HomeMy WebLinkAboutChildren and Youth Coordinating
Augusta Richmond GA
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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
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~~
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:
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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)
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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.
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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.
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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.
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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.
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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.
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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.
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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??::: ....... - - -.. - -.......
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:::;:;;::;:::;;:::;:::~:::::::;::::::;:;;::::::::;:::::;::::::::;:;:::::::::::::::::::;:::::::::::;:::::::::;:::;:;::;:;::::::::::;:;:::;:::: ........................................... ..................... ...'.......................................
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.:.;.:.:.;.:.:.;.;.:-:;:.;.:-;. .:.:::.:.:.:.:.;.;.:.:.;.:.:-:.:.:.:.:.:.:.:.:.:.:.:.:.~:.:::.:.:.:.;.:.;.;.;.;::::.:.;::.;.:;;.:.:.:::.:.:.:. ..................................'..,..... ...................... ......................
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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.
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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.
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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.
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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;
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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.
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OiyIB Circular No. A-l33
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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.
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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
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(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;
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(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.
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(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
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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
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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
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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
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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
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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
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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.
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(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.
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(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.
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(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
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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.
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(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
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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
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(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
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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.
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~_.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
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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
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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.
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(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
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/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~