$EPA
United States
Environmental Protection
Agency
Technical Assistance Grant
(TAG) Program:
Managing Your TAG
First Steps
ATechnical Assistance Grant (TAG) provides money for activities that
help your community participate in decision making at eligible
Superfund sites. An initial TAGof up to $50,000 is available to quali-
fied community groups to pay for independent technical advisors to
interpret and communicate site-related documents and help citizens
understand technical information about their site. Eligible sites must be
on the U. S. Environmental Protection Agency's (EPA) National
Priorities List (NPL) or proposed for the NPL where a response
action has begun. The NPL is the list of the nation's most serious
hazardous waste sites. Only one TAG is available for each site.
This fact sheet is a reference you can use to learn about what it takes
to manage a TAG It explains what your financial, reporting, and
record-keeping responsibilities will be if your group gets a TAG Also
see the TAGprogram fact sheets on other aspects of the program.
You also can visit the TAG program's web site at:http://www. epa.gov/
superfund/community/tag/index.htm. Contact your EPA project
officer/regional TAG coordinator for additional information or if you
need assistance.
Congratulations! Your group has been selected to receive a TAG!
Here are the first things you should do:
D Read, sign, and return your grant agreement to EPA.
D Submit proof that your group has applied for incorporation in your
state, if you haven't already done so. Remember, your group must be
incorporated before you submit your first request for reimbursement.
D Request an advance payment, if necessary.
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Office of Superfund Remediation EPA54Q-R-01-11
and Technology Innovations November2003
(5204G) www.epa.gov/superfund
D Open a bank account.
D Set up a system to keep track of TAG funds and project activities.
To successfully manage a TAG, you must keep track of proj ect activities and how you
spend TAG funds. Your group must:
G Establish an accounting system and keep track of TAG funds and proj ect activities.
D Track progress in meeting the 20 percent matching-share requirement.
Q Submit reimbursement requests to EPA for the money to pay your technical
advisor.
Q Prepare and submit quarterly progress reports and other required reports to EPA.
All or most of your TAG funds must be used to acquire technical advisor services. Your
group may use aportion of TAG funds for other expenses, such as printing newsletters
or paying a grant administrator who manages the TAG
This fact sheet describes how to meet each of these requirements. Read it over care-
fully. Contact your EPA proj ect officer/regional TAG coordinator if you have any
questions.
Establish an Accounting System
Your group should set up a system to manage your money. You will need a bank
account in the name of your group to manage project funds. It's a good idea to
check with several banks to see if any of them will waive or reduce the service
charge for accounts maintained by nonprofit groups. With the help of your
organization's board of directors, your designated TAG proj ect manager (or grant
administrator) should set up your group's management system and see that it
works properly.
The TAG program reimburses your group after you have incurred costs or expenses.
You will need to keep accurate, up-to-date records of your expenses so your group can
get reimbursed with TAG funds to pay for purchases and services. You also have to
keep track of "in-kind" contributions (members' time and donated goods and services)
to document your matching-share contribution. At a minimum, your financial manage-
ment system must meet the following requirements:
• You must have a general ledger. The general ledger should include an accurate,
current, and complete accounting of all financial transactions for the project.
You also must track all matching contributions, including in-kind contributions.
Your group must keep all canceled checks, invoices, time sheets, work orders,
receipts, and letters as supporting documentation.
• You must keep control over all project funds, property, and other assets, and be
able to assure that you used these only for authorized purposes.
• EPA will reimburse your actual costs (up to the amount of the federal share), pro-
vided they do not exceed the budget amounts in your approved TAG application.
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• If you receive TAG funding for multiple sites, you must set up a separate budget for
each site.
Your technical advisor also must keep detailed records of his or her activities. These
records must be broken down to reflect work progress, work products and reports,
and hours and expenditures. He or she must indicate how each of these items is related
to tasks specified in the contract or agreement your group negotiated with the technical
advisor.
