We assist decision-makers in determining the most appropriate course of direction for their organization and effectively focus their resources in support of that course, within minimal time and expense. We utilize streamlined, hands-on methodologies designed to ensure that the course of direction taken is a logical path -- a path that will allow an organization to communicate their unique vision of the future in all aspects of day-to-day operations.
Consulting with management and administrative teams is a service The Mariah Group provides to nonprofits, philanthropic foundations and government agencies. Key tools we employ are strategic planning, budget overview, and program compliance audits.
Strategic planning is an essential part of building an effective organization, not a luxury to be enjoyed when the budget permits, the appropriate staff is hired or the Board of Directors require it. The truth of the matter is that a good strategic plan can serve as a compass to navigate through or around the storms that inevitably arise, and can help you determine which opportunities should be pursued or avoided.
The Mariah Group team members are fiscal experts that are proficient in financial management of budgets, account maintenance, accounting, subgrantees and subcontracts monitoring , facilities and administrative costs (F&A), as well as the tracking cost share and matching funds.
The Mariah Group can assist in on-going audit preparation or serve as a hired Internal Auditor to conduct internal audits and financial testing to ensure a successful annual audit and/or A-133 compliance audit. Furthermore, the receipt of funds is a responsibility that requires diligent stewardship. Accountability for the use of these funds is not limited to the closeout period of the award but is an ongoing activity that lasts the entire life of the award. Accounting for awards is not simply an exercise in getting an account to balance; it is the guardianship of a profound trust.
The Mariah Group is also capable of conducting program compliance audits to ensure that funds are allocated in a manner that supports program objectives. We review programmatic activities, procedural guidelines, staff training, publications and communications, and other key areas to assure stated goals are being addressed..
STRATEGIC PLANNING
A strategic plan can also serve as a resource for an organization, assisting with orientation of new members, planning of capital campaigns, development of work plans, and coordination of tasks between groups or departments. Organizations that do a good job of developing and executing their strategies can create a competitive edge that provides growth and sustainability. Organizations that turn their plan into a "dust collector" upon an executive bookshelf will never achieve their full growth or potential.
Our productive strategic planning strategies focus on: clarifying mission; aligning executive goals within the scope of organizational vision; defining and improving business process accountability; identifying and addressing key issues; improving cross-functional collaborations; assessing and improving consumer/client satisfaction; targeting service markets and developing an optimizing strategic plan.
Most importantly, a strategic plan sets priorities. This is useful in days of limited resources and modest budgets. Organizations can not always afford to fund all planned projects, but some projects are essential. With a plan, you know what to do first and how to focus on the necessary skills and resources at each priority. Our strategic planning approach facilitates collaboration and development of aggressive action plans that thrusts organizations forward. Strategic planning embodies a set of proven strategic planning principles, techniques and applications that enable organizations to optimize their long-term and short-term planning process which will assist in exceeding bottom line expectations and organizational growth.
The Mariah Group knows that in order to remain competitive in the 21st century, organizations must develop and deploy a strategic plan that serves as a roadmap for successful implementation of competitive strategies, objectives and critical success targets. We can assist your organizational team in developing and/or implementing a strategic plan that will drive your planning efforts and convert your mission statement into reality.
Most small or mid-sized nonprofits are managed by small staffs with little or no extensive fund development or management experience. Without the expertise of a seasoned development and management professionals, these nonprofits engage in labor intensive efforts which result in a lot of effort and little return.
The Mariah Group can provide development office management to your nonprofit to increase your annual giving and donor relations. Nonprofit staff turnover occurs at an astonishing rate and vacancies at critical times can have a significantly negative impact on the success of important campaigns. The Mariah Group offers the expertise necessary to take on a project or campaign and see it to a successful conclusion without the need for extensive training and the loss of valuable transition time.
MANAGEMENT OF BUDGETS
Budget Set-Up and Management
The most complex area to manage of any grant or contract is the budget. Well, don’t fear, the budget experts are here. TMG reviews and analyzes approved budget awards, can establish budget spending guidelines, line item balance reports, implement budgetary forms and procedures and set-up electronic budgetary files and records. TMG monitors expenditures to ensure compliance with agency guidelines and regulations. Proactive budget management elevates audit findings, discrepancies and year-end short-falls.
