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RES 2011-1231 - Agmt with Housing Authority for shlter plus care funding OtAAHA,kz, `, +, Planning Department �a�.�� { �` Omaha/Douglas Civic Center e r ���^� k:I,..C -Safi l' Aryr\.,- rPr/f rir "1 ilia^ 1819 Farnam Street,Suite 1100 z I� G�= b Omaha, 68183 ® eiatI � ffOCT - P 3� 5i (402)Nebraska 68183 9A -WV 50 Telefax(402)444-6140 O4''�ZDFEBRV �..-'Y' 3L R.E.Cunningham,RA,F.SAME City of Omaha '` .i `y a t,� 3" 3" .! �,�ey::..,:�.» 5.i a,�r� �.a�,� Director Jim Suttle,Mayor October 18, 2011 Honorable President and Members of the City Council, The attached Resolution authorizes the City of Omaha to accept and the Mayor to execute an agreement between the City of Omaha and the Housing Authority of the City of Omaha (OHA) to provide renewal funding and support to OHA for the City's Shelter Plus Care Rental Assistance Program. Renewal funding in the amount of$158,136.00 will be used to provide one year of tenant rental assistance to twenty-two (22) mentally ill chronically homeless individuals through a project to be administered by the OHA (Organization 128034) entitled, "Rental Assistance for the Chronically Homeless" (FY 2010, Fund 12196). The City of Omaha will pay the Omaha Housing Authority $12,650.00 over the one year term of the S+C grant for the cost of administering the City's "Rental Assistance for the Chronically Homeless" program. Such funds will be paid in accordance with Shelter Plus Care Program _ Regulations, 24 CFR 582.105 (e). Metro Area Continuum of Care for the Homeless (MACCH) agencies, i.e., Community Alliance Rehabilitation Services, Siena/Francis House, The Salvation Army, among others, will coordinate, provide and document the supportive services required by the program. In the Shelter Plus Care Program, supportive services are the required "match" and must be provided in an amount equal to the amount of rental assistance. Participating MACCH agencies will ensure the provision of supportive services in the amount of$158,136.00. In September of 2010, the Department of Housing and Urban Development (HUD) advertised its annual competition for Continuum of Care for the Homeless Assistance. This funding is designed to help communities develop "continuum of care" systems for combating homelessness. Upon learning of the available funding, the Planning Department undertook an inclusive effort to develop proposals from members of the Omaha Area Continuum of Care for the Homeless and to establish project priorities. All "continuum" agencies and programs were invited to participate in this process. Thirteen projects were conditionally selected by HUD. The total amount of funding for all twelve projects is $2,464,338.00. The "Rental Assistance for the Chronically Homeless" project and the other Continuum of Care projects considered for funding will help provide a comprehensive approach to the development and implementation of housing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Honorable President and Members of the City Council, Page 2 This Resolution authorizes the Mayor to approve all revisions to this Shelter Plus Care Program Grant Agreement, as approved by HUD, except that revisions involving a change in the subrecipient, a change in the project site, or a change in the category of participants to be served shall require the prior approval of the City Council. The Contractor has on file a current Annual Contract Compliance Report Form (CC-1). The contract Compliance Ordinance requires that the Human Rights and Relations Director conduct a pre-award review of the employment practices of a contractor with a City contract of $200,000.00 or more. As is City policy, the Human Rights and Relations Director will review the Contract Compliance Ordinance to ensure Contractor compliance. Your favorable consideration of this Resolution is requested. Sincerely, Referred to City Council for Consideration: • ll& 02t 04 n , . Cunningham, ° A .A►r Date Mayor's ffice Date Planning Directo( Approved as t Fun i "g: Approved: /511/ Pam Spaccarotella Date Human Rights & Relations Dept. Date Finance Director 1 °lnlsf1588-cover letter ically Homeless" (FY 2010, Fund 12196). The City of Omaha will pay the Omaha Housing Authority $12,650.00 over the one year term of the S+C grant for the cost of administering the City's "Rental Assistance for the Chronically Homeless" program. Such funds will be paid in accordance with Shelter Plus Care Program _ Regulations, 24 CFR 582.105 (e). Metro Area Continuum of Care for the Homeless (MACCH) agencies, i.e., Community Alliance Rehabilitation Services, Siena/Francis House, The Salvation Army, among others, will coordinate, provide and document the supportive services required by the program. In the Shelter Plus Care Program, supportive services are the required "match" and must be provided in an amount equal to the amount of rental assistance. Participating MACCH agencies will ensure the provision of supportive services in the amount of$158,136.00. In September of 2010, the Department of Housing and Urban Development (HUD) advertised its annual competition for Continuum of Care for the Homeless Assistance. This funding is designed to help communities develop "continuum of care" systems for combating homelessness. Upon learning of the available funding, the Planning Department undertook an inclusive effort to develop proposals from members of the Omaha Area Continuum of Care for the Homeless and to establish project priorities. All "continuum" agencies and programs were invited to participate in this process. Thirteen projects were conditionally selected by HUD. The total amount of funding for all twelve projects is $2,464,338.00. The "Rental Assistance for the Chronically Homeless" project and the other Continuum of Care projects considered for funding will help provide a comprehensive approach to the development and implementation of housing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 AGREEMENT BETWEEN THE CITY OF OMAHA AND THE HOUSING AUTHORITY OF THE CITY OF OMAHA FOR THE USE OF SHELTER PLUS CARE PROGRAM FUNDS Table of Contents SECTION 1. DEFINITIONS —ABBREVIATIONS SECTION 2. DUTIES AND CONDITIONS OF CITY FINANCING SECTION 3. DUTIES AND RESPONSIBILITIES OF THE CONTRACTOR SECTION 4. TERM OF THE AGREEMENT SECTION 5. MUTUAL AGREEMENTS BETWEEN CITY AND CONTRACTOR SECTION 6. CONTRACTOR'S COMPLIANCE WITH OTHER FEDERAL REGULATIONS SECTION 7. AUTHORIZED REPRESENTATIVES THIS AGREEMENT is entered into by and between the City of Omaha, a Municipal Corporation in Douglas County, Nebraska (sometimes hereinafter referred to as "City") and the Housing Authority of the City of Omaha(sometimes hereinafter referred to as "Contractor"), 540 South 27th Street, Omaha, Nebraska, 68105, to provide funding and support to the Housing Authority of the City of Omaha for the City's Shelter Plus Care Rental Assistance Program on the terms, conditions and provisions as set forth below: RECITALS: WHEREAS, the City of Omaha is a Municipal Corporation located in Douglas County, Nebraska, and is organized and existing under the laws of the State of Nebraska, and is authorized and empowered to exercise all powers conferred by the State Constitution, laws, Home Rule Charter of the City of Omaha, 1956, as amended, and local ordinances, including, but not limited to, the power to contract; and, WHEREAS, on September 20, 2010, the U.S. Department of Housing and Urban Development published in the Federal Register a Notice of Funding Availability for Continuum of Care Homeless Assistance designed to help communities develop Continuum of Care systems to assist homeless persons; and, WHEREAS, Continuum of Care Homeless Assistance funding is designed to create community systems for combating homelessness; and, WHEREAS, the Metro Area Continuum of Care for the Homeless is comprised of organizations providing shelter and services to homeless individuals and families on an area- wide basis; and, WHEREAS, the City of Omaha participated in an inclusive community process for developing and implementing a Continuum of Care strategy which included participation by the membership of the Metro Area Continuum of Care for the Homeless; and, mmunities develop "continuum of care" systems for combating homelessness. Upon learning of the available funding, the Planning Department undertook an inclusive effort to develop proposals from members of the Omaha Area Continuum of Care for the Homeless and to establish project priorities. All "continuum" agencies and programs were invited to participate in this process. Thirteen projects were conditionally selected by HUD. The total amount of funding for all twelve projects is $2,464,338.00. The "Rental Assistance for the Chronically Homeless" project and the other Continuum of Care projects considered for funding will help provide a comprehensive approach to the development and implementation of housing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 WHEREAS, the City of Omaha developed and submitted to the U.S. Department of Housing and Urban Development a consolidated application with Heartland Family Service, The Stephen Center, Community Alliance, The Salvation Army and others for Continuum of Care Funding Assistance; and, WHEREAS, on January 19, 2011, the U.S. Department of Housing and Urban Development notified the City of Omaha of the selection of the City of Omaha project entitled, "Rental Assistance for the Chronically Homeless" for funding under the Fiscal Year 2010 Shelter Plus Care Program; and, WHEREAS, the U.S. Department of Housing and Urban Development has awarded Shelter Plus Care funds and has assigned a grant project number for the Project Sponsor as follows: NE0039C7D011001 for the "Rental Assistance for the Chronically Homeless" in the amount of $158,136.00 (Funding Year 2010, Fund 12196, Organization 128034); and, WHEREAS, the City of Omaha agrees to pay the Omaha Housing Authority $12,650.00 from the S+C grant for the cost of administering the City's "Rental Assistance for the Chronically Homeless" program (24 CFR 582.105 (e)); and, WHEREAS, the Omaha Housing Authority possesses the administrative capability and agrees to administer the City's "Rental Assistance for the Chronically Homeless" program; and, WHEREAS, in the Shelter Plus Care Program, supportive services are the required "match" and must be provided in an amount equal to the amount of rental assistance; and, WHEREAS, rental assistance vouchers are available only to chronically homeless individuals referred by Metro Area Continuum of Care agencies (Community Alliance Rehabilitation Services, Siena/Francis House, The Salvation Army, among others) who, in turn, will coordinate, provide and document supportive services in an aggregate amount equal to the amount of rental assistance received ($158,136.00); and, WHEREAS, Shelter Plus Care assistance for Metro Area Continuum of Care programs will help provide a much needed comprehensive approach to the development and implementation of housing and service delivery programs to help homeless individuals .and families move to permanent housing and self-sufficiency; and, WHEREAS, the Mayor of the City of Omaha shall execute required Shelter Plus Care Program grant agreements with the U.S. Department of Housing and Urban Development .(HUD); and, WHEREAS, from time to time it is necessary for HUD and the City to make revisions to such Shelter Plus Care Program grant agreements including the shifting of funds among categories and additions or deletions in the line items within Support Services and Operations Budgets which additions and deletions do not change the original contract amount; and, -2- all twelve projects is $2,464,338.00. The "Rental Assistance for the Chronically Homeless" project and the other Continuum of Care projects considered for funding will help provide a comprehensive approach to the development and implementation of housing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 WHEREAS, it is in the best interest of the City for the City Council to authorize the Mayor to approve all revisions to this Shelter Plus Care Program Grant Agreement, as approved by HUD; except that revisions involving a change in the subrecipient, a change in the project site, or a change in the category of participants to be served are considered substantial changes requiring the prior approval of the City Council. NOW, THEREFORE, in consideration of these mutual covenants, the Housing Authority • of the City of Omaha and the City of Omaha do hereby agree as follows: SECTION 1. DEFINITIONS - ABBREVIATIONS 1.1 "City" shall mean - the City of Omaha, a Nebraska Municipal Corporation. 1.2 "Contractor" shall mean — the Housing Authority of the City of Omaha, a Body Politic and Corporate (referred to herein as the "Omaha Housing Authority"), 540 South 27th Street, Omaha,Nebraska 68105. (See Exhibit"A") 1.3 "Director" shall mean - the Planning Department Director of the City of Omaha. 1.4 "Recipient" shall mean - the City of Omaha. 1.5 "Subrecipient" shall mean - a public or private non-profit agency, authority or organization receiving Continuum of Care Homeless Assistance Shelter Plus Care funds to undertake eligible activities. In this Agreement, the subrecipient is the Omaha Housing Authority. 1.6 "HUD" shall mean -the U.S. Department of Housing and Urban Development. 1.7 "Shelter Plus Care Program (S+C)" shall mean - the program conducted under the provisions of Title IV, Subtitle C, of the Stewart B. McKinney Homeless Assistance Act (McKinney Act), as amended, (42 USC 11381) and the Code of Federal Regulations (24 CFR Part 582). (See Exhibit"B") 1.8 "S+C Funds" shall mean - that portion of the Shelter Plus Care Program Grant (Fund Number 12196) awarded to the City, Grant # NE0039C7D011001, (Organization Number 128034) as may be available during Program Year 2011 (Funding Year 2010) for the use specified herein, in an amount not to exceed $158,136.00 subject to the terms, conditions, and requirements of said Grant. 1.9 "Tenant-based Rental Assistance" shall mean — a form of rental assistance in which the assisted tenant may move from a dwelling unit with a right to continued assistance (24 CFR 92.2). 1.10 "TBRA" shall mean—Tenant-Based Rental Assistance. -3- ing and Urban Development .(HUD); and, WHEREAS, from time to time it is necessary for HUD and the City to make revisions to such Shelter Plus Care Program grant agreements including the shifting of funds among categories and additions or deletions in the line items within Support Services and Operations Budgets which additions and deletions do not change the original contract amount; and, -2- all twelve projects is $2,464,338.00. The "Rental Assistance for the Chronically Homeless" project and the other Continuum of Care projects considered for funding will help provide a comprehensive approach to the development and implementation of housing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 1.11 "Chronic Homelessness" shall mean - An unaccompanied homeless individual with a disabling condition who has either been continuously homeless for a year or more or has had at least four (4) episodes of homelessness in the past three (3) years. To be considered chronically homeless, persons must have been sleeping in a place not meant for human habitation (e.g., living on the streets) and/or in emergency shelter during that time. Note that this definition of chronic homelessness does not include families. In addition, to be identified as chronically homeless, an individual must have a disabling condition, defined as follows: A diagnosable substance use disorder, serious mental illness, developmental disability, or chronic physical illness or disability, including the co-occurrence of two or more of these conditions. 1.12 "ServicePoint" shall mean - an information management system developed by Bowman Internet Systems in Shreveport, LA, permitting social service agencies to share data about clients, resources, and services. 1.13 "Application" shall mean — The application submitted by the City on the basis of which the S+C Funds were approved by HUD. Included in the application are any certifications and assurances and any information or documentation required to meet any S+C Funds conditions. A copy of the Application is attached hereto and incorporated herein by this reference as though fully set forth (see Attachment 1). 1.14 "Continuum of Care" shall mean - the coordinated and responsive network of programs and services providing emergency shelter, transitional housing and supportive services to the Omaha area's homeless individuals and families, or near homeless individuals and families. 1.15. "Contract Completion" shall mean — the complete expenditure of awarded funds, the completion of the Scope of Work as defined in Exhibit "C", or the expiration of the time frame of the Agreement, whichever comes first. 1.16 "Scope of Work" shall mean — the housing and/or supportive services to be provided homeless persons for the term of this Agreement; this work is detailed in Exhibit"C". 1.17 "Procedures" shall mean — the procedures developed by the City of Omaha for managing the rental housing assistance funds provided by HUD which describe how units will be identified and selected; how the responsibility for inspections will be handled; the process for deciding which unit a participant will occupy; how participants will be placed in, or assisted in finding appropriate housing; how rent calculations will be made and the amount of rental assistance payments determined; and what safeguards will be used to prevent the misuse of funds. -4- o not change the original contract amount; and, -2- all twelve projects is $2,464,338.00. The "Rental Assistance for the Chronically Homeless" project and the other Continuum of Care projects considered for funding will help provide a comprehensive approach to the development and implementation of housing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 SECTION 2. DUTIES AND CONDITIONS OF CITY FINANCING 2.1 Subject to and conditioned upon actual receipt of same, the City agrees to make available to the Contractor One Hundred Fifty-Eight Thousand, One Hundred Thirty-Six and No/100 Dollars ($158,136.00) in S+C Funds (Fund 12196, Organization 128034, Grant # NE0039C7D011001) for the purposes set forth in. this Agreement, and as detailed in Exhibit"C" Scope of Work. 2.1.1 City funding pursuant to this Section shall be contingent upon receipt of and subject to the availability of S+C funds in amounts adequate to meet any contractual obligations in force upon the date of execution of the Agreement as well as this proposed obligation. Should adequate funding not be available, the City shall notify the Contractor as soon as reasonably possible. At that time, the responsibilities of the Contractor under Section 3 of this Agreement shall be released, the provisions of Section 5, Paragraph 5.8 will be exercised and the Agreement will be terminated. 2.1.2 Reimbursement shall be on a monthly basis for the attached budget line item expenditures. Payments shall be made on the basis of monthly requests for payment and shall be reimbursements for actual expenditures. The Annual Operating Budget is attached as Exhibit "D". 2.1.3 Monthly billing will be submitted to the Director by the Omaha Housing Authority with the monthly progress report. The monthly bill and monthly progress report is due not later than fifteen (15) days following each monthly reporting period. 2.1.4 The City shall review and monitor the required monthly reports that identify the progress/accomplishments of the Omaha Housing Authority on the activities included in this Agreement and on contracts entered into with third parties pursuant thereto. 2.1.5 The City shall prepare monthly payment vouchers for the Omaha Housing Authority based upon the Contractor's monthly progress report and request for payment. • 2.1.6 The City shall pay the Omaha Housing Authority $12,650.00 over the course of the one year term of the S+C grant to pay the cost of eligible administrative activities (see Exhibit B, HUD 24 CFR Part 582). 2.1.7 No financial assistance provided pursuant to this Agreement may be used to replace State or local funds previously used, or designated for use, to assist homeless persons. -5- ions will be made and the amount of rental assistance payments determined; and what safeguards will be used to prevent the misuse of funds. -4- o not change the original contract amount; and, -2- all twelve projects is $2,464,338.00. The "Rental Assistance for the Chronically Homeless" project and the other Continuum of Care projects considered for funding will help provide a comprehensive approach to the development and implementation of housing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 2.1.8 Eligible Contractors. Contractor shall submit a certificate verifying that Contractor is an eligible recipient for federal funding, i.e., has not been debarred or suspended by HUD. In addition, certification shall be submitted from each contractor or subcontractor to be used on the Project to the effect that each contractor or subcontractor has not been debarred or disqualified by HUD (24 C.F.R. Part 5 and 24 D.F. R. 570.609 see Exhibit "E"). In addition, Contractor hereby certifies that it is in good standing with the Department of Health and Human Services. The Director shall approve all contractors and subcontractors prior to being hired by the Contractor. SECTION 3. DUTIES AND RESPONSIBILITIES OF THE CONTRACTOR PROJECT PERFORMANCE 3.1 The Contractor shall administer the S+C program in accordance with the S+C regulations found at 24 CFR 582 (See exhibit B) as well as the Procedures created by the City for managing the rental housing assistance funds provided by HUD. A copy of said Procedures is attached hereto, marked "Attachment 3" and incorporated herein by reference as though fully set forth. 3.2 The Contractor shall use the S+C Funds to provide tenant rental assistance to twenty-two (22) chronically homeless individuals with special emphasis on those with a serious mental illness, a chronic substance abuse disorder, or both as identified and documented by Omaha Area Continuum of Care agencies (Community Alliance Rehabilitation Services, Siena/Francis House, The Salvation Army, among others); 3.3 Metro Area Continuum of Care agencies (Community Alliance Rehabilitation Services; Siena/Francis House, The Salvation Army, among others) shall identify, document, and refer eligible clients to the Omaha Housing Authority for S+C tenant rental assistance; 3.4 Metro Area Continuum of Care agencies (Community Alliance Rehabilitation Services, Siena/Francis House, The Salvation Army, among others) shall coordinate and provide supportive services to clients receiving tenant rental assistance in an amount equal in value to the amount of rental assistance received by these clients and shall provide the documentation of these supportive services to the Omaha Housing •Authority, such services include outreach, case management, psychiatric assessment, diagnosis and treatment, psychiatric medications, day rehabilitation, vocational services, community support services and assertive community treatment services (see Exhibit"C"); 3.5 Metro Area Continuum of Care agencies (Community Alliance Rehabilitation Services, Siena/Francis House, The Salvation Army, among others) shall locate clients.in apartment housing within walking distance to public transportation and in close proximity to amenities such as grocery store, medical and mental health services, pharmacy, places of worship and recreational opportunities. -6- tation of housing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 REPORTING 3.6 The Contractor shall submit an operating budget by line item indicating all proposed expenditures and sources of revenue for the program year (see Exhibit 3.7 The Contractor shall submit monthly progress reports to the Director delineating Omaha Housing Authority and Metro Area Continuum of Care agency accomplishments for the previous 30 day period on the specific activities undertaken pursuant to this Agreement. 3.8 The Contractor shall submit monthly Reimbursement Requests to the Director delineating the revenue and line item expenditures for services undertaken pursuant to this Agreement by the Omaha Housing Authority. In addition, a monthly check register is to be submitted listing each expenditure by check number,payee, date and amount. FINANCIAL MANAGEMENT 3.9 Audit. The Contractor shall comply with all provisions and regulations of the Shelter Plus Care Program and have an annual audit completed in compliance with OMB Circular A-133. A copy of the audit shall be provided to the Director. OMB Circular A-1.33 is attached to this Agreement as Exhibit "F". The auditor shall determine the appropriate type of audit to be conducted; i.e., limited scope or full compliance. A single audit is not an allowable expense unless the Contractor expends total Federal funds over $500,000.00 in each fiscal year. A limited-scope audit may be allowable provided the auditor conducts the audit in accordance with generally accepted auditing standards and the Contractor's expense is less than $500,000.00 in each fiscal year. 3.9.1 Any deficiencies noted in audit reports must be fully cleared by the Contractor within 30 days after receipt of audit by the Contractor. Failure of the Contractor to comply with the above audit requirements will constitute a violation of this Agreement. and may result in the withholding of future payments and may constitute a default subject to. termination according to Section 5.8 referenced herein. 3.10 Accounting Standards. The Contractor agrees to comply with OMB Circular A- 110 and agrees to adhere to the accounting principles and procedures required therein, utilize adequate internal controls, and maintain necessary source documentation for all costs incurred. (Exhibit "G", attached hereto and incorporated herein as though fully set forth.) -7- ent, psychiatric medications, day rehabilitation, vocational services, community support services and assertive community treatment services (see Exhibit"C"); 3.5 Metro Area Continuum of Care agencies (Community Alliance Rehabilitation Services, Siena/Francis House, The Salvation Army, among others) shall locate clients.in apartment housing within walking distance to public transportation and in close proximity to amenities such as grocery store, medical and mental health services, pharmacy, places of worship and recreational opportunities. -6- tation of housing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 3.11 Cost Principals. The Contractor shall comply with the requirements and the standards of OMB Circular No. A-87, "Cost Principles for State, Local and Indian Tribal Governments" (Exhibit "H"), and with the requirements of OMB Circular A-110 (Exhibit "G"). Both Exhibits are attached hereto and incorporated herein as though fully set forth. 3.12 Release of Information. The Contractor and Metro Area Continuum of Care agencies participating in this project specifically hereby state, agree and certify that they are familiar with the limited purpose set forth in the Federal Laws, Rules and Regulations, and in the laws of the State of Nebraska, for which personal information requested may be used and that the information received will be used solely for those limited purposes and not to harass, degrade or humiliate any person. The information released shall be used solely for the limited purpose stated, and the Contractor and Metro Area Continuum of Care agencies participating in this project further agree to indemnify and hold harmless the City of Omaha for any liability arising out of the improper use by the Contractor or Metro Area Continuum of Care agencies of information provided. 3:13 Documentation & Record-Keeping. The Contractor and Metro Area Continuum of Care agencies participating in this project shall maintain such records and accounts, including property, personnel and financial records, as are deemed necessary by the City to assure a proper accounting for all expenses. The Comptroller General of the United States of America or any duly authorized representatives, or any duly authorized representatives of the City of Omaha, as approved by the Planning Director, shall have access to any books, documents, papers, records and accounts of the Contractor and Metro Area Continuum of Care agencies participating in this project or subcontractors which are directly pertinent to this undertaking for the purpose of making audit, examination, excerpts and transcriptions. Such records and accounts shall be retained for five years from the contract period completion. Any contract entered into by the Contractor and Metro Area Continuum of Care agencies participating in this project with any Subcontractors shall include this Section to ensure said access. 3.13.1 The Contractor and Metro Area Continuum of Care agencies involved with this project shall keep any records for three years after expiration of agreement and make any reports (including the Annual Progress Report and other reports pertaining to race, ethnicity, gender, and disability status) that HUD may require within the time frame required. 3.14 Metro Area Continuum of Care agencies participating in this project shall conduct an ongoing assessment of the supportive services required by the homeless persons being served by the project and the availability of such services, and make adjustments as appropriate. Such services shall be assessed and determined to be reasonable. -8- sing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 3.15 Participation of Homeless Persons. Metro Area Continuum of Care agencies participating in this project shall provide for the consultation and participation of not less than one homeless person or formerly homeless person on the board of directors or any equivalent policy making entity of the Contractor, to the extent that such entity considers and makes policies and decisions regarding any project, services, or assistance provided pursuant to this Agreement (Section 426[g] of the McKinney Act 142 U.S.C. 11386[g]). 3.15.1 This requirement may be waived, in writing by HUD, if the Contractor is unable to meet it and presents an acceptable plan to otherwise consult with homeless or formerly homeless persons in considering and making such policies and decisions. 3.16 Metro Area Continuum of Care agencies participating in this project must, to the maximum extent practicable, involve homeless individuals and families, through employment, volunteer services, or otherwise, in constructing, rehabilitating, maintaining, and operating the project and in providing supportive services for the project. 3.17 Continuum of Care Requirements. Metro Area Continuum of Care agencies participating in this project shall regularly and reliably attend Metro Area Continuum of Care for the Homeless (MACCH) monthly meetings, ensure that all program information is listed in the MACCH Directory, participate in the MACCH colleague feedback process, participate in the MACCH client feedback process, participate in the MACCH quality assurance/best practice process, install and implement the ServicePoint System as defined in Section 1.12, participate in the MACCH monthly housing count and point-in-time housing count (as applicable) and attend the annual State of Nebraska "Affordable Housing and Homelessness Conference". 3.18 Match Requirement. Metro Area Continuum of Care agencies participating in this project shall meet the "matching" requirement of the United States Department of Housing and Urban Development Shelter Plus Care Program by providing and documenting the receipt of supportive services equal to or greater than the value of the rental assistance received by participating clients; supportive service matching requirements for this project are detailed in Exhibit "B" (HUD 24 CFR Part 582). 3.19 Minority Business/Women Business Enterprise Plan. The Contractor shall make its best efforts to ensure that construction services, contracts and employment opportunities are affirmatively marketed to women and members of minority groups. As used in this Agreement, the term "women and members of minority groups" means a business at least fifty-one percent (51%) owned and controlled by minority group members or women. -9- homeless persons being served by the project and the availability of such services, and make adjustments as appropriate. Such services shall be assessed and determined to be reasonable. -8- sing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 SECTION 4. TERM OF THE AGREEMENT This Agreement shall be in full force and effect from August 3, 2011 through and including August 2, 2012. The Director may extend the term of this Agreement or adjust the term to coincide with actual expenditure start dates to facilitate the complete expenditure of funds. In no event shall the term be extended beyond January 31, 2013. SECTION 5. MUTUAL AGREEMENTS BETWEEN CITY AND CONTRACTOR 5.1 Captions. Captions used in this Agreement are for convenience and are not used in the construction of this Agreement. 5.2 Applicable Law. Parties to this Agreement shall conform with all existing and applicable City ordinances, resolutions, state laws, federal laws, and all existing and applicable rules and regulations. Nebraska law will govern the terms and the performance under this Agreement. 5.3 Interest of the. City. Pursuant to Section 8.05 of the Home Rule Charter, no elected official or any officer or employee of the City shall have a financial interest, direct or indirect, in any City agreement. Any violation of this section with the knowledge of the person or corporation contracting with the City shall render the Agreement voidable by the Mayor or Council. 5.4 Merger. This Agreement shall not be merged into any other oral or written agreement, lease or deed of any type. 5.5 Modification. This Agreement contains the entire agreement of the parties. No representations were made or relied upon by either party other than those that are expressly set forth herein. No agent, employee, or other representative of either party is empowered to alter any of the terms herein unless done in writing and signed by an authorized officer of the respective parties, pursuant to Section 10- 142 of the Omaha Municipal Code. 5.6 Assignment. The Contractor may not assign its rights or obligations under this Agreement without the express prior written consent of the City. 5.7 Strict Compliance. All provisions of this Agreement and each and every document that shall be attached shall be strictly complied with as written, and no substitution or change shall be made except upon written direction from authorized representatives of the parties. 5.7.1 In accordance with Section 5.5 Modification, above, such authorized representative may revise the Support Services and Operations Budgets, Exhibit "C", as may be necessary, provided such revisions are deemed by the Director to be non-substantial. Substantial changes shall be defined as those which include a change in the subrecipient, a change in the project site, or a change in the category of participants to be served. All other changes are considered to be non-substantial, including the -ia en. -9- homeless persons being served by the project and the availability of such services, and make adjustments as appropriate. Such services shall be assessed and determined to be reasonable. -8- sing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 shifting of funds among categories and additions or deletions in the Support Services and Operations Budgets, Exhibits "C" and "D". In any event, HUD shall be notified in writing of all such changes. If HUD elects to amend its S+C Agreement with the City of Omaha pursuant to such revisions, the Mayor is authorized to effect such amendment. 5.8 Termination. This Agreement may be teiiuinated by either party upon thirty (30) days written notice to the other party. Said notice shall be given when received by certified mail at the other party's usual place of business. This Agreement may also be suspended or terminated in accordance with 24 CFR 85.43, Enforcement or 24 CFR 85.44, Termination for Convenience (Exhibit "I"). Upon termination of this Agreement all funds and interest in any account hereunder shall become the property of the City and shall be returned to the City. 5.9 Reversion of Assets. Upon the expiration of this Agreement the Contractor shall transfer to the City of Omaha any S+C funds on hand at the time of expiration and any accounts receivable attributable to the use of S+C funds. Additionally, the Contractor shall ensure that any real property under the Contractor's control that was acquired or improved in whole or in part with S+C funds in excess of $25,000 is either: (i) Used to meet one of the national objectives in 24 CFR 570.208 until five years after expiration of the Agreement,or such longer period of time as determined appropriate by the City; or, (ii) Is disposed of in a manner which results in the City being reimbursed in the amount of the current fair market value of the property less any portion thereof attributable to expenditures of non-S+C funds for acquisition of, or improvement to, the property. Such reimbursement is not required after the period of time specified in accordance with(i) above. 5.10 Indemnification. The Contractor shall indemnify and hold the City harmless from and against: (1) any and all claims arising from contracts between the Contractor and third parties made to effectuate the purposes of this Agreement; and, (2) any and all claims, liabilities or damages arising from the preparation or presentation of any of the work covered by this Agreement. 5.11 Unenforceable Provisions. Any provision of this Agreement which is prohibited or unenforceable in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent of such prohibition of enforceability without invalidating the remaining provisions hereof or affecting the validity or enforceability of such provision in any other jurisdiction. 5.12 Disclosure of Lobbying. The Contractor shall certify and disclose, to the best of its knowledge and belief, that: -11- -ia en. -9- homeless persons being served by the project and the availability of such services, and make adjustments as appropriate. Such services shall be assessed and determined to be reasonable. -8- sing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 (a) No Federal appropriated funds have been paid or will be paid, by or on behalf of the Contractor, to any person for influencing or attempting to influence an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment or modification of any Federal contract, grant, loan, or cooperative agreement. (b) If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the Contractor shall complete and submit Standard Form-LLL, "Disclosure Form to Report Lobbying", in accordance with its instructions. (c) The language of this certification be included in the award documents for all subawards at all tiers,(including subcontracts, subgrants, and contracts under grants, loans, and cooperative agreements) and that all subrecipients shall certify and disclose accordingly. 5.13 Subrecipients. The Contractor shall comply with the requirements and the standards of OMB Circular No. A-87, "Cost Principles for the State, Local, and Indian Tribal Governments" (Exhibit "H"), and with the requirements of OMB Circular A-1.10 (Exhibit"G"). 5.14 Personnel and Participant Conditions. 5.14.1 Contract Compliance Clause. 5.14.1.1 Section 10-192 of the Omaha. Municipal Code, Equal Employment Opportunity Clause. The Contractor and its contractors shall not discriminate against any employee or applicant for employment because of race, religion, color, sex, age, national origin, familial or handicap status. As used herein, the word "treated" shall mean and include, without limitation, the following: recruited, whether by advertising or by other means; compensated; selected for training, including apprenticeship; promoted; upgraded; demoted; downgraded; transferred; laid off; and terminated. The Contractor and its contractors agree to and shall post in conspicuous places, available to employees and applicants for employment, notices to be provided by the contracting officers setting forth the provisions of this nondiscrimination clause. -12- of its knowledge and belief, that: -11- -ia en. -9- homeless persons being served by the project and the availability of such services, and make adjustments as appropriate. Such services shall be assessed and determined to be reasonable. -8- sing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 5.14.1.2 The Contractor and its contractors or subcontractors shall, in all solicitations or advertisements for employees placed by or on behalf of the contractor, state that all qualified applicants will receive consideration for employment without regard to race, religion, color, sex, age, national origin, familial or handicap status. 5.14.1.3 The Contractor and its contractors or subcontractors shall send to each representative of workers with which he has a collective bargaining agreement or other contract or understanding a notice advising the labor union or workers' representative of the contractor's commitments under the equal employment opportunity clause of the city and shall post copies of the notice in conspicuous places available to employees and applicants for employment. 5.14.1.4 The Contractor and its contractors or subcontractors shall furnish to the Human Rights and Relations Department all federal forms containing the information and reports required by the federal government for federal contracts under federal rules and regulations, including the information required by sections 10-192 to 10-194, inclusive, of the Omaha Municipal Code and shall permit reasonable access to his records. Records accessible to the Human Rights and Relations Department shall be those which related to Paragraphs 5.14.1.1 through 5.14.1.7 of this subsection and only after reasonable notice is given the contractor. The purpose of this provision is to provide for investigation to ascertain compliance with the program provided herein. 5.14.1.5 The Contractor and its contractors or subcontractors shall take such actions with respect to any subcontractor as the City may direct as a means of enforcing the provisions of paragraphs 5.14.1.1 through 5.14.1.7 herein, including penalties and sanctions for noncompliance; however, in the event the contractor becomes involved in or is threatened with litigation as the result of such directions by the City, the City will enter into such litigation as is necessary to protect the interests of the City and to effectuate the provisions of this division, and, in the case of contracts receiving federal assistance, the contractor or the City may request the United States to enter into such litigation to protect the interests of the United States. -13- nation clause. -12- of its knowledge and belief, that: -11- -ia en. -9- homeless persons being served by the project and the availability of such services, and make adjustments as appropriate. Such services shall be assessed and determined to be reasonable. -8- sing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 5.14.1.6 The Contractor and its contractors shall file and shall cause his subcontractors, if any, to file compliance reports with the Contractor's contractor in the same form and to the extent as required by the federal government for federal contracts under federal rules and regulations. Such compliance reports shall be filed with the City's Human Rights and Relations Department. Compliance reports filed at such times as directed shall contain information as to the employment practices, policies, programs and statistics of the Contractor and its subcontractors. 5.14.1.7 The Contractor and its contractors or subcontractors shall include the provisions of Paragraphs 5.14.1.1 through 5.14.1.7 of this section, "Equal Employment Opportunity Clause," and Section 10-193 in every contract, subcontract or purchase order so that such provisions will be binding upon each subcontractor or vendor. (Code 1980, Section 10-192; Ord. No. 35344, Sections 1, 9-26-00). 5.14.2 Workers' Compensation. The Contractor shall provide 'Workers' Compensation Insurance coverage for all employees as required by the State of Nebraska. 5.14.3 Section 3 — Employment of Low-Income Persons (Section 3 of HUD Act of 68, as amended, 1 U.S.C. 1701u). The Contractor shall make its best efforts to comply with Section 3. The purpose of Section 3 is to ensure that employment and other economic opportunities generated by HUD assistance or HUD-assisted projects covered by Section 3 shall, to the greatest extent feasible, be directed to low and. very low-income persons, particularly persons who are recipients of HUD assistance for housing (Attachment 2). 5.14.4 Conflict of Interest. The Contractor agrees to abide by the provisions of 24 C.F.R. 92.356 with respect to conflicts of interest, and covenants that it presently has financial interest and shall not acquire any financial interest, direct or indirect, which would conflict in any manner or degree with the performance of services required under this Agreement. The Contractor further covenants that in the performance of this Agreement no person having such a financial interest shall be employed or retained by the Contractor hereunder. These conflict of interest provisions apply to any person who is an employee, agent, consultant, officer or elected official or appointed official of the City or any designated public agencies or subrecipients which are receiving funds under the entitlement program. -14 -11- -ia en. -9- homeless persons being served by the project and the availability of such services, and make adjustments as appropriate. Such services shall be assessed and determined to be reasonable. -8- sing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 SECTION 6.—CONTRACTOR'S COMPLIANCE WITH OTHER FEDERAL REGULATIONS • 6.1 Environmental Review. The Developer agrees to comply with the following regulations insofar as they apply to the performance of this Agreement: 6.1.1 Clean Air Act, 42, U.S.C., 1857, et seq. 6.1.2 Federal Water Pollution Control Act, as amended, 33 U.S.C. 1251, et seq., as amended 1318 relating to inspection, monitoring entry, reports and information as well as other requirements specified in Section 114 and Section 308, and all regulations and guidelines issued thereunder. 6.1.3 Environmental Protection Agency (EPA) regulations pursuant to 40 C.F.R. Part 50, as amended. 6.1.4 National Environmental Policy Act of 1969. 6.1.5 HUD Environmental Review Procedures (24 C.F.R. Part 58). 6.1.6 Flood Disaster Protection Act of 1.973 (24 U.S.C. 4106 and P.L. 2234) in regard to the sale, lease or other transfer of land acquired, cleared or improved under the terms of the Agreement as it may apply to provisions of this Agreement. 6.1.7 Lead-Based Paint Regulations at 24 C.F.R. 570.608 and 24 C.F.R. Part 35 and in particular Sub-Part B thereof. Such regulations pertain to all HUD-assisted housing and require that all owners, prospective owners and tenants of properties constructed prior to 1978 be properly notified that such properties may include lead-based paint and require specific treatments according to the amount of HUD funding allocated to the Project. 6.1.8 Historic Preservation requirements set forth in the National Historic Preservation Act of 1966, as. amended (16 U.S.C. 470) and the procedures set forth in 36 C.F.R., Part 800, Advisory Council on Historic Preservation Procedures for Protection of Historic Properties, insofar as they apply to the performance of this Agreement. In general, this requires concurrence from the State Historic Preservation Office for all rehabilitation and demolition of historic properties that are 45 years old or older or that are included on a Federal, State or local historic property list. -15- d under this Agreement. The Contractor further covenants that in the performance of this Agreement no person having such a financial interest shall be employed or retained by the Contractor hereunder. These conflict of interest provisions apply to any person who is an employee, agent, consultant, officer or elected official or appointed official of the City or any designated public agencies or subrecipients which are receiving funds under the entitlement program. -14 -11- -ia en. -9- homeless persons being served by the project and the availability of such services, and make adjustments as appropriate. Such services shall be assessed and determined to be reasonable. -8- sing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 6.2 Uniform Relocation Act. The Developer shall comply with the applicable regulations of the Uniform Relocation Act of 1970, as amended (URA) (42 U.S.C. 4601-4655), or Section 104 (d) of the Housing and Community Development Act of 1974, as amended (Section 104 (d)), which require relocation assistance be provided to resident Developers, tenants, businesses and other occupants that are displaced as a result of a federally-assisted project. In the event that the Developer or its agent displaces any tenant-occupant of the property, it shall immediately notify the City in writing of the circumstances surrounding said displacement and comply with 24 C.F.R. 92.353. 6.3 Accessibility Requirements. The Contractor must comply with The Fair Housing Act and with Section 504 of the Rehabilitation Act of 1973 in the provision of reasonable accommodation to prospective clients and must adopt procedures to make available information on the existence and locations of facilities and services that are accessible to persons with a handicap and maintain evidence of implementation of the procedures. 6.4 Non-Discrimination. The Contractor shall not, in the performance of this Agreement, discriminate or permit discrimination in violation of federal or state laws or local ordinances because of race, color, handicap, familial status, sex, age, political or religious opinions, affiliations or national origin. SECTION 7. —DEFAULT PROVISIONS 7.1 Default. A default under this S+C Grant Agreement shall consist of using grant funds for a purpose other than as authorized by this Agreement, any noncompliance with legislative, regulatory, or other requirements applicable to this Agreement, any other material breach of this Agreement, or any material misrepresentation in the application submission. 7.1.1 Remedies. If, through any cause, the Contractor shall fail to fulfill in a timely and proper manner any obligations under this Agreement, or violate any of the covenants, representations or agreements hereof, the City may upon written notice terminate this Agreement or such parts thereof as to this Agreement, and may hold the Contractor liable for any damages caused to the City by reasons of such default and termination. -16- ial interest shall be employed or retained by the Contractor hereunder. These conflict of interest provisions apply to any person who is an employee, agent, consultant, officer or elected official or appointed official of the City or any designated public agencies or subrecipients which are receiving funds under the entitlement program. -14 -11- -ia en. -9- homeless persons being served by the project and the availability of such services, and make adjustments as appropriate. Such services shall be assessed and determined to be reasonable. -8- sing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 SECTION 8. —AUTHORIZED REPRESENTATIVES In further consideration of the mutual covenants herein contained, the parties hereto expressly agree that for the purposes of notice, including legal service of process, during the term of this Agreement, and for the period of any applicable statute or limitations thereafter, the following named individuals shall be authorized representatives of the parties: (1) City of Omaha Director, Planning Department Omaha/Douglas Civic Center 1819 Farnam Street, Suite 1100 Omaha,NE 68183 (2) Housing Authority of the City of Omaha Clifford Scott, Chief Executive Officer 540 South 27th Street Omaha,Nebraska, 68105 IN WITNESS WHEREOF, the parties have executed this Agreement as of the dates indicated below. ATTEST: CITY OF OMAHA: c i C Y CLERK O THE CITY O _ MAYOR 'THE CITY OF O % AHA HOUSING AUTHORITY 0 HE CITY OF OMAHA, a ody Polif d Corporate 141, I SC T DATE C F EXECUTIVE OFFICER PROVED AS6 FORM: i CIT ATTORNE DATE -17- i l not, in the performance of this Agreement, discriminate or permit discrimination in violation of federal or state laws or local ordinances because of race, color, handicap, familial status, sex, age, political or religious opinions, affiliations or national origin. SECTION 7. —DEFAULT PROVISIONS 7.1 Default. A default under this S+C Grant Agreement shall consist of using grant funds for a purpose other than as authorized by this Agreement, any noncompliance with legislative, regulatory, or other requirements applicable to this Agreement, any other material breach of this Agreement, or any material misrepresentation in the application submission. 7.1.1 Remedies. If, through any cause, the Contractor shall fail to fulfill in a timely and proper manner any obligations under this Agreement, or violate any of the covenants, representations or agreements hereof, the City may upon written notice terminate this Agreement or such parts thereof as to this Agreement, and may hold the Contractor liable for any damages caused to the City by reasons of such default and termination. -16- ial interest shall be employed or retained by the Contractor hereunder. These conflict of interest provisions apply to any person who is an employee, agent, consultant, officer or elected official or appointed official of the City or any designated public agencies or subrecipients which are receiving funds under the entitlement program. -14 -11- -ia en. -9- homeless persons being served by the project and the availability of such services, and make adjustments as appropriate. Such services shall be assessed and determined to be reasonable. -8- sing and service delivery programs designed to help homeless individuals and families move to permanent housing and self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 SCHEDULE OF EXHIBITS AND ATTACHMENTS Agreement Exhibit Location Description A 1.2 Articles of Incorporation, Directors, Corporate Resolutions B 1.7, 2.1.6, 3.1 HUD 24 CFR Part 582 C 1.16, 2.1, 2.1.7, 3.1, 3.3, 5.7.1 Scope of Work D 2.1.2, 5.7.1 Annual Operating Budget E 2.1.9 Use of Debarred, Suspended or Ineligible Contractors F 3.5, 3.8 OMB Circular A-133 G 3.9, 5.13 OMB Circular A-110 H 3.10, 5.13 OMB Circular A-87 I 5.8 Termination - CFR 85.43 and CFR 85.44 ATTACHMENTS 1 — Shelter Plus Care Application 2 —Equal Employment Opportunity Clause and Section 3 Clause 3 — Shelter Plus Care Procedures -18- k.‘ city comments incorporated into each deliverable. 52nd St & NW Radial Hwy 1,756.25 DATE MAILED / 0 _& -7/ f`` i OHA Created by Ord% ice No. 14292, passed by City Co, it July 11, 1935. it' By-laws adopted Aug 2, 1938. $17_4 a00Z0/ ,ca o 6 f- e 4/7e z 41q SS.tr .......:. _.._2:/ --L.0 76 i,8 i .... ........ ......: ... _..-_. :........w: r August 15, 1930 i . 4 C^ 'fjJ. 1 ~ i; IC; CITY 1 . -'il':>:':At';, the City Council of the City of o-_nha, Nobrash►, hold 3 a duly authorized rc,,ular mootingin the Council +-haribor on the 11th 1 day of June, 1933; • .� V1i�:IU.A3, at said meeting the foll '* following Ordinance No. 142'32 mas 1. enacteds • ---" . i• ORDINA!?CE No. 14292 i • AN O.;'.vU NC`„ .'F.0 rl'`.2T:'': T IM I17.C';: :;I.TY f)? CA.RATITY3 1 A 1::,U IN; AJ.IDUTY AND Cir.:1T11,1 :;UCH HOUSIUG - ! 1 . AT ";.,)itIiy CI' i:}';, CI iy CV O::LI:L4 ` U,1!; :;1 April BY . VLiTU; 1,CU i !;;;LJ. I::I`.);1:; :.)Y :;::i.17,. FtT !iO. 256, AN Ai;l a.. Ta..: F'I:,ft•;TII F..:,.,.;Ic.11 O.' TI7 L71.3IILITUHE _ OF T!L STATT; CM' trl'I31r1.: A. s . • f• BE Tr CL'-. :A11-inD BY T11+. CITY COU•.:CIL CC Tit: CITY OF ("MIAs ` 3©otion 1. That it ie neoesoary and expedient, and it i = is hereby declared noeeasary and expedient to create a rousissf; • i ' Authority for the City of O aha, for the purpose of eli tine u ie.nitary and can,;osted housing; conditions oxiatin^ within the . City of Omaha. and to aid in the housing of families of low incores. • s 4 { • '1- 1 --oets cn 2. at pursuant to the propron,isions of Cc ld.:.o 'i1e . t i No. 256, an Act of the 1f,` o h :lcs:,iori of the Legislature pure o the t State of ;obraelat, there is hereby created a_ `ousin". :Au' :ori.ty for . ti. the `.:ity of Omaha to be 1o:ally law-n and dosirnatod as the Ilousire Authority of the City of O uIxs„ to have and to possess all of the . I pawors, ri;:hta and privileges, and to assume all of the obligations t• and burdono provided in said :senate :il© No. 256. I I Seotion 3. That this Ordinance shall be in full force end i•• ; effeot from and after fiftoon days after its passage. • . ' � Roy I:. Tosv1 ,� t: -, • Mayor and i'residont of the City Council . PASSED' June 11, 1935 . s: f- . ATTES t rtrett fnnnon • { . ', City c l ark { 1 [ .,1 Roy 31. To I, 1 • Cc::iis donor • i i „� ' API'i..11:..; A- O FORM: • i So‘mx?ur L. Irtith City Attorneys 1 and j I. 1.1t:N;;A3, the terns of office of the following ronhors of the Ilousing I Authority of the `-its, of Ornha, :;:u uol J. 11017011, Joiui J. '_[irldnn, raiit • s 1 Denson, V. Ray •;ould cnd hiss Catharine ::arrick ended on July 2, 1338; d self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • J01, T.-.:;T r03.', :, purraunnt to t'ho r:rovicioils•of ',3ection S of the %:etropoli';an Gitiou ;'.o 1r.9.nr; %.uthoritioo Law of the .Mato of Uobraska, • Chapter 29, Lawn of z obras 1-a, 1933, (3enate ='.ilo. 25G) approved Iay 21, 1035, and by virtue of rry office as Vayor of the ;City of U:aaha, I hereby appoint the following five (5) persons: . <;;t!fruel J. 'owoll John J. Larkin • Grant o i on . , V. ?gay Gould Miss Catherine Carrick • to sucaood themselves as mrthers of the i:ausing; Authority of the City of Omar, for a period of ono year bya'inninr; July 3, 1933 and ending July 2, 1939. . III ';'2'm3 `zi`;-?:Xis, 1 have horemnto sired mi zee as Mayor of the City of Omaha, Nebraska, and caused the official corporate seal or said City of J:-uha to be impressed hereon this 13 day of Auuj ust, 1938. Dan 13. : utlor Jayoy Y.. Enrott Hannon cif is • (SEAL) . \ r‘ . ! Lil IL\ L1,1 . . . ei . . I NI rl I 1 a • . • f• BE Tr CL'-. :A11-inD BY T11+. CITY COU•.:CIL CC Tit: CITY OF ("MIAs ` 3©otion 1. That it ie neoesoary and expedient, and it i = is hereby declared noeeasary and expedient to create a rousissf; • i ' Authority for the City of O aha, for the purpose of eli tine u ie.nitary and can,;osted housing; conditions oxiatin^ within the . City of Omaha. and to aid in the housing of families of low incores. • s 4 { • '1- 1 --oets cn 2. at pursuant to the propron,isions of Cc ld.:.o 'i1e . t i No. 256, an Act of the 1f,` o h :lcs:,iori of the Legislature pure o the t State of ;obraelat, there is hereby created a_ `ousin". :Au' :ori.ty for . ti. the `.:ity of Omaha to be 1o:ally law-n and dosirnatod as the Ilousire Authority of the City of O uIxs„ to have and to possess all of the . I pawors, ri;:hta and privileges, and to assume all of the obligations t• and burdono provided in said :senate :il© No. 256. I I Seotion 3. That this Ordinance shall be in full force end i•• ; effeot from and after fiftoon days after its passage. • . ' � Roy I:. Tosv1 ,� t: -, • Mayor and i'residont of the City Council . PASSED' June 11, 1935 . s: f- . ATTES t rtrett fnnnon • { . ', City c l ark { 1 [ .,1 Roy 31. To I, 1 • Cc::iis donor • i i „� ' API'i..11:..; A- O FORM: • i So‘mx?ur L. Irtith City Attorneys 1 and j I. 1.1t:N;;A3, the terns of office of the following ronhors of the Ilousing I Authority of the `-its, of Ornha, :;:u uol J. 11017011, Joiui J. '_[irldnn, raiit • s 1 Denson, V. Ray •;ould cnd hiss Catharine ::arrick ended on July 2, 1338; d self-sufficiency. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (a) Changes. HUD must approve, in writing, any (b)(2) of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 § 2-216 OMAHA CODE (b) Development or maintenance of a clear- Secs. 2-233-2-250. Reserved. inghouse of information on activities affecting youth within areas of concern; ARTICLE VII. INDEMNITY OF (c) Establishment or maintenance of commu- pERSONNELt nication channels between minority youth and state or local government structures; (d) Stimulation of state or local institutions Sec. 2-251. Purpose. to be more responsive to the young It is the purpose of this article to encourage people; and elected and appointed city officials, municipal (e) Assist in the establishment and mainte- employees, appointed officers, members of nance of the metropolitan youth advisory appointed boards and commissions, and commission which will also serve as a administrative personnel to efficiently per- functional manpower area planning form their duties and to protect the individual council sub-committee. (Code 1959, § in the performance of such duty. (Code 1959, § 4.14.090; Ord. No. 26788, § 1, 5-1-73) 1.30.010; Ord. No. 28322, 5-16-78) Secs. 2-217-2-230. Reserved. Sec. 2-252. Idemnity of personnel—Defi- nition. DIVISION 4. HOUSING AUTHORITY'" For the purposes of this article, the words "city personnel" shall mean and include any Sec. 2-231. Necessity declared. elected or appointed city official, municipal employee, appointed officers, members of It is necessary and expedient and it is boards and commissions, and administrative hereby declared necessary and expedient to personnel of the city. create a housing authority for the city, for the purpose of eliminating unsanitary and con- Sec. 2-253. Same—Payment of claims. gested housing conditions existing within the city, and to aid in the housing of families of The city shall pay on behalf of any city low incomes. (Ord. No. 14924, § 20-1.1, personnel all sums which such city personnel 5-13-41; Code 1959, § 4.04.010) become obligated to pay by reason of liability imposed by law upon such city personnel Sec. 2-232. Created. individually, except as provided in section 2-254, for claims or other cause of action Pursuant to the provisions of Revised committed in good faith within the scope of Statutes of Nebraska, 1943, section 71-1518 et their employment and duties, and which seq., as amended, there is hereby created a claim was not the result of any willful or housing authority for the city to be legally wanton act of such city personnel in the known and designated as the Housing discharge of such duty. (Code 1959, § Authority of the City of Omaha, to have and 1.30.020; Ord. No. 28322, 5-16-78) to possess all of the powers, rights and privileges, and to assume all of the obliga- Sec. 2-254. Same—Exceptions. tions and burdens provided by such statute. (Ord. No. 14924, § 20-1.2, 5-13-41; Code 1959, The provisions of section 2-253 shall not be § 4.04.020) applicable in the event the city procures and carries insurance policies covering such acts •Charter reference—Housing authority, § 4.02. Annotation—Legislation creating housing authority, tCross references—Insurance, surety coverage, § and subsequent legislation validating such original 10-221 et seq.; bonds for police division members, § 25-2. legislation, held valid. Lennox u. Housing Authority of State law reference—Official bonds, R.R.S. 1943, § City of Omaha, 137 Neb 582, 290 NW 451 (1940). 14-102(8). 224 applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 tA / • ' r, O U 01 0 a O Cl) 4, co , N 4-, :*t V 1 > r-+ 4J L '~' �—' N �' C/) cn +--' '� ill '•� '-{ `0 M i•,; ,—, 00 N ' ' M Q, oo 0 oo' O oo 00 00 bU 00 cn �p 3 C W �pW �. LT.. • LT-1 d > [I.) 'dO W ti W 0 w Z3 "d z Z Zct i 3Qz Z ®'1 Za acoaa w.. a c/� a t.� a a o LCIO O � O cY -1- O o, O 0 cn0 000 .—+ 0 CI • U0 Q , 0 '1 o u bo eC .v - O • , > S v, F.._.I p j o C7 a•• o Z L� U W C.) U U W Q v) d Ca `n O O � '- � d Sri N � � N � Ooo BOO ON O N O- O O O kn �t N rT N 00 oo O� oo M p oo O� N k.p ' ' 1 00 ' vl l� i ' O N d �t , �n 01 cn O1 cn ,,p Ch cn cn Cl 'c C•I en N N N N N N N r G> N p N N p N O N O O N N O CD O N O CD Fed O ~ O O O J 4 R •j O cC V, U 0 r 0: U M ....., E ry: til (r) ;› , (..) V 12 TJ . —O,,,,, U\,, U '�v, ^C O s �I ��,.. C (v O • a c3 C O as >I z V cr) - � N M U O pN ON CDN O�N pvl1. N I d~ �1�.no �0 oN0` e U - o p ca o�� � o N CD Ca ca aa, CV as tai z yb cs 0 cc1 y viH A �} Ny• a nZ �o lya) ,0 `� ct o ff ` Z H ZN c/) H PC tiN tiH AN jib•J3uiGA` s amended, there is hereby created a claim was not the result of any willful or housing authority for the city to be legally wanton act of such city personnel in the known and designated as the Housing discharge of such duty. (Code 1959, § Authority of the City of Omaha, to have and 1.30.020; Ord. No. 28322, 5-16-78) to possess all of the powers, rights and privileges, and to assume all of the obliga- Sec. 2-254. Same—Exceptions. tions and burdens provided by such statute. (Ord. No. 14924, § 20-1.2, 5-13-41; Code 1959, The provisions of section 2-253 shall not be § 4.04.020) applicable in the event the city procures and carries insurance policies covering such acts •Charter reference—Housing authority, § 4.02. Annotation—Legislation creating housing authority, tCross references—Insurance, surety coverage, § and subsequent legislation validating such original 10-221 et seq.; bonds for police division members, § 25-2. legislation, held valid. Lennox u. Housing Authority of State law reference—Official bonds, R.R.S. 1943, § City of Omaha, 137 Neb 582, 290 NW 451 (1940). 14-102(8). 224 applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 I RESOLUTION NO. 2011 - 60 CITY OF OMAHA SHELTER PLUS CARE PROGRAM WHEREAS, the Cityof Omaha wishes to contract the services of the HousingAuthorityof the City of Omaha (OHA) to administer the Shelter Plus Care Program; and WHEREAS, the program would provide rental assistance to approximately 20 chronically homeless individuals in Omaha; and WHEREAS, the City of Omaha is allocating $158,136.00 to OHA to cover funding for the twelve-month period (August 3, 2011 to August 2, 2012); and WHEREAS, in addition to the voucher funding, OHA will receive $12,650.00 to administer the program during the twelve month period; and WHEREAS, OHA staff recommends that the Board of Commissioners of the Housing Authority of the City of Omaha approve the contract between the City of Omaha and the Housing Authority of the City of Omaha relating to funding and administration of the Shelter Plus Care Program, and further, that the Chief Executive Officer be authorized to execute the same. NOW, THEREFORE BE IT RESOLVED THAT the Board of Commissioners of the Housing Authority of the City of Omaha hereby approves the contract between the City of Omaha and the Housing Authority of the City of Omaha relating to funding and administration of the Shelter Plus Care Program, and further, that the Chief Executive Officer be authorized to execute the same. This resolution shall take effect immediately. <FAk Fred Conley, airman OHA Board of Commissioners ATTEST I, Clifford Scott, Secretary of the Housing Authority of the City of Omaha, do hereby certify that this resolution was properly adopted at the regular meeting of the Board ommissioners of the Housing Authority of the City of Omaha held Septe b 22 011. 7la ffor cots, Secret ry Housing Authority of the City of Omaha 9/22/11 c3 C O as >I z V cr) - � N M U O pN ON CDN O�N pvl1. N I d~ �1�.no �0 oN0` e U - o p ca o�� � o N CD Ca ca aa, CV as tai z yb cs 0 cc1 y viH A �} Ny• a nZ �o lya) ,0 `� ct o ff ` Z H ZN c/) H PC tiN tiH AN jib•J3uiGA` s amended, there is hereby created a claim was not the result of any willful or housing authority for the city to be legally wanton act of such city personnel in the known and designated as the Housing discharge of such duty. (Code 1959, § Authority of the City of Omaha, to have and 1.30.020; Ord. No. 28322, 5-16-78) to possess all of the powers, rights and privileges, and to assume all of the obliga- Sec. 2-254. Same—Exceptions. tions and burdens provided by such statute. (Ord. No. 14924, § 20-1.2, 5-13-41; Code 1959, The provisions of section 2-253 shall not be § 4.04.020) applicable in the event the city procures and carries insurance policies covering such acts •Charter reference—Housing authority, § 4.02. Annotation—Legislation creating housing authority, tCross references—Insurance, surety coverage, § and subsequent legislation validating such original 10-221 et seq.; bonds for police division members, § 25-2. legislation, held valid. Lennox u. Housing Authority of State law reference—Official bonds, R.R.S. 1943, § City of Omaha, 137 Neb 582, 290 NW 451 (1940). 14-102(8). 224 applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • N..-r, .uW'.W 24 CFR Ch.V(4-1-09 Edition) PART 582-SHELTER PLUS CARE Subpart D-Program Requirements Subpart A-General 582.300 General operation. 582.305 Housing quality standards; rent reasonableness. 582.310 Resident rent. 582.315 Occupancy agreements. 582.320 Termination of assistance to participants. 582.325 Outreach activities. 582.330 Nondiscrimination and equal opportunity requirements. 582.335 Displacement,relocation,and real property acquisition. 582.340 Other Federal requirements. Subpart E-Administration 582.400 Grant agreement. 582.405 Program changes. 582.410 Obligation and deobligation of funds. AUTHORITY: 42 U.S.C. 3535(d)and 11403- 11407b. SOURCE: 58 FR 13892, Mar. 15, 1993, unless otherwise noted. Subpart A-General § 582.1 Purpose and scope. (a) General. The Shelter Plus Care program (S+C) is authorized by title IV, subtitle F, of the Stewart B. McKinney Homeless Assistance Act (the McKinney Act) (42 U.S.C. 11403- 11407b). S+C is designed to link rental assistance to supportive services for hard-to-serve homeless persons with disabilities (primarily those who are seriously mentally ill; have chronic problems with alcohol, drugs, or both; or have acquired PART 582-SHELTER PLUS CARE immunodeficiency syndrome (AIDS)and related Subpart A-General diseases) and their families.The program provides grants to be used for rental assistance Sec. for permanent housing for homeless persons 582.1 Purpose and scope with disabilities. Rental assistance grants must 582.5 Definitions.. be matched in the aggregate by supportive Subpart B-Assistance Provided services that are equal in value to the amount 582.100 Program component descriptions. of rental assistance and appropriate to the 582.105 Rental assistance amounts and payments. needs of the population to be served. Recipients 582.110 Matching requirements. are chosen on a competitive basis nationwide. 582.115 Limitations on assistance. (b) Components. Rental assistance is 582.120 Consolidated plan. provided through four components described in Subpart C-Application and Grant Award § 582.100. Applicants may apply for assistance under any one of the four components, or a 582.200 Application and grant award. combination. 582.230 Environmental review [58 FR 13892,Mar. 15,1993,as amended at 61 FR 51169,Sept.30, 1996] www.hud.gov espanol.hud.gov Page 5 . (Ord. No. 14924, § 20-1.2, 5-13-41; Code 1959, The provisions of section 2-253 shall not be § 4.04.020) applicable in the event the city procures and carries insurance policies covering such acts •Charter reference—Housing authority, § 4.02. Annotation—Legislation creating housing authority, tCross references—Insurance, surety coverage, § and subsequent legislation validating such original 10-221 et seq.; bonds for police division members, § 25-2. legislation, held valid. Lennox u. Housing Authority of State law reference—Official bonds, R.R.S. 1943, § City of Omaha, 137 Neb 582, 290 NW 451 (1940). 14-102(8). 224 applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the type of persons with disabilities to be not be available; served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit www.hud.gov espanol.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Ofc. of Asst. Secy., Comm. Planning, Develop., HUD § 582.5 § 582.5 Definitions. (1) A person shall be considered to have a The terms Fair Market Rent (FMR), HUD, disability if such person has a physical, mental, Public Housing Agency (PHA), Indian Housing or emotional impairment which is expected to Authority ) Secretary be of long-continued and indefinite duration; (INA , and are defined in 24 CFR part 5. substantially impedes his or her ability to live As used in this part: independently; and is of such a nature that such Acquired immunodeficiency syndrome ability could be improved by more suitable (AIDS) and related diseases has the meaning housing conditions. given in section 853 of the AIDS Housing (2) A person will also be considered to Opportunity Act(42 U.S.C. 12902). have a disability if he or she has a Applicant has the meaning given in section developmental disability, which is a severe, 462 of the McKinney Act(42 U.S.C. 11403g). chronic disability that- Eligible person means a homeless person (i) Is attributable to a mental or physical' with disabilities (primarily persons who are impairment or combination of mental and seriously mentally ill; have chronic problems physical impairments; with alcohol, drugs, or both; or have AIDS and (ii) Is manifested before the person attains related diseases) and, if also homeless, the age 22; family of such a person. To be eligible for (iii) Is likely to continue indefinitely; assistance, persons must be very low income, (iv) Results in substantial functional except that low-income individuals may be limitations in three or more of the following assisted under the SRO component in areas of major life activity: accordance with 24 CFR 813.105(b). (A) Self-care; Homeless or homeless individual has the (B) Receptive and expressive language; • meaning given in section 103 of the McKinney (C) Learning; Act(42 U.S.C. 11302). (D) Mobility; Indian tribe has the meaning given in (E) Self-direction; section 102 of the Housing and Community (F) Capacity for independent living; and Development Act of 1974 (42 U.S.C. 5302). (G) Economic self-sufficiency; and Low-income means an annual income not in (v) Reflects the person's need for a excess of 80 percent of the median income for combination and sequence of special, the area, as determined by HUD. HUD may interdisciplinary, or generic care, treatment, or establish income limits higher or lower than 80 other services which are of lifelong or extended percent of the median income for the area on duration and are individually planned and the basis of its finding that such variations are coordinated. necessary because of the prevailing levels of (3) Notwithstanding the preceding provisions of this definition, construction costs or unusually high or low the term person family incomes. with disabilities includes, except in the case of Nonprofit organization has the meaning the SRO component, two or more persons with given in section 104 of the Cranston-Gonzalez disabilities living together, one or more such National Affordable Housing Act(42 U.S.C. persons living with another person who is 12704). The term nonprofit organization also determined to be important to their care or includes a community mental health center well-being, and the surviving member or established as a public nonprofit organization. members of any household described in the first Participant means an eligible person who sentence of this definition who were living, in a has been selected to participate in S+C. unit assisted under this part, with the deceased Person with disabilities means a household member of the household at the time of his or composed of one or more persons at least one her death. (In any event, with respect to the of whom is an adult who has a disability. surviving member or members of a household, the right to rental assistance under this part will terminate at the end of the grant period www.hud.gov espanol.hud.gov Page 6 l.