits and financial reconciliations once every two years as required by federal regulations
  • Continue programmatic site visits and monitoring (e.g., annual reporting)
  • Continue grant reimbursement as the standard

Local Public Health Act funding removed from reconciliation requirement. No general ledger review required for Local Public Health Act funds.

All Other MDH Grants to Local Public Health

  • MDH staff will gather and annually review findings from county or Single Audits already completed for the county and/or fiscal host for the community health boards.
  • MDH will create a questionnaire about changes to systems, personnel, procedures and programs for community health boards without an annual audit to capture similar information for the annual review
    • Any concerns identified in audit or questionnaire may lead to more thorough financial reconciliation or request for source documentation.
  • All MDH grant programs over $50,000 will require a copy of the general ledger with at least one invoice submission during the grant period and review prior to payment. MDH may request additional info as/if needed.
  • MDH will survey grants management staff at MDH every few years to identify concerns with grantees or procedures.
  • MDH will create additional guidance for community health boards through toolkits/technical assistance to address concerns around common grant expenses.
  • MDH will seek feedback about the alternate reconciliation process from local public health at least every three years to continue improving this process and provide updates to the Office of Grants Management as needed.

Master Grant Contract

Every five years, MDH enters into a Master Grant Contract with all community health boards. There is no funding attached to this contract; it serves as the legal foundation for subsequent Grant Project Agreements with community health boards for all MDH grant program funding.

The current Master Grant Contract expires on December 31, 2019. The Master Grant Contract was amended in 2016 to address changes in federal auditing requirements.

Sample Master Grant Contract with current amendment language: Minnesota Department of Health Master Grant Contract for Community Health Boards - Sample (PDF)

Questions