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HomeMy WebLinkAboutChildren and Youth Coordinating Augusta Richmond GA DOCUMENTNAME:th Idr-en ard i ()U+h Coord/no.hny DOCUMENT TYPE: CO h +rac +- YEAR: , qq? BOX NUMBER: 5 FILE NUMBER: /3't D ? NUMBER OF PAGES: q~ ~l;'r\ ~ /3 gtJ t .~ ..('....~ I' ---. ... -::-;-:-; r:~ J: "r::>;'~ \.~ '<:=~:?C OFFICE OF THE GOVERNOR CHILDREN AND YOUTH COORDINATING COUNCIL ZeU Miller Governor June 30, 1998 Judy Neal Executive Director Honorable Larry Sconyers Mayor Augusta-Richmond County Board of Commissioners 530 Greene Street Augusta, GA 30901 Dear Mayor Sconyers: Thank you for your recent proposal to the Children and Youth Coordinating Council (CYCC). It is my pleasure to follow up Governor Miller's advisory to you confirming that your application for grant funds has been approved in the amount of $46,400.00. Your Juvenile Delinquency Prevention and Early Intervention program has been designated as Subgrant Number 97P-02-9704-0005. Enclosed is the Statement of Subgrant Award and the General/Special Conditions placed on the subgrant. Your acceptance of this contract document makes you responsible for all requirements contained in the General/Special Conditions and the enclosed Subgrantee Financial and Grants Manaaement Manual. A grants management/evaluation training workshop will be provided, as indicated on the enclosed training notice, for all new grant recipients. I strongly encourage you to send staff responsible for this project to the workshop. All grant requirements will be discussed and sample reporting forms will be provided at the workshop. After careful stJdy of the conditions, please acknowledge your acceptance by signing the oriainal Statement of Subgrant Award, Genera. and Special Conditions and returning both to my office by July 20, 1998. It is important that you retain a copy of the Award and Conditions for your files and reference. The subgrant will not become effective until all signed originals are received in the CYCC office. Failure to return these documents by the deadline may result in the loss of the grant award. As stated in the General Conditions, the Council requests that you include a statement as to the funding source of this program. on all correspondence, publications and media releases, etc. Enclosed is a copy of Governor Miller's press release announcing the Council's grant decisions. You may wish to provide a copy of this release to your local newspaper in the event they did not receive a copy from the Governor's Press Office. If you have any questions regarding this"grant, please do not hesitate to contact my office. Sincerely, aLl 1\ . ( '{:r-O-~ ~\\ Executive Director Enclosures cc: Robetta McKenzie, Project Director ,/ Suite 410, . 10 Park Place So>uth,. Atlanta, Georgia 30303,. (404) 656.1725 . Fax (404) 651.9354 AN EaUAL OPPORTUNITY EMPLOYER (i) Pri.nted on RKVcIed P8P<< CHILDREN AND YOUTH COORDINATING COUNCIL SUITE 410,10 PARK PLACE SOUTH ATLANTA, GEORGIA 30303 STATEMENT OF SUBGRANT AWARD Subgrantee: Augusta-Richmond County Board of Commissioners Date of Award: May 16,1998 Project Title: Juvenile Delinquency Prevention/Early Intervention Federal Funds: $46,400 Grant Period: From 08/01/98 To 07/31/99 Matching Funds: $23,200 Grant Number: 97P-02-9704-0005 Total Project Cost: $69,600 Award is hereby made in the amount and for the period shown above of a grant under the Juvenile Justice and Delinquency Prevention Act of 1974, P.L. 93-415, as amended, to the above-mentioned subgrantee, in accordance with the plan set forth in the application of the above-mentioned subgrantee and subject to the attached general and special conditions. This award is subj'3ct to all applicable rules, regulations and conditions as prescribed by the Children and Youth Coordinating Council's Subgrantee Financial and Grants Management Manual, OMS Circulars A-87, A-110, A-122 and A-133 and the U.S. Office of Justice Programs Financial Guide. It is also subject to such further rules, regulations and policies as may be reasonably prescribed by the State of Georgia and the United States Department of Justice, consistent with the purposes and authorization of P.L. 93-415, as amended. This grant shall become effective on the beginning date of the grant period, provided that within thirty (30) days of the award execution date (below), the properly executed original of the "Statement of Subgrant Award" is retumed to the Children and Youth Coordinating Council. Children and Youth Coordinating Council o L~cLt '-6~ I ;' Judy Neal, t ecutive DIrector I.... .. June 30, 1998 Date Executed I, Larry E. Sconyers ,acting under my authori!!, to for the subgrantee of the above-described grant on the terms and conditions stated July 13, 1998 Date of Acceptance 58-2204274 Subgrantee Federal Employer Identification Number INTERNAL USE ONLY TIF-EA TRANS CD REFERENCE ORDER EFF.DATE TYPE INVOICE CONTRACT # OVERRIDE 102 47-973003 1 08/01/98 9 - P97040005 2 I ORGAN CLASS PROJECT VENDOR CODE CHECK NOTE (20 MAX) 47'-1 4 28-31-1 Delinquency Prevention liTEM ,CODE DESCRIPTION (23 MAX) EXPENSE ACCOUNT AMOUNT Delinquency Prevention 653.651 $46.400.00 Augusta-Richmond County Board of Commissioners 97P-02-9704-0005 Page 1 of 2 GENERAL CONDITIONS 1. The subgrantee agrees and understands that neither this grant award nor its successful implementation commits the Children and Youth Coordinating Council to any future funding. 2. All contracts and purchases must be awarded in accordance with state and federal regulations as specified in the Subgrantee Financial and Grants Manaaement Manual. a. Purchases (individual or several on one purchase order) totaling $2,500 or more must follow state regulations in regard. to soliciting competitive bids. b. Consultant rates above $450.00 per day must have prior approval. c. If any contract exceeds $25,000, a sole source justification for non-competitive procurement must be submitted and approved. 3. Requests for proposals or invitations for bid issued by the subgrantee to ~_mplement the grant project are to provide notice to prospective bidd.ers that the JJDP organization conflict of interest provision is applicable in that contractors who develop or draft specifications, requirements, statements of work and/or RFPs for proposed procurement shall be excluded from bidding or submitting a proposal to compete for the award of such procurement. Ref: OJARS Guideline Manual (M7100.1D) 4. The subgrantee agrees that when issuing statements, press releases, RFPs, bid solicitations, and other documents describing the project, funded in whole or in part with CYCC money, shall clearly state (1) the percentage of the total cost of the project which will be financed with federal/state money, (2) the dollar amount of federal/state funds for the project, and (3) the source of grant funds. 5. Subgrantee must provide written notification to the Children and Youth Coordinating Council that the project has been implemented within sixty (60) days of the date of this grant award. FAILURE TO DO SO MAY RESULT IN LOSS OF GRANT FUNDS. 6. Second and third year continuation awards are subject to termination if a fj.nal evaluation report for the preceding grant year is not filed within thirty (30) days of the conclusion of that grant year. This report must include data regarding each objective described in the grant application for that year. 7 . It lS the responsibility of requirements outlined in the Manaaement Manual. the CYCC subgrantee Subarantee to adhere to Financial and audit Grants 8. All financial records must be maintained in good order and must be available at all times during the regular business day for audit purposes to the CYCC, U. S. Department of Justice, the Comptroller General of the United States, or their representatives. Augusta-Richmond County Board of Commissioners 97P-02-9704-0005 Page 2 of 2 SPECIAL CONDITIONS 1. By September 1, 1998, subgrantee must submit the latest edition of the county's comprehensive plan for children and youth, coalition membership list:, and a copy of the county commission's authorization naming the coalition as the county's planning and advocacy body for children. 2. By September 1, 1998, subgrantee must submit a revised continuation plan which clearly defines potential sources of future funding and a clear strcltegy for pursuing such funding. 3. Prior to the reimbursement of funds, subgrantee must submit for CYCC approval a revised Detailed Budget Summary and Budget Narrative., reflecting both grant and local funds. 4. priar to the reimbursement of funds, subgrantee must submit the following certifications signed by the County Commission Chair: a. Certification of Lobbying, Debarment and Drug-Free Workplace b. Non-Supplanting Certification Oi~ 7j6tJ 7 t DETAILED BUDGET SUMMARY Far C'fCC !Me Only 97P-02-9704-0005 SUI9Int fIIaoIu.r BUDGET CATEGORY REQUESTED BUDGET APPROVED BUDGET GRANT FUNDS I.OCAL MATCH ~Federal O' State I.OCAL MATCH A. PERSONAL SEI'IVICES: 1. Salaries *Core Staff Salaries 37,767 *10,336 r.. ...:I.int:lt"nr Office Manager Parent Aide '. 2. Fringe a.neflls: 4,395 3.388 Su~Total 42,162 13,724 B. ~. "" OPEFIA11NGI: Program and Office Space 22,000 ::inaCKS, L;lassroom MaterJ.als :l,4j~ 200 su~TcUl 2,438 22,200 c. 'TRAVEL: Staff TravE~l (lod,!;in,!;, etc.) 400 Field Trip (out-of-town/local) 1,000 600 School bus Transoortation 4 200 SU~TcUl 1,400 4,860 D. EaUPIIENT'. SU~TClt., -0- -0- E. PER DIEII. R:ES .. CONTRACTS: Evaluation 500 1.000 P",...ont- N'iO'nr 0111- '7nv,", nvc;,) ':l c:('\('\ su~TClt., 4,000 1,000 F. laECO-..cA1'1ONS: Su~TGlJII -('\- .('\- GRAND TOTALS 50,000 41,784 71 700 46 400 ~ NON-SUPPLANTING CERTIFICATION Regulations adopted by the U.S. Office of Juvenile Justice and Delinquency Prevention (OJ.IDP) require certification to the effect that federal funds have not been used to incmase state or local funds that would, in the absence of such federal aid, be made available for juvenile justice and delinquency prevention. This form should be used by applicants in making required certification. This certification is rEfQuired as part of the initial proposal for grant funds to the Children and Youth Coordinating Council. CERTIFIC A TION: I certify that OJJDP funds will not be used to supplant state or local funds that would othelwise be available for juvenile justice assistance. I further certify that the project proposed in the grant application meets all the requirements of the Juvenile Justice and Delinquency Prevention Act and its implementing guidelines; that all the information presl3nted is correct; that there has been appropriate coordination with affected agencies; and that the applic~Jlt wiU'eom(:jly with the provisions of the Act, all applicable federal and state laws and the above- mentioned certification should a grant be awarded. Larry E. Sconyers, Mayor Typed Name and Title Jul v 13 .~ ~19_98 Date ~ Thla Qocumenl ~~ as ~~::;13 r</ 1.te ~r ~~ US DEPARTMENT OF JUSTICE OFFICE OF JUSTICE PROGRAMS OFFICE OF THE COMPTROLLER CERTIFICATIONS REGARDING LOBBYING; DEBARMENT, SUSPENSION AND OTHER RESPONSIBIUTY MATTERS; AND DRUG-FREE WORKPLACE REQUIREMENTS Applicants should refer to me regulations cited below to determine the certification to which they are required to attest. Applicants should also review the instructions for certification included in the regulations before completing this form. Si"nature of this form provides for compliance with certification requirements under 28 CFR Part 69, "New Restrictions on Lobbying" and 28 CFR Part 67, '"Government-wide Debarment and Suspension (Non procurement) and Government-wide Requirements for Drug-Free Wor1cplace (Grants). '" The certifications shall be treatect" as a material represem:ation of fact upon which reliance will be placed when the Department of Justice determines to award the covered .transaction, grant. or cooperative agreement. 1. lOBBYING As require.~ by Section 1352. Title 31 of the U.S. Code, and implement, ad at 28 CFR Part 69, for persons entering into I grant or cCloperative agreement over .100,000, as defined It 28 CFR Part 69, the applicant certifies that: la) No Fecleral appropriated funds have been p,i.d or will be paid. by or on behalf of the undersignlHt."'to any llerson for in- fluencing c'r attempting to inflGince an officer or employee of any agenc". a Member of Congress, an officer or employee of Congress. or an employee of a Member of Congress in con- nection with the making of any Federal grant, the entering into of any coolJerative agreement. and the extension. continuation. renewal, arnendment, or modification of any Federal grant Of cooperativ" agreement; lbl If any funds other than Federal appropriated funds have been llaid Cir will be paid to any person for influencing or at- tempting to influence an officer or employee of any aganey, a Member of Congress. an officer Of employee of Congress, Of an employee of a Member of Congress in connection with this Federal grant or cooperative agreement, the undersigned shall complete alld submit Standard Form - LLL. "Disclosure of Lobbying At:tivities:' in accordance with its instructions; leI The unclersigned shall require that the language of this cer- tification be included in the award documents for all subawards at all tiers (including subgrants. contracU under grants and cooperative agreements. and subcontractsl and that all sub- recipients slla/l certify and disclose accordingly. 2. DEBARMENT. SUSPENSION, AND OTHER RESPONSIIIIUTY MATTERS (DIRECT RI:CIPlENT) As rllQuired oy Executive Order 12549, Debarment and Suspension, and implemented at 28 CFR Part 67, for llrospec- tive participllnts in primary covered transactions. as defined at 28 CFR Part 67, Section 67.510- A. The applicant certifies that it and its principals: lal Are not presently debarred, suspended. proposed for debar- ment. declar'lId ineligible, sentenced to a denial of Federal benefits by al State or Federal court. or voluntarily excluded from covered transactions by any Federal department or agency; Ib) Have nol within a three-year period preceding this applica- tion been convicted of or had a civil judgment rendered against them for commission of fraud or a criminal offense in connec. tion with obtllining, attempting to obtain, Of performing a public (Federal, Stata. or locall transaction or contract under a public transaction; violation of Federal or State antitrust statutes or commission of embezzlement, theft. forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property; Icl Are not presently indicted for or otherwise criminally or civilly charged by a governmental entity (Federal. State. or locall with commission of any of the offenses enumerated in paragraph (1 Hbl of thIS certification; and (dl Have not within a three.year period preceding this applica- tion had one or more public transactions (Federal, State, or locall terminated for cause or default; and B. Where the applicant is unable to certify to any of the statements in this certification, he or she shall anach an explanation to this application. 3. DRUG-FREE WORKPLACE (GRANTEES OTHER THAN INDIVIDUALS) As required by the Drug.Free Workplace Act of 1988, and implemented at 28 CFR Part 67, Subpart F, for grantees, as defined at 28 CFR Part 67 Sections 67.615 and 67.620- A. The applicant certifies that it will or will continue to provide a drug-free workplace by: (al Publishing a statement notifying employees that the unlawful manufacture. distribution. dispensing, possession, or use of a controlled substance is prohibited in the grantee's workplace and specifying the actions that will be taken against employees fOf violation of such prOhibition; (bl Establishing an on1l0ing drug-free awareness program to inform employees about- (1) The dangers of drug abuse in the workplace; (2) The grantee's policy of maintaining a drug.free workplace; (3) Any available drug counseling, rehabilitation, and employee assistance llrograms; and (41 The penalties that may be imposed upon employees for drug abuse violations occurring in the workplace; lei Making it a requirement that each employee to be engaged in the performance ot the grant be 'given a copy of the state- ment rllQuired by paragraph (al; (dl Notifying the employee in the statement required by paragraph lal that, as a condition of employment under the grant. the employee will- OJ,. 'OAM 4081/8']'1111 AE,.LACES OJ" ~OAMS .&08112. 40ell] ANO 4081/4 WHICH AAE OBSOLETE. .. 111 Abide by the terms of the statement: and 121 Notify the employer in writing of his or her conviction for a violation of a criminal drug Itatute oecutring in the workplace no later than five calendar days after auc::h conviction: lei Notifying the agency, in writing. within 10 calendar days after receiving notice under subparegraph (d1l21 from an employee or otherwile receiving actual notice of luch convic. tion. Employers of convicted emllloyeel must provide notice. including position title, to: Depertment of Justice. Office of Jultice Programl. ATTN: Control Desk. 833 Indiana Avenue. N.W., Washington. D.C. 20531. Notice shall include the iden- tification number(sl of each affected grant; If) Taking one of the following actionl. within 30 calender days of receiving notice under lubparagraph (dIl21. with relpeet to any employee who is so convicted- (11 Taking approllriate perlonnel action against such an employee. up to and including termination, consistent with the requirements of the Rehabilitation Act of 1973. as amended: or 121 Requiring such employee to participate satisfactorily in a drug abuse assistance or rehabilitation llrogram all proved for such purposes by a Federal, State, or local health, law enforce- ment, or other allpropriate agency; Igl Making a good faith effort to continue to maintain a drug- free workplace through implementation of paragraphs (al. Ibl. lei. ldl, (el. and (f). B. The grantee may insert in the space prcwSded ttelOw the site(sl for the perlormance of wor!(' done in connection with the speeific grant: Place of Perlormance IStreet address. city, county, state, zip codel Check 0 if there are workplaces on file that are not indentified hera. Section 87, 630 of the regulations provides that a grantee that is a State may elect to make one certification in each Feder" fiscal year. A copy of which should be included with eac:n ap- plication for Department of Justice funding. States and Star. agencies may elect to use OJP Form 4061/7. Check 0 if the State has elected to complete OJP Form 4061/7. DRUG-FREE WORKPlACE (GRANTEES WHO ARE INDIVIDUALS) As required by the Drug-Free Workplace Act of 1988. and implemented at 28 CFR Part 67. Subpart F. for grantees. H defined at 28 CFR Part 67: Sections 67.615 and 67.620- A. As a condition of the grant. I certify that I will not engage in the unlawful manufacture, distribution, dispensing, posses- sion, or use of a controlled substance in conducting any activity with the grant; and B. If convicted of a criminal drug offense resulting "om I violation occurring during the conduct of any grant activity. I will report the conviction. in writing, within 10 calendar days of the conviction, to: Dellartment of Justice. Office of Justice Programs, ATTN: Control Desk. 633 Indiana Avenue, N.W.. Washington, D.C. 20531. As the duly authorized representative of the applicant. I hereby certify that the applicant will comply with the above certifications. 1. Grantee Name and Address: 2. Application Number andlor Project Name ".- 4. Typed Name and Title of Authorized Representative Larry E. Sconyers, Mayor 5. Signature 3. Grantee IRSNendor Number Tll1 Y 11~ 1 Q9A 6. Date SlJBGRllNTEE ]FINllN~IAL AND GRANTS MANAGEMENT MllNIJAL -..' 00 0 00000000 1776 ,. Office of the Governor Children and Youth Coordinating Council Suite 410 10 Park Place South Atlanta, Georgia 30303 (404) 656-1725 Rev. 6/98 ':"MLI:.:~ PREFACE TECHI\JICAL ASSISTANCE ....... ...... ............ ..................... ........................ .............. ...... 1 PROJECT IMPLEMENTATION ..................... .......................... ............... .... .................. 1 Notice of Award/Acceptance ......... ..... ......... ............ ....................................... 1 Special Condition s ......................... ............................. .................................... 2 Implementation Timeframes ... ....... ................................................... .............. 2 Budget/Allowable Costs ................. .._............................................................. 2 Unallowab Ie Grant Expenditures ........................................ ....... ....... ............. 3 .. ." ACCOUNTING SYSTEMS AND RECORDS ................................................................ 5 PROJ ECT OPERATION ......................... ......... ........... ....... ..... ...................................... 6 Fiscal Reporting ........ .......... ........... ........... ........ ........................ ................ .... 6 Programm atic Reporting ........................................ _...................................... 8 Grant Adjustments/Budget Revisions ..................... ........................... ........... 8 Procurement Standa rds .......................... ........... .......................................... 10 Contracts ............................................ ................ ...._..................................... 11 PROPERTY MANAGEMENT ........... ........... ....................... .................. ...... ................. 14 PROCiRAM INCOME .......... ................... ......... ........ .............. .... ............... ......... .......... 16 APPENDICES REIMI3URSEMENT REQUEST/EXPENDITURE REPORT Schedule of Personal Services Regular Operating and Travel Schedules Schedule of Equipment Purchases Per Diem, Fees & Contracts and Telecommunications Schedules Time and Attendance Record GRANT ADJUSTMENT SUMMARY aUAHTERL Y PROGRESS REPORT FINAL EVALUATION REPORT FINAL EVALUATION REPORT FOR MINI-GRANTS OMB CIRCULAR A-133 (SINGLE AUDIT ACT) PREFACE This manual has been revised to provide subgrantees a source of information required for day-to-day Children and Youth Coordinating Council (CYCC) grants management. It is not intended to include sufficient detail for use in every possible situation or to include every applicable federal and state guideline. It should be adequate to meet the needs of thE! vast majority of the subgrantees and to provide guidance for obtaining further information when necessary. The CYCC awards both federal and state grant funds. Federal grants are identified in the subgrant number beginning with the federal fiscal year and a aJD, apn, Dcn, aJLD, nsn, -AD or nAMn (Le., 98J-xx-xxxx-xxxx or 98P-xx-xxxx-xxxx). Likewise, state awards are identified by the state fiscal year and a "S" (Le., 96S-xx-xxxx-xxxx). Federal subgrants are s'~bject to all federal and state regu lations. State grant awards are only subject to State of Georgia regulations. The CYCC has six funding sources for its grants programs. The funding source is identified by the third digit of the subgrant number as described below. Your auditor will need this information. . J and JL = U.S. Department of Justice, Office of Juvenile Justice and Delinquency Prevention, Formula Grants, CFDA 16.540 (JL indicates the law enforcement section of formula grant funds) p = U.S. Department of Justice, Office of Juvenile Justice and Delinquency Prevention, Title V Prevention Grants, CFDA 16.546 c = U.S. Department of Justice, Office of Juvenile Justice and Delinquency Prevention, Challenge Grants, eFDA 16.549 B = U.S. Department of Justice, Office of Juvenile Justice and Delinquency Prevention, Juvenile Accountability Incentive Block Grants, CFDA 16.523 A = U.S. Department of Health and Human Services, Abstinence Education Block Grants, CFDA 93.235 AM = U.S. Department of Health and Human Services, Abstinence Education Slock Grants, CFDA 93.235 (M represents abstinence mini-grants) 5 = State of Georgia funds . Federally funded grants are subject to the most recent edition of the following federal guidelines and requirements issued by the Office of Management and Budget (OMB): 1. OMS Circular A-87 (Cost Principals for State and Local Govemments) 2. OMB Circular A-110 (Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations) 3. OMB Circular A-122 (Cost Principals for Non-Profit Organizations) 4. OMB Circular A-133 (Single Audit Act) [see Appendix] 5. U.S. Department of Justice, Office of Justice Programs (OJP) Financial Guide, September 1996 (OJJDP grants only) 6. Any other circulars, guidelines, or manuals issued to comply with the pertinent federal and state laws under which funds are appropriated. COpiE!S of these documents are generally available through Regional Development Commission offices. The CYCC will furnish copies of circulars upon request. This i,ubarantee Financial and Grants Management Manual is effective June 1, 1998, and supersedes all previously issued Subarantee Financial Manaaement Manuals. A copy of this Man ual should be available to each person authorizing expenditu res or requE!sting reimbursement of CYCC funds and to the project director. Additional copies are available from the CYCC upon request. Inquil'ies and proposed changes to the Manual should be addressed to: Project Manager Children and Youth Coordinating Council Suite 410 10 Park Place South Atlanta, Georgia 30303 Telephone: 404/656-1725 II TECHNICAL ASSISTANCE The CYCC sponsors a technical assistance workshop for all new subgrantees within 60 days 'Iollowing the date of grant awards. This workshop covers fiscal and programmatic reporting requirements. The forms located in the Appendix of the Manual are discussed in detail. All subgrantees will receive written notice of the scheduled workshop(s) and are stron~Jly encouraged to attend. 