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 § 582.100 24 CFR Ch. V(4-1-09 Edition) under which the deceased member was a necessary because of unusually high or low participant.) family incomes. Recipient means an applicant approved to [61 FR 51169,Sept.30,1996;62 FR 13539,Mar.21,1997] receive a S+C grant. Seriously mentally ill has the meaning given Subpart B-Assistance Provided in section 462 of the McKinney Act(42 U.S.C. 11403g). § 582.100 Program component descriptions. Single room occupancy(SRO) housing means a unit for occupancy by one person, (a) Tenant-based rental assistance (TRA). which need not but may contain food Tenant-based rental assistance provides grants preparation or sanitary facilities, or both. for rental assistance which permit participants Sponsor means a nonprofit organization to choose housing of an appropriate size in which owns or leases dwelling units and has which to reside. Participants retain the rental assistance if they move. Where necessary to contracts with a recipient to make such units facilitate the coordination of supportive services, • available to eligible homeless persons and grant recipients may require participants to live receives rental assistance payments under the in a specific area for their entire period of SRA component. participation or in a specific structure for the State has the meaning given in section 462 first year and in a specific area for the of the McKinney Act (42 U.S.C. 11403g). remainder of their period of participation. Supportive service provider, or service provider, Recipients may not define the area in a way means a person or organization licensed or that violates the Fair Housing Act or the otherwise qualified to provide supportive Rehabilitation Act of 1973. The term of the services, either for profit or not for profit. grant between HUD and the grant recipient for Supportive services means assistance that- TRA is five years. (1) Addresses the special needs of eligible (b) Project-based rental assistance (PRA). persons; and Project-based rental assistance provides grants (2) Provides appropriate services or assists for rental assistance to the owner of an existing such persons in obtaining appropriate services, structure, where the owner agrees to lease the including health care, mental health treatment, subsidized units to participants. Participants do alcohol and other substance abuse services, not retain rental assistance if they move. Rental child care services, case management services, subsidies are provided to the owner for a period counseling, supervision, education,job training, of either five or ten years. To qualify for ten and other services essential for achieving and maintaining independent living. years of rental subsidies, the owner must complete at least$3,000 of eligible (Inpatient acute hospital care does not qualify rehabilitation for each unit(including the unit's as a supportive service.). Unit of general local government has the prorated share of work to be accomplished on meaning given in section 102 of the Housing common areas or systems),to make the and Community Development Act of 1974 (42 structure decent, safe and sanitary. This U.S.C. 5302). rehabilitation must be completed with in 12 Very low-income means an annual income months of the grant award. not in excess of 50 percent of the median (c) Sponsor-based rental assistance (SRA). income for the area, as determined by HUD, Sponsor-based rental assistance provides grants with adjustments for smaller and larger families. for rental assistance through contracts between HUD may establish income limits higher or lower the grant recipient and sponsor organizations. A than 50 percent of the median income for the sponsor,may be a private, nonprofit area on the basis of its finding that such organization or a community mental health variations are agency established as a public nonprofit organization. Participants reside in housing owned or leased by www.hud.gov espanol.hud.gov Page 7 od www.hud.gov espanol.hud.gov Page 6 l.hud.gov Page 17 's determination of whether www.hud.gov espanol.hud.gov Page 16 field office. www.hud.gov espanol.hud.gov Page 15 general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Ofc. of Asst. Secy., Comm. Planning, Develop., HUD § 582.105 the sponsor. The term of the grant between . program that includes a range of housing types HUD and the grant recipient for SRA is five with differing levels of supportive services. years. Rental assistance may include security deposits (d) Moderate rehabilitation for single room on units in an amount up to one month's rent. occupancy dwellings (SRO). (1)The SRO (b) Amount of the grant.The amount of component provides grants for rental assistance the grant is based on the number and size of in connection with the moderate rehabilitation units proposed by the applicant to be assisted of single room occupancy housing units. over the grant period. The grant amount is Resources to initially fund the cost of calculated by multiplying the number of units rehabilitating the dwellings must be obtained proposed times the applicable Fair Market Rent from other sources. However, the rental (FMR) of each unit times the term of the grant. assistance covers operating expenses of the (c) Payment of grant. (1)The grant rehabilitated SRO units occupied by homeless amount will be reserved for rental assistance persons, including debt service to retire the cost over the grant period. An applicant's grant of the moderate rehabilitation over a ten-year request is an estimate of the amount needed for period, rental assistance. Recipients will make draws (2) SRO housing must be in need of from the reserved amount to pay the actual moderate rehabilitation and must meet the costs of rental assistance for program requirements of 24 CFR 882.803(a). Costs participants. For TRA, on demonstration of associated with rehabilitation of common areas need, up to 25 percent of the total rental may be included in the calculation of the cost assistance awarded may be spent in any one of for assisted units based on the proportion of the . the five years, or a higher percentage if number of units to be assisted under this part to • approved by HUD, where the applicant provides the total number of units. evidence satisfactory to HUD that it is financially (3) SRO assistance may also be used for committed to providing the housing assistance efficiency units selected for rehabilitation under described in the application for the full five-year this program, but the gross rent(contract rent period. plus any utility allowance)for those units will be (2) A recipient must serve at least as many no higher than for SRO units (i.e., 75 percent of participants as shown in its application. Where the 0-bedroom Moderate Rehabilitation Fair the grant amount reserved for rental assistance Market Rent). over the grant period exceeds the amount that (4) The requirements regarding will be needed to pay the actual costs of rental maintenance, operation, and inspections assistance, due to such factor as contract rents described in 24 CFR 882.806(b)(4) and being lower than FMRs and participants are 882.808(n) must be met. being able to pay a portion of the rent, (5) Governing regulations. Except where recipients may use the remaining funds for the there is a conflict with any requirement under costs of administering the housing assistance, this part or where specifically provided, the SRO as described in paragraph (e) of this section, for component will be governed by the regulations damage to property, as described in paragraph set forth in 24 CFR part 882, subpart H. (f) of this section, for covering the costs of rent increases, or for serving a great number of § 582.105 Rental assistance amounts and participants. payments. (d) Vacancies. (1) If a unit assisted under (a) Eligible activity. S+C grants may be this part is vacated before the expiration of the used for providing rental assistance for housing occupancy agreement described in § 582.315 of occupied by participants in the program and this part, the assistance for the unit may administrative costs as provided for in continue for a maximum of 30 days from the paragraph (e) of this section, except that the end of the month in which the unit was vacated, housing may not be currently receiving Federal unless occupied by another eligible person. No funding for rental assistance or operating costs additional assistance under other HUD programs. Recipients may design a housing www.hud.gov espanol.hud.gov Page 8 w.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • § 582.110 24 CFR Ch. V(4-1-09 Edition) will be paid until the unit is occupied by another funds are provided), as well as State, local, and eligible person. private sources, provided that funds from the (2) As used in this paragraph (d), the term other source are not statutorily prohibited to be "vacate" does not include brief periods of used as a match. inpatient care, not to exceed 90 days for each (2) Only services that are provided after occurrence. the execution of the grant agreement may (e) Administrative costs. (1) Up to eight count toward the match. percent of the grant amount may be used to (3) It is the responsibility of the recipient to pay the costs of administering the housing ensure that any funds or services used to satisfy assistance. Recipients may contract with the matching requirements of this section are another entity approved by HUD to administer eligible under the laws governing the funds or the housing assistance. services to be used as matching funds or (2) Eligible administrative activities include services for a grant awarded under this processing rental payments to landlords, program. examining participant income and family (b) Availability to participants. Recipients composition, providing housing information and must give reasonable assurances that assistance, inspecting units for compliance with supportive services will be available to housing quality standards, and receiving into participants for the entire term of the rental the program new participants.This assistance. The value of the services provided to administrative allowance does not include the a participant, however, does not have to equal cost of administering the supportive services or the amount of rental assistance provided that the grant (e.g., costs of preparing the participant, nor does the value have to be equal application, reports or audits required by HUD), to the amount of rental assistance on a which are not eligible activities under a S+C year-to-year basis. grant. (c) Calculating the value of supportive (f) Property damage. Recipients may use services. In calculating the amount of the grant funds in an amount up to one month's matching supportive services, applicants may rent to pay for any damage to housing due to count: the action of a participant. (1) Salaries paid to staff of the recipient to [58 FR 13892,Mar.15,1993,as amended at 61 FR 51170,Sept.30, provide supportive services to S+C participants; 1996] (2) The value of supportive services § 582.110 Matching requirements. provided by other persons or organizations to S+C participants; (a) Matching rental assistance with (3) The value of time and services supportive services. (1)To qualify for rental contributed by volunteers at the rate of$10.00 assistance grants, an applicant must certify that an hour, except for donated professional it will provide or ensure the provision of services which may be counted at the supportive services, including funding the customary charge for the service provided services itself if the planned resources do not (professional services are services ordinarily become available for any reason, appropriate to performed by donors for payment, such as the the needs of the population being served, and services of health professionals, that are at least equal in value to the aggregate amount equivalent to the services they provide in their of rental assistance funded by HUD. The occupations); supportive services may be newly created for (4) The value of any lease on a building the program or already in operation, and may used for the provision of supportive services, be provided or funded by other Federal, State, provided the value included in the match is no local, or private programs in accordance with 42 more than the prorated share used for the U.S.C. 11403b.This statute provides that a program; and recipient may use funds from any source, (5) The cost of outreach activities, as including any other Federal source(but described in § 582.325(a) of this part. excluding the specific statutory subtitle from [58 FR 13892,Mar.15,1993,as amended at 73 FR 75325,Dec. 11, which S+C 2008] www.hud.gov espanol.hud.gov Page 9 rams. Recipients may design a housing www.hud.gov espanol.hud.gov Page 8 w.hud.gov espanol.hud.gov Page 10 U z U z H F. C.) 0 C.) C.) 0 H W E. 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Ofc.of Asst. Secy., Comm. Planning, Develop., HUD § 582.120 § 582.115 Limitations on assistance. its internal governance, and it may retain religious terms in its organization's name, select (a) Current occupants. Current occupants its board members on a religious basis, and of the real property are not eligible for g assistance under this part. However, as include religious references in its organization's described in § 582.335, persons displaced as a mission statements and other governing direct result of acquisition, rehabilitation, or documents. demolition for a project under the S+C program (4) An organization that participates in the are eligible for and must be provided relocation S+C program shall not, in providing program assistance at Uniform Relocation Act levels. assistance,discriminate against a program beneficiary or prospective program beneficiary (b) Amount of assistance provided within a on the basis of religion or religious belief. jurisdiction. HUD will limit the amount of (5) If a State or local government assistance provided within the jurisdiction of voluntarily contributes its own funds to any one unit of local government to no more supplement federally funded activities, the State. than 10 percent of the amount available. (c) Faith-based activities. (1) Organizations or local government has the option to segregate that are religious or faith-based are eligible, on the Federal funds or commingle them. However, the same basis as any other organization, to if the funds are commingled,this section applies to all of the commingled funds. participate in the S+C program. Neither the (d) Maintenance of effort. No assistance Federal government nor a State or local received under this part(or any State or local government receiving funds under S+C government funds used to supplement this programs shall discriminate against an assistance) may be used to replace funds organization on the basis of the organization's provided under any State or local government religious character or affiliation. assistance programs previously used, or (2) Organizations that are directly funded under the S+C program may not engage in designated for use, to assist persons with inherently religious activities, such as worship, disabilities, homeless persons, or homeless religious instruction, or proselytization as part of persons with disabilities. the programs or services funded under this part. [58 FR 13892,Mar.15,1993,as amended at 68 FR 56407,Sept.30, 2003] If an organization conducts such activities, the activities must be offered separately, in time or location, from the programs or services funded § 582.120 Consolidated plan. under this part, and participation must be (a) Applicants that are States or units of voluntary for the beneficiaries of the general local government. The applicant must HUD-funded programs or services. have a HUD-approved complete or abbreviated (3) A religious organization that consolidated plan, in accordance with 24 CFR participates in the S+C program will retain its part 91, and must submit a certification that the independence from Federal, State, and local application for funding is consistent with the governments, and may continue to carry out its HUD-approved consolidated plan. Funded mission, including the definition, practice and applicants must certify in a grant agreement expression of its religious beliefs, provided that that they are following the HUD-approved it does not use direct S+C funds to support any consolidated plan. If the applicant is a State, inherently religious activities, such as worship, and the project will be located in a unit of religious instruction, or proselytization. Among general local government that is required to other things, faith-based organizations may use have, or has, a complete consolidated plan, or space in their facilities to provide S+C-funded that is applying for Shelter Plus Care assistance services, without removing religious art, icons, under the same Notice of Fund Availability scriptures, or other religious symbols. In (NOFA) and will have an abbreviated addition, an S+C-funded religious organization consolidated plan with respect to that retains its authority over application,the State also must submit a certification by the unit of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • § 582.200 24 CFR Ch.V(4-1-09 Edition) of general local government's HUD-approved (b) Rating criteria. HUD will award funds consolidated plan. based on the criteria specified in section (b) Applicants that are not States or units 455(a)(1)through (8) of the McKinney Act (42 of general local government. The applicant must U.S.C. 11403d(1)- 11403d(8)) and on the submit a certification by the jurisdiction in which following criteria authorized by section the proposed project will be located that the 455(a)(9)of the McKinney Act(42 U.S.C. jurisdiction is following its HUD-approved 11403d(9)): consolidated plan and the applicant's application (1) The extent to which the applicant has for funding is consistent with the jurisdiction's demonstrated coordination with other Federal, HUD-approved consolidated plan. The State, local, private and other entities serving certification must be made by the unit of homeless persons in the planning and operation general local government or the State, in of the project, to the extent practicable; accordance with the consistency certification (2) Extent to which the project targets provisions of the consolidated plan regulations, homeless persons living in emergency shelters, 24 CFR part 91, subpart F. supportive housing for homeless persons, or in (c) Indian tribes and the Insular Areas of places not designed for, or ordinarily used as, a Guam, the U.S. Virgin Islands,American Samoa, regular sleeping accommodation for human and the Northern Mariana Islands.These beings; entities are not required to have a consolidated (3) Quality of the project; and plan or to make consolidated plan certifications. (4) Extent to which the program will serve An application by an Indian tribe or other homeless persons who are seriously mentally ill, applicant for a project that will be located on a have chronic alcohol and/or drug abuse reservation of an Indian tribe will not require a problems, or have AIDS and related diseases. certification by the tribe or the State. However, (Approved by the Office of Management and Budget under control nuwhere an Indian tribe is the applicant for a [61 FRr 1172500,Sept. project that will not be located on a reservation, [61 51170,Sep 30,1996] the requirement for a certification under paragraph (b) of this section will apply. § 582.230 Environmental review. (d) Timing of consolidated plan certification (a) Activities under this part are subject to submissions. Unless otherwise set forth in the HUD environmental regulations in part 58 of this NOFA, the required certification that the title, except that HUD will perform an application for funding is consistent with the environmental review in accordance with part HUD-approved consolidated plan must be 50 of this title prior to its approval of any submitted by the funding application submission conditionally selected applications from PHAs for deadline announced in the NOFA. Fiscal Year 2000 and prior years for other than [60 FR 16379,Mar.30,1995] the SRO component. For activities under a grant to a PHA that generally would be subject to Subpart C-Application and Grant review under part 58, HUD may make a finding Award in accordance with § 58.11(d) and may itself perform the environmental review under the § 582.200 Application and grant award. provisions of part 50 of this title if the recipient (a) Review. When funds are made PHA objects in writing to the responsible entity's available for assistance, HUD will publish a performing the review under part 58. notice of fund availability in the FEDERAL Irrespective of whether the responsible entity in REGISTER,in accordance with the requirements accord with part 58 (or HUD in accord with part of 24 CFR part 4. Applications will be reviewed 50) performs the environmental review, the and screened in accordance with the guidelines, recipient shall supply all available, relevant rating criteria and procedures published in the information necessary for the responsible entity notice. (or HUD, if applicable) to perform for each property any environmental review required by this part. www.hud.gov espanol.hud.gov Page 11 to that retains its authority over application,the State also must submit a certification by the unit of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Ofc. of Asst. Secy., Comm. Planning, Develop., HUD § 582.305 The recipient also shall carry out mitigating (2) To the maximum extent practicable, measures required by the responsible entity(or each recipient must involve homeless individuals HUD, if applicable)or select alternate eligible and families, through employment, volunteer property. HUD may eliminate from consideration services, or otherwise, in constructing or any application that would require an rehabilitating housing assisted under this part Environmental Impact Statement(EIS). and in providing supportive services required (b) The recipient, its project partners and under § 582.215 of this part. their contractors may not acquire, rehabilitate, (b) Ongoing assessment of housing and convert, lease, repair, dispose of, demolish, or supportive services. Each recipient of assistance construct property for a project under this part, must conduct an ongoing assessment of the or commit or expend.HUD or local funds for housing assistance and supportive services such eligible activities under this part, until the required by the participants, and make responsible entity(as defined in § 58.2 of this adjustments as appropriate. title) has completed the environmental review (c) Adequate supportive services. Each procedures required by part 58 and the recipient must assure that adequate supportive environmental certification and RROF have been services are available to participants in the approved or HUD has performed an program. environmental review under part 50 and the (d) Records and reports. (1) Each recipient recipient has received HUD approval of the must keep any records and, within the property. HUD will not release grant funds if the timeframe required, make any reports (including recipient or any other party commits grant those pertaining to race, ethnicity, gender, and funds (i.e., incurs any costs or expenditures to disability status data) that HUD may require. be paid or reimbursed with such funds) before (2) Each recipient must keep on file, and the recipient submits and HUD approves its make available to the public on request, a RROF (where such submission is required). description of the procedures used to select [68 FR 56130,Sept.29,2003] sponsors under the SRA component and buildings under the SRO, SRA, and PRA SubSubpart D-Pro ram Requirements components. P 9 eQ (3) Each recipient must develop, and make available to the public upon request, its § 582.300 General operation. procedures for managing the rental housing (a) Participation of homeless individuals. assistance funds provided by HUD. At a (1) Each recipient must provide for the minimum, such procedures must describe how consultation and participation of not less than units will be identified and selected; how the one homeless individual or formerly homeless responsibility for inspections will be handled; individual on the board of directors or other the process for deciding which unit a participant equivalent policy-making entity of the recipient, will occupy; how participants will be placed in, to the extent that the entity considers and or assisted in finding appropriate housing; how makes policies and decisions regarding any rent calculations will be made and the amount housing assisted under this part or services for of rental assistance payments determined; and the participants.This requirement is waived if what safeguards will be used to prevent the the applicant is unable to meet the requirement misuse of funds. and presents a plan, which HUD approves, to (Approved by the Office of Management and Budget under control otherwise consult with homeless or formerlynumber 59 ,Ma8) [58 FR 13892,Mar.15,1993,as amended at 61 FR 51171,Sept.30, homeless individuals in considering and making 1996] such policies and decisions. Participation by such an individual who also is.a participant § 582.305 Housing quality standards; under the program does not constitute a conflict rent reasonableness. of interest under§ 582.340(b) of this part. (a) Housing quality standards. Housing assisted under this part must meet the www.hud.gov espanol.hud.gov Page 12 d.gov Page 11 to that retains its authority over application,the State also must submit a certification by the unit of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • § 582.310 24 CFR Ch. V(4-1-09 Edition) applicable housing quality standards (HQS) (2) Recipients must examine a participant's under § 982.401 of this title-except that § income initially, and at least annually thereafter, 982.401(j) of this title does not apply and to determine the amount of rent payable by the instead part 35, subparts A, B, K and R of this participant. Adjustments to a participant's rental title apply-and, for SRO under § 882.803(b) of payment must be made as necessary. this title. Before any assistance will be provided (3) As a condition of participation in the on behalf of a participant, the recipient, or program, each participant must agree to supply another entity acting on behalf of the recipient the information or documentation necessary to (other than the owner of the housing), must verify the participant's income. Participants must physically inspect each unit to assure that the provide the recipient information at any time unit meets the HQS. Assistance will not be regarding changes in income or other provided for units that fail to meet the HQS, circumstances that may result in changes to a unless the owner corrects any deficiencies participant's rental payment. within 30 days from the date of the lease [66 FR 6225,Jan.19,2001] agreement and the recipient verifies that all deficiencies have been corrected. Recipients § 582.315 Occupancy agreements. must also inspect all units at least annually (a) Initial occupancy agreement. during the grant period to ensure that the units Participants must enter into an occupancy continue to meet the HQS. agreement for a term of at least one month. (b) Rent reasonableness. HUD will only The occupancy agreement must be provide assistance for a unit for which the rent automatically renewable upon expiration, except is reasonable. For TRA, PRA, and SRA, it is the on prior notice by either party. responsibility of the recipient to determine whether the rent charged for the unit receiving (b) Terms of agreement. In addition to standard lease provisions, the occupancy rental assistance is reasonable in relation to rents being charged for comparable unassisted agreement may also include a provision units, taking into account the location, size, requiring the participant to take part in the supportive services provided through the type, quality, amenities, facilities, and management and maintenance of each unit, as program as a condition of continued occupancy. well as not in excess of rents currently being charged by the same owner for comparable § 582.320 Termination of assistance to unassisted units. For SRO, rents are calculated participants. in accordance with 24 CFR 882.805(g). (a) Termination of assistance. The recipient [58 FR 13892,Mar. 15,1993,as amended at 61 FR 51171,Sept.30, may terminate assistance to a participant who 1996;64 FR 50226,Sept.15,1999] violates program requirements or conditions of § 582.310 Resident rent. occupancy. Recipients must exercise judgment and examine all extenuating circumstances in (a) Amount of rent. Each participant must determining when violations are serious enough pay rent in accordance with section 3(a)(1) of to warrant termination, so that a participant's the U.S. Housing Act of 1937 (42 U.S.C. assistance is terminated only in the most severe 1437a(a)(1)), except that in determining the cases. Recipients are not prohibited from rent of a person occupying an intermediate care resuming assistance to a participant whose facility assisted under title XIX of the Social assistance has been terminated. Security Act, the gross income of this person is (b) Due process. In terminating assistance the same as if the person were being assisted to a participant, the recipient must provide a under title XVI of the Social Security Act. formal process that recognizes the rights of (b) Calculating income. (1) Income of individuals receiving assistance to due process participants must be calculated in accordance of law. This process, at a minimum, must with 24 CFR 5.609 and 24 CFR 5.611(a). consist of: www.hud.gov espanol.hud.gov Page 13 www.hud.gov espanol.hud.gov Page 12 d.gov Page 11 to that retains its authority over application,the State also must submit a certification by the unit of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Ofc.of Asst. Secy., Comm. Planning, Develop., HUD § 582.330 (1) Written notice to the participant homeless persons must, within the designated containing a clear statement of the reasons for population, comply with the prohibitions against termination; discrimination against handicapped individuals (2) A review of the decision, in which the under section 503 of the Rehabilitation Act of participant is given the opportunity to present 1973 (29 U.S.C. 794) and implementing written or oral objections before a person other regulations at 41 CFR chapter 60-741. than the person (or a subordinate of that (2) The nondiscrimination and equal person)who made or approved the termination opportunity requirements set forth at part 5 of decision; and this title are modified as follows: (3) Prompt written notice of the final (i)The Indian Civil Rights Act(25 decision to the participant. U.S.C. 1301 et seq.)applies to tribes when they exercise their powers of self-government, and § 582.325 Outreach activities. to IHAs when established by the exercise of Recipients must use their best efforts to such powers. When an IHA is established under ensure that eligible hard-to-reach persons are State law, the applicability of the Indian Civil served by S+C. Recipients are expected to make Rights Act will be determined on a case-by-case sustained efforts to engage eligible persons so basis. Projects subject to the Indian Civil Rights that they may be brought into the program. Act must be developed and operated in Outreach should be primarily directed toward compliance with its provisions and all eligible persons who have a nighttime residence implementing HUD requirements, instead of title • that is an emergency shelter or a public or VI and the Fair Housing Act and their private place not designed for, or ordinarily implementing regulations. used as, a regular sleeping accommodation for (ii) [Reserved] human beings (e.g., persons living in cars, (c) Affirmative outreach. (1) If the streets, and parks). Outreach activities are procedures that the recipient intends to use to considered to be a supportive service, and the make known the availability of the program are value of such activities that occur after the unlikely to reach persons of any particular race, execution of the grant agreement may be color, religion, sex, age, national origin, familial included in meeting the matching requirement. status, or handicap who may qualify for assistance, the recipient must establish § 582.330 Nondiscrimination and equal additional procedures that will ensure that opportunity requirements. interested persons can obtain information concerning the assistance. (a) General. Recipients may establish a (2) The recipient must adopt procedures to preference as part of their admissions make available information on the existence and procedures for one or more of the statutorily locations of facilities and services that are targeted populations (i.e., seriously mentally ill, accessible to persons with a handicap and alcohol or substance abusers, or persons with maintain evidence of implementation of the AIDS and related diseases). However, other procedures. eligible disabled homeless persons must be (d) The accessibility requirements, considered for housing designed for the target reasonable modification, and accommodation population unless the recipient can demonstrate requirements of the Fair Housing Act and of that there is sufficient demand by the target section 504 of the Rehabilitation Act of 1973, as population for the units, and other eligible amended. disabled homeless persons would not benefit from the primary supportive services provided. [58 FR 13892,Mar.15,1993,as amended at 61 FR 5210,Feb.9, (b) Compliance with requirements. (1) In 1996] addition to the nondiscrimination and equal opportunity requirements set forth in 24 CFR part 5, recipients serving a designated population of www.hud.gov espanol.hud.gov Page 14 calculated in accordance of law. This process, at a minimum, must with 24 CFR 5.609 and 24 CFR 5.611(a). consist of: www.hud.gov espanol.hud.gov Page 13 www.hud.gov espanol.hud.gov Page 12 d.gov Page 11 to that retains its authority over application,the State also must submit a certification by the unit of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • • § 582.335 24 CFR Ch. V (4-1-09 Edition) § 582.335 Displacement, relocation, and (f) Definition of displaced person. (1) For real property acquisition. purposes of this section, the term "displaced (a) Minimizing displacement. Consistent person" means a person (family, individual, with the other goals and objectives of this part, business, nonprofit organization, or farm) that recipients must assure that they have taken all moves from real property, or moves personal reasonable steps to minimize the displacement property from real property permanently as a of persons (families, individuals, businesses, direct result of acquisition, rehabilitation, or nonprofit organizations, and farms) as a result demolition for supportive housing project of supportive housing assisted under this part. assisted under this part. The term "displaced (b) Relocation assistance for displaced person" includes, but may not be limited to: persons. A displaced person (defined in (i) A person that moves permanently from paragraph (f) of this section) must be provided the real property after the property owner(or relocation assistance at the levels described in, person in control of the site) issues a vacate and in accordance with, the requirements of the notice or refuses to renew an expiring lease, if Uniform Relocation Assistance and Real Property the move occurs on or after: Acquisition Policies Act of 1970 (URA) (42 U.S.C. (A) The date that the recipient submits to 4601-4655) and implementing regulations at 49 HUD an application for assistance that is later CFR part 24. approved and funded, if the recipient has (c) Real property acquisition requirements. control of the project site; or The acquisition of real property for supportive (B) The date that the recipient obtains housing is subject to the URA and the control of the project site, if such control is requirements described in 49 CFR part 24, obtained after the submission of the application subpart B. to HUD. (d) Responsibility of recipient. (1)The (ii) Any person, including a person who recipient must certify(i.e., provide assurance of moves before the date described in paragraph compliance) that it will comply with the URA, (f)(1)(i) of this section, if the recipient or HUD the regulations at 49 CFR part 24, and the determines that the displacement resulted requirements of this section, and must ensure directly from acquisition, rehabilitation, or such compliance notwithstanding any third demolition for the assisted project. parry's contractual obligation to the recipient to (iii) A tenant-occupant of a dwelling unit comply with these provisions. who moves permanently from the (2) The cost of required relocation building/complex on or after the date of the assistance is an eligible project cost in the same "initiation of negotiations" (see paragraph (g) of manner and to the same extent as other project this section) if the move occurs before the costs. Such costs also may be paid for with local tenant has been provided written notice offering public funds or funds available from other him or her the opportunity to lease and occupy sources. a suitable, decent, safe and sanitary dwelling in (3) The recipient must maintain records in the same building/ complex, under reasonable sufficient detail to demonstrate compliance with terms and conditions, upon completion of the provisions of this section. project. Such reasonable terms and conditions (e) Appeals. A person who disagrees with must include a monthly rent and estimated the recipient's determination concerning average monthly utility costs that do not exceed whether the person qualifies as a "displaced the greater of: person," or the amount of relocation assistance (A) The tenant's monthly rent before the for which the person is eligible, may file a initiation of negotiations and estimated average written appeal of that determination with the utility costs, or recipient. A low-income person who is (B) 30 percent of gross household income. dissatisfied with the recipient's determination on If the initial rent is at or near the maximum, his or her appeal may submit a written request there must be a reasonable for review of that determination to the HUD basis for concluding at the time field office. www.hud.gov espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • • Ofc. of Asst. Secy., Comm. Planning, Develop., HUD § 582.340 the project is initiated that future rent increases a displacement is or would be covered under will be modest. this section. (iv) A tenant of a dwelling who is required (g) Definition of initiation of negotiations. to relocate temporarily, but does not return to For purposes of determining the formula for the building/complex, if either: computing the replacement housing assistance (A) A tenant is not offered"payment for all to be provided to a residential tenant displaced reasonable out-of-pocket expenses incurred in as a direct result of privately undertaken connection with the temporary relocation, or rehabilitation, demolition, or acquisition of the (B) Other conditions of the temporary real property, the term "initiation of relocation are not reasonable. negotiations" means the execution of the (v) A tenant of a dwelling who moves from agreement between the recipient and HUD, or the building/complex permanently after he or selection of the project site, if later. she has been required to move to another unit in the same building/complex, if either: § 582.340 Other Federal requirements. (A) The tenant is not offered In addition to the Federal requirements set forth reimbursement for all reasonable out-of-pocket in 24 CFR part 5, the following requirements expenses incurred in connection with the move; apply to this program: or (a) OMB Circulars.1 (1)The policies, (B) Other conditions of the move are not guidelines, and requirements of OMB Circular reasonable. No. A-87 (Cost Principles Applicable to Grants, (2) Notwithstanding the provisions of Contracts and Other Agreements with State and paragraph (f)(1) of this section, a person does Local Governments) and 24 CFR part 85 apply not qualify as a "displaced person" (and is not to the acceptance and use of assistance under eligible for relocation assistance under the URA the program by governmental entities, and OMB or this section), if: Circular Nos. A-110 (Grants and Cooperative (i) The person has been evicted for serious Agreements with Institutions of Higher or repeated violation of the terms and Education, Hospitals, and Other Nonprofit conditions of the lease or occupancy agreement, Organizations) and 24 CFR part 84 and A-122 violation of applicable Federal, State, or local or (Cost Principles Applicable to Grants, Contracts tribal law, or other good cause, and HUD and Other Agreements with Nonprofit determines that the eviction was not undertaken Institutions) apply to the acceptance and use of for the purpose of evading the obligation to assistance by private nonprofit organizations, provide relocation assistance; except where inconsistent with provisions of the (ii) The person moved into the property McKinney Act, other Federal statutes, or this- after the submission of the application and, part. before signing a lease and commencing (2) The financial management systems occupancy, was provided written notice of the used by recipients under this program must project, its possible impact on the person (e.g., provide for audits in accordance with the the person may be displaced, temporarily provisions of 24 CFR part 44. Private nonprofit relocated, or suffer a rent increase) and the fact organizations who are subrecipients are subject that the person would not qualify as a • to the audit requirements of 24 CFR part 45. "displaced person" (or for any assistance HUD may perform or require additional audits as provided under this section), if the project is it finds necessary or appropriate. approved; (b) Conflict of interest. (1) In addition to (iii) The person is ineligible under 49 CFR the conflict of interest requirements 24.2(g)(2); or (iv) HUD determines that the person was not displaced as a direct result of acquisition, 1 copies of OMB circulars may be obtained from E.O.P.Publications, room 2200,New Executive Office Building,Washington,DC 20503, rehabilitation, or demolition for the project. telephone(202)395-7332.(This Is not a toll-free number.)There is (3) The recipient may request, at any time, a limit of two free copies. HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • § 582.400 24 CFR Ch. V(4-1-09 Edition) in 24 CFR part 85, no person who is an such person to receive generally the same employee, agent, consultant, officer, or elected interests or benefits as are being made available or appointed official of the recipient and who or provided to the group or class; exercises or has exercised any functions or (iii) Whether the affected person has responsibilities with respect to assisted withdrawn from his or her functions or activities, or who is in a position to participate in responsibilities, or the decisionmaking process a decisionmaking process or gain inside with respect to the specific assisted activity in information with regard to such activities, may question; obtain a personal or financial interest or benefit (iv) Whether the interest or benefit was from the activity, or have an interest in any present before the affected person was in a contract, subcontract, or agreement with position as described in paragraph (b)(1)of this respect thereto, or the proceeds thereunder, section; either for himself or herself or for those with (v) Whether undue hardship will result whom he or she has family or business ties, either to the recipient or the person affected during his or her tenure or for one year when weighed against the public interest served thereafter. Participation by homeless individuals by avoiding the prohibited conflict; and who also are participants under the program in (vi) Any other relevant considerations. policy or decisionmaking under § 582.300 of this part does not constitute a conflict of.interest. [58 FR 13892,Mar.15,1993,as amended at 61 FR 5210,Feb.9, 1996;61 FR 51171,Sept.30,1996;62 FR 13539,Mar.21,1997] (2) Upon the written request of the recipient, HUD may grant.an exception to the provisions of paragraph (b)(1) of this section on Subpart E-Administration a case-by-case basis when it determine that the § 582.400 Grant agreement. exception will serve to further the purposes of the program and the effective and efficient (a) General. The grant agreement will be administration of the recipient's project. An between HUD and the recipient. HUD will hold exception may be considered only after the the recipient responsible for the overall recipient has provided the following: administration of the program, including (i) For States, units of general local overseeing any subrecipients or contractors. governments, PHAs and IHAs, a disclosure of Under the grant agreement, the recipient must the nature of the conflict, accompanied by an agree to operate the program in accordance assurance that there has been public disclosure with the provisions of this part and other of the conflict and a description of how the applicable HUD regulations. public disclosure was made; and (b) Enforcement. HUD will enforce the (ii) For all recipients, an opinion of the obligations in the grant agreement through such recipient's attorney that the interest for which action as may be necessary, including the exception is sought would not violate State recapturing assistance awarded under the or local law. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • Ofc. of Asst. Secy., Comm. Planning, Develop., HUD § 583.1 (b)Approval. Approval for such changes is contingent upon the application ranking remaining high enough to have been competitively selected for funding in the year the application was selected. § 582.410 Obligation and deobligation of funds. (a) Obligation of funds. When HUD and the applicant execute a grant agreement, HUD will obligate funds to cover the amount of the approved grant. The recipient will be expected to carry out the activities as proposed in the application. After the initial obligation of funds, HUD is under no obligation to make any upward revisions to the grant amount for any approved assistance. (b) Deobligation. (1) HUD may deobligate all or a portion of the approved grant amount if such amount is not expended in a timely manner, or the proposed housing for which funding was approved or the supportive services proposed in the application are not provided in accordance with the approved application, the requirements of this part, and other applicable HUD regulations. The grant agreement may set forth other circumstances under which funds may be deobligated, and other sanctions may be imposed. (2) HUD may readvertise, in a notice of fund availability, the availability of funds that have been deobligated, or may reconsider applications that were submitted in response to the most recently published notice of fund availability and select applications for funding with the deobligated funds. Such selections would be made in accordance with the selection process described in § 582.220 of this part. Any selections made using deobligated funds will be subject to applicable appropriation act requirements governing the use of deobligated funding authority. (Approved by the Office of Management and Budget under control number 2506-0118) www.hud.gov espanol.hud.gov Page 18 agreement. exception will serve to further the purposes of the program and the effective and efficient (a) General. The grant agreement will be administration of the recipient's project. An between HUD and the recipient. HUD will hold exception may be considered only after the the recipient responsible for the overall recipient has provided the following: administration of the program, including (i) For States, units of general local overseeing any subrecipients or contractors. governments, PHAs and IHAs, a disclosure of Under the grant agreement, the recipient must the nature of the conflict, accompanied by an agree to operate the program in accordance assurance that there has been public disclosure with the provisions of this part and other of the conflict and a description of how the applicable HUD regulations. public disclosure was made; and (b) Enforcement. HUD will enforce the (ii) For all recipients, an opinion of the obligations in the grant agreement through such recipient's attorney that the interest for which action as may be necessary, including the exception is sought would not violate State recapturing assistance awarded under the or local law. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • EXHIBIT 2 TENANT-BASED RENTAL ASSISTANCE (TRA) 1. The Recipient is City of Omaha. 2. HUD agrees, subject to the terms of the Agreement, to provide the Grant Funds in the • amount specified below for the approved project(s) described in the Application. HUD's total funding obligation is $158,136 for 22 units of tenant-based rental assistance. 3. The term of this Grant Agreement shall be one (1)year. One-year renewal grants cannot be extended and unobligated balances will be recaptured by HUD at the end of the grant period. 4. Recipient shall receive aggregate amounts of Grant Funds not to exceed the appropriate existing housing fair market rental value under Sec.8(c)(1) of the United States Housing Act of 1937 in effect at the time the Application was approved. This fair market rent may be higher or lower than the fair market rent in effect at the time of application submission. 5. The effective date of the Agreement shall be the expiration of the prior grant that is being renewed (applicable only to renewals of grants whose terms have not been extended). www.hud.gov espanol.hud.gov Page 19 . The grant agreement may set forth other circumstances under which funds may be deobligated, and other sanctions may be imposed. (2) HUD may readvertise, in a notice of fund availability, the availability of funds that have been deobligated, or may reconsider applications that were submitted in response to the most recently published notice of fund availability and select applications for funding with the deobligated funds. Such selections would be made in accordance with the selection process described in § 582.220 of this part. Any selections made using deobligated funds will be subject to applicable appropriation act requirements governing the use of deobligated funding authority. (Approved by the Office of Management and Budget under control number 2506-0118) www.hud.gov espanol.hud.gov Page 18 agreement. exception will serve to further the purposes of the program and the effective and efficient (a) General. The grant agreement will be administration of the recipient's project. An between HUD and the recipient. HUD will hold exception may be considered only after the the recipient responsible for the overall recipient has provided the following: administration of the program, including (i) For States, units of general local overseeing any subrecipients or contractors. governments, PHAs and IHAs, a disclosure of Under the grant agreement, the recipient must the nature of the conflict, accompanied by an agree to operate the program in accordance assurance that there has been public disclosure with the provisions of this part and other of the conflict and a description of how the applicable HUD regulations. public disclosure was made; and (b) Enforcement. HUD will enforce the (ii) For all recipients, an opinion of the obligations in the grant agreement through such recipient's attorney that the interest for which action as may be necessary, including the exception is sought would not violate State recapturing assistance awarded under the or local law. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 a\Oa Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2_024210 1. Expiring Grant Number Field will appear blank unless populated with imported 2009 data. • 2. CoC Number and Name NE-501 - Omaha/Council Bluffs CoC • 3. Project Name Shelter Plus Care • 4. Project Type Renewal Project 5. Program Type S+C Content depends on "Project Type" selection 6. Component Type TRA Content depends on "Program Type" selection 7. In which state is the project located? Nebraska (for multiple state selections hold CTRL+Key) 8. In which Congressional District(s) is the NE-002 project located? (for multiple selections hold CTRL + Key) 9. Provide a general description of the project. The description must identify the target population and address the specific service and housing activities, including any housing development activities. • (Max 3000 characters) • • • • • • Exhibit 2 Page 3 10/14/2010 mstances under which funds may be deobligated, and other sanctions may be imposed. (2) HUD may readvertise, in a notice of fund availability, the availability of funds that have been deobligated, or may reconsider applications that were submitted in response to the most recently published notice of fund availability and select applications for funding with the deobligated funds. Such selections would be made in accordance with the selection process described in § 582.220 of this part. Any selections made using deobligated funds will be subject to applicable appropriation act requirements governing the use of deobligated funding authority. (Approved by the Office of Management and Budget under control number 2506-0118) www.hud.gov espanol.hud.gov Page 18 agreement. exception will serve to further the purposes of the program and the effective and efficient (a) General. The grant agreement will be administration of the recipient's project. An between HUD and the recipient. HUD will hold exception may be considered only after the the recipient responsible for the overall recipient has provided the following: administration of the program, including (i) For States, units of general local overseeing any subrecipients or contractors. governments, PHAs and IHAs, a disclosure of Under the grant agreement, the recipient must the nature of the conflict, accompanied by an agree to operate the program in accordance assurance that there has been public disclosure with the provisions of this part and other of the conflict and a description of how the applicable HUD regulations. public disclosure was made; and (b) Enforcement. HUD will enforce the (ii) For all recipients, an opinion of the obligations in the grant agreement through such recipient's attorney that the interest for which action as may be necessary, including the exception is sought would not violate State recapturing assistance awarded under the or local law. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • ., Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 This project serves adults with serious mental illness who are chronically • homeless. This includes individuals with a primary diagnosis of schizophrenia, . bipolar, and major affective disorder, or other major mental illness and who also have an impairment in one or more functional living area which substantially impedes the persons ability to live independently. Individuals served who meet these criteria also may have a co-occurring substance abuse disorder. Persons served by this project come from emergency shelters, the streets or other non-housing environments (e.g. living outside, in a car, down by the river), or from a transitional housing setting. Tenant-based rental assistance is utilized to provide one-bedroom apartment housing for twenty-two(22)chronically homeless persons with a serious mental illness. The City of Omaha, as grantee, partners with the Omaha Housing Authority (OHA) for rental assistance administration. OHA, in turn, partners with Community Alliance Residential Services, a private, non-profit agency which owns and operates over 180 apartment and group residential units in the metro Omaha area, all for adults with serious mental illness. Through this project, OHA and Community Alliance Residential Services are able to offer assistance in obtaining quality, affordable, and supportive housing to individuals essentially devoid of resources. Community Alliance Rehabilitation Services, a separate non-profit agency providing community-based psychiatric rehabilitation services, is the lead agency providing supportive services to participants. The range of services, and the frequency and duration of those services are determined by individual need. Community Alliance Rehabilitation serviceso mental health staff works with each participant to assess strengths and needs, and to establish an individualized plan of services and goals which foster stability and progressive steps towards greater independence. Among the services provided are Assertive Outreach and Case Management, including referral, linkage, and follow-up to financial aid, housing, vocational, educational and other supportive services such as psychiatric assessment, diagnostic and initial mental health treatment services and psychiatric medications. • • Exhibit 2 Page 4 10/14/2010 t must the nature of the conflict, accompanied by an agree to operate the program in accordance assurance that there has been public disclosure with the provisions of this part and other of the conflict and a description of how the applicable HUD regulations. public disclosure was made; and (b) Enforcement. HUD will enforce the (ii) For all recipients, an opinion of the obligations in the grant agreement through such recipient's attorney that the interest for which action as may be necessary, including the exception is sought would not violate State recapturing assistance awarded under the or local law. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Nay+ Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 1.Total Number of 22 Households Total Persons Chronically Severely Chronic Veterans Persons Victims of Homeless Mentally III Substance with HIV/AIDS Domestic Abuse Violence 2.Disabled Adults 22 22 22 18 1 0 3 3.Non-Disabled Adults 0 0 0 4.Disabled 0 0 0 0 Unaccompanied Youth 5.Non-Disabled 0 0 Unaccompanied Youth 6.Total Persons 22 22 22 18 1 0 3 (click on"Save"to auto- calculate) 7.Total Number of 22 Adults (click on"Save"to auto- . • calculate) 8.Total Number of 0 Unaccompanied Youth (click on"Save"to auto- calculate) Exhibit 2 Page 16 10/14/2010 1,756.25 DATE MAILED / 0 _& -7/ „A 1 ;')c ietk ° Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 Shelter Plus Care Rental Assistance Budget The following information summarizes the S+C rental assistance funding request for the total term of the project. To add, information to this list, click on the icon and enter the requested information. Total Shelter Plus Care Rental Assistance (1162,096) 'EN114:11kiea Units . •Total Requested IA-Omaha-Council Bluffs, NE-IA HUD 22 162096 4 3 ., • e-1 ;;• t 6240 vt-"4 vivit7 e-Ae A kAi,•,_% -14, ""ez-N4 AAA.? „ Srict 4k.ts ek-40(441A-44-Q— VCW2A-A--- .2” A ?4.;) CFI et/ )4L ' /4A.N ifitY CUAL6t-Ve1ck 65cyt 134e, ) hALA tWit-LA4-3e--.. r; Ye/4C" 9(zz Oictieltek_ CAL\ I t:51 Exhibit 2 Page 22 10/14/2010 , non-profit agency which owns and operates over 180 apartment and group residential units in the metro Omaha area, all for adults with serious mental illness. Through this project, OHA and Community Alliance Residential Services are able to offer assistance in obtaining quality, affordable, and supportive housing to individuals essentially devoid of resources. Community Alliance Rehabilitation Services, a separate non-profit agency providing community-based psychiatric rehabilitation services, is the lead agency providing supportive services to participants. The range of services, and the frequency and duration of those services are determined by individual need. Community Alliance Rehabilitation serviceso mental health staff works with each participant to assess strengths and needs, and to establish an individualized plan of services and goals which foster stability and progressive steps towards greater independence. Among the services provided are Assertive Outreach and Case Management, including referral, linkage, and follow-up to financial aid, housing, vocational, educational and other supportive services such as psychiatric assessment, diagnostic and initial mental health treatment services and psychiatric medications. • • Exhibit 2 Page 4 10/14/2010 t must the nature of the conflict, accompanied by an agree to operate the program in accordance assurance that there has been public disclosure with the provisions of this part and other of the conflict and a description of how the applicable HUD regulations. public disclosure was made; and (b) Enforcement. HUD will enforce the (ii) For all recipients, an opinion of the obligations in the grant agreement through such recipient's attorney that the interest for which action as may be necessary, including the exception is sought would not violate State recapturing assistance awarded under the or local law. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 Shelter Plus Care Rental Assistance Budget Detail Instructions: Name of metropolitan or non-metropolitan fair market rent area (required)-select or update the FMR area in which the project is located. The list is sorted by state abbreviation. The selected FMR area will be used to populate the rents in the chart below. FMR Percentage (required)-the only available selection is 100% of the area FMR. Rent requests that are greater (101-110%)or less (1-99%)than the published FMR fora given area are no longer permitted. Still, the rental payments that are drawn from LOCCS or HUDCAPS must not exceed the actual negotiated rent for each unit or the FMRs in effect at the time of grant execution, whichever is less. The FMRs are available online at: http://www.huduser.org/datasets/fmr.html. In addition, S+C/SRO and Section 8 SRO projects may operate SRO or 0-bedroom units only; however, the per unit rental payments that are drawn from LOCCS or HUDCAPS may not exceed the published FMR for an SRO unit size. Size of units (populated)-these options are system generated, Number of units (required)-for each unit size, enter or update the number units for which funding is being requested. For renewal projects, the number(s)entered should match the grant inventory worksheet. FMR amount (populated)-these fields are populated once the required fields have been completed and saved. Number of months (populated) -these fields are populated once the required fields have been completed and saved. Total (calculated)-these fields are totaled once the required fields have been completed and saved. • Additional resources: http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingPrograminfo http://esnaps.hudhre.info/training Complete the following fields related to the S+C rental assistance funds being requested under the project. . Type of Program S+C Metropolitan or non-metropolitan IA - Omaha-Council Bluffs, NE-IA HUD Metro fair market rent area FMR Area (1908599999) Rent requests must equal 100% of FMR Click on the "Save" button to populate the • budget fields below In the budget chart below, enter or update the.number of units for which funding is being requested. For renewal applications, the fields will . populate with information from the 2009 application submission, if applicable. The number of units entered for each unit size should correspond to the units indicated on the Grant Inventory Worksheet. The remaining fields will populate once all required information is completed and saved. Exhibit 2 Page 23 10/14/2010 cription of how the applicable HUD regulations. public disclosure was made; and (b) Enforcement. HUD will enforce the (ii) For all recipients, an opinion of the obligations in the grant agreement through such recipient's attorney that the interest for which action as may be necessary, including the exception is sought would not violate State recapturing assistance awarded under the or local law. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 I " Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2_024210 Size of Units Number of Units .FMR Number Total of Months SRO 0 x $405 x 12 = $0 0 Bedroom 0 x $540 x 12 = $0 1 Bedroom 22 x $614 x 12 = $162,096 2 Bedrooms 0 x $766 x 12 = $0 3 Bedrooms 0 x $1,023 x 12 = $0 4 Bedrooms 0 x $1,052 x 12 = $0 5 Bedrooms 0 x $1,210 x 12 = $0 6 Bedrooms 0 x $1,368 . x 12 = $0 7 Bedrooms 0 x $1 625§ x A--.,-::-...:,' ., = i0 .. ' pyh �� .•4 ..i 4 _ 8 Bedrooms 0 x $1+683 x 71°2 = '$0 9 Bedrooms 0 x $1 ${41 x 12 = $0 Total 22 t = $162 096 Exhibit 2 Page 24 10/14/2010 y; however, the per unit rental payments that are drawn from LOCCS or HUDCAPS may not exceed the published FMR for an SRO unit size. Size of units (populated)-these options are system generated, Number of units (required)-for each unit size, enter or update the number units for which funding is being requested. For renewal projects, the number(s)entered should match the grant inventory worksheet. FMR amount (populated)-these fields are populated once the required fields have been completed and saved. Number of months (populated) -these fields are populated once the required fields have been completed and saved. Total (calculated)-these fields are totaled once the required fields have been completed and saved. • Additional resources: http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingPrograminfo http://esnaps.hudhre.info/training Complete the following fields related to the S+C rental assistance funds being requested under the project. . Type of Program S+C Metropolitan or non-metropolitan IA - Omaha-Council Bluffs, NE-IA HUD Metro fair market rent area FMR Area (1908599999) Rent requests must equal 100% of FMR Click on the "Save" button to populate the • budget fields below In the budget chart below, enter or update the.number of units for which funding is being requested. For renewal applications, the fields will . populate with information from the 2009 application submission, if applicable. The number of units entered for each unit size should correspond to the units indicated on the Grant Inventory Worksheet. The remaining fields will populate once all required information is completed and saved. Exhibit 2 Page 23 10/14/2010 cription of how the applicable HUD regulations. public disclosure was made; and (b) Enforcement. HUD will enforce the (ii) For all recipients, an opinion of the obligations in the grant agreement through such recipient's attorney that the interest for which action as may be necessary, including the exception is sought would not violate State recapturing assistance awarded under the or local law. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 EXHIBIT "E" Use of Debarred, Suspended or Ineligible Contractors Subject to CFR part 24, the Omaha Housing Authority, a subgrantee to the City of Omaha, hereby certifies that all contractors, subcontractors and suppliers to be used in the Shelter Plus Care Program are eligible to participate in the Shelter Plus Care Program and that they are not on any debarred, suspended or ineligible list. COMPANY CERTIFICATION Date: ! �� Signature: Typed Name d Title: Clifford Scott, Chief Executive Officer Company: Omaha Housing Authority 0 3 (click on"Save"to auto- calculate) 7.Total Number of 22 Adults (click on"Save"to auto- . • calculate) 8.Total Number of 0 Unaccompanied Youth (click on"Save"to auto- calculate) Exhibit 2 Page 16 10/14/2010 1,756.25 DATE MAILED / 0 _& -7/ Circular No. A-133 Revised to show changes published in the Federal Register June 27, 2003 and June 26, 2007 Audits of States,Local Governments, and Non-Profit Organizations Accompanying Federal Register Materials: -- Audits of States, Local Governments, and Non-Profit Organizations June 30, 1 997 - - Revision published June 27, 2003 This revision: (1) incr,eased the dollar threshold for the audit requirement; and (2) made changes regarding determination of cognizant and oversight agencies for audit. - - Revision published June 26, 2007 This revision: (1) replaced the term "reportable conditions"with "significant deficiencies" to conform with current auditing standards; and (2) updated report submission requirements. Definition of"significant deficiencies" and "material weaknesses" are as defined in generally accepted auditing standards issued by the American Institute of Certified Public Accountants (AICPA) and Government Auditing Standards issued by the • Government Accountability Office. [Note: The June 27, 2003 revisions: (1) increased the dollar threshold for the audit requirement, and (2) made changes regarding determination of cognizant and oversight agencies for audit. The June 26, 2007 revisions make changes to (1) to replace the terms "reportable conditions"with "significant deficiencies" to conform with changes in auditing standards; and (2) reporting submission requirements.. In several places, the Circular includes guidelines for the reporting of"significant deficiencies" and "material weaknesses."These terms are to be used as defined in generally accepted auditing standards issued by the American Institute of Certified Public Accountants (AICPA), and Government Auditing Standards issued by the Government Accountability Office.] saved. • Additional resources: http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingPrograminfo http://esnaps.hudhre.info/training Complete the following fields related to the S+C rental assistance funds being requested under the project. . Type of Program S+C Metropolitan or non-metropolitan IA - Omaha-Council Bluffs, NE-IA HUD Metro fair market rent area FMR Area (1908599999) Rent requests must equal 100% of FMR Click on the "Save" button to populate the • budget fields below In the budget chart below, enter or update the.number of units for which funding is being requested. For renewal applications, the fields will . populate with information from the 2009 application submission, if applicable. The number of units entered for each unit size should correspond to the units indicated on the Grant Inventory Worksheet. The remaining fields will populate once all required information is completed and saved. Exhibit 2 Page 23 10/14/2010 cription of how the applicable HUD regulations. public disclosure was made; and (b) Enforcement. HUD will enforce the (ii) For all recipients, an opinion of the obligations in the grant agreement through such recipient's attorney that the interest for which action as may be necessary, including the exception is sought would not violate State recapturing assistance awarded under the or local law. program. (3) In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Circular No. A-133 Revised to show changes published in the Federal Registers of June 27, 2003 and June 26, 2007 Audits of States, Local Governments, and Non-Profit Organizations TO THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS SUBJECT: Audits of States, Local Governments, and Non-Profit Organizations 1. Purpose. 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. Authority. 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 . Rescission 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. Policy. 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 Attachment to this Circular. 6. Required 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 statute or are approved by the Office of Management and Budget (OMB) . 7. OMB Responsibilities . OMB will review Federal agency regulations and implementation of this Circular, and will provide interpretations of policy requirements and assistance to ensure uniform, effective and efficient implementation. 8. Information 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 . 1 In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 9. Review Date. This Circular will have a policy review three years from the date of issuance. 10. Effective Dates . The standards set forth in § .400 of the Attachment to this Circular, which apply directly to Federal agencies, shall be effective July 1, 1996, and shall apply to audits of fiscal years beginning after June 30, 1996, except as otherwise specified in § .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 final revision in the Federal Register, so that they will apply to audits of fiscal years beginning after June 30, 1996, with the exception that § .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-133 remain in effect for audits of fiscal years beginning on or before June 30, 1996. The revisions published in the Federal Register June 27, 2003., are effective for fiscal years ending after December 31, 2003, and early implementation is not permitted with the exception of the definition of oversight agency for audit which is effective July 28, 2003 . Augustine T. Smythe Acting Director The revisions published in the Federal Register June 26, 2007, are effective for fiscal years ending on or after December 15, 2006 . Rob Portman • Director Attachment 2 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 Attachment to this Circular. 6. Required 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 statute or are approved by the Office of Management and Budget (OMB) . 7. OMB Responsibilities . OMB will review Federal agency regulations and implementation of this Circular, and will provide interpretations of policy requirements and assistance to ensure uniform, effective and efficient implementation. 8. Information 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 . 1 In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 PART_ --AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Subpart A--General Sec. .100 Purpose. .105 Definitions. Subpart B--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 Responsibilities. .405 Management decision.. Subpart E--Auditors . 500 Scope of audit. . 505 Audit 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. • Appendix A to Part - Data Collection Form (Form SF-SAC) . Appendix B to Part Circular A-133 Compliance Supplement. • • ted with the exception of the definition of oversight agency for audit which is effective July 28, 2003 . Augustine T. Smythe Acting Director The revisions published in the Federal Register June 26, 2007, are effective for fiscal years ending on or after December 15, 2006 . Rob Portman • Director Attachment 2 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 Attachment to this Circular. 6. Required 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 statute or are approved by the Office of Management and Budget (OMB) . 7. OMB Responsibilities . OMB will review Federal agency regulations and implementation of this Circular, and will provide interpretations of policy requirements and assistance to ensure uniform, effective and efficient implementation. 8. Information 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 . 1 In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 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 Definitions. Auditee means any non-Federal entity that expends Federal awards which must be audited under this part . Auditor 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 finding means deficiencies which the auditor is required by § .510(a) to report in the schedule of findings and questioned costs. CFDA number means the number assigned to a Fede-ral program in the Catalog of Federal Domestic Assistance (CFDA) . Cluster of 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 "other 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) (1) 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 of R&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) . Compliance 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 document is available from the Government Printing Office, Superintendent of Documents, Washington, DC 20402-9325. Corrective action means action taken by the auditee that: (1) Corrects 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. Federal award means Federal financial assistance and Federal cost- reimbursement contracts that non-Federal entities receive directly from Federal awarding agencies or indirectly from pass-through entities. It does 4 al Standards and Reporting Branch, Office of Federal Financial Management, Office of Management and Budget, Washington, DC 20503, telephone (202) 395-3993 . 1 In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 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 Federal 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 clusters of programs are: (i) Research and development (R&D) ; (ii) Student financial aid (SFA) ; 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 United States, which are applicable to financial audits. Generally accepted accounting principles has the meaning specified in generally accepted auditing standards issued by the American Institute of Certified Public Accountants (AICPA) . Indian tribe 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; (2) Reliability of financial reporting; and , (3) Compliance with applicable laws and regulations. Internal control pertaining to the compliance requirements for Federal programs (Internal control over Federal programs) means a process--effected by 5 ies receive directly from Federal awarding agencies or indirectly from pass-through entities. It does 4 al Standards and Reporting Branch, Office of Federal Financial Management, Office of Management and Budget, Washington, DC 20503, telephone (202) 395-3993 . 