You must spend most of your TAG funds to:
• hire technical advisors
• communi cate with the community
You also can spend TAG funds to:
• obtain supplies, equipment, and other approved items
• hire a grant administrator
Keep Track of TAG Funds and Project Activities
You will need to set up a good filing system. Your files should include written financial
records that accurately record the amounts and dates of all expenditures. You also
should file all project-related correspondence, TAG products and reports from your
technical advisor, and records of howyou selected your technical advisor or other
contractors. A good filing system also will help you prepare your quarterly progress
reports and other required reports.
accounting books and records
records of in-kind contributions
bank account records and canceled checks
invoices and bills paid by proj ect funds
time sheets
work orders
receipts
letters
your TAG application
your signed TAG agreement
any TAG amendments
progress reports
contracts with your technical advisor or other contractors
procurement documents related to the selection
of contractors
all reports and work products from your technical advisor
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Track Progress Meeting the 20 Percent Matching-Share Requirement
TAG recipients are required to contribute a matching share equal to 20 percent of the
total proj ect costs. Under certain circumstances, EPA may partially or fully waive this
requirement. The TAG program allows you to count members' time, volunteered
services, and contributions of supplies toward the required match. Your matching share
can include these "in-kind" services, as long as you document them in your files. In-kind
goods and services that can be donated to ward your group's matching share include the
following:
Volunteered services, such as:
• Abookkeeper's work maintaining your group's financial records and preparing
required financial reports.
• A lawyer's aid in drafting a contract for your technical advisor.
• Your proj ect manager' s oversight of contracts.
• A group member's efforts to produce a group newsletter.
• The time spent by group representatives (such as board members) attending site-
related meetings.
Donated supplies, such as:
• Use of equipment (such as a computer or copier) and office space.
• Office supplies (such as paper and pencils).
• Photocopying, printing, and postage.
• Telephone calls.
• Meeting space.
• Other costs in your TAG application that are approved by EPA.
In-kind contributions must be included in your approved budget. The value of
donated services for matching-share purposes is the price you would pay for
similar work in your organization or your geographical area. Volunteers must keep
time sheets. You should use the same record-keeping methods to document volun-
teer hours as you use to track work by employees or contractors. Be sure to show
clearly in your records which services were performed by employees or contrac-
tors and which were donated towards the matching share, especially if the same
person sometimes is paid for and other times donates his or her services. The value
of goods and personal property donated to the project is based on fair-market
value for purchase or rental of the item. Your records should show how you
arrived at the basis for determining these values.
Submit Reimbursement Requests to EPA for Money to Pay Your Technical
Advisor
Under the TAG program, EPA will reimburse you for allowable costs up to the
amount of the federal share of your TAG The principal cost incurred by your group will
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be paying for a technical advisor's (contractor's) services. Your group will submit
reimbursement requests to your EPA regional office. Your contract or agreement with
the technical advisor also should specify that they will be reimbursed.
ONE-TIME ADVANCE PAYMENT: Under the TAG program, EPA reimburses your group
for costs and expenses incurred. This means your group must incur costs before EPA
can pay you. However, your group can ask for an advance payment of up to $5,000.
You have to ask for an advance payment in your TAG application. You must identify
what activities, goods, or services you plan to purchase with the advance payment. You
can use an advance payment to pay the costs of opening a bank account, buying
supplies and postage, advertising for a technical advisor, and renting or buying office
equipment. You cannot use advance payments to pay contractors or to pay your
group's incorporation costs. (Your group can be reimbursed for these costs later.) The
procedure for requesting an advance is described in the TAG regulations. Your EPA
proj ect officer/regional TAG coordinator must approve your request. Remember, your
group must already be officially incorporated by your state before it can receive an
advance payment-or any TAG funds.
GETTING PAID: Payment procedures vary somewhat from region to region, as
does the form of payment. Depending on your region, you may be paid by check,
Automated Clearinghouse (ACH) payment, Electronic Funds Transfer (EFT), or
through the Automated Standard Application for Payments (ASAP) system. EPA may
pay you by sending your group a Treasury check or by depositing funds electronically
directly into your group's bank account. The payment procedure is shown on your TAG
award document.
Your TAG agreement also includes instructions about how and where to submit
requests for payment. Depending on the method of payment used by your EPA
regional office, you may have to submit a Standard Form SF-270, "Request for
Advance or Reimbursement," or another form. This payment information is speci-
fied in your TAG agreement.