1. Availability of Technical Assistance - Technical assistance in project management is available from or through the CYCC. Technical assistance is available either directly or by referral, which includes but is not limited to: a. Assistance in developing project applications; b. Grant administration; c. Program and idea development; and d. Expertise in the functional components of the juvenile justice system: 1 . corrections 2. courts 3. prevention 4. police 5. community coalitions 6. community relations 2. Procedures for Reauesting Technical Assistance - Written requests for technical assistance to be provided by the CYCC should be mailed directly to the CYCC office. Each request for technical assistance will be considered on a first-come basis and will receive a prompt response. 1 PROJECT IMPLEMENTATION Each award package includes a Statement of Subgrant Award, General and Special Condiitions, and the Approved Budget. The Subgrantee should keep copies of all the above,. along with the original proposal, in the grant file. Noticl! of Award/Acceptance: The original Statement of Subgrant Award must be executed by an authorized contracting official of the subgrantee (applicant agency) and returned to the CYCC within thirty (30) days of the date on which the CYCC executed the aware\. If someone other than the head of the applicant agency is authorized to sign the awarel and all other grant documents, the subgrantee must notify the CYCC in writing. The grant will not become effective until this acceptance has been completed. FAILURE TO EXECUTE AND RETURN THE ORIGINAL DOCUMENT WILL RESULT IN TERMINATION OF GRANT FUNDS. This acceptance forms a binding contract in which the recipient agency agrees to the following: 1. To use the funds solely for the purposes outlined in the application as approved by the Children and Youth Coordinating Council. 2. To abide by and address all general and special conditions attached to the grant award. 3. . To adhere to all applicable federal, state, and CYCC financial and procurement guidelines and reporting requirements. 4. To provide and document the required amount of matching funds, if applicable. Speci,al Conditions: Special Conditions are used to correct deficiencies in the original application or to point out .potential problem areas in the project. If Special Conditions have been placed on the grant, a list will be attached to, and be a part of the grant award document. FAILURE TO RESPOND TO ANY SPECIAL CONDITIONS BY THE DEADLINE ESTABLISHED MAY DELAY REIMBURSEMENT OF EXPENDITURES AND MAY RESULT IN GRANT TERMINATION PROCEEDINGS. Implementation Timeframes: Every initial project must be implemented within sixty (60) days of the effective date of the grant award. Implementation must be confirmed in writinq to the CYCC by the subgrantee within sixty (60) days. Implementation consists of hiring personnel and having them engaged in project activity or contracting for services. 2 IF THE PROJECT CANNOT BE IMPLEMENTED WITHIN SIXTY (60) DAYS OF THE EFFECTIVE DATE OF THE AWARD, A LETTER MUST BE SENT TO YOUR CYCC PROGRAM REPRESENTATIVE BEFORE THE END OF THE 60-DAY PERIOD FOR APPROVAL OF AN EXTENSION. The letter must explain the steps taken to initiate the project, the reason(s) for the delay, and the estimated starting date. The subgrantee must be prepared to produce documentation of efforts made to implement the project, such as copies of resumes, copies of bids, etc., if requested. IF THE PROJECT HAS NOT COMMENCED WITHIN NINETY (90) DAYS, THE CYCC CAN TERMINATE THE GRANT AND REALLOCATE THE FUNDS TO ANOTHER AGENCY. Budget and Allowable Costs: The approved project budget attached to the award may differ from the original application budget for several reasons. The Project Manager will provide details on any changes upon request. One of the most frequently occurring reasons for changes is allowability of costs. Unallowable costs are outlined in the Grant Application Kit utilized in applying for CYCC funds and are reprinted below. UNALLOWABLE GRANT EXPENDITURES (reprinted from the 1998 Grant Application Kit) The following types of expenditures cannot be purchased with grant funds as prescribed by federal, state and Council regulations. Restricted by. Federal Regulations: 1. Supplantation. Grant funds cannot be used to supplant (replace) existing funds in order to free up those funds for another use. 2. Cost of grant preparation including fees paid to consultants. 3. Land Acquisition 4. Compensation of full-time federal employees (salary payments, consulting fees, or other payments are prohibited). 5. Military-type equipm ent including weapons. 6. Lobbying Efforts. Includes fees to lobby; printing and publicity efforts; campaign contributions; letter-writing and telephone campaigns to influence federal and state legislation; and legislative liaison activities, EXCEPT direct testimony regarding effectiveness of grant program. 3 7. Fund-Raising Efforts. Cost of organized fund-raising or salary of individual engaged in fund-raising activity. This does not prohibit fund-raising efforts of non-profit organization s when financed with other sources of income_ 8. Corporate Formation 9. Imputed Interest 10. Consulting fees must not exceed $450.00 for an 8-hour day in accordance with federal regulations. Consultant rates should be appropriate and commensurate with the type of work performed. Consultants employed by state or local governments will be allowed only when the government entity will not provide those services without cost. In these cases, the rate of compensation is not to exceed the daily salary rate paid by the government entity. (To obtain the compensation formula related to consultants associated with educational institutions, contact the CYCC. Project Manager). Source: OJP (Office of Justice Programs) Financial Guide, September 1996, as amended. Restricted by State Regulations: 1. Mileage in excess of $.25 per mile. Source: State of Georgia Travel . Regulations, July 1995. 2. Political activity including endorsement of any political candidate or party; use of equipment, postage, stationery or personnel on behalf of any candidate or any question of public policy subject to a referendum; and the display of political posters, stickers or other printed material. Source: O.C.G.A. 50-2-3. Restricted by Council Policv: 1. Construction costs including capital improvements. 2. Building Rental/Lease 3. Salary increases which result in overall award increase are prohibited unless actual number of hours worked are increased. However, salary increases will be allowed if the agency can shift grant funds among categories without increasing the grant award. 4. Indirect Costs 5. Honoraria. Payments to participating individuals or guests other than for documented professional services actually rendered (no speaker1s fees). 4 6. Uniform Rental 7. Computer purchases unless directly utilized by program participants and unavailable through other sources. 8. Vehicle purchases unless deemed crucial to the success of the program and determined to be unavailable through other sources. Note: Requested expenditures using grant funds must be directly related to the grant Q[Q9[am, not overall agency usage. ACCOUNTING SYSTEMS AND RECORDS The basic element for sound financial management over all grant funds is an accounting system that will provide effective financial control and enable the subgrantee to classify, summarize, and report financial data as required. An adequate accounting system should meet the following criteria: 1. Accounting records should provide the information needed to adequately identify receipt of federal, state, and matching funds under each grant awarded and the expenditure of such funds for each grant. 2. Entries in accounting records should refer to subsidiary records and documentation which support the entry and which can be readily located. With regard to personnel expenditures, all charges must be supported by separate individual time and attendance records. A sample is provided in this Manual. These must be maintained and signed by the employee charging time to the grant and approved by the employee's supervisor. One sheet which lists all employees on a sign-in/sign-out basis is not acceptable. 3. The accounting system should provide accurate and current financial reporting information. 4. The accounting system should be integrated with an adequate system of internal controls to safeguard the funds and assets covered, check the accuracy and reliability of accounting data, promote operational efficiency, and encourage adherence to prescribed management policies. 5 All financial records must be maintained in good order and must be available at all times durin~1 the regular business day for audit purposes to the CYCC, the federal funding agenc:y, State of Georgia auditors, or their representatives. Records must be adequately proteGted against fire. loss, theft, or damage. They should be maintained for a period of at least three (3) years after the final reimbursement on the grant, or until any federally initiatt=d audit exceptions have been cleared, whichever is later. AUDIT REQUIREMENTS I. Federal Grant Awards Subgrantees who receive federal grant funds must comply with OMB Circular A-133 (Single Audit Act). This circular is re-printed in the Appendix section of this Manual. Audits/financial statements are due 180 days after the close of the subgrantee1s fiscal year. A. Organizations that expend $300,000 or more in federal funds (from all sources) during its fiscal year must complete an audit and forward such audit to the Children and Youth Coordinating Council (CYCC). B. Subgrantees who expend less than $300,000 during its fiscal year must submit to the CYCC a copy of its financial statements as described below in section liB. II. State Grant Awards Subgrantee who receive state grant funds must comply with O.C.G.A. 50-20-2 through 50-20-8 as described below. Audits/financial statements must be forwarded to the Children and Youth Coordinating Council and the Georgia State Auditor (where applicable) within 180 days after the close of the non-profit organization1s fiscal year. Georgia Departm ent of Audits Professional Practice Division N PO Review Section 254 Washington Street, S.W., Suite 114 Atlanta, Georgia 30334-8400 A.. H the subgrartee has expended $100,000 or more during its fiscal year, the organization must arrange for an audit in accordance with generally accepted auditing standards and submit the audit to both the Children and Youth Coordinating Council and the Georgia State Auditor. 6 B. If the subgrantee has expended less than $100,000 during its fiscal year, the organization must submit to the Children and Youth Coordinating Council and the Georgia State Auditor a copy of its financial statements. 1. If the financial statements have been audited, the accountant's report shou Id accom pany the financial statements. 2. If the financial statements have not been audited, the financial statements must be accompanied by a statement of the organization's president or person responsible for the financial statements: stating whether the statements were prepared on a basis of generally accepted accounting principles, and if not, describing the basis of. presentation; and -- describing any respects in which the statements were not presented on a basis consistent with the statements prepared for the preceding year. C. Audit requirements are not imposed on non-profit organizations which expend less than $25,000 during its fiscal year. Responsibilities of the State Auditor: The ~itate auditor will review non-profit statements to ensure compliance. The state auditor shall submit a list of deficiencies to be corrected to the non-profit organization and, if appropriate, to the auditor who performed the audit and to the CYCC. If the state auditor has not received the required statements by the due date, the state auditor will notify the CYCC to cease all payments to the non-profit organization. The state auditor shall promptly notify appropriate law enforcement officials of any reported irregularities or illegal acts. A non-profit organization which does not comply with these requirements shall be required to repay the funds to the CYCC and shall be prohibited from receiving funds from any state agency for a period of 12 months from the date of notification by the CYCC or the state auditor of the failure to comply. 7 PROJECT OPERATION Fiscal Reporting: The subgrantee is responsible for maintaining accurate records of every fiscal transaction related to the CYCC-supported program. The CYCC or its repreBentatives may, at any time, request access to or copies of such records. The following subgrant documents are crucial and must be forwarded to the CYCC Project Assistant within the timeframes listed. Note: only original documents will be accepted. 1. Statement of Subgrant Award - Must be signed by the executive officer of the subgrantee (applicant agency) and forwarded to the CYCC within thirty (30) days of the date the award is executed by the CYCC Executive Director. 2. . General/Special Conditions - Must be signed by the executive officer of the subgrantee (applicant agency) and forwarded to the CYCC along with the Statement of Subgrant Award described above. 3. Expenditure Reports - The CYCC disburses funds to subgrantees on a reimbursement basis onlv. Therefore, it is mandatory for the subgrantee to file an expenditu re report to the CYCC to receive reimbursement. The subgrantee must submit to the CYCC a properly executed set of expenditure report forms within thirty (30) days after the end of each project quarter. The subgrantee may choose to submit expenditure reports monthly, but a MINIMUM OF QUARTERL Y SUBMISSIONS IS MANDATORY, EVEN IF NO FUNDS ARE REQUESTED. FAILURE TO REPORT AT LEAST QUARTERLY MAY RESULT IN TERMINATION OF THE GRANT AND DEOBLlGATION OF THE REMAINING GRANT BALANCE. Please allow 3-4 weeks to receive a reimbursement check. The check will be mailed directly from the Office of Planning and Budget (OPB). A set of expenditure report forms consists of the following and are located in the Appendix of this Manual: a. Reimbursem ent Request/Expenditure Report - This form reflects the expenditures for the reporting period. It must be signed by the head of the recipien t agency or approved designee. 8 b. Schedule of Personal Services - This form must accompany the Reimbursement Request when expenses are shown (grant or match) under the Personal Services budget category. For audit purposes, properly executed daily time and attendance records must reflect reported expenditures. The records must be signed by the employee and his/her supervisor. Copies of time sheets do not need to be forwarded to the CYCC; however, the CYCC may request copies of time sheets as backup documentation of reported expenditures. It is the responsibility of the subgrantee to ensure compliance with labor laws, workers' compensation, social security, and payroll tax withholdings for all personnel positions. Should you have questions, contact your Personnel Officer or local Department of Labor. c. Schedule of Equipment Purchases - This form must be completed and submitted when expenses are shown under the Equipment budget category. Do not send copies of invoices/receipts to the CYCC, unless requested by CYCC. You must follow state purchasing guidelines for the bidding process (see pp. 10-11). Equipment purchases must be. added to the subgrantee's inventory records (see pp. 14-15). d. Regular Operating. Travel. Per Diem. Fees & Contracts. and Telecommunications Schedules - These forms must be completed and submitted when claiming expenses under these budget categories. Travel expenditures must be itemized indicating individual costs for meals, lodging and mileage or other travel expenses incurred. Adequate documents such as vendor invoices and employee expense reports must be maintained by the subgrantee in support of the expenditures. Receipts, travel vouchers, etc. do not need to be forwarded to the CYCC. The CYCC may request copies of executed contract with contractors (refer to pp. 11-14 for contract guidelines). FACTORS TO CONSIDER IN COMPLETING THE FORMS: a. The total reported cost must be actual cash disbursements (not encumbrances) for the reporting period. Exception: Grant reimbursements can be processed for grant funds obligated within the last month of the grant period but which are not actually paid until after the grant period ends (30 days maximum). b. No reimbursement can be made by the CYCC later than sixty (60) days after the termination date of the grant. Therefore, all unpaid obligations as of the termination date must be liquidated and reported to the CYCC within thirty (30) days after the term ination date. This will allow the CYCC time for review and issuance of the final reimbursement check prior to the 60th day. 9 c. All costs must be budgeted items. d. All supporting schedules must be included. e. Reports must be submitted at least quarterly, even if no expenditures have been made during the quarter. f. The Reimbursement Request of Grant Funds and Expenditure Report of Matching Funds must bear the original signature of the authorized official. If you have questions or need assistance in completing the forms, please contact the CYCC Project Assistant. " .' 4. Matchina Funds - Documentation of matching funds (cash and/or in-kind) is required only if noted on the Statement of Subgrant Award and the CYCC- approved Detailed Budget Summary form. However, a subgrantee may choose to keep internal records of matching funds/services as evidence of local support. In many cases, this may assist the subgrantee in obtaining future local, corporate, and/or governmental support for the program. ProQrammatic Reporting: The subgrantee is responsible for maintaining accurate program records and evaluation data related to the CYCC-supported program. The CYCC or its representatives may, at any time, request access to or copies of such records. 1. Implementation - A letter of notification of implementation is required within sixty (60) days of the effective date of the award. 2. Quarterly Progress Reports - An evaluation report is due within 30 days of the end of each quarter (3 months) based on the project's grant period. In some cases, a program may have more than 4 quarters (Le., if the grant period exceeds 12 months). This report should be submitted on the Quarterly Progress Report form. For those subgrantees who receive a mini-grant award of $5,000 or less, quarterly progress reports do not have to be prepared. Those subgrantees must, however, complete a final evaluation report. Please note that this waiver does not apply to the submission of auarterly Reimbursement Reports. 3. Final Evaluation Report - Within 30 days of the end of the grant period, a satisfactory final evaluation report musi be submitted. This report must address all of the goals described in the program IS grant application and must follow the format located in the Appendix of this Manual. No final payment will be processed until all evaluation data is submitted and approved. 10 If you Ilave questions or need assistance in completing these reports, please contact the CYCC prog ram staff person assigned to your project. Grant AdjustmentslBudget Revisions The following criteria must be met by the subgrantee when submitting a request to extend the obligation or expenditure deadline for a project: (1) Reimbursement Requests must be CUITent and, (2) all Special Conditions must be satisfied, except those conditions which may be fulfilled in the remaining grant period. Should an adjustment to the original grant become necessary, either programmatic or fiscal, a grant adjustment request should be prccessed in the following manner. A Grant Adjustment Notice will be processed and forwarded to project and fiscal staff indicating the adjustment(s) approved. 1. ProQrammatic - A letter requesting and justifying the change should be subm itted to the CYCC program staff person assigned to your project. 2. Grant Extensions - Subgrantees may request an extension of the grant period when absolutely necessary as a result of delays in project implementation or lapse in services during the grant period. 3. Budget Transfers Without Prior Approval - Subgrantees have the authority during the project period for a one-time transfer between budget categories without prior approval as indicated below: (This typically occurs at the end of the grant period when expenses in a budget category exceed appropriated funds.) a. Grant budgets of $100,000 or less; a cumulative amount of five percent (5%) of the grant award. b. Grant budgets in excess of $100,000; a cumulative amount of five percent (5%) of the grant award or $10,000, whichever is less. The subgrantee 'must notify the CyeC Project Assistant of such budget adjustments and explanations within ten (10) days of the effective date of the adjustment. THIS AUTHORITY DOES NOT APPLY TO THE FOLLOWING SITUATIONS: a. Transfers into categories with no funds budgeted in the latest approved budget. For example, if travel was not in the original budget, the subgrantee cannot allot an amount for travel. b. New or additional equipm ent items not included in the latest approved budget. For example, if the original budget included two computers, the subgrantee cannot authorize a grant adjustment increasing the budget to cover the purchase of three computers. 11 c. Salary increases. d. Items excluded or prohibited by the grant program. For example, if the grant program states that funding will be available for salaries only, the subgrantee cannot move excess personnel funds to travel, supplies, etc. e. Unallowable expenses. f. Extension of the project period. 