prepares an annual report to the Committees on Small Business of the House of Representatives and the Senate on the effectiveness of all projects. Performance report must provide information concerning: (1) The number of individuals assisted; (2) the number of hours of counseling and training provided and workshops conducted; (3) the number of startup business concerns formed; (4) any available gross receipts of assisted concerns; (5) increases or decreases in profits of assisted concerns; and (6) the employment increases or decreases of assisted concerns. Audits: The SBA will conduct an annual programmatic and financial examination of each Women's Business Center. Also, the award recipient must follow audit requirements as prescribed in OMB Circular No. A-133, as applicable. Records: The awardee shall maintain and submit detailed, 83 complete and accurate client activity records to reflect clearly the nature and variety of services provided. Financial records must be kept until 3 years after the completion and submission of the final report. FINANCIAL INFORMATION: Account Identification: 73-0100-0-1-376. Obligations: (Cooperative Agreements) FY 99 $8,000,000; FY 00 est $9,000,000; and FY 01 est $9,000,000. Range and Average of Financial Assistance: $75,000 to $150,000; $150,000. PROGAM ACCOMPLISHMENTS: In fiscal year 2000, training and counseling was offered at 71 centers
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