Your EPA regional office may ask you to provide a summary of costs or copies of
bills with your reimbursement request. EPA will pay only the group identified as the
payee on the grant agreement. The TAG funds may not be reassigned to any other
group or individual without EPA's written approval.
PAYING YOUR CONTRACTOR: Because TAGs are reimbursement grants, your
technical advisor must bill you for completed work before EPA can reimburse your
group with the money necessary to pay them. EPA recommends that, when pos-
sible, you wait to pay your contractors until the reimbursement check has arrived.
That's why it is important to request reimbursement in a timely manner whenever
you have incurred costs or received a bill from your contractor. This practice will
save your group from spending its own money on contractor costs.
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At a minimum, your contractor should provide you with monthly billing documents that
include:
• An invoice that indicates:
- the period covered by the invoice.
- the number of hours spent.
- a breakdown of the hourly rate.
- a breakdown of expenditures (such as travel costs) for the billing period.
• Copies of all receipts for expenditures.
• Monthly progress reports that indicate:
- the tasks accomplished.
- the number of hours associated with each task.
- any problems encountered.
The billing documents from your technical advisor are an important tool for managing
your TAG The technical advisor's billing documents provide the information necessary
to complete your "Request for Reimbursement" forms, if these forms are required by
your EPA regional office. The billing documents also let you know whether the technical
advisor or other contractor's work is following the planned budget and schedule. Your
contractor's billing documents should not contain any surprises about how much was
spent or what activities were conducted. Communicate regularly with your contractors
so you always know that your group is receiving the assistance it contracted for at the
costs budgeted for each task. Keep copies of all invoices, copies of canceled checks
showing that invoices were paid, and all supporting documentation provided by your
technical advisor.
Prepare and Submit Quarterly Progress Reports and Other Required Reports
When your group receives a TAQ you agree to provide periodic reports to your
EPA project officer. The chart on the next page outlines the reports TAG recipients
must complete at various points during the life of their TAG
In addition to these reports, TAG recipients also must submit the following items
to their EPA regional office at appropriate times.
• Draft Contracts and Amendments: Your TAG group must notify EPA of any
proposed contract or contract amendment over $1,000. You must offer EPA the
opportunity to review all such contracts before they are awarded or amended.
(EPA's review does not constitute official approval of a contract, but this review
is necessary to protect TAG recipients by ensuring that proposed contracts
contain all required clauses.)
• Reports Prepared by Technical Advisors: Your TAG group must send the
EPA regional office a copy of each final written product prepared for the group
as part of its TAG These may be submitted as attachments to your quarterly
progress reports.
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Type of Report
Federal Cash Transaction Report
(only if you use electronic pay-
ment methods)
Required Information
The amount of funds advanced or
electronically transferred to your
group's bank account, and how
those funds were spent.
Timing and Frequency
Semiannually, within 15 working
days following the end of the
semiannual period that ends June
30 and December 31 of each year.
Minority-Owned Business
Enterprise/Women-Owned
Business Enterprise (MBE/
WBE) Utilization
Whether you contracted with a minor-
ity-owned or women-owned busi-
nesses in the past federal fiscal year,
the value of the contract, if any, and the
percentage of total project dollars for
minority- or women-owned businesses.
Annually
Quarterly Progress Reports
Describes the progress made in
completing the approved schedule and
budget; progress meeting TAG project
milestones, and special problems your
group encountered.
Quarterly, within 45 days after the
end of each calendar quarter.
May 15 (for Jan.-Mar.)
Aug. 15 (for Apr.-June)
Nov. 15 (for July-Sept.)
Feb. 15 (for Oct.-Dec.)
Financial Status Reports
Shows project transactions and
status of the project's funds.
Annually, within 90 days after the
anniversary date of the start of
the TAG project. The Final
Financial Status Report is due
within 90 days after the end of
the TAG group's funding period.
Final Report
Describes project goals and
objectives, activities undertaken,
difficulties encountered, technical
advisor's work products, and funds
spent.
Within 90 days after the end of
the TAG project.
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Changing Your TAG Agreement
Most of the time, you can make minor changes to your proj ect without a formal amend-
ment to your TAG assistance agreement, as long as you get approval from your EPA
proj ect officer/regional TAG coordinator. For example, you won't need a formal
amendment if you decide to produce a newsletter rather than fact sheets about the site.