4. Budget Transfers Needing Prior Aooroval - Other budget adjustment requests must be submitted to the CYCC for approval at least ten (10) days in advance of the effective date. Additionally, adjustment requests must be submitted at least thirty (30) days before the grant end date. The subgrantee must submit the following to the CYCC: a. A letter summarizing the proposed transfer of funds and justification of proposed additions, or b. A Grant Adjustment Summary form (see Appendix). In some cases, the subgrantee may be requested to submit a revised Detailed Budget Summary and Budget Narrative. PROCUREMENT STANDARDS General: All procurement transactions, whether negotiated or competitively bid and without regard to dollar value, shall be conducted in a manner so as to provide maximum open and free competition. The preferred method of procurement is that of using formal advertising and competitive bidding. Bid specifications, Invitations for Bids (IFBs), and ReqUl=StS for Proposals (RFPs) for a proposed procurement should contain a clear statement of item(s) descriptions, qualities of goods, timeframe, delivery expectations, warranties (if applicable), and any other specific needs of the subgrantee. Each vendor must bid in accordance with the exact bid specifications in order to be completely competitive. Note: contractors that develop or draft specifications, requirements,_ statements or work and/or RFPs for a proposed procurem ent shall be excluded from bidding or subm itting a proposal to compete for the award of such procurem ent. The procurement procedure is usually accomplished through telephone/fax solicitation or written quotations. The vendor meeting all requirements and providing the lowest bid is selected, and a purchase order is then sent to the vendor. The subgrantee accepts delivE!ry, the vendor bills the subgrantee, and the subgrantee pays. The payment amoLlnt must reflect the exact quote amount inclusive of taxes, delivery, etc. 12 ThesH guidelines reflect both federal and state requirements. The subgrantee must follow them unless local regulations are more restrictive. FAILURE TO FOLLOW THE MOST RESTRICTIVE REGULATIONS MAY RESULT IN AN AUDIT EXCEPTION. Refer to OMS Circulars A-1 02 (state and local governments) and A-110 (non-profit organizations, universities and hospitals) for further information on procurement standards. Bid Guidelines: 1) If total purchase order amount is between $2,500.00 - $4,999.99, subgrantee must obtain 4 competitive bids,. 2 of which must be *minority organizations. 2) If total purchase order amount is $5,000.00 or greater, subgrantee must obtain 6 competitive bids with 3 being minority. *Minority' = 51 percent minority owned/operated Suggestion: If you are experiencing difficulty in locating the required number of vendors, contact the manufacturer of proposed item(s) to inquire about the various vendors in the United States carrying their product(s). If there are not enough vendors to meet required specifications, make a note on the bid information and contact the CYCC Project Assistant for further instructions. 3) If the subgrantee is a state agency, items which are on an active state contract must be purchased through the state-approved vendor (no bidding required). Refer to your Purchasing Officer/Department for statewide contract information. If this method is used, the statewide contract number must be kept on file for audit purposes. Sole Source Procurement: There may be instances where sole source procurement is needed (Le., the item is only available from a single source; there is a true public emergency; after competitive solicitation, competition is considered inadequate). All sole sourGe procurement must receive prior approval by the Cyee. To request approval, the subgrantee must submit to the CYCC specific justification related to the contractor's expertise, time constraints, uniqueness of contractor's capabilities, etc. A single/sole soun~e letter from the vendor must be included with your request. Sole source review requires a minimum of 30 days for processing. In accordance with federal regulations for juvenile justice subgrantees, all sole source procurement in excess of $100,000 must receive prior approval by the Office of Juvenile Programs, U.S. Department of Justice. CON/TRACTS The following information is provided as a GUIDE for the development of contracts. This information is not meant to cover all aspects of contracts. For further information, refer to OMS Circular A-102, Common Rule. 13 A contract normally will have the following items included: cover page - including contract number, fund citations, signatures by both parties. schedule - administrative details relating to the contract, milestones, due dates, etc. design specification or statement of work general provisions - mandatory and special clauses General provision clauses required in a contract under OMB Circular A-102, Common Rule, are: disputes - stipulates the contractor's recourse if he has a problem and provides levels of arbitration to resolve disputes reporting - states the application reporting requirements affecting contractual activity to comply with the requirements of the award patents - any discovery or invention that arises during the course of the contract must be reported to CYCC rights in data and copyrights - this clause delineates the rights of CYCC and the federal funding source and the contractor regarding use, duplication and disclosure of data. Contractors are permitted to copyright data produced under a contract, but the CYCC and federal funding source retain the rights to reproduce and distribute the data. publication acknowledgements - all published material and written reports produced or submitted under a subgrant or in conjunction with contracts under such subgrants must be originally developed material unless otherwise specifically provided in the grant or contract document. When material, not originally developed is included in a report, it must have the source identified in the body of the report by footnote. This provision is applicable when the material is in verbatim or extension paraphrase format. All published material and written reports produced in conjunction with subgrant or contracts must acknowledge that publication was supported in part by a subgrant from the CYCC under a grant from {enter name of appropriate federal/state fundinq source}. Provision should be contained in the contract to contain a statement on the title page as follows: 14 "This project was supported in part by Grant Number awarded by the Children and Youth Coordinating Council through {federal/state funding source}. Points of view or opinions stated in this document are those of the author(s) and do not necessarily represent the official position or policies of the Children and Youth Coordinating Councilor the {federal/state funding source}." examination of records - this clause specifies the access rights of the subgrantee, CYCC, and the federal funding source to any books, documents, papers and records. of the contractor. clean air and water acts - contract awards of more than $100,000 must comply with the clean air and water acts. equal employment opportunity - contract awards of more than $100,000 must ~, " contain clauses that the contractor shall not discriminate against any applicant or employee because of race, color, religion or national origin. termination - only the awarding agency has the right to terminate the contract. There are two types of termination. 1. Termination for convenience - the contract is terminated because of reasons known to the subgrantee (Le., program changes, changes in state of the art, insufficient funding, etc.). The contractor is not in violation of any of the contract terms or conditions. 2. Termination 'for cause - the contract is terminated because actions of the contractor (Le., failure to perform, financial difficulty, slipped schedules, etc.). The type of contract issued is determined by the subgrantee but must be appropriate for the particular procurement and for promoting the best interest of the program involved. The following are some types of contracts. FIXed Price - used when it is possible to finitely describe the requirement. With a fixed- priCE!d contract, the risk lies with the contractor. Cost Reimbursement - provides for contractors to be reimbursed for their actual expE!nditures and eliminates some of the contractor risk. The contractor's accounting systl3m must be able to segregate the costs of the contract, and the contractor cannot be reimbursed more often than bi-weekly (every two weeks). A ceiling is placed on the estimated cost of the contract, although additional dollars can be added under certain conditions. Some contracts in this category may also include the provision of providing reimbursement of costs (Le., travel, materials) plus a fixed fee. Letter Contract - a letter of commitment for the contractor to start work prior to the award of the contract and which is incorporated into the final contract. 15 Code of Conduct: OMS Circulars A-102 and A-110 require that subgrantees maintain a writtl3n code of standards and conduct governing the performance of their employees engaged in the awarding and administration of contracts. No employee, officer, or agent of the subgrantee shall participate with the selection, award, or administration of a contract if there is a conflict of interest, real or apparent, involved. Such conflicts arise when the employee, office or agent; or any member of his/her family; or hislher partner; or any organization which employs, or is about to employ, has a financial or other interest in the firm being evaluated or selected for an award. There1:ore, the subgrantee personnel should: be familiar with the agency's published guidelines, take no gifts or gratuities, avoid the appearance of a conflict of interest at all times, ensure that proposal evaluators or members of their immediate family do not own stock in firms being evaluated, and refer any conflicts of interest problems to upper management or legal counsel as appropriate. Subgrantees should take all necessary steps to assure that the following firms are used when possible: small business firms; minority business firms; women's business enterprises; labor surplus area firms (tirms geographically located in distressed labor surplus areas designated by the Secretary of Labor). PROPERTY MANAGEMENT Equipment is defined as property in excess of $1,000 in acquisition cost. Subgrantees are rE!quired to be prudent in the acquisition and management of equipment with CYCC funds. Expenditu re of funds for the acquisition of new equipment, when suitable equipment required for the successful execution of the project is already available within the subgrantee's organization, will be considered an unnecessary expenditu reo All equipment purchases must have prior approval of the CYCC. Equipment purchased in whole or part with OJJDP federal funds shall be used and managed to ensure that the equipment is used for criminal justice purposes. Equipment purchased in whole or part with State of Georgia funds shall be used for community- based juvenile delinquency prevention projects. 16 Inverltory Records: Subgrantees must maintain property records for' equipment purchased in whole or part with CYCC grant funds. The following items must be included in thE! subgrantee's inventory records. description of the property serial number or other identification number source of the property identification of who holds the title acqu isition date cost of the property percentage of federal and/or state grant funds used for acquisition location of prope rty use and condition of the property disposition data including the date of disposal and sale price - ." A physical inventory of the property must be taken and the results reconciled with the propEmy records at least once each year. Adequate maintenance procedures must exist to keep the property in good condition. A control system must exist to ensure adequate safe~,uards to prevent loss, damage or theft of the property. Subgrantees are responsible for replacing or repairing the property which is willfully or negligently lost, stolen, damaged or destroyed. Any loss, damage or theft must be investigated and fully documented and madH part of the official project records. Use: Subgrantees shall use grant-funded equipment in accordance with the following procEKlures: 1. Equipment must be used by the subgrantee in the program for which it was acquired as long as needed, whether or not the program continues to be supported with CYCC grant funds. When no longer needed for the original program, the equipment may be used in other activities currently or previously supported by a federal agency. 2. The subgrantee shall also make equipment available for use by other programs currently or previously supported by the federal government, providing such use does not interfere with the work of the program for which it was originally acquired. First preference for other use shall be given to other programs supported by the CYCC. User fees should be considered, and treated as program income to the grant, if appropriate. 3. Notwithstanding program income, the subgrantee shall not use equipment acquired with grant funds to provide services for a fee to compete unfairly with private companies that provide equivalent services, unless specifically permitted. 4. When acquiring replacement equipment, subgrantee may use the equipment to be replaced as a trade-in or sell the equipment and use the proceeds to offset the cost of the replacement equipment subject to approval by the CYCC. 17 Disposition: Subgrantees shall dispose of the equipment when original or replacement equipment acquired under a CYCC grant is no longer needed for the original program or fO!" other activities currently or previously supported by a federal agency_ Disposition of thl3 equipment will be made as follows: 1. Items with a current per unit fair market value of less than $5,000 may be retained, sold or otherwise disposed of with no further obligation to the grantor agency. 2. Items with a current per unit fair market value in excess of $5,000 may be retained or sold and the CYCC shall have a right to an amount calculated by multiplying the current market value or proceeds from sale by the CYCC's share of the equipment. 3. In cases where a subgrantee fails to take appropriate disposition actions, the CYCC may direct the subgrantee to take necessary disposition actions. PROGRAM INCOME Pro~,ram income is any money received over and above proiect expenses (profit) and not utilized for the project. Such profit must be noted in the .original grant proposal or amendment and would thus reduce the grant award amount. Program income is defined by tile U.S. Department of Justice as income generated by the direct performance of a grant. For example, income from registration fees, sale of property, royalties, seized and forfEiited assets are considered program income. The CYCC should be contacted fer assistance by the subgrantee if program income is considered a possibility. 18 l,rA'Il_.. I~EIMBURSEMENT REQUEST/EXPENDITURE REPORT OF GRANT FUNDS Instructions a. Enter subgrantee (applicant agency) name and mailing address. The reimbursement check will be sent to this address. b. Enter date, subgrant number, project title, type of report, report number (sequential). and period covered for the expenses you are reporting. c. For E!ach budget category, enter the following information: appr,oved budget - located on the approved column of the Detailed Budget Summary or revisl3d approved budget. Be sure to adjust budgeted amounts to include approved transfers. total previous reimbursements - reimbursements processed to date. If changes have been '-. - madE! by the CYCC, a copy of the corrected Reimbursement Request will be forwarded to the person who prepared the form. expenditures this period - list all grant expenditures for the reporting period. This is the payment amount you wish to receive. year to date balance - to calculate this figure, refer to the formula below. (Approved Budget) - (Total Previous Reimbursements) - (Expenditures This Period) = (Year To Date Balance) Please notE! that the expenditures must correlate with the approved detailed budget summary or approved adiustments to the budget. d. Entel' the person's name and telephone number who prepared the form. This will be the person called by the CYCC if there are any questions regard ing expenditures. The 11ead of the applicant agency, or approved designee, must sign and date the form approving the accuracy of the expenditures reported. Enter that person's name and title. Please note! that the original cost report must be submitted to the CYCC for payment. A copy should be kept in your grant file and compared with the reimbursement check. If there is a discrepancy between the amount requested and the amount of the check, please contact the CYCC ProjHct Assistant immediately. Allow 3-4 weeks for payment processing. Your check will be issued by the Governor's Office of Planning and Budget on behalf of the CYCC. The check stub will indicate your program name. CHILDREN AND YOUTH COORDINATING COUNCIL Suite 410, 10 Park Place South, Atlanta, Georgia 30303 * HEIMBURSEMENT REQUEST/EXPENDITURE REPORT OF GRANT FUNDS * Subgrantee (Name & Address) Date: Project Title: Report Type: Report #: Subgrant #: Monthly _ Quarterly _ Final Reporting Period: :llli!l!ll!l!I:I:!II!il~I!I!ill:I:Ir-llllllil:!:I!I!:!i111!1!lil::lll!I!!!ill!l!: .....,..................-................,...... !lllllllIlllr,':111111! l:li1...I!)I! li!ilIE.II:jl: :':':':':':':':':'1i;eeRoVEI:f':':'''''':':'''' :~:}ri{{ ,",: ..;: ;:;.; ".: ' .;:: ;. . : ..' :: .r;~:t~:t~. ;:;:"':;:;::"":""':"_Gsi(";"":':':':"':~" .....,....'............,... " .'. .' .... ............................ ....."...... .,. ............... ......,....... . .. . .............. :::;=;:;:::;:;=;:;::=:::::::.;.::;:;.;::::.;.:::::::.;.:::.:.:.:;:.::;:::::::~::~:::::;::::::: :.:.:.;.:...............;.:...:.;.;.;.;.;.;.:.:...:.:.:.'.:.:.',:,",:.;.:.:.:.:.:.;.:.;.'.:.:.:. :;:::::::::::::::~::::::::::::::::::::::::::::~:::::::::::~::::::::;:::::::::::::::::::;:: Personal Services Regu lar Operating Travel Equipment Per Diem , Foes & Contracts T elecommu n ications Program I ncome TOTAL I certify that the above statements are accurate based on our official accounting system and records, that expenditures shown have been made for the purpose of and in accordance with applicable grant terms and conditions, and that appropriate sc:pportive documentation relative to these expenditures is on file in our office. I further certify that these expenses have been paid by the Subgrantee prior to submitting this request for reimbursement. Prepared By: Subgrantee Official Approval: Name: Signature of Authorized Official Date Phone: Printed Name and Title FOR CHILDREN AND YOUTH COORDINATING COUNCIL USE ONLY Voucher #: Fund Source: Approved Expend itu res: Award Amount: Reviewed By Date Requested to Date: Balance: Authorized By Date ~ REFERENCE ORDER ITEM AMOUNT INVOICE PAY DATE REPORT OF MATCHING FUNDS Instructions This form, baaring an original signature, should accompany the Reimbursement Request! Expenditure Report of Grant Funds only if your grant award is subject to documenting matching funds. a. Enter the subgrant number and reporting period. b. For each budget category, enter the following information: approved budget - located on the approved column of the Detailed Budget Summary or revisEKf approved budget. Be sure to adjust budgeted amounts to include approved transfers. total previous matching funds - expenditures reported to date. If changes have been made! by the CYCC, a copy of the corrected report will be forwarded to the person who prepclred the form. matching funds this period - list all matching expenditures for the reporting period. year to date balance - to calculate this figure, refer to the formula below. (Approved Budget) - (Total Previous Reimbursements) - (Expenditures This Period) = (Year To Date Balance) c. Enter the person's name and telephone number who prepared the form. This will be the person called by the CYCC if there are any questions regard ing expenditures. The head of the applicant agency, or approved designee, must sign and date the form approving the accuracy of the expenditures reported. Enter that person's name and title. Please note that the expenditures must correlate with the approved detailed budget summary or approved adjustments to the budget. Note: federal funds are not considered appropriate match. CHILDREN AND YOUTH COORDINATING COUNCIL Suite 410,10 Park Place South, Atlanta, Georgia 30303 * EXPENDITURE REPORT OF MATCHING FUNDS * Reporting of matching funds, cash and/or in-kind, is a requirement of all Trtle V Prevention and Abstinence Education grant recipient$. Other subgrantees are not required to document matching funds unless noted in a special condition of the grant. This form must be attached to the Expenditure Report of Grant Funds each reporting period. Subgrant #: Reporting Period: .11I'..._.t._~'I_l Personal Seri/ices Regular Opel:ating Travel Equipment Per Diem, Foes & Contracts Telecommunications TOTAL I certify that the above statements are accurate based on our official accounting system and records, that expenditures shown have been made for the purpose of and in accordance with applicable grant terms and conditions, and that appropriate supportive documentation relative to these expenditures is on file in our office. I further certify that the sources of matching funds reflect the specifications contained in the approved Detailed Budget Summary and do not consist of any federal dollars. Prepared By: Subgrantee Official Approval: Name: Signature of Authorized Official Date Phone: Printed Name and Trtle SCHEDULE OF PERSONAL SERVICES Instructions This form must be completed for all personnel including those paid with grant funds and those included on the approved budget as match. 1. Complete the heading by entering the subgrantee name, subgrant number and reporting period. 2. Employee Name: Enter each person's name who is part of the project and who is included as match (volunteers, administrators, etc.). 3. Position Title: Enter each person's title as it relates to the project. 4. Payment Basis: Enter the calendar basis for which the employee is paid/receives a paycheck. (Example: weekly, semi-monthly, monthly). However, if the person is a temporary, hourly'.... position, enter the word "hourly" in this space. 5. Number of Work Units: Enter the number of units per payment basis. (Example: If the reporting period is 3 months and the employee is paid semi-monthly, then the work units would equal 6 because there are 2 work units in each payment basis.) 6. Rate: Enter the dollar amount each employee is paid for each payment basis, whether it is hourly, weekly, semi-monthly or monthly. Example: Jane Doe receives a paycheck of $750 twice a month (excludes fringe benefits). The reporting period is for 3 months. Her payment basis is semi-monthly; number of work units equal:s 6; and the rate is $750 for a total salary that reporting period of $4,500. 7. FringB Benefits: Enter the amount of fringe benefits, where applicable, paid for each employee. Do nelt total the fringe benefits at the bottom of the page; fringe benefits are included in the tcttal funds column as well as in grant/matching columns. 9. Grant Funds: Enter the amount per each employee charged to grant funds. This must directly relate to the approved budget or approved amendments. 10. Matching Funds: Enter the amount per each employee or volunteer charged to matching funds. 11. Total Funds: Enter the total cost per each employee, including fringe benefits, as it relates to the approved budget. This column should reflect the total of "grant funds" and "matching funds." Enter the grand totals of the grants funds, matching funds, and total funds columns at the bottom of the. table. There is no grand total section for fringe benefits. Calculation Formula: [ (# of Work Units) x (Rate)] + (Fringe Benefits) = (Grant Funds) + (Matching Funds) = (Total Funds) o :t - r- C ~ m z ~> :TZ CDC g.-< (DO oC: -.... -U:t CDO ;0 00 :S:u !!.C cn- CDZ ....> ~. :::! (')z me) o o c: Z o - r- ::n CD ~ s: ~: iJ Q. :1. c. CL. (J) c:: c- eo "'" II) :J CD CD Z II) 3 CD (J) c:: c- eo "'" II) :a. z c:: 3 c- CD "'" ............ .... . ............... .....'...... ,'.'.', :,,:::~::::::::::::,:: ::"}'tt:::::,:",:,, ,:"::m:",,,,:,,::::, !!....I:j.II.\:::1\:: :",?om",::::}"" '(z:r:II ::::::~::I::::::::: ::::::m::::::::::::::: . . . . . . . . . . . . . ,.... .. :::::~f:::::::::: ::::::~::':':::::.:::: :::::0:: tit },:2t""",:::" 1IIIilljiliiiiliiili!: .............................. ,...............,............. ..... '.,.. ... .;...;.;.;...;.....; ';'.' 11111;1111:: .:.:.,_:.:~.: ...0... .. ,tttt:tt:: .:I~:::I:I::::: .:::::~:::::}':::: !:11!111111.: :IH:::III :::J~ttt:: ;.;.:.;.;.;.;.;.;.;.;.;.;.;.;. ::::;:::;:::::::::::;::::::::: .;.:.:.:.:-:.:.:.:.:.:.:.:.:.; :,}:I)::,:,?o::"::,, ":'i:m::'.j'::::!.:': -i :::::m.:::r,:'t: 0 ::::::fil::~:: -i ,:,:,:m,z: )> ::::::~:::~.. r ,:,:,:(1).:::::,::::::::. ':':':':':':':';':':':':':':'. ':':':-:':';':':':':';':':-:-. :::::m::ti: :::'::~::I:: ,,:,J:t::.. ..., }J"'k,:::::..;. :::::::::::::::::::::::::::::: .;.:.:.;.;.;.:.;.;.;.;.;.;.;.; .............................. i::'\:I:::I\j ,:,:,:c:,:R,. iUZ/C):: :{o:,3? ::4P:,:z:, ,{{:::::::Q:: ............... .............................. .::.:g'::E: .,O'E1' '::::.1:'.:::::':1:::: ............... Instructions Regular ODeliating Schedule: 1. Compl13te heading by entering subgrantee name, subgrant number and reporting period. 2. Enter the vendor(s) name, type of expenses (Le., office supplies, printing, snacks, etc.), total of grant funds, total of matching funds (including donations), and grand total of expenses during the reporting period. Travel Schedule: 1. Complete heading by entering subgrantee name, subgrant number and reporting period. 2. Enter name of individual, number of actual miles traveled (DO NOT ROUND FIGURES), mileage rate, amount of meals and lodging if allowed in approved budget (include purpose of trip), portion of grant funds, portion of matching funds, and total funds expended. Note: mileage paid with grant funds is reimbursed up to .25 per mile. However, if mileage is part of the match, enter your organization's actual mileage rate and note the difference. :D m Q c: r- )> :D o "'0 m :D )> -t - Z G') 00 o :I: m c c: r- m ::D CD " e ~ :i" (Q "U CD .., 0" ~ en c: cr (Q .., Cl ::l (j) CD C/) c: cr <C .., Cl ~ Z c: 3 cr CD .., ::1:':1:::.::'. i 11:..111111:'1.1. @tt~f rr\~{J :;':.:!,::,jij,: :....:::;.:.:::;:: :::I\:\:~::;I\;i -t ~ > r- . . . . . . . . . . . . : . . . . . . . . . . . . . . . . . . . . . . : . . . . . . . . . . . . . . . . . . . . . . : . . . . . . . . . . . . . . . . . . . . . . : . . . . . . . . . . . . . . . . . . . . . . : . . . . . . . . . . . . . . . . . . . . . . : . . . . . . . . . . . . . . . . . . . . . . : . . . . . . . . . . . . . . . . . . . . . . : . . . . . -t :D )> < m r- oo o :I: m c c: r- m ::D CD " e :;. ::l (Q "U CD ::l. e ~ en c: cr (Q .., Cl ::l - CD CD en c: cr (Q .., Cl ::l - Z c: 3 cr CD .., ;:ff~t~~ ~:~:f~r:::: ::r~{:~:::~ ::rr~::::;: :::::::::::;.:.;. lili:'.,!!1 ..aH :.i':~:. ,I ~f(rr :~:~;}~:~:~:~: ..,....:.:.:.:. ~{:~:~r:~:: ;::;: :::::::; .:,':1~: H~'" \11:;:;111. II i:I~;lll 111:i~i HI :.:"'1:: Ililll ",,::J:H ~ . r- ....='.. :.:-;~C:.: "'I'"":m .... ".. jillUI1 I i.II'~. HI. ::iilw'j: !ili:,1 :::.~: .;"m I 11111111 :':::~:: 11:1\111: I H HHH :;:i::;~:t;::~ Instructions Per Diem. FE~S & Contracts Schedule: 1. Complete heading by entering subgrantee name, subgrant number and reporting period. 2. Enter 'the contractor's name, the rate or fixed amount of contract, the percentage of comph3tion of said contract during this reporting period, total of grant funds, total of matching funds, and grand total of expenses during the reporting period. Telecommunications Schedule: 1. Complete heading by entering subgrantee name, subgrant number and reporting period. 2. Enter billing period of phone bill, the basic service costs, long distance cost, other applicable expenses, total of grant funds, total of matching funds, and grand total funds. Note: only list costs that are included in the project's approved budget. ." m :D c - m 3: ... ." m m en go o o z .... :D )> o .... en en o :%: m c c: r- m :II en "0 o ~ :;- (Q "tJ en .... 0- 0.. en 5- (0 ... III :::l lb CIl CJ) c: e- (Q .... III :? z c: 3 e- en .... F= l :!:j:::::::!:::: , ':C{ ::':J:::: .i1: ':':'a.:. ... '... ::::: .;~. 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Hit... ;;;;;;~{ 1\111;\ H'=:: :.:.:.Q;? _ .::::'i~':: ::::':::::~~" l\~~I! H~' - I ::::1111 :::::1):: '_' I :::::::::::{:~ SCHEDULE OF EQUIPMENT PURCHASES Instructions Equipment is dl~fined as property in excess of $1,000 in acquisition cost. These items must be added to the subgrant'3e's inventory records. 1. Complett~ heading by entering subgrantee name, subgrant number and reporting period. 2. For eac:n equipment item purchased, enter the following: a. itElm name b. vElndor name c. purchase order number d. itElm serial number or other identification number e. date of purchase 1. total amou nt charged to grant funds g. total amount charged to matching match (includes donated items) h. total cost of item 3. Enter thH grand total of each "fundsu column at bottom of table. (') x - r- o :u cnm (')z ::r:J> (1)z Q.o C -< (1)0 9.c: m-f .aX :.0 't:JO 30 (1):u 3.0 "1:JZ c:J> ~-f C')_ ::rz =Q (1) 00 o c: z o - r- (J) c: c- co "'" II) :l CD CD Z II) 3 CD (J) c: c- co "'" II) ;l z c: 3 c- CD "'" JJ CD "'C o ~ :i" co -0 CD "'" o' Q. II I -I o -f > r- TIME AND ATTENDANCE RECORD Instructions This time and attendance record is provided as a SAMPLE for those subgrantees who may not utilize an attendance sy~;tem. Please note that all subgrantees must keep accurate time and attendance records for each person listed on the approved budget whether paid with grant funds or matching funds. Auditors pay particularly close attention to these personnel records. Percentage of time reported to the CYCC must match thl~ time reflected on the individual's time and attendance record. Copies of time sheets do not have to be forwarded to the CYCC unless requested. They must be kept in the subgranteEi's records for audit purposes. 1. Complete the heading by entering subgrantee name, employee name, job classification, rate of pay and appropriate dates for the reporting time period. .... .. 2. Enter days of the month in the blanks provided under "Time Charged for Dates Indicated." This form is based on a two-week timeperiod. 3. Enter appropriate number of hours worked for each type of "Work Activity.1I If an individual devotes 100% of his time to the grant project, his hours will be entered on the DGrant-l={elated" row. If an Executive Director is showing 5% of his time as match, the hours devoted to the grant project will be listed on the "Grant-Related" row, and the hours devoted to overall agency functions will be entered on the "Agency-Related" row. 4. Enter total number of hours for each row and total at the bottom of the table. 5. Calculate the total cost for each row of hours and total at the bottom of the table. :::! :s: m )> z c )> ~ m z c )> z o m :D m o o :D C ):. <C CD ::l () '< :2: 1IJ 3 CD m 3 "0 o '< CD CD Z 1IJ 3 CD c... o C'" (') iil CIl ~ [ o' ::l :D 1IJ CD 2- "'0 lIJ '< o 1IJ CD CIl TI a ~ I- I ,- -l ::l" ... c: L I- I -l 0 J: en < G') ~ 0 :r 0 c;- 1IJ ... <C -l ;:lI(" () 1IJ CD CD a: ~ ~ ::l > ... 1IJ r- ~ r- '< CD c'i' :D f/) 1IJ ::l I < CD :D ~ CD r- iil CD (') :E CD CD iil -l 1IJ 0 < a. CD < :D CD a. -l ^ , :::! ~ m (') :I: )> :D G') m 0 TI 0 :D 0 ~ m en Z 0 (') )> -l m 0 J: -l 0 0 C -l :D ~ en r- 'ffi 'ffi 'ffi 'ffi 'ffi 'ffi 'ffi (') 0 en -l m 3 "0 0" '< CD CD en cO' ::l 1IJ C ... CD o 1IJ CD )> "0 "0 a < CD a. o 1IJ CD GRANT ADJUSTMENT REQUEST Instructions 1. Complete the heading by entering subgrantee name, subgrant number, name of person requesting adjustment and telephone number, and date of request. 2. Pleas-s provide a detailed justification for requested amendment. If more space is needed, you may attach a letter justifying the request. 3. Complete transfer information for budget categories affected. 4. Grant Funds: a. Enter latest approved amount for that budget category. b. Enter the amount of change (+/-) requested. c. Enter the adjusted amount for that category. 5. Matching Funds: a. Enter latest approved amount for that budget category. b. Enter the amount of change (+/-) requested. c. Enter the adjusted amount for that category. Note: the total of requested changes must add up to $0.00. For example, you request to add $300.00 to I~egular Operating and deduct $300.00 from Travel. These two adjustments total $0.00 so that the total grant budget is not altered. o % - r- C ::a m z )> z c < o c: ..... % o o o :D C - Z )> ..... - z C) o o c: z o ;= G) ::D > Z -t > C c... c: en -t 3: m z -t ::D m o c: m en -t en c: C'" <C ... 1IJ ::l CD CD Z 1IJ 3 CD en c: C'" <C ... 1IJ ~ Z c: 3 C'" CD ... :D CD .t:J c: CD CIl CD a. CD '< "'0 ::l" o ::l CD o 1IJ CD c... c: ~ [ o' ~ ........,... ,.., ...... ........... .... ...... ............ .. ...... .......... .... ...... .......... .... ...... .... ...... ...... .... ..n.... ...... ......... .... ...... -l ............. f If if rilll c: - "0 en........f.;;t...~. 2. ;r ~ ~ ::::::~:::::::::~m:::~~::~'!~ii:: ~ CD 1IJ -. .........O......m.. () .................. .'. ............ 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"'a!J ....0.......... . ... ....... . ... . .. ..... . ....... ........ . .. .. . . ... . . . ::l#.tllii:: 111i.t' .......0.....1.... ~~Mm:i#.:~: :'>:'," .\ .:.:.:.:.:.:.:.:.:.:.:.:.:."....J;l 111::1111;11' Ii= .:.:.;.:-:.:.:.:. CHILDREN AND YOUTH COORDINATING COUNCIL Suite 410, 10 Park Place South Atlanta, Georgia 30303 * QUARTERLY PROGRESS REPORT * Completl~ the data below as indicated. The report is due 30 days following the end of the project quarter. If you have any questions regarding this form, please contact the CYCC program staff person assigned to your project. PART I: 1. Project Quarter [] 1 st [ ] 2nd [ ] 3rd [] 4th [ ] Other (specify) 2. Is a final evaluation report attached? [ ] Yes [ ] No 3. BUDGET SUMMARY: (complete in addition to reimbursement report) A. Grant Award $ B. Previous Grant Expenditures $ C. Grant Funds Expended This Quarter $ D. Grant Balance $ E. Date Most Recent Reimbursement Report Submitted F. Are Funds Being Expended at Rate Anticipated? [] Yes [] No (If no, explain under Part III.) Signature Date June 1998 . PART /I -- PROJECT ACTIVITIES AND PROGRESS Briefly discuss significant activities during this quarter, including delays in implementation. This should include a brief narrative description of progress during this period and other supporting efforts which have bl3gun, been partially implemented or completed during this period. Discuss any programmatic issues (i.e., delays in implementation). Discuss the impact these problems have on the project's total effectiveness and how the problems will be (were) resolved. Indicate the necessity for modifying the project's objectives, activities, or budget and any technical assistance you anticipate needing from CYCC staff. IF YOU INDICATE A NEED TO MODIFY THE PROJECT AND/OR BUDGET, A REQUEST TO AMEND THE GRANT MUST BE SUBMITTED SEPARATELY. (Attach additional sheets as needed.) PART III -- CLIENT INFORMATION Comple'te the requested data for this quarter's activities. All data must be supported by source documents retained by the subgrantee and must be available upon request by the CYCC. The "TOTAL TO DATE" column is a cumulative total of all youth served where the figures from each quarter are added. THIS INFORMATION IS NOT REQUIRED FOR SECTION 1. Each quarterly report must contain the numbers reported on previous reports. The .PROJECTED NUMBER" is taken directly from the grant proposal. To complete the chart below, enter in Section 1 the total number of clients served by your project for each quarter. In Section 2, enter onlv the number of new participants served by the program during the quarter. At the end of the project year, the total number'of new youth served should equal the total number of participants served during the year. (Please note that projects, particularly first-year programs, may operate for more than 4 quarters during the grant year because of possible grant extensions.) In Section 3, enter only the number of youth (if any) successfully completing the program during the quarter. Section 4 should reflect the number of youth dismissed or withdrawn from the program during the quarter. PROJEGTED NUMBER OF YOUTH TO BE SERVED DURING THE PROJECT YEAR: I::::::::::;l:t:lj::::::::::::~~::PtJ9:'::::I:::~::~:::~:::::::::::::::::::::~::: @::P.iB.B*f~:.:::::I ::~t&H~II~:?r :lil..I~II:II!111111 ~:::I:::I~~:::~:::~:~::: ::i:::?4iii??::: ....... - - -.. - -....... "$QtAE" ,.................... ...........-......... 111:lli:::I:!~::::.::~i~11 ............... ....................................................,., .................... . ........................,......... ..................... ::;:::::om:::::::::::' ..........................WFO'RMA1Jow............. ..'..S'dRWARtj... . Gmr.... ................................. '., . '. "... . . .................................... ... ... ... ............. ...........,. ({GIft):{ ...... ....... ..... . ...... ................ . ...... ...............". .... "". ..... . ...... ................ " ..... .................. ... .. .. . .... .."..... ..." ......... ..... ................ . .... .................. "... . ...... ..... . ...... :jffj{Wtijt\/\i~~t~/}t~~t~~{j~~i/~)~~~~j~~j~t{1~I~f~r~fr~rm 111:il:::!181~a.i:!::III:I' ..... ... ..... ~~j~j~j~j\~~j@~mj~j~f/\\j1~\~~ I.:I:I'.!!:.:I:I.I::I:I:.I..:::III...II: ..................... ..................... ...................... ...................... ..................... ..................... ...................... ...................... ':':OAlS""'"': ..................... ..................... ...................... ...................... .. .. ... ........ ..................... ..................... ....................................................................... ...................... ...................... .... '.' .... ...'........ ..................... ..................... ...................... ...................... ... . ........ :::;:;;::;:::;;:::;:::~:::::::;::::::;:;;::::::::;:::::;::::::::;:;:::::::::::::::::::;:::::::::::;:::::::::;:::;:;::;:;::::::::::;:;:::;:::: ........................................... ..................... ...'....................................... ...................... ~~~~:::::;::::~~::::~::~\;:::~~~tt~ ..................... ..................... ..................... ........................................... ...................... ..................... ...............,..... ..................... .:.;.:.:.;.:.:.;.;.:-:;:.;.:-;. .:.:::.:.:.:.:.;.;.:.:.;.:.:-:.:.:.:.:.:.:.:.:.:.:.:.:.~:.:::.:.:.:.;.:.;.;.;.;::::.:.;::.;.:;;.:.:.:::.:.:.:. ..................................'..,..... ...................... ...................... ................,......... .................,... ..................... . . - .. .... -- ... .... ...... .. ...................... ..................... 1 Total # of Youth Served XXXXX XXXXX XXXXX (a) # of Femal e Youth XXXXX XXXXX XXXXX (b) # of Minority Youth XXXXX XXXXX XXXXX 2. Total # of New Youth Surved (a) # of Femal e Youth (b) # of Minority Yo uth 3 # of Youth Successfu IIy Co mpleting Program 4. # l)f Youth D ismissedl Withd rawn from Program . Number of youth carried forward from previous grant year, if applicable. CHILDREN AND YOUTH COORDINATING COUNCIL OF GEORGIA JUVENILE JUSTICE DELINQUENCY PREVENTION AND TREATMENT GRANT PROGRAM FINAL EVALUATION REPORT FORM The Final Evaluation Report is due 30 days following the end of the grant pl~riod. 1. Type or print neatly in ink. A disk version in Word Perfect may be requested from the office. 2., Answer questions as specifically as possible. Attach extra pages if needed. 3.. Call the office if you have any questions (404-656-1725). 4, Return the completed Evaluation Report to: Children and Youth Coordinating Council 10 Park Place South, Suite 410 Atlanta, GA 30303 June 1998 1 1. Describe the program format, methodology, and activities during the project year. (Attach additional pages as needed.) 2 2. Was your program implemented as originally designed? _Yes _No (Please explain) 3. Knowing what you know now, is there anything you would do differently? _Yes (Please describe) _No 4. How long was your program operational during the grant year? Number of Months 5. How many youth did you expect to serve in your program during the year? Projected Number of Youth 6. Were you satisfied with the support given you by the CYCC during the year? _ Y es _No (Please explain) 3 7. Complete the chart below showing how many youth actually participated, how many successfully completed the program, and how many failed to complete the program because of being dismissed or withdrawn. a,rtlClpatlng In rogram rogram rogram DE:FINmONS: ParticipatinQ means attending on a regular basis - it does not include occasional contact or drop-in. CclmpletinQ means graduating or active for a minimum of 6 months in the program by the end of the grant year. 8. Did you serve the youth with the greatest needs? _Yes _No (Please explain) 9. Approximate number of volunteers active in the project during the grant year. Number of Volunteers 4 INDIVIDUAL PARTICIPANT DATA 10. The four tables below are tools to measure the impact of the program on participating youth. Other indicators or data from pre- and post-tests may be substituted with approval from the Children and Youth Coordinating Council staff. This information will consist of summary data for all proiect participants who have either completed the program or have been active participants for at least six months. Table 9A School Data. Complete this table using the information from the Work Sheet for School Data. For academic performance, describe the measure used (i.(~., ITBS Reading and Math; Average Grade in English and Math; Overall GPA). DE!scribe Specific Measure(s) Used: o Improving sent uspenslons an Expulsions 5 Table 98 Court Data for Youth Referred by the Court. Complete this table using the information from the Work Sheet for Court Data for Court Referred Participan ts. ean Before Program ean After Program ense * Programs serving juvenile offenders are asked to track participants for further adjudications in addition to referrals. These data can be included in Table 9B in parenthesis or may be attached on separate page. . Table'9C Additional Data on Court Referred Participants. Table 9D Court Data for Non-Offenders (i.e., Prevention Programs). # # ommrtments These data should include youth who have completed the program or who have been active for at loast six months. 6 COMMUNITY-WIDE DATA 11. The two tables below are tools to measure the impact of the program the larger community. Other indicators may be substituted with approval from the Children and Youth Coordinating Council staff. Tilble 10A School Data. Please indicate whether these data are for the school system as a whole or for targeted school(s) only. __ Whole system _ Targeted school(s) only ear ) u ents SlJspended or E<P8l1ed liable 108 County Juvenile Court Data. # e Inquent Referrals # atus ense Referrals # ommrtments rogram ) ear ) 7 12. List the specific objectives/goals of the project as described in the grant proposal and summarize progress in meeting each objective. This should include specific statistical data contained in the proceeding pages and any.other performance data relative to the individual project. This section must be completed in depth for all proiect goals and objectives. (Attach additional pages if needed) 8 .,- The Final Evaluation Report is due 30 days following the end of the grant period. Type or print neatly in ink. Should you have any questions, please contact the CYCC program staff assigned to your grant. Return the completed Report to: Children and Youth Coordinating Council 10 Park Place South, Suite 410 Atlanta, GA 30303 1. DHscribe the program's overal format and primary activities. '2. Describe the manner in which CYCC grant funds were expended and progress made in meeting the primary goals described in the agency's grant application. 3. How many youth benefitted through CYCC funding during the year? 4. Will the program which was supported with CYCC grant funds be continued? Explain. 2 OMB Circular No. A-l33 . Page 1 of 28 Circular No. A-133 - Revised June 24, 1997 /\udits of States, Local Governments, and Non-Profit Organizations (Accomnlanying Federal Register Materials - Audits of States. Local Governments. and Non-Profit Organizations June 30. 1997) TO THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS SUBJECT: Audits of States, Local Governments, and Non-Profit Organizations 1. PUI:pose. This Circular is issued pursuant to the Single Audit Act of 1984, P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. 104-156. It sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards. 2. A.lJ1hQ!j~. Circular A-133 is issued under the authority of sections 503,1111, and 7501 et seq. of title 31, United States Code, and Executive Orders 8248 and 11541. .,. ." 3. Resci~;sion and Supersession. This Circular rescinds Circular A-128, "Audits of State and Local Governments," issued April 12, 1985, and supersedes the prior Circular A-133, "Audits of Institutions of Higher Education and Other Non-Profit Institutions," issued April 22, 1996. For effective dates, see paragraph 10. 4. ~:. Except as provided herein, the standards set forth in this Circular shall be applied by all Federal agencies. If any statute specifically prescribes policies or specific requirements that differ from the standards proVided herein, the provisions of the subsequent statute shall govern. Federal agencies shall apply the provisions of the sections of this Circular to non-Federal entities, whether they are recipients expending Federal awards received directly from Federal awarding agencies, or are subrecipients expending Federal awards received from a pass-through entity (a recipient or another subrecipient). This Circular does not apply to non-U.S. based entities expending Federal awards received either directly as a recipient or indirectly as a subrecipient. 5. Definitions. The definitions of key terms used in this Circular are contained in ~_.105 in the Attaclunent to this Circular. 6. ~Qllired Action. The specific requirements and responsibilities of Federal agencies and non-Federal entities are set forth in the Attachment to this Circular. Federal agencies making awards to non-Federal entities, either directly or indirectly, shall adopt the language in the Circular in codified regulations as provided in Section 10 (below), unless different provisions are required by Federal ~:tatute or are approved by the Office of Management and Budget (OMB). 7. QMB.Responsibilities. OMB will review Federal agency regulations and implementation oftrus Circular, and will provide interpretations of policy requirements and assistance to ensure uniform, effective and efficient implementation. 8. Infonnation Contact. Further information concerning Circular A-133 may be obtained by contacting the Financial Standards and Reporting Branch, Office of Federal Financial Management, Office of Management and Budget, Washington, DC 20503, telephone (202) 395-3993. http://wwW" . whitehouse. go v/WH/E OP /OMB/html/circulars/a133/a 133 .html 6/15/98 oryrn Circular No. A-B3 Page 2 of 28 9. Review~. This Circular will have a policy review three years from the date of issuance. 