Grant Exclusive Line Item (GELI)
The Grant Exclusive Line Item (GELI) is a way for uniquely defined program objectives and service deliverables to be tracked separately from other grant line items in the budget. Using GELI might be appropriate for tracking and monitoring unique Federal/state statutes, regulatory - or other programmatically defined - reporting and performance requirements. The use of the GELI must be pre-authorized by the Program Administrator and authorized for use in both the Notice of Funding Opportunity (NOFO) and in the budget.
When using the GELI line, the provider's budget narrative should clearly outline how grant funds will be used, in alignment with allowable costs, to ensure program objectives and service deliverables are met.
Meaning of "Tracked Separately"
Providers are required to have processes in place to track costs claimed on the GELI. This is best achieved by treating the GELI program objective and service deliverables as its own cost center - a "budget within a budget". The provider's cost allocation methodology to the overall grant will have to account for the GELI.
How to use GELI
Providers need to have a written methodology to account for staff time claimed to the GELI with supporting documentation, such as Time and Effort reporting, showing the time each staff member spends on the program objective and how it is tracked separately from the overall grant.
Example: If a staff person works in Better Birth Outcome (BBO), that has a GELI for Better Birth Outcome-Outreach Project (BBO-Outreach), then time and effort reporting requires coding that shows the amount of time the staff person spent doing BBO-Outreach. This time, coded to BBO-Outreach, can then be claimed on the GELI.
Fiscal Administrative Review (FAR) of Grant Exclusive Line-Item(s)
- Reviewers use the approved GATA budget schedule and related narrative to understand why the grant exclusive line item was used. Clearly written budget narratives are very important.
- Based on parameters set forth in the budget and related narrative, reviewers test supporting documentation for claimed costs.
- Reviewers look for non-authorized claims to the GELI. A provider may not fully understand the purpose of the GELI and may be using it as a catch-all line-item.
Please note: Allowable costs should be specifically identified in the budget quantitatively and qualitatively. Providers should make sure the GELI budget narrative and projected costs are clearly defined. Any deviation from allowed costs would be a finding during the FAR process.