1 In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 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) Maintain 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. Loan means a Federal loan or loan guarantee received or administered by a non-Federal entity. Local government means any unit of local 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. Major program 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 corrective 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) Uses 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 hospitals. 6 to provide reasonable assurance regarding the achievement of objectives in the following categories: (1) Effectiveness and efficiency of operations; (2) Reliability of financial reporting; and , (3) Compliance with applicable laws and regulations. Internal control pertaining to the compliance requirements for Federal programs (Internal control over Federal programs) means a process--effected by 5 ies receive directly from Federal awarding agencies or indirectly from pass-through entities. It does 4 al Standards and Reporting Branch, Office of Federal Financial Management, Office of Management and Budget, Washington, DC 20503, telephone (202) 395-3993 . 1 In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 OMB means the Executive. Office of the President, Office of Management and Budget. 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 funding, the Federal agency with the predominant indirect funding shall assume the oversight responsibilities. The duties of the oversight agency for audit are described in § .400(b) . • Effective July 28, 2003, the following is added to this definition: A Federal agency with oversight for an auditee may reassign oversight to another Federal agency which provides substantial funding and agrees to be the oversight agency for audit. Within 30 days after any reassignment, both the old and the new oversight agency for audit shall notify the auditee, and, if known, the auditor of the reassignment. " Pass-through entity means a non-Federal entity that provides a Federal award to a subrecipient to carry out a Federal program. Program-specific audit means an audit of one Federal program as provided for in §_.200(c) and § .235. Questioned cost means a cost that is questioned by the auditor because of an audit finding: • (1) Which 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. Recipient means a non-Federal entity that expends Federal awards received directly from a Federal awarding agency to carry out a Federal program. Research 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 audit means an audit which includes both the entity's financial statements and the Federal awards as described in § .500. State means 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 ton, DC 20503, telephone (202) 395-3993 . 1 In determining whether to grant a requested exception after the recipient has § 582.405 Program changes. satisfactorily met the requirement of paragraph (b)(2) (a) Changes. HUD must approve, in writing, any of this section, HUD will consider the significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 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 (SFA) 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 . agencies. 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 § .210. 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 principles; 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) Audit required. Non-Federal entities that expend $300, 000 ($500, 000 for fiscal years ending after December 31, 2003) 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 ($500, 000 for fiscal years ending after December 31, 2003) 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) Program-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) Exemption when Federal awards expended are less than $300, 000 ($500, 000 for fiscal years ending after December 31, 2003) . Non-Federal 8 significant changes to an approved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 , s entities that expend less than $300, 000 ($500, 000 for fiscal years ending after December 31, 2003) 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) Federally 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) Value of new loans made or received during the fiscal year; plus (2) Balance of loans from previous years for which the Federal Government imposes continuing compliance requirements; plus (3) Any interest 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 of loans made during the year shall be considered Federal awards expended in that year. The balance of loans for previous years is not included as Federal awards expended because the lender accounts for the prior balances. (d) Prior 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) Endowment 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 rent. Free rent received by itself is not considered. a Federal award expended under this part. However, free rent received as part 9 roved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 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) Medicare. 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) Medicaid. 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) Certain 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 funded by contributions from insured institutions are not considered Federal awards expended.. 5 .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 its performance measured against whether the objectives of the Federal program are met; (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 services for a program of the pass-through entity. (c) Payment 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; . 10 ars, 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) Endowment 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 rent. Free rent received by itself is not considered. a Federal award expended under this part. However, free rent received as part 9 roved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • (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) Use of judgment 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 is 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 for 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. 11 funds are still restricted. (f) Free rent. Free rent received by itself is not considered. a Federal award expended under this part. However, free rent received as part 9 roved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 (c) Request for a program to be audited as a major 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, if not, 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. 5 .220 Frequency of audits. Except for the provisions for biennial audits provided in paragraphs (a) and (b) of this 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) Withholding 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 cost 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 31) , or other applicable cost principles or regulations. 12 arrange for funding the full cost of such additional audits. 11 funds are still restricted. (f) Free rent. Free rent received by itself is not considered. a Federal award expended under this part. However, free rent received as part 9 roved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 (b) Unallowable 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 et seq. ) not conducted in accordance with this part . (2) The cost of auditing a non-Federal entity which has Federal awards expended of less than $300, 000 ($500, 000 for fiscal years ending after December 31, 2003) 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 cost of limited scope audits to monitor its subrecipients in accordance with § .400(d) (3) , provided the subrecipient does not have a single audit. For purposes of this part, limited scope audits only include agreed-upon procedures engagements conducted in accordance with either the AICPA' 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) Program-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) Program-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 consistent with the requirements of § .315(b) , and a corrective action plan consistent with the requirements of § .315(c) . (3) The auditor shall : (i) Perform an audit of the financial statement (s) for the Federal program in accordance with GAGAS; (ii) Obtain 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) Perform 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 13 under this part. However, free rent received as part 9 roved program. cumulative effect of the following factors, where Significant changes that require approval applicable: include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • (iv) Follow up on prior audit findings, perform procedures to assess the reasonableness of the summary 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 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 and questioned costs consistent with the requirements of § .505(d) (3) . (c) Report submission for program-specific audits. (1) The audit 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 of 30 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-specific 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-specific 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-specific 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 14 include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 0 .320(b) , as applicable to a program-specific audit, and one copy of this 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 subrecipient. Instead of submitting the reporting package to the pass-through entity, when a subrecipient 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 sections of this part may apply. Program-specific audits are subject to § .100 through § .215 (b) , § .220 through S .230, 5 .300 through § .305, § .315, § .320 (f) through § .320 (j) , 5 .400 through § .405, S .510 through § .515, and other referenced provisions 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 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 findings and a corrective action plan in accordance with § .315(b) and § .315(c) , respectively. § .305 Auditor selection. 15 ral 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 14 include, but are not limited to, a change in (i) Whether the exception would provide a sponsor, a change in the project site for SRO or significant cost benefit or an essential degree of PRA with rehabilitation projects, and a change expertise to the project which would otherwise in the not be available; type of persons with disabilities to be served. Depending on the nature of the change, (ii) Whether the person affected is a HUD may require a new certification of member of a group or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 (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-102 Common Rule") published March 11, 1988 and amended April 19, 1995 [insert appropriate CFR citation] , Circular A-110, "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, and price. (b) Restriction 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) Use of Federal 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) Financial 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 that is chosen 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 § .500 (a) and prepare separate financial statements. (b) Schedule 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. While 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. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 (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. § .315 Audit findings follow-up. (a) General . The auditee is responsible for follow-up and corrective action on all audit findings. - As part of this 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 assigns to audit findings under § .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) Summary 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) (1) 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 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 reasons 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 • 17 formation 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. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • 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. § .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 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 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 receipt 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) Data 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 in 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 significant deficiencies 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 significant deficiencies in internal control over major programs 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 18 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. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 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) of OMB Circular A-133 . (vii) A yes or no statement as to whether the auditee qualified as a low- risk auditee under § .530 of OMB Circular A-133 . (viii) The dollar threshold used to distinguish between Type A and Type B programs as defined in § .520(b) of OMB Circular A-133 . (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. (D) Davis-Bacon Act. (E) Eligibility. (F) Equipment and real property management. (G) Matching, level of effort, earmarking. (H) Period of availability of Federal funds. (I) Procurement and suspension and debarment. (J) Program income. (K) Real property acquisition and relocation assistance. (L) Reporting. (M) Subrecipient monitoring. (N) Special tests and provisions. (xiii) Auditee Name, Employer Identification Number(s) , Name and Title of Certifying Official, Telephone Number, Signature, and Date. (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 19 inion, adverse opinion, or disclaimer of opinion) . (ii) Where applicable, a statement that significant deficiencies 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 significant deficiencies in internal control over major programs 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 18 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. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 the form is limited to the data elements prescribed by OMB. (c) Reporting package . The reporting package shall include the: (1) Financial statements and schedule of expenditures of Federal awards discussed in § .310(a) and § .310(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) Submission to clearinghouse . All auditees shall submit to the Federal clearinghouse designated by OMB a single copy of the data collection form described in paragraph (b) of this section and the reporting package described in paragraph (c) of this section. (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) of this section for each pass- through entity when the schedule of findings and questioned costs disclosed audit findings relating to 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) (1) 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. (f) Requests for report copies . In response to requests by a Federal agency or pass-through entity, auditees shall submit the appropriate copies of the reporting package described in paragraph (c) of this section and, if requested, a copy of any management letters issued by the auditor. (g) .Report retention requirements . Auditees shall keep one copy of 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 on file for three years from the date of submission to the Federal clearinghouse 20 f 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 significant deficiencies in internal control over major programs 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 18 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. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 designated by OMB. Pass-through entities shall keep subrecipients' submissions on file for three years from date of receipt. (h) Clearinghouse responsibilities . The Federal clearinghouse designated by OMB shall distribute the reporting packages received in accordance with paragraph (d) (2) of this section and § .235(c) (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) Clearinghouse 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) Electronic 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--Federal Agencies and Pass-Through Entities § .400 Responsibilities. (a) Cognizant agency for audit responsibilities . Recipients expending more than $25 million ($50 million for fiscal years ending after December 31, 2003) 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. Following is effective for fiscal years ending on or before December 31, 2003: To provide for continuity 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 will be determined based on Federal awards expended in 1995. (However, for States and local governments 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. ) Following is effective for fiscal years ending after December 31, 2003: 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 2004, 2009, 2014, and every fifth year thereafter. For example, audit cognizance for periods ending in 2006 through 2010 will be determined based on Federal awards expended in 2004 . (However, for 2001 through 2005, the cognizant agency for audit is determined based on the predominant amount of direct Federal awards expended in the recipient's fiscal year ending in 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, if known, 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 21 ompliance for major 18 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. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 submission due date required by § .320 (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. (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. (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-through 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 under § .530(a) . (b) Oversight 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 § .105. The oversight agency for audit : • (1) Shall provide technical advice to auditees and auditors as requested. • (2) May assume 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 22 n 30 days after any reassignment, both the old and the new cognizant agency for audit shall notify the auditee, and, if known, 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 21 ompliance for major 18 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. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 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 of CFDA 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 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 ($500, 000 for fiscal years ending after December 31, 2003) 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) Consider 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 and financial statements as necessary for the pass-through entity to comply with this part. § .405 Management decision. (a) . General. 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 to the documentation, as a way of mitigating disallowed costs. The management decision should describe 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 than one Federal agency. 23 for audit shall notify the auditee, and, if known, 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 21 ompliance for major 18 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. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 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) Pass-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) Time 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) Reference numbers . Management decisions shall include the reference numbers the auditor assigned to each audit finding in accordance with § .510(c) . Subpart E--Auditors § .500 Scope of audit. (a) General . 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 financial statements and schedule of expenditures of Federal awards shall be for the 'same fiscal year. (b) Financial 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) Internal control . (1) In addition to the requirements of GAGAS, the auditor shall perform procedures to obtain an understanding of internal control over Federal programs sufficient to plan the audit to support 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 requirements. However, the auditor shall report a significant deficiency (including whether any such condition is a material weakness) in accordance with § .510, assess the related control risk at the maximum, and consider whether additional compliance tests are required because of ineffective 24 (2) Consider auditee requests for extensions to the report 21 ompliance for major 18 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. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 internal control. (d) Compliance. (1) In addition to the requirements of GAGAS, 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 compliance 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 the reasonableness of the summary schedule of prior audit findings prepared by the auditee in accordance with § .315 (b) , 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. 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 material 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 25 major 18 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. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 material effect on the financial statements. This report shall 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 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 significant deficiencies 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 significant deficiencies in internal control over major programs 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 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 (ix) A statement as to whether the auditee qualified as a low-risk auditee under § .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 § .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. §_.510 Audit findings. 26 claimer 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 25 major 18 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. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 (a) Audit findings reported. The auditor shall report the following as audit findings in a schedule of findings and questioned costs: (1) Significant deficiencies in internal control over major programs. The auditor's determination of whether a deficiency in internal control is a significant deficieicny 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 significant deficiencies 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 of laws, regulations, contracts, or grant agreements is material 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. (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 questioned 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) Known 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, if the 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 circumstances 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) Known fraud affecting a Federal award, unless such fraud is otherwise reported as an audit finding in 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 of the 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 audit findings prepared by the auditee in accordance with § .315(b) materially misrepresents the status of any prior audit finding. (b) Audit 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 27 ederal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 included, as applicable, in audit findings: (1) Federal program and specific Federal award identification including the CFDA title and number, Federal award number and year, name of. Federal agency, and name of the applicable pass-through entity. When 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) Identification of questioned costs and how they were computed. (5) Information 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 examined 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) Reference numbers . Each audit finding in the schedule of findings and questioned costs shall include a reference number t.o allow for easy referencing of the audit findings during follow-up. 5_.515 Audit working papers. (a) Retention 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 extend 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) Access 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. • • 28 • re the auditor to make an additional reporting when the auditor confirms that the fraud was reported outside of the 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 audit findings prepared by the auditee in accordance with § .315(b) materially misrepresents the status of any prior audit finding. (b) Audit 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 27 ederal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 § .520 Major program determination. (a) General . The auditor shall use a risk-based approach to determine which Federal programs are major programs. This risk-based approach shall include consideration of: Current and prior audit experience, 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) Step 1 . (1) The auditor shall identify the larger Federal programs, Which shall be labeled Type A programs. 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 of an 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) Federal programs not labeled Type A under paragraph (b) (1) 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) Step 2 . (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 § .510 (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) (1) 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 (31 U.S.C. 3515) . The Federal agency shall notify the recipient and, if known, the auditor at least 180 days prior to the 29 The following specific information shall be 27 ederal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 end of the fiscal year to be audited of OMB' s approval . (d) Step 3 . (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 programs than the number of low-risk Type A programs. Except for known significant deficiencies in internal control or compliance problems as discussed in § .525(b) (1) , § .525(b) (2) , and § .525(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 larger 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) Step 4 . 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) (1) of this section) . (2) (i) High-risk Type B programs 'as identified under either of the following two options: (A) Option 1 . 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 of low-risk Type A programs identified as low-risk under Step 2. (B) Option 2 . One high-risk Type B program for 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 discussed in paragraph (f) 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) Percentage 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 total 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 30 A program is low-risk. (2) Notwithstanding paragraph (c) (1) 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 (31 U.S.C. 3515) . The Federal agency shall notify the recipient and, if known, the auditor at least 180 days prior to the 29 The following specific information shall be 27 ederal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 papers the risk analysis process used in determining major programs. (h) . Auditor'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 coverage rule discussed in paragraph (f) 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. (1) A first-year audit is the first year the entity is audited under this part or the first year of a change of auditors. (2) To ensure 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) General . 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 discuss a particular Federal program with auditee management and the Federal agency or pass-through entity. (b) Current 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 of personnel 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 31 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 (31 U.S.C. 3515) . The Federal agency shall notify the recipient and, if known, the auditor at least 180 days prior to the 29 The following specific information shall be 27 ederal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • may be of higher risk than Federal programs recently audited as major programs without audit findings. (c) Oversight 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 .of OMB, 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 of a Federal program may indicate risk.• Consideration 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 be at low-risk. (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 due 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 substantially 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 for 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 auditor'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 identified material weaknesses do not affect the management of Federal awards and provide a waiver. 32 3) Federal programs not recently audited as major programs 31 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 (31 U.S.C. 3515) . The Federal agency shall notify the recipient and, if known, the auditor at least 180 days prior to the 29 The following specific information shall be 27 ederal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 (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 classified 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) [insert SF-SAC after finalized]. Appendix B to Part - Circular A-133 Compliance Supplement Note: Provisional OMB Circular A-133 Compliance Supplement is available from the Office of Administration, Publications Office, room 2200, New Executive Office Building, Washington, DC 20503 . • • • • • • • • • • • • • 33 l 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 due 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 substantially 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 for 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 auditor'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 identified material weaknesses do not affect the management of Federal awards and provide a waiver. 32 3) Federal programs not recently audited as major programs 31 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 (31 U.S.C. 3515) . The Federal agency shall notify the recipient and, if known, the auditor at least 180 days prior to the 29 The following specific information shall be 27 ederal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. 16 up or class of eligible persons consistency with the CHAS (see § 582.120). and the exception will permit . www.hud.gov espanol.hud.gov Page 17 HUD's determination of whether www.hud.gov espanol.hud.gov Page 16 espanol.hud.gov Page 15 of general local government that the State's application is consistent with the unit www.hud.gov espanol.hud.gov Page 10 0 El 4O W H ' In H H H H Q El 0 Ea M. W O z H 0 a R H W R. C. Cu• Cu P: W H n 0 W E. z ppqq E. 0 Ca R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-110 REVISED 11/19/93 As Further Amended 9/30/99 1 The White House Page 1 of 29 kj , r Gel.Email Updates Contact Os flnnxe•The Administration Office of Management and Budge! Search OMI3 Search Office of Management and Budget About ! OMB1og • The Budget. s .Management Regulation&Information Policy Legislative Information i Join OMB Contact OMB Leadership Bias CIRCULAR A-no REVISED 11/19/93 As Further Amended OMB Organization Chart 9/30/99 Open Government Plan TO THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS OMB News Releases RSS Feeds SUBJECT: Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education.Hospitals,and Other Non-Profit Organizations Intellectual Property Agency Info 1.Purpose.This Circular sets forth standards for obtaining consistency and uniformity among Federal agencies in the • Bulletins administration of grants to and agreements with institutions of higher education,hospitals,and other non-profit Circulars organizations. Budget State and Local 2.Authority.Circular A-110 is issued under the authority of 31 U.S.C.503(the Chief Financial Officers Act),31 Governments U.S.C.1111,41 U.S.C.405(the Office of Federal Procurement Policy Act),Reorganization Plan No.2 of 1970.and Educational and Non- E.O.11541("Prescribing the Duties of the Office of Management and Budget and the Domestic Policy Council in the Profit Institutions Executive Office of the President"). Federal Procurement Federal Financial 3.Policy.Except as provided herein,the standards set forth in this Circular are applicable to all Federal agencies.tf Management any statute specifically prescribes policies or specific requirements that differ from the standards provided herein,the Federal Information • provisions of the statute shall govern. Resources/Data Collection The provisions of the sections of this Circular shall be applied by Federal agencies to recipients.Recipients shall apply Other Special Purpose the provisions of this Circular to subrecipients performing substantive work under grants and agreements that are Memoranda passed through or awarded by the primary recipient,if such subrecipients are organizations described in paragraph 1. Privacy Guidance Reports This Circular does riot apply to grants,contracts,or other agreements between the Federal Government and units of State or local governments covered by OMB Circular A-102."Grants and Cooperative Agreements with State and •Federal Register Local Governments,'and the Federal agencies'grants management common rule which standardized and codified the FOIA administrative requirements Federal agencies impose on State and local grantees.In addition,subawards and No FEAR contracts to State or local governments are not covered by this Circular.However,this Circular applies to subawards OMB Locator • made by State and local governments to organizations covered by this Circular.Federal agencies may apply lire provisions of this Circular to commercial organizations,foreign governments,organizations under the jurisdiction of foreign governments,and international organizations. 4.Definitions.Definitions of key terms used in this Circular are contained in Section_.2 in the Attachment. • 5.Required Action.The specific requirements and responsibilities of Federal agencies and institutions of higher education,hospitals,and other non-profit organizations are set forth in this Circular.Federal agencies responsible for awarding and administering grants to and other agreements with organizations described in paragraph 1 shall adopt the language in the Circular unless different provisions are required by Federal statute or are approved by OMB. 6.OMB Responsibilities.OMB will review agency regulations and implementation of this Circular.and will provide interpretations of policy requirements and assistance to insure effective and efficient implementation.Any exceptions will be subject to approval by OMB,as indicated in Section_.4 in the Attachment.Exceptions will only be made in particular cases where adequate justification is presented. 7.Information Contact.Further information concerning this Circular may be obtained by contacting the Office of Federal Financial Management,Office of Management and Budget.Washington,DC 20503,telephone(202)395- 3993. 8.Termination Review Date.This Circular will have a policy review three years from date of issuance. 9.Effective Date.The standards set forth in this Circular which affect Federal agencies will be effective 30 days after publication of the final revision in the Federal Register.Those standards which Federal agencies impose on grantees • http://www.whitehouse.gov/omb/circulars_a l 10/ 9/12/2011 R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-110 REVISED 11/19/93 As Further Amended 9/30/99 1 The White House Page 2 of 29 will be adopted by agencies in codified regulations within six months after publication in the Federal Register.Earlier implementation is encouraged. Attachment • Grants and Agreements with Institutions of Higher Education, Hospitals,and Other Non-Profit Organizations SUBPART A-GENERAL Sec. .1 Purpose. .2 Definitions. .3 Effect on other issuances .4 Deviations. . 5 Suhawards. SUBPART.B-PRE-AWARD REQUIREMENTS _.10 Purpose. .11 Pre-award policies. _.12 Forms for applying for Federal assistance. .13 Debarment and suspension. • _.14 Special award conditions. • _.15 Metric system of measurement. �.16 Resource Conservation and Recovery Act. .17 Certifications and representations_ SUBPARTC-POST-AWARD REQUIREMENTS • Financial and Program Management .20 Purpose of financial and program management. • _.21 Standards for financial management systems. • _.22 Payment. . .23 Cost sharing or matching. • • __.24 Program income. _.25 Revision of budget and program plans. .26 Non-Federal audits. .27 Allowable costs. _.28 Period of availability of funds. _.29 Conditional exemptions, ' Property Standards • _.30 Purpose of properly standards. • _.31 Insurance coverage. http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 f the President"). Federal Procurement Federal Financial 3.Policy.Except as provided herein,the standards set forth in this Circular are applicable to all Federal agencies.tf Management any statute specifically prescribes policies or specific requirements that differ from the standards provided herein,the Federal Information • provisions of the statute shall govern. Resources/Data Collection The provisions of the sections of this Circular shall be applied by Federal agencies to recipients.Recipients shall apply Other Special Purpose the provisions of this Circular to subrecipients performing substantive work under grants and agreements that are Memoranda passed through or awarded by the primary recipient,if such subrecipients are organizations described in paragraph 1. Privacy Guidance Reports This Circular does riot apply to grants,contracts,or other agreements between the Federal Government and units of State or local governments covered by OMB Circular A-102."Grants and Cooperative Agreements with State and •Federal Register Local Governments,'and the Federal agencies'grants management common rule which standardized and codified the FOIA administrative requirements Federal agencies impose on State and local grantees.In addition,subawards and No FEAR contracts to State or local governments are not covered by this Circular.However,this Circular applies to subawards OMB Locator • made by State and local governments to organizations covered by this Circular.Federal agencies may apply lire provisions of this Circular to commercial organizations,foreign governments,organizations under the jurisdiction of foreign governments,and international organizations. 4.Definitions.Definitions of key terms used in this Circular are contained in Section_.2 in the Attachment. • 5.Required Action.The specific requirements and responsibilities of Federal agencies and institutions of higher education,hospitals,and other non-profit organizations are set forth in this Circular.Federal agencies responsible for awarding and administering grants to and other agreements with organizations described in paragraph 1 shall adopt the language in the Circular unless different provisions are required by Federal statute or are approved by OMB. 6.OMB Responsibilities.OMB will review agency regulations and implementation of this Circular.and will provide interpretations of policy requirements and assistance to insure effective and efficient implementation.Any exceptions will be subject to approval by OMB,as indicated in Section_.4 in the Attachment.Exceptions will only be made in particular cases where adequate justification is presented. 7.Information Contact.Further information concerning this Circular may be obtained by contacting the Office of Federal Financial Management,Office of Management and Budget.Washington,DC 20503,telephone(202)395- 3993. 8.Termination Review Date.This Circular will have a policy review three years from date of issuance. 9.Effective Date.The standards set forth in this Circular which affect Federal agencies will be effective 30 days after publication of the final revision in the Federal Register.Those standards which Federal agencies impose on grantees • http://www.whitehouse.gov/omb/circulars_a l 10/ 9/12/2011 R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 1�11\I�VLL'11♦ i-1-1 1 V i\lam V 10111J 1 1/17/7i iiS rul'l.11er Hlnenueu w.iuf I i ne wnite douse rages of 29 _.32 Real properly. .33 Federally-owned and exempt property. _.34 Equipment. _.35 Supplies and other expendable property. __..36 Intangible property. .37 Properly trust relationship. Procurement Standards ,.40 Purpose of procurement standards, _.41 Recipient responsibilities. _.42 Codes of conduct. .43 Competition. _.44 Procurement procedures. _.45 Cost and price analysis. .46 Procurement records. .47 Contract administration. 48 Contract provisions. Reports and Records _.50 Purpose of reports and records. • _.51 Monitoring and reporting program performance. _.52 Financial reporting. 53 Retention and access requirements for records. Termination and Enforcement _.60 Purpose of termination and enforcement. 61 Termination. .62 Enforcement. SUBPART D-AFTER-THE-AWARD REQUIREMENTS _.70 Purpose. 71 Closeout procedures. _.72 Subsequent adjustments and continuing responsibilities. .73 Collection of amounts due. APPENDIX A-CONTRACT PROVISIONS SUBPART A-General _.1 Purpose.This Circular establishes uniform administrative requirements for Federal grants and agreements awarded to institutions of higher education,hospitals,and other non-profit organizations.Federal awarding agencies shall not impose additional or inconsistent requirements,except as provided in Sections .4.and_,_14 or unless specifically required by Federal statute or executive order.Non-profit organizations that implement Federal programs for the States are also subject to State requirements. .2 Definitions. http://www.Whitehouse.gov/omb/circulars_a110/ 9/12/2011 t any statute specifically prescribes policies or specific requirements that differ from the standards provided herein,the Federal Information • provisions of the statute shall govern. Resources/Data Collection The provisions of the sections of this Circular shall be applied by Federal agencies to recipients.Recipients shall apply Other Special Purpose the provisions of this Circular to subrecipients performing substantive work under grants and agreements that are Memoranda passed through or awarded by the primary recipient,if such subrecipients are organizations described in paragraph 1. Privacy Guidance Reports This Circular does riot apply to grants,contracts,or other agreements between the Federal Government and units of State or local governments covered by OMB Circular A-102."Grants and Cooperative Agreements with State and •Federal Register Local Governments,'and the Federal agencies'grants management common rule which standardized and codified the FOIA administrative requirements Federal agencies impose on State and local grantees.In addition,subawards and No FEAR contracts to State or local governments are not covered by this Circular.However,this Circular applies to subawards OMB Locator • made by State and local governments to organizations covered by this Circular.Federal agencies may apply lire provisions of this Circular to commercial organizations,foreign governments,organizations under the jurisdiction of foreign governments,and international organizations. 4.Definitions.Definitions of key terms used in this Circular are contained in Section_.2 in the Attachment. • 5.Required Action.The specific requirements and responsibilities of Federal agencies and institutions of higher education,hospitals,and other non-profit organizations are set forth in this Circular.Federal agencies responsible for awarding and administering grants to and other agreements with organizations described in paragraph 1 shall adopt the language in the Circular unless different provisions are required by Federal statute or are approved by OMB. 6.OMB Responsibilities.OMB will review agency regulations and implementation of this Circular.and will provide interpretations of policy requirements and assistance to insure effective and efficient implementation.Any exceptions will be subject to approval by OMB,as indicated in Section_.4 in the Attachment.Exceptions will only be made in particular cases where adequate justification is presented. 7.Information Contact.Further information concerning this Circular may be obtained by contacting the Office of Federal Financial Management,Office of Management and Budget.Washington,DC 20503,telephone(202)395- 3993. 8.Termination Review Date.This Circular will have a policy review three years from date of issuance. 9.Effective Date.The standards set forth in this Circular which affect Federal agencies will be effective 30 days after publication of the final revision in the Federal Register.Those standards which Federal agencies impose on grantees • http://www.whitehouse.gov/omb/circulars_a l 10/ 9/12/2011 R. t- w a a E LL 0 E P, M H in rC r z co 0 C7 o z o W o rC I rC N 4M rC o o g ill z U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-1 l0 REVISED 11/1.9/93 As Further Amended 9/30/99 The White House Page 4 of 29 (a)Accrued expenditures means the charges incurred by the recipient during a given period requiring the provision of funds for:(1)goods and other tangible property received:(2)services performed by employees,contractors, subrecipients,and other payees:and,(3)other amounts becoming owed under programs for which no current services • or performance is required. (b)Accrued income means the sum of:(1)earnings during a given period from(i)services performed by the recipient,and(ii)goods and other tangible property delivered to purchasers,and(2)amounts becoming owed la the recipient for which no current services or performance is required by the recipient. (c)Acquisition cost of equipment means the net invoice price of the equipment.including the cost of modifications, attachments,accessories,or auxiliary apparatus necessary to make the property usable for the purpose for which it was acquired.Other charges,such as the cost of installation,transportation,taxes.duty or protective in-transit • insurance,shall be included or excluded from the unit acquisition cost in accordance with the recipient's regular accounting practices. . (d)Advance means a payment made by Treasury check or other appropriate payment mechanism to a recipient upon its request either before outlays are made by the recipient or through the use of predetermined payment schedules. (e)Award means financial.assistance that provides support or stimulation to accomplish a public purpose.Awards include grants and other agreements in the form of money or property in lieu of money,by the Federal Government to an eligible recipient.The term does not include:technical assistance,which provides services instead of money:other assistance in the form of loans,loan guarantees,interest subsidies,or insurance;direct payments of any kind to • individuals;and,contracts which are required to be entered into and administered under procurement laws and regulations. (f)Cash contributions means the recipient's cash outlay,including the outlay of money contributed to the recipient by third parties. (g)Closeout means the process by which a Federal awarding agency determines that all applicable administrative actions and all required work of the award have been completed by the recipient and Federal awarding agency. (h)Contract means a procurement contract under an award or subaward,and a procurement subcontract under a recipient's or subrecipient's contract, • (i)Cost sharing or matching means that portion of project or program costs not borne by the Federal Government. (j)Date of completion means the date on which all work under an award is completed or the date on the award document,or any supplement or amendment thereto,on which Federal sponsorship ends. • (k)Disallowed costs means those charges to an award that the Federal awarding agency determines to be unallowable,in accordance with the applicable Federal cost principles or other terms and conditions contained in the award. (I)Equipment means tangible nonexpendable personal property including exempt property charged directly to the award having a useful life of snore than one year and an acquisition cost of$5000 or more per unit.However. consistent with recipient policy,lower limits may be established. • (m)Excess property means property under the control of any Federal awarding agency that,as determined by the head thereof,is no longer required for its needs or the discharge of its responsibilities. (n)Exempt property means tangible personal property acquired in whole or in part with Federal funds,where the - Federal awarding agency has statutory authority to vest title in the recipient without further obligation to the Federal Government.An example of exempt property authority is contained in the Federal Grant and Cooperative Agreement Act(31 U.S.C.6306),for property acquired under an award to conduct basic or applied research by a non-profit • institution of higher education or non-profit organization whose principal purpose is conducting scientific research. (o)Federal awarding agency means the Federal agency that provides an award to the recipient. (p)Federal funds authorized means the total amount of Federal funds obligated by the Federal Government for use by the recipient.This amount may include any authorized carryover of unobligated funds from prior funding periods when permitted by agency regulations or agency implementing instructions. (q)Federal share of real property,equipment,or supplies means that percentage of the property's acquisition costs and any improvement expenditures paid with Federal funds. (r)Funding period means the period of time when Federal funding is available for obligation by the recipient. (s)Intangible property and debt instruments means,but is not limited to,trademarks.copyrights,patents and patent applications and such property as loans,notes and other debt instruments,lease agreements,stock and other instruments of property ownership,whether considered tangible or intangible. http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 U OH .HH a,• zgzln0WD WNHOOoDoEo• Eo• EoEN0c4NZ0 O FC MalaE �U IAmWmWo H Na0 0 0 0 o m InEH EI Elm NO.NUNUa0Ela0P; o ,-I W HwHwHwM m W o z W - O W O P: 0 H O H o W o H In IO J 10 y lfl J lfl J 1p t0 [� z EU W O Ua zg 404 › 4 › 4r44gc 4EIFCOLg040LI OFCOLI ORCwIa U I I El 4L u) E z £ z E E . I O w cl z • aoulElloWhElm moW ,-IWNWMW �HWInWIDW zw M 4*M Ul M u) M Cq M ID M H .4, IX [M Psi V, P: w P: d, P: w P; �4, M H E 0 0 0 0 0 0 0 0 0 0 0 0 0 a H 0 0 0 0 0 0 0 0 0 0 0 0 0 I �'o CD �. o w co C°) H co z cHn•. a as• �a LA • £ H E ' H CC z H U' NIE C7 oA CAE cO W O CA "4 Co z '0 c4 0 F. a H CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 l.,1K( uLAK A-11 U KL V 1 iLU 11/19/93 As P'urther Amended 9/30/99 11'he White House Page 5 of 29 • (1)Obligations means the amounts of orders placed,contracts and grants awarded,services received and similar transactions during a given period that require payment by the recipient during the same or a future period. (u)Outlays or expenditures means charges made to the project or program.They may be reported on a cash or accrual basis.For reports prepared on a cash basis,outlays are the sum of cash disbursements for direct charges for • goods and services,the amount of indirect expense charged,the value of third party.in-kind contributions applied and the amount of cash advances and payments made to subrecipients.For reports prepared on an accrual basis,outlays are the sum of cash disbursements for direct charges for goods and services;the amount of indirect expense incurred, the value of in-kind contributions applied,and the net increase(or decrease)in the amounts owed by the recipient for goods and other property received,for services performed by employees,contractors,subrecipients and other payees • and other amounts becoming owed under programs for which no current services or performance are required. (v)Personal property means property of any kind except real property.It may be tangible,having physical existence, or intangible,having no physical existence,such as copyrights,patents,or securities. (w)Prior approval means written approval by an'authorized official evidencing prior consent. (x)Program income means gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the award(see exclusions in paragraphs_.24(e)and(h)).Program income includes,but is not limited to,income from fees for services performed,the use or rental of real or personal property acquired under federally-funded projects,the sale of commodities or items fabricated under an award,license fees and royalties on patents and copyrights,and interest on loans made with award funds.Interest earned on advances of Federal funds is • not program income.Except as otherwise provided in Federal awarding agency regulations or the terms and conditions of the award,program income does not include the receipt of principal on loans,rebates,credits,discounts, etc..or interest earned on any of them. (y)Project costs means all allowable costs,as set forth in the applicable Federal cost principles,incurred by a • recipient and the value of the contributions made by third parties in accomplishing the objectives of the award during the project period. (z)Project period means.the period established in the award document during which Federal sponsorship begins and ends. (aa)Property means,unless otherwise stated,real property,equipment,intangible property and debt instruments. (bb)Real property means land,including land improvements,structures and appurtenances thereto,but excludes movable machinery and equipment. (cc)Recipient means an organization receiving financial assistance directly from Federal awarding agencies to carry out a project or program.The term includes public and private institutions of higher education.public and private hospitals,and other quasi-public and private non-profit organizations such as,but not limited to,community action agencies.research institutes,educational associations.and health centers.The term may include commercial organizations.foreign or international organizations(such as agencies of the United Nations)which are recipients, • subrecipients.or contractors or subcontractors of recipients or subrecipients at the discretion of the Federal awarding agency.The term does not include government-owned contractor-operated facilities or research centers providing continued support for mission-oriented,large-scale programs that are government-owned or controlled,or are • designated as federally-funded research and development centers. • (dd)Research and development means all research activities,both basic and applied,and all development activities that are supported at universities,colleges,and other non-profit institutions."Research"is defined as a systematic study directed toward fuller scientific knowledge or understanding of the subject studied."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.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. (ee)Small awards means a grant or cooperative agreement not exceeding the small purchase threshold fixed at 41 U.S.C.403(11)(currently$25,000). (ff)Subaward means an award of financial assistance in the form of money,or property in lieu of money,made under an award by a recipient to an eligible subrecipient or by a subrecipient to a lower tier subrecipient.The term includes financial assistance when provided by any legal agreement.even if the.agreement is called a contract,but does not include procurement of goods and services nor does it include any form of assistance which is excluded from the definition of"award"in paragraph(e). (gg)Subrecipient means the legal entity to which a subaward is made and which is accountable to the recipient for the use of the funds provided.The term may include foreign or international organizations(such as agencies of the • United Nations)at the discretion of the Federal awarding agency. • (hh)Supplies means all personal property excluding equipment.intangible property,and debt instruments as defined in this section,•and inventions of a contractor conceived or first actually reduced to practice in the performance of work • • http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-11.0 REVISED 11/19/93 As Further Amended 9/30/99 1 The White House Page 6 of 29 • under a funding agreement("subject inventions"),as defined in 37 CFR part 401,"Rights to Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants,Contracts,and Cooperative Agreements" (ii)Suspension means an action by a Federal awarding agency that temporarily withdraws Federal sponsorship under an award,pending corrective action by the recipient or pending a decision to terminate the award by the Federal awarding agency.Suspension of an award is a separate action from suspension under Federal agency regulations implementing E.O.s 12549 and 12689,"Debarment and Suspension." (jj)Termination means the cancellation of Federal sponsorship,in whole or in part,under an agreement at any time prior to the date of completion. • (kk)Third party in-kind contributions means the value of non-cash contributions provided by non-Federal third parties.Third party in-kind contributions may be in the form of real property,equipment,supplies and other expendable property,and the value of goods and services directly benefiting and specifically identifiable to the project or.program. • (II)Untiquidated obligations,for financial reports prepared on a cash basis,means the amount of obligations • incurred by the recipient that have not been paid.For reports prepared on en accrued expenditure basis,they represent the amount of obligations incurred by the recipient for which an outlay has not been recorded. . (mm)Unobligated balance means the portion of the funds authorized by the Federal awarding agency that has not been obligated by the recipient and is determined by deducting the cumulative obligations from the cumulative funds authorized. (on)Unrecovered indirect cost means the difference between the amount awarded and the amount which could have been awarded under the recipient's approved negotiated indirect cost rate. (oo)Working capital advance means a procedure where by funds are advanced to the recipient to cover its estimated disbursement needs for a given initial period. .3 Effect on other issuances.For awards subject to this Circular,all administrative requirements of codified program regulations,program manuals,handbooks and other nonregulatory materials which are inconsistent with the requirements of this Circular shall be superseded,except to the extent they are required by statute,or authorized in • accordance with the deviations provision in Section_.4. ,.4 Deviations.The Office'of Management and Budget(OMB)may grant exceptions for classes of grants or recipients subject to the requirements of this Circular when exceptions are not prohibited by statute.However,in the interest of maximum uniformity,exceptions from the requirements of this Circular shall be permitted only in unusual circumstances.Federal awarding agencies may apply more restrictive requirements to a class of recipients when approved by OMB.'Federal awarding agencies may apply less restrictive requirements when awarding small awards, except for those requirements which are statutory.Exceptions on a case-by-case basis may also be made by Federal awarding agencies. • _.5 Subawards.Unless sections of this Circular specifically exclude subrecipients from coverage,the provisions of this Circular shall be applied to subrecipients performing work under awards if such subrecipients are institutions of • higher education,hospitals or other non-profit organizations.State and local government subrecipients are subject to the provisions of regulations implementing the grants management common rule,"Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments,"published at 53 FR 8034 (3/11/88). SUBPART B-Pre-Award Requirements 10 Purpose.Sections_.11 through_.17 prescribes forms and instructions and other pre-award matters to be used in applying for Federal awards. _.11 Pre-award policies. (a)Use of Grants and Cooperative Agreements,and Contracts.In each instance,the Federal awarding agency shall decide on the appropriate award instrument(i.e.,grant,cooperative agreement.or contract).The Federal Grant and Cooperative Agreement Act(31 U.S.C.6301-08)governs the use of grants,cooperative agreements and contracts.A grant or cooperative agreement shall be used only when the principal purpose of a transaction is to accomplish a public purpose of support or stimulation authorized by Federal statute.The statutory criterion for choosing between grants and cooperative agreements is that for the latter,"substantial involvement is expected between the executive agency and the State,local government,or other recipient when carrying out the activity contemplated in the • • agreement."Contracts shall be used when the principal purpose is acquisition of property or services for the direct benefit or use of the Federal Government. (b)Public Notice and Priority Setting.Federal awarding agencies shall notify the public of its intended funding priorities for discretionary grant programs,unless funding priorities are established by Federal statute. ' _.12 Forms for applying for Federal assistance. hitp://www.whitehouse.gov/omb/circulars a 110/ -9/12/2011 any form of assistance which is excluded from the definition of"award"in paragraph(e). (gg)Subrecipient means the legal entity to which a subaward is made and which is accountable to the recipient for the use of the funds provided.The term may include foreign or international organizations(such as agencies of the • United Nations)at the discretion of the Federal awarding agency. • (hh)Supplies means all personal property excluding equipment.intangible property,and debt instruments as defined in this section,•and inventions of a contractor conceived or first actually reduced to practice in the performance of work • • http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 U1KL U LAK H-11 v Kb V i St JJ 11/19/93 As Further Amended 9/3 0/99 ( The White House Page 7 of 29 • (a)Federal awarding agencies shall comply with the applicable report clearance requirements of 5 CFR part 1320. "Controlling Paperwork Burdens on the Public,"with regard to all forms used by the Federal awarding agency in place of or as a supplement to the Standard Form 424(SF-424)series. (b)Applicants shall use the SF-424 series or those forms and instructions prescribed by the Federal awarding agency. (c)For Federal programs covered by E.O.12372,"Intergovernmental Review of Federal Programs."the applicant shall complete the appropriate sections of the SF-424(Application for Federal Assistance)indicating whether the application . was subject to review by the State Single Point of Contact(SPOC).The name and address of the SPOC for a particular State can be obtained from the Federal awarding agency or the Catalog of Federal Domestic Assistance. The SPOC shall advise the applicant whether the program for which application is made has been selected by that State for review. (d)Federal awarding agencies that do not use the SF-424 form should indicate whether the application is subject to review by the State under E.O.12372. .13 Debarment and suspension.Federal awarding agencies and recipients shall comply with the nonprocurement debarment and suspension common rule implementing E.O.s 12549 and 12689,"Debarment and Suspension."This common rule restricts subawards and contracts with certain parties that are debarred,suspended or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. • • _.14 Special award conditions.If an applicant or recipient:(a)has a history of poor performance,(b)is not financially stable,(c)has a management system that does not meet the standards prescribed in this Circular,(d)has not conformed to the terms and conditions of a previous award,or(e)is not otherwise responsible.Federal awarding agencies may impose additional requirements as needed,provided that such applicant or recipient is notified in writing as to:the nature of the additional requirements,the reason why the additional requirements are being imposed.the nature of the corrective action needed,the time allowed for completing the corrective actions,and the method for requesting reconsideration of the additional requirements imposed.Any special conditions shall be promptly removed once the conditions that prompted them have been corrected. _,15 Metric system of measurement.The Metric Conversion Act,as amended by the Omnibus Trade and Competitiveness Act(15 U,S.C.205)declares that the metric system is the preferred measurement system for U.S. trade and commerce.The Act requires each Federal agency to establish a date or dates in consultation with the Secretary of Commerce,when the metric system of measurement will be used in the agency's procurements,grants, and other business-related activities.Metric implementation may take longer where the use of the system is initially impractical or likely to cause significant inefficiencies in the accomplishment of federally-funded activities.Federal awarding agencies shall follow the provisions of L.O.12770,"Metric Usage in Federal Government Programs." Resource Conservation and Recovery Act(RCRA)(Pub.L.94-580 codified at 42 U.S C.6962).Under the Act, • any State agency or agency of a political subdivision of a State which is using appropriated Federal funds must comply with Section 6002.Section 6002 requires that preference be given in procurement programs to the purchase of specific products containing recycled materials identified in guidelines developed by the Environmental Protection Agency(EPA)(40 CFR parts 247-254).Accordingly,Stale and local institutions of higher education,hospitals,and non ' -profit organizations that receive direct Federal awards or other Federal funds shall give preference in their procurement programs funded with Federal funds to the purchase of recycled products pursuant to the EPA guidelines. !, _.17 Certifications and representations.Unless prohibited by statute or codified regulation,each Federal awarding agency is authorized and encouraged to allow recipients to submit certifications and representations required by statute,executive order,or regulation on an annual basis,if the recipients have ongoing and continuing relationships with the agency.Annual certifications and representations shall be signed by responsible officials with the authority to ensure recipients'compliance with the pertinent requirements. • SUBPART C-Post-Award Requirements Financial and Program Management _.20 Purpose of financial and program management.Sections-_,-_-.21 through .28 prescribe standards for 'financial management systems,methods for making payments and rules for:satisfying cost sharing and matching requirements,accounting for program income,budget revision approvals,making audits,determining allowability of cost,and establishing fund availability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-110 REVISED 1.1/19/93 As Further Amended 9/30/99 1 The White House Page 8 of 29 (2)Records that identify adequately the source and application of funds for federally-sponsored activities.These records shall contain Information pertaining to Federal awards,authorizations,obligations,unobligated balances, assets,outlays,income and interest, (3)Effective control over and accountability for all funds,property and other assets.Recipients shall adequately • safeguard all such assets and assure they are used solely for authorized purposes, (4)Comparison of outlays with budget amounts for each award.Whenever appropriate,financial information should be related to performance and unit cost.data. (5)Written procedures to minimize the time elapsing between the transfer of funds to the recipient frorn the U.S, Treasury and the issuance or redemption of checks,warrants or-payments by other means for program purposes • by the recipient.To the extent that the provisions of the Cash Management Improvement Act(CMIA)(Pub.L. 101-453)govern,payment methods of State agencies,instrumentalities,and fiscal agents shall be consistent with CMIA Treasury-State Agreements or the CMIA default procedures codified at 31 CFR part 205,"Withdrawal of Cash from the Treasury for Advances under Federal Grant and Other Programs." (6)Written procedures for determining the reasonableness,allocabitity and allowability of costs in accordance with the provisions of the applicable Federal cost principles and the terms and conditions of the award. (7)Accounting records including cost accounting records that are supported by source documentation. (c)Where the Federal Government guarantees or insures the repayment of money borrowed by the recipient,the Federal awarding agency,at its discretion,may require adequate bonding and insurance if the bonding and insurance requirements of the recipient are not deemed adequate to protect the interest of the Federal Government, (d)The Federal awarding agency may require adequate fidelity bond coverage where the recipient lacks sufficient coverage to protect the Federal Government's interest. (e)Where bonds are required in the situations described above,the bonds shall be obtained from companies holding • certificates of authority as acceptable sureties,as prescribed in 31 CFR part 223,"Surety Companies Doing Business with the United States." .22 Payment. • (a)Payment methods shall minimize the time elapsing between the transfer of funds from the United States Treasury and the issuance or redemption of checks,warrants,or payment by other means by the recipients.Payment methods of State agencies or instrumentalities shall be consistent with Treasury-State CMIA agreements or default procedures codified at 31 CFR part 205. (b)Recipients are to be paid in advance,provided they maintain or demonstrate the willingness to maintain:(1)written procedures that minimize the time elapsing between the transfer of funds and disbursement by the recipient,and(2) financial management systems that meet the standards for fund control and accountability as established in Section _.21.Cash advances to a recipient organization shall be limited to the minimum amounts needed and be tinted to be in accordance with the actual,immediate cash requirements of the recipient organization in carrying out the - purpose of the approved program or project.The timing and amount of cash advances shall be as close as is administratively feasible to the actual disbursements by the recipient organization for direct program or project costs and the proportionate share of any allowable indirect costs. • (c)Whenever possible,advances shall be consolidated to cover anticipated cash needs for all awards made by the Federal awarding agency to the recipient. (1)Advance payment mechanisms include,but are not limited to,Treasury check and electronic funds transfer. (2)Advance payment mechanisms are subject to 31 CFR part 205. (3)Recipients shall be authorized to submit requests for advances and reimbursements at least monthly when electronic fund transfers are not used, (d)Requests for Treasury check advance payment shall be submitted on SF-270,"Request for Advance or Reimbursement."or other forms as may be authorized by OMB.This form is not to be used when Treasury check advance payments are made to the recipient automatically through the use of a predetermined payment schedule or if precluded by special Federal awarding agency instructions for electronic funds transfer. (e)Reimbursement is the preferred method when the requirements in paragraph(b)cannot be met.Federal awarding agencies may also use this method on any construction agreement,or if the major portion of the construction project is accomplished through private market financing or Federal loans.and the Federal assistance constitutes a minor portion of the'project. http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 dits,determining allowability of cost,and establishing fund availability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 1,11c1.,U LAK A-11 U 1b V 1t L) 1 1/19/9.3 As Further Amended 9/30/99 I The White House Page 9 of 29 • (1)When the reimbursement method is used,the Federal awarding agency shall make payment within 30 days after receipt of the billing.unless the billing is improper. (2)Recipients shall be authorized to submit request for reimbursement at least monthly when electronic funds transfers are riot used. (f)If a recipient cannot meet the criteria for advance payments and the Federal awarding agency has determined that reimbursement is not feasible because the recipient lacks sufficient working capital,the Federal awarding agency may provide cash on a working capital advance basis.Under this procedure,the Federal awarding agency shall advance cash to the recipient to cover its estimated disbursement needs tor an initial period generally geared to the awardee's disbursing cycle.Thereafter,the Federal awarding agency shall reimburse the recipient for its actual cash disbursements.The working capital advance method of payment shall not be used for recipients unwilling or unable to provide timely advances to their subrecipient to meet the subrecipient's actual cash disbursements. (g)To the extent available,recipients shall disburse funds available from repayments to and interest earned on a revolving fund.program income,rebates,refunds,contract settlements,audit recoveries and interest earned on such funds before requesting additional cash payments. (h)Unless otherwise required by statute.Federal awarding agencies shall not withhold payments for proper charges made by recipients at any time during the project period unless(1)or(2)apply. (1)A recipient has failed to comply with the project objectives,the terms and conditions of the award,or Federal • reporting requirements. (2)The recipient or subrecipient is delinquent in a debt to the United States as defined in OMB Circular A-129. "Managing Federal Credit Programs."Under such conditions,the Federal awarding agency may,upon reasonable notice,inform the recipient that payments shall not be made for obligations incurred after a specified date until the conditions are corrected or the indebtedness to the Federal Government is liquidated. (i)Standards governing the use of banks and other institutions as depositories of funds advanced under awards are as follows. (1)Except for situations described in paragraph(i)(2),Federal awarding agencies shall not require separate depository accounts for funds provided to a recipient or establish any eligibility requirements for depositories for funds provided to a recipient.However,recipients must be able to account for the-receipt,obligation and expenditure of funds. (2)Advances of Federal funds shall be deposited and'maintained in insured accounts whenever possible. • (j)Consistent with the national goal of expanding the opportunities for women-owned and minority-owned business • enterprises,recipients shall be encouraged to use women-owned and minority-owned banks(a bank which is owned at least 50 percent by women or minority group members). (k)Recipients shall maintain advances of Federal funds in interest bearing accounts.unless(1),(2)or(3)apply. • (1)The recipient receives less than$120.000 in Federal awards per year. • (2)The best reasonably available interest bearing account would not be expected to earn interest in excess of $250 per year on Federal cash balances. (3)The depository would require an average or minimum balance so high that it would not be feasible within the expected Federal and non-Federal cash resources. (I)For those entities where CMIA and its implementing regulations do not apply,interest eamed on Federal advances deposited in interest hearing accounts shall be remitted annually to Department of Health and Human Services, Payment Management System,Rockville,MD 20852.Interest amounts up to$250 per year may be retained by the recipient for administrative expense.State universities and hospitals shall comply with CMIA,as it pertains to interest, If an entity subject to CMIA uses its own funds to pay pie-award costs for discretionary awards without prior written approval from the Federal awarding agency,it waives its right to recover the interest under CMIA. (m)Except as noted elsewhere in this Circular,only the following forms shall be authorized for the recipients in requesting advances and reimbursements.Federal agencies shall not require more than an original and two copies of these forms. (1)SF-270,Request for Advance or Reimbursement,Each Federal awarding agency shall adopt the SF-270 as a standard form for all nonconstruction programs when electronic funds transfer or predetermined advance methods are not used.Federal awarding agencies,however,have the option of using this form for construction programs in lieu of the SF-271."Outlay Report and Request for Reimbursement for Construction Programs." • http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ilability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-110 REVISED 11/19/93 As Further Amended 9/30/99 I The White Hou... Page 10 of 29 (2)SF-271,Outlay Report and Request for Reimbursement for Construction Programs.Each Federal awarding agency shall adopt the SF-271 as the standard form to be used for requesting reimbursement for construction programs However,a Federal awarding agency may substitute the SF-270 when the Federal awarding agency determines that it provides adequate information to meet Federal needs. _.23 Cost sharing or matching. (a)All contributions,including cash and third party in-kind,shall be accepted as part of the recipient's cost sharing or matching when such contributions meet all of the following criteria. (1)Are verifiable from the recipient's records. (2)Are not included as contributions for any other federally-assisted project or program. (3)Are necessary and reasonable for proper and efficient accomplishment of project or program objectives. (4)Are allowable under the applicable cost principles. (5)Are not paid by the Federal Government under another award,except where authorized by Federal statute to be used for cost sharing or matching. (6)Are provided for in the approved budget when required by the Federal awarding agency. (7)Conform to other provisions of this Circular,as applicable. (b)Unrecovered Indirect costs may be included as part of cost sharing or matching only with the prior approval of the Federal awarding agency. (c)Values for recipient contributions of services and property shall be established in accordance with the applicable cost principles.If a Federal awarding agency authorizes recipients to donate buildings or land for construction/facilities acquisition projects or long-term use,the value of the donated property for cost sharing or matching shall be the lesser of(1)or(2). (1)The certified value of the remaining life of the property recorded in the recipient's accounting records at the time of donation. (2)The current fair market value.However,when there is sufficient justification,the Federal awarding agency may approve the use of the current fair market value of the donated property,even if it exceeds the certified value at the time of donation to the project. (d)Volunteer services furnished by professional and technical personnel,consultants,and other skilled and unskilled • labor may be counted as cost sharing or matching if the service is an integral and necessary part of an approved project or program.Rates for volunteer services shall be consistent with those paid for similar work in the recipient's organization.In those instances in which the required skills are not found in the recipient organization,rates shall be consistent with those paid for similar work in the labor market in which the recipient competes for the kind of services Involved.In either case,paid fringe benefits that are reasonable,allowable,and allocable may be included in the valuation. • (e)When an employer other than the recipient furnishes the services of an employee,these services shall be valued at the employee's regular rate of pay(plus an amount of fringe benefits that are reasonable,allowable,and allocable,but exclusive of overhead costs),provided these services are in the same skill for which the employee is normally paid. http://wwvv.whitehouse.gov/omb/circulars a 110/ • 9/12/2011 n interest in excess of $250 per year on Federal cash balances. (3)The depository would require an average or minimum balance so high that it would not be feasible within the expected Federal and non-Federal cash resources. (I)For those entities where CMIA and its implementing regulations do not apply,interest eamed on Federal advances deposited in interest hearing accounts shall be remitted annually to Department of Health and Human Services, Payment Management System,Rockville,MD 20852.Interest amounts up to$250 per year may be retained by the recipient for administrative expense.State universities and hospitals shall comply with CMIA,as it pertains to interest, If an entity subject to CMIA uses its own funds to pay pie-award costs for discretionary awards without prior written approval from the Federal awarding agency,it waives its right to recover the interest under CMIA. (m)Except as noted elsewhere in this Circular,only the following forms shall be authorized for the recipients in requesting advances and reimbursements.Federal agencies shall not require more than an original and two copies of these forms. (1)SF-270,Request for Advance or Reimbursement,Each Federal awarding agency shall adopt the SF-270 as a standard form for all nonconstruction programs when electronic funds transfer or predetermined advance methods are not used.Federal awarding agencies,however,have the option of using this form for construction programs in lieu of the SF-271."Outlay Report and Request for Reimbursement for Construction Programs." • http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ilability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 ir��ui tirc H-i iv Knv 1 i/1wy.i As rurtner Amended 9/.3U/99 I The White Hou... Page 1.1 of 29 (f)Donated supplies may include such items as expendable equipment,office supplies,laboratory supplies or workshop and classroom supplies.Value assessed to donated supplies included in the cost sharing or matching share shall be reasonable and shall not exceed the fair market value of the property at the lime of the donation. • (g)The method used for determining cost sharing or matching for donated equipment,buildings and land for which title passes to the recipient may differ according to the purpose of the award,if(1)or(2)apply. (1)If the purpose of the award is to assist the recipient in the acquisition of equipment,buildings or land,the total value of the donated property may be claimed as cost sharing or matching. (2)If the purpose of the award is to support activities that require the use of equipment,buildings or land, normally only depreciation or use charges for equipment and buildings may be made.However;the full value of equipment or other capital assets and fair rental charges for land may be allowed,provided that the Federal awarding agency has approved the charges. (h)The value of donated property shall be determined in accordance with the usual accounting policies of the recipient.with the following qualifications. • (1)The value of donated land and buildings shall not exceed its fair market value at the time of donation to the recipient as established by an independent appraiser(e.g.,certified real property appraiser or General Services Administration representative)and certified by a responsible official of the recipient. (2)The value of donated equipment shall not exceed the fair market value of equipment of the same age and condition at the time of donation. (3)The value of donated space shall not exceed the fair rental value of comparable space as established by an independent appraisal of comparable space and facilities in a privately-owned building in the same locality. (4)The value of loaned equipment shall not exceed its lair rental value. (5)The following requirements pertain to the recipient's supporting records for in-kind contributions from third parties. • (i)Volunteer services shall be documented and,to the extent feasible,supported by the same methods used by the recipient for its own employees. (ii)The basis for determining the valuation for personal service,material,equipment,buildings and land shall be documented. Program income. • (a)Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to -account for program income related to projects financed in whole or in part with Federal funds. (b)Except as provided in paragraph(h)below,program income earned during the project period shall be retained by the recipient and,in accordance with Federal awarding agency regulations or the terms and conditions of the award, shall be used in one or more of the ways listed in the following. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 wable,and allocable,but exclusive of overhead costs),provided these services are in the same skill for which the employee is normally paid. http://wwvv.whitehouse.gov/omb/circulars a 110/ • 9/12/2011 n interest in excess of $250 per year on Federal cash balances. (3)The depository would require an average or minimum balance so high that it would not be feasible within the expected Federal and non-Federal cash resources. (I)For those entities where CMIA and its implementing regulations do not apply,interest eamed on Federal advances deposited in interest hearing accounts shall be remitted annually to Department of Health and Human Services, Payment Management System,Rockville,MD 20852.Interest amounts up to$250 per year may be retained by the recipient for administrative expense.State universities and hospitals shall comply with CMIA,as it pertains to interest, If an entity subject to CMIA uses its own funds to pay pie-award costs for discretionary awards without prior written approval from the Federal awarding agency,it waives its right to recover the interest under CMIA. (m)Except as noted elsewhere in this Circular,only the following forms shall be authorized for the recipients in requesting advances and reimbursements.Federal agencies shall not require more than an original and two copies of these forms. (1)SF-270,Request for Advance or Reimbursement,Each Federal awarding agency shall adopt the SF-270 as a standard form for all nonconstruction programs when electronic funds transfer or predetermined advance methods are not used.Federal awarding agencies,however,have the option of using this form for construction programs in lieu of the SF-271."Outlay Report and Request for Reimbursement for Construction Programs." • http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ilability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-110 REVISED 11/19/93 As Further Amended 9/30/99 1 The White Hou... Page 12 of 29 • (1)Added to funds committed to the project by the Federal awarding agency and recipient and used to further eligible project or program objectives. (2)Used to finance the non-Federal share of the project or program, (3)Deducted from the total project or program allowable cost in determining the net allowable costs on which the Federal share of costs is based. (c)When an agency authorizes the disposition of program income as described in paragraphs(b)(1)or(b)(2),program income in excess of any limits stipulated shall be used in accordance with paragraph(b)(3). • (d)In the event that the Federal awarding agency does not specify in its regulations or the terms and conditions of the award how program income is to be used,paragraph(b)(3)shall apply automatically to all projects or programs except research.For awards that support research,paragraph(b)(1)shall apply automatically unless the awarding agency indicates in the terms and conditions another alternative on the award or the recipient is subject to special award conditions,as indicated in Section_.14. • (e)Unless Federal awarding agency regulations or the terms and conditions of the award provide otherwise,recipients shall have no obligation to the Federal Government regarding program income earned after the end of the project period. (f)If authorized by Federal awarding agency regulations or the terms and conditions of the award,costs incident to the generation of program income may be deducted from gross income to determine program income,provided these costs have not been charged to the award. (g)Proceeds from the sale of property shall be handled in accordance with the requirements of the Property Standards (See Sections_.30 through_.37). (h)Unless Federal awarding agency regulations or the terms and condition of the award provide otherwise,recipients shall have no obligation to the Federal Government with respect to program income earned from license fees and royalties for copyrighted material,patents.patent applications,trademarks.and inventions produced under an award. However,Patent and Trademark Amendments(35 U.S.C.18)apply to Inventions made under an experimental, developmental,or research award. _.25 Revision of budget and program plans. (a)The budget plan is the financial expression of the project or program as approved during the award process.fl may include either the Federal and non-Federal share,or only the Federal share,depending upon Federal awarding agency requirements.It shall be related to performance for program evaluation purposes whenever appropriate. (b)Recipients are required to report deviations from budget and program plans,and request prior approvals for budget and program plan revisions.in accordance with this section. (c)For nonconstruction awards,recipients shall request prior approvals from Federal awarding agencies for one or more of the following program or budget related reasons. (1)Change in the scope or the objective of the project or program(even if there is no associated budget revision requiring prior written approval). (2)Change in a key person specified in the application or award document. http://www.whitehouse.gov/omb/circulars• al 10/ 9/12/2011 the employee is normally paid. http://wwvv.whitehouse.gov/omb/circulars a 110/ • 9/12/2011 n interest in excess of $250 per year on Federal cash balances. (3)The depository would require an average or minimum balance so high that it would not be feasible within the expected Federal and non-Federal cash resources. (I)For those entities where CMIA and its implementing regulations do not apply,interest eamed on Federal advances deposited in interest hearing accounts shall be remitted annually to Department of Health and Human Services, Payment Management System,Rockville,MD 20852.Interest amounts up to$250 per year may be retained by the recipient for administrative expense.State universities and hospitals shall comply with CMIA,as it pertains to interest, If an entity subject to CMIA uses its own funds to pay pie-award costs for discretionary awards without prior written approval from the Federal awarding agency,it waives its right to recover the interest under CMIA. (m)Except as noted elsewhere in this Circular,only the following forms shall be authorized for the recipients in requesting advances and reimbursements.Federal agencies shall not require more than an original and two copies of these forms. (1)SF-270,Request for Advance or Reimbursement,Each Federal awarding agency shall adopt the SF-270 as a standard form for all nonconstruction programs when electronic funds transfer or predetermined advance methods are not used.Federal awarding agencies,however,have the option of using this form for construction programs in lieu of the SF-271."Outlay Report and Request for Reimbursement for Construction Programs." • http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ilability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 l K ULH1� A-11u N.tVI1✓U 11/1V/Yi As runner Amenaea 9/sUi99 11ne Write Hou... Page 1.3 of 29 • (3)The absence for more than three months,or a 25 percent reduction in time devoted to the project,by the • approved project director or principal investigator. (4)The need for additional Federal funding. • • • (5)The transfer of amounts budgeted for indirect costs to absorb increases in direct costs,or vice versa,if approval is required by the Federal awarding agency. (6)The inclusion,unless waived by the Federal awarding agency,of costs that require prior approval in accordance with OMB Circular A-21,"Cost Principles for Educational Institutions,"OMB Circular A-122,"Cost Principles for Non-Profit Organizations,"or 45 CFR part 74 Appendix E."Principles for Determining Costs Applicable to Research and Development under Grants and Contracts with Hospitals,"or 48 CFR part 31, "Contract Cost Principles and Procedures,"as applicable. (7)The transfer of funds allotted for training allowances(direct payment to trainees)to other categories of expense. (8)Unless described in the application and funded in the approved awards,the subaward,transfer or contracting out of any work under an award.This provision does not apply to the purchase of supplies,material;equipment or general support services. (d)No other prior approval requirements for specific items may be imposed unless a deviation has been approved by • • OMB. (e)Except for requirements listed in paragraphs(c)(1)and(c)(4)of this section,Federal awarding agencies are authorized,at their option,to waive cost-related and administrative prior written approvals required by this Circular and OMB Circulars A-21 and A-122.Such waivers may include authorizing recipients to do any one or more of the following. (1)Incur pre-award costs 90 calendar days prior to award or more than 90 calendar days with the prior approval of the Federal awarding agency.All pre-award costs are incurred at the recipient's risk(i.e..the Federal awarding agency is under no obligation to reimburse such costs if for any reason the recipient does not receive an award or if the award is less than anticipated and inadequate to cover such costs). • (2)Initiate a one-time extension of the expiration date of the award of up to 12 months unless one or more of the following conditions apply.For one-time extensions,the recipient must notify the Federal awarding agency in writing with the supporting reasons and revised expiration date at least 10 days before the expiration date specified in the award.This one-time extension may not be exercised merely for the purpose of using unobligated balances. (i)The terms and conditions of award prohibit the extension. • • (ii)The extension requires additional Federal funds. (iii)The extension involves any change in the approved objectives or scope of the project. • (3).Carry forward unobligated balances to subsequent funding periods. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 on or award document. http://www.whitehouse.gov/omb/circulars• al 10/ 9/12/2011 the employee is normally paid. http://wwvv.whitehouse.gov/omb/circulars a 110/ • 9/12/2011 n interest in excess of $250 per year on Federal cash balances. (3)The depository would require an average or minimum balance so high that it would not be feasible within the expected Federal and non-Federal cash resources. (I)For those entities where CMIA and its implementing regulations do not apply,interest eamed on Federal advances deposited in interest hearing accounts shall be remitted annually to Department of Health and Human Services, Payment Management System,Rockville,MD 20852.Interest amounts up to$250 per year may be retained by the recipient for administrative expense.State universities and hospitals shall comply with CMIA,as it pertains to interest, If an entity subject to CMIA uses its own funds to pay pie-award costs for discretionary awards without prior written approval from the Federal awarding agency,it waives its right to recover the interest under CMIA. (m)Except as noted elsewhere in this Circular,only the following forms shall be authorized for the recipients in requesting advances and reimbursements.Federal agencies shall not require more than an original and two copies of these forms. (1)SF-270,Request for Advance or Reimbursement,Each Federal awarding agency shall adopt the SF-270 as a standard form for all nonconstruction programs when electronic funds transfer or predetermined advance methods are not used.Federal awarding agencies,however,have the option of using this form for construction programs in lieu of the SF-271."Outlay Report and Request for Reimbursement for Construction Programs." • http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ilability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-110 REVISED 11/19/93 As Further Amended 9/30/99 I The White Hou... Page 14 of 29 (4)For awards that support research,unless the Federal awarding agency provides otherwise in the award or in the agency's regulations,the prior approval requirements described in paragraph(e)are automatically waived (i.e..recipients need not obtain such prior approvals)unless one of the conditions included in paragraph(e)(2) applies. • (f)The Federal awarding agency may,at its option.restrict the transfer of funds among direct cost categories or programs,functions and activities for awards in which the Federal share of the project exceeds$100,000 and the cumulative amount of such transfers exceeds or is expected to exceed 10 percent of the total budget as last approved by the Federal awarding agency.No Federal awarding agency shall permit a transfer that would cause any Federal appropriation or part thereof to be used for purposes other than those consistent with the original intent of the . appropriation. • (g)All other changes to nonconstruction budgets,except for the changes described in paragraph(j),do not require prior approval. • (h)For construction awards.recipients shall request prior written approval promptly from Federal awarding agencies for budget revisions whenever(1),(2)or(3)apply. (1)The revision results from changes in the scope or the objective of the project or program. (2)The need arises for additional Federal funds to complete the project. (3)A revision is desired which involves specific costs for'which prior written approval requirements may be imposed consistent with applicable OMB cost principles listed in Section_.27. (i)No other prior approval requirements for specific items may be imposed unless a deviation has been approved by OMB. (j)When a Federal awarding agency makes an award that provides support for both construction and nonconstruction work,the Federal awarding agency may require the recipient to request prior approval from the Federal awarding agency before making any fund or budget transfers between the two types of work supported. • (k)For both construction and nonconstruction awards,Federal awarding agencies shall require recipients to notify the Federal awarding agency in writing promptly whenever the amount of Federal authorized funds is expected to exceed the needs of the recipient for the project period by more than$5000 or five percent of the Federal award,whichever is greater.This notification shall not be required if an application for additional funding is submitted for a continuation award. (I)When requesting approval for budget revisions,recipients shall use the budget forms that were used in the . application unless the Federal awarding agency indicates a letter of request suffices. • (m)Within 30 calendar days from the date of receipt of the request for budget revisions,Federal awarding agencies shall review the request and notify the recipient whether the budget revisions have been approved.If the revision is still under consideration at the end of 30 calendar days,the Federal awarding agency shall inform the recipient in writing of the date when the recipient may expect the decision. • • 26 Non-Federal audits. (a)Recipients and subrecipients that are institutions of higher education or other non-profit organizations(including • hospitals)shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996(31 USC 7501-7507)and revised OMB Circular A-133,"Audits of States.Local Governments,and Non-Profit Organizations." http://www.whitehouse.gov/omb/circulars a 110/ 9/12/2011 on Federal advances deposited in interest hearing accounts shall be remitted annually to Department of Health and Human Services, Payment Management System,Rockville,MD 20852.Interest amounts up to$250 per year may be retained by the recipient for administrative expense.State universities and hospitals shall comply with CMIA,as it pertains to interest, If an entity subject to CMIA uses its own funds to pay pie-award costs for discretionary awards without prior written approval from the Federal awarding agency,it waives its right to recover the interest under CMIA. (m)Except as noted elsewhere in this Circular,only the following forms shall be authorized for the recipients in requesting advances and reimbursements.Federal agencies shall not require more than an original and two copies of these forms. (1)SF-270,Request for Advance or Reimbursement,Each Federal awarding agency shall adopt the SF-270 as a standard form for all nonconstruction programs when electronic funds transfer or predetermined advance methods are not used.Federal awarding agencies,however,have the option of using this form for construction programs in lieu of the SF-271."Outlay Report and Request for Reimbursement for Construction Programs." • http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ilability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 (.iKUULAK A-l1U KEVISED 11/19/93 As Further Amended 9/30/99 1 The White Hou... Page 15 of 29 (b)State and local governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996(31 USC 7501-7507)and revised OMB Circular A-133,"Audits of States,Local Governments, and Non-Profit Organizations." • (c)For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall be subject to the audit requirements of the Federal awarding agencies. (d)Commercial organizations shall be subject to the audit requirements of the Federal awarding agency or the prime recipient as incorporated into the award document. • _.27 Allowable costs.For each kind of recipient,there is a set of Federal principles for determining allowable costs. Allowability of costs shall he determined in accordance with the cost principles applicable to the entity incurring the costs.Thus,allowability of costs incurred by State,local or federally-recognized Indian tribal governments is determined in accordance with the provisions of OMB Circular A-87,"Cost Principles for State,Local,and Indian Tribal Governments."The allowability of costs incurred by non-profit organizations is determined in accordance with the ' provisions of OMB Circular A--122,"Cost Principles for Non-Profit Organizations."The allowability of costs incurred by institutions of higher education is determined in accordance with the provisions of OMB Circular A-21,"Cost Principles for Educational Institutions."The allowability of costs incurred by hospitals is determined in accordance with the provisions of Appendix E of 45 CFR part 74,"Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals."The allowability of costs incurred by commercial organizations and those non-profit organizations listed in Attachment C to Circular A-122 is determined in accordance • with the provisions of the Federal Acquisition Regulation(FAR)at 48 CFR part 31. • _.28 Period of availability of funds.Where a funding period is specified,a recipient may charge to the grant only allowable costs resulting from obligations incurred during the funding period and any,pre-award costs authorized by the Federal awarding agency. • _-_.29 Conditional exemptions . (a)OMB authorizes conditional exemption from OMB administrative requirements and cost principles circulars for certain Federal programs with statutorily-authorized consolidated planning and consolidated administrative funding. that are identified by a Federal agency and approved by the head of the Executive department or establishment.A • Federal agency shall consult with OMB during its consideration of whether to grant such an exemption. (b)To promote efficiency in Stale and local program administration,when Federal non-entitlement programs with common purposes have specific statutorily-authorized consolidated planning and consolidated administrative funding and where most of the State agency's resources come from non-Federal sources,Federal agencies may exempt these covered State-administered,non-entitlement grant programs from certain OMB grants management requirements.The exemptions would be from all but the allocability of costs provisions of OMB Circulars A-87(Attachment A,subsection C.3),"Cost Principles for State,Local,and Indian Tribal Governments."A-21(Section C,subpart 4),"Cost Principles - for Educational Institutions,"and A-122(Attachment A,subsection A.4),"Cost Principles for Non-Profit Organizations," and from all of the administrative requirements provisions of OMB Circular A-110,"Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education,Hospitals,and Other Non-Profit Organizations,"and the agencies'grants management common rule. (c)When a Federal agency provides this flexibility,as a prerequisite toe State's exercising this option,a State must adopt its own written fiscal and administrative requirements for expending and accounting for all funds,which are consistent with the provisions of OMB Circular A-87.and extend such policies to all subrecipients.These fiscal and administrative requirements must be sufficiently specific to ensure that:funds are used in compliance with all applicable Federal statutory and regulatory provisions,costs are reasonable and necessary for operating these programs,and funds are not be used for general expenses required to carry out other responsibilities of a State or its subrecipients. Property Standards • _.30 Purpose of property standards.Sections_.31 through_.37 set forth uniform standards governing ' management and disposition of property furnished by the Federal Government whose cost was charged to a project supported by a Federal award.Federal awarding agencies shall require recipients to observe these standards under • http://www.whitehouse.gov/omb/eirculars_a110/ 9/12/2011 • for Construction Programs." • http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ilability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-110 REVISED 11/19/93 As Further Amended 9/30/99 I The White Hou,., Page 16 of 29 awards and shall not impose additional requirements,unless specifically required by Federal statute.The recipient may use its own property management standards and procedures provided it observes the provisions of Sections _.31 through .37. Insurance coverage.Recipients shall,at a minimum,provide the equivalent insurance coverage for real property and equipment acquired with Federal funds as provided to property owned by the recipient.Federally-owned property need not be insured unless required by the terms and conditions of the award. _.32 Real property.Each Federal awarding agency shall prescribe requirements for recipients concerning the use and disposition of real properly acquired in whole or in part under awards.Unless otherwise provided by statute,such requirements,at a minimum,shall contain the following. (a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property fdr'the authorized purpose of the project as long as it is needed and shall not encumber the property without approval of the Federal awarding agency. (b)The recipient shall obtain written approval by the Federal awarding agency for the use of real property in other federally-sponsored projects when the recipient determines that the property is no longer needed for the purpose of the original project.Use in other projects shall be limited to those under federally-sponsored projects(i.e.,awards)or programs that have purposes consistent with those authorized for support by the Federal awarding agency. (c)When the real property is no longer needed as provided in paragraphs(a)and(b),the recipient shall request disposition instructions from the Federal awarding agency or its successor Federal awarding agency.The Federal • awarding agency shall observe one or more of the following disposition instructions. • (1)The recipient may be permitted to retain title without further obligation to the Federal Government after it compensates the Federal Government for that percentage of the current fair market value of the property attributable to the Federal participation in the project. (2)The recipierit may be directed to sell the property under guidelines provided by the Federal awarding agency and pay the Federal Government for that percentage of the current fair market value of the property attributable • to the Federal participation in the project(after deducting actual and reasonable selling and fix-up expenses,if any,from the sales proceeds).When the recipient is authorized or required to sell the property,proper sales procedures shall be established that provide for competition to the extent practicable and result in the highest possible return. (3)The recipient may be directed to transfer title to the property to the Federal Government or to an eligible third party provided that,in such cases,the recipient shall be entitled to compensation for its attributable percentage of the current fair market value of the property. .33 Federally-owned and exempt property. (a)Federally-owned property. (1)Title to federally-owned property remains vested in the Federal Government.Recipients shall submit annually an inventory listing of federally-owned property in their custody to the Federal awarding agency.Upon completion of the award or when the properly is no longer needed,the recipient shall report the property to the Federal awarding agency for further Federal agency utilization. ,(2)If the Federal awarding agency has no further need for the property,it shall be declared excess and reported to the General Service's Administration,unless the Federal.awarding agency has statutory authority to dispose of the property by alternative methods(e.g..the authority provided by the Federal Technology Transfer Act(15 U.S.C.37.10(I))to donate research equipment to educational and non-profit organizations in accordance with E.O.12821,"Improving Mathematics and Science Education in Support of the National Education Goals") Appropriate instructions shall be issued to the recipient by the Federal awarding agency. (b)Exempt property.When statutory authority exists,the Federal awarding agency has the option to vest title to property acquired with Federal funds in the recipient without further obligation to the Federal Government and under conditions the Federal awarding agency considers appropriate.Such property is"exempt property."Should a Federal awarding agency not establish conditions,title to exempt property upon acquisition shall vest in the recipient without further obligation to the Federal Government. http://www.whitehouse.gov/omb/circulars a l 10/ 9/12/2011 recipients to observe these standards under • http://www.whitehouse.gov/omb/eirculars_a110/ 9/12/2011 • for Construction Programs." • http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ilability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 l:lkLULAK A-1 IU KEV1Sl~;V 11/19/93 As Further Amended 9/30/99 I The White Hou... Page 17 of 29 34 Equipment. • (a)Title to equipment acquired by a recipient with Federal funds shall vest in the recipient.subject to conditions of this section. (b)The recipient shall not use equipment acquired with Federal funds to provide services to non-Federal outside organizations for a fee that is less than private companies charge for equivalent services,unless specifically authorized by Federal statute,for as long as the Federal Government retains an interest in the equipment. (c)The recipient shall use the equipment in the project or program for which it was acquired as long as needed. whether or not the project or program continues to be supported by Federal funds and shall not encumber the property without approval of the Federal awarding agency.When no longer needed for the original project or program,the recipient shall use the equipment in connection with its other federally-sponsored activities,in the following order of priority:(i)Activities sponsored by the Federal awarding agency which funded the original project,then(ii)activities sponsored by other Federal awarding agencies. (d)During the time that equipment is used on the project or program for which it was acquired,the recipient shall make it available for use on other projects or programs if such other use will not interfere with the work on the project or program for which the equipment was originally acquired.First preference for such other use shall be given to other projects or programs sponsored by the Federal awarding agency that financed the equipment:second preference shall be given to projects or programs sponsored by other Federal awarding agencies.If the equipment is owned by the • Federal Government.use on other activities not sponsored by the Federal Government shall be permissible if authorized by the Federal awarding agency.User charges shall be treated as program income. • (e)When acquiring replacement equipment,the recipient may use the equipment to be replaced as trade-in or sell the equipment and use the proceeds to offset the costs of the replacement equipment subject to the approval of the • Federal awarding agency. (f)The recipient's property management standards for equipment acquired with Federal funds and federally-owned • equipment shall include all of the following. (1)Equipment records shall he maintained accurately and shall include the following information. • (i)A description of the equipment. (ii)Manufacturer's serial number,model number,Federal stock number,national stock number,or other identification number. (iii)Source of the equipment,including the award number. (iv)Whether title vests in the recipient or the Federal Government. (v)Acquisition date(or date received,if the equipment was furnished by the Federal Government)and cost. (vi)Information from which one can calculate the percentage of Federal participation in the cost of the equipment(not applicable to equipment furnished by the Federal Government). http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 erty. (1)Title to federally-owned property remains vested in the Federal Government.Recipients shall submit annually an inventory listing of federally-owned property in their custody to the Federal awarding agency.Upon completion of the award or when the properly is no longer needed,the recipient shall report the property to the Federal awarding agency for further Federal agency utilization. ,(2)If the Federal awarding agency has no further need for the property,it shall be declared excess and reported to the General Service's Administration,unless the Federal.awarding agency has statutory authority to dispose of the property by alternative methods(e.g..the authority provided by the Federal Technology Transfer Act(15 U.S.C.37.10(I))to donate research equipment to educational and non-profit organizations in accordance with E.O.12821,"Improving Mathematics and Science Education in Support of the National Education Goals") Appropriate instructions shall be issued to the recipient by the Federal awarding agency. (b)Exempt property.When statutory authority exists,the Federal awarding agency has the option to vest title to property acquired with Federal funds in the recipient without further obligation to the Federal Government and under conditions the Federal awarding agency considers appropriate.Such property is"exempt property."Should a Federal awarding agency not establish conditions,title to exempt property upon acquisition shall vest in the recipient without further obligation to the Federal Government. http://www.whitehouse.gov/omb/circulars a l 10/ 9/12/2011 recipients to observe these standards under • http://www.whitehouse.gov/omb/eirculars_a110/ 9/12/2011 • for Construction Programs." • http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ilability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-110 REVISED 11/19/93 As Further Amended 9/30/99 1 The White Hou... Page 18 of 29 (vii)Location and condition of the equipment and the date the information was reported. (viii)Unil acquisition cost. (ix)Ultimate disposition data,including date of disposal and sales price or the method used to determine current fair market value where a recipient compensates the Federal awarding agency for its share. • (2)Equipment owned by the Federal Government shall be identified to indicate Federal ownership. (3)A physical inventory of equipment shall be taken and the results reconciled with the equipment records at least once every two years.Any differences between quantities determined by the physical inspection and those • shown in the accounting records shall be investigated to determine the causes of the difference.The recipient shall,In connection with the inventory,verify the existence,current utilization,and continued need for the equipment. (4)A control system shall be in effect to insure adequate safeguards to prevent loss,damage,or theft of the equipment.Any loss,damage,or theft of equipment shall be investigated and fully documented;if the equipment was owned by the Federal Government.the recipient shall promptly notify the Federal awarding agency. • (5)Adequate maintenance procedures shall be implemented to keep the equipment in good condition. (6)Where the recipient is authorized or required to sell the equipment,proper sales procedures shall be established which provide for competition to the extent practicable and result in the highest possible return. (g)When the recipient no longer needs the equipment,the equipment may be used for other activities in accordance with the following standards.For equipment with a current per unit fair market value of$5000 or more.the recipient may retain the equipment for other uses provided that compensation Is made to the original Federal awarding agency or its successor.The amount of compensation shall be computed by applying the percentage of Federal participation in the cost of the original project or program to the current fair market value of the equipment.If the recipient has no need for the equipment,the recipient shall request disposition instructions from the Federal awarding agency.The Federal awarding agency shall determine whether the equipment cart be used to meet the agency's requirements.If • no requirement exists within that agency,the availability of the equipment shall be reported to the General Services Administration by the Federal awarding agency to determine whether a requirement for the equipment exists in other Federal agencies.The Federal awarding agency shall issue instructions to the recipient no later than 120 calendar days after the recipient's request and the following procedures shall govern. (1)If so instructed or if disposition instructions are not issued within 120 calendar days after the recipient's request,the recipient shall sell the equipment and reimburse the Federal awarding agency an amount computed by applying to the sales proceeds the percentage of Federal participation in the cost of the original project or program.However,the recipient shall be permitted to deduct and retain from the Federal share$500 or ten percent of the proceeds.whichever is less.for the recipient's selling and handling expenses. (2)If the recipient is instructed to ship the equipment elsewhere,the recipient shall be reimbursed by the Federal Government by an amount which is computed by applying the percentage of the recipient's participation in the cost of the original project or program to the current fair market value of the equipment,plus any reasonable shipping or interim storage costs incurred. (3)If the recipient is instructed to otherwise dispose of the equipment,the recipient shall be reimbursed by the Federal awarding agency for such costs incurred in its disposition. http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 oving Mathematics and Science Education in Support of the National Education Goals") Appropriate instructions shall be issued to the recipient by the Federal awarding agency. (b)Exempt property.When statutory authority exists,the Federal awarding agency has the option to vest title to property acquired with Federal funds in the recipient without further obligation to the Federal Government and under conditions the Federal awarding agency considers appropriate.Such property is"exempt property."Should a Federal awarding agency not establish conditions,title to exempt property upon acquisition shall vest in the recipient without further obligation to the Federal Government. http://www.whitehouse.gov/omb/circulars a l 10/ 9/12/2011 recipients to observe these standards under • http://www.whitehouse.gov/omb/eirculars_a110/ 9/12/2011 • for Construction Programs." • http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ilability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • l.iKUuLAK A-11U KLv11~,ll 11/19/93 As P.urther Amended 9/30/99 I The White Hou... .Page 19 of 29 (4)The Federal awarding agency may reserve the right to transfer the title to the Federal Government or to a third party named by the Federal Government when such third party is otherwise eligible under existing statutes. Such transfer shall be subject to the'following standards. • (i) • The equipment shall be appropriately identified in the award or otherwise made known to the recipient in writing. • (ii)The Federal awarding agency shall issue disposition instructions within 120 calendar days after receipt of a final inventory The final inventory shall list all equipment acquired with grant funds and federally- owned equipment.If the Federal awarding agency fails to issue disposition instructions within the 120 calendar day period.the recipient shall apply the standards of this section,as appropriate. • (iii)When the Federal awarding agency exercises its right to take title,the equipment shall be subject to the provisions for federally-owned equipment. .35 Supplies and other expendable property. (a)Title to supplies and other expendable property shall vest in the recipient upon acquisition.If there is a residual inventory of unused supplies exceeding$5000 in total aggregate value upon termination or completion of the project or program and the supplies are not needed for any other federally-sponsored project or program,the recipient shall retain the supplies for use on non-Federal sponsored activities or sell them,but shall,in either case.compensate the Federal Government for its share.The amount of compensation shall he computed in the same manner as for equipment. (b)The recipient shall not use supplies acquired with Federal funds to provide services to non-Federal outside organizations for a fee that is less than private companies charge for equivalent services,unless specifically authorized by Federal statute as long as the Federal Government retains an interest in the supplies. _:36 Intangible property. (a)The recipient may copyright any work that is subject to copyright and was developed,or for which ownership was purchased,under an award.The Federal awarding agency(ies)reserve a royalty-free.nonexclusive and irrevocable right to reproduce,publish.or otherwise use the work for Federal purposes,and to authorize others to do so. (b)Recipients are subject to applicable regulations governing patents and inventions,including government-wide regulations issued by the Department of Commerce at 37 CFR part 401,"Rights to Inventions Made by Nonprofit • Organizations and Small Business Firms Under Government Grants.Contracts and Cooperative Agreements." • (c)The Federal Government has the right to: •(1)obtain,reproduce,publish or otherwise use the data first produced under an award;and (2)authorize others to receive,reproduce,publish,or otherwise use such data for Federal purposes. • (d)('I)In addition.in response to a Freedom of Information Act(FOIA)request for research data rotating to published research findings produced under an award that were used by the Federal Government in developing an agency • action that has the force and effect of law,the Federal awarding agency shall request,and the recipient shall provide, within a reasonable time,the research data so that they can be made available to the public through the procedures established under the FOIA.If the Federal awarding agency obtains the research data solely in response to a FOIA request,the agency may charge the requester a reasonable fee equaling the full incremental cost of obtaining the research data.This fee should reflect costs incurred by the agency,the recipient,and applicable subrecipients.This fee is in addition to any fees the agency may assess under the FOIA(5 U.S.C.552(a)(4)(A)). http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 //www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 oving Mathematics and Science Education in Support of the National Education Goals") Appropriate instructions shall be issued to the recipient by the Federal awarding agency. (b)Exempt property.When statutory authority exists,the Federal awarding agency has the option to vest title to property acquired with Federal funds in the recipient without further obligation to the Federal Government and under conditions the Federal awarding agency considers appropriate.Such property is"exempt property."Should a Federal awarding agency not establish conditions,title to exempt property upon acquisition shall vest in the recipient without further obligation to the Federal Government. http://www.whitehouse.gov/omb/circulars a l 10/ 9/12/2011 recipients to observe these standards under • http://www.whitehouse.gov/omb/eirculars_a110/ 9/12/2011 • for Construction Programs." • http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ilability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-110 REVISED 11/19/93 As Further Amended 9/30/99 1 The White Hou... Page 20 of 29 (2)The following definitions apply for purposes of paragraph(d)of this section: (i)Research data is defined as the recorded factual material commonly accepted in the scientific community as necessary to validate research findings,but not any of the following:preliminary analyses, • drafts of scientific papers,plans for future research,peer reviews,or communications with colleagues.This • "recorded"material excludes physical objects(e.g.,laboratory samples).Research data also do not include. (A)Trade secrets,commercial information,materials necessary to be held confidential by a researcher until they are published,or similar information which is protected under law;and • (8)Personnel and medical information and similar information the disclosure of which would constitute a clearly unwarranted invasion of personal privacy,such as information that could be used to identify a particular person in a research study. (ii)Published is defined as either when: (A)Research findings are published in a peer-reviewed scientific or technical journal;or (B)A Federal agency publicly and officially cites the research findings in support of an agency action that has the force and effect of law. (Ili)Used by the Federal Government in developing an agency action that has the force and effect of law is defined as when an agency publicly and officially cites the research findings in support of an agency action that has the force and effect of law. (e)Title to intangible property and debt instruments acquired under an award or subaward vests upon acquisition in the recipient.The recipient shall use that property for the originally-authorized purpose,and the recipient shall not encumber the property without approval of the Federal awarding agency.When no longer needed for the originally authorized purpose,disposition of the intangible property shall occur in accordance with the provisions of paragraph .37 Property trust relationship.Real property,equipment.intangible property and debt instruments that are acquired or improved with Federal funds shall be held in trust by the recipient as trustee for the beneficiaries of the project or program under which the property was acquired or improved.Agencies may require recipients to record liens or other appropriate notices of record to indicate that personal or real property has been acquired or improved with Federal funds and that use and disposition conditions apply to the property. Procurement Standards .40 Purpose of procurement standards.Sections .41 through_-.48 set forth standards for use by recipients in • establishing procedures for the procurement of supplies and other expendable property,equipment,real property and other services with Federal funds.These standards are furnished to ensure that such materials and services are obtained in an effective manner and in compliance with the provisions of applicable Federal statutes and executive orders.No additional procurement standards or requirements shall be imposed by the Federal awarding agencies upon recipients,unless specifically required by Federal statute or executive order or approved by OMB. _.41 Recipient responsibilities.The standards contained in this section do not relieve the recipient of the contractual responsibilities arising under its contract(s).The recipient is the responsible authority,without recourse to the Federal awarding agency,regarding the settlement and satisfaction of all contractual and administrative issues arising out of procurements entered into in support of an award or other agreement.This includes disputes,claims,protests of award,source evaluation or other matters of a contractual nature.Matters concerning violation of statute are to he referred to such Federal,State or local authority as may have proper jurisdiction. .42 Codes of conduct.The recipient shall maintain written standards of conduct governing the performance of its employees engaged in the award and administration of contracts.No employee,officer,or agent shall participate in the selection,award,or administration of a contract supported by Federal funds if a real or apparent conflict of interest would be involved.Such a conflict would arise when the employee,officer,or agent,any member of his or her immediate family,his or her partner,or an organization which employs or is about to employ any of the parties indicated herein,has a financial or other interest in the firm selected for an award.The officers,employees,and agents of the recipient shall neither solicit nor accept gratuities,favors,or anything of monetary value from contractors,or parties to subagreements.However,recipients may set standards for situations in which the financial interest is not http://vvww.whitehouse.gov/omb/eirculars_a110/ 9/12/2011 hitehouse.gov/omb/eirculars_a110/ 9/12/2011 • for Construction Programs." • http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ilability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 ..lxUuLAK A-11U 1iv1b1J 1 1/19/93 As turther Amehded 9/30/99 I The White Hou... Page 21 of 29 substantial or the gift is an unsolicited item of nominal value.The standards of conduct shall provide for disciplinary actions to be applied for violations of such standards by officers,employees,or agents of the recipient. • Competition.All procurement transactions shall be conducted in a manner to provide,to the maximum extent practical,open and free competition.The recipient shall be alert to organizational conflicts of interest as well as noncompetitive practices among contractors that may restrict or eliminate competition or otherwise restrain trade.In order to ensure objective contractor performance and eliminate unfair competitive advantage,contractors that develop or draft specifications,requirements,statements of work;invitations for bids and/or requests for proposals shall be excluded from competing for such procurements.Awards shall be made to the bidder or offeror whose bid or offer is • responsive to the solicitation and is most advantageous to the recipient,price,quality and other factors considered. Solicitations shall clearly set forth all requirements that the bidder or offeror shall fulfill in order for the bid or offer to be evaluated by the recipient.Any and all bids or offers may be rejected when it is in the recipient's interest to do so, • _.44 Procurement procedures. (a)All recipients shall establish written procurement procedures.These procedures shall provide for,at a minimum, that(1),(2)and(3)apply. • (1)Recipients avoid purchasing unnecessary items. (2)Where appropriate,an analysis is made of lease and purchase alternatives to determine which would be the most economical and practical procurement for the Federal Government. (3)Solicitations for goods and services provide for all of the following. (i)A clear and accurate description of the technical requirements for the material,product or service to be procured.In competitive procurements.such a description shall not contain features which unduly restrict competition. (ii)Requirements which the bidder/offeror must fulfill and all other factors to be used in evaluating bids or proposals. (iii)A description,whenever practicable,of technical requirements in terms of functions to be performed or performance required,including the range of acceptable characteristics or minimum acceptable standards. (iv)The specific features of"brand name or equal"descriptions that bidders are required to meet when such items are included in the solicitation. • • (v)The acceptance.to the extent practicable and economically feasible.of products and services dimensioned in the metric system of measurement. (vi)Preference,to the extent practicable and economically feasible,for products and services that conserve natural resources and protect the environment and are energy efficient. (b)Positive efforts shall be made by recipients to utilize small businesses,minority-owned firms,and women's business enterprises,whenever possible.Recipients of Federal awards shall lake all of the following steps to further this goal. • (1)Ensure that small businesses,minority-owned firms.and women's business enterprises are used to the fullest extent practicable. http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 its contract(s).The recipient is the responsible authority,without recourse to the Federal awarding agency,regarding the settlement and satisfaction of all contractual and administrative issues arising out of procurements entered into in support of an award or other agreement.This includes disputes,claims,protests of award,source evaluation or other matters of a contractual nature.Matters concerning violation of statute are to he referred to such Federal,State or local authority as may have proper jurisdiction. .42 Codes of conduct.The recipient shall maintain written standards of conduct governing the performance of its employees engaged in the award and administration of contracts.No employee,officer,or agent shall participate in the selection,award,or administration of a contract supported by Federal funds if a real or apparent conflict of interest would be involved.Such a conflict would arise when the employee,officer,or agent,any member of his or her immediate family,his or her partner,or an organization which employs or is about to employ any of the parties indicated herein,has a financial or other interest in the firm selected for an award.The officers,employees,and agents of the recipient shall neither solicit nor accept gratuities,favors,or anything of monetary value from contractors,or parties to subagreements.However,recipients may set standards for situations in which the financial interest is not http://vvww.whitehouse.gov/omb/eirculars_a110/ 9/12/2011 hitehouse.gov/omb/eirculars_a110/ 9/12/2011 • for Construction Programs." • http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ilability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-110 REVISED 11/19/93 As Further Amended 9/30/99 The White Hou... Page 22 of 29 (2)Make information on forthcoming opportunities available and arrange time frames for purchases and contracts to encourage and facilitate participation by small businesses,minority-owned firms,and women's business enterprises. (3)Consider in the contract process whether firms competing for larger contracts intend to subcontract with small businesses,minority-owned firms,and women's business enterprises. (4)Encourage contracting with consortiums of small businesses,minority-owned firms and women's business enterprises when a contract is too large for one of these firms to handle individually. • (5)Use the services and assistance,as appropriate,of such organizations as the Small Business"Administration and the Department of Commerce's Minority Business Development Agency in the solicitation and utilization of small businesses,minority-owned firms and women's business enterprises. (c)The type of procuring instruments used(e.g..fixed price contracts,cost reimbursable contracts.purchase orders, and incentive contracts)shall be determined by the recipient but shall be appropriate for the particular procurement and for promoting the best interest of the program or project involved.The"cost-plus-a-percentage-of-cost"or "percentage of construction cost"methods of contracting shall not be used. (d)Contracts shall be made only with responsible contractors who possess the potential ability to perform successfully under the terms and conditions of the proposed procurement.Consideration shall be given to such matters as contractor integrity,record of past performance,financial and technical resources or accessibility to other necessary resources.In certain circumstances,contracts with certain parties are restricted by agencies'implementation of E.O.s 12549 and 12689,"Debarment and Suspension." (e)Recipients shall,on request.make available for the Federal awarding agency,pre-award review and procurement documents.such as request for proposals or invitations for bids,independent cost estimates,etc..when•any of the following conditions apply. • (1)A recipient's procurement procedures or operation fails to comply with the procurement standards in the Federal awarding agency's implementation of this Circular. (2)The procurement is expected to exceed the small purchase threshold fixed at 41 U.S.C.403(11)(currently $25,000)and is to be awarded without competition or only one bid or offer is received in response to a solicitation. (3)The procurement,which is expected to exceed the small purchase threshold.specifies a"brand name" product. (4)The proposed award over the small purchase threshold is to be awarded to other than the apparent low bidder under a sealed bid procurement. (5)A proposed contract modification changes the scope of a contract or increases the contract amount by more than the amount of the small purchase threshold. • •.45 Cost and price analysis.Some form of cost or price analysis shall be made and documented in the procurement fifes in connection with every procurement action.Price analysis may be accomplished in various ways, including the comparison of price quotations submitted,market prices and similar indicia,together with discounts.Cost analysis is the review and evaluation of each element of cost to determine reasonableness,allocability and allowability. • • http://www.Whitehouse.gov/omb/circulars_a110/ 9/12/2011 ng out of procurements entered into in support of an award or other agreement.This includes disputes,claims,protests of award,source evaluation or other matters of a contractual nature.Matters concerning violation of statute are to he referred to such Federal,State or local authority as may have proper jurisdiction. .42 Codes of conduct.The recipient shall maintain written standards of conduct governing the performance of its employees engaged in the award and administration of contracts.No employee,officer,or agent shall participate in the selection,award,or administration of a contract supported by Federal funds if a real or apparent conflict of interest would be involved.Such a conflict would arise when the employee,officer,or agent,any member of his or her immediate family,his or her partner,or an organization which employs or is about to employ any of the parties indicated herein,has a financial or other interest in the firm selected for an award.The officers,employees,and agents of the recipient shall neither solicit nor accept gratuities,favors,or anything of monetary value from contractors,or parties to subagreements.However,recipients may set standards for situations in which the financial interest is not http://vvww.whitehouse.gov/omb/eirculars_a110/ 9/12/2011 hitehouse.gov/omb/eirculars_a110/ 9/12/2011 • for Construction Programs." • http://wwvv.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ilability. _.21 Standards for financial management systems. (a)Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit cost information whenever practical. (b)Recipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • U1KUULAK A-11U K ,VTLLJ 11/19/93 As Further Amended 9/30/99 I the White Hou.., Page 23 of 29 _.46 Procurement records.Procurement records and files for purchases in excess of the small purchase threshold shall include the following at a minimum:(a)basis for contractor selection,(h)justification for lack of competition when competitive bids or offers are not obtained,and(c)basis for award cost or price. __47 Contract administration.A system for contract administration shall be maintained to ensure contractor conformance with the terms,conditions and specifications of the contract and to ensure adequate and timely follow up of all purchases.Recipients shall evaluate contractor performance and document,as appropriate,whether contractors have met the terms,conditions and specifications of the contract. _.48 Contract provisions.The recipient shall include,in addition to provisions to define a sound and complete agreement,the following provisions in all contracts.The following provisions shall also he applied to subcontracts. (a)Contracts in excess of the small purchase threshold shall contain contractual provisions or conditions that allow for administrative,contractual,or legal remedies in instances in which a contractor violates or breaches the contract terms,and provide for such remedial actions as may be appropriate. (b)All contracts in excess of the small purchase threshold shall contain suitable provisions for termination by the recipient,including the manner by which termination shall be effected and the basis for settlement.In addition,such contracts shall describe conditions under which the contract may be terminated for default as well as conditions where the contract may be terminated because of circumstances beyond the control of the contractor. • (c)Except as otherwise required by statute,an award that requires the contracting(or subcontracting)for construction or facility improvements shall provide for the recipient to follow its own requirements relating to bid guarantees. performance bonds,and payment bonds unless the construction contract or subcontract exceeds$100,000.For those contracts or subcontracts exceeding$100,000,the Federal awarding agency may accept the bonding policy and requirements of the recipient,provided the Federal awarding agency has made a determination that the Federal Government's interest is adequately protected.If such a determination has not been made.the minimum requirements shall be as follows. (1)A bid guarantee from each bidder equivalent to five percent of the bid price.The"bid guarantee"shall consist of a firm commitment such as a bid bond.certified check,or other negotiable instrument accompanying a bid as • assurance that the bidder shall.upon acceptance of his hid,execute such contractual documents as may be required within the time specified. (2)A performance bond on the part of the contractor for 100 percent of the contract price.A"performance bond" • is one executed in connection with a contract to secure fulfillment of all the contractors obligations under such contract. (3)A payment bond on the part of the contractor for 100 percent of the contract price.A"payment bond"is one executed in connection with a contract to assure payment as required by statute of all persons supplying labor and material in the execution of the work provided for in the contract. (4)Where bonds are required in the situations described herein,the bonds shall be obtained from companies • holding certificates of authority as acceptable sureties pursuant to 31 CFR part 223."Surety Companies Doing Business with the United States." (d)All negotiated contracts(except those for less than the small purchase threshold)awarded by recipients shall include a provision to the effect that the recipient,the Federal awarding agency.the Comptroller General of the United States.or any of their duly authorized representatives,shall have access to any books,documents,papers and records of the contractor which are directly pertinent to a specific program for the purpose of making audits, examinations,excerpts and transcriptions. (e)All contracts,including small purchases,awarded by recipients and their contractors shall contain the procurement provisions of Appendix A to this Circular,as applicable. Reports and Records _.50 Purpose of reports and records.Sections_.51 through .53 set forth the procedures for monitoring and • reporting on the recipient's financial'and program performance and the necessary standard reporting forms.They also set forth record retention requirements. _.51 Monitoring and reporting program performance. (a)Recipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-110 REVISED 11/19/93 As Further Amended 9/30/99 1 The White Hou... Page 24 of 29 annual reports shall be due 30 days after the reporting period.The Federal awarding agency may require annual reports before the anniversary dates of multiple year awards in lieu of these requirements.The final performance reports are due 90 calendar days after the expiration or termination of the award. • (c)If inappropriate,a final technical or performance report shall not be required after completion of the project. (d)When required,performance reports shall generally contain,for each award,brief information on each of the following. (1)A comparison of actual accomplishments with the goals and objectives established for the period,the findings of the investigator,or both.Whenever appropriate and the output of programs or projects can be readily •quantified.such quantitative data should be related to cost data for computation of unit costs. (2)Reasons why established goals were not met,if appropriate. (3)Other pertinent information including,when appropriate,analysis and explanation of cost overruns or high unit costs. (e)Recipients shall not be required to submit more than the original and two copies of performance reports. (f)Recipients shall immediately notify the Federal awarding agency of developments that have a significant impact on the award-supported activities.Also,notification shall be given in the case of problems,delays,or adverse conditions which materially impair the ability to meet the objectives of the award.This notification shall include a statement of the action taken or contemplated,and any assistance needed to resolve the situation. (g)Federal awarding agencies may make site visits,as needed. (h)Federal awarding agencies shall comply with clearance requirements of 5 CFR part 1320 when requesting performance data from recipients. _.52 Financial reporting. (a)The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1)SF-269 or SF-269A,Financial Status Report. (i)Each Federal awarding agency shall require recipients to use the SF-269 or SF-269A to report the status of funds for all nonconstruction projects or programs.A Federal awarding agency may,however,have the option of not requiring the SF-269 or SF-269A when the SF-270,Request for Advance or Reimbursement, or SF-272,Report of Federal Cash Transactions,is detemiined to provide adequate information to meet its needs,except that a final SF-269 or SF-269A shall be required at the completion of the project when the SF-270 is used only for advances. (ii)The Federal awarding agency shall prescribe whether the report shall be on a cash or accrual basis.If the Federal awarding agency requires accrual information and the recipient's accounting records are not normally kept on the accrual basis,the recipient shall not be required to convert its accounting system,but shall develop such accrual information through best estimates based on all analysis of the documentation on hand. (iii)The Federal awarding agency shall determine the frequency of the Financial Status Report for each project or program,considering the size and complexity of the particular project or program.However,the report shall not be required more frequently than quarterly or less frequently than annually.A final report . shall be required at the completion of the agreement. (iv)The Federal awarding agency shall require recipients to submit the SF-269 or SF-269A(an original and no more than two copies)no later than 30 days after the end of each specified reporting period for quarterly and semi-annual reports,and 90 calendar days for annual and final reports.Extensions of reporting due dates may be approved by the Federal awarding agency upon request of the recipient. (2)SF-272,Report of Federal Cash Transactions. • http://wwvv.whitehouse.gov/omb/circulars a 110/ 9/12/2011 o a specific program for the purpose of making audits, examinations,excerpts and transcriptions. (e)All contracts,including small purchases,awarded by recipients and their contractors shall contain the procurement provisions of Appendix A to this Circular,as applicable. Reports and Records _.50 Purpose of reports and records.Sections_.51 through .53 set forth the procedures for monitoring and • reporting on the recipient's financial'and program performance and the necessary standard reporting forms.They also set forth record retention requirements. _.51 Monitoring and reporting program performance. (a)Recipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • CIRCULAR A-110 REVISED 11/19/93 As Further Amended 9/30/99 I The White Hou... Page 25 of 2.9 (i)When funds are advanced to recipients the Federal awarding agency shall require each recipient to - submit the SF-272 and,when necessary,its continuation sheet,SF-272a.The Federal awarding agency shall use this report to monitor cash advanced to recipients and to obtain disbursement information for each agreement with the recipients. (ii)Federal awarding agencies may require forecasts of Federal cash requirements in the"Remarks" section of the report. (iii)When practical and deemed necessary,Federal awarding agencies may require recipients to report in • the"Remarks"section the amount of cash advances received in excess of three days.Recipients shall provide short narrative explanations of actions taken to reduce the excess balances, (iv)Recipients shall be required to submit not more than the original and two copies of the SF-272 15 calendar days following the end of each quarter.The Federal awarding agencies may require a monthly report from those recipients receiving advances totaling$1 million or more per year. (v)Federal awarding agencies may waive the requirement for submission of the SF-272 for any one of the following reasons:(1)When monthly advances do not exceed$25,000 per recipient,provided that such advances are monitored through other forms contained in this section;(2)If,in the Federal awarding agency's opinion,the recipient's accounting controls are adequate to minimize excessive Federal advances;or,(3)When the electronic payment mechanisms provide adequate data. (b)When the Federal awarding agency needs additional information or more frequent reports,the following shall be observed. (1)When additional information is needed to comply with legislative requirements,Federal awarding agencies shall issue instructions to require recipients to submit such information under the"Remarks"section of the reports. (2)When a Federal awarding agency determines that a recipient's accounting system does not meet the standards in Section .21,additional pertinent information to further monitor awards may be obtained upon written notice to the recipient until such time as the system is brought up to standard.The Federal awarding agency,in obtaining this information,shall comply with report clearance requirements of 5 CFR part 1320. (3)Federal awarding agencies are encouraged to shade out any line item on any report if not necessary. (4)Federal awarding agencies may accept the identical information front the recipients in machine readable format or computer printouts or electronic outputs in lieu of prescribed formats. • (5)Federal awarding agencies may provide computer or electronic outputs to'recipients when such expedites or • contributes to the accuracy of reporting. • :53 Retention and access requirements for records. (a)This section sets forth requirements for record retention and access to records for awards to recipients..Federal awarding agencies shall not impose any other record retention or access requirements upon recipients, (b)Financial records,supporting documents,statistical records.and all other records pertinent to an award shall be • retained for a period of three years from the date of submission of the final expenditure report or,for awards that are • renewed quarterly or annually,from the date of the submission of the quarterly or annual financial report,as authorized by the Federal awarding agency.The only exceptions are the following. (1)If any litigation,claim.or audit is started before the expiration of the 3-year period,the records shall be retained until all litigation,claims or audit findings involving the records have been resolved and final action taken, (2)Records for real property and equipment acquired with Federal funds shall be retained for 3 years after final disposition. (3)When records are transferred to or maintained by the Federal awarding agency,the 3-year retention requirement is not applicable to the recipient. http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 f Appendix A to this Circular,as applicable. Reports and Records _.50 Purpose of reports and records.Sections_.51 through .53 set forth the procedures for monitoring and • reporting on the recipient's financial'and program performance and the necessary standard reporting forms.They also set forth record retention requirements. _.51 Monitoring and reporting program performance. (a)Recipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-110 REVISED 1.1/19/93 As Further Amended 9/30/99 I The White Hou... Page 26 of 29 (4)Indirect cost rate proposals,cost allocations plans,etc.as specified in paragraph_.53(g). (c)Copies of original records may be substituted for the original records if authorized by the Federal awarding agency. (d)The Federal awarding agency shall request transfer of certain records to its custody from recipients when it determines that the records possess long term retention value.However,in order to avoid duplicate recordkeeping,a Federal awarding agency may make arrangements for recipients to retain any records that are continuously needed for joint use. (e)The Federal awarding agency,the Inspector General,Comptroller General of the United States.or any of their duly authorized representatives,have the right of timely and unrestricted access to any books,documents,papers,or other records of recipients that are pertinent to the awards,in order to make audits,examinations,excerpts,transcripts and copies of such documents.This right also includes timely and reasonable access to a recipient's personnel for the .purpose of interview and discussion related to such docurents.The rights of access in this paragraph are not limited to the required retention period,but shall last as long as records are retained. (f)Unless required by statute,no Federal awarding agency shall place restrictions on recipients that limit public access to the records of recipients that are pertinent to an award,except when the Federal awarding agency can demonstrate that such records shall be kept confidential and would have been exempted from disclosure pursuant to the Freedom of Information Act(5 U.S.C.552)if the records had belonged to the Federal awarding agency. • (g)Indirect cost rate proposals,cost allocations plans,etc.Paragraphs(g)(1)and(g)(2)apply to the following types of documents,and their supporting records:indirect cost rate computations or proposals,cost allocation plans,and arty similar accounting computations of the rate at which a particular group of costs is chargeable(such as computer usage chargeback rates or composite fringe benefit rates). (1)If submitted for negotiation.If the recipient submits to the Federal awarding agency or the subrecipient submits to the recipient the proposal,plan,or other computation to form the basis for negotiation of the rate,then the 3-year retention period for its supporting records starts on the date of such submission. (2)If not submitted for negotiation.If the recipient is not required to submit to the Federal awarding agency or the • • subrecipient is not required to submit to the recipient the proposal,plan,or other computation for negotiation purposes,then the 3-year retention period for the proposal,plan,or other computation and its supporting records starts at the end of the fiscal year(or other accounting period)covered by the proposal,plan,or other computation. Termination and Enforcement _.60 Purpose of termination and enforcement.Sections_.61 and_.62 set forth uniform suspension, termination and enforcement procedures. .61 Termination. • (a)Awards may be terminated in whole or in part only if(1),(2)or(3)apply. (1)By the Federal awarding agency,if a recipient materially fails to comply with the terms and conditions of an award. (2)By the Federal awarding agency with the consent of the recipient,in which case the two parties shall agree upon the termination conditions,including the effective date and,in the case of partial termination,the portion to • • be terminated. • (3)By the recipient upon sending to the Federal awarding agency written notification setting forth the reasons for such termination,the effective date.and,in the case of partial termination,-the portion to be terminated. However,if the Federal awarding agency determines in the case of partial termination that the reduced or modified portion of the grant will not accomplish the purposes for which the grant was made,it may terminate the grant in its entirety under either paragraphs(a)(1)or(2). • (b)If costs are allowed under an award,the responsibilities of the recipient referred to in paragraph_.71(a), including those for property management as applicable,shall be considered in the termination of the award,and provision shall be made for continuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 U1KLULAK A-11U Kt,V1hL1.) 