10. Effective Dates. The standards set forth in 9_.400 of the Attachment to this Circular, which apply directly to Federal agencies, shall be effective July 1, 1996, and shallapply to audits of fiscal years beg:inning after June 30, 1996, except as otherwise specified in 9_.400(a). The standards set forth in this Circular that Federal agencies shall apply to non-Federal entities shall be adopted by Federal agencies in codified regulations not later than 60 days after publication of this flnal revision in the Federal Register, so that they will apply to audits of fiscal years beginning after June 30, :.996, with the exception that 9_.305(b) of the Attachment applies to audits of fiscal years beginning after June 30, 1998. The requirements of Circular A-128, although the Circular is rescinded, and the 1990 version of Circular A-B3 remain in effect for audits of fiscal years beginning on or before June 30, 1996. Franklin D. Raines Director Attachment PART --AUDITS OF STATES,-LOCALGOVERNMENTS;ANfYN'ON-PROFIT ORGAN[ZA TIONS Subpart A--General Sec. _.100 Purpose. .105 Definitions. Subpart 13--Audits _.200 Audit requirements. _.205 Basis for determining Federal awards expended. _.210 Subrecipient and vendor determinations. _.215 Relation to other audit requirements. _.220 Frequency of audits. .225 Sanctions. .230 Audit costs. =.235 Program-specific audits. Subpart C--Auditees _.300 Auditee responsibilities. .305 Auditor selection. .310 Financial statements. =.315 Audit findings follow-up. , _.320 Report submission. Subpart D--Federal Agencies and Pass-Through Entities _.400 :~esponsibilities. _.405 \1anagement decision. http://wvrw . whi tehouse. gov IWH/EOP /OMBlhtrnlJ circulars! a 13 3/ a13 3 .html 6/15/98 Ol.\4B Circular No. A-133 Subpart E--Auditors _.500 Scope of audit. _.505 Alldit reporting. _.510 Audit findings. _.515 Audit working papers. _.520 Major program determination. _.525 Criteria for Federal program risk. .530 Criteria for a low-risk auditee. Page 3 of28 Appendix A to Part _ - Data Collection Form (Form SF-SAC). Appendix B to Part _ - Circular A-133 Compliance Supplement. Subpart A-General ~_.100 Purpose. This part sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of non-Federal entities expending Federal awards. ~_.105 Dermitions. Auditee means any non-Federal entity that expends Federal awards which must be audited under this part. Allilitor means an auditor, that is a public accountant or a Federal, State or local government audit organization, which meets the general standards specified in generally accepted government auditing standards (GAGAS). The term auditor does not include internal auditors of non-profit organizations. Audit fin.ding means deficiencies which the auditor is required by ~_.510(a) to report in the schedule of findings and questioned costs. CFDA n~ means the number assigned to a Federal program in the Catalog of Federal Domestic Assistanj~ (CFDA). Cluster (If programs means a grouping of closely related programs that share common compliance requirements. The types of clusters of programs are research and development (R&D), student financial aid (SFA), and other clusters. "Other clusters" are as defined by the Office of Management and Budget (OMB) in the compliance supplement or as designated by a State for Federal awards the State provides to its subrecipients that meet the definition of a cluster of programs. When designating an "othe:r cluster," a State shall identify the Federal awards included in the cluster and advise the subrecipients of compliance requirements applicable to the cluster, consistent with ~_.400( d)(l) and ~__.400(d)(2), respectively. A cluster of programs shall be considered as one program for determining major programs, as described in ~_.520, and, with the exception ofR&D as described in ~_.200(c), whether a program-specific audit may be elected. Cognizant agency for audit means the Federal agency designated to carry out the responsibilities described in ~_.400(a). Compli,ffice supplement refers to the Circular A-133 Compliance Supplement, included as Appendix B to Circular A-133, or such documents as OMB or its designee may issue to replace it. This docurne:nt is available from the Government Printing Office, Superintendent of Documents, Washington, DC 20402-9325. http://wv. w. whitehouse.govlWHlEOP /OMB/htmVcirculars/aI3 3/a133 .html 6/15/98 OMB Circular No. A-I33 . Page 4 of 28 Corrective action means action taken by the auditee that: (1) Corre:ts identified deficiencies; (2) Produces recommended improvements; or (3) Demonstrates that audit findings are either invalid or do not warrant auditee action. Federal agency has the same meaning as the term agency in Section 551(1) of title 5, United States Code. fu:l.eral award means Federal financial assistance and Federal cost-reimbursement contracts that non-Federal entities receive directly from Federal awarding agencies or indirectly from pasS-thrO'lgh entities. It does not include procurement contracts, under grants or contracts, used to buy goods or services from vendors. Any audits of such vendors shall be covered by the terms and conditions of the contract. Contracts to operate Federal Government owned, contractor operated facilities {GOCOs) are excluded from the requirements of this part. Federal awarding agency means the Federal agency that provides an award directly to the recipient. Federal financial assistance means assistance that non-Federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance, but does not include amounts received as reimbursement for services rendered to individuals as described in ~_.205(h) and ~_.205(i). Federal program means: (1) All Fe:deral awards to a non-Federal entity assigned a single number in the CFDA. (2) When no CFDA number is assigned, all Federal awards from the same agency made for the same purpose should be combined and considered one program. (.3) Notwithstanding paragraphs (1) and (2) of this definition, a cluster of programs. The types of clu.sters of programs are: (i) Research and development (R&D); (Ii) Stude:rlt financial aid (SF A); and (iii) "Other clusters," as described in the definition of cluster of programs in this section. GAGAS means generally accepted government auditing standards issued by the Comptroller General of the Unlted States, which are applicable to financial audits. Generally accepted accounting principles has the meaning specified in generally accepted auditing standards issued by the Ameri.can Institute of Certified Public Accountants (AICP A). Indian tril~ means any Indian tribe, band, nation, or other organized group or community, including any Alaskan Native village or regional or village corporation (as defined in, or established under, the Alaskan Native Claims Settlement Act) that is recognized by the United States as eligible for the special programs and services provided by the United States to Indians because of their status as Indians. Internal control means a process, effected by an entity's management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (1) Effectiveness and efficiency of operations; http://wwv,f . whitehouse.govlWH/EOP /OMBlhtml/circulars/a133/a13 3 .html 6/15/98 OMB Circular No. A-l33 , Page 5 of28 (2) Reliab:llity of financial reporting; and (3) Compliance with applicable laws and regulations. Internal control pertaining to the compliance requirements for Federal programs (Internal control over Fede:ral programs) means a process--effected by an entity's management and other personnel..-designed to provide reasonable assurance regarding the achievement of the following objectives for Federal programs: (1) Transactions are properly recorded and accounted for to: (i) Permit the preparation of reliable financial statements and Federal reports; (ii) Maint:rin accountability over assets; and (iii) Demonstrate compliance with laws, regulations, and other compliance requirements; (2) Transactions are executed in compliance with: (i) Laws, regulations, and the provisions of contracts or grant agreements that could have a direct and material effect on a Federal program; and (ii) Any other laws and regulations that are identified in the compliance supplement; and (3) Funds, property, and other assets"are safeguarded against loss from unauthorized use or disposition. l&IDl means a Federal loan or loan guarantee received or administered by a non-Federal entity. Local government means any unit oflocal government within a State, including a county, borough, municipality, city, town, township, parish, local public authority, special district, school district, intrastate district, council of governments, and any other instrumentality of local government. Maior pr<~ means a Federal program determined by the auditor to be a major program in accordance with ~_.520 or a program identified as a major program by a Federal agency or pass-through entity in accordance with ~_.215(c). Management decision means the evaluation by the Federal awarding agency or pass-through entity of the audit findings and corrective action plan and the issuance of a written decision as to what correctiv.;: action is necessary. Non-Federal entity means a State, local government, or non-profit organization. Non-profit organization means: (1) any corporation, trust, association, cooperative, or other organization that: (i) Is operated primarily for scientific, educational, service, charitable, or similar purposes in the public interest; (ii) Is not organized primarily for profit; and (iii) Use:; its net proceeds to maintain, improve, or expand its operations; and (2) The term non-profit organization includes non-profit institutions of higher education and hospitahi. QMB. means the Executive Office of the President, Office of Management and Budget. http://www . whitehouse.govlWH/EOP /OMB/html/circulars/a13 3/a 133 .html 6/15/98 OiyIB Circular No. A-l33 Page 60f28 Oversight agency for audit means the Federal awarding agency that provides the predominant amount of direct funding to a recipient not assigned a cognizant agency for audit. When there is no direct fimding, the Federal agency with the predominant indirect funding shall assume the oversight respons:tbilities. The duties of the oversight agency for audit are described in ~_.400(b). Pass-tluough entity means a non-Federal entity that provides a Federal award to a subrecipient to carry oct a Federal program. Progranl-specific audit means an audit of one Federal program as provided for in ~_.200(c) and ~_.235. Questio:ned cost means a cost that is questioned by the auditor because of an audit finding: (1) Whi:h resulted from a violation or possible violation of a provision of a law, regulation, contract, grant, cooperative agreement, or other agreement or document governing the use of Federal funds, including funds used to match Federal funds; (2) Where the costs, at the time of the audit, are not supported by adequate documentation; or (3) Where the costs incurred appear unreasonable and do not reflect the actions a prudent person would take in the circumstances. Recipie111 means a non-Federal entity that expends Federal awards received directly from a Federal awarding agency to carry out a Federal program. Resear6 and development (R&D) means all research activities, both basic and applied, and all development activities that are performed by a non-Federal entity. Research is defined as a systematic study directed toward fuller scientific knowledge or understanding of the subject studied. The term research also includes activities involving the training of individuals in research techniques where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function. Development is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes. Single a!1di1 means an audit which includes both the entity's financial statements and the Federal awards as described in ~_.500. State me:ans any State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and the Trust Territory of the Pacific Islands, any instrumentality thereof, any multi-State, regional, or interstate entity which has governmental functions, and any Indian tribe as defined in this section. Student Financial Aid (SF A) includes those programs of general student assistance, such as those authorized by Title IV of the Higher Education Act of 1965, as amended, (20 U.S.c. 1070 et seq.) which is administered by the U.S. Department of Education, and similar programs provided by other Federal 3.gencies. It does not include programs which provide fellowships or similar Federal awards to students on a competitive basis, or for specified studies or research. Subrecipient means a non-Federal entity that expends Federal awards received from a pass-through entity to carry out a Federal program, but does not include an individual that is a beneficiary of such a program. A subrecipient may also be a recipient of other Federal awards directly from a Federal awarding agency. Guidance on distinguishing between a subrecipient and a vendor is provided in ~_.2110. http://w'Ww.whitehouse.govIWHlEOP/OMBlhtml/circulars/a133/a133.html 6/15/98 OMB Cireular No. A-133 Page 7 of 28 Types of compliance requirements refers to the types of compliance requirements listed in the compliance supplement. Examples include: activities allowed or unallowed; allowable costs/cost principks; cash management; eligibility; matching, level of effort, earmarking; and, reporting. Vendor means a dealer, distributor, merchant, or other seller providing goods or services that are required for the conduct of a Federal program. These goods or services may be for an organization's own use or for the use of beneficiaries of the Federal program. Additional guidance on distinguishing between a subrecipient and a vendor is provided in ~_.210. Subpart B-Audits ~_.200 Audit requirements. (a) .Allilit required. Non-Federal entities that expend $300,000 or more in a year in Federal awards shall have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Guidance on determining Federal awards expended is provided in ~_.205. (b) Single audit. Non-Federal entities that expend $300,000 or more in a year in Federal awards shall have a single audit conducted in accordance with ~_.500 except when they elect to have a program-specific audit conducted in accordance with paragraph (c) of this section. (c) ~:am-specific audit election. When an auditee expends Federal awards under only one Federal program (excluding R&D) and the Federal program's laws, regulations, or grant agreements do not require a. financial statement audit of the auditee, the auditee may elect to have a program-specific audit conducted in accordance with ~_.235. A program-specific audit may not be elected for R&D unless all of the Federal awards expended were received from the same Federal agency, or the same Federal agency and the same pass-through entity, and that Federal agency, or pass-through entity in the case of a subrecipient, approves in advance a program-specific audit. (d) ~lption when Federal awards expended are less than $300.000. Non-Federal entities that expend less than $300,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in ~_.215(a), but records must be available for review or audit by appropriate officials of the Federal agency, pass-through entity, and General Accounting Office (GAO). (e) Fede:rally Funded Research and Development Centers (FFRDC). Management of an auditee that owns or operates a FFRDC may.elect to treat the FFRDC as a separate entity for purposes of this part. ~_.205 Basis for determining Federal awards expended. (a) Determining Federal awards expended. The determination of when an award is expended should be based. on when the activity related to the award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with laws, regulations, and the provisions of contracts or grant agreements, such as: expenditure/expense transactions associated with grants, cost-reimbursement contracts, cooperative agreements, and direct appropriations; the disbursement of funds passed through to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or consumption of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and, the period when insurance is in force. (b) Loan and loan guarantees (loans). Since the Federal Government is at risk for loans until the debt is repaid, the following guidelines shall be' used to calculate the value of Federal awards expended under loan programs, except as noted in paragraphs (c) and (d) of this section: (1) Valu.e of new loans made or received during the fiscal year; plus http://wv.w . whitehouse.gov/WH/EOP/ONIB/htmlJcirculars/ a13 3/ a 13 3 .html 6/15/98 OMB Cin:ular No. A-133 , Page 8 of 28 (2) Balance ofloans from previous years for which the Federal Government imposes continuing compliance requirements; plus (3) Any ;nterest subsidy, cash, or administrative cost allowance received. (c) Loan and loan guarantees (loans) at institutions of higher education. When loans are made to students of an institution of higher education but the institution does not make the loans, then only the value: ofloans made during the year shall be considered Federal awards expended in that year. The balance ofloans for previous years is not included as Federal awards expended because the lender accounts for the prior balances. (d) fum:.loan and loan guarantees (loans). Loans, the proceeds of which were received and expended in prior-years, are not considered Federal awards expended under this part when the laws, regulations, and the provisions of contracts or grant agreements pertaining to such loans impose no continuing compliance requirements other than to repay the loans. (e) EnQQwment funds. The cumulative balance of Federal awards for endowment funds which are federally restricted are considered awards expended in each year in which the funds are still restricted. (f) Free r~. Free rent received by itself is not considered a Federal award expended under this part. However, free rent received as part of an award to carry out a Federal program shall be included in determining Federal awards expended and subject to audit under this part. (g) Valuing non-cash assistance. Federal non-cash assistance, such as free rent, food stamps, food commodities, donated property, or donated surplus property, shall be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency. (h) ~:are. Medicare payments to a non-Federal entity for providing patient care services to Medicare eligible individuals are not considered Federal awards expended under this part. (i) ~:aid. Medicaid payments to a subrecipient for providing patient care services to Medicaid eligible individuals are not considered Federal awards expended under this part unless a State requires the funds to be treated as Federal awards expended because reimbursement is on a cost-reimbursement basis. (j) .c&rtIDn loans provided by the National Credit Union Administration. For purposes of this part, loans made from the National Credit Union Share Insurance Fund and the Central Liquidity Facility that are fl1llded by contributions from insured institutions are not considered Federal awards expended. ~_.210' Subrecipient and vendor determinations. (a) General. An auditee may be a recipient, a subrecipient, and a vendor. Federal awards expended as a recipient or a subrecipient would be subject to audit under this part. The payments received for goods or services provided as a vendor would not be considered Federal awards. The guidance in paragraphs (b) and (c) of this section should be considered in determining whether payments constitute a Federal award or a payment for goods and services. (b) Federal award. Characteristics indicative of a Federal award received by a subrecipient are when the organization: (1) Determines who is eligible to receive what Federal financial assistance; (2) Has i':s performance measured against whether the objectives of the Federal program are met; http://wwvv.whitehouse.govfWH/EOP/OMB/html/circulars/a133/a133.htm1 6/15/98 OMB Circular No. A-133 Page 9 of 28 (3) Has responsibility for programmatic decision making; (4) Has responsibility for adherence to applicable Federal program compliance requirements; and (5) Uses the Federal funds to carry out a program of the organization as compared to providing goods or ~;ervices for a program of the pass-through entity. (c) ~:nt for goods and services. Characteristics indicative of a payment for goods and services received by a vendor are when the organization: (1) Provides the goods and services within normal business operations; (2) Provides similar goods or services to many different purchasers; (3) Operates in a competitive environment; (4) Provides goods or services that are ancillary to the operation of the Federal program; and (5) Is not subject to compliance requirements of the Federal program. (d) ~~ iudgment in making determination. There may be unusual circumstances or exceptions to the listed characteristics. In making the determination of whether a subrecipient or vendor relationship exists, the substance of the relationship is more important than the form of the agreement. It is not expected that all of the characteristics will be present and judgment should be used in determining whether an entity is a subrecipient or vendor. (e) For-profit subrecipient. Since this part does not apply to for-profit subrecipients, the pass-through entity is responsible for establishing requirements, as necessary, to ensure compliance by for-profit subrecipients. The contract with the for-profit subrecipient should describe applicable compliance requirements and the for-profit subrecipient's compliance responsibility. Methods to ensure compliance for Federal awards made to for-profit subrecipients may include pre-award audits, monitoring during the contract, and post-award audits. (f) Compliance responsibility for vendors. In most cases, the auditee's compliance responsibility for vendors i~, only to ensure that the procurement, receipt, and payment for goods and services comply with laws, regulations, and the provisions of contracts or grant agreements. Program compliance requirements normally do not pass through to vendors. However, the auditee is responsible for ensuring compliance for vendor transactions which are structured such that the vendor is responsible for program compliance or the vendor's records must be reviewed to determine program compliance. Also, when these vendor transactions relate to a major program, the scope of the audit shall include determining whether these transactions are in compliance with laws, regulations, and the provisions of contracts or grant agreements. ~_.