Subcontractor Set-Up and Maintenance
Managing sub-grantee or subcontractors can be difficult without the proper training and tools. TMG provides hands-on sub-grantee and/or subcontract management and monitoring. When sub-grantees or subcontractors are contracted to assist in the completion of program goals and objectives, The Mariah Group can prepare the contract deliverables, negotiates the terms of the contract and prepares the subcontract agreement.
Upon execution of the subcontract, The Mariah Group can monitor and assess sub-grantee/subcontractor to ensure that contract compliance and regulations are adhered. Most organizations do not have the staff or the budget to monitor these agreements effectively; however they are responsible and liable for the activities of these agreements. TMG can ensure compliance and improve the integrity of these contract agreements.
Administrative Costs and Facilities and Administrative (F&A) Cost Management
With the implementation of any grant or contract, there will be administrative costs associated with executing the contract. Organizational budgets are lean and if administrative costs or facilities and administrative costs (F&A) are approved in the budget, proper capitalization and accounting of these costs are mandatory. Administrative costs or F&A costs require financial monitoring to ensure that the benefits are maximized. Our team prepares detailed monthly reports of these costs and certifies that these costs are properly applied to the operating budget.
Cost Sharing, Matching and In-Kind Contributions
If cost sharing, matching and in-kind contributions are approved to secure grant and contract funding, documentation is the key. Much like budget expenditures, original supporting documentation for all cost sharing and in-kind contributions must be retained and tracked. Furthermore, maintaining a clear audit trail to accounting reports is a must.
The Mariah Group specializes in equipping organizations with on-site monitoring of matching, whether it cash, space, or in-kind contributions. Supporting records and file management are critical in this area and The Mariah Group can assist in preparing monthly matching reports and ledgers to ensure an accurate accounting of all matching contributions.
AUDIT PREPARATION
Preparation for your annual audit should not begin a month or two before the auditor’s scheduled visit, it should begin the moment an award arrives at the organization and should last until the final closeout procedures are completed. In other words, it should be an ongoing, daily process, which requires diligence, organization and attention to detail. Processes, policies and controls need to be developed, implemented and followed.
Responsibility for the use of these funds must be taken into consideration in every phase of the award cycle. A system of checks and balances should be in place, and a strong sense of teamwork among all the parties involved in the audit process is essential. Are the costs allocable, allowable and reasonable? Were the expenditures incurred within the award timeframe? Are purchases within budget and/or organizational agency guidelines? This form of compliance analysis is fundamental to any programmatic or fiscal audit and will determine an organization’s ability to provide fiscal stewardship and accountability.
The Mariah Group can provide an independent detailed analysis of controls, implement an on-going internal plan and provide recommendations to management for correction. Many organizations do not prepare for their programmatic and fiscal audits until the end of the year or prior to audit notification. Nevertheless, as a result numerous errors, findings and noncompliance issues may have occurred, which can result in poor audit reports and reflect poor stewardship of funds. Proactively, our internal audit compliance services can save your organizations thousands of dollars in audit findings and internal theft. TMG can provide basic (short-term) or comprehensive on-going services which are allowable costs in your grants and contracts budget. We can customize our audit compliance analysis to include:
- Organizational financial statements
- Hiring and procurement practices
- Schedule of financial awards
- Evaluation of the organization's internal control system.
- Report on corrective actions taken on prior audits findings.
- Compliance with requirements and regulations of each grant/contract received
- Allowability of expenditures
- Eligibility of participants or recipients
- Adherence to matching requirements
- Adherence to federal programmatic and fiscal reporting requirements
Let The Mariah Group monitor and ensure compliance of your grants and contracts to sustain your needed funding and financial support.
PROGRAM COMPLIANCE AUDITS
Each federal, non-federal agency or philanthropic organization has a set of guidelines that must be adhered to when administering a grant or contract. The Mariah Group can assist the community nonprofit in understanding and complying with grant and contract specific guidelines that are applicable to a specific award. Understanding the clear guidelines will ensure effective communication and facilitate exemplary management of grant or contract budget, expenditures, equipment, travel, carryover of funds, and allowable costs. Our team can assist your organization in documenting program activities, developing, testing and analyzing an evaluation process that given an accurate reflection. We are expert in the use of a summative evaluation model that tracks the progress of programs by focusing on outcomes and their impact.