11/19/9i As Partner Amenaea 9/SU/99 11ne Wn1te riou... rage L/ of 29 (a)Remedies for noncompliance.If a recipient materially fails to comply with the terms and conditions of an award, whether stated in a Federal statute,regulation,assurance,application,or notice of award,the Federal awarding agency may,in addition to imposing any of the special conditions outlined in Section .14,take one or more of the following actions,as appropriate in the circumstances. (1)Temporarily withhold cash payments pending correction of the deficiency by the recipient or more severe enforcement action by the Federal awarding agency. • (2)Disallow(that is.deny both use of funds and any applicable matching credit for)all or part of the cost of the • activity or action not in compliance.. • (3)Wholly or partly suspend or terminate the current award. (4)Wthhold further awards for the project or program. • • (5)Take other remedies that may be legally available. (b)Hearings and appeals.In taking an enforcement action,the awarding agency shall provide the recipient an opportunity for hearing,appeal,or other administrative proceeding to which the recipient is entitled under any statute or regulation applicable to the action involved. (c)Effects of suspension and termination.Costs of a recipient resulting from obligations incurred by the recipient during a suspension or after termination of an award are not allowable unless the awarding agency expressly authorizes them in the notice of suspension or termination or subsequently.Other recipient costs during suspension or after termination which are necessary and not reasonably avoidable are allowable if(1)and(2)apply. (1)The costs result from obligations which were properly incurred by the recipient before the effective date of suspension or termination,are not in anticipation of it,and in the case of a termination,are noncancellable. (2)The costs would he allowable if the award were not suspended or expired normally at the end of the funding period in which the termination takes effect. (d)Relationship to debarment and suspension.The enforcement remedies identified in this section,including suspension and termination,do not preclude a recipient from being subject to debarment and suspension under E.O.s 12549 and 12689 and the Federal awarding agency implementing regulations(see Section SUBPART D•After-the-Award Requirements _.70 Purpose.Sections_.71 through_.73 contain closeout procedures and other procedures for subsequent disallowances and adjustments. _.71 Closeout procedures. (a)Recipients shall submit,within 90 calendar days after the date of completion of the award,all financial, performance,and other reports as required by the terms and conditions of the award.The Federal awarding agency may approve extensions when requested by the recipient. (b)Unless the Federal awarding agency authorizes an extension,a recipient shall liquidate all obligations incurred under the award not later than 90 calendar days after the funding period or the date of completion as specified in the terms and conditions of the award or in agency implementing instructions. (c)The Federal awarding agency shall make prompt payments to a recipient for allowable reimbursable costs under the award being closed out. (d)The recipient shall promptly refund any balances of unobligated cash that the Federal awarding agency has advanced or paid and that is not authorized to be retained by the recipient for use in other projects.OMB Circular A- 129 governs unreturred amounts that become delinquent debts. (e)When authorized by the terms'and conditions of the award,the Federal awarding agency shall make a settlement for any upward or downward adjustments to the Federal share of costs after closeout reports are received. (f)The recipient shall account for any real and personal property acquired with Federal funds or received from the Federal Government in accordance with Sections .31 through_.37. (g)In the event a final audit has not been performed prior to the closeout of an award,the Federal awarding agency shall retain the right to recover an appropriate amount after fully considering the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 CIRCULAR A-110 REVISED 11/19/93 As Further Amended 9/30/99 1 The White Hou... Page 28 of 29 • (a)The closeout of an award does not affect any of the following. (1)The right of the Federal awarding agency to disallow costs and recover funds on the basis of a later audit or other review. (2)The obligation of the recipient to return any funds due as a result of later refunds,corrections,or other transactions. (3)Audit requirements in Section .26. (4)Property management requirements in Sections_,31 through_.37. (5)Records retention as required in Section _.53. (b)After closeout of an award,a relationship created under an award may be modified or ended in whole or in part with the consent of the Federal awarding agency and the recipient,provided the responsibilities of the recipient referred to in paragraph_73(a),including those for property management as applicable.are considered and provisions made for continuing responsibilities of the recipient,as appropriate. .73 Collection of amounts due. (a)Any funds paid to a recipient in excess of the amount to which the recipient is finally determined to be entitled under the terms and conditions of the award constitute a debt to the Federal Government.If not paid within a reasonable period after the demand for payment,the Federal awarding agency may reduce the debt by(1),(2)or(3). (1)Making an administrative offset against other requests for reimbursements. (2)Withholding advance payments otherwise due to the recipient. (3)Taking other action permitted by statute. (b)Except as otherwise provided by law,the Federal awarding agency shall charge interest on an overdue debt in accordance with 4 CFR Chapter II,"Federal Claims Collection Standards." Appendix A • Contract Provisions • All contracts,awarded by a recipient including small purchases,shall contain the following provisions as applicable: 1.Equal Employment Opportunity-All contracts shall contain a provision requiring compliance with E.O.11246, "Equal Employment Opportunity,"as amended by E.O.11375,"Amending Executive Order 11246 Relating to Equal Employment Opportunity."and as supplemented by regulations at 41 CFR part 60,"Office of Federal Contract • Compliance Programs,Equal Employment Opportunity,Department of Labor." 2.Copeland"Anti-Kickback"Act(18 U.S.C.874 and 40 U.S.C.276c)-All contracts and subgrants in excess of $2000 for construction or repair awarded by recipients and subrecipients shall include a provision for compliance with the Copeland"Anti-Kickback"Act(18 U.S.C.874),as supplemented by Department of Labor regulations(29 CFR part 3,"Contractors and Subcontractors on Public Building or Public Work Financed in Whole or in Part by Loans or Grants from the United Stales").The Act provides that each contractor or subrecipient shall be prohibited from inducing,by any means,any person employed in the construction,completion,or repair of public work,to give up any part of the compensation to which he is otherwise entitled.The recipient shall report all suspected or reported violations to the Federal awarding agency. 3.Davis-Bacon Act,as amended(40 U.S.C.276a to a-7)-When required by Federal program legislation,all construction contracts awarded by the recipients and subrecipients of more than$2000 shall include a provision for compliance with the Davis-Bacon Act(40 U.S.C.276a to a-7)and as supplemented by Department of Labor regulations(29 CFR part 5,"Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction").Under this Act,contractors shall be required to pay wages to laborers and mechanics at orate not less than the minimum wages specified in a wage determination made by the Secretary of Labor.In addition, contractors shall be required to pay wages not less than once a week.The recipient shall place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation and the award of a contract shall be conditioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 c itc� uL itc H .-i i u .<ct✓v iLu 1 i i)yiy..5 tis Curtner Amenaea 9/iU/99 I 1 ne White Hou... Page 29 of 29 i 4,Contract Work Hours and Safety Standards Act(40 U.S.C.327-333)-Where applicable,all contracts awarded by recipients in excess of$2000 for construction contracts and in excess of$2500 for other contracts that involve the employment of mechanics or laborers shall include a provision for compliance with Sections 102 and 107 of the Contract Work Hours and Safety Standards Act(40 U.S.C.327-333),as supplemented by Department of Labor regulations(29 CFR pan 5).Under Section 102 of the Act,each contractor shall be required to compute the wages of every mechanic and laborer on the basis of a standard work week of 40 hours.Work in excess of the standard work week is permissible provided that the worker is compensated at a rate of not less than 1%times the basic rate of pay for all hours worked in excess of 40 hours in the work week.Section 107 of the Acl is applicable to construction work and provides that no laborer or mechanic shall he required to work in surroundings or under working conditions which are unsanitary.hazardous or dangerous.These requirements do not apply to the purchases of supplies or materials or articles ordinarily available on the open market,or contracts for transportation or transmission of intelligence. 5.Rights to Inventions Made Under a Contract or Agreement-Contracts or agreements tor the performance of experimental,developmental,or research work shall provide for the rights of the Federal Government and the recipient in any resulting invention in accordance with 37 CFR part 401,"Rights to Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants,Contracts and Cooperative Agreements,"and any implementing regulations issued by the awarding agency. 6.Clean Air Act(42 U.S.C.7401 et seq.)and the Federal Water Pollution Control Act(33 U.S.C.1251 et seq.), as amended-Contracts and subgrants of amounts in excess of$100,000 shall contain a provision that requires the recipient to agree to comply with all applicable standards,orders or regulations issued pursuant to the Clean Air Act (42 U.S.C.7401 et seq.)and the Federal Water Pollution Control Act as amended(33 U.S.C.1251 et seq.).Violations shall be reported to the Federal awarding agency and the Regional Office of the Environmental Protection Agency (EPA). 7.Byrd Anti-Lobbying Amendment(31 U.S.C.1352)-Contractors who apply or bid for an award of$100,000 or more shall file the required certification.Each tier certifies to the tier above that it will not and has not used Federal appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency.a member of Congress,officer or employee of Congress,or an employee of a member of Congress in connection with obtaining any Federal contract,grant or any other award covered by 31 U.S.C.1352.Each tier shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the recipient. 8.Debarment and Suspension(E.O,s 12549 and 12689)-No contract shall be made to parties listed on the General Services Administration's List of Parties Excluded from Federal Procurement or Nonprocurement Programs in accordance with E.O.s 12549 and 12689,"Debarment and Suspension."This list contains the names of parties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 tICJIJ.Iitf( OMB CIRCULAR A-87 (REVISED 05/10/04) CIRCULAR NO. A-87 Revised TO THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS SUBJECT: Cost Principles for State, Local, and Indian Tribal Governments 1. Purpose. This Circular establishes principles and standards for determining costs for Federal awards carried out through grants, cost reimbursement contracts, and other agreements with State and local governments and federally-recognized Indian tribal governments (governmental units). 2. Authority. This Circular is issued under the authority of the Budget and Accounting Act of 1921, as amended; the Budget and Accounting Procedures Act of 1950, as amended; the Chief Financial Officers Act of 1990; Reorganization Plan No. 2 of 1970; and Executive Order No. 11541 ("Prescribing the Duties of the Office of Management and Budget and the Domestic Policy Council in the Executive Office of the President"). 3. Background. As part of the governmentwide grant streamlining effort under P.L. 106-107, Federal Financial Award Management Improvement Act of 1999, OMB led an interagency workgroup to simplify and make consistent, to the extent feasible, the various rules used to award Federal grants. An interagency task force was established in 2001 to review existing cost principles for Federal awards to State, local, and Indian tribal governments; Colleges and Universities; and Non-Profit organizations. The task force studied Selected Items of Cost in each of the three cost principles to determine which items of costs could be stated consistently and/or more clearly. A proposed revised Circular reflecting the results of those efforts was issued on • August 12, 2002 at 67 FR 52558. Extensive comments on the proposed revisions, discussions with interest groups, and related developments were considered in developing this revision. 4. Rescissions. This Circular rescinds and supersedes Circular A-87, as amended, issued May 4, 1995. 5. Policy. This Circular establishes principles and standards to provide a uniform approach for determining costs and to promote effective program delivery, efficiency, and better relationships between governmental units and the Federal Government. The principles are for determining . allowable costs only. They are not intended to identify the circumstances or to dictate the extent of Federal and governmental unit participation in the financing of a particular Federal award. Provision for profit or other increment above cost is outside the scope of this Circular. 6. Definitions. Definitions of key terms used in this.Circular are contained in Attachment A, Section B. 7. Required Action. Agencies responsible for administering programs that involve cost reimbursement contracts, grants, and other agreements with governmental units shall issue 1 l contract,grant or any other award covered by 31 U.S.C.1352.Each tier shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the recipient. 8.Debarment and Suspension(E.O,s 12549 and 12689)-No contract shall be made to parties listed on the General Services Administration's List of Parties Excluded from Federal Procurement or Nonprocurement Programs in accordance with E.O.s 12549 and 12689,"Debarment and Suspension."This list contains the names of parties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • • voit e j'i 14 Zeik regulations to implement the provisions of this Circular and its Attachments. • 8. OMB Responsibilities. The Office of Management and Budget (OMB) will review agency regulations and implementation of this Circular, and will provide policy interpretations and assistance to insure effective and efficient implementation. Any exceptions will be subject to approval by OMB. Exceptions will only be made in particular cases where adequate justification is presented. 9. Information Contact. Further information concerning this Circular may be obtained by contacting the Office of Federal Financial Management, Financial Standards and Reporting Branch, Office of Management and Budget, Washington, DC 20503, telephone 202-395-3993. 10. Policy Review Date. OMB Circular A-87 will have a policy review three years from the date of issuance. 11. Effective Date. This Circular is effective as follows: - Except as otherwise provided herein,these rules are effective June 9, 2004. OMB CIRCULAR NO. A-87 COST PRINCIPLES FOR STATE, LOCAL AND INDIAN TRIBAL GOVERNMENTS TABLE OF CONTENTS Attachment A- General Principles for Determining Allowable Costs Attachment B - Selected Items of Cost Attachment C - State/Local-Wide Central Service Cost Allocation Plans Attachment D - Public Assistance Cost Allocation Plans Attachment E - State and Local Indirect Cost Rate Proposals ATTACHMENT A Circular No. A-87 GENERAL PRINCIPLES FOR DETERMININGALLOWABLE COSTS • TABLE OF CONTENTS A. Purpose and Scope 2 sued on • August 12, 2002 at 67 FR 52558. Extensive comments on the proposed revisions, discussions with interest groups, and related developments were considered in developing this revision. 4. Rescissions. This Circular rescinds and supersedes Circular A-87, as amended, issued May 4, 1995. 5. Policy. This Circular establishes principles and standards to provide a uniform approach for determining costs and to promote effective program delivery, efficiency, and better relationships between governmental units and the Federal Government. The principles are for determining . allowable costs only. They are not intended to identify the circumstances or to dictate the extent of Federal and governmental unit participation in the financing of a particular Federal award. Provision for profit or other increment above cost is outside the scope of this Circular. 6. Definitions. Definitions of key terms used in this.Circular are contained in Attachment A, Section B. 7. Required Action. Agencies responsible for administering programs that involve cost reimbursement contracts, grants, and other agreements with governmental units shall issue 1 l contract,grant or any other award covered by 31 U.S.C.1352.Each tier shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the recipient. 8.Debarment and Suspension(E.O,s 12549 and 12689)-No contract shall be made to parties listed on the General Services Administration's List of Parties Excluded from Federal Procurement or Nonprocurement Programs in accordance with E.O.s 12549 and 12689,"Debarment and Suspension."This list contains the names of parties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 1. Objectives 2. Policy guides 3. Application B. Definitions 1. Approval or authorization of the awarding or cognizant Federal agency 2. Award 3. Awarding agency 4. Central service cost allocation plan 5. Claim 6. Cognizant agency 7. Common rule 8. Contract 9. Cost 10. Cost allocation plan 11. Cost objective 12. Federally-recognized Indian tribal government 13. Governmental unit 14. Grantee department or agency 15. Indirect cost rate proposal 16. Local government 17. Public assistance cost allocation plan 18. State C. Basic Guidelines 1. Factors affecting allowability of costs 3 I f 0 Unaccompanied Youth (click on"Save"to auto- calculate) Exhibit 2 Page 16 10/14/2010 1,756.25 DATE MAILED / 0 _& -7/ 2. Reasonable costs 3. Allocable costs 4. Applicable credits D. Composition of Cost 1. Total cost 2. Classification of costs E. Direct Costs 1. General 2. Application 3. Minor items F. Indirect Costs 1. General 2. Cost allocation plans and indirect cost proposals 3. Limitation on indirect or administrative costs G. Interagency Services H. Required Certifications A. Purpose and Scope 1. Objectives. This Attachment establishes principles for determining the allowable costs incurred by State, local, and federally-recognized Indian tribal governments (governmental units) under grants, cost reimbursement contracts, and other agreements with the Federal Government (collectively referred to in this Circular as "Federal awards"). The principles are for the purpose of cost determination and are not intended to identify the circumstances or dictate the extent of Federal or governmental unit participation in the financing of a particular program or project. The principles are designed to provide that Federal awards bear their fair share of cost recognized under these principles except where restricted or prohibited by law. Provision for profit or other increment above cost is outside the scope of this Circular. 2. Policy guides. 4 ion Plans Attachment E - State and Local Indirect Cost Rate Proposals ATTACHMENT A Circular No. A-87 GENERAL PRINCIPLES FOR DETERMININGALLOWABLE COSTS • TABLE OF CONTENTS A. Purpose and Scope 2 sued on • August 12, 2002 at 67 FR 52558. Extensive comments on the proposed revisions, discussions with interest groups, and related developments were considered in developing this revision. 4. Rescissions. This Circular rescinds and supersedes Circular A-87, as amended, issued May 4, 1995. 5. Policy. This Circular establishes principles and standards to provide a uniform approach for determining costs and to promote effective program delivery, efficiency, and better relationships between governmental units and the Federal Government. The principles are for determining . allowable costs only. They are not intended to identify the circumstances or to dictate the extent of Federal and governmental unit participation in the financing of a particular Federal award. Provision for profit or other increment above cost is outside the scope of this Circular. 6. Definitions. Definitions of key terms used in this.Circular are contained in Attachment A, Section B. 7. Required Action. Agencies responsible for administering programs that involve cost reimbursement contracts, grants, and other agreements with governmental units shall issue 1 l contract,grant or any other award covered by 31 U.S.C.1352.Each tier shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the recipient. 8.Debarment and Suspension(E.O,s 12549 and 12689)-No contract shall be made to parties listed on the General Services Administration's List of Parties Excluded from Federal Procurement or Nonprocurement Programs in accordance with E.O.s 12549 and 12689,"Debarment and Suspension."This list contains the names of parties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • a. The application of these principles is based on the fundamental premises that: (1) Governmental units are responsible for the efficient and effective administration of Federal awards through the application of sound management practices. (2) Governmental units assume responsibility for administering Federal funds in a manner consistent with underlying agreements, program objectives, and the terms and conditions of the Federal award. (3) Each governmental unit, in recognition of its own unique combination of staff, facilities, and experience, will have the primary responsibility for employing whatever form of organization and management techniques may be necessary to assure proper and efficient administration of Federal awards. b. Federal agencies should work with States or localities which wish to test alternative mechanisms for paying costs for administering Federal programs. The Office of Management and Budget(OMB) encourages Federal agencies to test fee-for-service alternatives as a replacement for current cost-reimbursement payment methods in response to the National Performance Review's (NPR) recommendation. The NPR recommended the fee-for-service approach to reduce the burden associated with maintaining systems for charging administrative costs to Federal programs and preparing and approving cost allocation plans. This approach should also increase incentives for administrative efficiencies and improve outcomes. 3. Application. a. These principles will be applied by all Federal agencies in determining costs incurred by governmental units under Federal awards (including subawards) except those with (1) publicly-financed educational institutions subject to OMB Circular A-21, "Cost Principles for Educational Institutions," and (2) programs administered by publicly-owned hospitals and other providers of medical care that are subject to requirements promulgated by the sponsoring Federal agencies. However, this Circular does apply to all central service and department/agency costs that are allocated or billed to those educational institutions, hospitals, and other providers of medical care or services by other State and local government departments and agencies. b. All subawards are subject to those Federal cost principles applicable to the particular organization concerned. Thus, if a subaward is to a governmental unit(other than a college, university or hospital),this Circular shall apply; if a subaward is to a commercial organization, the cost principles applicable to commercial organizations shall apply; if a subaward is to a college or university, Circular A-21 shall apply; if a subaward is to a hospital, the cost principles used by the Federal awarding agency for awards to hospitals shall apply, subject to the provisions of subsection A.3.a. of this Attachment; if a subaward is to some other non-profit organization, Circular A-122, "Cost Principles for Non-Profit Organizations," shall apply. c. These principles shall be used as a guide in the pricing of fixed price arrangements where costs are used in determining the appropriate price. 5 tion's List of Parties Excluded from Federal Procurement or Nonprocurement Programs in accordance with E.O.s 12549 and 12689,"Debarment and Suspension."This list contains the names of parties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 d. Where a Federal contract awarded to a governmental unit incorporates a Cost Accounting Standards (CAS) clause, the requirements of that clause shall apply. In such cases, the governmental unit and the cognizant Federal agency shall establish an appropriate advance agreement on how the governmental unit will comply with applicable CAS requirements when estimating, accumulating and reporting costs under CAS-covered contracts. The agreement shall indicate that OMB Circular A-87 requirements will be applied to other Federal awards. In all cases, only one set of records needs to be maintained by the governmental unit. e. Conditional exemptions. (1)OMB authorizes conditional exemption from OMB administrative requirements and cost principles circulars for certain Federal programs with statutorily-authorized consolidated planning and consolidated administrative funding, that are identified by a Federal agency and approved by the head of the Executive department or establishment. A Federal agency shall consult with OMB during its consideration of whether to grant such an exemption. (2)To promote efficiency in State and local program administration, when Federal non-entitlement programs with common purposes have specific statutorily-authorized consolidated planning and consolidated administrative funding and where most of the State agency's resources come from non-Federal sources, Federal agencies may exempt these covered State-administered, non-entitlement grant programs from certain OMB grants management requirements. The exemptions would be from all but the allocability of costs provisions of OMB Circulars A-87 (Attachment A, subsection C.3), "Cost Principles for State, Local, and Indian Tribal Governments," A-21 (Section C, subpart 4), "Cost Principles for Educational Institutions," and A-122 (Attachment A, subsection A.4), "Cost Principles for Non-Profit Organizations,".and from all of the administrative requirements provisions of OMB Circular A-110, "Uniform • Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations," and the agencies' grants management common rule. (3) When a Federal agency provides this flexibility, as a prerequisite to a State's exercising this option, a State must adopt its own written fiscal and administrative requirements for expending and accounting for all funds, which are consistent with the provisions of OMB Circular A-87, and extend such policies to all subrecipients. These fiscal and administrative requirements must be sufficiently specific to ensure that: funds are used in compliance with all applicable Federal statutory and regulatory provisions, costs are reasonable and necessary for operating these programs, and funds are not be used for general expenses required to carry out other responsibilities of a State or its subrecipients. B. Definitions 1. "Approval or authorization of the awarding or cognizant Federal agency" means documentation evidencing consent prior to incurring a specific cost. If such costs are specifically identified in a Federal award document, approval of the document constitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • proposal, approval of the plan constitutes the approval. 2. "Award" means grants, cost reimbursement contracts and other agreements between a State, local and Indian tribal government and the Federal Government. 3. "Awarding agency" means (a) with respect to a grant, cooperative agreement, or cost reimbursement contract, the Federal agency, and (b).with respect to a subaward, the party that awarded the subaward. 4. "Central service cost allocation plan"means the documentation identifying, accumulating, and allocating or developing billing rates based on the allowable costs of services provided by a governmental unit on a centralized basis to its departments and agencies. The costs of these services may be allocated or billed to users. 5. "Claim" means a written demand or written assertion by the governmental unit or grantor seeking, as a matter of right, the payment of money in a sum certain, the adjustment or interpretation of award terms, or other relief arising under or relating to the award. A voucher, invoice or other routine request for payment that is not a dispute when submitted is not a claim. Appeals, such as those filed by a governmental unit in response to questioned audit costs, are not considered claims until a final management decision is made by the Federal awarding agency. 6. "Cognizant agency" means the Federal agency responsible for reviewing, negotiating, and approving cost allocation plans or indirect cost proposals developed under this Circular on behalf of all Federal agencies. OMB publishes a listing of cognizant agencies. 7. "Common Rule" means the "Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments; Final Rule" originally issued at 53 FR 8034-8103 (March 11, 1988). Other common rules will be referred to by their specific titles. 8. "Contract" means a mutually binding legal relationship obligating the seller to furnish the supplies or services (including construction) and the buyer to pay for them. It includes all types of commitments that obligate the government to an expenditure of appropriated funds and that, except as otherwise authorized, are in writing. In addition to bilateral instruments, contracts include(but are not limited to): awards and notices of awards;job orders or task orders issued under basic ordering agreements; letter contracts; orders, such as purchase orders, under which the contract becomes effective by written acceptance or performance; and, bilateral contract modifications. Contracts do not include grants and cooperative agreements covered by 31 U.S.C. 6301 et seq. . 9. "Cost" means an amount as determined on a cash, accrual, or other basis acceptable to the Federal awarding or cognizant agency. It does not include transfers to a general or similar fund. • 10. "Cost allocation plan" means central service cost allocation plan, public assistance cost allocation plan, and indirect cost rate proposal. Each of these terms are further defined in this section. 7 "Approval or authorization of the awarding or cognizant Federal agency" means documentation evidencing consent prior to incurring a specific cost. If such costs are specifically identified in a Federal award document, approval of the document constitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 11. "Cost objective" means a function, organizational subdivision, contract, grant, or other activity for which cost data are needed and for which costs are incurred. 12. "Federally recognized Indian tribal government" means the governing body or a governmental agency of any Indian tribe, band, nation, or other organized group or community (including any native village as defined in Section 3 of the Alaska Native Claims Settlement Act, 85 Stat. 688) certified by the Secretary of the Interior as eligible for the special programs and services provided through the Bureau of Indian Affairs. • 13. "Governmental unit" means the entire State, local, or federally-recognized Indian tribal government, including any component thereof. Components of governmental units may function independently of the governmental unit in accordance with the term of the award. 14. "Grantee department or agency" means the component of a State, local, or federally-recognized Indian tribal government which is responsible for the performance or administration of all or some part of a Federal award. 15. "Indirect cost rate proposal" means the documentation prepared by a governmental unit or component thereof to substantiate its request for the establishment of an indirect cost rate as described in Attachment E of this Circular. 16. "Local government" means a county, municipality, city, town, township, local public authority, school district, special district, intrastate district, council of governments (whether or not incorporated as a non-profit corporation under State law), any other regional.or interstate government entity, or any agency or instrumentality of a local government. 17. "Public assistance cost allocation plan" means a narrative description of the procedures that will be used in identifying, measuring and allocating all administrative costs to all of the programs administered or supervised by State public assistance agencies as described in Attachment D of this Circular. 18. "State" means any of the several States of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, or any agency or instrumentality of a State exclusive of local governments. C. Basic Guidelines 1. Factors affecting allowability of costs. To be allowable under Federal awards, costs must meet the following general criteria: a. Be necessary and reasonable for proper and efficient performance and administration of Federal awards. b. Be allocable to Federal awards under the provisions of this Circular. 8 sis acceptable to the Federal awarding or cognizant agency. It does not include transfers to a general or similar fund. • 10. "Cost allocation plan" means central service cost allocation plan, public assistance cost allocation plan, and indirect cost rate proposal. Each of these terms are further defined in this section. 7 "Approval or authorization of the awarding or cognizant Federal agency" means documentation evidencing consent prior to incurring a specific cost. If such costs are specifically identified in a Federal award document, approval of the document constitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 c. Be authorized or not prohibited under State or local laws or regulations. d. Conform to any limitations or exclusions set forth in these principles, Federal laws, terms and conditions of the Federal award,or other governing regulations as to types or amounts of cost items. e. Be consistent with policies, regulations,and procedures that apply uniformly to both Federal awards and other activities of the governmental unit. f. Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost. g. Except as otherwise provided for in this Circular, be determined in accordance with generally accepted accounting principles. • h. Not be included as a cost or used to meet cost sharing or matching requirements of any other Federal award in either the current or a prior period, except as specifically provided by Federal law or regulation. i. Be the net of all applicable credits. j. Be adequately documented. 2. Reasonable costs. A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. The question of reasonableness is particularly important when governmental units or components are predominately federally- funded. In determining reasonableness of a given cost, consideration shall be given to: • a. Whether the cost is of a type generally recognized as ordinary and necessary for the operation of the governmental unit or the performance of the Federal award. b. The restraints or requirements imposed by such factors as: sound business practices; arms length bargaining; Federal, State and other laws and regulations; and, terms.and conditions of the Federal award. c. Market prices for comparable goods or services. d. Whether the individuals concerned acted with prudence in the circumstances considering their responsibilities to the governmental unit, its employees, the public at large, and the Federal Government. e. Significant deviations from the established practices of the governmental unit which may unjustifiably increase the Federal award's cost. 9 riteria: a. Be necessary and reasonable for proper and efficient performance and administration of Federal awards. b. Be allocable to Federal awards under the provisions of this Circular. 8 sis acceptable to the Federal awarding or cognizant agency. It does not include transfers to a general or similar fund. • 10. "Cost allocation plan" means central service cost allocation plan, public assistance cost allocation plan, and indirect cost rate proposal. Each of these terms are further defined in this section. 7 "Approval or authorization of the awarding or cognizant Federal agency" means documentation evidencing consent prior to incurring a specific cost. If such costs are specifically identified in a Federal award document, approval of the document constitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 3. Allocable costs. a. A cost is allocable to a particular cost objective if the goods or services involved are chargeable or assignable to such cost objective in accordance with relative benefits received. b. All activities which benefit from the governmental unit's indirect cost, including unallowable activities and services donated to the governmental unit by third parties, will receive an appropriate allocation of indirect costs. c. Any cost allocable to a particular Federal award or cost objective under the principles provided for in this Circular may not be charged to other Federal awards to overcome fund deficiencies, to avoid restrictions imposed by law or terms of the Federal awards, or for other reasons: d. Where an accumulation of indirect costs will ultimately result in charges to a Federal award, a cost allocation plan will be required as described in Attachments C, D, and E. 4. Applicable credits. a. Applicable credits refer to those receipts or reduction of expenditure-type transactions that offset or reduce expense items allocable to Federal awards as direct or indirect costs. Examples of such transactions are: purchase discounts, rebates or allowances, recoveries or indemnities on losses, insurance refunds or rebates, and adjustments of overpayments or erroneous charges. To the extent that such credits accruing to or received by the governmental unit relate to allowable costs, they shall be credited to the Federal award either as a cost reduction or cash refund, as appropriate. b. In some instances, the amounts received from the Federal Government to finance activities or service operations of the governmental unit should be treated as applicable credits. Specifically, the concept of netting such credit items (including any amounts used to meet cost sharing or matching requirements) should be recognized in determining the rates or amounts to be charged to Federal awards. (See Attachment B, item 11, "Depreciation and use allowances," for areas of potential application in the matter of Federal financing of activities.) D. Composition of Cost 1. Total cost. The total cost of Federal awards is comprised of the allowable direct cost of the program, plus its allocable portion of allowable indirect costs, less applicable credits. 2. Classification of costs. There is no universal rule for classifying certain costs as either direct or indirect under every accounting system. A cost may be direct with respect to some specific service or function, but indirect with respect to the Federal award or other final cost objective. Therefore, it is essential that each item of cost be treated consistently in like circumstances either as a direct or an indirect cost. Guidelines for determining direct and indirect costs charged to Federal awards are provided in the sections that follow. 10 his section. 7 "Approval or authorization of the awarding or cognizant Federal agency" means documentation evidencing consent prior to incurring a specific cost. If such costs are specifically identified in a Federal award document, approval of the document constitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • E. Direct Costs 1. General. Direct costs are those that can be identified specifically with a particular final cost objective. 2. Application. Typical direct costs chargeable to Federal awards are: a. Compensation of employees for the time devoted and identified specifically to the performance of those awards. b. Cost of materials acquired, consumed, or expended specifically for the purpose of those awards. c. Equipment and other approved capital expenditures. d. Travel expenses incurred specifically to carry out the award. 3. Minor items. Any direct cost of a minor amount may be treated as an indirect cost for reasons of practicality where such accounting treatment for that item of cost is consistently applied to all cost objectives. F. Indirect Costs 1. General. Indirect costs are those: (a) incurred for a common or joint purpose benefiting more than one cost objective, and (b) not readily assignable to the cost objectives specifically benefitted,without effort disproportionate to the results achieved. The term "indirect costs," as used herein, applies to costs of this type originating in the grantee department, as well as those incurred by other departments in supplying goods, services,and facilities. To facilitate equitable distribution of indirect expenses to the cost objectives served, it may be necessary to establish a number of pools-of indirect costs within a governmental unit department or in other agencies providing services to a governmental unit department. Indirect cost pools should be distributed to benefitted cost objectives on bases that will produce an equitable result in consideration of . relative benefits derived. 2. Cost allocation plans and indirect cost proposals. Requirements for development and submission of cost allocation plans and indirect cost rate proposals are contained in Attachments C, D, and E. 3. Limitation on indirect or administrative costs. a. In addition to restrictions contained in this Circular, there may be laws that further limit the amount of administrative or indirect cost allowed. b. Amounts not recoverable as indirect costs or administrative costs under one Federal award may not be shifted to another Federal award,unless specifically authorized by Federal legislation 11 rule for classifying certain costs as either direct or indirect under every accounting system. A cost may be direct with respect to some specific service or function, but indirect with respect to the Federal award or other final cost objective. Therefore, it is essential that each item of cost be treated consistently in like circumstances either as a direct or an indirect cost. Guidelines for determining direct and indirect costs charged to Federal awards are provided in the sections that follow. 10 his section. 7 "Approval or authorization of the awarding or cognizant Federal agency" means documentation evidencing consent prior to incurring a specific cost. If such costs are specifically identified in a Federal award document, approval of the document constitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 or regulation. G, Interagency Services. The cost of services provided by one agency to another within the governmental unit may include allowable direct costs of the service plus a pro rate share of indirect costs..A standard indirect cost allowance equal to ten percent of the direct salary and wage cost of providing the service (excluding overtime, shift premiums, and fringe benefits)may be used in lieu of determining the actual indirect costs of the service. These services do not include centralized services included in central service cost allocation plans as described in Attachment C. H. Required Certifications. Each cost allocation plan or indirect cost rate proposal required by Attachments C and E must comply with the following:. 1. No proposal to establish a cost allocation plan or an indirect cost rate, whether submitted to a Federal cognizant agency or maintained on file by the governmental unit, shall be acceptable unless such costs have been certified by the governmental unit using the Certificate of Cost Allocation Plan or Certificate of Indirect Costs as set forth in Attachments C and E. The certificate must be signed on behalf of the governmental unit by an individual at a level no lower than chief financial officer of the governmental unit that submits the proposal or component covered by the proposal. 2. No cost allocation plan or indirect cost rate shall be approved by the Federal Government unless the plan or rate proposal has been certified. Where it is necessary to establish a cost allocation plan or an indirect cost rate and the governmental unit has not submitted a certified proposal for establishing such a plan or rate in accordance with the requirements, the Federal Government may either disallow all indirect costs or unilaterally establish such a plan or rate. Such a plan or rate may be based upon audited historical data or such other data that have been • furnished to the cognizant Federal agency and for which it can be demonstrated that all unallowable costs have been excluded. When a cost allocation plan or indirect cost rate is unilaterally established by the Federal Government because of failure of the governmental unit to submit a certified proposal, the plan or rate established will be set to ensure that potentially unallowable costs will not be reimbursed. • 12 as either direct or indirect under every accounting system. A cost may be direct with respect to some specific service or function, but indirect with respect to the Federal award or other final cost objective. Therefore, it is essential that each item of cost be treated consistently in like circumstances either as a direct or an indirect cost. Guidelines for determining direct and indirect costs charged to Federal awards are provided in the sections that follow. 10 his section. 7 "Approval or authorization of the awarding or cognizant Federal agency" means documentation evidencing consent prior to incurring a specific cost. If such costs are specifically identified in a Federal award document, approval of the document constitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 ATTACHMENT B Circular No. A-87 SELECTED ITEMS OF COST TABLE OF CONTENTS 1. Advertising and public relations costs • 2. Advisory councils 3. Alcoholic beverages 4. Audit costs and related services 5. Bad debts 6. Bonding costs 7. Communication costs 8. Compensation for personal services 9. Contingency provisions 10. Defense and prosecution of criminal and civil proceedings, and claims 11. Depreciation and use allowances 12. Donations and contributions 13. Employee morale, health, and welfare costs 14. Entertainment costs 15. Equipment and other capital expenditures 16. Fines and penalties 17. Fund raising and investment management costs 18. Gains and losses on disposition of depreciable property and other capital assets and substantial relocation of Federal programs 13 DATE MAILED / 0 _& -7/ 19. General government expenses 20. Goods or services for personal use 21. Idle facilities and idle capacity • • 22. Insurance and indemnification 23. Interest 24. Lobbying 25. Maintenance, operations, and repairs 26. Materials and supplies costs 27. Meetings and conferences • 28. Memberships, subscriptions, and professional activity costs 29. Patent costs 30. Plant and homeland security costs 31. Pre-award costs 32. Professional service costs 33. Proposal costs 34. Publication and printing costs 35. Rearrangement and alteration costs 36. Reconversion costs 37. Rental costs of building and equipment 38. Royalties and other costs for the use of patents 39. Selling and marketing 40. Taxes 41. Termination costs applicable to sponsored agreements 42. Training costs . 14 13 DATE MAILED / 0 _& -7/ • 43. Travel costs. Sections 1 through 43 provide principles to be applied in establishing the allowability or unallowability of certain items of cost. These principles apply whether a cost is treated as direct or indirect. A cost is allowable for Federal reimbursement only to the extent of benefits received by Federal awards and its conformance with the general policies and principles stated in Attachment A to this Circular. Failure to mention a particular item of cost in these sections is not intended to imply that it is either allowable or unallowable; rather, determination of allowability in each case should be based on the treatment or standards provided for similar or related items of cost. 1. Advertising and public relations costs. • a. The term advertising costs means the costs of advertising media and corollary administrative costs. Advertising media include magazines, newspapers, radio and television, direct mail, exhibits, electronic or computer transmittals, and the like. b..The term public relations includes community relations and means those activities dedicated to maintaining the image of the governmental unit or maintaining or promoting understanding and favorable relations with the community or public at large or any segment of the public. c. The only allowable.advertising costs are those which are solely for: (1) The recruitment of personnel required for the performance by the governmental unit of obligations arising under a Federal award ; (2) The procurement of goods and services for the performance of a Federal award; (3) The disposal of scrap or surplus materials acquired in the performance of a Federal award except when governmental units are reimbursed for disposal costs at a predetermined amount; or (4) Other specific purposes necessary to meet the requirements of the Federal award. d. The only allowable public relations costs are: (1) Costs specifically required by the.Federal award; (2) Costs of communicating with the public and press pertaining to specific activities or accomplishments which result from performance of Federal awards (these costs are considered necessary as part of the outreach effort for the Federal award); or (3) Costs of conducting general liaison with news media and government public relations officers,to the extent that such activities are limited to communication and liaison necessary keep the public informed on matters of public concern, such as notices of Federal contract/grant 15 e direct with respect to some specific service or function, but indirect with respect to the Federal award or other final cost objective. Therefore, it is essential that each item of cost be treated consistently in like circumstances either as a direct or an indirect cost. Guidelines for determining direct and indirect costs charged to Federal awards are provided in the sections that follow. 10 his section. 7 "Approval or authorization of the awarding or cognizant Federal agency" means documentation evidencing consent prior to incurring a specific cost. If such costs are specifically identified in a Federal award document, approval of the document constitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 awards, financial matters, etc. e. Costs identified in subsections c and d if incurred for more than one Federal award or for both sponsored work and other work of the governmental unit, are allowable to the extent that the principles in Attachment A, sections E. ("Direct Costs") and F. ("Indirect Costs") are observed. f. Unallowable advertising and public relations costs include the following: (1) All advertising and public relations costs other than as specified in subsections c, d, and e; (2) Costs of meetings, conventions, convocations, or other events related to other activities of the governmental unit, including: (a) Costs of displays, demonstrations, and exhibits; (b) Costs of meeting rooms,hospitality suites, and other special facilities used in conjunction with shows and other special events; and (c) Salaries and wages of employees engaged in setting up and displaying exhibits, making demonstrations, and providing briefings; (3) Costs of promotional items and memorabilia, including models, gifts, and souvenirs; (4) Costs of advertising and public relations designed solely to promote the governmental unit. 2. Advisory councils. Costs incurred by advisory councils or committees are allowable as a direct cost where authorized by the Federal awarding agency or as an indirect cost where allocable to Federal awards. 3. Alcoholic beverages. Costs of alcoholic beverages are unallowable. 4. Audit costs and related services. a. The costs of audits required by , and performed in accordance with, the Single Audit Act, as implemented by Circular A-133, "Audits of States, Local Governments, and Non-Profit Organizations" are allowable. Also see 31 USC 7505(b) and section 230 ("Audit Costs") of Circular A-133. b. Other audit costs are allowable if included in a cost allocation plan or indirect cost proposal, or if specifically approved by the awarding agency as a direct cost to an award c. The cost of agreed-upon procedures engagements to monitor subrecipients who are exempted from A-133 under section 200(d) are allowable, subject to the conditions listed in A-133, section 230 (b)(2). . 16 ); or (3) Costs of conducting general liaison with news media and government public relations officers,to the extent that such activities are limited to communication and liaison necessary keep the public informed on matters of public concern, such as notices of Federal contract/grant 15 e direct with respect to some specific service or function, but indirect with respect to the Federal award or other final cost objective. Therefore, it is essential that each item of cost be treated consistently in like circumstances either as a direct or an indirect cost. Guidelines for determining direct and indirect costs charged to Federal awards are provided in the sections that follow. 10 his section. 7 "Approval or authorization of the awarding or cognizant Federal agency" means documentation evidencing consent prior to incurring a specific cost. If such costs are specifically identified in a Federal award document, approval of the document constitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • 5. Bad debts. Bad debts, including losses (whether actual or estimated) arising from uncollectable accounts and other claims, related collection costs, and related legal costs, are unallowable. 6. Bonding costs. a. Bonding costs arise when the Federal Government requires assurance against financial loss to itself or others by reason of the act or default of the governmental unit. They arise also in instances where the governmental unit requires similar assurance. Included are such bonds as bid, performance, payment, advance payment, infringement, and fidelity bonds. b. Costs of bonding required pursuant to the terms of the award are allowable. c. Costs of bonding required by the governmental unit in the general conduct of its operations are allowable to the extent that such bonding is in accordance with sound business practice and the rates and premiums are reasonable under the circumstances. 7. Communication costs. Costs incurred for telephone services, local and long distance telephone calls, telegrams, postage, messenger, electronic or computer transmittal services and the like are allowable. 8. Compensation for personal services. a. General. Compensation for personnel services includes all remuneration, paid currently or accrued, for services rendered during the period of performance under Federal awards, including but not necessarily limited to wages, salaries, and fringe benefits. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this Circular, and that the total compensation for individual employees: (1)Is reasonable for the services rendered and conforms to the established policy of the governmental unit consistently applied to both Federal and non-Federal activities; (2) Follows an appointment made in accordance with a governmental unit's laws and rules and meets merit system or other requirements required by Federal law, where applicable; and (3) Is determined and supported as provided in subsection h. b. Reasonableness. Compensation for employees engaged in work on Federal awards will be considered reasonable to the extent that it is consistent with that paid for similar work in other activities of the governmental unit. In cases where the kinds of employees required for Federal awards are not found in the other activities of the governmental unit, compensation will be considered reasonable to the extent that it is comparable to that paid for similar work in the labor 17 I! deral award or other final cost objective. Therefore, it is essential that each item of cost be treated consistently in like circumstances either as a direct or an indirect cost. Guidelines for determining direct and indirect costs charged to Federal awards are provided in the sections that follow. 10 his section. 7 "Approval or authorization of the awarding or cognizant Federal agency" means documentation evidencing consent prior to incurring a specific cost. If such costs are specifically identified in a Federal award document, approval of the document constitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 market in which the employing government competes for the kind of employees involved. Compensation surveys providing data representative of the labor market involved will be an acceptable basis for evaluating reasonableness. c. Unallowable costs. Costs which are unallowable under other sections of these principles shall not be allowable under this section solely on the basis that they constitute personnel compensation. d. Fringe benefits. (1) Fringe benefits are allowances and services provided by employers to their employees as compensation in addition to regular salaries and wages. Fringe benefits include, but are not limited to, the costs of leave, employee insurance, pensions, and unemployment benefit plans. Except as provided elsewhere in these principles, the costs of fringe benefits are allowable to the extent that the benefits are reasonable and are required by law, governmental unit-employee agreement, or an established policy of the governmental unit. (2) The cost of fringe benefits in the form of regular compensation paid to employees during periods of authorized absences from the job, such as for annual leave, sick leave, holidays, court leave, military leave, and other similar benefits, are allowable if: (a) they are provided under established written leave policies; (b) the costs are equitably allocated to all related activities, including Federal awards; and, (c) the accounting basis (cash or accrual) selected for costing each type of leave is consistently followed by the governmental unit. (3) When a governmental unit uses the cash basis of accounting, the cost of leave is recognized in the period that the leave is taken and paid for. Payments for unused leave when an employee retires or terminates employment are allowable in the year of payment provided they are allocated as a general administrative expense to all activities of the governmental unit or component. (4) The accrual basis may be only used for those types of leave for which a liability as defined by Generally Accepted Accounting Principles (GAAP) exists when the leave is earned. When a governmental unit uses the accrual basis of accounting, in accordance with GAAP, allowable leave costs are the lesser of the amount accrued or funded.. (5) The cost of fringe benefits in the form of employer contributions or expenses for social security; employee life, health, unemployment, and worker's compensation insurance (except as indicated in section 22, Insurance and indemnification); pension plan costs (see subsection e.); and other similar benefits are allowable, provided such benefits are granted under established written policies. Such benefits, whether treated as indirect costs or as direct costs, shall be allocated to Federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the individuals or group(s) of employees whose salaries and wages are chargeable to such Federal awards and other activities. 18 ic cost. If such costs are specifically identified in a Federal award document, approval of the document constitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 e. Pension plan costs. Pension plan costs may be computed using a pay-as-you-go method or an acceptable actuarial cost method in accordance with established written policies of the governmental unit. (1) For pension plans financed on a pay-as-you-go method, allowable costs will be limited to those representing actual payments to retirees or their beneficiaries. (2)Pension costs calculated using-an actuarial cost-based method recognized by GAAP are allowable for a given fiscal year if they are funded for that year within six months after the end of that year. Costs funded after the six month period(or a later period agreed to by the cognizant agency) are allowable in the year funded. The cognizant agency may agree to an extension of the six month period if an appropriate adjustment is made to compensate for the timing of the charges to the Federal Government and related Federal reimbursement and the governmental unit's contribution to the pension fund. Adjustments may be made by cash refund or other equitable procedures to compensate the Federal Government for the time value of Federal reimbursements in excess of contributions to the pension fund. • (3) Amounts funded by the governmental unit in excess of the actuarially determined amount for a fiscal year may be used,as the governmental unit's contribution in future periods. (4) When a governmental unit converts to an acceptable actuarial cost method, as defined by GAAP, and funds pension costs in accordance with this method, the unfunded liability at the time of conversion shall be allowable if amortized over a period of years in accordance with GAAP. (5) The Federal Government shall receive an equitable share of any previously allowed pension costs (including earnings thereon) which revert or inure to the governmental unit in the form of a refund, withdrawal, or other credit. f. Post-retirement health benefits. Post-retirement health benefits (PRHB) refers to costs of health insurance or health services not included in a pension plan covered by subsection e. for retirees and their spouses, dependents, and survivors. PRHB costs may be computed using a pay-as-you-go method or an acceptable actuarial cost method in accordance with established written polices of the governmental unit. (1) For PRHB financed on a pay as-you-go method, allowable costs will be limited to those representing actual payments to retirees or their beneficiaries. (2) PRHB costs calculated using an actuarial cost method recognized by GAAP are allowable if they are funded for that year within six months after the end of that year. Costs funded after the six month period (or a later period agreed to by the cognizant agency) are allowable in the year funded. The cognizant agency may agree to an extension of the six month period if an appropriate adjustment is made to compensate for the timing of the charges to the Federal Government and related Federal reimbursements and the governmental unit's contributions to the PRHB fund. Adjustments may be made by cash refund, reduction in current year's PRHB costs, 19 nstitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 or other equitable procedures to compensate the Federal Government for the time value of Federal reimbursements in excess of contributions to the PRHB fund. (3)Amounts funded in excess of the actuarially determined amount for a fiscal year may be used as the government's contribution in a future period. (4) When a governmental unit converts to an acceptable actuarial cost method and funds PRHB costs in accordance with this method, the initial unfunded liability attributable to prior years shall be allowable if amortized over a period of years in accordance with GAAP, or, if no such GAAP period exists, over a period negotiated with the cognizant agency. (5) To be allowable in the current year, the PRHB costs must be paid either to: (a)An insurer or other benefit provider as current year costs or premiums, or • (b) An insurer or trustee to maintain a trust fund or reserve for the sole purpose of providing post-retirement benefits to retirees and other beneficiaries. (6)The Federal Government shall receive an equitable share of any amounts of previously allowed post-retirement benefit costs (including earnings thereon) which revert or inure to the, governmental unit in the form of a refund, withdrawal, or other credit. g. Severance pay. • (1) Payments in addition to regular salaries and wages made to workers whose employment is being terminated are allowable to the extent that, in each case, they are required by(a) law, (b) employer-employee agreement, or(c) established written policy. (2) Severance payments (but not accruals) associated with normal turnover are allowable. Such payments shall be allocated to all activities of the governmental unit as an indirect cost. (3) Abnormal or mass severance pay will be considered on a case-by-case basis and is allowable only if approved by the cognizant Federal agency. h. Support of salaries and wages. These standards regarding time distribution are in addition to the standards for payroll documentation. (1) Charges to Federal awards for salaries and wages, whether treated as direct or indirect costs, will be based on payrolls documented in accordance with generally accepted practice of the governmental unit and approved by a responsible official(s) of the governmental unit. (2)No further documentation is required for the salaries and wages of employees who work in a single indirect cost activity. (3) Where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the 20 six month period (or a later period agreed to by the cognizant agency) are allowable in the year funded. The cognizant agency may agree to an extension of the six month period if an appropriate adjustment is made to compensate for the timing of the charges to the Federal Government and related Federal reimbursements and the governmental unit's contributions to the PRHB fund. Adjustments may be made by cash refund, reduction in current year's PRHB costs, 19 nstitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 employees worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having first hand knowledge of the work performed by the employee. (4) Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports or equivalent documentation which meets the standards in subsection (5)unless a statistical sampling system (see subsection (6)) or other substitute system has been approved by the cognizant Federal agency. Such documentary support will be required where employees work on: (a)More than one Federal award, (b) A Federal award and a_non-Federal award, (c) An indirect cost activity and a direct cost activity, (d)Two or more indirect activities which are allocated using different allocation bases, or (e)An unallowable activity and a direct or indirect cost activity. (5) Personnel activity reports or equivalent documentation must meet the following standards: (a) They must reflect an after-the-fact distribution of the actual activity of each employee, (b) They must account for the total activity for which each employee is compensated, (c) They must be prepared at least monthly and must coincide with one or more pay periods, and (d) They must be signed by the employee. (e) Budget estimates or other distribution percentages determined before the services are performed do not qualify as support for charges to Federal awards but may be used for interim accounting purposes, provided that: (i) The governmental unit's system for establishing the estimates produces reasonable approximations of the activity actually performed; (ii) At least quarterly, comparisons of actual costs to budgeted distributions based on the monthly activity reports are made. Costs charged to Federal awards to reflect adjustments made as a result of the activity actually performed may be recorded annually if the quarterly comparisons show the differences between budgeted and actual costs are less than ten percent; and (iii) The budget estimates or other distribution percentages are revised at least quarterly, if necessary, to reflect changed circumstances. (6) Substitute systems for allocating salaries and wages to Federal awards may be used in place of activity reports. These systems are subject to approval if required by the cognizant agency. 21 ral award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the 20 six month period (or a later period agreed to by the cognizant agency) are allowable in the year funded. The cognizant agency may agree to an extension of the six month period if an appropriate adjustment is made to compensate for the timing of the charges to the Federal Government and related Federal reimbursements and the governmental unit's contributions to the PRHB fund. Adjustments may be made by cash refund, reduction in current year's PRHB costs, 19 nstitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Such systems may include, but are not limited to, random moment sampling, case counts, or other quantifiable measures of employee effort. (a) Substitute systems which use sampling methods (primarily for Temporary Assistance to Needy Families (TANF), Medicaid, and other public assistance programs) must meet acceptable statistical sampling standards including: (i)The sampling universe must include all of the employees whose salaries and wages are to be allocated based on sample results except as provided in subsection (c); (ii)The entire time period involved must be covered by the sample; and (iii) The results must be statistically valid and applied to the period being sampled. (b)Allocating charges for the sampled employees' supervisors, clerical and support staffs, based on the results of the sampled employees, will be acceptable. (c) Less than full compliance with the statistical sampling standards noted in subsection (a)may be accepted by the cognizant agency if it concludes that the amounts to be allocated to Federal awards will be minimal, or if it concludes that the system proposed by the governmental unit will result in lower costs to Federal awards than a system which complies with the standards. (7) Salaries and wages of employees used in meeting cost sharing or matching requirements of Federal awards must be supported in the same manner as those claimed as allowable costs under Federal awards. i. Donated services. (1) Donated or volunteer services may be furnished to a governmental unit by professional and technical personnel, consultants, and other skilled and unskilled labor. The value of these services is not reimbursable either as a direct or indirect cost. However, the value of donated services may be used to meet cost sharing or matching requirements in accordance with the provisions of the Common Rule. (2) The value of donated services utilized in the performance of a direct cost activity shall, when material in amount,be considered in the determination of the governmental unit's indirect costs or rate(s) and, accordingly, shall be allocated a proportionate share of applicable indirect costs. (3) To the extent feasible, donated services will be supported by the same methods used by the governmental unit to support the allocability of regular personnel services. 