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required under individual Federal awards. To the extent this audit meets a Federal agency's needs, it shall rely upon and use such audits. The provisions of this part neither limit the authority of Federal agencies, including their Inspectors General, or GAO to conduct or arrange f(lr additional audits (e.g., financial audits, performance audits, evaluations, inspections, or reviews) nor authorize any auditee to constrain Federal agencies from carrying out additional audits. Any additional audits shall be planned and performed in such a way as to build upon work performed by other auditors. (b) Federal agency to pay for additional audits. A Federal agency that conducts or contracts for additional. audits shall, consistent with other applicable laws and regulations, arrange for funding the full cost of such additional audits. http://www . whitehouse. go vlWHlE OP /OMBlhtm.1lcirculars/a13 3/a13 3 .html 6/15/98 OMB Circular No. A-l33 Page 10 of28 (c) ~lest for a program to be audited as a maior program. A Federal agency may request an auditee to have a particular Federal program audited as a major program in lieu of the Federal agency conducting or arranging for the additional audits. To allow for planning, such requests should be made at least 180 days prior to the end of the fiscal year to be audited. The auditee, after consultation with its auditor, should promptly respond to such request by informing the Federal agency whether the program would otherwise be audited as a major program using the risk-based audit approach described in ~_.520 and, ifnot, the estimated incremental cost. The Federal agency shall then promptly confirm to the auditee whether it wants the program audited as a major program. If the program is to be audited as a major program based upon this Federal agency request, and the Federal agency agrees to pay the full incremental costs, then the auditee shall have the program audited as a major program. A pass-through entity may use the provisions of this paragraph for a subrecipient. ~_.2210 Frequency of audits. Except for the provisions for biennial audits provided in paragraphs (a) and (b) ofthis section, audits' required by this part shall be performed annually. Any biennial audit shall cover both years within the biennial period. (a) A State or local government that is required by constitution or statute, in effect on January 1, 1987, to undergo its audits less frequently than annually, is permitted to undergo its audits pursuant to this part biennially. This requirement must still be in effect for the biennial period under audit. (b) Any non-profit organization that had biennial audits for all biennial periods ending between July 1, 1992, and January 1, 1995, is permitted to undergo its audits pursuant to this part biennially. ~_.225 Sanctions. No audit costs may be charged to Federal awards when audits required by this part have not been made or have been made but not in accordance with this part. In cases of continued inability or unwillingness to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate action using sanctions such as: (a) Withholding a percentage of Federal awards until the audit is completed satisfactorily; (b) Withh.olding or disallowing overhead costs; (c) Suspending Federal awards until the audit is conducted; or (d) Terminating the Federal award. ~_.230 Audit costs. (a) Allowable costs. Unless prohibited by law, the cost of audits made in accordance with the provisions of this part are allowable charges to Federal awards. The charges may be considered a direct co:;t or an allocated indirect cost, as determined in accordance with the provisions of applicable OMB cost principles circulars, the Federal Acquisition Regulation (FAR) (48 CFR parts 30 and 3 L), or other applicable cost principles or regulations. (b) J.Illiillowable costs. A non-Federal entity shall not charge the following to a Federal award: (1) The cost of any audit under the Single Audit Act Amendments of 1996 (31 U.S.c. 7501 ~.) not cond'llcted in accordance with this part. (2) The cost of auditing a non-Federal entity which has Federal awards expended ofless thar; $300,000 per year and is thereby exempted under ~_.200(d) from having an audit conducted under this part. However, this does not prohibit a pass-through entity from charging Federal awards for the http://wwVv . whitehouse.govlWH/EOP /OMB/htmllcirculars/a13 3/a133 .html 6/15/98 OMS Circular No. A-l33 Page 11 of28 cost oflimited scope audits to monitor its subrecipients in accordance with S_.400(d)(3), provided the subrecipient does not have a single audit. For pwposes of this part, limited scope audits only include a,greed-upon procedures engagements conducted in accordance with either the AICP A's generally accepted auditing standards or attestation standards, that are paid for and arranged by a pass-through entity and address only one or more of the following types of compliance requirements: activities allowed or unallowed; allowable costs/cost principles; eligibility; matching, level of effort, earmarking; and, reporting. ~_.235 Program-specific audits. (a) ~ID1-specific audit guide available. In many cases, a program-specific audit guide will be available to provide specific guidance to the auditor with respect to internal control, compliance requirements, suggested audit procedures, and audit reporting requirements. The auditor should contact the Office of Inspector General of the Federal agency to determine whether such a guide is available. When a current program-specific audit guide is available, the auditor shall follow GAGAS and the guide when performing a program-specific audit. (b) ~am-specific audit guide not available. (1) When a program-specific audit guide is not available, the auditee and auditor shall have basically the same responsibilities for the Federal program as they would have for an audit of a major program in a single audit. (2) The auditee shall prepare the financial statement(s) for the Federal program that includes, at a minimum, a schedule of expenditures of Federal awards for the program and notes that describe the significant accounting policies used in preparing the schedule, a summary schedule of prior audit findings ,:::onsistent with the requirements of S_.315(b), and a corrective action plan consistent with the :requirements of ~_.315(c). (3) The auditor shall: (i) Perfolm an audit of the financial statement(s) for the Federal program in accordance with GAGAS:. . (ii) Obtai.n an understanding of internal control and perform tests of internal control over the Federal program consistent with the requirements of ~_.500(c) for a major program; (iii) Perfi)rm procedures to determine whether the auditee has complied with laws, regulations, and the provisions of contracts or grant agreements that could have a direct and material effect on the Federal program consistent with the requirements of ~_.500(d) for a major program; and (iv) Follow up on prior audit findings, perform procedures to assess the reasonableness oflhe swnmary schedule of prior audit findings prepared by the auditee, and report, as a current year audit finding, when the auditor concludes that the summary schedule of prior audit findings materially misrepresents the status of any prior audit finding in accordance with the requirements of ~_.500(e). (4) The auditor's report( s) may be in the form of either combined or separate reports and may be organized differently from the manner presented in this section. The auditor's report( s) shall state that the audit was conducted in accordance with this part and include the following: (i) An opinion (or disclaimer of opinion) as to whether the financial statement(s) of the Federal program is presented fairly in all material respects in conformity with the stated accounting policies; (ii) A report on internal control related to the Federal program, which shall describe the scope of testing of internal control and the results of the tests; (iii) A report on compliance which includes an opinion (or disclaimer of opinion) as to whether the http://www .whitehouse.gov/WHIEOP /OMBlhtmVcirculars/aI33/a 13 3 .html 6/15/98 OMB Circular No. A-133 Page 12 of28 auditee complied with laws, regulations, and the provisions of contracts or grant agreements which could have a direct and material effect on the Federal program; and (iv) A schedule of findings and questioned costs for the Federal program that includes a summary of the auditor's results relative to the Federal program in a format consistent with ~_.505(d)(1) and findings ,md questioned costs consistent with the requirements of ~_.505( d)(3). (c) Report submission for program-specific audits. (1) The alldit shall be completed and the reporting required by paragraph (c)(2) or (c)(3) of this section submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the Federal agency that provided the funding or a different period is specified in a program-specific audit guide. (However, for fiscal years beginning on or before June 30, 1998, the audit shall be completed and the required reporting shall be submitted within the earlier of30 days after receipt of the auditor's report(s), or 13 months after the end of the audit period, unless a different period is specified in a program-:;pecific audit guide.) Unless restricted by law or regulation, the auditee shall make report copies available for public inspection. (2) When a program-specific audit guide is available, the auditee shall submit to the Federal clearinghouse designated by OMB the data collection form prepared in accordance with ~_.320{b), as applicable to a program-specific audit, and the reporting required by the program-:;pecific audit guide to be retained as an archival copy. Also, the auditee shall submit to the Federal awarding agency or pass-through entity the reporting required by the program-specific audit guide. (3) When a program-specific audit guide is not available, the reporting package for a program-~;pecific audit shall consist of the financial statement(s) of the Federal program, a summary schedule of prior audit findings, and a corrective action plan as described in paragraph (b )(2) of this section, and the auditor's report(s) described in paragraph (b)(4) of this section. The data collection form prepared in accordance with ~_.320(b), as applicable to a program-specific audit, and one copy oftl:ds reporting package shall be submitted to the Federal clearinghouse designated by OMB to be retained as an archival copy. Also, when the schedule of findings and questioned costs disclosed audit findings or the summary schedule of prior audit findings reported the status of any audit findings, the auditee shall submit one copy of the reporting package to the Federal clearinghouse on behalf of the Federal awarding agency, or directly to the pass-through entity in the case of a ~iubrecipient. Instead of submitting the reporting package to the pass-through entity, when a subrecipie:nt is not required to submit a reporting package to the pass-through entity, the subrecipient shall provide written notification to the pass-through entity, consistent with the requirements of ~_.320(e)(2). A subrecipient may submit a copy of the reporting package to the pass-through entity to comply with this notification requirement. (d) Other ;;ections of this part may apply. Program-specific audits are subject to ~_.100 through ~_.215(b), ~_.220 through ~_.230, ~_.300 through ~_.305, ~_.315, ~_.320(t) through ~__.320U), ~_.400 through ~_.405, ~_.510 through ~_.515, and other referenced provisiomi of this part unless contrary to the provisions of this section, a program-specific audit guide, or program laws and regulations. Subpart C-Auditees ~_.300 Auditee responsibilities. The auditee shall: (a) Identify, in its accounts, all Federal awards received and expended and the Federal programs http://www.whitehouse.gov/WWEOP/OMB/html/circulars/a133/aI33.html 6/15/98 OMJ3 Circular No. A-133 Page 13 of28 under which they were received. Federal program and award identification shall include, as applicable, the CFDA title and number, award number and year, name of the Federal agency, and name of the pass-through entity. (b) Maintain internal control over Federal programs that provides reasonable assurance that the auditee is, managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs. (c) Comply with laws, regulations, and the provisions of contracts or grant agreements related to each of its Federal programs. (d) Prepare appropriate financial statements, including the schedule of expenditures of Federal awards in accordance with ~_.310. (e) Ensure that the audits required by this part are properly performed and submitted when due. When extensions to the report submission due date required by ~_.320(a) are granted by the cognizant or oversight agency for audit, promptly notify the Federal clearinghouse designated by OMB and each pass-through entity providing Federal awards of the extension. (f) Follow up and take corrective action on audit findings, including preparation of a summary schedule of prior audit fmdings and a corrective action plan in accordance with ~_.315(b) and ~_.315(c), respectively. ~_.305 Auditor selection. (a) Auditor procurement. In procuring audit services, auditees shall follow the procurement standards prescribed by the Grants Management Common Rule (hereinafter referred to as the "A-1 02 Common Rule") published March 11, 1988 and amended April19, 1995 [insert appropriate CFR citation], Circular A-II 0, "Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations," or the FAR (48 CFR part 42), as applicable (OMB Circulars are available from the Office of Administration, Publications Office, room 2200, New Executive Office Building, Washington, DC 20503). Whenever possible, auditees shall make positive efforts to utilize small businesses, minority-owned firms, and women's business enterprises, in procuring audit services as stated in the A-102 Common Rule, OMB Circular A-110, or the FAR (48 CFR part 42), as applicable. In requesting proposals for audit services, the objectives and scope of the audit should be made clear. Factors to be considered in evaluating each proposal for audit services include the responsiveness to the request for proposal, relevant experience, availability of staff with professional qualifications and technical abilities, the results of external quality control reviews, :md price. (b) ~ction on auditor preparing indirect cost proposals. An auditor who prepares the indirect cost proposal or cost allocation plan may not also be selected to perform the audit required by this part when the indirect costs recovered by the auditee during the prior year exceeded $1 million. This restriction applies to the base year used in the preparation of the indirect cost proposal or cost allocation plan and any subsequent years in which the resulting indirect cost agreement or cost allocation plan is used to recover costs. To minimize any disruption in existing contracts for audit services, this paragraph applies to audits of fiscal years beginning after June 30, 1998. (c) ~fFederal auditors. Federal auditors may perform all or part of the work required under this part if they comply fully with the requirements of this part. ~_.310 Financial statements. (a) finm:ial statements. The auditee shall prepare financial statements that reflect its financial position, results of operations or changes in net assets, and, where appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same organizational unit and fiscal year http://www . whitehouse.govlWHlEOP /OMBlhtml/circulars/a 13 3/a13 3 .html 6/15/98 011B Circular No. A-133 Page 14 of28 that is ch:>sen to meet the requirements of this part. However, organization-wide financial statements may also include departments, agencies, and other organizational units that have separate audits in accordance with s_.500(a) and prepare separate financial statements. (b) ~lule of expenditures of Federal awards. The auditee shall also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements. V-lhile not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the schedule shall: (1) List individual Federal programs by Federal agency. For Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For R&D, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity shall be included. (3) Provide total Federal awards expended for each individual Federal program and the CFDA number or other identifying number when the CFDA information is not available. (4) Include notes that describe the significant accounting policies used in preparing the schedule. (5) To the extent practical, pass-through entities should identify in the schedule the total amount provided to subrecipients from each Federal program. (6) Include, in either the schedule or a note to the schedule, the value of the Federal awards expended in the form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan guarantees outstanding at year end. While not required, it is preferable to present this information in the schedule. S_.315 Audit fmdings follow-up. (a) ~al. The auditee is responsible for follow-up and corrective action on all audit findings. As part ofthls responsibility, the auditee shall prepare a summary schedule of prior audit findings. The auditee shall also prepare a corrective action plan for current year audit findings. The summary schedule of prior audit findings and the corrective action plan shall include the reference numbers the auditor ~:signs to audit findings under s_.510(c). Since the summary schedule may include audit findings from multiple years, it shall include the fiscal year in which the finding initially occurred. (b) SJ!mrrlary schedule of prior audit findings. The summary schedule of prior audit findings shall report the status of all audit findings included in the prior audit's schedule of findings and questioned costs relative to Federal awards. The summary schedule shall also include audit findings reported in the prior audit's summary schedule of prior audit findings except audit findings listed as corrected in accordance with paragraph (b)(l) of this section, or no longer valid or not warranting further action in accordance with paragraph (b)(4) of this section. (1) When audit findings were fully corrected, the summary schedule need only list the audit findings and state that corrective action was taken. (2) When audit findings were not corrected or were only partially corrected, the summary schedule shall describe the planned corrective action as well as any partial corrective action taken. (3) When corrective action taken is significantly different from corrective action previously reported http://wwV/ .whitehouse.govJWHIEOP /O:MBlhtml/circulars/a 133/a13 3 .html 6/15/98 OMJ3 Circular No. A-133 Page 15 of28 in a corrective action plan or in the Federal agency's or pass-through entity's management decision, the summary schedule shall provide an explanation. (4) When the auditee believes the audit findings are no longer valid or do not warrant further action, the reasOI1.s for this position shall be described in the summary schedule. A valid reason for considering an audit finding as not warranting further action is that all of the following have occurred: (i) Two years have passed since the audit report in which the finding occurred was submitted to the Federal clearinghouse; (ii) The Federal agency or pass-through entity is not currently following up with the auditee on the audit finding; and (iii) A management decision was not issued. (c) Corrective action plan. At the completion of the audit, the auditee shall prepare a corrective action plan to address each audit finding included in the current year auditor's reports. The corrective action plan shall provide the name(s) of the contact person(s) responsible for corrective action, the corrective action planned, and the anticipated completion date. If the auditee does not agree with the audit findings or believes corrective action is not required, then the corrective action plan shall include an explanation and specific reasons. 9_.320 Report submission. (a) General. The audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the: earlier of30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. (However, for fiscal years beginning on or before June 30, 1998, the audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 days after recei.pt of the auditor's report(s), or 13 months after the end of the audit period.) Unless restricted by law or regulation, the auditee shall make copies available for public inspection. (b) Il~t~_.collection. (1) The auditee shall submit a data collection form which states whether the audit was completed in accordance with this part and provides information about the auditee, its Federal programs, and the results of the audit. The form shall be approved by OMB, available from the Federal clearinghouse designated by OMB, and include data elements similar to those presented in this paragraph. A senior level representative of the auditee (e.g., State controller, director of finance, chief executive officer, or chief financial officer) shall sign a statement to be included as part of the form certifying that: the auditee complied with the requirements of this part, the form was prepared i.n accordance with this part (and the instructions accompanying the form), and the information included in the form, in its entirety, are accurate and complete. (2) The data collection form shall include the following data elements: (i) The type of report the auditor issued on the financial statements of the auditee (i.e., unqualified opinion, qualified opinion, adverse opinion, or disclaimer of opinion). (ii) Where applicable, a statement that reportable conditions in internal control were disclosed by the audit of the financial statements and whether any such conditions were material weaknesses. (iii) A statement as to whether the audit disclosed any noncompliance which is material to the financial statements of the auditee. (iv) Where applicable, a statement that reportable conditions in internal control over major programs http://www . whitehouse.gov/WHIEOP IOMBlhtmllcirculars/a 13 3/a 13 3 .html 6/15/98 01\1B Circular No. A-133 Page 16 of28 were disclosed by the audit and whether any such conditions were material weaknesses. (v) The type of report the auditor issued on compliance for major programs (i.e., unqualified opinion, qualified opinion, adverse opinion, or disclaimer of opinion). (vi) A list of the Federal awarding agencies which will receive a copy of the reporting package pursuant to ~_.320(d)(2) ofOMB Circular A-133. (vii) A yes or no statement as to whether the auditee qualified as a low-risk auditee under ~_.530 ofOMB Circular A-l33. (viii) The dollar threshold used to distinguish between Type A and Type B programs as defined in ~_.520(b) ofOMB Circular A-I33. (ix) The Catalog of Federal Domestic Assistance (CFDA) number for each Federal program, as applicable. (x) The name of each Federal program and identification of each major program. Individual programs within a cluster of programs should be listed in the same level of detail as they are listed in the schedule of expenditures of Federal awards. (xi) The amount of expenditures in the schedule of expenditures of Federal awards associated with each Federal program. (xii) For each Federal program, a yes or no statement as to whether there are audit findings in each of the following types of compliance requirements and the total amount of any questioned costs: (A) Activities allowed or unallowed. (B) Allowable costs/cost principles. (C) Cash management. '. (0) Davis-Bacon Act. (E) Eligi.bility. (F) Equipment and real property management. (G) Mat<~hing, level of effort, earmarking. (H) Peri()d of availability of Federal funds. (I) Procurement and suspension and debarment. (1) Program income. (K) Rea] property acquisition and relocation assistance. (L) Reporting. (M) Subrecipient monitoring. (N) Spe.:ial tests and provisions. (xiii) Auditee Name, Employer Identification Number(s), Name and Title of Certifying Official, Telephone Number, Signature, and Date. http://www . whitehouse. gov /WHIEOP /OMBIhtml/ circulars/ a 13 3/ a 13 3 .html 6/15/98 01\1;8 Circular No. A-133 Page 17 of28 (xiv) Auditor Name, Name and Title of Contact Person, Auditor Address, Auditor Telephone Number, Signature, and Date. (xv) Whether the auditee has either a cognizant or oversight agency for audit. (xvi) The name of the cognizant or oversight agency for audit determined in accordance with ~_.400(a) and ~_.400(b), respectively. (3) Using the information included in the reporting package described in paragraph (c) of this section, the auditor shall complete the applicable sections of the form. The auditor shall sign a statement to be included as part of the data collection form that indicates, at a minimum, the source of the information included in the form, the auditor's responsibility for the information, that the form is not a substitute for the reporting package described in paragraph (c) of this section, and that the content of the form is limited to the data elements prescribed by OMB. (c) ~rting package. The reporting package shall include the: .... -' (1) Financial statements and schedule of expenditures of Federal awards discussed in ~_.310(a) and ~__.31 O(b), respectively; (2) Summary schedule of prior audit findings discussed in ~_.315(b); (3) Auditor's report(s) discussed in ~_.505; and (4) Corrective action plan discussed in ~_.315(c). (d) Sillmlission to clearinghouse. All auditees shall submit to the Federal clearinghouse designated by OMB the data collection form described in paragraph (b) of this section and one copy of the reporting package described in paragraph (c) of this section for: (1) The Federal clearinghouse to retain as an archival copy; and (2) Each Federal awarding agency when the schedule of findings and questioned costs disclosed audit find.ings relating to Federal awards that the Federal awarding agency provided directly or the summary schedule of prior audit findings reported the status of any audit findings relating to Federal awards that the Federal awarding agency provided directly. (e) Additional submission by subrecipients. (1) In addition to the requirements discussed in paragraph (d) of this section, auditees that are also subrecipients shall submit to each pass-through entity one copy of the reporting package described in paragraph (c) oftrus section for each pass-through entity when the schedule of findings and questioned costs disclosed audit findings relating 1:0 Federal awards that the pass-through entity provided or the summary schedule of prior audit findings reported the status of any audit findings relating to Federal awards that the pass-through entity provided. (2) Instead of submitting the reporting package to a pass-through entity, when a subrecipient is not required to submit a reporting package to a pass-through entity pursuant to paragraph (e)(l) of this section, the subrecipient shall provide written notification to the pass-through entity that: an audit of the subrecipient was conducted in accordance with this part (including the period covered by the audit and the name, amount, and CFDA number of the Federal award(s) provided by the pass-through entity); the schedule of findings and questioned costs disclosed no audit findings relating to the Federal award(s) that the pass-through entity provided; and, the summary schedule of prior audit findings did not report on the status of any audit findings relating to the Federal award(s) that the pass-through entity provided. A subrecipient may submit a copy of the reporting package described in paragraph (c) of this section to a pass-through entity to comply with this notification requirement. http://www . whitehouse.gov/WH/EOP /OMB/html/circulars/aI33/a 13 3 .html 6/15/98 OMB Circ:ularNo. A-133 Page 18 of28 (f) ~:sts for report copies. In response to requests by a Federal agency or pass-through entity, auditees :;hall submit the appropriate copies of the reporting package described in paragraph (e) of this section and, if requested, a copy of any management letters issued by the auditor. (g) Repo:1 retention requirements. Auditees shall keep one copy ofthe data collection form described in paragraph (b) of this section and one copy of the reporting package described in paragraph (e) of this section on file for three years from the date of submission to the Federal clearinghouse designated by OMB. Pass-through entities shall keep subrecipients' submissions on file for three years frOjTI date of receipt. (h) ~inghouse responsibilities. The Federal clearinghouse designated by OMB shall distribute the reporting packages received in accordance with paragraph (d)(2) of this section and ~_.235(e)(3) to applicable Federal awarding agencies, maintain a data base of completed audits; provide appropriate information to Federal agencies, and follow up with known auditees which have not submitted the required data collection forms and reporting packages. .,.. " (i) ~nghouse address. The address of the Federal clearinghouse currently designated by OMB is Federal Audit Clearinghouse, Bureau of the Census, 1201 E. 10th Street, Jeffersonville, IN 47132. (j) ~':mic filing. Nothing in this part shall preclude electronic submissions to the Federal clearinghouse in such manner as may be approved by OMB. With OMB approval, the Federal clearinghouse may pilot test methods of electronic submissions. Subpart D-FederaI Agencies and Pass-Through Entities ~_.40n Responsibilities. (a) CQgnj.zant agency for audit responsibilities. Recipients expending more than $25 million a year in Federal awards shall have a cognizant agency for audit. The designated cognizant agency for audit shall be the Federal awarding agency that provides the predominant amount of direct funding to a recipient unless OMB makes a specific cognizant agency for audit assignment. To provide for continuiW of cognizance, the determination of the predominant amount of direct funding shall be based upon direct Federal awards expended in the recipient's fiscal years ending in 1995,2000,2005, and every fifth year thereafter. For example, audit cognizance for periods ending in 1997 through 2000 wi!:. be determined based on Federal awards expended in 1995. (However, for States and local govemml~nts that expend more than $25 million a year in Federal awards and have previously assigned cognizant agencies for audit, the requirements of this paragraph are not effective until fiscal years beginning after June 30, 2000.) Notwithstanding the manner in which audit cognizance is determined, a Federal awarding agency with cognizance for an auditee may reassign cognizance to another Federal awarding agency which provides substantial direct funding and agrees to be the cognizant agency for audit. Within 30 days after any reassignment, both the old and the new cognizant agency for audit shall notify the auditee, and, ifknown, the auditor of the reassignment. The cognizant agency for audit shall: (1) Provide technical audit advice and liaison to auditees and auditors. (2) Consider auditee requests for extensions to the report submission due date required by ~_.32n(a). The cognizant agency for audit may grant extensions for good cause. (3) Obtain or conduct quality control reviews of selected audits made by non-Federal auditors, and provide the results, when appropriate, to other interested organizations. a(4) Promptly inform other affected Federal agencies and appropriate Federal law enforcement officials of any direct reporting by the auditee or its auditor of irregularities or illegal acts, as required by GAGAS or laws and regulations. http://www . whitehouse.gov/WHlEOP /OMB/html/circulars/ a133/a 13 3 .html 6/15/98 OIvq3 Circular No. A-133 Page 19 of28 (5) Advise the auditor and, where appropriate, the auditee of any deficiencies found in the audits when the deficiencies require corrective action by the auditor. When advised of deficiencies, the auditee shall work with the auditor to take corrective action. If corrective action is not taken, the cognizant agency for audit shall notify the auditor, the auditee, and applicable Federal awarding agencies and pass-th:rough entities of the facts and make recommendations for follow-up action. Major inadequacies or repetitive substandard performance by auditors shall be referred to appropriate State licensing agencies and professional bodies for disciplinary action. (6) Coordinate, to the extent practical, audits or reviews made by or for Federal agencies that are in addition to) the audits made pursuant to this part, so that the additional audits or reviews build upon audits performed in accordance with this part. (7) Coordinate a management decision for audit findings that affect the Federal programs of more than one agency. (8) Coordinate the audit work and reporting responsibilities among auditors to achieve the most cost-effective audit. ..,.~. -' (9) For biennial audits permitted under ~_.220, consider auditee requests to qualify as a low-risk auditee wider ~_.530(a). (b) DYmlght agency for audit responsibilities. An auditee which does not have a designated cognizant agency for audit will be under the general oversight of the Federal agency determined in accordance with ~_.1 05. The oversight agency for audit: (1) Shall provide technical advice to auditees and auditors as requested. (2) May a~sume all or some of the responsibilities normally performed by a cognizant agency for audit. (c) Federal awarding agency responsibilities. The Federal awarding agency shall perform the following for the Federal awards it makes: (1) Identify Federal awards made by informing each recipient of the CFDA title and number, award name and number, award year, and if the award is for R&D. When some of this information is not available, the Federal agency shall provide information necessary to clearly describe the Federal award. (2) Advise recipients of requirements imposed on them by Federal laws, regulations, and the provisions of contracts or grant agreements. (3) Ensure that audits are completed and reports are received in a timely manner and in accordance with the requirements of this part. (4) Provide technical advice and counsel to auditees and auditors as requested. (5) Issue a management decision on audit findings within six months after receipt of the audit report and ensure that the recipient takes appropriate and timely corrective action. (6) Assign a person responsible for providing annual updates of the compliance supplement to OMB. (d) Pass-through entity responsibilities. A pass-through entity shall perform the following for the Federal awards it makes: (1) Identify Federal awards made by informing each subrecipient ofCFDA title and number, award name and number, award year, if the award is R&D, and name of Federal agency. When some of this information is not available, the pass-through entity shall provide the best information available to http://www.whitehouse.gov/WH/EOP/OMBlhtml/circulars/a133/a133.html 6/15/98 OI\P3 Cir.:ular No. A-133 Page 20 of28 describe the Federal award. (2) Advise subrecipients of requirements imposed on them by Federal laws, regulations, and the provisions of contracts or grant agreements as well as any supplemental requirements imposed by the pass-through entity. (3) Monitor the activities of subrecipients as necessary to ensure that Federal awards are used for authorized purposes in compliance with laws, regulations, and the provisions of contracts or grant agreements and that performance goals are achieved. (4) Ensure that subrecipients expending $300,000 or more in Federal awards during the subrecipient's fiscal year have met the audit requirements of this part for that fiscal year. (5) Issue a management decision on audit findings within six months after receipt of the subrecipient's audit report and ensure that the subrecipient takes appropriate and timely corrective action. (6) Com:ider whether subrecipient audits necessitate adjustment of the pass-through entity's own records. (7) Require each subrecipient to permit the pass-through entity and auditors to have access to the records ,md financial statements as necessary for the pass-through entity to comply with this part. ~_.405 Management decision. (a) ~:rnl. The management decision shall clearly state whether or not the audit finding is sustained, the reasons for the decision, and the expected auditee action to repay disallowed costs, make financial adjustments, or take other action. If the auditee has not completed corrective action, a timetable for follow-up should be given. Prior to issuing the management decision, the Federal agency or pass-through entity may request additional information or documentation from the auditee, including a request for auditor assurance related t'D the documentation, as a way of mitigating disallowed costs. The management decision should d.escribe any appeal process available to the auditee. (b) Federal agency. As provided in ~_.400(a)(7), the cognizant agency for audit shall be responsible for coordinating a management decision for audit findings that affect the programs of more them one Federal agency. As provided in ~_.400(c)(5), a Federal awarding agency is responsible for issuing a management decision for findings that relate to Federal awards it makes to recipients. Alternate arrangements may be made on a case-by-case basis by agreement among the Federal agencies concerned. (c) ~.through entity. As provided in ~_.400(d)(5), the pass-through entity shall be responsible for making the management decision for audit findings that relate to Federal awards it makes to subrecipients. (d) I..i.rru~ requirements. The entity responsible for making the management decision shall do so within six months of receipt of the audit report. Corrective action should be initiated within six months after receipt of the audit report and proceed as rapidly as possible. (e) .Rsill;rence numbers. Management decisions shall include the reference numbers the auditor assigned to each audit finding in accordance with ~_.510(c). Subpart E:"'Au-dIior's- --- . ~_.500 Scope of audit. http://wv.w . whitehouse.gov/WH/EOP /OMBlhtml/circulars/aI33/ a13 3 .html 6/15/98 OMB Circular No. A-133 , Page 21 of28 (a) ~:ral. The audit shall be conducted in accordance with GAGAS. The audit shall cover the entire operations of the auditee; or, at the option of the auditee, such audit shall include a series of audits that cover departments, agencies, and other organizational units which expended or otherwise administered Federal awards during such fiscal year, provided that each such audit shall encompass the financial statements and schedule of expenditures of Federal awards for each such department, agency, and other organizational unit, which shall be considered to be a non-Federal entity. The financia:i statements and schedule of expenditures of Federal awards shall be for the same fiscal year. (b) E:inmlcial statements. The auditor shall determine whether the financial statements of the auditee are presented fairly in all material respects in conformity with generally accepted accounting principles. The auditor shall also determine whether the schedule of expenditures of Federal awards is presented fairly in all material respects in relation to the auditee's financial statements taken as a whole. (c) Intemal control. (1) In addition to the requirements of GAG AS, the auditor shall perform procedures to obtain an understanding of internal control over Federal programs sufficient to plan the' audit to :mpport a low assessed level of control risk for major programs. (2) Except as provided in paragraph (c)(3) of this section, the auditor shall: (i) Plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program; and (ii) Perform testing of internal control as planned in paragraph (c)(2)(i) of this section. (3) When internal control over some or all of the compliance requirements for a major program are likely to be ineffective in preventing or detecting noncompliance, the planning and performing of testing described in paragraph (c)(2) of this section are not required for those compliance requirerr:,ents. However, the auditor shall report a reportable condition (including whether any such condition is a material weakness) in accordance with S_.51O, assess the related control risk at the maximum, and consider whether additional compliance tests are required because of ineffective internal control. (d) .c.Qm.pliance. (1) In addition to the requirements of GAG AS, the auditor shall determine whether the auditee has complied with laws, regulations, and the provisions of contracts or grant agreements that may have a direct and material effect on each of its major programs. (2) The principal compliance requirements applicable to most Federal programs and the compliance requirements of the largest Federal programs are included in the compliance supplement. (3) For the compliance requirements related to Federal programs contained in the compliance supplement, an audit of these compliance requirements will meet the requirements of this part. Where there have been changes to the compliance requirements and the changes are not reflected in the compliance supplement, the auditor shall determine the current compliance requirements and modify the audit procedures accordingly. For those Federal programs not covered in the compliance supplement, the auditor should use the types of compliance requirements contained in the compliance supplement as guidance for identifying the types of compliance requirements to test, and determine the requirements governing the Federal program by reviewing the provisions of contracts and grant agreements and the laws and regulations referred to in such contracts and grant agreements. (4) The c.ompliance testing shall include tests of transactions and such other auditing procedures necessary to provide the auditor sufficient evidence to support an opinion on compliance. (e) Audit follow-up. The auditor shall follow-up on prior audit findings, perform procedures to assess th~ reasonableness of the summary schedule of prior audit findings prepared by the auditee in http://wwyv.whitehouse.govIWHlEOP/OMBlhtmllcirculars/aI33/aI3 3 .html 6/15/98 ~ OMS Cireular No. A-133 Page 22 of 28 accordar.~ce with ~_.315(b), and report, as a current year audit finding, when the auditor concludes that the ~;ummary schedule of prior audit findings materially misrepresents the status of any prior audit finding. The auditor shall perform audit follow-up procedures regardless of whether a prior audit finding relates to a major program in the current year. (f) Data Collection Form. As required in ~_.320(b)(3), the auditor shall complete and sign specified sections of the data collection form. ~_.505 Audit reporting. The auditor's report(s) may be in the form of either combined or separate reports and may be organized differently from the manner presented in this section. The auditor's report(s) shall state that the audit was conducted in accordance with this part and include the following: (a) An opinion (or disclaimer of opinion) as to whether the financial statements are presented fairly in all ma.terial respects in conformity with generally accepted accounting principles and an opinion (or disclaimer of opinion) as to whether the schedule of expenditures of Federal awards is presented fairly in all material respects in relation to the financial statements taken as a whole. (b) A report on internal control related to the financial statements and major programs. This report shall describe the scope of testing of internal control and the results of the tests, and, where applicable, refer to the separate schedule of findings and questioned costs described in paragraph (d) of this section. (c) A report on compliance with laws, regulations, and the provisions of contracts or grant agreements, noncompliance with which could have a material effect on the financial statements. This report sh.all also include an opinion (or disclaimer of opinion) as to whether the auditee complied with laws, regulations, and the provisions of contracts or grant agreements which could have a direct and material effect on each major program, and, where applicable, refer to the separate schedule of findings and questioned costs described in paragraph (d) of this section. (d) A schedule of findings and questioned costs which shall include the following three components: (1) A summary of the auditor's results which shall include: (i) The ~ype of report the auditor issued on the financial statements of the auditee (i.e., unqualified opinion, qualified opinion, adverse opinion, or disclaimer of opinion); (ii) Where applicable, a statement that reportable conditions in internal control were disclosed by the audit of the financial statements and whether any such conditions were material weaknesses; (iii) A statement as to whether the audit disclosed any noncompliance which is material to the financial. statements of the auditee; (iv) Where applicable, a statement that reportable conditions in internal control over major programs were disclosed by the audit and whether any such conditions were material weaknesses; (v) The ':ype of report the auditor issued on compliance for major programs (i.e., unqualified opinion, qualified opinion, adverse opinion, or disclaimer of opinion); (vi) A statement as to whether the audit disclosed any audit findings which the auditor is required to report under ~_.510(a); (vii) An identification of major programs; (viii)The dollar threshold used to distinguish between Type A and Type B programs, as described in ~_.520(b); and http://www . whitehouse.gov/WH/EOP /OMBlhtml/circulars/a133/a 133 .html 6/15/98 Oi'4B Circular No. A-133 Page 23 9f 28 (ix) A statement as to whether the auditee qualified as a low-risk auditee under 9_.530. (2) Findings relating to the financial statements which are required to be reported in accordance with GAGAS. (3) Findings and questioned costs for Federal awards which shall include audit findings as defined in 9_.510(a). (i) Audit findings (e.g., internal control findings, compliance findings, questioned costs, or fraud) which relate to the same issue should be presented as a single audit finding. Where practical, audit findings should be organized by Federal agency or pass-through entity. (ii) Audit findings which relate to both the financial statements and Federal awards, as reported under paragraphs (d)(2) and (d)(3) of this section, respectively, should be reported in both sections of the schedule. However, the reporting in one section of the schedule may be in summary form with a reference to a detailed reporting in the other section of the schedule. 9_.51 () Audit findings. (a) AY.di1: findings reported. The auditor shall report the following as audit findings in a schedule of findings and questioned costs: (1) Reportable conditions in internal control over major programs. The auditor's determination of whether a deficiency in internal control is a reportable condition for the purpose of reporting an audit finding is in relation to a type of compliance requirement for a major program or an audit objective identified in the compliance supplement. The auditor shall identify reportable conditions which are individually or cumulatively material weaknesses. (2) Material noncompliance with the provisions of laws, regulations, contracts, or grant agreements related to a major program. The auditor's determination of whether a noncompliance with the . provisions oflaws, regulations, contracts, or grant agreements is material for the purpose ofreporting an audit finding is in relation to a type of compliance requirement for a major program or an audit objective identified in the compliance supplement. (3) Known questioned costs which are greater than $10,000 for a type of compliance requirement for a major program. Known questioned costs are those specifically identified by the auditor. In evaluating the effect of questioned costs on the opinion on compliance, the auditor considers the best estimate of total costs questioned (likely questioned costs), not just the questioned costs specifically identified (known questioned costs). The auditor shall also report known questioned costs when likely qu.estioned costs are greater than $10,000 for a type of compliance requirement for a major program. In reporting questioned costs, the auditor shall include information to provide proper perspective for judging the prevalence and consequences of the questioned costs. (4) KnOVITl questioned costs which are greater than $10,000 for a Federal program which is not audited as a major program. Except for audit follow-up, the auditor is not required under this part to perform audit procedures for such a Federal program; therefore, the auditor will normally not find questioned costs for a program which is not audited as a major program. However, ifthe auditor does become aware of questioned costs for a Federal program which is not audited as a major program (e.g., as part of audit follow-up or other audit procedures) and the known questioned costs are greater than $10,000, then the auditor shall report this as an audit finding. . (5) The :::ircumstances concerning why the auditor's report on compliance for major programs is other than an unqualified opinion, unless such circumstances are otherwise reported as audit findings in the schedule of findings and questioned costs for Federal awards. (6) Knovm fraud affecting a Federal award, unless such fraud is otherwise reported as an audit http://wv.,w . whitehouse.govlWH/EOP /OMB/htmllcirculars/a133/a 133 .html 6/15/98 ON.