New Award Orientation
Writing a grant is only half the battle, but managing it effectively helps to sustain it. When a new grant or contract is awarded, The Mariah Group staff can schedule an initial meeting to review and discuss the guidelines. Moreover, The Mariah Group can train and inform the staff and new personnel involved in the administration of the grant or contract regarding guidelines, agency regulations, procurement, and policies impacting the award.
Grants Management Liaison
The Mariah Group’s certified staff can serve as a liaison with federal, corporate and foundation funding agencies. Our trained and knowledgeable staff can contact the agencies regarding programmatic and fiscal policy issues that may need resolution. The Mariah Group Grants and Contracts Administrator can contact the funding organization/agency if there are questions regarding approvals, budgeting, program management, allowable costs, no-cost extensions and/or use of carry-over funds of an existing award. Let us put our knowledge to work for your organization.
Interpretation of Guidelines
Not all things are created equal and neither are grants and contracts terms and conditions and guidelines. The Mariah Group will interpret funding terms and conditions, guidelines and polices and procedures. Each federal, non-federal agency or philanthropic organization has a set of guidelines that must be adhered to when administering a grant or contract. The Mariah Group can assist the community nonprofit in understanding and complying with grant and contract specific guidelines that are applicable to a specific award. Understanding the clear guidelines will ensure effective communication and facilitate exemplary management of grant or contract budget, expenditures, equipment, travel, carryover of funds, and allowable costs.
Staff Training
Specialized tasks require specialized staff. Grants and contracts management and administration is one of those specialized tasks. Our certified staff can provide one-on-one, group or corporate training to staff in the management of grant and contracts for their specific program area. From the Program Director to the Accounting Clerk, The Mariah Group can provide hands-on, on-site training. Customized financial one-day, two-day or training of any desired length can be scheduled to assist in the day-to day management of a grant or contract award. Training can also be conducted in preparation for annual audits, desk reviews and site visits.
Financial Records and File Management
When managing grants and contracts records and files, organization is the winning. The Mariah Group can help establish a records and file management system that will ensure record retention and compliance. Our team of are abreast of regulatory requirements, funding agency guidelines and personnel management requirements. In this paperless age, The Mariah Group can customize and implement accounting software, such as Quickbooks® and others to give to real time account balances. The Mariah Group can implement a workable electronic records management system and train nonprofit staff to improve their productivity which will bring the organization into compliance with prevailing laws or guidelines.
Budget Set-Up and Management
The most complex area to manage of any grant or contract is the budget. The Mariah Group can review and analyze approved budget awards, can establish budget spending guidelines, line item balance reports, implement budgetary forms and procedures and set-up electronic budgetary files and records. The Mariah Group can train the nonprofit staff to monitor expenditures to ensure compliance with guidelines and regulations. Proactive budget management elevates audit findings, discrepancies and year-end short-falls.
Subcontractor Set-Up and Maintenance
Managing sub-grantee or subcontractors can be difficult without the proper training and tools. The Mariah Group provides hands-on sub-grantee and/or subcontract management and monitoring. When sub-grantees or subcontractors are contracted to assist in the completion of program goals and objectives, The Mariah Group can prepare the contract deliverables, negotiate the terms of the contract and prepare the subcontract agreement.
Upon execution of the subcontract, The Mariah Group can monitor and assess sub-grantee/subcontractor to ensure that contract compliance and regulations are met. Most organizations do not have the staff or the budget to monitor these agreements effectively; however they are responsible and liable for the activities of these agreements. The Mariah Group can help ensure compliance and improve the integrity of these contract agreements.
Administrative Costs and Facilities and Administrative (F&A) Cost Management
With the implementation of any grant or contract, there will be administrative costs associated with executing the contract. Organizational budgets are lean and if administrative costs or facilities and administrative costs (F&A) are approved in the budget, proper capitalization and accounting of these costs are mandatory. Administrative costs or F&A costs require financial monitoring to ensure that the benefits are maximized. The Mariah Group prepares detailed monthly reports of these costs and certifies that these costs are properly applied to the operating budget.
Cost Sharing, Matching and In-Kind Contributions
If cost sharing, matching and in-kind contributions are approved to secure grant and contract funding, documentation is the key. Much like budget expenditures, original supporting documentation for all cost sharing and in-kind contributions must be retained and tracked. Furthermore, maintaining a clear audit trail to accounting reports is a must.