9. Contingency provisions. Contributions to a contingency reserve or any similar provision made for events the occurrence of which cannot be foretold with certainty as to time, intensity, or with an assurance of their happening, are unallowable. The term "contingency reserve" excludes self- insurance reserves (see Attachment B, section 22.c.), pension plan reserves (see Attachment B, 22 funded. The cognizant agency may agree to an extension of the six month period if an appropriate adjustment is made to compensate for the timing of the charges to the Federal Government and related Federal reimbursements and the governmental unit's contributions to the PRHB fund. Adjustments may be made by cash refund, reduction in current year's PRHB costs, 19 nstitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • section 8.e.), and post-retirement health and other benefit reserves (see Attachment B, section 8.f.) computed using acceptable actuarial cost methods. 10. Defense and prosecution of criminal and civil proceedings, and claims. a. The following costs are unallowable for contracts covered by 10 U.S.C. 2324(k), "Allowable costs under defense contracts." (1) Costs incurred in defense of any civil or criminal fraud proceeding or similar proceeding (including filing of false certification brought by the United States where the contractor is found liable or has pleaded nolo contendere to a charge of fraud or similar proceeding (including filing of a false certification). (2) Costs incurred by a contractor in connection with any criminal, civil or administrative proceedings commenced by the United States or a State to the extent provided in 10 U.S.C. 2324(k). b. Legal expenses required in the administration of Federal programs are allowable. Legal expenses for prosecution of claims against the Federal Government are unallowable. 11. Depreciation and use allowances. a. Depreciation and use allowances are means of allocating the cost of fixed assets to periods benefiting from asset use. Compensation for the use of fixed assets on hand may be made through depreciation or use allowances. A combination of the two methods may not be used in connection with a single class of fixed assets (e.g., buildings, office equipment, computer equipment, etc.) except as provided for in subsection g. Except for enterprise funds and internal service funds that are included as part of a State/local cost allocation plan, classes of assets shall be determined on the same basis used for the government-wide financial statements. b. The computation of depreciation or use allowances shall be based on the acquisition cost of the assets involved. Where actual cost records have not been maintained, a reasonable estimate of the original acquisition cost may be used. The value of an asset donated to the governmental unit by an unrelated third party shall be its fair market value at the time of donation. Governmental or quasi-governmental organizations located within the same State shall not be considered unrelated third parties for this purpose. c. The computation of depreciation or use allowances will exclude: (1) The cost of land; (2) Any portion of the cost of buildings and equipment borne by or donated by the Federal Government irrespective of where title was originally vested or where it presently resides; and 23 their happening, are unallowable. The term "contingency reserve" excludes self- insurance reserves (see Attachment B, section 22.c.), pension plan reserves (see Attachment B, 22 funded. The cognizant agency may agree to an extension of the six month period if an appropriate adjustment is made to compensate for the timing of the charges to the Federal Government and related Federal reimbursements and the governmental unit's contributions to the PRHB fund. Adjustments may be made by cash refund, reduction in current year's PRHB costs, 19 nstitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost 6 arties debarred,suspended,or otherwise excluded by agencies,and contractors declared ineligible under statutory or • regulatory authority other than E.O.12549.Contractors with awards that exceed the small purchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 (3) Any portion of the cost of buildings and equipment contributed by or for the governmental unit, or a related donor organization, in satisfaction of a matching requirement. d. Where the depreciation method is followed, the period of useful service (useful life) established in each case for usable capital assets must take into consideration such factors as type of construction, nature of the equipment used, historical usage patterns, technological developments, and the renewal and replacement policies of the governmental unit followed for the individual items or classes of assets involved. In the absence of clear evidence indicating that the expected consumption of the asset will be significantly greater in the early portions than in the later portions of its useful life, the straight line method of depreciation shall be used. Depreciation methods once used shall not be changed unless approved by the Federal cognizant or awarding agency. When the depreciation method is introduced for application to an asset previously subject to a use allowance, the annual depreciation charge thereon may not exceed the amount that would have resulted had the depreciation method been in effect from the date of acquisition of the asset. The combination of use allowances and depreciation applicable to the asset shall not exceed the total acquisition cost of the asset or fair market value at time of donation. e. When the depreciation method is used for buildings, a building's shell may be segregated from the major component of the building (e.g., plumbing system, heating, and air conditioning system, etc.) and each major component depreciated over its estimated useful life, or the entire building (i.e., the shell and all components) may be treated as a single asset and depreciated over a single useful life. f. Where the use allowance method is followed, the use allowance for buildings and improvements (including land improvements, such as paved parking areas, fences, and sidewalks) will be computed at an annual rate not exceeding two percent of acquisition costs. The use allowance for equipment will be computed at an annual rate not exceeding 6 2/3 percent of acquisition cost. When the use allowance method is used for buildings, the entire building must be treated as a single asset; the building's components (e.g.,plumbing system, heating and air condition, etc.) cannot be segregated from the building's shell. The two percent limitation, however, need not be applied to equipment which is merely attached or fastened to the building but not permanently fixed to it and which is used as furnishings or decorations or for specialized purposes (e.g., dentist chairs and dental treatment units, counters, laboratory benches bolted to the floor, dishwashers, modular furniture, carpeting, etc.). Such equipment will be considered as not being permanently fixed to the building if it can be removed without the destruction of, or need for costly or extensive alterations or repairs, to the building or the equipment. Equipment that meets these criteria will be subject to the 6 2/3 percent equipment use allowance limitation. g. A reasonable use allowance may be negotiated for any assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 increased maintenance charges, decreased efficiency due to age, and any other factors pertinent to the utilization of the asset for the purpose contemplated. h. Charges for use allowances or depreciation must be supported by adequate property records. Physical inventories must be taken at least once every two years (a statistical sampling approach is acceptable) to ensure that assets exist, and are in use. Governmental units will manage equipment in accordance with State laws and procedures. When the depreciation method is followed, depreciation records indicating the amount of depreciation taken each period must also be maintained. 12. Donations and contributions. a. Contributions or donations rendered. Contributions or donations, including cash, property, and services, made by the governmental unit, regardless of the recipient, are unallowable. b. Donated services received: (1) Donated or volunteer services may be furnished to a governmental unit by professional and technical personnel, consultants, and other skilled and unskilled labor. The value of these services is not reimbursable either as a direct or indirect cost. However, the value of donated services may be used to meet cost sharing or matching requirements in accordance with the Federal Grants Management Common Rule. (2) The value of donated services utilized in the performance of a direct cost activity shall,when material in amount, be considered in the determination of the governmental unit's indirect costs or rate(s) and, accordingly, shall be allocated a proportionate share of applicable indirect costs. (3) To the extent feasible, donated services will be supported by the same methods used by the governmental unit to support the allocability of regular personnel services. 13. Employee morale, health, and welfare costs. a. The costs of employee information publications, health or first-aid clinics and/or infirmaries, recreational activities, employee counseling services, and any other expenses incurred in accordance with the governmental unit's established practice or custom for the improvement of working conditions, employer-employee relations, employee morale, and employee performance are allowable. b. Such costs will be equitably apportioned to all activities of the governmental unit. Income generated from any of these activities will be offset against expenses. 14. Entertainment. Costs of entertainment, including amusement, diversion, and social activities and any costs directly associated with such costs (such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities) are unallowable. 25 attached or fastened to the building but not permanently fixed to it and which is used as furnishings or decorations or for specialized purposes (e.g., dentist chairs and dental treatment units, counters, laboratory benches bolted to the floor, dishwashers, modular furniture, carpeting, etc.). Such equipment will be considered as not being permanently fixed to the building if it can be removed without the destruction of, or need for costly or extensive alterations or repairs, to the building or the equipment. Equipment that meets these criteria will be subject to the 6 2/3 percent equipment use allowance limitation. g. A reasonable use allowance may be negotiated for any assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 15. Equipment and other capital expenditures. a. For purposes of this subsection 15, the following definitions apply: (1) "Capital Expenditures"means expenditures for the acquisition cost of capital assets (equipment, buildings, land), or expenditures to make improvements to capital assets that materially increase their value or useful life. Acquisition cost means the cost of the asset including the cost to put it in place. Acquisition cost for equipment, for example, means the net invoice price of the equipment, including the cost of any modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the purpose for which it is acquired. Ancillary charges, such as taxes, duty, protective in transit insurance, freight, and installation may be included in, or excluded from the acquisition cost in accordance with the governmental unit's regular accounting practices. S (2) "Equipment" means an article of nonexpendable,tangible personal property having a useful life of more than one year and an acquisition cost which equals or exceeds the lesser of the capitalization level established by the governmental unit for financial statement purposes, or $5000. (3) "Special purpose equipment" means equipment which is used only for research,medical, scientific, or other technical activities. Examples of special purpose equipment include microscopes, x-ray machines, surgical instruments, and spectrometers. (4) "General purpose equipment" means equipment, which is not limited to research, medical, scientific or other technical activities. Examples include office equipment and furnishings, modular offices, telephone networks, information technology equipment and systems, air conditioning equipment, reproduction and printing equipment, and motor vehicles. b. The following rules of allowability shall apply to equipment and other capital expenditures: (1) Capital expenditures for general purpose equipment, buildings, and land are unallowable as direct charges, except where approved in advance by the awarding agency. (2) Capital expenditures for special purpose equipment are allowable as direct costs,provided that items with a unit cost of$5000 or more have the prior approval of the awarding agency. (3) Capital expenditures for improvements to land, buildings, or equipment which materially increase their value or useful life are unallowable as a direct cost except with the prior approval of the awarding agency. • (4) When approved as a direct charge pursuant to Attachment B, section 15.b (1), (2), and (3) above, capital expenditures will be charged in the period in which the expenditure is incurred, or as otherwise determined appropriate and negotiated with the awarding agency. In addition, 26 oratory benches bolted to the floor, dishwashers, modular furniture, carpeting, etc.). Such equipment will be considered as not being permanently fixed to the building if it can be removed without the destruction of, or need for costly or extensive alterations or repairs, to the building or the equipment. Equipment that meets these criteria will be subject to the 6 2/3 percent equipment use allowance limitation. g. A reasonable use allowance may be negotiated for any assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Federal awarding agencies are authorized at their option to waive or delegate the prior approval requirement. (5) Equipment and other capital expenditures are unallowable as indirect costs. However, see section 11, Depreciation and use allowance, for rules on the allowability of use allowances or depreciation on buildings, capital improvements, and equipment. Also, see section 37, Rental costs, concerning the allowability of rental costs for land,buildings, and equipment. (6) The unamortized portion of any equipment written off as a result of a change in capitalization levels may be recovered by continuing to claim the otherwise allowable use allowances or depreciation on the equipment, or by amortizing the amount to be written off over a period of years negotiated with the cognizant agency. (7) When replacing equipment purchased in whole or in part with Federal funds, the governmental unit may use the equipment to be replaced as a trade-in or sell the property and use the proceeds to offset the cost of the replacement property. 16. Fines and penalties. Fines, penalties, damages, and other settlements resulting from violations (or alleged violations) of, or failure of the governmental unit to comply with, Federal, State, local, or Indian tribal laws and regulations are unallowable except when incurred as a result of compliance with specific provisions of the Federal award or written instructions by the awarding agency authorizing in advance such payments. 17. Fund raising and investment management costs. a. Costs of organized fund raising, including financial campaigns, solicitation of gifts and bequests, and similar expenses incurred to raise capital or obtain contributions are unallowable, regardless of the purpose for which the funds will be used. b. Costs of investment counsel and staff and similar expenses incurred to enhance income from investments are unallowable. However, such costs associated with investments covering pension, self-insurance, or other funds which include Federal participation allowed by this Circular are allowable. c. Fund raising and investment activities shall be allocated an appropriate share of indirect costs under the conditions described in subsection C.3.b. of Attachment A. 18. Gains and losses on disposition of depreciable property and other capital assets and substantial relocation of Federal programs. a. (1) Gains and losses on the sale, retirement, or other disposition of depreciable property shall be included in the year in which they occur as credits or charges to the asset cost grouping(s) in which the property was included. The amount of the gain or loss to be included as a credit or charge to the appropriate asset cost grouping(s) shall be the difference between the amount realized on the property and the undepreciated basis of the property. 27 ntly fixed to the building if it can be removed without the destruction of, or need for costly or extensive alterations or repairs, to the building or the equipment. Equipment that meets these criteria will be subject to the 6 2/3 percent equipment use allowance limitation. g. A reasonable use allowance may be negotiated for any assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • (2) Gains and losses on the disposition of depreciable property shall not be recognized as a separate credit or charge under the following conditions: (a) The gain or loss is processed through a depreciation account and is reflected in the depreciation allowable under sections 11 and 15. (b) The property is given in exchange as part of the purchase price of a similar item and the gain or loss is taken into account in determining the depreciation cost basis of the new item: (c) A loss results from the failure to maintain permissible insurance, except as otherwise provided in subsection 22.d. (d) Compensation for the use of the property was provided through use allowances in lieu of depreciation. b. Substantial relocation of Federal awards from a facility where the Federal Government participated in the financing to another facility prior to the expiration of the useful life of the financed facility requires Federal agency approval. The extent of the relocation, the amount of the Federal participation in the financing, and the depreciation charged to date may require negotiation of space charges for Federal awards. • c. Gains or losses of any nature arising from the sale or exchange of property other than the property covered in subsection a., e.g., land or included in the fair market value used in any adjustment resulting from a relocation of Federal awards covered in subsection b. shall be • excluded in computing Federal award costs. 19. General government expenses. a. The general costs of government are unallowable (except as provided in Attachment B, section 43, Travel costs). These include: (1) Salaries and expenses of the Office of the Governor of a State or the chief executive of a political subdivision or the chief executive of federally-recognized Indian tribal government; (2) Salaries and other expenses of a State legislature, tribal council, or similar local governmental body, such as a county supervisor, city council, school board, etc., whether incurred for purposes of legislation or executive direction; (3) Costs of the judiciary branch of a government; (4) Costs of prosecutorial activities unless treated as a direct cost to a specific program if authorized by program statute or regulation (however,this does not preclude the allowability of other legal activities of the Attorney General); and • 28 n the sale, retirement, or other disposition of depreciable property shall be included in the year in which they occur as credits or charges to the asset cost grouping(s) in which the property was included. The amount of the gain or loss to be included as a credit or charge to the appropriate asset cost grouping(s) shall be the difference between the amount realized on the property and the undepreciated basis of the property. 27 ntly fixed to the building if it can be removed without the destruction of, or need for costly or extensive alterations or repairs, to the building or the equipment. Equipment that meets these criteria will be subject to the 6 2/3 percent equipment use allowance limitation. g. A reasonable use allowance may be negotiated for any assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 (5) Costs of other general types of government services normally provided to the general public, such as fire and police,unless provided for as a direct cost under a program statute or regulation. b. For federally-recognized Indian tribal governments and Councils Of Governments (COGs);the portion of salaries and expenses directly attributable to managing and operating Federal programs by the chief executive and his staff is allowable 20. Goods or services for personal use. Costs of goods or services for personal use of the governmental unit's employees are unallowable regardless of whether the cost is reported as taxable income to the employees. 21. Idle facilities and idle capacity. a. As used in this section the following terms have the meanings set forth below: (1) "Facilities" means land and buildings or any portion thereof, equipment individually or collectively, or any other tangible capital asset, wherever located, and whether owned or leased by the governmental unit. (2) "Idle facilities" means completely unused facilities that are excess to the governmental unit's current needs. (3) "Idle capacity" means the unused capacity of partially used facilities. It is the difference between: (a)that which a facility could achieve under 100 percent operating time on a one-shift basis less operating interruptions resulting from time lost for repairs, setups, unsatisfactory materials, and other normal delays; and(b) the extent to which the facility was actually used to meet demands during the accounting period. A multi-shift basis should be used if it can be shown that this amount of usage would normally be expected for the type of facility involved. (4) "Cost of idle facilities or idle capacity" means costs such as maintenance,repair, housing, rent, and other related costs, e.g., insurance, interest, property taxes and depreciation or use allowances. b. The costs of idle facilities are unallowable except to the extent that: (1) They are necessary to meet fluctuations in workload; or (2) Although not necessary to meet fluctuations in workload, they were necessary when acquired and are now idle because of changes in program requirements, efforts to achieve more economical operations,reorganization, termination, or other causes which could not have been reasonably foreseen. Under the exception stated in this subsection, costs of idle facilities are allowable for a reasonable period of time, ordinarily not to exceed one year, depending on the initiative taken to use, lease, or dispose of such facilities. 29 redits or charges to the asset cost grouping(s) in which the property was included. The amount of the gain or loss to be included as a credit or charge to the appropriate asset cost grouping(s) shall be the difference between the amount realized on the property and the undepreciated basis of the property. 27 ntly fixed to the building if it can be removed without the destruction of, or need for costly or extensive alterations or repairs, to the building or the equipment. Equipment that meets these criteria will be subject to the 6 2/3 percent equipment use allowance limitation. g. A reasonable use allowance may be negotiated for any assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 c. The costs of idle capacity are normal costs of doing business and are a factor in the normal fluctuations of usage or indirect cost rates from period to period. Such costs are allowable, provided that the capacity is reasonably anticipated to be necessary or was originally reasonable and is not subject to reduction or elimination by use on other Federal awards, subletting, renting, or sale, in accordance.with sound business, economic, or security practices. Widespread idle capacity throughout an entire facility or among a group of assets having substantially the same function may be considered idle facilities. 22. Insurance and indemnification. a. Costs of insurance required or approved and maintained,pursuant to the Federal award, are allowable. b. Costs of other insurance in connection with the general conduct of activities are allowable subject to the following limitations: (1) Types and extent and cost of coverage are in accordance with the governmental unit's policy and sound business practice. (2) Costs of insurance or of contributions to any reserve covering the risk of loss of, or damage to, Federal Government property are unallowable except to the extent that the awarding agency has specifically required or approved such costs. c. Actual losses which could have been covered by permissible insurance (through a self-insurance program or otherwise) are unallowable, unless expressly provided for in the Federal award or as described below. However,the Federal Government will participate in actual losses of a self insurance fund that are in excess of reserves. Costs incurred because of losses not covered under nominal deductible insurance coverage provided in keeping with sound management practice, and minor losses not covered by insurance, such as spoilage,breakage, and disappearance of small hand tools, which occur in the ordinary course of operations, are allowable. d. Contributions to a reserve for certain self-insurance programs including workers compensation,unemployment compensation, and severance pay are allowable subject to the following provisions: (1) The type of coverage and the extent of coverage and the rates and premiums would have been allowed had insurance(including reinsurance)been purchased to cover the risks. However, provision for known or reasonably estimated self-insured liabilities, which do not become payable for more than one year after the provision is made, shall not exceed the discounted present value of the liability. The rate used for discounting the liability must be determined by giving consideration to such factors as the governmental unit's settlement rate for those liabilities and its investment rate of return. (2) Earnings or investment income on reserves must be credited to those reserves. 30 the property. 27 ntly fixed to the building if it can be removed without the destruction of, or need for costly or extensive alterations or repairs, to the building or the equipment. Equipment that meets these criteria will be subject to the 6 2/3 percent equipment use allowance limitation. g. A reasonable use allowance may be negotiated for any assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 (3) Contributions to reserves must be based on sound actuarial principles using historical experience and reasonable assumptions. Reserve levels must be analyzed and updated at least biennially for each major risk being insured and take into account any reinsurance, coinsurance, etc. Reserve levels related to employee-related coverages will normally be limited to the value of claims (a) submitted and adjudicated but not paid, (b) submitted but not adjudicated, and (c) incurred but not submitted. Reserve levels in excess of the amounts based on the above must be identified and justified in the cost allocation plan or indirect cost rate proposal. (4) Accounting records, actuarial studies, and cost allocations (or billings) must recognize any significant differences due to types of insured risk and losses generated by the various insured activities or agencies of the governmental unit. If individual departments or agencies of the • governmental unit experience significantly different levels of claims for a particular risk, those differences are to be recognized by the use of separate allocations or other techniques resulting in an equitable allocation. • (5) Whenever funds are transferred from a self-insurance reserve to other accounts (e.g., general fund), refunds shall be made to the Federal Government for its share of funds transferred, including earned or imputed interest from the date of transfer. • e. Actual claims paid to or on behalf of employees or former employees for workers' compensation, unemployment compensation, severance pay, and similar employee benefits (e.g., subsection 8.f. for post retirement health benefits), are allowable in the year of payment provided (1) the governmental unit follows a consistent costing policy and(2) they are allocated as a general administrative expense to all activities of the governmental unit. f. Insurance refunds shall be credited against insurance costs in the year the refund is received. g. Indemnification includes securing the governmental unit against liabilities to third persons and other losses not compensated by insurance or otherwise. The Federal Government is obligated to indemnify the governmental unit only to the extent expressly provided for in the Federal award, except as provided in subsection d. h. Costs of commercial insurance that protects against the costs of the contractor for correction of the contractor's own defects in materials or workmanship are unallowable. 23. Interest. a. Costs incurred for interest on borrowed capital or the use of a governmental unit's own funds, however represented, are unallowable except as specifically provided in subsection b. or authorized by Federal legislation. b. Financing costs (including interest)paid or incurred which are associated with the otherwise allowable costs of building acquisition, construction, or fabrication,reconstruction or remodeling completed on or after October 1, 1980 is allowable subject to the conditions in (1) through (4) of this section 23.b. Financing costs (including interest)paid or incurred on or after September 1, 1995 for land or associated with otherwise allowable costs of equipment is 31 assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 allowable, subject to the conditions in (1) through (4). (1) The financing is provided(from other than tax or user fee sources)by a bona fide third party external to the governmental unit; (2) Thee assets are used in support of Federal awards; (3) Earnings on debt service reserve funds or interest earned on borrowed funds pending payment of the construction or acquisition costs are used to offset the current period's cost or the capitalized interest, as appropriate. Earnings subject to being reported to the Federal Internal Revenue Service under arbitrage requirements are excludable. (4) For debt arrangements over$1 million, unless the governmental unit makes an initial equity contribution to the asset purchase of 25 percent or more,the governmental unit shall reduce claims for interest cost by an amount equal to imputed interest earnings on excess cash flow, which is to be calculated as follows. Annually,non-Federal entities shall prepare a cumulative (from the inception of the project) report of monthly cash flows that includes inflows and outflows, regardless of the funding source. Inflows consist of depreciation expense, amortization of capitalized construction interest, and annual interest cost. For cash flow calculations, the annual inflow figures shall be divided by the number of months in the year (i.e., usually 12) that the building is in service for monthly amounts. Outflows consist of initial equity contributions, debt principal payments (less the pro rata share attributable to the unallowable costs of land) and interest payments. Where cumulative inflows exceed cumulative outflows, interest shall be calculated on the excess inflows for that period and be treated as a reduction to allowable interest cost. The rate of interest to be used to compute earnings on excess cash flows shall be the three-month Treasury bill closing rate as of the last business day of that month. (5) Interest attributable to fully depreciated assets is unallowable. 24. Lobbying. a. General. The cost of certain influencing activities associated with obtaining grants, contracts, cooperative agreements, or loans is an unallowable cost. Lobbying with respect to certain grants, contracts, cooperative agreements, and loans shall be governed by the common rule, "New Restrictions on Lobbying"published at 55 FR 6736 (February 26, 1990), including definitions, and the Office of Management and Budget "Government-wide Guidance for New Restrictions on Lobbying" and notices published at 54 FR 52306 (December 20, 1989), 55 FR 24540 (June 15, 1990), and 57 FR 1772 (January 15, 1992), respectively. b. Executive lobbying costs. Costs incurred in attempting to improperly influence either directly or indirectly, an employee or officer of the Executive Branch of the Federal Government to give consideration or to act regarding a sponsored agreement or a regulatory matter are unallowable. Improper influence means any influence that induces or tends to induce a Federal employee or officer to give consideration or to act regarding a federally-sponsored agreement or regulatory 32 gh (4) of this section 23.b. Financing costs (including interest)paid or incurred on or after September 1, 1995 for land or associated with otherwise allowable costs of equipment is 31 assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • matter on any basis other than the merits of the matter. 25. Maintenance, operations, and repairs. Unless prohibited by law, the cost of utilities, insurance, security,janitorial services, elevator service, upkeep of grounds, necessary maintenance, normal repairs and alterations, and the like are allowable to the extent that they: (1) keep property (including Federal property,unless otherwise provided for) in an efficient operating condition, (2) do not add to the permanent value of property or appreciably prolong its intended life, and (3) are not otherwise included in rental or other charges for space. Costs which add to the permanent value of property or appreciably prolong its intended life shall be treated as capital expenditures (see sections 11 and 15). 26. Materials and supplies costs. • a. Costs incurred for materials, supplies, and fabricated parts necessary to carry out a Federal award are allowable. b. Purchased materials and supplies shall be charged at their actual prices, net of applicable credits. Withdrawals from general stores or stockrooms should be charged at their actual net cost under any recognized method of pricing inventory withdrawals, consistently applied. Incoming transportation charges are a proper part of materials and supplies costs. c. Only materials and supplies actually used for the performance of a Federal award may be charged as direct costs. d. Where federally-donated or furnished materials are used in performing the Federal award, such materials will be used without charge. 27. Meetings and conferences. Costs of meetings and conferences, the primary purpose of which is the dissemination of technical information, are allowable. This includes costs of meals, transportation,rental of facilities, speakers' fees, and other items incidental to such meetings or conferences. But see Attachment B, section 14, Entertainment costs. 28. Memberships, subscriptions, and professional activity costs. a. Costs of the governmental unit's memberships in business, technical, and professional organizations are allowable. b. Costs of the governmental unit's subscriptions to business,professional, and technical periodicals are allowable. c. Costs of membership in civic and community, social organizations are allowable as a direct cost with the approval of the Federal awarding agency. d. Costs of membership in organizations substantially engaged in lobbying are unallowable. 29. Patent costs. 33 b. Executive lobbying costs. Costs incurred in attempting to improperly influence either directly or indirectly, an employee or officer of the Executive Branch of the Federal Government to give consideration or to act regarding a sponsored agreement or a regulatory matter are unallowable. Improper influence means any influence that induces or tends to induce a Federal employee or officer to give consideration or to act regarding a federally-sponsored agreement or regulatory 32 gh (4) of this section 23.b. Financing costs (including interest)paid or incurred on or after September 1, 1995 for land or associated with otherwise allowable costs of equipment is 31 assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • a. The following costs relating to patent and copyright matters are allowable: (i) cost of preparing disclosures, reports, and other documents required by the Federal award and of searching the art to the extent necessary to make such disclosures; (ii) cost of preparing documents and any other patent costs in connection with the filing and prosecution of a United States patent application where title or royalty-free license is required by the Federal Government to be conveyed to the Federal Government; and(iii) general counseling services relating to patent and copyright matters, such as advice on patent and copyright laws, regulations, clauses, and employee agreements (but see Attachment B, sections 32, Professional service costs, and 38, Royalties and other costs for use of patents and copyrights). b. The following costs related to patent and copyright matter are unallowable: (i) Cost of preparing disclosures, reports, and other documents and of searching the art to the extent necessary to make disclosures not required by the award (ii) Costs in connection with filing and prosecuting any foreign patent application, or(ii) any United States patent application, where the Federal award does not require conveying title or a royalty-free license to the Federal Government(but see Attachment B, section 38., Royalties and other costs for use of patents and copyrights). 30.. Plant and homeland security costs. Necessary and reasonable expenses incurred for routine and homeland security to protect facilities, personnel, and work products are allowable. Such costs include,but are not limited to, wages and uniforms of personnel engaged in security activities; equipment; barriers; contractual security services; consultants; etc. Capital expenditures for homeland and plant security purposes are subject to section 15., Equipment and other capital expenditures, of this Circular. 31. Pre-award costs. Pre-award costs are those incurred prior to the effective date of the award directly pursuant to the negotiation and in anticipation of the award where such costs are necessary to comply with the proposed delivery schedule or period of performance. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the award and only with the written approval of the awarding agency. 32. Professional service costs. a. Costs of professional and consultant services rendered by persons who are members of a particular profession or possess a special skill, and who are not officers or employees of the governmental unit, are allowable, subject to subparagraphs b and c when reasonable in relation to the services rendered and when not contingent upon recovery of the costs from the Federal Government. In addition, legal and related services are limited under Attachment B, section 10. 34 ficer to give consideration or to act regarding a federally-sponsored agreement or regulatory 32 gh (4) of this section 23.b. Financing costs (including interest)paid or incurred on or after September 1, 1995 for land or associated with otherwise allowable costs of equipment is 31 assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • b. In determining the allowability of costs in a particular case, no single factor or any special combination of factors is necessarily determinative. However, the following factors are relevant: (1) The nature and scope of the service rendered in relation to the service required. (2) The necessity of contracting for the service, considering the governmental unit's capability in the particular area. (3) The past pattern of such costs, particularly in the years prior to Federal awards. (4) The impact of Federal awards on the governmental unit's business (i.e., what new problems have arisen). (5) Whether the proportion of Federal work to the governmental unit's total business is such as to influence the governmental unit in favor of incurring the cost, particularly where the services rendered are not of a continuing nature and have little relationship to work under Federal grants and contracts. (6) Whether the service can be performed more.economically by direct employment rather than contracting. (7) The qualifications of the individual or concern rendering the service and the customary fees charged, especially on non-Federal awards. (8) Adequacy of the contractual agreement for the service(e.g., description of the service, estimate of time required, rate of compensation, and termination provisions). c. In addition to the factors in subparagraph b, retainer fees to be allowable must be supported by available or rendered evidence of bona fide services available or rendered. 33. Proposal costs. Costs of preparing proposals for potential Federal awards are allowable. Proposal costs should normally be treated as indirect costs and should be allocated to all activities of the governmental unit utilizing the cost allocation plan and indirect cost rate proposal;However,proposal costs may be charged directly to Federal awards with the prior approval of the Federal awarding agency. 34. Publication and printing costs. a. Publication costs include the costs of printing (including the processes of composition,plate- making, press work, binding, and the end products produced by such processes), distribution, .promotion, mailing, and general handling. Publication costs also include page charges in professional publications. b. If these costs are not identifiable with a particular cost objective, they should be allocated as indirect costs to all benefiting activities of the governmental unit. 35 Costs of professional and consultant services rendered by persons who are members of a particular profession or possess a special skill, and who are not officers or employees of the governmental unit, are allowable, subject to subparagraphs b and c when reasonable in relation to the services rendered and when not contingent upon recovery of the costs from the Federal Government. In addition, legal and related services are limited under Attachment B, section 10. 34 ficer to give consideration or to act regarding a federally-sponsored agreement or regulatory 32 gh (4) of this section 23.b. Financing costs (including interest)paid or incurred on or after September 1, 1995 for land or associated with otherwise allowable costs of equipment is 31 assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 c. Page charges for professional journal publications are allowable as a necessary part of research costs where: (1) The research papers report work supported by the Federal Government: and (2) The charges are levied impartially on all research papers published by the journal, whether or not by federally-sponsored authors 35. Rearrangement and alteration costs. Costs incurred for ordinary and normal rearrangement and alteration of facilities are allowable. Special arrangements and alterations costs incurred specifically for a Federal award are allowable with the prior approval of the Federal awarding agency. 36. Reconversion costs. Costs incurred in the restoration or rehabilitation of the governmental unit's facilities to approximately the same condition existing immediately prior to commencement of Federal awards, less costs related to normal wear and tear, are allowable. 37. Rental costs of buildings and equipment. a. Subject to the limitations described in subsections b. through d. of this section, rental costs are allowable to the extent that the rates are reasonable in light of such factors as: rental costs of comparable property, if any; market conditions in the area; alternatives available; and, the type, life expectancy, condition, and value of the property leased. Rental arrangements should be reviewed periodically to determine if circumstances have changed and other options are available. b. Rental costs under"sale and lease back" arrangements are allowable only up to the amount that would be allowed had the governmental unit continued to own the property. This amount ,would include expenses such as depreciation or use allowance, maintenance, taxes, and insurance. c. Rental costs under"less-than-arms-length" leases are allowable only up to the amount (as explained in Attachment B, section 37.b)that would be allowed had title to the property vested in the governmental unit. For this purpose, a less-than-arms-length lease is one under which one party to the lease agreement is able to control or substantially influence the actions of the other. Such leases include, but are not limited to those between (i) divisions of a governmental unit; (ii) governmental units under common control through common officers, directors, or members; and (iii) a governmental unit and a director, trustee, officer, or key employee of the governmental unit or his immediate family, either directly or through corporations, trusts, or similar arrangements in which they hold a controlling interest. For example, a governmental unit may establish a separate corporation for the sole purpose of owning property and leasing it back to the governmental unit. d. Rental costs under leases which are required to be treated as capital leases under GAAP are allowable only up to the amount(as explained in subsection b)that would be allowed had the 36 . 34 ficer to give consideration or to act regarding a federally-sponsored agreement or regulatory 32 gh (4) of this section 23.b. Financing costs (including interest)paid or incurred on or after September 1, 1995 for land or associated with otherwise allowable costs of equipment is 31 assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • governmental unit purchased the property on the date the lease agreement was executed. The provisions of Financial Accounting Standards Board Statement 13, Accounting for Leases, shall be used to determine whether a lease is a capital lease. Interest costs related to capital leases are allowable to the extent they meet the criteria in Attachment B, section 23. Unallowable costs include amounts paid for profit, management fees, and taxes that would not have been incurred had the governmental unit purchased the facility. 38. Royalties and other costs for the use of patents. a. Royalties on a patent or copyright or amortization of the cost of acquiring by purchase a copyright,patent, or rights thereto, necessary for the proper performance of the award are allowable unless: (1) The Federal Government has a license or the right to free use of the patent or copyright. (2) The patent or copyright has been adjudicated to be invalid, or has been administratively determined to be invalid. (3)The patent or copyright is considered to be unenforceable. (4) The patent or copyright is expired. b. Special care should be exercised in determining reasonableness where the royalties may have been arrived at as a result of less-than-arm's-length bargaining, e.g.: (1) Royalties paid to persons, including corporations, affiliated with the governmental unit. (2) Royalties paid to unaffiliated parties, including corporations, under an agreement entered into in contemplation that a Federal award would be made. (3) Royalties paid under an agreement entered into after an award is made to a governmental. unit. c. In any case involving a patent or copyright formerly owned by the governmental unit, the amount of royalty allowed should not exceed the cost which would have been allowed had the governmental unit retained title thereto. 39. Selling and marketing_ Costs of selling and marketing any products or services of the governmental unit are unallowable(unless allowed under Attachment B, section 1. as allowable public relations costs or under Attachment B, section 33. as allowable proposal costs. 40..Taxes. a. Taxes that a governmental unit is legally required to pay are allowable, except for self-assessed taxes that disproportionately affect Federal,programs or changes in tax policies that . 37 . director, trustee, officer, or key employee of the governmental unit or his immediate family, either directly or through corporations, trusts, or similar arrangements in which they hold a controlling interest. For example, a governmental unit may establish a separate corporation for the sole purpose of owning property and leasing it back to the governmental unit. d. Rental costs under leases which are required to be treated as capital leases under GAAP are allowable only up to the amount(as explained in subsection b)that would be allowed had the 36 . 34 ficer to give consideration or to act regarding a federally-sponsored agreement or regulatory 32 gh (4) of this section 23.b. Financing costs (including interest)paid or incurred on or after September 1, 1995 for land or associated with otherwise allowable costs of equipment is 31 assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 disproportionately affect Federal programs. This provision becomes effective for taxes paid during the governmental unit's first fiscal year that begins on or after January 1, 1998, and applies thereafter. b. Gasoline taxes, motor vehicle fees, and other taxes that are in effect user fees for benefits provided to the Federal Government are allowable. c. This provision does not restrict the authority of Federal agencies to identify taxes where Federal participation is inappropriate. Where the identification of the amount of unallowable taxes would require an inordinate amount of effort, the cognizant agency may accept a reasonable approximation thereof. 41. Termination costs applicable to sponsored agreements. Termination of awards generally gives rise to the incurrence of costs, or the need for special treatment of costs,which would not have arisen had the Federal award not been terminated. Cost principles covering these items are set forth below. They are to be used in conjunction with the other provisions of this Circular in termination situations. a. The cost of items reasonably usable on the governmental unit's other work shall not be allowable unless the governmental unit submits evidence that it would not retain such items at cost without sustaining a loss. In deciding whether such items are reasonably usable on other work of the governmental unit, the awarding agency should consider the governmental unit's plans and orders for current and scheduled activity. Contemporaneous purchases of common items by the governmental unit shall be regarded as evidence that such items are reasonably usable on the governmental unit's other work. Any acceptance of common items as allocable to the terminated portion of the Federal award shall be limited to the extent that the quantities of such items on hand, in transit, and on order are in excess of the reasonable quantitative requirements of other work. b. If in a particular case, despite all reasonable efforts by the governmental unit, certain costs cannot be discontinued immediately after the effective date of termination, such costs are generally allowable within the limitations set forth in this Circular, except that any such costs continuing after termination due to the negligent or willful failure of the governmental unit to discontinue such costs shall be unallowable. c. Loss of useful value of special tooling, machinery, and equipment is generally allowable if: (1) Such special tooling, special machinery, or equipment is not reasonably capable of use in the other work of the governmental unit, (2) The interest of the Federal Government is protected by transfer of title or by other means deemed appropriate by the awarding agency, and (3)The loss of useful value for any one terminated Federal award is limited to that portion of the 38 as capital leases under GAAP are allowable only up to the amount(as explained in subsection b)that would be allowed had the 36 . 34 ficer to give consideration or to act regarding a federally-sponsored agreement or regulatory 32 gh (4) of this section 23.b. Financing costs (including interest)paid or incurred on or after September 1, 1995 for land or associated with otherwise allowable costs of equipment is 31 assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 acquisition cost which bears the same ratio to the total acquisition cost as the terminated portion of the Federal award bears to the entire terminated Federal award and other Federal awards for which the special tooling, machinery, or equipment was acquired. d. Rental costs under unexpired leases are generally allowable where clearly shown to have been reasonably necessary for the performance of the terminated Federal award less the residual value of such leases, if: (1) the amount of such rental claimed does not exceed the reasonable use value of the property leased for the period of the Federal award and such further period as may be reasonable, and (2) the governmental unit makes all reasonable efforts to terminate, assign,settle, or otherwise reduce the cost of such lease. There also may be included the cost of alterations of such leased property, provided such alterations were necessary for the performance of the Federal award, and of reasonable restoration required by the provisions of the lease. e. Settlement expenses including the following are generally allowable: (1) Accounting, legal, clerical, and similar costs reasonably necessary for: (a) The preparation and presentation to the awarding agency of settlement claims and supporting data with respect to the terminated portion of the Federal award, unless the termination is for default (see Subpart .44 of the Grants Management Common Rule_implementing OMB Circular A-102); and (b) The termination and settlement of subawards. (2) Reasonable costs for the storage, transportation, protection, and disposition of property provided by the Federal Government or acquired or produced for the Federal award, except when grantees or contractors are reimbursed for disposals at a predetermined amount in accordance with Subparts_.31 and .32 of the Grants Management Common Rule implementing OMB Circular A-102. f. Claims under subawards, including the allocable portion of claims which are common to the Federal award, and to other work of the governmental unit are generally allowable. An appropriate share of the governmentalunit's indirect expense may be allocated to the amount of settlements with subcontractors and/or subgrantees, provided that the amount allocated is otherwise consistent with the basic guidelines contained in Attachment A. The indirect expense so allocated shall exclude the same and similar costs claimed directly or indirectly as settlement expenses. 42. Training costs. The cost of training provided for employee development is allowable. 39 ected by transfer of title or by other means deemed appropriate by the awarding agency, and (3)The loss of useful value for any one terminated Federal award is limited to that portion of the 38 as capital leases under GAAP are allowable only up to the amount(as explained in subsection b)that would be allowed had the 36 . 34 ficer to give consideration or to act regarding a federally-sponsored agreement or regulatory 32 gh (4) of this section 23.b. Financing costs (including interest)paid or incurred on or after September 1, 1995 for land or associated with otherwise allowable costs of equipment is 31 assets that are considered to be fully depreciated, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 43. Travel costs. a. General. Travel costs are the expenses for transportation, lodging, subsistence, and related items incurred by employees who are in travel status on official business of the governmental unit. Such costs may be charged on an actual cost basis, on a per diem or mileage basis in lieu of actual costs incurred, or on a combination of the two,provided the method used is applied to an entire trip and not to selected days of the trip, and results in charges consistent with those normally allowed in like circumstances in the governmental unit's non-federally-sponsored activities. Notwithstanding the provisions of Attachment B, section 19, General government expenses, travel costs of officials covered by that section are allowable with the prior approval of an awarding agency when they are specifically related to Federal awards. b. Lodging and subsistence. Costs incurred by employees and officers for travel, including costs of lodging, other subsistence, and incidental expenses, shall be considered reasonable and allowable only to the extent such costs do not exceed charges normally allowed by the governmental unit in its regular operations as the result of the governmental unit's written travel policy. In the absence of an acceptable, written governmental unit policy regarding travel costs, the rates and amounts established under subchapter I of Chapter 57, Title 5, United States Code ("Travel and Subsistence Expenses; Mileage Allowances"), or by the Administrator of General Services, or by the President (or his or her designee) pursuant to any provisions of such subchapter shall apply to travel under Federal awards (48 CFR 31.205-46(a)). c. Commercial air travel. (1) Airfare costs in excess of the customary standard commercial airfare (coach or equivalent), Federal Government contract airfare (where authorized and available), or the lowest commercial discount airfare are unallowable except when such accommodations would: (a)require circuitous routing; (b) require travel during unreasonable hours; (c) excessively prolong travel; (d) result in additional costs that would offset the transportation savings; or (e) offer accommodations not reasonably adequate for the traveler's medical needs. The governmental unit must justify and document these conditions on a case-by-case basis in order for the use of first-class airfare to be allowable in such cases. (2) Unless a pattern of avoidance is detected, the Federal Government will generally not question a governmental unit's determinations that customary standard airfare or other discount airfare is unavailable for specific trips if the governmental unit can demonstrate either of the following: (a) that such airfare was not available in the specific case; or(b)that it is the governmental unit's overall practice to make routine use of such airfare. d. Air travel by other than commercial carrier. Costs of travel by governmental unit-owned, - leased, or-chartered aircraft include the cost of lease, charter, operation(including personnel costs), maintenance, depreciation, insurance, and other related costs. The portion of such costs that exceeds the cost of allowable commercial air travel, as provided for in subsection c., is 40 ted, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • unallowable. e. Foreign travel. Direct charges for foreign travel costs are allowable only when the travel has received prior approval of the awarding agency. Each separate foreign trip must receive such approval. For purposes of this provision, "foreign travel" includes any travel outside Canada, Mexico, the United States, and any United States territories and possessions. However, the term "foreign travel" for a governmental unit located in a foreign country means travel outside that country. ATTACHMENT C Circular No. A-87 STATE/LOCAL-WIDE CENTRAL SERVICE COST ALLOCATION PLANS TABLE OF CONTENTS A. General B. Definitions 1. Billed central services 2. Allocated central services 3. Agency or operating agency C. Scope of the Central Service Cost Allocation Plans D. Submission Requirements E. Documentation Requirements for Submitted Plans 1. General 2. Allocated central services 3. Billed services a. General b. Internal service funds 41 reasonable and allowable only to the extent such costs do not exceed charges normally allowed by the governmental unit in its regular operations as the result of the governmental unit's written travel policy. In the absence of an acceptable, written governmental unit policy regarding travel costs, the rates and amounts established under subchapter I of Chapter 57, Title 5, United States Code ("Travel and Subsistence Expenses; Mileage Allowances"), or by the Administrator of General Services, or by the President (or his or her designee) pursuant to any provisions of such subchapter shall apply to travel under Federal awards (48 CFR 31.205-46(a)). c. Commercial air travel. (1) Airfare costs in excess of the customary standard commercial airfare (coach or equivalent), Federal Government contract airfare (where authorized and available), or the lowest commercial discount airfare are unallowable except when such accommodations would: (a)require circuitous routing; (b) require travel during unreasonable hours; (c) excessively prolong travel; (d) result in additional costs that would offset the transportation savings; or (e) offer accommodations not reasonably adequate for the traveler's medical needs. The governmental unit must justify and document these conditions on a case-by-case basis in order for the use of first-class airfare to be allowable in such cases. (2) Unless a pattern of avoidance is detected, the Federal Government will generally not question a governmental unit's determinations that customary standard airfare or other discount airfare is unavailable for specific trips if the governmental unit can demonstrate either of the following: (a) that such airfare was not available in the specific case; or(b)that it is the governmental unit's overall practice to make routine use of such airfare. d. Air travel by other than commercial carrier. Costs of travel by governmental unit-owned, - leased, or-chartered aircraft include the cost of lease, charter, operation(including personnel costs), maintenance, depreciation, insurance, and other related costs. The portion of such costs that exceeds the cost of allowable commercial air travel, as provided for in subsection c., is 40 ted, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 c. Self-insurance funds d. Fringe benefits 4. Required certification F. Negotiation and Approval of Central Service Plans G. Other Policies 1. Billed central service activities 2. Working capital reserves 3. Carry-forward adjustments of allocated central service costs 4. Adjustments of billed central services 5. Records retention 6. Appeals 7. OMB assistance A. General. 1. Most governmental units provide certain services, such as motor pools, computer centers, purchasing, accounting, etc., to operating agencies on a centralized basis. Since federally-supported awards are performed within the individual operating agencies, there needs to be a process whereby these central service costs can be identified and assigned to benefitted activities on a reasonable and consistent basis. The central service cost allocation plan provides that process. All costs and other data used to distribute the costs included in the plan should be supported by formal accounting and other records that will support the propriety of the costs assigned to Federal awards. 2. Guidelines and illustrations of central service cost allocation plans are provided in a brochure published by the Department of Health and Human Services entitled "A Guide for State and Local Government Agencies: Cost Principles and Procedures for Establishing Cost Allocation Plans and Indirect Cost Rates for Grants and Contracts with the Federal Government." A copy of this brochure may be obtained from the Superintendent of Documents, U.S. Government Printing Office. B. Definitions. 1. "Billed central services" means central services that are billed to benefitted agencies and/or programs on an individual fee-for-service or similar basis. Typical examples of billed central 42 e authorized and available), or the lowest commercial discount airfare are unallowable except when such accommodations would: (a)require circuitous routing; (b) require travel during unreasonable hours; (c) excessively prolong travel; (d) result in additional costs that would offset the transportation savings; or (e) offer accommodations not reasonably adequate for the traveler's medical needs. The governmental unit must justify and document these conditions on a case-by-case basis in order for the use of first-class airfare to be allowable in such cases. (2) Unless a pattern of avoidance is detected, the Federal Government will generally not question a governmental unit's determinations that customary standard airfare or other discount airfare is unavailable for specific trips if the governmental unit can demonstrate either of the following: (a) that such airfare was not available in the specific case; or(b)that it is the governmental unit's overall practice to make routine use of such airfare. d. Air travel by other than commercial carrier. Costs of travel by governmental unit-owned, - leased, or-chartered aircraft include the cost of lease, charter, operation(including personnel costs), maintenance, depreciation, insurance, and other related costs. The portion of such costs that exceeds the cost of allowable commercial air travel, as provided for in subsection c., is 40 ted, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 services include computer services, transportation services, insurance, and fringe benefits. 2. "Allocated central services" means central services that benefit operating agencies but are not billed to the agencies on a fee-for-service or similar basis. These costs are allocated to benefitted agencies on some reasonable basis. Examples of such services might include general accounting, personnel administration, purchasing, etc. 3. "Agency or operating agency" means an organizational unit or sub-division within a governmental unit that is responsible for the performance or administration of awards or activities of the governmental unit. C. Scope of the Central Service Cost Allocation Plans. The central service cost allocation plan will include all central service costs that will be claimed(either as a billed or an allocated cost) under Federal awards and will be documented as described in section E. Costs of central services omitted from the plan will not be reimbursed. D. Submission Requirements. 1. Each State will submit a plan to the Department of Health and Human Services for each year in which it claims central service costs under Federal awards. The plan should include(a) a projection of the next year's allocated central service cost (based either on actual costs for the most recently completed year or the budget projection for the coming year), and (b) a reconciliation of actual allocated central service costs to the estimated costs used for either the most recently completed year or the year immediately preceding the most recently completed year. 2. Each local government that has been designated as a "major local government" by the Office of Management and Budget (OMB) is also required to submit a plan to its cognizant agency annually. OMB periodically lists major local governments in the Federal Register. 3. All other local governments claiming central service costs must develop a plan in accordance with the requirements described in this Circular and maintain the plan and related supporting documentation for audit. These local governments are not required to submit their plans for • Federal approval unless they are specifically requested to do so by the cognizant agency. Where a local government only receives funds as a sub-recipient, the primary recipient will be responsible for negotiating indirect cost rates and/or monitoring the sub-recipient's plan. 4. All central service cost allocation plans will be prepared and,when required, submitted within six months prior to the beginning of each of the governmental unit's fiscal years in which it proposes to claim central service costs. Extensions may be granted by the cognizant agency on a case-by-case basis. E. Documentation Requirements for Submitted Plans. The documentation requirements described in this section may be modified, expanded, or reduced by the cognizant agency on a case-by-case basis. For example, the requirements may be reduced for those central services which have little or no impact on Federal awards. Conversely, if a review of a plan indicates that 43 s), maintenance, depreciation, insurance, and other related costs. The portion of such costs that exceeds the cost of allowable commercial air travel, as provided for in subsection c., is 40 ted, after taking into consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 certain additional information is needed, and will likely be needed in future years, it may be routinely requested in future plan submissions. Items marked with an asterisk(*) should be submitted only once; subsequent plans should merely indicate any changes since the last plan. I. General. All proposed plans must be accompanied by the following: an organization chart sufficiently detailed to show operations including the central service activities of the State/local government whether or not they are shown as benefiting from central service functions; a copy of the Comprehensive Annual Financial Report (or a copy of the Executive Budget if budgeted costs are being proposed) to support the allowable costs of each central service activity included in the plan; and, a certification(see subsection 4.) that the plan was prepared in accordance with this Circular, contains only allowable costs, and was prepared in a manner that treated similar costs consistently among the various Federal awards and between Federal and non-Federal awards/activities. 2. Allocated central services. For each allocated central service, the plan must also include the following: a brief description of the service*, an identification of the unit rendering the service and the operating agencies receiving the service, the items of expense included in the cost of the service, the method used to distribute the cost of the service to benefitted agencies, and a summary schedule showing the allocation of each service to the specific benefitted agencies. If any self-insurance funds or fringe benefits costs are treated as allocated (rather than billed) central services, documentation discussed in subsections 3.b. and c. shall also be included. 3. Billed services. a. General. The information described below shall be provided for all billed central services, including internal service funds, self-insurance funds, and fringe benefit funds. b. Internal service funds. (1) For each internal service fund or similar activity with an operating budget of$5 million or more, the plan shall include: a brief description of each service; a balance sheet for each fund based on individual accounts contained in the governmental unit's accounting system; a revenue/expenses statement, with revenues broken out by source, e.g., regular billings, interest earned, etc.; a listing of all non-operating transfers (as defined by Generally Accepted Accounting Principles (GAAP)) into and out of the fund; a description of the procedures (methodology) used to charge the costs of each service to users, including how billing rates are determined; a schedule of current rates; and, a schedule comparing total revenues (including imputed revenues) generated by the service to the allowable costs of the service, as determined under this Circular, with an explanation of how variances will be handled. (2) Revenues shall consist of all revenues generated by the service, including unbilled and uncollected revenues. If some users were not billed for the services (or were not billed at the full rate for that class of users), a schedule showing the full imputed revenues associated with these users shall be provided. Expenses shall be broken out by object cost categories (e.g., salaries, 44 to consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • supplies, etc.). c. Self-insurance funds. For each self-insurance fund, the plan shall include: the fund balance sheet; a statement of revenue and expenses including a summary of billings and claims paid by agency; a listing of all non-operating transfers into and out of the fund; the type(s) of risk(s) covered by the fund(e.g., automobile liability, workers' compensation, etc.); an explanation of how the level of fund contributions are determined, including a copy of the current actuarial report (with the actuarial assumptions used) if the contributions are determined on an actuarial basis; and, a description of the.procedures used to charge or allocate fund contributions to benefitted activities. Reserve levels in excess of claims (1) submitted and adjudicated but not paid, (2) submitted but not adjudicated, and (3) incurred but not submitted must be identified and explained. d. Fringe benefits. For fringe benefit costs, the plan shall include: a listing of fringe benefits provided to covered employees, and the overall annual cost of each type of benefit; current fringe benefit policies*; and procedures used to charge or allocate the costs of the benefits to benefitted • activities. In addition, for pension and post-retirement health insurance plans, the following information shall be provided: the governmental unit's funding policies, e.g., legislative bills, trust agreements, or State-mandated contribution rules, if different from actuarially determined rates; the pension plan's costs accrued for the year; the amount funded, and date(s) of funding; a copy of the current actuarial report (including the actuarial assumptions); the plan trustee's report; and, a schedule from the activity showing the value of the interest cost associated with late funding. 4. Required certification. Each central service cost allocation plan will be accompanied by a certification in the following form: • CERTIFICATE OF COST ALLOCATION PLAN This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief: (1) All costs included in this proposal [identify date] to establish cost allocations or billings for [identify period covered by plan] are allowable in accordance with the requirements of OMB Circular A-87, "Cost Principles for State, Local, and Indian Tribal Governments," and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. (2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the awards to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently. • I declare that the foregoing is true and correct. 45 he full rate for that class of users), a schedule showing the full imputed revenues associated with these users shall be provided. Expenses shall be broken out by object cost categories (e.g., salaries, 44 to consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Governmental Unit: Signature: Name of Official: • Title: Date of Execution: F. Negotiation and Approval of Central Service Plans. 1. All proposed central service cost allocation plans that are required to be submitted will be reviewed, negotiated, and approved by the Federal cognizant agency on a timely basis. The cognizant agency will review the proposal within six months of receipt of the proposal and either negotiate/approve the proposal or advise the governmental unit of the additional documentation • needed to support/evaluate the proposed plan or the changes required to make the proposal acceptable. Once an agreement with the governmental unit has been reached, the agreement will be accepted and used by all Federal agencies, unless prohibited or limited by statute. Where a Federal funding agency has reason to believe that special operating factors affecting its awards necessitate special consideration, the funding agency will, prior to the time the plans are • negotiated,notify the cognizant agency. 