GRANT REPORTING INFORMATION

INTRODUCTION

Presbyterian Disaster Assistance (PDA) is a mission program of the General Assembly Council (GAC) of the Presbyterian Church (U.SA.). For civil law functions (e.g., finance, property) the GAC operates via its corporation: Presbyterian Church (U.S.A.), A Corporation (PCUSA, A Corporation). PDA funds are drawn from the generous donations made by individuals and churches to the One Great Hour of Sharing offering and designated giving funds and are administered by Presbyterian Disaster Assistance (PDA) for disaster response.

In order to understand and interpret the total response of the Presbyterian Church U.S.A. it is important to provide information on the totality of the response. This includes being able to present how PDA funds are complemented by additional contributions that may come directly into a middle governing body. PDA would therefore expect a middle governing body to provide full reporting on additional funds in order to provide a transparent, accountable, and complete report to the broader church. In order to facilitate the reporting process and ensure that both the Presbytery and PDA are in accord regarding accounting procedures and reporting requirements, a representative of PDA will visit with the Presbytery to go over the reporting guidelines and make recommendations regarding Presbytery accounting processes that will comply with PCUSA accounting standards and PDA reporting requirements. .

The funds may be used only for the purpose for which they are given. Any change in scope or direction of the plan and budget requires consultation with and agreement from the PDA office. Should any funds remain at the conclusion of the recovery effort, they must be returned to respond to other disaster-related needs. You are encouraged to advise this office if additional funds are needed to complete the recovery process.

  1. Banking Requirements

All PDA grants should be treated separately (e.g. not co-mingled with other funds) from the normal activities of the life of the organization. To facilitate this requirement of non-commingled funds, PDA funds shall be deposited in a new, separate bank account. Also, any payroll related funds should be maintained in a new, separate bank account.

  1. Reports to be Submitted

PDA funds will require quarterly update reports as well as a Final Narrative and Financial Report to be prepared at the conclusion of one year. Any funds in excess of $100,000 will require an external audit for the specific use of the grant funds provided to verify use in accordance with the plan and budget as submitted and approved.

  1. Time Frame for Grant

Each PDA grant has a start and a completion date. It is expected that implementation will be completed by the one-year anniversary date from when the grant funds are received. An extension can only be agreed upon if a request is made to PDA prior to the one-year anniversary date.

  1. Records to be Kept be Grant Recipient

A, Narrative Report

This information will form part of the Narrative Report and will support the information provided in the narrative description of the activities.

The report should include:

1. Description and location of the disaster

  1. Priorities applied and constraints faced

3. Description of the coordination activities

  1. Objectives achieved, activities developed, lessons learned

B, Statistical Reports

The Grant Recipient shall compile statistical information and data about the implementation of the grant. The following statistics shall be reported monthly:

  1. Number and types of beneficiaries
  2. Number of houses repaired or reconstructed
  3. Value of work completed
  4. Number of volunteer teams
  5. Number of hours of work contributed by volunteers
  6. Number of churches and presbyteries represented in volunteer work teams

C. Financial and Audit Reports

The Grant Recipient shall keep fully documented financial records, which will include:

  • Accounts payable invoices
  • Purchase orders
  • Expense quotations
  • Bank Statements
  • Bank reconciliation
  • Detailed listing of expenditures
  • Detailed payroll records and tax reporting

The accounts should be kept in accordance with Generally Accepted Accounting Principles (GAAP). Also, all records associated with PDA contributed funds must be available for review upon request from PDA.

D. Capital Assets

(The language for this section is being reviewed by the Advisory Committee and will be forwarded in a separate document.)

NOTE: Unspent funds cannot be used without approval of Presbyterian Disaster Assistance

The signature below represents an understanding and agreement of the above-mentioned reporting and record retention requirements.

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Signature of Presbytery Executive Officer Date

Print Name:______