18 Miss. Code. R. 8-1.1-9
Overview
The closeout of a subgrant is the process by which Mississippi Department of Human Services (MDHS) determines that all applicable administrative actions and all required work of the subgrant have been completed. Subgrantees are responsible for ensuring that orderly and timely work of the subgrant have been completed. Subgrantees are responsible for ensuring an orderly and timely programmatic phase out of subgrants and the financial settlement of Subgrantee and vendor claims. The Subgrantee closeout procedures describe the instructions to be followed to officially close subgrants awarded by MDHS. Subgrantees should also refer to 45 C.F.R. Part 75 and/or Part 92, as applicable.
Due Date and Content of Closeout Packet
The Subgrantee closeout packet bearing original or electronic authorized signatures of the Subgrantee organization is due and shall be received by MDHS Subgrants Management Claims Unit no later than forty-five (45) calendar days from the ending date of a subgrant OR no later than forty-five (45) calendar days from expenditure of all subgrant funds (if expenditure occurs prior to subgrant agreement end date). If the 45th calendar day falls on the weekend, the closeout packet is due the Friday before. The Subgrantee shall retain a copy of the closeout packet submitted to MDHS.
Note: Closeout packages that are not received in a timely manner may result in the following:
After timely receipt and review of the subgrant closeout packet, MDHS may request further documentation and/or revisions to the subgrant closeout packet.
Content of Closeout Packet
The Subgrantee Closeout Packet shall include, but not be limited to, the following information which shall be accurately completed by the Subgrantee:
Closeout Refund Payment to MDHS
Indicate the amount of any unused funds plus any outstanding claimants' amounts for each agreement and category. The amounts listed as "unused funds" shall be refunded by check with the closeout package. Refund checks are to be made payable to Treasurer, State of Mississippi. The subgrant number(s) shall be included on the check or check stub.
Refund checks are due as an attachment to the Closeout package and shall be received no later than forty-five (45) days after the end of the performance period. Any refund checks not included as part of the closeout package, should be mailed to the following address:
Mississippi Department of Human Services
Attention: Procurement Services - Subgrants Unit
Post Office Box 352
Jackson, MS 39205
Administrative Closeout
If a Subgrantee fails to close out a program year sixty (60) days after the grant ends or fails to properly adhere to established closeout policies and regulations, MDHS may complete an administrative closeout packet using fiscal information from the official subgrant file maintained by MDHS. A copy of the administrative closeout will be provided to the Subgrantee to be maintained as a part of their official subgrant file.
Equipment Property Closeout
A Subgrantee that desires to retain and continue using equipment or property after the expiration date of the subgrant period shall submit a written request to the MDHS Funding Division. It is the established policy of MDHS to give consideration to the written request, to allow federally and/or state purchased equipment or property to remain on the premises of the organization, if the Subgrantee continues to operate at the same site, as long as, the organization continues to serve the implementation and objective of the federal program under which the subgrant agreement originated, and the Subgrantee is in good standing at the time of closeout.
Subgrantee written request to retain and continue using subgrant equipment or property may be submitted to MDHS Funding Division before the end date of the subgrant agreement. The written request to retain and continue using subgrant equipment and/or property shall include a copy of the Subgrantee Inventory Control List for each item of equipment and/or property under the subgrant. The written request should identify the equipment/property items requested to be retained and adequately explain the continued use and purpose for retention.
If the Subgrantee's request to retain property and/or equipment is approved by MDHS, it shall be the responsibility of the Subgrant Property Office in the MDHS Division of Property to monitor the utilization of all items on a yearly basis. The final deadline for equipment and/or property retention request is the same due date for the closeout packet.
Upon termination and/or expiration of a subgrant and as part of the Subgrant Closeout Process, should the Subgrantee determine that the property purchased under the subgrant is no longer needed, or the request to retain is denied, the Subgrantee shall coordinate delivery of any property purchased under the subgrant with the MDHS Federal Property Division. The Subgrantee shall deliver the property to MDHS no later than forty-five (45) days from the subgrant end date.
18 Miss. Code. R. 8-1.1-9