2. The results of each negotiation shall be formalized in a written agreement between the cognizant agency and the governmental unit. This agreement will be subject to re-opening if the agreement is subsequently found to violate a statute,or the information upon which the plan was negotiated is later found to be materially incomplete or inaccurate. The results of the negotiation shall be made available to all Federal agencies for their use. 3. Negotiated cost allocation plans based on a proposal later found to have included costs that: (a) are unallowable(i) as specified by law or regulation, (ii) as identified in Attachment B of this Circular, or(iii)by the terms and conditions of Federal awards, or(b) are unallowable because they are clearly not allocable to Federal awards, shall be adjusted, or a refund shall be made at the option of the Federal cognizant agency. These adjustments or refunds are designed to correct the plans and do not constitute a reopening of the negotiation. G. Other Policies. • 1. Billed central service activities. Each billed central service activity must separately account for all revenues (including imputed revenues) generated by the service, expenses incurred to furnish the service, and profit/loss. 2. Working capital reserves. Internal service funds are dependent upon a reasonable level of working capital reserve to operate from one billing cycle to the next. Charges by an internal service activity to provide for the establishment and maintenance of a reasonable level of working capital reserve, in addition to the full recovery of costs, are allowable. A working capital 46 ds to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently. • I declare that the foregoing is true and correct. 45 he full rate for that class of users), a schedule showing the full imputed revenues associated with these users shall be provided. Expenses shall be broken out by object cost categories (e.g., salaries, 44 to consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 reserve as part of retained earnings of up to 60 days cash expenses for normal operating purposes is considered reasonable. A working capital reserve exceeding 60 days may be approved by the cognizant Federal agency in exceptional cases. 3. Carry-forward adjustments of allocated central service costs. Allocated central service costs are usually negotiated and approved for a future fiscal year on a "fixed with carry-forward" basis. Under this procedure, the fixed amounts for the future year Covered by agreement are not subject to adjustment for that year. However, when the actual costs of the year involved become known, the differences between the fixed amounts previously approved and the actual costs will be carried forward and used as an adjustment to the fixed amounts established for a later year. This "carry-forward" procedure applies to all central services whose costs were fixed in the approved plan. However, a carry-forward adjustment is not permitted, for a central service activity that was not included in the approved plan, or for unallowable costs that must be reimbursed immediately. 4. Adjustments of billed central services. Billing rates used to charge Federal awards shall be based on the estimated costs of providing the services, including an estimate of the allocable central service costs. A comparison of the revenue generated by each billed service (including total revenues whether or not billed or collected)to the actual allowable costs of the service will be made at least annually, and an adjustment will be made for the difference between the revenue and the allowable costs. These adjustments will be made through one of the following adjustment methods: (a) a cash refund to the Federal Government for the Federal share of the adjustment, (b) credits to the amounts charged to the individual programs, (c) adjustments to future billing rates, or(d) adjustments to allocated central service costs. Adjustments to allocated central services will not be permitted where the total amount of the adjustment for a particular service (Federal share and non-Federal) share exceeds $500,000. 5. Records retention. All central service cost allocation plans and related documentation used as a basis for claiming costs under Federal awards must be retained for audit in accordance with the records retention requirements contained in the Common Rule. 6. Appeals. If a dispute arises in the negotiation of a plan between the cognizant agency and the governmental unit, the dispute shall be resolved in accordance with the appeals procedures of the cognizant agency. 7. OMB assistance. To the extent that problems are encountered among the Federal agencies and/or governmental units in connection with the negotiation and approval process, OMB will lend assistance, as required, to resolve such problems in a timely manner. ATTACHMENT D Circular No. A-87 PUBLIC ASSISTANCE COST ALLOCATION PLANS TABLE OF CONTENTS 47 that the foregoing is true and correct. 45 he full rate for that class of users), a schedule showing the full imputed revenues associated with these users shall be provided. Expenses shall be broken out by object cost categories (e.g., salaries, 44 to consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 A. General B. Definitions 1. State public assistance agency 2. State public assistance agency costs, C. Policy D. Submission, Documentation, and Approval of Public Assistance Cost Allocation Plans E. Review of Implementation of Approved Plans F. Unallowable Costs A. General. Federally-financed programs administered by State public assistance agencies are funded predominately by the Department of Health and Human Services (HHS). In support of its stewardship requirements, HHS has published requirements for the development, documentation, submission, negotiation, and approval of public assistance cost allocation plans in Subpart E of 45 CFR Part 95. All administrative costs (direct and indirect) are normally charged to Federal awards by implementing the public assistance cost allocation plan. This Attachment extends these requirements to all Federal agencies whose programs are administered by a State public assistance agency. Major federally-financed programs typically administered by State public assistance agencies include: Temporary.Assistance to Needy Families (TANF), Medicaid, Food Stamps, Child Support Enforcement, Adoption Assistance and Foster Care, and Social Services Block Grant. B. Definitions. 1. "State public assistance agency" means a State agency administering or supervising the administration of one or more public assistance programs operated by the State as identified in Subpart E of 45 CFR Part 95. For the purpose of this Attachment, these programs include all programs administered by the State public assistance agency. 2. "State public assistance agency costs" means all costs incurred by, or allocable to, the State public assistance agency, except expenditures for financial assistance, medical vendor payments, food stamps, and payments for services and goods provided directly to program recipients. C. Policy. State public assistance agencies will develop, document and implement, and the Federal Government will review,negotiate, and approve, public assistance cost allocation plans in accordance with Subpart E of 45 CFR Part 95. The plan will include all programs administered by the State public assistance agency. Where a letter of approval or disapproval is transmitted to a State public assistance agency in accordance with Subpart E, the letter will apply 48 6. Appeals. If a dispute arises in the negotiation of a plan between the cognizant agency and the governmental unit, the dispute shall be resolved in accordance with the appeals procedures of the cognizant agency. 7. OMB assistance. To the extent that problems are encountered among the Federal agencies and/or governmental units in connection with the negotiation and approval process, OMB will lend assistance, as required, to resolve such problems in a timely manner. ATTACHMENT D Circular No. A-87 PUBLIC ASSISTANCE COST ALLOCATION PLANS TABLE OF CONTENTS 47 that the foregoing is true and correct. 45 he full rate for that class of users), a schedule showing the full imputed revenues associated with these users shall be provided. Expenses shall be broken out by object cost categories (e.g., salaries, 44 to consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 to all Federal agencies and programs. The remaining sections of this Attachment (except for the requirement for certification) summarize the provisions of Subpart E of 45 CFR Part 95. D. Submission, Documentation, and Approval of Public Assistance Cost Allocation Plans. 1. State public assistance agencies are required to promptly submit amendments to the cost allocation plan to HHS for review and approval. 2. Under the coordination process outlined in subsection E, affected Federal agencies will review all new plans and plan amendments and provide comments, as appropriate,to HHS: The effective date of the plan or plan amendment will be the first day of the quarter following the submission of the plan or amendment, unless another date is specifically approved by HHS. HHS, as the cognizant agency acting on behalf of all affected Federal agencies, will, as necessary, conduct negotiations with the State public assistance agency and will inform the State agency of the action taken on the plan or plan amendment. E. Review of Implementation of Approved Plans. • 1. Since public assistance cost allocation.plans are of a narrative nature, the review during the plan approval process consists of evaluating the appropriateness of the proposed groupings of costs (cost centers) and the related allocation bases. As such, the Federal Government needs some assurance that the cost allocation plan has been implemented as approved. This is accomplished by reviews by the funding agencies, single audits, or audits conducted by the cognizant audit agency. 2. Where inappropriate charges affecting more than one funding agency are identified, the cognizant HHS cost negotiation office will be advised and will take the lead in resolving the issue(s) as provided for in Subpart E of 45 CFR Part 95. 3. If a dispute arises in the negotiation of a plan or from a disallowance involving two or more funding agencies, the dispute shall be resolved in accordance with the appeals procedures set out in 45 CFR Part 75. Disputes involving only one funding agency will be resolved in accordance • with the funding agency's appeal process. 4. To the extent that problems are encountered among the Federal agencies and/or governmental units in connection with the negotiation and approval process, the Office of Management and Budget will lend assistance, as required, to resolve such problems in a timely manner. F. Unallowable Costs. Claims developed under approved cost allocation plans will be based on allowable costs as identified in this Circular. Where unallowable costs have been claimed and reimbursed, they will be refunded to the program that reimbursed the unallowable cost using one of the following methods: (a) a cash refund, (b) offset to a subsequent claim, or(c) credits to the amounts charged to individual awards. ATTACHMENT E 49 onnection with the negotiation and approval process, OMB will lend assistance, as required, to resolve such problems in a timely manner. ATTACHMENT D Circular No. A-87 PUBLIC ASSISTANCE COST ALLOCATION PLANS TABLE OF CONTENTS 47 that the foregoing is true and correct. 45 he full rate for that class of users), a schedule showing the full imputed revenues associated with these users shall be provided. Expenses shall be broken out by object cost categories (e.g., salaries, 44 to consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Circular No. A-87 STATE AND LOCAL INDIRECT COST RATE PROPOSALS • TABLE OF CONTENTS A. General B. Definitions 1. Indirect cost rate proposal 2. Indirect cost rate 3. Indirect cost pool 4. Base 5. Predetermined rate 6. Fixed rate 7. Provisional rate 8. Final rate 9.Base period C. Allocation of Indirect Costs and Determination of Indirect Cost Rates • 1. General 2. Simplified method 3. Multiple allocation base method 4. Special indirect cost rates D. Submission and Documentation of Proposals 1. Submission of indirect cost rate proposals 2. Documentation of proposals 3. Required certification E. Negotiation and Approval of Rates 50 42. Training costs . 14 13 DATE MAILED / 0 _& -7/ F. Other Policies 1. Fringe benefit rates 2. Billed services provided by the grantee agency 3. Indirect cost allocations not using rates 4. Appeals • 5. Collections of unallowable costs and erroneous payments . 6. OMB assistance A. General. 1. Indirect costs are those that have been incurred for common or joint purposes. These costs benefit more than one cost objective and cannot be readily identified with a particular final cost objective without effort disproportionate to the results achieved. After direct costs have been determined and assigned directly to Federal awards and other activities as appropriate, indirect costs are those remaining to be allocated to benefitted cost objectives. A cost may not be allocated to a Federal award as an indirect cost if any other cost incurred for the same purpose, in like circumstances, has been assigned to a Federal award as a direct cost. 2. Indirect costs include (a) the indirect costs originating in each department or agency of the governmental unit carrying out Federal awards and (b) the costs of central governmental services distributed through the central service cost allocation plan (as described in Attachment C) and not otherwise treated as direct costs. 3. Indirect costs are normally charged to Federal awards by the use of an indirect cost rate. A separate indirect cost rate(s) is usually necessary for each department or agency of the governmental unit claiming indirect costs under Federal awards. Guidelines and illustrations of indirect cost proposals are provided in a brochure published by the Department of Health and Human Services entitled "A Guide for State and Local Government Agencies: Cost Principles and Procedures for Establishing Cost Allocation Plans and Indirect Cost Rates for Grants and Contracts with the Federal Government." A copy of this brochure may be obtained from the Superintendent of Documents, U.S. Government Printing Office. 4. Because of the diverse characteristics and accounting practices of governmental units,the types of costs which may be classified as indirect costs cannot be specified in all situations. However, typical examples of indirect costs may include certain State/local-wide central service costs, general administration of the grantee department or agency, accounting and personnel services performed within the grantee department or agency, depreciation or use allowances on buildings and equipment, the costs of operating and maintaining facilities, etc. 5. This Attachment does not apply to State public assistance agencies. These agencies should 51 harged to individual awards. ATTACHMENT E 49 onnection with the negotiation and approval process, OMB will lend assistance, as required, to resolve such problems in a timely manner. ATTACHMENT D Circular No. A-87 PUBLIC ASSISTANCE COST ALLOCATION PLANS TABLE OF CONTENTS 47 that the foregoing is true and correct. 45 he full rate for that class of users), a schedule showing the full imputed revenues associated with these users shall be provided. Expenses shall be broken out by object cost categories (e.g., salaries, 44 to consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 refer instead to Attachment D. B. Definitions. 1. "Indirect cost rate proposal" means the documentation prepared by a governmental unit or subdivision thereof to substantiate its request for the establishment of an indirect cost rate. 2. "Indirect cost rate" is a device for determining in a reasonable manner the proportion of indirect costs each program should bear. It is the ratio (expressed as a percentage) of the indirect costs to a direct cost base. 3. "Indirect cost pool" is the accumulated costs that jointly benefit two or more programs or other cost objectives. 4. "Base" means the accumulated direct costs (normally either total direct salaries and wages or total direct costs exclusive of any extraordinary or distorting expenditures) used to distribute indirect costs to individual Federal awards. The direct cost base selected should result in each award bearing a fair share of the indirect costs in reasonable relation to the benefits received from the costs. 5. "Predetermined rate" means an indirect cost rate, applicable to a specified current or future period,usually the governmental unit's fiscal year. This rate is based on an estimate of the costs to be incurred during the period. Except under very unusual circumstances, a predetermined rate is not subject to adjustment. (Because of legal constraints, predetermined rates are not permitted for Federal contracts;they may, however, be used for grants or cooperative agreements.) Predetermined rates may not be used by governmental units that have not submitted and negotiated the rate with the cognizant agency. In view of the potential advantages offered by this procedure, negotiation of predetermined rates for indirect costs for a period of two to four years should be the norm in those situations where the cost experience and other pertinent facts available are deemed sufficient to enable the parties involved to reach an informed judgment as to the probable level of indirect costs during the ensuing accounting periods. 6. "Fixed rate" means an indirect cost rate which has the same characteristics as a predetermined rate, except that the difference between the estimated costs and the actual, allowable costs of the period covered by the rate is carried forward as an adjustment to the rate computation of a subsequent period. 7. "Provisional rate" means a temporary indirect cost rate applicable to a specified period which is used for funding, interim reimbursement, and reporting indirect costs on Federal awards pending the establishment of a "final" rate for that period. 8. "Final rate" means an indirect cost rate applicable to a specified past period which is based on the actual allowable costs of the period. A final audited rate is not subject to adjustment. • 9. "Base period" for the allocation of indirect costs is the period in which such costs are incurred and accumulated for allocation to activities performed in that period. The base period normally 52 COST ALLOCATION PLANS TABLE OF CONTENTS 47 that the foregoing is true and correct. 45 he full rate for that class of users), a schedule showing the full imputed revenues associated with these users shall be provided. Expenses shall be broken out by object cost categories (e.g., salaries, 44 to consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • should coincide with the governmental unit's fiscal year; but in any event, shall be so selected as to avoid inequities in the allocation of costs. C. Allocation of Indirect Costs and Determination of Indirect Cost Rates. 1. General. a. Where a governmental unit's department or agency has only one major function, or where all its major functions benefit from the indirect costs to approximately the same degree, the allocation of indirect costs and the computation of an indirect cost rate may be accomplished through simplified allocation procedures as described in subsection 2. b. Where a governmental unit's department or agency has several major functions which benefit from its indirect costs in varying degrees, the allocation of indirect costs may require the accumulation of such costs into separate cost groupings which then are allocated individually to benefitted functions by means of a base which best measures the relative degree of benefit. The indirect costs allocated to each function are then distributed to individual awards and other activities included in that function by means of an indirect cost rate(s). c. Specific methods for allocating indirect costs and computing indirect cost rates along with the conditions under which each method should be used are described in subsections 2, 3 and 4. 2. Simplified method. a. Where a grantee agency's major functions benefit from its indirect costs to approximately the same degree,the allocation of indirect costs may be accomplished by(1) classifying the grantee agency's total costs for the base period as either direct or indirect, and (2) dividing the total allowable indirect costs (net of applicable credits)by an equitable distribution base. The result of this process is an indirect cost rate which is used to distribute indirect costs to individual Federal awards. The rate should be expressed as the percentage which the total amount of allowable indirect costs bears to the base selected. This method should also be used where a governmental unit's department or agency has only one major function encompassing a number of individual projects or activities, and may be used where the level of Federal awards to that department or agency is relatively small. b. Both the direct costs and the indirect costs shall exclude capital expenditures and unallowable costs. However,unallowable.costs must be included in the direct costs if they represent activities to which indirect costs are properly allocable. c. The distribution base may be (1) total direct costs (excluding capital expenditures and other distorting items, such as pass-through funds, major subcontracts, etc.), (2)direct salaries and wages, or(3) another base which results in an equitable distribution. 3. Multiple allocation base method. a. Where a grantee agency's indirect costs benefit its major functions in varying degrees, such 53 ly 52 COST ALLOCATION PLANS TABLE OF CONTENTS 47 that the foregoing is true and correct. 45 he full rate for that class of users), a schedule showing the full imputed revenues associated with these users shall be provided. Expenses shall be broken out by object cost categories (e.g., salaries, 44 to consideration the amount of depreciation previously charged to the government, the estimated useful life remaining at the time of negotiation, the effect of any 24 rchase threshold shall provide the required certification regarding its exclusion status and that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 costs shall be accumulated into separate cost groupings. Each grouping shall then be allocated individually to benefitted functions by means of a base which best measures the relative benefits. b. The cost groupings should be established so as to permit the allocation of each grouping on the basis of benefits provided to the major functions. Each grouping should constitute a pool of expenses that are of like character in terms of the functions they benefit and in terms of the allocation base which best measures the relative benefits provided to each function. The number of separate groupings should be held within practical limits, taking into consideration the materiality of the amounts involved and the degree of precision needed. c. Actual conditions must be taken into account in selecting the base to be used in allocating the expenses in each grouping to benefitted functions. When an allocation can be made by assignment of a cost grouping directly to the function benefitted,the allocation shall be made in that manner. When the expenses in a grouping are more general in nature, the allocation should be made through the use of a selected base which produces results that are equitable to both the Federal Government and the governmental unit. In general, any cost element or related factor associated with the governmental unit's activities is potentially adaptable for use as an allocation base provided that: (1) it can readily be expressed in terms of dollars or other quantitative measures (total direct costs, direct salaries and wages, staff hours applied, square feet used, hours of usage, number of documents processed,population served, and the like), and (2) it is common to the benefitted functions during the base period. d. Except where a special indirect cost rate(s) is required in accordance with subsection 4, the separate groupings of indirect costs allocated to each major function shall be aggregated and treated as a common pool for that function. The costs in the common pool shall then be distributed to individual Federal awards included in that function by use of a single indirect cost rate. e. The distribution base used in computing the indirect cost rate for each function may be (1) total direct costs (excluding capital expenditures and other distorting items such as pass-through funds, major subcontracts, etc.), (2) direct salaries and wages, or(3) another base which results in an equitable distribution. An indirect cost rate should be developed for each separate indirect cost pool developed. The rate in each case should be stated as the percentage relationship between the particular indirect cost pool and the distribution base identified with that pool. 4. Special indirect cost rates. a. In some instances, a single indirect cost rate for all activities of a grantee department or agency or for each major function of the agency may not be appropriate. It may not take into account those different factors which may substantially affect the indirect costs applicable to a particular program or group of programs. The factors may include the physical location of the work, the level of administrative support required, the nature of the facilities or other resources employed, the organizational arrangements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 separate indirect cost pool should be developed during the course of the regular allocation process, and the separate indirect cost rate resulting therefrom should be used,provided that: (1) the rate differs significantly from the rate which would have been developed under subsections 2. and 3., and (2) the award to which the rate would apply is material in amount. b. Although this Circular adopts the concept of the full allocation of indirect costs, there are some Federal statutes which restrict the reimbursement of certain indirect costs. Where such restrictions exist, it may be necessary to develop a special rate for the affected award. Where.a "restricted rate" is required, the procedure for developing a non-restricted rate will be used except for the additional step of the elimination from the indirect cost pool those costs for which the law prohibits reimbursement. D. Submission and Documentation of Proposals. 1. Submission of indirect cost rate proposals. a. All departments or agencies of the governmental unit desiring to claim indirect costs under Federal awards must prepare an indirect cost rate proposal and related documentation to support those costs. The proposal and related documentation must be retained for audit in accordance with the records retention requirements contained in the Common Rule. b..A governmental unit for which a cognizant agency assignment has been specifically designated must submit its indirect cost rate proposal to its cognizant agency. The Office of Management and Budget (OMB)will periodically publish lists of governmental units identifying the appropriate Federal cognizant agencies. The cognizant agency for all governmental units or agencies not identified by OMB will be determined based on the Federal agency providing the largest amount of Federal funds. In these cases, a governmental unit must develop an indirect cost proposal in accordance with the requirements of this Circular and maintain the proposal and related supporting documentation for audit. These governmental units are not required to submit their proposals unless they are specifically requested to do so by the cognizant agency. Where a local government only receives funds as a sub-recipient, the primary recipient will be responsible for negotiating and/or monitoring the sub-recipient's plan. c. Each Indian tribal government desiring reimbursement of indirect costs must submit its indirect cost proposal to the Department of the Interior(its cognizant Federal agency). d. Indirect cost proposals must be developed(and, when required, submitted) within six months after the close of the governmental unit's fiscal year, unless an exception is approved by the cognizant Federal agency. If the proposed central service cost allocation plan for the same period has not been approved by that time, the indirect cost proposal may be prepared including an amount for central services that is based on the latest federally-approved central service cost allocation plan. The difference between these central service amounts and the amounts ultimately approved will be compensated for by an adjustment in a subsequent period. 2. Documentation of proposals. The following shall be included with each indirect cost proposal: 55 required, the nature of the facilities or other resources employed, the organizational arrangements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 a. The rates proposed, including subsidiary work sheets and other relevant data, cross referenced and reconciled to the financial data noted in subsection b. Allocated central service costs will be supported by the summary table included in the approved central service cost allocation plan. This summary table is not required to be submitted with the indirect cost proposal if the central service cost allocation plan for the same fiscal year has been approved by the cognizant agency and is available to the funding agency. b. A copy of the financial data(financial statements, comprehensive annual financial report, executive budgets, accounting reports, etc.) upon which the rate is based. Adjustments resulting from the use of unaudited data will be recognized, where appropriate, by the Federal cognizant agency in a subsequent proposal. c. The approximate amount of direct base costs incurred under Federal awards. These costs should be broken out between salaries and wages and other direct costs. d. A chart showing the organizational structure of the agency during the period for which the proposal applies, along with a functional statement(s) noting the duties and/or responsibilities of all units that comprise the agency. (Once this is submitted, only revisions need be submitted with subsequent proposals.) 3..Required certification. Each indirect cost rate proposal shall be accompanied by a certification in the following form: CERTIFICATE OF INDIRECT COSTS This is to certify that I have reviewed the indirect cost rate proposal submitted herewith and to the best of my knowledge and belief: (1) All costs included in this proposal [identify date] to establish billing or final indirect costs rates for [identify period covered by rate] are allowable in accordance with the requirements of the Federal award(s) to which they apply and OMB Circular A-87, "Cost Principles for State, Local, and Indian Tribal Governments." Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. • (2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the agreements to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently and the Federal Government will be notified of any accounting changes that would affect the predetermined rate. I declare that the foregoing is true and correct. Governmental Unit: 56 y the cognizant Federal agency. If the proposed central service cost allocation plan for the same period has not been approved by that time, the indirect cost proposal may be prepared including an amount for central services that is based on the latest federally-approved central service cost allocation plan. The difference between these central service amounts and the amounts ultimately approved will be compensated for by an adjustment in a subsequent period. 2. Documentation of proposals. The following shall be included with each indirect cost proposal: 55 required, the nature of the facilities or other resources employed, the organizational arrangements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 _ 4 Signature. • Name of Official: Title: Date of Execution: E. Negotiation and Approval of Rates. 1. Indirect cost rates will be reviewed, negotiated, and approved by the cognizant Federal agency on a timely basis. Once a rate has been agreed upon, it will be accepted and used by all Federal agencies unless prohibited or limited by statute. Where a Federal funding agency has reason to believe that special operating factors affecting its awards necessitate special indirect cost rates, the funding agency will, prior to the time the rates are negotiated, notify the cognizant Federal agency. 2. The use of predetermined rates, if allowed, is encouraged where the cognizant agency has reasonable assurance based on past experience and reliable projection of the grantee agency's costs, that the rate is not likely to exceed a rate based on actual costs. Long-term agreements utilizing predetermined rates extending over two or more years are encouraged, where appropriate. 3..The results of each negotiation shall be formalized in a written agreement between the cognizant agency and the governmental unit. This agreement will be subject to re-opening if the agreement is subsequently found to violate a statute, or the information upon which the plan was negotiated is later found to be materially incomplete or inaccurate. The agreed upon rates shall be made available to all Federal agencies for their use. 4. Refunds shall be made if proposals are later found to have included costs that (a) are unallowable(i) as specified by law or regulation, (ii) as identified in Attachment B of this Circular, or (iii) by the terms and conditions of Federal awards, or (b) are unallowable because they are clearly not allocable to Federal awards. These adjustments or refunds will be made regardless of the type of rate negotiated (predetermined, final, fixed, or provisional). F. Other Policies. 1. Fringe benefit rates. If overall fringe benefit rates are not approved for the governmental unit as part of the central service cost allocation plan, these rates will be reviewed, negotiated and approved for individual grantee agencies during the indirect cost negotiation process. In these cases, a proposed fringe benefit rate computation should accompany the indirect cost proposal. If fringe benefit rates are not used at the grantee agency level (i.e., the agency specifically identifies • fringe benefit costs to individual employees), the governmental unit should so advise the cognizant agency. 2. Billed services provided by the grantee agency. In some cases, governmental units provide and 57 6 y the cognizant Federal agency. If the proposed central service cost allocation plan for the same period has not been approved by that time, the indirect cost proposal may be prepared including an amount for central services that is based on the latest federally-approved central service cost allocation plan. The difference between these central service amounts and the amounts ultimately approved will be compensated for by an adjustment in a subsequent period. 2. Documentation of proposals. The following shall be included with each indirect cost proposal: 55 required, the nature of the facilities or other resources employed, the organizational arrangements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 t , bill for services similar to those covered by central service cost allocation plans (e.g., computer centers). Where this occurs, the governmental unit should be guided by the requirements in Attachment C relating to the development of billing rates and documentation requirements, and should advise the cognizant agency of any billed services. Reviews of these types of services (including reviews of costing/billing methodology, profits or losses, etc.) will be made on a case-by-case basis as warranted by the circumstances involved. 3. Indirect cost allocations not using rates. In certain situations, a governmental unit, because of the nature of its awards, may be required to develop a cost allocation plan that distributes indirect (and, in some cases, direct) costs to the specific funding sources. In these cases, a narrative cost allocation methodology should be developed, documented, maintained for audit, or submitted, as appropriate,to the cognizant agency for review, negotiation, and approval. 4. Appeals. If a dispute arises in a negotiation of an indirect cost rate (or other rate) between the cognizant agency and the governmental unit, the dispute shall be resolved in accordance with the appeals procedures of the cognizant agency. 5. Collection of unallowable costs and erroneous payments. Costs specifically identified as unallowable and charged to Federal awards either directly or indirectly will be refunded (including interest chargeable in accordance with applicable Federal agency regulations). 6. OMB assistance. To the extent that problems are encountered among the Federal agencies and/or governmental units in connection with the negotiation and approval process, OMB will lend assistance, as required, to resolve such problems in a timely manner. • • 58 gotiated (predetermined, final, fixed, or provisional). F. Other Policies. 1. Fringe benefit rates. If overall fringe benefit rates are not approved for the governmental unit as part of the central service cost allocation plan, these rates will be reviewed, negotiated and approved for individual grantee agencies during the indirect cost negotiation process. In these cases, a proposed fringe benefit rate computation should accompany the indirect cost proposal. If fringe benefit rates are not used at the grantee agency level (i.e., the agency specifically identifies • fringe benefit costs to individual employees), the governmental unit should so advise the cognizant agency. 2. Billed services provided by the grantee agency. In some cases, governmental units provide and 57 6 y the cognizant Federal agency. If the proposed central service cost allocation plan for the same period has not been approved by that time, the indirect cost proposal may be prepared including an amount for central services that is based on the latest federally-approved central service cost allocation plan. The difference between these central service amounts and the amounts ultimately approved will be compensated for by an adjustment in a subsequent period. 2. Documentation of proposals. The following shall be included with each indirect cost proposal: 55 required, the nature of the facilities or other resources employed, the organizational arrangements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 24 CFR 85.43 ENFORCEMENT EXHIBIT I (a) Remedies for non-compliance. If a grantee or sub-grantee materially fails to comply with any term of an award, whether stated in a federal statute or regulation, an assurance, in a State plan or application, a notice of award, or elsewhere, the awarding agency may take one or more of the following actions, as appropriate in the circumstances: (1) Temporarily withhold cash payments pending correction of the deficiency by the grantee or sub-grantee or more severe enforcement action by the awarding agency, (2) Disallow (that is, deny both use of funds and matching credit for) all or part of the cost of the activity or action not in compliance, (3) Wholly or partly suspend or terminate the current award for the grantee's or sub-grantee's program, (4) Withhold further awards for the program, or, (5) Take other remedies that may be legally available. (b) Hearings, appeals. In taking an enforcement action, the awarding agency will provide the grantee or sub-grantee an opportunity for such hearing, appeal or other administrative proceeding to which the grantee or sub-grantee is entitles under any statute or regulation applicable to the action involved. (c) Effects of suspension and termination. Costs of grantee or sub-grantee resulting from obligations incurred by the grantee or sub-grantee during a suspension or after termination of an award are not allowable unless the awarding agency expressly authorizes them in the notice of suspension or termination or subsequently. Other grantee or sub-grantee costs during suspension or after termination which are necessary and not reasonably avoidable are allowable if: (1) The costs result from obligations which were properly incurred by the grantee or,sub- grantee before the effective date of suspension or termination, are not in anticipation of it, and, in the case of a termination, are non-cancelable, and, (2) The costs would be allowable if the award were not suspended or expired normally at the end of the funding period in which the termination takes effect. (d) Relationship to Debarment and Suspension. The enforcement remedies identified in this section, including suspension and termination, do not preclude grantee or sub-grantee from being subject to "Debarment and Suspension" under EO 12549 (see § 85.35). 24 CFR 85.44 TERMINATION FOR CONVENIENCE Except as provided in § 85.43 awards may be terminated in whole or in part only as follows: (a) By the awarding agency with the consent of the grantee or sub-grantee in which case the two parties shall agree upon the termination conditions, including the effective date and in the case of partial termination, the portion to be terminated, or (b) By the grantee or sub-grantee upon written notification to the awarding agency, setting forth the reasons for such termination, the effective date, and in the case of partial termination, the portion to be terminated. However, if, in the case of a partial termination, the awarding agency determines that the remaining portion of the award will not accomplish the purposes for which the award was made, the awarding agency may terminate the award in its entirety under either § 85.43 or Paragraph (a) of this section. O EQUAL HOUSING Rev. 5/7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 jCt• Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2_024210 Before Starting the Exhibit 2 (Project) Application This is the 2010 Exhibit 2 application required to be submitted for requesting funding for the Supportive Housing Program, Shelter Plus Care Program, and Section 8 Moderate Rehabilitation of Single Room Occupancy Program. HUD strongly encourages ALL applicants to review the following information BEFORE beginning the application. Training resources are available online at www.hudhre.info/esnaps . • - Training modules are available to help complete or update the Exhibit 2 application, including attaching required forms. -The HUD HRE Virtual Help Desk is available for submitting technical and policy questions directly to HUD. - Guidance is available on obtaining a DUN and Bradstreet DUNS Number, and completing, updating or renewing CCR registration. Things to Remember - Review the 2010 Notice of Funding Availability for the Continuum of Care (CoC) Homeless Assistance Program for specific application and program requirements. • -All applicantsi,new and returning1,must complete the SF-424 in e-snaps for 2010 before submitting the Exhibit 2 application. - Renewal applications- carefully review and update all 2010 Exhibit 2 applications that include data from the 2009 application. Questions may have been changed or removed, and the imported information may or may not be relevant. -The Exhibit 2 application for first-time renewal and new projects must not include data imported from the 2009 competition. -The total budget request for all renewal applications under SHP must be consistent with the total amounts listed on the CoC's 2010 SHP Grant Inventory Worksheet--except for renewal projects reduced or eliminated through the CoC's HHN reallocation process. -The number of S+C units requested for each unit size in the project must be consistent with the number of units indicated on the CoC's 2010 S+C Grant Inventory Worksheet, as approved by HUD. - HUD will announce the 2010 conditional awards for renewal applications within 30-60 days of the closing of the CoC competition. Conditional awards for new applications will be announced after HUD has completed the project threshold review and the scoring of the CoC applications. - Use the instructions at the top of each form of the Exhibit 2 application to help complete the questions on that form. -The total budget request for each new project created through the CoC's HHN reallocation process must not exceed the amount transferred from the renewal projects. HUD reserves the right to reduce or reject any new or renewal project that fails to adhere to the reallocation requirements. Applicants are strongly encouraged to double-check with the CoC Lead Agency to confirm total budget amounts. • • • Exhibit 2 Page 1 10/14/2010 ermination, the awarding agency determines that the remaining portion of the award will not accomplish the purposes for which the award was made, the awarding agency may terminate the award in its entirety under either § 85.43 or Paragraph (a) of this section. O EQUAL HOUSING Rev. 5/7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 • Project Information - Page 1 Instructions: The selections made on this form will determine the remaining forms that must be completed with this application. • 1. Expiring Grant Number(no input required)-this field will populate with the grant number from the 2009 project that has been imported. This field can not be edited. 2. CoC Number and Name (required)-select the appropriate Continuum of Care(CoC) name and number from the drop-down menu. 3. Project Name (no input required)-this field will populate in a read-only format for all applications. Return to the applicant project listing to update the name of the project. 4. Project Type (required)- indicate whether the project is eligible for new or renewal funds during the current competition. Renewal projects are defined as those HUD.McKinney-Vento • grants that have received funding in a previous competition and are eligible to renew during the current competition. • 5. Program Type (required)- select one of the three HUD homeless assistance programs that appropriately identifies the competitive program under which the application should be funded and operated - Supportive Housing Program (SHP), Shelter Plus Care (S+C), or Section 8 Moderate Rehabilitation for Single Room Occupancy(Section 8 SRO). 6. Component Type (required) -each homeless assistance program features several components to help homeless people achieve independence. Select the one component that appropriately identifies the application being submitted. 7. In which state is the project located (required)- of the available states listed, select the state(s)in which the project is located. For new projects indicate the expected state location(s). The selected state(s)will be used to populate the available geography codes on the next form (Project Information - Page 2)of this application. 8. In which Congressional District(s)is the project located (required)-of the available congressional districts listed, select the district(s) in which the project is located. For new projects indicate the district(s)for proposed location(s). The selected district(s)will be used to send correspondence to the appropriate Congressional Representative(s). 9. Project Description (required)- in the last field on'this form, provide a general description of the project. The description must include a response to the program requirements under which the project will operate. The description must also include information on the homeless needs that are addressed by the project, the type of housing that will be provided, and the target population that the project will serve. Completion of this field is required of all new and renewal projects. Additional resources: http://esnaps.hudhre.info/training http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingPrograminfo • Complete or update the form fields in the order of appearance. For renewal applications, the fields will populate with information from the 2009 • application submission, if applicable. Please verify the accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210. • 1. Expiring Grant Number Field will appear blank unless populated with imported 2009 data. • 2. CoC Number and Name NE-501 - Omaha/Council Bluffs CoC 3. Project Name Shelter Plus Care 4. Project Type Renewal Project • 5. Program Type S+C Content depends on "Project Type" selection • 6. Component Type TRA Content depends on "Program Type" selection • - • 7. In which state is the project located? Nebraska (for multiple state selections hold CTRL+Key) • 8. In which Congressional District(s) is the ,NE-002 project located? • (for multiple selections hold CTRL + Key) 9. Provide a general description of the project. The description must identify the target population and address the specific service and • housing activities,including any housing development activities. (Max 3000 characters) • • • • • Exhibit 2 Page 3 10/14/2010 ess assistance programs that appropriately identifies the competitive program under which the application should be funded and operated - Supportive Housing Program (SHP), Shelter Plus Care (S+C), or Section 8 Moderate Rehabilitation for Single Room Occupancy(Section 8 SRO). 6. Component Type (required) -each homeless assistance program features several components to help homeless people achieve independence. Select the one component that appropriately identifies the application being submitted. 7. In which state is the project located (required)- of the available states listed, select the state(s)in which the project is located. For new projects indicate the expected state location(s). The selected state(s)will be used to populate the available geography codes on the next form (Project Information - Page 2)of this application. 8. In which Congressional District(s)is the project located (required)-of the available congressional districts listed, select the district(s) in which the project is located. For new projects indicate the district(s)for proposed location(s). The selected district(s)will be used to send correspondence to the appropriate Congressional Representative(s). 9. Project Description (required)- in the last field on'this form, provide a general description of the project. The description must include a response to the program requirements under which the project will operate. The description must also include information on the homeless needs that are addressed by the project, the type of housing that will be provided, and the target population that the project will serve. Completion of this field is required of all new and renewal projects. Additional resources: http://esnaps.hudhre.info/training http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingPrograminfo • Complete or update the form fields in the order of appearance. For renewal applications, the fields will populate with information from the 2009 • application submission, if applicable. Please verify the accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 This project serves adults with serious mental illness who are chronically homeless. This includes individuals with a primary diagnosis of schizophrenia, bipolar, and major affective disorder, or other major mental illness and who also have an impairment in one or more functional living area which substantially. impedes the persons ability to live independently. Individuals served who • meet these criteria also may have a co-occurring substance abuse disorder. Persons served by this project come from emergency shelters, the streets or other non-housing environments (e.g. living outside, in a car, down by the river), or from a transitional housing setting. Tenant-based rental assistance is utilized to provide one-bedroom apartment housing for twenty-two(22)chronically homeless persons with a serious mental illness. The City of Omaha, as grantee, partners with the Omaha Housing Authority (OHA) for rental assistance administration. OHA, in turn, partners with Community Alliance Residential Services, a private, non-profit agency which owns and operates over 180 apartment and group residential units in the metro Omaha area, all for adults with serious mental illness. Through this project, OHA and Community Alliance Residential Services are able to offer assistance in obtaining quality, affordable, and supportive housing to individuals essentially devoid of resources. Community Alliance Rehabilitation Services, a separate non-profit agency providing community-based psychiatric rehabilitation services, is the lead agency providing supportive services to participants. The range of services, and the frequency and duration of those services are determined by individual need. Community Alliance Rehabilitation services , mental health staff works with each participant to assess strengths and needs, and to establish an individualized plan of services and goals which foster stability and progressive steps towards greater independence. Among the services provided are Assertive Outreach and Case Management, including referral, linkage, and follow-up to financial aid, housing, vocational, educational and other supportive services such as psychiatric assessment, diagnostic and initial mental health treatment services and psychiatric medications. Exhibit 2 Page 4 10/14/2010 ription of the project. The description must include a response to the program requirements under which the project will operate. The description must also include information on the homeless needs that are addressed by the project, the type of housing that will be provided, and the target population that the project will serve. Completion of this field is required of all new and renewal projects. Additional resources: http://esnaps.hudhre.info/training http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingPrograminfo • Complete or update the form fields in the order of appearance. For renewal applications, the fields will populate with information from the 2009 • application submission, if applicable. Please verify the accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 Project Information - Page 2 • Instructions: The fields that must be completed on this form will vary based on the project, program, and component type selected on Project Information-Page 1. NEW PROJECTS: 1. Is the project requesting new Special Housing funding (required)-for this competition there is only one special housing project-the Permanent Housing (PH)Bonus. New projects applying• . under the SHP-PH, S+C, or Section 8 SRO programs may qualify for PH Bonus funding. RENEWAL PROJECTS: la. Previous Samaritan Housing/Chronic Homeless Initiative funding (required)- if the project previously received funds under the Samaritan Housing or Chronic Homeless Initiatives, the project must continue to meet the requirements of either initiative for the life of the project. lb. Grant Consolidation (required) - indicate whether or not the project has recently consolidated two or more grants that have been approved through HUD's grant amendment process. . NEW AND RENEWAL PROJECTS: • A response to the following fields is required by both new and renewal projects-2. Grant term (required) -the available terms will vary depending on the project and program types; 3. Use of energy star (required); 4. Serving persons in a rural area (required)- refer to the 2010 CoC • NOFA for the definition of a rural area and a list of the counties that qualify;5. Located on land previously owned by the military (required); and 6. Select the geographic code(s)that will be primarily served by the project(required)-all projects must identify the specific geographic • code(s)that will be served by this project. • 7. Select the appropriate SHP budget activities (required)-all SHP projects must identify the budget activities for which funding is being requested. Depending on the project type, the following budget activities may be listed: acquisition, new construction, rehabilitation, leasing (units or structures), supportive services, operations, and HMIS. Renewal projects may indicate only those activities listed on the 2010 SHP GIW. Additional resources: http://esnaps.hudhre.info/training http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingProg ram Info Complete or update the form fields in the order of appearance. For renewal applications, the fields will populate with information from the 2009 application submission, if applicable. Please verify the accuracy of all populated fields. • 1a. Was the original project awarded as a Yes Samaritan Housing project? • 1 b. Were one or more projects consolidated No with this project? • 2. Grant Term: 1 Year • 3. Does the project use Energy Star? No Exhibit 2 Page 5 10/14/2010 ngPrograminfo • Complete or update the form fields in the order of appearance. For renewal applications, the fields will populate with information from the 2009 • application submission, if applicable. Please verify the accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • Applicant: City of Omaha • 47-6006304 Project: Shelter Plus Care EX2_024210 4. Is the project serving persons in a rural No area? Refer to the 2010 CoC NOFA for the definition of a rural area and a list of the counties that qualify. 5. Is the project located on land previously No owned by the military? 6. Select the geographic code(s) for.area(s) 312208 OMAHA, 319055 Douglas County, . served by the project, at the time of 319153 Sarpy County application. For new projects, select the code(s) for the area(s) that will be served. (for multiple selections hold CTRL + Key) • • • • • • • • • Exhibit 2 Page 6 10/14/2010 50 42. Training costs . 14 13 DATE MAILED / 0 _& -7/ • Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2_024210 Project Sponsor Information • Instructions: • 1. Sponsor Same as Applicant (required)- select Yes or No from the drop-down menu to denote if the applicant is the same as the project sponsor. If Yes, select the "Save" button to review the SF-424 data populated in the form fields. If No, select the "Save" button to complete or update the form fields as required. 2. Organization Name (required)- enter or update the legal name of the organization that will serve as the project sponsor. 3. Organization Type (required)-enter or update the type of business organization of the project sponsor. 4. DUNS Number(required) - enter or update DUNS Number in the proper format. 5. Tax ID or EIN (required) -enter or update the sponsor's ID or EIN in the proper format. 6. Street Address 1 (required)- enter or update the number and street name. 7. Street Address 2 (no input required)-enter the unit, suite, or floor if applicable. 8. City (required)- enter the location city. 9. State (required)-select or update the location State abbreviation from the drop-down menu. 10. Zip Code (required)-enter the location Zip Code in the proper format. 11. Faith Based Organization (required) - select Yes or No from the drop-down menu to denote if the sponsor is a faith based organization. • 12. Prior Federal Grant Recipient (required)- select the appropriate answer that applies to the sponsor organization for this project. 13. Identify source documentation for sponsor's nonprofit status (required for nonprofit sponsors)- select from the dropdown menu the documentation that supports the sponsor's nonprofit status. The documentation indicated must be attached and submitted with the application. • • Additional resources: http://esnaps.hudhre.info/training http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingProgramInfo • Complete or update the form fields in the order of appearance. The form • fields will populate data from the 2009 application submission, if applicable, and the SF-424, if the applicant is the same entity as the sponsor. Please verify the accuracy of all populated fields. 1. Is the project applicant the same as the No • project sponsor? • • (If yes click on the "Save" button to auto-fill the fields below) • Exhibit 2 Page 7 10/14/2010 rify the accuracy of all populated fields. • 1a. Was the original project awarded as a Yes Samaritan Housing project? • 1 b. Were one or more projects consolidated No with this project? • 2. Grant Term: 1 Year • 3. Does the project use Energy Star? No Exhibit 2 Page 5 10/14/2010 ngPrograminfo • Complete or update the form fields in the order of appearance. For renewal applications, the fields will populate with information from the 2009 • application submission, if applicable. Please verify the accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 2. Organization Name Omaha Housing Authority 3. Organization Type L. Public/Indian Housing Authority If"Other" specify: 4.DUNS Number 072922545 PLU Format:xxxxxxxxx or xxxxxxxxxxxxx S 4 5. Tax ID or EIN 47-6000201 Format: 12-3456789 6. Street Address 1 540 South 24th Street • 7. Street Address 2 8. City Omaha 9. State Nebraska 10. Zip Code 68105 Format: 12345 or 12345-1234. 11. Is the sponsor a Faith-Based No Organization? • • Exhibit 2 Page 8 10/14/2010 • Exhibit 2 Page 6 10/14/2010 50 42. Training costs . 14 13 DATE MAILED / 0 _& -7/ Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 Project Sponsor Contact Information Instructions: 1. Prefix (no input required) select Dr., Mr., Mrs., Ms., Miss, Rev .., from dropdown menu. 2. First Name (required)enter or update the First Name of the primary sponsor representative. 3. Middle Name (required) enter or update the Middle Name of the primary sponsor • representative. 4. Last Name (required)enter or update the Last.Name of the primary sponsor representative. 5. Suffix (no input required)select Jr., Sr., M.D., D.D.S., Ph.D, Esq from dropdown menu. 6. Title (required) enter or update the Title of the primary sponsor representative. 7. E-mail Address (required) enter or update the e-mail address of the primary sponsor representative. 8. Confirm E-mail Address (required) re-enter or update the sponsor e-mail address. 9. Phone Number(required)enter or update the sponsor's 10-digit Phone Number in prescribed format XXX-XXX-XXXX. 10. Extension (no input required)enter or update the Extension associated with the sponsor's Phone Number. 11. Fax Number(required)enter the 10-digit sponsor Fax Number in prescribed format XXX-XXX-XXXX. Complete or update the form fields in the order of appearance. The form fields will populate data from the 2009 application submission, if applicable, and the SF-424, if the applicant is the same entity as the sponsor. Please verify the accuracy of all populated fields. • 1. Prefix Mr. 2. First Name Stan 3. Middle Name 4. Last Name Timm 5. Suffix 6. Title Executive Director 7. E-mail Address stimm@ohauthority.org 8. Confirm E-mail Address stimm@ohauthority.org 9. Phone Number 402-444-6900 Format: 123-456-7890 10. Extension • Exhibit 2 Page 9 10/14/2010 hre.info/training http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingProgramInfo • Complete or update the form fields in the order of appearance. The form • fields will populate data from the 2009 application submission, if applicable, and the SF-424, if the applicant is the same entity as the sponsor. Please verify the accuracy of all populated fields. 1. Is the project applicant the same as the No • project sponsor? • • (If yes click on the "Save" button to auto-fill the fields below) • Exhibit 2 Page 7 10/14/2010 rify the accuracy of all populated fields. • 1a. Was the original project awarded as a Yes Samaritan Housing project? • 1 b. Were one or more projects consolidated No with this project? • 2. Grant Term: 1 Year • 3. Does the project use Energy Star? No Exhibit 2 Page 5 10/14/2010 ngPrograminfo • Complete or update the form fields in the order of appearance. For renewal applications, the fields will populate with information from the 2009 • application submission, if applicable. Please verify the accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Applicant: City.of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 11. Fax Number 402-444-4887 Format: 123-456-7890 Exhibit 2 Page 10 10/14/2010 y If"Other" specify: 4.DUNS Number 072922545 PLU Format:xxxxxxxxx or xxxxxxxxxxxxx S 4 5. Tax ID or EIN 47-6000201 Format: 12-3456789 6. Street Address 1 540 South 24th Street • 7. Street Address 2 8. City Omaha 9. State Nebraska 10. Zip Code 68105 Format: 12345 or 12345-1234. 11. Is the sponsor a Faith-Based No Organization? • • Exhibit 2 Page 8 10/14/2010 • Exhibit 2 Page 6 10/14/2010 50 42. Training costs . 14 13 DATE MAILED / 0 _& -7/ Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 Type and Scale of Housing The following list summarizes each type of housing configuration in the project. To add a housing type to the list, click on the icon below. To view or update a housing type already listed, click on the icon below. Ho`usinj Tripe ;AlnF its. ' r .114i lfiooms Beds Scattered-site apartments (... 22 22 22 Exhibit 2 Page 11 10/14/2010 9. State Nebraska 10. Zip Code 68105 Format: 12345 or 12345-1234. 11. Is the sponsor a Faith-Based No Organization? • • Exhibit 2 Page 8 10/14/2010 • Exhibit 2 Page 6 10/14/2010 50 42. Training costs . 14 13 DATE MAILED / 0 _& -7/ • Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 Type and Scale of Housing Detail • • • Instructions: 1. Housing type (required) - select or update the appropriate housing type from the drop-down menu. Refer to the detailed instructions document for a definition of each housing type. . 2. Units (required)-enter or update the total number of units available at a point-in-time in the selected housing type and used for housing project participants. 3. Bedrooms(required)-enter or update the total number of bedrooms available at a point-in- time in the selected housing type and used for housing project participants. 4. Beds (required)-enter or update the total number of beds available at a point-in-time in the selected housing type and used for housing project participants. Additional resources: http://esnaps.hudhre.info/training http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingPrograminfo The information entered into the form fields below should record the number of units, bedrooms, and beds for each housing type in the project. 1. Housing Type: Scattered-site apartments (including efficiencies) • Total for Selected Housing Type • 2. Units: 22 3. Bedrooms: 22 • 4. Beds: 22 Exhibit 2 Page 12 • 10/14/2010 se verify the accuracy of all populated fields. • 1. Prefix Mr. 2. First Name Stan 3. Middle Name 4. Last Name Timm 5. Suffix 6. Title Executive Director 7. E-mail Address stimm@ohauthority.org 8. Confirm E-mail Address stimm@ohauthority.org 9. Phone Number 402-444-6900 Format: 123-456-7890 10. Extension • Exhibit 2 Page 9 10/14/2010 hre.info/training http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingProgramInfo • Complete or update the form fields in the order of appearance. The form • fields will populate data from the 2009 application submission, if applicable, and the SF-424, if the applicant is the same entity as the sponsor. Please verify the accuracy of all populated fields. 1. Is the project applicant the same as the No • project sponsor? • • (If yes click on the "Save" button to auto-fill the fields below) • Exhibit 2 Page 7 10/14/2010 rify the accuracy of all populated fields. • 1a. Was the original project awarded as a Yes Samaritan Housing project? • 1 b. Were one or more projects consolidated No with this project? • 2. Grant Term: 1 Year • 3. Does the project use Energy Star? No Exhibit 2 Page 5 10/14/2010 ngPrograminfo • Complete or update the form fields in the order of appearance. For renewal applications, the fields will populate with information from the 2009 • application submission, if applicable. Please verify the accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care • EX2 024210 Project Participants - Households with Dependent • Children Instructions: 1. Total number of households- (required) enter or update the total number of households served at a point in time. • 2. Disabled adults- (in this row) enter the total number of adult participants with a disability. Of these participants, indicate how many fall into one or more of the subpopulation categories (chronically homeless, severely mentally ill, chronic substance abuse, veterans, persons with HIV/AIDS, and DV victims). 3. Non-disabled adults- (in this row)enter the total number of adult participants without a disability. Of these participants, indicate how many fall into one or more of the subpopulation categories (chronic substance abuse, veterans, and DV victims). 4. Disabled children - (in this row)enter the total number of participant children with a disability. . Of these participants, indicate how many fall into one or more of the subpopulation categories (chronically homeless, severely mentally ill, chronic substance abuse, persons with HtV/AIDS, and DV victims). 5. Non-disabled children - (in this row) enter the total number of participant children without a disability. Of these participants, indicate how many fall into one or more of the subpopulation categories (chronic substance abuse and DV victims). 6. Total persons-(calculated row)all fields are automatically calculated. 7. Total number of adults - (calculated row)all fields are automatically calculated. 8. Total number of children - (calculated row)all fields are automatically calculated. Additional Resources: Point in time - PIT (definition) a snap shot of the number of homeless persons that can be served, on any given night or day, when the project is at full capacity. This count is based on the applicant's estimate at the time of application, for a new grant. For a renewal project, the PIT is based on the applicant's assessment of the number of participants residing in a facility or served by the program on a particular night or day when the project is at full capacity. http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingPrograminfo http://esnaps.hudhre.info/training Instructions - Subpopulations: Chronically Homeless - must be disabled adults in households with or without children (so no • entry allowed in non-disabled adult or children/youth) Severely Mentally III - are all considered disabled (so no entry allowed in non-disabled) Chronic Substance Abuse -may not constitute a disability on its own Veterans - must be adults (so no entry allowed in children/youth) Persons living with HIV/AIDS - are all considered disabled (so no entry allowed in non-disabled) • Exhibit 2 Page 13 10/14/2010 • 3. Does the project use Energy Star? No Exhibit 2 Page 5 10/14/2010 ngPrograminfo • Complete or update the form fields in the order of appearance. For renewal applications, the fields will populate with information from the 2009 • application submission, if applicable. Please verify the accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 1.Total Number of Households 0 Total Persons• Chronically Severely Chronic Veterans Persons Victims of Homeless Mentally III Substance with Domestic Abuse HIV/AIDS Violence 2.Disabled Adults 0 0 0 0 0 0 0 3.Non-Disabled Adults 0 0 0 4.Disabled Children 0 0 0 0 0 5.Non-Disabled Children 0 0 6.Total Persons 0 0 D 0r (click on"Save"to auto- • c calculate) 7.Total Number of Adults '0"'" (click on"Save"to auto- calculate) . 8.Total Number of Children '0 - (click on"Save"to auto- calculate) Exhibit 2 Page 14 10/14/2010 13 DATE MAILED / 0 _& -7/ • Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 Project Participants - Households without Dependent Children • • Instructions: 1. Total number of households - (required) enter the total number of households with or served at a point in time. 2. Disabled adults-(in this row)enter the total number of adult participants with a disability. Of these participants, indicate how many fall into one or more of the subpopulation categories (chronically homeless, severely mentally ill, chronic substance abuse, veterans, persons with HIV/AIDS, and DV victims). 3. Non-disabled adults -(in this row) enter the total number of adult participants without a disability. Of these participants, indicate how many fall into one or more of the subpopulation categories (chronic substance abuse, veterans, and DV victims). 4. Disabled unaccompanied youth - (in this row) enter the total number of unaccompanied youth with a disability. Of these participants, indicate how many fall into one or more of the subpopulation categories (chronically homeless, severely mentally ill, chronic substance abuse, persons with HIV/AIDS, and DV victims). • 5. Non-disabled unaccompanied youth - (in this row)enter the total number of unaccompanied youth without a disability. Of these participant's, indicate how many fall into one or more of the subpopulation categories (chronic substance abuse, and DV victims). 6. Total persons- (calculated row)all fields are automatically calculated. 7. Total number of adults - (calculated row)all fields are automatically calculated. 8. Total number of unaccompanied youth - (calculated row) all fields are automatically calculated. Additional Resources: Point in time - PIT (definition) a snap shot of the number of homeless persons that can be served, on any given night or day, when the project is at full capacity. This count is based on the applicant's estimate at the time of application, for a new grant. For a renewal project, the PIT is based on the applicant's assessment of the number of participants residing in a facility or served by the program on a particular night or day when the project is at full capacity. http://www.hudhre.info/index.cfm?do=vieweHomelessAndHousingProgram Info http://esnaps.hudhre.info/training Instructions -Subpopulations: Chronically Homeless must be disabled adults in households with or without children (so no entry allowed in non-disabled adult or children/youth) Severely Mentally III are all considered disabled (so no entry allowed in non-disabled) Chronic Substance Abuse may not constitute a disability on its own Veterans must be adults (so no entry allowed in children/youth) Persons living with HIV/AIDS are all considered disabled (so no entry allowed in non-disabled) . Indicate the total number of homeless persons and subpopulations served by the project, at a particular point in time (when the project is at full capacity). Exhibit 2 Page 15 10/14/2010 ds will populate with information from the 2009 • application submission, if applicable. Please verify the accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 1.Total Number of 22 Households Total Persons Chronically Severely Chronic Veterans Persons Victims of Homeless Mentally III Substance with HIV/AIDS Domestic Abuse Violence 2.Disabled Adults 22 22 22 18 1 0 3 3.Non-Disabled Adults 0 0 0 4.Disabled 0 0 0 0 Unaccompanied Youth 5.Non-Disabled 0 0 Unaccompanied Youth 6.Total Persons 22 22 22 18 1 0 3 (click on"Save"to auto- calculate) 7.Total Number of 22 Adults (click on"Save"to auto- calculate) 8.Total Number of 0 Unaccompanied Youth (click on"Save to auto calculate) Exhibit 2 Page 16 10/14/2010 youth - (in this row) enter the total number of unaccompanied youth with a disability. Of these participants, indicate how many fall into one or more of the subpopulation categories (chronically homeless, severely mentally ill, chronic substance abuse, persons with HIV/AIDS, and DV victims). • 5. Non-disabled unaccompanied youth - (in this row)enter the total number of unaccompanied youth without a disability. Of these participant's, indicate how many fall into one or more of the subpopulation categories (chronic substance abuse, and DV victims). 6. Total persons- (calculated row)all fields are automatically calculated. 7. Total number of adults - (calculated row)all fields are automatically calculated. 