(B Cir<:ular No. A-133 Page 24 of 28 finding il the schedule of findings and questioned costs for Federal awards. This paragraph does not require the auditor to make an additional reporting when the auditor confirms that the fraud was reported outside ofthe auditor's reports under the direct reporting requirements of GAGAS. (7) Instances where the results of audit follow-up procedures disclosed that the summary schedule of prior aud.it findings prepared by the auditee in accordance with g_.315(b) materially misrepresents the statu:; of any prior audit finding. (b) Audi.; finding detail. Audit findings shall be presented in sufficient detail for the auditee to prepare a corrective action plan and take corrective action and for Federal agencies and pass-through entities to arrive at a management decision. The following specific information shall be included, as applicabl.e, in audit findings: (1) Federal program and specific Federal award identification including the CFDA title and number, Federal zward number and year, name of Federal agency, and name of the applicable pass-through entity. Wben information, such as the CFDA title and number or Federal award number, is not available, the auditor shall provide the best information available to describe the Federal award. (2) The criteria or specific requirement upon which the audit finding is based, including statutory, regulatory, or other citation. (3) The condition found, including facts that support the deficiency identified in the audit finding. (4) Ident:fication of questioned costs and how they were computed. (5) Infonnation to provide proper perspective for judging the prevalence and consequences of the audit findings, such as whether the audit findings represent an isolated instance or a systemic problem. Where appropriate, instances identified shall be related to the universe and the number of cases exzmined and be quantified in terms of dollar value. (6) The possible asserted effect to provide sufficient information to the auditee and Federal agency, or pass-through entity in the case of a subrecipient, to permit them to determine the cause and effect to facilitate prompt and proper corrective action. (7) Recommendations to prevent future occurrences of the deficiency identified in"the audit finding. (8) Views of responsible officials of the auditee when there is disagreement with the audit findings, to the extent practical. (c) Refer'::lnce numbers. Each audit finding in the schedule of findings and questioned costs shall include a reference number to allow for easy referencing of the audit findings during follow-up. g_.515 Audit working papers. (a) ~tion of working papers. The auditor shall retain working papers and reports for a minimum of three years after the date of issuance of the auditor's report( s) to the auditee, unless the auditor is notified in writing by the cognizant agency for audit, oversight agency for audit, or pass-through entity to '::lxtend the retention period. When the auditor is aware that the Federal awarding agency, pass-through entity, or auditee is contesting an audit finding, the auditor shall contact the parties contesting the audit finding for guidance prior to destruction of the working papers and reports. (b) Acce~;s to working papers. Audit working papers shall be made available upon request to the cognizant or oversight agency for audit or its designee, a Federal agency providing direct or indirect funding, or GAO at the completion of the audit, as part of a quality review, to resolve audit findings, or to carry out oversight responsibilities consistent with the purposes of this part. Access to working papers includes the right of Federal agencies to obtain copies of working papers, as is reasonable and necessary. http://WW\v . whitehouse. gov IWH/EO P /O:tv1B/html/ circulars/ a 13 3/ a 13 3 .html 6/15/98 OMB Cin:ularNo. A-l33 , Page 25 of28 ~_.520 Major program determination. (a) General. The auditor shall use a risk-based approach to determine which Federal programs are major pmgrams. This risk-based approach shall include consideration of: Current and prior audit experien:e, oversight by Federal agencies and pass-through entities, and the inherent risk of the Federal program. The process in paragraphs (b) through (i) of this section shall be followed. (b) ~l. (1) The auditor shall identify the larger Federal programs, which shall be labeled Type A program:). Type A programs are defined as Federal programs with Federal awards expended during the audit period exceeding the larger of: (i) $300,000 or three percent (.03) of total Federal awards expended in the case ofan auditee for which total Federal awards expended equal or exceed $300,000 but are less than or equal to $100 million. (ii) $3 million or three-tenths of one percent (.003) of total Federal awards expended in the case of an auditee for which total Federal awards expended exceed $100 million but are less than or equal to $10 billion. (iii) $30 million or 15 hundredths of one percent (.0015) of total Federal awards expended in the case of an auditee for which total Federal awards expended exceed $10 billion. (2) Fede:ral programs not labeled Type A under paragraph (b)(l) of this section shall be labeled Type B programs. (3) The inclusion of large loan and loan guarantees (loans) should not result in the exclusion of other programs as Type A programs. When a Federal program providing loans significantly affects the number or size of Type A programs, the auditor shall consider this Federal program as a Type A program and exclude its values in determining other Type A programs. (4) For biennial audits permitted under ~_.220, the determination of Type A and Type B programs shall be 'based upon the Federal awards expended during the two-year period. (c) ~~. (1) The auditor shall identify Type A programs which are low-risk. For a Type A program to be considered low-risk, it shall have been audited as a major program in at least one of the two most recent audit periods (in the most recent audit period in the case of a biennial audit), and, in the most recent audit period, it shall have had no audit findings under ~_.510(a). However, the auditor may use judgment and consider that audit findings from questioned costs under ~_.510(a)(3) and ~_.511)(a)(4), fraud under ~_.510(a)(6), and audit follow-up for the summary schedule of prior audit findings under ~_.510(a)(7) do not preclude the Type A program from being low-risk. The auditor shall consider: the criteria in ~_.525(c), ~_.525(d)(1), ~_.525(d)(2), and ~_.525(d)(3); the results of audit follow-up; whether any changes in personnel or systems affecting a Type A program have significantly increased risk; and apply professional judgment in determining whether a Type A program is low-risk. (2) Notwithstanding paragraph (c)(l) of this section, OMB may approve a Federal awarding agency's request that a Type A program at certain recipients may not be considered low-risk. For example, it may be necessary for a large Type A program to be audited as major each year at particular recipients to allow the Federal agency to comply with the Government Management Reform Act of 1994 (3:l U.S.c. 3515). The Federal agency shall notify the recipient and, ifknown, the auditor at least 180 days prior to the end of the fiscal year to be audited of OMB's approval. (d) ~l. (1) The auditor shall identify Type B programs which are high-risk using professional judgment and the criteria in ~_.525. However, should the auditor select Option 2 under Step 4 (paragraph (e)(2)(i)(B) of this section), the auditor is not required to identify more high-risk Type B http://www . whitehouse.gov/WH/EOP /OMB/html/circulars/aI3 3/a 13 3 .html 6/15/98 . O:t\W Circular No. A-B3 Page 26 of28 programs than the number of low-risk Type A programs. Except for lmown reportable conditions in internal control or compliance problems as discussed in ~_.525(b)(1), ~_.525(b)(2), and ~_.s2.5(c)(1), a single criteria in ~_.525 would seldom cause a Type B program to be considered high-risk. (2) The auditor is not expected to perform risk assessments on relatively small Federal programs. Therefore, the auditor is only required to perform risk assessments on Type B programs that exceed the large:r of: (i) $100,000 or three-tenths of one percent (.003) of total Federal awards expended when the auditee has less than or equal to $100 million in total Federal awards expended. (ii) $300,000 or three-hundredths of one percent (.0003) of total Federal awards expended when the auditee has more than $100 million in total Federal awards expended. (e) ~~. At a minimum, the auditor shall audit all of the following as major programs: (1) All Type A programs, except the auditor may exclude any Type A programs identified as low-risk under Step 2 (paragraph (c)(l) of this section). (2) (i) High-risk Type B programs as identified under either of the following two options: (A) QmiJm...l. At least one half of the Type B programs identified as high-risk under Step 3 (paragraph (d) of this section), except this paragraph (e)(2)(i)(A) does not require the auditor to audit more high-risk Type B programs than the number oflow-risk Type A programs identified as low-risk under Step 2. (B) QJ2.ti.nn..l. One high-risk Type B program lor each Type A program identified as low-risk under Step 2. . (ii) When identifying which high-risk Type B programs to audit as major under either Option 1. or 2 in paragraph (e)(2)(i)(A) or (B), the auditor is encouraged to use an approach which provides an opportunity for different high-risk Type B programs to be audited as major over a period of time. (3) Such additional programs as may be necessary to comply with the percentage of coverage rule discussec: in paragraph (1) of this section. This paragraph (e)(3) may require the auditor to audit more programs as major than the number of Type A programs. (f) ~ltage of coverage rule. The auditor shall audit as major programs Federal programs with Federal awards expended that, in the aggregate, encompass at least 50 percent of tot a! Federal awards expended. If the auditee meets the criteria in ~_.530 for a low-risk auditee, the auditor need only audit as major programs Federal programs with Federal awards expended that, in the aggregate:, encompass at least 25 percent of total Federal awards expended. (g) Documentation of risk. The auditor shall document in the working papers the risk analysis process used in determining major programs. (h) Alli!itpr's judgment. When the major program determination was performed and documented in accordance with this part, the auditor's judgment in applying the risk-based approach to determine major programs shall be presumed correct. Challenges by Federal agencies and pass-through entities shall only be for clearly improper use of the guidance in this part. However, Federal agencies and pass-through entities may provide auditors guidance about the risk of a particular Federal program and the auditor shall consider this guidance in determining major programs in audits not yet completed. (i) Deviation from use of risk criteria. For first-year audits, the auditor may elect to determine major programs as all Type A programs plus any Type B programs as necessary to meet the percentage of http://wwv.'.whitehouse.govIWHlEOP/OMBlhtmllcirculars/a133/aI33.html 6/15/98 . O~ Circular No. A-I33 Page 27 of 28 coverage rule discussed in paragraph (t) of this section. Under this option, the auditor would not be required to perform the procedures discussed in paragraphs (c), (d), and (e) of this section. (I) A fin:t-year audit is the first year the entity is audited under this part or the first year of a change of auditors. (2) To en.sure that a frequent change of auditors would not preclude audit of high-risk Type B programs, this election for first-year audits may not be used by an auditee more than once in every three years. ~_.525 Criteria for Federal program risk. (a) ~:al. The auditor's determination should be based on an overall evaluation of the risk of noncompliance occurring which could be material to the Federal program. The auditor shall use auditor judgment and consider criteria, such as described in paragraphs (b), (c), and (d) of this section, to identify risk in Federal programs. Also, as part of the risk analysis, the auditor may wish to discus~; a particular Federal program with auditee management and the Federal agency or .' pass-thro'ugh entity. (b) ~l1t and prior audit experience. (1) Weaknesses in internal control over Federal programs would indicate higher risk. Consideration should be given to the control environment over Federal programs and such factors as the expectation of management's adherence to applicable laws and regulations and the provisions of contracts and grant agreements and the competence and experience ofpersoITael who administer the Federal programs. (i) A Federal program administered under multiple internal control structures may have higher risk. When assessing risk in a large single audit, the auditor shall consider whether weaknesses are isolated in a single operating unit (e.g., one college campus) or pervasive throughout the entity. (ii) When significant parts of a Federal program are passed through to subrecipients, a weak system for monitoring subrecipients would indicate higher risk. (iii) The extent to which computer processing is used to administer Federal programs, as well as the complexity of that processing, should be considered by the auditor in assessing risk. New and recently modified computer systems may also indicate risk. (2) Prior audit findings would indicate higher risk, particularly when the situations identified in the audit findings could have a significant impact on a Federal program or have not been corrected. (3) Federal programs not recently audited as major programs may be of higher risk than Federal programs :recently audited as major programs without audit findings. (c) Oversi'~ht exercised by Federal agencies and pass-through entities. (1) Oversight exercised by Federal agencies or pass-through entities could indicate risk. For example, recent monitoring or other reviews performed by an overSight entity which disclosed no significant problems would indicate lower risk. However, monitoring which disclosed significant problems would indicate higher risk. (2) Federal agencies, with the concurrence ofOMB, may identify Federal programs which are higher risk. OMB plans to provide this identification in the compliance supplement. (d) Inherent risk of the Federal program. (1) The nature ofa Federal program may indicate risk. Consideral:ion should be given to the complexity of the program and the extent to which the Federal program contracts for goods and services. For example, Federal programs that disburse funds through third party contracts or have eligibility criteria may be of higher risk. Federal programs primarily involving staff payroll costs may have a high-risk for time and effort reporting, but otherwise ':>e at low-risk. http://www.whitehouse.gov/WH/EOP/OMBlhtml/circulars/a133/a13 3 .html 6/15/98 ON,!]3 Circular No. A-l33 Page 28 of28 (2) The phase of a Federal program in its life cycle at the Federal agency may indicate risk. For example, a new Federal program with new or interim regulations may have higher risk than an established program with time-tested regulations. Also, significant changes in Federal programs, laws, regulations, or the provisions of contracts or grant agreements may increase risk. (3) The phase of a Federal program in its life cycle at the auditee may indicate risk. For example, during the first and last years that an auditee participates in a Federal program, the risk may be higher dU.e to start-up or closeout of program activities and staff. (4) Type B programs with larger Federal awards expended would be of higher risk than programs with sub~:tantially smaller Federal awards expended. ~_.530 Criteria for a low-risk auditee. An auditee which meets all of the following conditions for each of the preceding two years (or, in the case of biennial audits, preceding two audit periods) shall qualify as a low-risk auditee and be eligible fi)r reduced audit coverage in accordance with ~_.520: (a) Single audits were performed on an annual basis in accordance with the provisions of this part. A non-Federal entity that has biennial audits does not qualify as a low-risk auditee, unless agreed to in advance by the cognizant or oversight agency for audit. (b) The allditor's opinions on the financial statements and the schedule of expenditures of Federal awards were unqualified. However, the cognizant or oversight agency for audit may judge that an opinion qualification does not affect the management of Federal awards and provide a waiver. (c) There were no deficiencies in internal control which were identified as material weaknesses under the requirements of GAGAS. However, the cognizant or oversight agency for audit may judge that any identlfied material weaknesses do not affect the management of Federal awards and provide a WaIver. (d) None of the Federal programs had audit findings from any of the following in either of the preceding two years (or, in the case of biennial audits, preceding two audit periods) in which they were clas5ified as Type A programs: (1) Internal control deficiencies which were identified as material weaknesses; (2) Noncompliance with the provisions of laws, regulations, contracts, or grant agreements which have a material effect on the Type A program; or(3) Known or likely questioned costs that exceed five percent of the total Federal awards expended for a Type A program during the year. Appendix A to Part _ - Data Collection Form (Form SF-SAC) I.rnEl Appendix B to Part _ - Circular A-133 Compliance Supplement Note: Provisional OMB Circular A-l33 Compliance Supplement is available from the Office of Administration, Publications Office, room 2200, New Executive Office Building, Washington, DC 20503. Billing Code 3110-0l-P http://wwv.r.whitehouse.gov!WH/EOP/OMBIhtm1/circulars/aI33/aI33.html 6/15/98 /j-)'I_'7? ~gusta - r?liichmonJ ~unty ~nununity ~tnel'Ship For Children 4nd F4milies, Hnc. &Rt::IJtfvR DfrflCtDr Rol>ett4 D. McKelUlie. Ed.D TO: Mayor Sconyers FROM: Katrina Smiley, Program Coordinato~' DATE: November 19,1998 RE: Agreement between Board of Education and County Commissioners The Augusta-Richmond County Community Partnership was awarded funds through the Children and Youth Coordinating Council (CYCC) for After School Programs (See Attachment). The Richmond County Board of Education serves as the fiscal agent for these funds. We have received CYCC funds for the last four years aild each year we must complete an updated agreement form signed by the Board of Education and the County Commissioners. This agreement is the same as last year. As ,~ways we appreciate all of your support for our initiative and the children and families within this community. Please contact me at 721-4945 when the agreement is ready. '929 Broad Street. Suite 200 . Augusta. GA 30901 . (706) 721-1040 . Fax (706) 721-1048 STATE OF GEORGIA COUNTY OF RICHMOND AGREEMENT TIITS AGREEMENT BE1WEEN the Richmond County Board of Education and the Augusta-Richmond County Board of Commissioners establishes the Richmond County Board of Education as the fiscal agent for the Juve~e Delinquency PreventionlEarJy Intervention Grant awarded by the Children and Youth Coordinating Council (CYCC) for the After School and Summer Programs in the amount of $46,400. This grant is being implemented by the designated recipient. Augusta-Richmond County Community Partnership for Children and Families, Inl:. (d.b.a Family Connection Initiative) and the Augusta-Richmond County Board of Commissioners. AllI;onditions of the agreement will be met by the implementing agency before expenditures are made by the fiscal agent Richmond County Board of Education. Upon receipt of these documented billings, the Augusta-Richmond County Board of Commissioners will reimburse the Richmond County Board of Education. The award contract period is in effect from August 01, J998 to July 31, 1999 with the program implementati,:m date in effect from October 01, 1998 thru July 31. 1999. A TIEST: RICHMOND COUNTY BOARD OF EDUCATION ~7 /' ~L BY: C ~~~~ Supennten ntlExecutive Secretary Date ~;~,t/- As its: Date 141!ti ARD OF COMMISSIONERS ~~ ~ ~ SUITE 410,10 PARK PLACE SOUTH ATLANTA, G~EORGIA 30303 STATEMENT OF SUBGRANT AWARD -'-"-- Subgrantee: Augusta-Richmond County Board of Commissioners Date of Award: May 16,1998 Project Title: .Juvenile Delinquency Prevention/Early Intervention Federal Funds; $46,400 Grant Period: Fr<,m 08/01/98 To 07/31/99 Matching Funds: $23,200 Grant Number: 97P..Q2-9704-0005 Total Project Cost: $69,600 Award is hereby madE! in the amount and for the period shown above of a grant under the Juvenile Justice and Delinquency Prevention Act of 1974, P.L 93-415. as amel1ded, to the above-mentioned subgrantee, in accordance with the plan set forth in the application of the above-mentioned subgrantee and subje(:! to the attached general and special conditions. . This award is subject to all applicable rules, regulations and conditions as presClibed by the Children and Youth Coordinating Council's Subgrantee Financial and Grants Management Man\.lal. OMS Circulars A-87, A-110. A-122 and A.133 and the U.S. Office of Justice Programs Finan~Guide. It is' also subject to such further rules. regulations and pOlicies as may be reasonably prescribed by the State of Georgia and the United States Department of Justice, consistent with the purposes and authorization of P.L 93-415. as amended. . This grant shall becom~ effective on the beginning date of the grant period. provided that within thirty (30) days of the award execution date (below), the property executed origil1al of the .Statement of Subgrant Award" is retumed to the Children and Youth Coordinating Council. Children and Youth Coordinating Council (~ u.-<Q ~ ~'~~ j',.i Judy Neal. ~ecutive DIrector [., June 30, 1998 Date Executed I, Larrv E. Sconyers ,acting under my authority to for the subgrantee of the above-desClibed grant on the terms and conditions stated July 13, :.998 Date of Acceptance Title 58-2204274. Subgrante*:. Federal Employer Identification Number INTERNAL USE ONLY TIF-EA TRANS CD REFERENCE ORDER EFF.DATE TYPE INVOICE CONTRACT # OVERRIDE 102 47..973003 1 08/01/98 9 - P97040005 2 I ORGAN [ CLASS PROJECT VENDOR CODE CHECK NOTE (20 MAX) 47 -1 4 28-31-1 Delinquency Prevention ITEM CODE DESCRIPTION (23 MAX) EXPENSE ACCOUNT AMOUNT 1 Delinquency Prevention 653.651 S46.400.00 8) STATE OF GEORGIA ZeU MIIIEIf GOVERHOFI e 3, 1998 Honorable Larry Sconyers Augusta-Richmond County Board 530 Greene Street Augusta. GA 30901 of Dear Lc:rry: I~ is my ;leasure to inform you that the application you sub- mitted to the Childrer. and Youth Coordinating Council (CYCC) under the Title V ?=eve~tion grant program has been approved. The Juvenile Delinquency Prevention and Early Intervention is funded at $46.400, as Subgrant: number 97P-02-9704-000S. Soon you will receive information from Judy Neal. CYCC Executive Director, concerning the implementation and administration of your grant. This will be the last year I will be privileged to serve as your Governor. so I Want to t~ank you for your efforts co improve Georgia's juvenile justi=e system and prOvide area at-riSk children and youth with needed support and services.. I wish you success with your pro- gram and commend you for your dedication to Georgia's youch. Enc:osed is informacion abOUt the CYCC's several educational initiatives, including videos, cards and POsters. If your organi- zation is interested in receiving free copies. p~ease complete the form enclosed and return it to Judy Reynolds ac the CYCC office. With kindest regards. I remain, Sincerely, ZM/jn CC: U. S. Senator Max Cleland U. S.Senaccr Paul Coverdell U. S. Representative Charlie Norwood ;;ic:unO::1d County Legisla ti ve Del ega tion Robettii MCKenzie, Project Director . IlM~