However, a formal amendment usually is necessary if you want to change your TAG
agreement in a substantive way. For example, you will have to get an amendment to
change the work to be done or to increase the funding. Formal amendments must be
negotiated with and signed by the EPA Award Official and your group. Changes that
require amendments include:
D Extending the proj ect period with no changes in tasks or dollar value.
D Hiring a contractor to perform tasks not originally included in the TAG agree-
ment.
0 Shifting the funding among tasks that have already been described in the appli-
cation.
EPA does not have to give your group more money for any costs that are higher
than those in your approved budget. Discuss all changes with your EPA project
officer/regional TAG coordinator before you make them. If the changes you
propose will affect an existing contract your group has with a technical advisor or
other contractor, you will have to amend the contract, too.
TAG funds are set aside in funding periods negotiated between you and EPA when
you apply for a TAG You may apply for a continuation if you need more money
after a funding period ends. There are two reasons why you might want to apply
for a continuation:
D If you will need more money after you have spent the full $50,000 in federal funds to
complete the original scope of work.
Q If your TAG proj ect extends beyond the first funding period, you have funds
remaining, and you wish to continue. You will have to submit a continuation applica-
tion for each additional funding period.
EPA uses the standard grant application (Form SF 424) as the continuation appli-
cation. You also will have to submit a new statement of work, a new budget detail
page, and any changes in assurances and certifications that EPA requires. EPA
needs at least two to four weeks to review a continuation application.
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When Your TAG Ends
Your EPAproj ect officer/regional TAG coordinator will contact you about 90 days
before your TAG ends to tell you what you have to do to end, or "close out" your
TAG Your group must send EPA all required financial, performance, and other
reports, including the final project progress report and the final Financial Status
Report within 90 days of the end of your TAG Your group must pay all bills before
submitting a final Financial Status Report. Your group also must compensate the
government for any equipment with a current per unit value over $5,000 or supply
inventory worth more than $5,000. Most TAG groups will not have equipment and
supplies that exceed this amount. Your group also must keep its TAG records for 10 years
after the TAG ends, or you can send your records to EPA for safekeeping. Work closely
with your EPAproj ect officer/regional TAG coordinator throughout the closeout period.
As a recipient of a federal grant, your group agrees to follow the terms and condi-
tions of the TAG agreement and to adhere to applicable regulations. In rare in-
stances, problems arise. Most of these problems are easily resolved by working
closely with your EPA project officer/regional TAG coordinator. However, if EPA
finds that your group is not complying with the agreement or is not performing or poorly
performing its work plan, EPA can take appropriate actions. These include temporarily
withholding payments, disallowing reimbursement for a non-allowable activity or pur-
chase, suspending the grant in whole or in part, or terminating the agreement for cause.
EPA will work with you to address any problems that may arise with your TAG As long
as you respond quickly and in good faith to correct a problem, EPA probably will not
have to take any enforcement action. That's why it is very important always to work
closely with your EPA project officer/regional TAG coordinator.
If you have a disagreement with EPA about the assistance agreement or about an
EPA decision, there is an appeals process you must follow to resolve the issue.
First, you should try to resolve the issue with your EPA project officer/regional
TAG coordinator. If an agreement cannot be reached, you can take your disagree-
ment to the regional EPA disputes decision official for the TAG program, who will
provide a written decision. This decision is considered final unless you request, in
writing, further review by the regional administrator. You are entitled to an informal
conference with EPA officials and to a written decision from the regional administrator.
If you are not satisfied with the regional administrator's decision, you may request, in
writing, another review of the regional administrator's decision by EPA's assistant
administrator for the Office of Solid Waste and Emergency Response. The assistant
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administrator can decide to let the regional administrator's decision stand or can agree
to reviewthe decision. If the assistant administrator reviews the regional administrator's
decision, his or her decision becomes the final EPA decision. You must go through this
appeals process before seeking judicial review of the dispute.
Visit the TAG program web site at: http://www epa. gov/superfund/community/tag/
contacts.htm to contact the TAG coordinator for your region. The TAG coordinator will
be available to further assist your group.
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