8. Total number of unaccompanied youth - (calculated row) all fields are automatically calculated. Additional Resources: Point in time - PIT (definition) a snap shot of the number of homeless persons that can be served, on any given night or day, when the project is at full capacity. This count is based on the applicant's estimate at the time of application, for a new grant. For a renewal project, the PIT is based on the applicant's assessment of the number of participants residing in a facility or served by the program on a particular night or day when the project is at full capacity. http://www.hudhre.info/index.cfm?do=vieweHomelessAndHousingProgram Info http://esnaps.hudhre.info/training Instructions -Subpopulations: Chronically Homeless must be disabled adults in households with or without children (so no entry allowed in non-disabled adult or children/youth) Severely Mentally III are all considered disabled (so no entry allowed in non-disabled) Chronic Substance Abuse may not constitute a disability on its own Veterans must be adults (so no entry allowed in children/youth) Persons living with HIV/AIDS are all considered disabled (so no entry allowed in non-disabled) . Indicate the total number of homeless persons and subpopulations served by the project, at a particular point in time (when the project is at full capacity). Exhibit 2 Page 15 10/14/2010 ds will populate with information from the 2009 • application submission, if applicable. Please verify the accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 • Supportive Services for Participants Instructions: 1. Policies and practices consistent with the educational laws (required)- select Yes or No from the dropdown menu to denote if the applicant/sponsor has policies consistent with educational laws, including the McKinney-Vento Act, relating to the provision of educational and related services to individuals and families experiencing homelessness. 2. Designated staff person to ensure the homeless children receive educational needs (required)-select Yes or No from the dropdown menu to denote if the applicant/sponsor has a designated staff person responsible for ensuring that children are enrolled in school and connected to the appropriate services within the community, including early childhood education programs such as Head Start, Part C of the Individuals with Disabilities Education Act, and McKinney-Vento education services. 3. Obtain and remain in permanent housing (required for new projects)-_describe the supportive services that will be provided to help project participants locate and stabilize in permanent housing, access mainstream resources, and/or obtain employment. 4. Maximizing employment, income, and independent living(required for new projects)- describe the supportive services.that will be provided to help project participants locate employment and access mainstream resources for independent living. 5a. Supportive Services (no input required)-lists each basic supportive service (outreach, case management, life skills,job training, alcohol and drug abuse services, mental health and counseling, HIV/AIDS services, health/home health services, education and instruction, employment services, child care, transportation. and other)that may be provided to participants. 5b. Frequency (required for new projects)-select the frequency (daily, weekly, bi-weekly, monthly, bi-monthly,quarterly, does not apply)at which each basic supportive service is provided to participants. 6. Accessibility of community amenities (required for new projects)- select the level of accessibility of basic community amenities for project participants. Basic community amenities should be accessible to participants via walking, public transportation, driving, or transportation provided by the project. Additional resources: http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingprograml nfo http://esnaps.hudhre.info/training The.information entered into the form fields below should record the • capacity of the project to provide supportive services or access to services that participants require. 1. For projects serving families, does the Not Applicable applicant/sponsor have policies and practices that are consistent with, and do not restrict • • the exercise of rights provided by the education subtitle of the McKinney-Vento Act, and other laws relating to the provision of educational and related services to individuals and families experiencing homelessness? Exhibit 2 Page 17 10/14/2010 accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 2. For projects serving families, does the Not Applicable applicant/sponsor have a designated staff person responsible for ensuring that children are enrolled in school and connected to the appropriate services within the community, including early childhood education programs such as Head Start, Part C of the` Individuals with Disabilities Education Act, and McKinney-Vento education services? • Exhibit 2 Page 18 10/14/2010 0 0 D 0r (click on"Save"to auto- • c calculate) 7.Total Number of Adults '0"'" (click on"Save"to auto- calculate) . 8.Total Number of Children '0 - (click on"Save"to auto- calculate) Exhibit 2 Page 14 10/14/2010 13 DATE MAILED / 0 _& -7/ Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2_024210 Outreach for Participants • Instructions: • 1. Where homeless participants are coming from (required)-enter or update the percentage (%) related to the places from which homeless participants are coming (streets, emergency shelters, safe havens, or transitional housing who came directly from the streets, emergency shelter, or safe haven). Total of above percentages (calculated) -the percentages entered will sum in the Total of above percentages field. 2. If total is less than 100% - indicate the other places from which homeless persons enter the project, in the text box provided. 3. Outreach plan (required for new projects)-describe how the applicant/sponsor plans to bring homeless persons into the project. . 4. Contingency plan (required for new projects)-describe the contingency plan that the applicant/sponsor will implement if the project experiences difficulty in meeting the Bonus requirements to serve exclusively homeless and disabled individuals and families. The contingency plan may include re-evaluating the intake assessment procedures or outreach plan. • Additional resources: http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingPrograminfo . http://esnaps.hudhre.info/training Complete or update the form fields in the order of appearance. For renewal applications, the fields will populate with information from the 2009 application submission, if applicable. Please verify the accuracy of all populated fields. 1. Enter the percentage of homeless person(s) who will be served by the • proposed project for each of the following locations. • Note: this includes persons who ordinarily sleep in one of the places listed below but are spending a short time (30 consecutive days or less) in a jail, hospital, or other institution. 10% Persons who came from the street or other locations not meant for human habitation. 90% Person who came from Emergency Shelters. 0% Persons who came from Safe Havens. 0% Persons in TH who came directly from the street,Emergency Shelters,or Safe Havens. 100% Total of above percentages 2. If the total is less than 100%, describe very specifically where the other persons you propose to serve would be coming from, and how these persons would meet the HUD homeless definition. • Exhibit 2 • Page 19 10/14/2010 raining The.information entered into the form fields below should record the • capacity of the project to provide supportive services or access to services that participants require. 1. For projects serving families, does the Not Applicable applicant/sponsor have policies and practices that are consistent with, and do not restrict • • the exercise of rights provided by the education subtitle of the McKinney-Vento Act, and other laws relating to the provision of educational and related services to individuals and families experiencing homelessness? Exhibit 2 Page 17 10/14/2010 accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 Standard Performance Measures Instructions: For each applicable question on this form, the Applicant must establish performance measurement goals for this project. All applicants are required to set a housing stability goal and to select at least one other performance measure on which the grantee will report performance in the Annual Performance Report(APR). The LUniverse6 column specifies the total number of persons about whom the measure is expected to be reported. In the ,Target#,, column, applicants should specify the number of applicable clients (e.g., the number of persons for whom the goal is relevant)who are expected to achieve the measure within the operating year. The system will calculate a percentage in the "Target %"column. For example, if 80 out of 100 clients are expected to remain in the permanent housing program or exit to other permanent housing, the target% should be e,80%q,. 1. Specify the universe and target numbers for the following required performance measure(s). Click 'Save' to calculate the target percent (%). Housing Measure Universe(#) Target(#) Target(%) a. Persons remaining in permanent housing as of the end of the operating year. 22 18 82% b. Persons exiting to permanent housing(subsidized or unsubsidized)during 6 5 83% the operating year. 2. Choose one income-related performance measure from below, and specify the universe and target numbers for the goal. Click 'Save' to calculate the target percent (%). Housing Measure Universe(#) Target(#) Target(%) a.Persons age 18 and older who maintained or increased their 22 15 _68%a: total income(from all sources)as of the end of the operating year or program exit. • OR b.Persons age 18 through 61 who maintained or increased their 0% earned income as of the end of the operating year or program exit. Exhibit 2 Page 20 10/14/2010 % Persons who came from Safe Havens. 0% Persons in TH who came directly from the street,Emergency Shelters,or Safe Havens. 100% Total of above percentages 2. If the total is less than 100%, describe very specifically where the other persons you propose to serve would be coming from, and how these persons would meet the HUD homeless definition. • Exhibit 2 • Page 19 10/14/2010 raining The.information entered into the form fields below should record the • capacity of the project to provide supportive services or access to services that participants require. 1. For projects serving families, does the Not Applicable applicant/sponsor have policies and practices that are consistent with, and do not restrict • • the exercise of rights provided by the education subtitle of the McKinney-Vento Act, and other laws relating to the provision of educational and related services to individuals and families experiencing homelessness? Exhibit 2 Page 17 10/14/2010 accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 • Additional Performance Measures Specify up to three additional measures on which the project will report performance in the Annual Performance Report (APR). • Exhibit 2 Page 21 10/14/2010 cluding early childhood education programs such as Head Start, Part C of the` Individuals with Disabilities Education Act, and McKinney-Vento education services? • Exhibit 2 Page 18 10/14/2010 0 0 D 0r (click on"Save"to auto- • c calculate) 7.Total Number of Adults '0"'" (click on"Save"to auto- calculate) . 8.Total Number of Children '0 - (click on"Save"to auto- calculate) Exhibit 2 Page 14 10/14/2010 13 DATE MAILED / 0 _& -7/ • Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 Shelter Plus Care Rental Assistance Budget The following information summarizes the S+C rental assistance funding request for the total term of the project. To add information to this list, click on the icon and enter the requested information. Total Shelter Plus Care Rental Assistance $162,096 F1`A R Atrie� a _ r Totai'Units Total Requested IA-Omaha-Council Bluffs, NE-IA HUD :.. 22 162096 Exhibit 2 Page 22 10/14/2010 D 0r (click on"Save"to auto- • c calculate) 7.Total Number of Adults '0"'" (click on"Save"to auto- calculate) . 8.Total Number of Children '0 - (click on"Save"to auto- calculate) Exhibit 2 Page 14 10/14/2010 13 DATE MAILED / 0 _& -7/ • • Applicant: City of Omaha • 47-6006304 Project: Shelter Plus Care EX2 024210 . Shelter Plus Care Rental Assistance Budget Detail Instructions: Name of metropolitan or non-metropolitan fair market rent area (required) -select or update the FMR area in which the project is located. The list is sorted by state abbreviation. The selected FMR area will be used to populate the rents in the chart below. FMR Percentage (required)-the only available selection is 100% of the area FMR. Rent requests that are greater(101-110%) or less(1-99%)than the published FMR for a given area are no longer permitted. Still, the rental payments that are drawn from LOCCS or HUDCAPS must not exceed the actual negotiated rent for each unit or the FMRs in effect at the time of grant execution, whichever is less. The FMRs are available online at: http://www.huduser.org/datasets/fmr.html. • In addition, S+C/SRO and Section 8 SRO projects may operate SRO or 0-bedroom units only; however, the per unit rental payments that are drawn from LOCOS or HUDCAPS may not exceed the published FMR for an SRO unit size. Size of units (populated)-these options are system generated. Number of units (required)-for each unit size, enter or update the number units for which funding is being requested. For renewal projects, the number(s)entered should match the grant inventory worksheet. FMR amount (populated)-these fields are populated once the required fields have been completed and saved. Number of months (populated)- these fields are populated once the required fields have been completed and saved. Total (calculated)-these fields are totaled once the required fields have been completed and saved. • Additional resources: http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingPrograminfo http://esnaps.hudhre.info/training • Complete the following fields related to the S+C rental assistance funds being requested under the project. Type of Program S+C Metropolitan or non-metropolitan IA - Omaha-Council Bluffs, NE-IA HUD Metro fair market rent area FMR Area (1908599999) Rent requests must equal 100% of FMR Click on the "Save" button to populate the budget fields below In the budget chart below, enter or update the number of units for which funding is being requested. For renewal applications, the fields will populate with information from the 2009 application submission, if applicable. The number of units entered for each unit size should • correspond to the units indicated on the Grant Inventory Worksheet. The remaining fields will populate once all required information is completed and saved. Exhibit 2 Page 23 10/14/2010 olicies and practices that are consistent with, and do not restrict • • the exercise of rights provided by the education subtitle of the McKinney-Vento Act, and other laws relating to the provision of educational and related services to individuals and families experiencing homelessness? Exhibit 2 Page 17 10/14/2010 accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 • Size of`Jnits Number of Units FMR Number Total of Months SRO 0 x $405... . x 12 = $0 0 Bedroom 0 x $54.0 x 12. = $0 1 Bedroom 22 x $614 x 12 = $162,096 2 Bedrooms 0 x $766 x 12 = $0 II 3 Bedrooms 0 x $1,023 x 12 = $0 4 Bedrooms 0 x $1,052 x 12 = $0 5 Bedrooms 0 x $1,210 x 12 = $0 6 Bedrooms 0 x $:1,;366 x 12 = $0. 7 Bedrooms 0 x Vr525i x 11 : i.$0.. 8 Bedrooms 0 x $1"6'r33 °M x 12;:' $0`. 9 Bedrooms 0 x $1r84( x 12 $0,. Total,22 : �`' $1`62 096 . - 11 • Exhibit 2 Page 24 10/14/2010 units only; however, the per unit rental payments that are drawn from LOCOS or HUDCAPS may not exceed the published FMR for an SRO unit size. Size of units (populated)-these options are system generated. Number of units (required)-for each unit size, enter or update the number units for which funding is being requested. For renewal projects, the number(s)entered should match the grant inventory worksheet. FMR amount (populated)-these fields are populated once the required fields have been completed and saved. Number of months (populated)- these fields are populated once the required fields have been completed and saved. Total (calculated)-these fields are totaled once the required fields have been completed and saved. • Additional resources: http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingPrograminfo http://esnaps.hudhre.info/training • Complete the following fields related to the S+C rental assistance funds being requested under the project. Type of Program S+C Metropolitan or non-metropolitan IA - Omaha-Council Bluffs, NE-IA HUD Metro fair market rent area FMR Area (1908599999) Rent requests must equal 100% of FMR Click on the "Save" button to populate the budget fields below In the budget chart below, enter or update the number of units for which funding is being requested. For renewal applications, the fields will populate with information from the 2009 application submission, if applicable. The number of units entered for each unit size should • correspond to the units indicated on the Grant Inventory Worksheet. The remaining fields will populate once all required information is completed and saved. Exhibit 2 Page 23 10/14/2010 olicies and practices that are consistent with, and do not restrict • • the exercise of rights provided by the education subtitle of the McKinney-Vento Act, and other laws relating to the provision of educational and related services to individuals and families experiencing homelessness? Exhibit 2 Page 17 10/14/2010 accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 Attachments Instructions Logic Model-A template for the logic model can be downloaded from the documents menu (see left hand side of screen), modified, saved and uploaded here for the Exhibit 2 submission. Nonprofit Documentation - Documentation of the sponsor's nonprofit status must be uploaded, if the applicant and project sponsor are different entities, and the sponsor is a nonprofit organization. Rural Worksheet- Complete and attach the Rural worksheet located under the 'Reference Room' section of the esnaps training site - http://esnaps.hudhre.info PHA Certification - Non-PHA Applicants for S+C SRO and Section 8 SRO projects must submit a signed and dated letter from an authorized representative of the local PHA certify that the Applicant is authorized to act on behalf of the PHA. Document Type Required? Document Description Date Attached Logic Model Yes eLogic Model- Sh... 10/14/2010 Sponsor Nonprofit No Documentation Rural Housing Units Worksheet No PHA Certification Letter No • • • • • Exhibit 2 Page 25 10/14/2010 number units for which funding is being requested. For renewal projects, the number(s)entered should match the grant inventory worksheet. FMR amount (populated)-these fields are populated once the required fields have been completed and saved. Number of months (populated)- these fields are populated once the required fields have been completed and saved. Total (calculated)-these fields are totaled once the required fields have been completed and saved. • Additional resources: http://www.hudhre.info/index.cfm?do=viewHomelessAndHousingPrograminfo http://esnaps.hudhre.info/training • Complete the following fields related to the S+C rental assistance funds being requested under the project. Type of Program S+C Metropolitan or non-metropolitan IA - Omaha-Council Bluffs, NE-IA HUD Metro fair market rent area FMR Area (1908599999) Rent requests must equal 100% of FMR Click on the "Save" button to populate the budget fields below In the budget chart below, enter or update the number of units for which funding is being requested. For renewal applications, the fields will populate with information from the 2009 application submission, if applicable. The number of units entered for each unit size should • correspond to the units indicated on the Grant Inventory Worksheet. The remaining fields will populate once all required information is completed and saved. Exhibit 2 Page 23 10/14/2010 olicies and practices that are consistent with, and do not restrict • • the exercise of rights provided by the education subtitle of the McKinney-Vento Act, and other laws relating to the provision of educational and related services to individuals and families experiencing homelessness? Exhibit 2 Page 17 10/14/2010 accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Applicant: City of Omaha 47-6006304 Project: Shelter Plus Care EX2 024210 Attachment Details Document Description: eLogic Model - Shelter Plus Care Attachment Details Document Description: Attachment Details Document Description: Attachment Details Document Description: Exhibit 2 Page 26 10/14/2010 l Assistance $162,096 F1`A R Atrie� a _ r Totai'Units Total Requested IA-Omaha-Council Bluffs, NE-IA HUD :.. 22 162096 Exhibit 2 Page 22 10/14/2010 D 0r (click on"Save"to auto- • c calculate) 7.Total Number of Adults '0"'" (click on"Save"to auto- calculate) . 8.Total Number of Children '0 - (click on"Save"to auto- calculate) Exhibit 2 Page 14 10/14/2010 13 DATE MAILED / 0 _& -7/ 2010 eLogic Model® Information Coversheet .Ott .` Instructions When completing this section there are"mandatory"fields that must be completed.These fields are highlighted in yellow. The required data must be entered correctly to complete an eLogic Model®. After completing all mandatory fields on the coversheet click on the"Check Errors"button at the top of this page.Applicant Legal Name must match box 8a in the SF-424 in your application. Enter the legal name by which you are incorporated and pay taxes.CCR Doing Business is new for 2010 eLogic Model®. Only complete this field if your registration at CCR includes an entry in Doing Business as:(dba). Enter the DUNS#as entered into box 8c of the SF-424 Application for Federal Assistance form. Enter the City where your organization is located,this information must match the SF-424 data in your application.Use the dropdown to enter the Stale where your organization is located,this information must match the SF-424 data in your application. This information must match the SF-424 data in your application.Enter the Grantee Contact Name and email address in the field provided. Enter the name of the person that completed the eLogic Model®and their email address in the field provided.When completing the Project Information Section,applicants excep • Program Information HUD program Continuum of Care Program CFDA# 14.238 • Program Component Shelter+Care Program Grantee Information Applicant Legal Name City of Omaha CCR Doing Business As Name DUNS Number 076981265 I-I I City Omaha State NEBRASKA Zip Code 68183 1.1 Grantee Contact Name David Thomas • Grantee Contact email dthomas@ci.omaha.ne.us Logic Model Contact Name JoAnn Strong Logic Model Contact email jstrong@commall.org Project Information Project Name Shelter Plus Care • Project Location CitylCountylParish Omaha Project Location State NEBRASKA 1 Zip Code 68105 I-I • Project Type Shelter Plus Care • Construction Type Additional Information for Reporting(Leave Blank At the Time of Application) . Grants.Boy Application Number s HUD Award Number Zr 7; t - dr" "t:..r x,A ^x' :Wi• Logic Model Amendment Number lQ },;"t"'_..{ W.i'�,� ?';t.,.;'.,n <,.;,,,.,.;i•: elds will populate with information from the 2009 application submission, if applicable. The number of units entered for each unit size should • correspond to the units indicated on the Grant Inventory Worksheet. The remaining fields will populate once all required information is completed and saved. Exhibit 2 Page 23 10/14/2010 olicies and practices that are consistent with, and do not restrict • • the exercise of rights provided by the education subtitle of the McKinney-Vento Act, and other laws relating to the provision of educational and related services to individuals and families experiencing homelessness? Exhibit 2 Page 17 10/14/2010 accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • O • ev 9 Cp , E. a.,_ E 3 A u y 12.I''' ^^ Yam.. N H m m 3 0 0 . F= < m n f > v' �` U :O O g 0 C h ... Q H y a - e " ' 01 j p in ci f e c d m a 03 0 O h".', :': I :: i . ' N ON 01 n J J OUD c00 N J J tp 0 a a a N0 . N a u N a o s a u a a a a >ta 4. cv cv c,: ,. N N N O N O IN .c 3UI C N y 0 to cp m o> >, oE oi o E cc c N xd x 0 O w € 0c - €Nr € ww N m0 0 C ` � C L Cg a a.. u) aOIE aC r. i @m m EaEvy n V. nu � me m858 m0.Ea mGt c ' ' w = , m e m w a_ w !r N O. E L ' E cw 6 8 c . w v yC y C maN O c xE O'm o N OxN - p m xv,. v7 —` E x.? C E E ,, v �d r�'8 c oTo ; g ''8mL ca cax c S x a, d v N E. asy4s_r •.;g m c • m e o a w a E toE a m r co . a c' 8 8 2 p a a a ' a' x a 2 0 0 x 2 cnaV cco (Lain ' + w '0 y0 i rn A c 1 v c V) 't E O' pa c Y - ��, _� ` ce pa 0 1 7 o N o o J > > 11/ 0' CC � ,Lpye J J • J J a' � y T a a > > > > °' w > > �' 42 wig-`Y x u u rc a a u > xr.; N n : • a a9 a o a m m E 'ce c Et o a m m o ap` N <a': E = o w � 2�a d -i c w u ,m x E m a 'c'� M cEc 0 E o 2 .m E E O c'_ + 11..)., '� 1 rna E cx n>U> d L k• :y 2 CI_ — m • N j T 0> E O x c p 0 °0i O u b s P�,c a v o W � � �'a p� �°~' E 5, . .� J O m o d O ry p m U O O I 0 as a.0a m EE E aci E _v c .! Z 2 ° o Z w n m 52-m o o `o flh' c c = E N aci °' In m 1 kU J OI Q^ dC C10 wIll p ui . d m. 0 o = w a a' a > m E ' 'di 'm Q C p F E L c c x L L o 0 ._ p CC r�. o , :i2.l'fi N c, educational and related services to individuals and families experiencing homelessness? Exhibit 2 Page 17 10/14/2010 accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • • N f' .k co id A d Q:.' ( 9 N C C C y Zu- ti Q d o. h U O 1,1 o U 7.j a e w C.I i=. ill ill di w di JJJw w Jw w J —IuJ J —I J Itre u at It am ` n ua uu^ ;' ?ore ZJ -dti. 03 arg 3- �..� O. t' Y,'LjS"y' 1 E.. V 4, d - o o G . ' c a; a C 13 i c W 1 cr) u J wu uati V u u u u > >> J> -Ic u > -Io C C i- � w u u > a a> J a> J aJ a0dois f k+• > > -Ia It V' a d. y rt J Ja a a atu It d i p aQ ttaCD s µ ; IA 4, , ty,r ;0 E `"• a:_ m d 4` c' U d O, ,„ i T. O dd L n d va ,., O } 0 U O d d E c d - m A 2 c ' z z o a o z 1 , re Q a E d s:i ) c c = E ca a r N c u a m . a c a os- a 8 1' ` o x,✓ .; O'm o N OxN - p m xv,. v7 —` E x.? C E E ,, v �d r�'8 c oTo ; g ''8mL ca cax c S x a, d v N E. asy4s_r •.;g m c • m e o a w a E toE a m r co . a c' 8 8 2 p a a a ' a' x a 2 0 0 x 2 cnaV cco (Lain ' + w '0 y0 i rn A c 1 v c V) 't E O' pa c Y - ��, _� ` ce pa 0 1 7 o N o o J > > 11/ 0' CC � ,Lpye J J • J J a' � y T a a > > > > °' w > > �' 42 wig-`Y x u u rc a a u > xr.; N n : • a a9 a o a m m E 'ce c Et o a m m o ap` N <a': E = o w � 2�a d -i c w u ,m x E m a 'c'� M cEc 0 E o 2 .m E E O c'_ + 11..)., '� 1 rna E cx n>U> d L k• :y 2 CI_ — m • N j T 0> E O x c p 0 °0i O u b s P�,c a v o W � � �'a p� �°~' E 5, . .� J O m o d O ry p m U O O I 0 as a.0a m EE E aci E _v c .! Z 2 ° o Z w n m 52-m o o `o flh' c c = E N aci °' In m 1 kU J OI Q^ dC C10 wIll p ui . d m. 0 o = w a a' a > m E ' 'di 'm Q C p F E L c c x L L o 0 ._ p CC r�. o , :i2.l'fi N c, educational and related services to individuals and families experiencing homelessness? Exhibit 2 Page 17 10/14/2010 accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 ATTACHMENT 2 EQUAL EMPLOYMENT OPPORTUNITY CLAUSE During the performance of this Contract, the Contractor agrees as follows: (1) The Contractor and its subcontractors shall not discriminate against any employee or applicant for employment because of race, religion, color, sex, age, national origin, handicap or familial status. As used herein, the work "treated" shall mean and include, without limitation, the following: Recruited, whether by advertising or by other means; compensated; selected for training, including apprenticeship; promoted; upgraded; demoted; downgraded; transferred; laid off; and terminated. The Contractor agrees to and shall post in conspicuous places, available to employees and applicants for employment, notices to be provided by the contracting officers setting forth the provisions of this nondiscrimination clause. (2) The Contractor and its subcontractors shall, in all solicitations or advertisements for employees placed by or on behalf of the Contractor, state that all qualified applicants will receive consideration for employment without regard to race, religion, color, sex, national origin, age, handicap or familial status. (3) The Contractor and its subcontractors shall send to each representative of workers with which he has a collective bargaining agreement or other contract or understanding a notice advising the labor union or worker's representative of the Contractor's commitments under the equal employment opportunity clause of the City and shall post copies of the notice in conspicuous places available to employees and applicants for employment. (4) The Contractor and its subcontractors shall furnish to the City's Human Rights and Relations Director all federal forms containing the information and reports required by the federal government for federal contracts under federal rules and regulations, including the information required by Omaha Municipal Code Sections 10-192 to 10-194, inclusive, and shall permit reasonable access to his records. Records accessible to the Human Rights and Relations Director shall be those which are related to Paragraphs (1) through (7) of this subsection and only after reasonable notice is given to the Contractor. The purpose for this provision is to provide for investigation to ascertain compliance with the program provided for herein. (5) The Contractor and its subcontractors shall take such actions with respect to any subcontractor as the City may direct as a means of enforcing the provisions of Paragraphs (1) through (7) herein; including penalties and sanctions for noncompliance; however, in the event the Contractor becomes involved in or is threatened with litigation as the result of such directions by the City, the City will enter into such litigation as is necessary to protect the interests of the City and to effectuate the provisions of this division; and in the case of contracts receiving N c, educational and related services to individuals and families experiencing homelessness? Exhibit 2 Page 17 10/14/2010 accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 federal assistance, the Contractor or the City may request the United States to enter into such litigation to protect the interests of the United States. (6) The Contractor shall file and shall cause his subcontractors, if any, to file compliance reports with the Contractor in the same form and to the same extent as required by the federal government for federal contracts under federal rules and regulations. Such compliance reports shall be filed with the Human Rights and Relations Director. Compliance reports filed at such times as directed shall contain information as to the employment practices, policies, programs and statistics of the Contractor and his subcontractors. (7) The Contractor shall include the provisions of Paragraphs (1) through (7) of this Section, "Equal Employment Opportunity Clause", and Omaha Municipal Code Section 10-193 in every contract, subcontract or purchase order so that such provisions will be binding upon each subcontractor or vendor. (Code 1980, Section 10-192; Ordinance No. 35344, Sections 1, 9-26-00) ive consideration for employment without regard to race, religion, color, sex, national origin, age, handicap or familial status. (3) The Contractor and its subcontractors shall send to each representative of workers with which he has a collective bargaining agreement or other contract or understanding a notice advising the labor union or worker's representative of the Contractor's commitments under the equal employment opportunity clause of the City and shall post copies of the notice in conspicuous places available to employees and applicants for employment. (4) The Contractor and its subcontractors shall furnish to the City's Human Rights and Relations Director all federal forms containing the information and reports required by the federal government for federal contracts under federal rules and regulations, including the information required by Omaha Municipal Code Sections 10-192 to 10-194, inclusive, and shall permit reasonable access to his records. Records accessible to the Human Rights and Relations Director shall be those which are related to Paragraphs (1) through (7) of this subsection and only after reasonable notice is given to the Contractor. The purpose for this provision is to provide for investigation to ascertain compliance with the program provided for herein. (5) The Contractor and its subcontractors shall take such actions with respect to any subcontractor as the City may direct as a means of enforcing the provisions of Paragraphs (1) through (7) herein; including penalties and sanctions for noncompliance; however, in the event the Contractor becomes involved in or is threatened with litigation as the result of such directions by the City, the City will enter into such litigation as is necessary to protect the interests of the City and to effectuate the provisions of this division; and in the case of contracts receiving N c, educational and related services to individuals and families experiencing homelessness? Exhibit 2 Page 17 10/14/2010 accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 ATTACHMENT 2 SECTION 3 CLAUSE All Section 3 covered contracts shall include the following clause (referred to as the Section 3 clause): A. The work to be performed under this contract is subject to the requirements of Section 3 of the Housing and Urban Development Act of 1968, as amended, 12 U.S.C. 1701u (Section 3). The purpose of Section 3 is to ensure that employment and other economic opportunities generated by HUD assistance or HUD-assisted projects covered by Section 3 shall, to the greatest extent feasible, be directed to low- and very low-income persons, particularly persons who are recipients of HUD assistance for housing. B. The parties to this contract agree to comply with HUD's regulations in 24 CFR part 135, which implement Section 3. As evidenced by their execution of this contract, the parties to this contract certify that they are under no contractual or other impediment that would prevent them from complying with the part 135 regulations. C. The contractor agrees to send to each labor organization or representative of workers with which the contractor has a collective bargaining agreement or other understanding, if any, a notice advising the labor organization or workers' representative of the contractor's commitments under this Section 3 clause, and will post copies of the notice in conspicuous places at the work site where both employees and applicants for training and employment positions can see the notice. The notice shall describe the Section 3 preference, shall set forth minimum number and job titles subject to hire, availability of apprenticeship and training positions, the qualifications for each; and the name and location of the person(s) taking applications for each of the positions; and the anticipated date the work shall begin. D. The contractor agrees to include this Section 3 clause in every subcontract subject to compliance with regulations in 24 CFR part 135, and agrees to take appropriate action, as provided in an applicable provision of the subcontract or in this Section 3 clause, upon a finding that the subcontractor is in violation of the regulations in 24 CFR part 135. The contractor will no6t subcontract with any subcontractor where the contractor has notice or knowledge that the subcontractor has been found in violation of the regulations in 24 CFR part 135. E. The contractor will certify that any vacant employment positions, including training positions, that are filled (1) after the contractor is selected but before the contract is executed, and (2) with persons other than those to whom the regulations of 24 CFR part 135 require employment opportunities to be directed were not filled to circumvent the contractor's obligations under 24 CFR part 135. F. Noncompliance with HUD's regulations in 24 CFR part 135 may result in sanctions, termination of this contract for default, and debarment or suspension from future HUD- assisted contracts. s to individuals and families experiencing homelessness? Exhibit 2 Page 17 10/14/2010 accuracy of all populated fields. Exhibit 2 Page 2 10/14/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • G. With respect to work performed in connection with Section 3 covered Indian housing assistance, Section 7(b) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450e) also applies to the work to be performed under this contract. Section 7(b) requires that to the greatest extent feasible (i) preference and opportunities for training and employment shall be given to Indians, and (ii) preference in the award of contracts and subcontracts shall be given to Indian organizations and Indian-owned Economic Enterprises. Parties to this contract that are subject to the provisions of Section 8 and Section 7(b) agree to comply with Section 3 to the maximum extent feasible, but not in derogation of compliance with Section 87 (b). Providing Other Economic Opportunities. (a) General. In accordance with the findings of the Congress, as stated in Section 3, that other economic opportunities offer an effective means of empowering low- income persons, a recipient is encouraged to undertake efforts to provide to low- income persons economic opportunities other than training, employment and contract awards, in connection with Section 3 covered assistance. • (b) Other training and employment-related opportunities. Other economic opportunities to train and employ Section 3 residents include, but need not be limited to, use of "upward mobility", "bridge" and trainee positions to fill vacancies; and hiring Section 3 residents in part-time positions. (c) Other business-related economic opportunities: (1) A recipient or contractor may provide economic opportunities to establish, stabilize or expand Section 3 business concerns, including micro-enterprises. Such opportunities include, but are not limited to formation of Section 3 joint ventures, financial support for affiliating with franchise development, use of labor only contracts for building trades, purchase of supplies and materials from housing authority resident-owned businesses, purchase of materials and supplies from PHA resident-owned businesses and use of procedures under 24 CFR part 963 regarding HA contracts to HA resident-owned businesses. A recipient or contractor may employ these methods directly or may provide incentives to non-Section 3 businesses to utilize such methods to provide other economic opportunities to low-income persons. (2) A Section 3 joint venture means an association of business concerns, one of which qualifies as a Section 3 business concern, formed by written joint venture agreement to engage in and carry out a specific business venture for which purpose the business concerns combine their efforts, resources and skills for joint profit, but not necessarily on a continuing or permanent basis for conducting business generally, and for which the Section 3 business concern: (i) Is responsible for a clearly defined portion of the work to be performed and holds management responsibilities in the joint venture; and (ii) Performs at least 25 percent of the work and is contractually entitled to compensation proportionate to its work. 4/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 �QvsIrvc,��� o ��:. ,.,_,,. e 1, -P'4- - -\j'AILL-Q-4-- 3 CC SHELTER PLUS CARE RENTAL ASSISTANCE PLAN June 15, 2006 Document Description: Attachment Details Document Description: Attachment Details Document Description: Exhibit 2 Page 26 10/14/2010 l Assistance $162,096 F1`A R Atrie� a _ r Totai'Units Total Requested IA-Omaha-Council Bluffs, NE-IA HUD :.. 22 162096 Exhibit 2 Page 22 10/14/2010 D 0r (click on"Save"to auto- • c calculate) 7.Total Number of Adults '0"'" (click on"Save"to auto- calculate) . 8.Total Number of Children '0 - (click on"Save"to auto- calculate) Exhibit 2 Page 14 10/14/2010 13 DATE MAILED / 0 _& -7/ • OMAHA HOUSING AUTHORITY SHELTER PLUS CARE RENTAL ASSISTANCE PROGRAM • June 15, 2006 . • Introduction • This plan outlines the criteria for the Omaha Housing Authority's administration and operation of the Shelter Plus Care Rental Assistance • • program, which.is a non-discriminatory, equal opportunity peiinanent housing program for chronically homeless individuals (not families), as created by the Agreement between the City of Omaha (CITY) and the Omaha Housing Authority (OHA). The Shelter Plus Care Rental Assistance program is the result of a five-year Shelter Plus Care grant awarded the City of Omaha by the US Department of Housing and Urban Development. The term of this grant is from August 1, 2006 through and including July 31, 2011. Upon the expiration of this grant, it is the intention of the City of Omaha to seek a "renewal grant" so that participants in the program continue to receive rental. assistance. It is the • responsibility of OHA to infant' participants of the current grant terms and of the fact that though renewal funding will be sought, there is no guarantee that it will be obtained. • II. Rental Assistance • Rental assistance provided under this program shall be tenant-based. Tenant- based rental assistance shall mean a foiui of rental assistance in which the assisted participant may move from a dwelling unit with a right to continued assistance. The term of the rental assistance under this program continues so long as the client remains eligible and the Shelter Plus Care program remains in effect. The contract between the participant and the Omaha Housing Authority must be for not less than one year, unless by mutual agreement by the participant and OHA. Participants will pay 30% of their .adjusted monthly income or 10% of their monthly gross income, whichever is greater. Income of participants must be calculated in accordance with 24 CFR 5.609 and 24 CFR 5,611(a). Participant income will be examined initially, and at least annually thereafter, to deteuiiine the amount of rent payable by the participant. 1 employ these methods directly or may provide incentives to non-Section 3 businesses to utilize such methods to provide other economic opportunities to low-income persons. (2) A Section 3 joint venture means an association of business concerns, one of which qualifies as a Section 3 business concern, formed by written joint venture agreement to engage in and carry out a specific business venture for which purpose the business concerns combine their efforts, resources and skills for joint profit, but not necessarily on a continuing or permanent basis for conducting business generally, and for which the Section 3 business concern: (i) Is responsible for a clearly defined portion of the work to be performed and holds management responsibilities in the joint venture; and (ii) Performs at least 25 percent of the work and is contractually entitled to compensation proportionate to its work. 4/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 As a condition of participation in the program, each participant must agree to supply the information or documentation necessary to verify the participant's • income. Participants must provide the recipient infoiniation at any time regarding changes in income or other .circumstances that may result in changes to a participant's rental payment. Adjustments to a participant's rental payment will be made as necessary. Grant funds can also be used to help offset utility costs paid by the participant if utilities are not included in the rent. Where rent does not include utilities, • the participant's contribution to rent is reduced to allow for a reasonable utility allowance. (Note: If the reasonable utility allowance is more than the participant's rent contribution, the participant must be reimbursed for the difference from Shelter Plus Care grant funds.) III. Participant Eligibility and Selection Rental assistance will be provided only to chronically homeless men and women with special emphasis on those who are seriously mentally ill; have chronic problems with alcohol, drugs, or both; or have AIDS and related diseases Definition: "Chronic homelessness" is meant to define an unaccompanied homeless individual with a disabling condition who has either been continuously homeless for a year or more or has had at least four (4) episodes of homelessness in the past three (3) years. To be considered chronically homeless, persons must have been sleeping in a place not meant for human habitation (e.g., living on the streets) and/or in emergency shelter during that time (Note that this definition of chronic homelessness does not include families). In addition, to be identified as chronically homeless, an individual must have a disabling condition, defined as follows: A diagnosable substance • use disorder, serious mental illness, developmental disability, or chronic physical illness or disability, including the co-occurrence of two or more of these'conditions. "Eligible person" means a homeless person with disabilities (primarily persons who are seriously mentally ill; have chronic problems with alcohol, drugs, or both; or have AIDS and related diseases). • Rental assistance will be provided only to low-income individuals, i.e., individuals with an annual income not in excess of 50 percent of the median income for the area as determined by the Department of Housing and Urban Development. • Candidates for tenant rental assistance are to be referred by Metro Area Continuum of Care for the Homeless agencies, i.e., Community Alliance, Siena/Francis House, and the Salvation Army. These agencies are to document client eligibility, i.e., documentation of chronic homelessness, income and disability. These agencies are also to engage in outreach activities and use their-best efforts to ensure that eligible hard-to-reach persons any and all races, colors, religions, sexes, ages, national origins, familial statuses, or disabilities.who may qualify for assistance are served by Shelter Plus Care (referred to as S+C). compensation proportionate to its work. 4/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • Participant Selection • • Participants are to be accepted on a first-come-first-serve basis provided the following: • Participants are referred by a Metro Area Continuum of Care for the Homeless agency; • • Participant referrals are accompanied by chronic homelessness, income and disability documentation (provided by the referring agency); • Referring agency has secured housing for the participant that meets established housing requirements; • Referring agency agrees to coordinate, provide and document supportive services for participants in an amount approximately equal in value to the amount clients receive for rental assistance. Such services include • outreach, case management, psychiatric assessment, diagnosis and treatment, psychiatric medications, day rehabilitation, vocational services, community support services and assertive community treatment services (Note: S+C match is be•tracked on a foriu and documented. As indicated, match is overall, not unit-by-unit, client-by-client, or year-by-year. Match is overall for the life of the project. Match from in-kind salaries (like a case manager) must be documented by time and activity sheets, not a percent of his/her salary); • Participants agree to take part in the supportive services provided through the referring agency. IV. Participant Housing • Metro Area Continuum of Care for the Homeless agencies shall locate participants in apartment housing within walking distance to public transportation and in close proximity to amenities such as a grocery store, medical and mental health services, pharmacy, places of worship and recreational opportunities. Unit selection'will be done by the Continuum of Care agency coordinating participant supportive services in collaboration with the participant. It is important that participants live in locations that permit easy delivery of case management and other supportive services. At the same time, units must be • acceptable to participants. Both participant and Metro Area Continuum of Care agency must agree on the selected unit before a participant may be placed in it. Community Alliance clients are required to reside in Community Alliance • Residential Services units for at least the first year of each client's tenant rental assistance so as to ensure the needed case management and supportive services. • 3 ssistance are to be referred by Metro Area Continuum of Care for the Homeless agencies, i.e., Community Alliance, Siena/Francis House, and the Salvation Army. These agencies are to document client eligibility, i.e., documentation of chronic homelessness, income and disability. These agencies are also to engage in outreach activities and use their-best efforts to ensure that eligible hard-to-reach persons any and all races, colors, religions, sexes, ages, national origins, familial statuses, or disabilities.who may qualify for assistance are served by Shelter Plus Care (referred to as S+C). compensation proportionate to its work. 4/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Unit selection will be done by Community Alliance in collaboration with the participant. The selected unit must be acceptable to both parties before a • participant may be placed in it. • (a) Initial occupancy agreement. Participants must enter into an occupancy agreement for a teini of at least one month. The occupancy agreement must be automatically renewable upon expiration, except on prior notice by either party. (b) Te111is of agreement. In addition to standard lease provisions, the occupancy agreement may also include a provision requiring the participant to take part in the supportive services • provided through the program as a requirement of continued occupancy. (c) Housing Quality Standards and Inspections. Housing assisted under this part must meet the applicable housing quality standards (HQS) under Sec. 982.401 of this title—accept that Sec. 982.401(j) of this.title does not apply—and, for SRO under Sec. 882.803 (b) of this title. Omaha Housing Authority.will ensure that any unit occupied by an individual receiving rental assistance under this program will be inspected upon their initial occupancy, and annually thereafter, to determine if each unit meets the Housing Quality Standards (HQS) and lead-based paint regulations. Should any unit not meet these standards and regulations, OHA will notify the owner of such unit of any deficiencies and provide recommendations to remedy such violations. The unit will then be re-inspected within 30 days to determine if the owner has complied with the HQS regulations. Assistance will not be provided for the units that fail to meet the HQS unless the owner corrects any deficiencies within 30 days from the date of the lease agreement . and the recipient verifies that all deficiencies have been corrected. . (d) Rent Reasonableness Assistance will only be provided for a unit for which the rent is reasonable. OHA will determine•whether the rent charged for the unit receiving rental assistance is reasonable in relation to .rents being charged for comparable unassisted units, taking into account the location, size, type, quality, amenities, facilities, and management and maintenance of each unit, as well as not in excess of rents currently being charged by the same owner for comparable unassisted units. (e) T eiinination•of Assistance At all times, OHA will be in communication with the Metro Area Continuum • of Care agencies to determine if participants are complying with their program 4 of Care for the Homeless agencies, i.e., Community Alliance, Siena/Francis House, and the Salvation Army. These agencies are to document client eligibility, i.e., documentation of chronic homelessness, income and disability. These agencies are also to engage in outreach activities and use their-best efforts to ensure that eligible hard-to-reach persons any and all races, colors, religions, sexes, ages, national origins, familial statuses, or disabilities.who may qualify for assistance are served by Shelter Plus Care (referred to as S+C). compensation proportionate to its work. 4/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • requirements. The Metro Area Continuum of Care agencies will advise OHA • of program violations, such as failure to participate in programs, failure to pay rent, or failure to occupy a unit. OHA may terminate assistance to a participant who violates program requirements or conditions of occupancy. OHA must exercise judgment and examine all extenuating circumstances in determining when violations are serious enough to warrant termination, so that a participant's assistance is terminated only in the most severe cases. OHA • is not prohibited from • resuming assistance to a participant whose assistance has been terminated. • In terminating assistance to a participant, OHA must provide a formal process that recognizes the rights of individuals receiving assistance to due process of law. This process, at a minimum, must consist of: (1) Written notice to the participant containing a clear statement of the reasons for termination; (2) A review of the decision, in which the participant is given the opportunity to present written or oral objections before a person other than the person (or a subordinate of that person) who made or approved the termination decision; and (3) Prompt written notice of the final decision to the participant. V. Monitoring and Reporting • The Omaha Housing Authority shall submit monthly progress reports to the City Planning Department delineating Omaha Housing Authority and Metro Area Continuum of Care agency accomplishments for the previous 30 day • period on the specific activities undertaken related to the Shelter Plus Care Program. The City of Omaha will site monitor OHA's administration of the Shelter Plus Care program on a periodic basis to examine the adequacy of the following: • participant eligibility documentation, the collection. of participant • demographic statistics, the calculation of participant rent (both calculations — 30% of monthly adjusted income and 10% of monthly gross income -- should be present in a client's file so that the determination of the greater is clear), and other areas of pe rformance program ram as may be important to monitor. VI. Security Deposits and Damages • Shelter Plus Care Tenant Rental Assistance funds ma.y be used for security deposits for qualified tenants. The property must pass inspection and the lease and Shelter Plus Care Rental Assistance Contracts must be executed before the security deposit is paid. Security deposits will be paid directly to the • owner of the rental unit and shall be returned to the Omaha Housing Authority once the tenant vacates the property in accordance with the lease. Security • deposits on units in an amount up to one month's rent are allowable. best efforts to ensure that eligible hard-to-reach persons any and all races, colors, religions, sexes, ages, national origins, familial statuses, or disabilities.who may qualify for assistance are served by Shelter Plus Care (referred to as S+C). compensation proportionate to its work. 4/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 Recipients may use grant funds in an amount up to one month's rent to pay for any damage to housing due to the action of a participant. • VII. Distribution of Information • OHA and all Metro Area Continuum of care agencies shall make information available to all interested persons regarding this assistance at their offices, and . • this information will include location of services under the program for those who are handicapped—in :.____ the Fair Housing Act. Pamphlets and/or flyers will be available to interested parties, and a copy of this plan will be provided upon request. VIII. Relocation Displacement of participants on the program should.be minimalized as much as possible for program continuity and personal security. A displaced person • must be provided relocation assistance at the levels described in, and in accordance with, the requirements of the Uniform Relocation Assistance and • Real Property Acquisition Policies Act of 1970 (URA) (42 U.S.C. 4601-4655) and implementing regulations at 49 CFR part 24. IX. Participant Obligations 1. Participants must supply any information OHA determines is necessary in the administration of the program, including social security numbers, submission of required evidence of citizenship or eligible immigration status, and any infoiuiation requested for use in an annual or interim examination of household income and composition. All infoiniation supplied must be true and complete. 2. Participants must attend appointments for all annual and interim examinations of household income and composition in order to determine continued program eligibility. 3. Participants must allow and participate in at least annual. inspections of the property to ensure that it meets Housing Quality Standards. 4. Participants must comply with the Housing Quality Standards. 5. Participants must pay their portion of the rent. (Participants will pay 30% of their adjusted monthly income or 10% of their monthly gross income, whichever is greater.) • 6. Participants must report increases or decreases in household income • within ten (10) days. • 7. Participants must enter into an occupancy agreement, which may be in the foini of a lease. • ter Plus Care Tenant Rental Assistance funds ma.y be used for security deposits for qualified tenants. The property must pass inspection and the lease and Shelter Plus Care Rental Assistance Contracts must be executed before the security deposit is paid. Security deposits will be paid directly to the • owner of the rental unit and shall be returned to the Omaha Housing Authority once the tenant vacates the property in accordance with the lease. Security • deposits on units in an amount up to one month's rent are allowable. best efforts to ensure that eligible hard-to-reach persons any and all races, colors, religions, sexes, ages, national origins, familial statuses, or disabilities.who may qualify for assistance are served by Shelter Plus Care (referred to as S+C). compensation proportionate to its work. 4/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • 8. Participants must abide by all terms of their occupancy agreements, which may be in the form of a lease. 9. Participants must participate in the services provided according to the terms of their occupancy agreements. • 10. Participants must use their unit as their only residence, and must not • sublet or lease out the unit to other parties. Only eligible individuals approved by OHA are allowed to live in the unit. •11. Participants must not commit fraud, bribery or any other corrupt or criminal act in connection with the program. X. Program Fraud g Prohibited Actions An applicant or participant in this program must not knowingly: • Make a false statement to OHA [Title 18 U.S.C. Section 1001]. • Commit fraud, bribery, or any other corrupt or criminal act in connection with any federal housing program [24 CFR 982.552(c)(iv)]. • • OHA will be responsible for ensuring that funds made available under this program are spent in accordance with HUD .requirements. OHA will be responsible for detecting investigation, and preventing errors and program abuse, and will implement corrective measures and penalties. • OHA will discuss program compliance and integrity issues during the initial referral appointment, and will have the participant(s) acknowledge their obligations under the program. • • OHA will provide each applicant and participant with the publication "Things You Should Know" (HUD-1140-OIG) that explains the types • of actions a participant must avoid and the penalties for program abuse. • OHA will place a warning statement about the penalties for fraud (as described in the False Statement Act, U.S.C. 1001 and 1010) on key PHA forms and foiur letters that request information from a family or owner. • OHA staff will be required to review and explain the contents of all HUD-and-OHA-required forms prior to requesting family member signatures. OHA will employ a variety of methods to detect errors and program abuse. OHA may investigate possible instances of error or abuse using all available program and public records. • For each investigation of program abuse the OHA will deteuuine (1) whether an error or program abuse has occurred, (2) whether any amount of money is nspection and the lease and Shelter Plus Care Rental Assistance Contracts must be executed before the security deposit is paid. Security deposits will be paid directly to the • owner of the rental unit and shall be returned to the Omaha Housing Authority once the tenant vacates the property in accordance with the lease. Security • deposits on units in an amount up to one month's rent are allowable. best efforts to ensure that eligible hard-to-reach persons any and all races, colors, religions, sexes, ages, national origins, familial statuses, or disabilities.who may qualify for assistance are served by Shelter Plus Care (referred to as S+C). compensation proportionate to its work. 4/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 • owed the OHA, and (3) what corrective measures or penalties will be assessed. All errors and instances of program abuse must be corrected prospectively. Whether OHA will enforce other corrective actions and penalties depends upon the nature of the error or program abuse. OHA will take into • consideration (1) the seriousness of the offense and the extent of participation or culpability of participants, (2) any special circumstances surrounding the. case, (3) any mitigating circumstances related to the disability of participants, and (4) the effects of a particular remedy of participants who were not involved in the offense. • In the case of participant-caused errors or program abuse, the participant will be required to repay any excess subsidy received. OHA may, but is not required to, offer the participant a repayment agreement. If the participant fails to repay the excess subsidy, the OHA will terminate the participant's assistance. The OHA will not reimburse the participant or any underpayment of assistance when the underpayment clearly is caused by the participant. XI. Changes to Sheller Plus Care Rental Assistance Plan . Proposed changes to the Shelter Plus Care Rental Assistance Plan by the Omaha Housing Authority are subject to approval by the City of Omaha Planning Department Director and must be in accord with Shelter. Plus Care Program regulations located at 24 CFR 582. • • • • with the publication "Things You Should Know" (HUD-1140-OIG) that explains the types • of actions a participant must avoid and the penalties for program abuse. • OHA will place a warning statement about the penalties for fraud (as described in the False Statement Act, U.S.C. 1001 and 1010) on key PHA forms and foiur letters that request information from a family or owner. • OHA staff will be required to review and explain the contents of all HUD-and-OHA-required forms prior to requesting family member signatures. OHA will employ a variety of methods to detect errors and program abuse. OHA may investigate possible instances of error or abuse using all available program and public records. • For each investigation of program abuse the OHA will deteuuine (1) whether an error or program abuse has occurred, (2) whether any amount of money is nspection and the lease and Shelter Plus Care Rental Assistance Contracts must be executed before the security deposit is paid. Security deposits will be paid directly to the • owner of the rental unit and shall be returned to the Omaha Housing Authority once the tenant vacates the property in accordance with the lease. Security • deposits on units in an amount up to one month's rent are allowable. best efforts to ensure that eligible hard-to-reach persons any and all races, colors, religions, sexes, ages, national origins, familial statuses, or disabilities.who may qualify for assistance are served by Shelter Plus Care (referred to as S+C). compensation proportionate to its work. 4/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 C-25A CITY OF OMAHA LEGISLATIVE CHAMBER Omaha,Nebraska RESOLVED BY THE CITY COUNCIL OF THE CITY OF OMAHA: WHEREAS, on September 20, 2010, the U.S. Department of Housing and Urban Redevelopment published in the Federal Register a Notice of Funding Availability for Continuum of Care Homeless Assistance designed to help communities develop Continuum of Care systems to assist homeless persons; and, WHEREAS, Continuum of Care Homeless Assistance funding is designed to create community systems for combating homelessness; and, WHEREAS, the Metro Area Continuum of Care for the Homeless is comprised of organizations providing shelter and services to homeless individuals and families on an area-wide basis; and, WHEREAS, the City of Omaha participated in an inclusive community process for developing and implementing a Continuum of Care strategy which included participation by the membership of the Metro Area Continuum of Care for the Homeless; and, WHEREAS, the City of Omaha developed and submitted to the U.S. Department of Housing and Urban Development a consolidated application with Heartland Family Service, The Stephen Center, Community Alliance, The Salvation Army and others for Continuum of Care Funding Assistance; and, WHEREAS, on January 19, 2011, the U.S. Department of Housing and Urban Development notified the City of Omaha of the selection of the City of Omaha project entitled, "Rental Assistance for the Chronically Homeless" for funding under the Fiscal Year 2010 Shelter Plus Care Program; and, WHEREAS, the U.S. Department of Housing and Urban Development has awarded Shelter Plus Care funds and has assigned a grant project number for the Project Sponsor as follows: NE0039C7D011001 for the "Rental Assistance for the Chronically Homeless" in the amount of $158,136.00(Funding Year 2010,Fund 12196, Organization 128034); and, WHEREAS, the City of Omaha agrees to pay the Omaha Housing Authority $12,650.00 from the S+C grant for the cost of administering the City's "Rental Assistance for the Chronically Homeless"program(24 CFR 582.105 (e));and, WHEREAS, the Omaha Housing Authority possesses the administrative capability and agrees to administer the City's"Rental Assistance for the Chronically Homeless"program; and, By Councilmember Adopted City Clerk Approved Mayor • For each investigation of program abuse the OHA will deteuuine (1) whether an error or program abuse has occurred, (2) whether any amount of money is nspection and the lease and Shelter Plus Care Rental Assistance Contracts must be executed before the security deposit is paid. Security deposits will be paid directly to the • owner of the rental unit and shall be returned to the Omaha Housing Authority once the tenant vacates the property in accordance with the lease. Security • deposits on units in an amount up to one month's rent are allowable. best efforts to ensure that eligible hard-to-reach persons any and all races, colors, religions, sexes, ages, national origins, familial statuses, or disabilities.who may qualify for assistance are served by Shelter Plus Care (referred to as S+C). compensation proportionate to its work. 4/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 C-25A CITY OF OMAHA LEGISLATIVE CHAMBER Omaha,Nebraska Page 2 WHEREAS, in the Shelter Plus Care Program, supportive services are the required "match" and must be provided in an amount equal to the amount of rental assistance; and, WHEREAS, rental assistance vouchers are available only to chronically homeless individuals referred by Metro Area Continuum of Care agencies (Community Alliance Rehabilitation Services, Siena/Francis House, The Salvation Army, among others)who, in turn, will coordinate, provide and document supportive services in an aggregate amount equal to the amount of rental assistance received($158,136.00); and, WHEREAS, Shelter Plus Care assistance for Metro Area Continuum of Care programs will help provide a much needed comprehensive approach to the development and implementation of housing and service delivery programs to help homeless individuals and families move to permanent housing and self-sufficiency; and, WHEREAS, the Mayor of the City of Omaha shall execute required Shelter Plus Care Program grant agreements with the U. S. Department of Housing and Urban Development(HUD); and, WHEREAS, from time to time it is necessary for HUD and the City to make revisions to such Shelter Plus Care Program grant agreements including the shifting of funds among categories and additions or deletions in the line items within Support Services and Operations Budgets which additions and deletions do not change the original contract amount; and, WHEREAS, it is in the best interest of the City for the City Council to authorize the Mayor to approve all revisions to this Shelter Plus Care Program Grant Agreement, as approved by HUD; except that revisions involving a change in the subrecipient, a change in the project site, or a change in the category of participants to be served are considered substantial changes requiring the prior approval of the City Council. NOW, THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OMAHA: THAT, the attached Agreement, as recommended by the Mayor, between the City of Omaha and the Housing Authority of the City of Omaha(OHA), 540 South 27th Street, Omaha,Nebraska, 68105, for Shelter Plus Care funding in the amount of$158,136.00 to be used for tenant rental assistance for chronically homeless clients referred by Metro Area Continuum of Care for the Homeless agencies, is hereby approved. Funds in the amount of$158,136.00 shall be paid from the Continuum of Care Shelter Plus Care Fund(Funding Year 2010,Fund 12196,Organization 128034, Grant#NE0039C7D011001). By Councilmember Adopted City Clerk Approved Mayor the security deposit is paid. Security deposits will be paid directly to the • owner of the rental unit and shall be returned to the Omaha Housing Authority once the tenant vacates the property in accordance with the lease. Security • deposits on units in an amount up to one month's rent are allowable. best efforts to ensure that eligible hard-to-reach persons any and all races, colors, religions, sexes, ages, national origins, familial statuses, or disabilities.who may qualify for assistance are served by Shelter Plus Care (referred to as S+C). compensation proportionate to its work. 4/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0 C-25A CITY OF OMAHA LEGISLATIVE CHAMBER Omaha,Nebraska Page 3 FURTHER, the City of Omaha agrees to pay the Omaha Housing Authority $12,650.00 from the S+C grant for the cost of administering the City's "Rental Assistance for the. Chronically Homeless"program(24 CFR 582.105 (e)); and, BE IT FURTHER RESOLVED, THAT,the Mayor is authorized to approve all revisions to this Shelter Plus Care Program Grant Agreement, as approved by HUD, except that revisions involving a change in the subrecipient, a change in the project site, or a change in the category of participants to be served shall require the prior approval of the City Council. APPROVED AS TO FORM: CITY ATTORNEY DATE Plnlsf1588-res By • ncilmember Adopted OCT 1..8.20.11 1-0 Ci Clerk Approved 4:07*43. / Mayor ILED / 0 _& -7/ 00 O N „d• '•+ CV O. n • M A 5 O 5• O y O5 N y O CD < o cD co CD �� v v o . � Y co no C oonnr) c com "P cD. - 1CP. C "O5' � `" C{, v) o co yq 0., 0 5- )?, 5 ° DhC CD C ei Z _O -4 0Coo � ci , mZn `� O ( CDO o q; � n0 o v, a to0, ( _ ka.4 CD k. - \ ,--, .-• co O - c7 - v' K '.N �- + O N O ..• O n O 'O-h (� ". c� v A� Ai O p n O O O 69 0, ti 0 " CD G o p 'nil �� 0�' ' P O ui ,- o- 4 cc)i C� C `jy � w � C7 Ow O �7 o (to a �/ chi r" ua '� w cr. 0 ,.., • II ! il CCDD• 5' CCD E v,•N CCDD ' N u h = ,ten.. °,k< 0 'CDC, oN Cr • ' _ Y- • CNk t ' i --- Care Program grant agreements with the U. S. Department of Housing and Urban Development(HUD); and, WHEREAS, from time to time it is necessary for HUD and the City to make revisions to such Shelter Plus Care Program grant agreements including the shifting of funds among categories and additions or deletions in the line items within Support Services and Operations Budgets which additions and deletions do not change the original contract amount; and, WHEREAS, it is in the best interest of the City for the City Council to authorize the Mayor to approve all revisions to this Shelter Plus Care Program Grant Agreement, as approved by HUD; except that revisions involving a change in the subrecipient, a change in the project site, or a change in the category of participants to be served are considered substantial changes requiring the prior approval of the City Council. NOW, THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OMAHA: THAT, the attached Agreement, as recommended by the Mayor, between the City of Omaha and the Housing Authority of the City of Omaha(OHA), 540 South 27th Street, Omaha,Nebraska, 68105, for Shelter Plus Care funding in the amount of$158,136.00 to be used for tenant rental assistance for chronically homeless clients referred by Metro Area Continuum of Care for the Homeless agencies, is hereby approved. Funds in the amount of$158,136.00 shall be paid from the Continuum of Care Shelter Plus Care Fund(Funding Year 2010,Fund 12196,Organization 128034, Grant#NE0039C7D011001). By Councilmember Adopted City Clerk Approved Mayor the security deposit is paid. Security deposits will be paid directly to the • owner of the rental unit and shall be returned to the Omaha Housing Authority once the tenant vacates the property in accordance with the lease. Security • deposits on units in an amount up to one month's rent are allowable. best efforts to ensure that eligible hard-to-reach persons any and all races, colors, religions, sexes, ages, national origins, familial statuses, or disabilities.who may qualify for assistance are served by Shelter Plus Care (referred to as S+C). compensation proportionate to its work. 4/2010 /7/08 OPPORTUNITY angements used, or any combination thereof. When a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs, provisions should be made for a separate indirect cost pool applicable to that award. The 54 d that of its principal employees: Top of Page En espafwl vrr,msib,lity j Corryrinht Inlm'rnatinr, .p,ivac.y P'.r kr-Y !Contact LISA goy i Sunsrr,hr'in RC,.Feerto' Avpiy tpr a Jcb http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ioned upon the acceptance of the wage determination.The recipient shall report all suspected'or reported violations to the Federal awarding agency. ', http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 the recommendations on disallowed costs • resulting from the final audit. • .72 Subsequent adjustments and continuing responsibilities. http://www.whitehouse.gov/omb/circulars_al 10/ 9/12/2011 inuing responsibilities of the recipient after termination,as appropriate. .62 Enforcement. • • http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 ecipients are responsible for managing and monitoring each project,program,subaward,function or activity supported by the award.Recipients shall monitor subawards to ensure subrecipients have met the audit requirements as delineated in Section .26. (b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall he submitted. Except as provided in paragraph_.51(f),performance reports shall not be required more frequently than quarterly or,less frequently than annually.Annual reports shall be due 90 calendar days after the grant year:quarterly or semi- http://www.whitehouse.gov/omb/circulars_a110/ 9/12/2011 cipients'financial management systems shall provide for the following. (1)Accurate,current and complete disclosure of the financial results of each federally-sponsored project or program in accordance with the reporting requirements set forth in Section .52.If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient shall not be required to establish an accrual accounting system.These recipients may develop such accrual data for its reports on the basis of an analysis of the documentation on hand. http://wvvvv.whitehouse.gov/omb/circulats_al 1 0/ 9/12/2011 rculars_al 10/ 9/12/2011 CO U) 0 t� FC O H O > O a 0 % H O C) N U'O) W H U N Co t- H O E U) O H O H • O Z H H' 0 O W N ,'a/ 01 Co CO E 0 ir4 0 (l O H H N M a co O N co U) pC H H Cn N co H 14 0 • (� • >+ • C7 • ,,C • a • 3 • U • EA • W • DOI • W • • Z • >C • aE \U O H !� H HF(,' NZONH t- • co d tx UEtolCUEo OUO HOMUC-U _ a E co • o U O / o A 0 H M H 0 O N O H Z t4 H W H E-t H W N N H N E O Co O H O H '6N. ON Z O H.O 0 O O 'W O a H > H > H > O H O c4 O U O a' ro Z M [xi M W O o C*.. O CL U a' Zr--) O O a' b a O z o Cn o H H O H O H O M W W M U M W M U L- (Y. h Cz. t- W 4 a (C CL FC Ix. let H X CA £ z E E N z E z CA 4El a W E El H 0 � � toOtDWrWaDWmO oOH•WNOM › <r (xtntDAt grog O z W U opoof ocno No X opv' op$ 0N0U HUHAHUHOH EH u] HaHEHE-H • H E . W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a H Co O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a M a H cn X X X X • (z7Z aOHOOHHOHNOHrn W d' I inlolaCON W a0W aE' 0 H4NZM W •zN W in W la W O 'Z W - ciU a NU a NU o-7NUaNa) NNNHN4kNU1NCnNa) MWCO W MHMpG M c4 M a in H E' 0 0 0 0 0 0 0 0 O O O O O O O O O O IA H 0 0 0 0, 0 0 0 0 0 . 0 0 0 0 0 0 0 0 0