Sheriff Immigration Law Enforcement Grant Program Frequently Asked Questions Senate Bill 8

A sheriff who has signed an immigration law enforcement agreement, as described in Texas Government Code sections 753.001 and 753.051 ("immigration law enforcement agreement").

Under Texas Administrative Code (TAC) Rule Section 16.551(b)(2), an applicant must provide a copy of a resolution from the county commissioner's court wherein the commissioners court pledges to not reduce the amount of funds provided or appropriated to the sheriff's office in response to the sheriff's receipt of grant funds under this program.

A sheriff is eligible to apply for a grant if the sheriff has entered into an immigration law enforcement agreement.

Grant funding is dependent on a county's population. Amounts are as follows:

1. $80,000 for a county with a population of 99,999 or fewer;
2. $100,000 for a county with a population of at least 100,000 but not more than 499,999;
3. $120,000 for a county with a population of at least 500,000 but not more than 999,999; and
4. $140,000 for a county with a population of at least 1 million.

Any unreimbursed training or other event required under the immigration law enforcement agreement is eligible for reimbursement.

Equipment is defined by TAC Rule 16.550(4) to include any tangible or nontangible items necessary to perform duties required under immigration law enforcement agreements, such as safety equipment, computers, firearms, vehicles and software. The term does not include office supplies such as pens, paper and office furniture. Grantees may ask the Comptroller's office to review whether a particular item is allowable before incurring the cost.

This is an allowable cost under this grant program provided the vehicle is necessary for performance of the sheriff's immigration law enforcement agreement and otherwise meets the requirements of the grant agreement, including the requirement that costs are reasonable and procured in accordance with applicable law and the General Procurement Standards, if applicable.

Grant funds may be used to cover any unreimbursed costs for confining inmates under the authority granted by the immigration law enforcement agreement.

These are generally allowable costs under this grant program provided the upgrades are necessary for confining inmates under the authority granted under the sheriff's immigration law enforcement agreement and otherwise comply with the requirements of the grant agreement, including that the costs are reasonable and the services are procured in accordance with applicable law and the General Procurement Standards, if applicable.

• The salary as indicated on the county's budget provided during the compliance review; and
• Any additional compensation costs legally permissible and allowable by county policy, including overtime pay.

Yes, provided the employees perform duties under the immigration law enforcement agreement. For employees who perform duties other than those required by the immigration law enforcement agreement, grantees may charge only the employee's allocable share of compensation to this grant (i.e., the percentage of the employee's time expended and corresponding compensation attributable to work under the immigration law enforcement agreement).

In addition to the allowable costs enumerated in Texas Government Code Section 753.103(c)(1)-(5), the Comptroller's office will reimburse indirect costs as set out in TAC Rule 16.554(a)(8).

Allowable indirect costs under this grant program include all Facilities costs as defined in Texas Grant Management Standards (TxGMS). Business functions of the office are not allowable indirect costs (including software, training and licenses) under this grant program, Administration costs, as defined in TxGMS, are not allowable. Allowable indirect costs are limited to Facilities costs, including, for example, depreciation on buildings, equipment, capital improvements, and operations and maintenance expenses (e.g., cleaning, security, utilities for shared spaces, insurance). Indirect costs may not exceed 5% of the total grant.

Two types of allowable, direct administrative costs are anticipated under the grant:

1. reporting costs under the immigration law enforcement agreement, which may not exceed 3% of the total grant, and
2. grant reporting costs required under the SB 8 grant, which are capped at an additional, separate 3% of the total grant.

Any other direct administrative costs should be reviewed by the Comptroller's office for allowability before the costs are incurred. Indirect Administration costs, as defined in TxGMS, are generally not allowable under this grant program.

In addition to potential unallowable costs under the Cost Principles set out in TxGMS, expressly unallowable costs include:

1. reporting costs under the immigration law enforcement agreement in excess of 3% of the total grant amount;
2. grant reporting costs in excess of 3% of the total grant amount;
3. indirect costs, as described in TxGMS, in excess of 5% of the total grant amount, and any indirect costs for business functions of the office including software, trainings, and licenses;
4. costs associated with participating in the immigration law enforcement agreement for which the grantee may be reimbursed by the federal government; and
5. costs incurred prior to the effective date of the immigration law enforcement agreement.

Grant funds may be used for pre-award costs provided the costs are otherwise allowable under this program and the costs are incurred on or after the later of the following dates: (1) Sept. 30, 2025, or (2) the effective date of the sheriff's immigration law enforcement agreement. Grant funds may not be used for costs incurred prior to the effective date of the immigration law enforcement agreement.

Grantees have two years from the effective date of the grant agreement to spend grant funds.

Grantees must use any accrued interest for program purposes only and on allowable costs under the grant agreement.

Compliance reports open in accordance with the county's fiscal year. For counties with an Oct. 1 fiscal year start date, the compliance reporting period opens on Oct. 1 and closes Dec. 1. For counties with a Jan. 1 fiscal year start date, the compliance reporting period opens on Jan. 1 and closes March 1.

Once the compliance report has been reviewed and a determination has been made, the grantee will receive a determination letter with instructions on how to electronically return the remaining funds.

Grantees must submit records to support reimbursement requests for salaries and wages. For exempt employees' salaries, where costs are determined based on a percentage of the employee's time performing activities, grantees must submit records that meet the Standards for Documentation of Personnel Expenses in TxGMS (see Appendix 7, Selected Items of Cost, Compensation-Personal Services, Standards for Documentation of Personnel Expenses). If the records do not comply with the Standards for Documentation of Personnel Expenses, the Comptroller's office may approve the use of an alternative system in writing or require the grantee to submit the Level-of-Effort Certification (LEC) form (Attachment A of the grant agreement). Grantees also may complete the LEC form in lieu of submitting records with each reimbursement request. The LEC form must be completed monthly for each employee who performs work under the grant, and those completed and signed forms must be submitted with the compliance reports required by the grant agreement. For nonexempt employees, grantees must retain records of timesheets supporting reimbursement requests. Timesheets are not required to be submitted with the compliance reports required by the grant agreement, but grantees must provide timesheets to the Comptroller's office upon request.

Yes! The Comptroller's office welcomes gifts, grants and donations to establish and administer the Sheriff Immigration Law Enforcement Grant Program in accordance with the agency's rule governing gift acceptance policy and procedures outlined in TAC Rule 1.400. To donate, please contact grant program staff.