POST ASSISTANCE REQUIREMENTS: Reports: For multi-year grants, annual progress reports are required. Within 90 days after the expiration of a grant, the grantee is required to submit final expenditure information and a final project report. Quarterly Federal Cash Transactions Reports (SF 272) are required. Other reporting requirements may apply in specific cases. Audits: In accordance with the provisions of OMB Circular No. A- 133 (Revised, June 24, 1997), "Audits of States, Local Governments, and Non-Profit Organizations," nonfederal entities that receive financial assistance of $300,000 or more in Federal awards will have a single or a program-specific audit conducted for that year. Nonfederal entities that expend less than $300,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in Circular No. A-133. Records: Grantees are expected to maintain separate records for each grant to ensure that funds are used for the general purpose for which each grant was made. Records are subject to inspection during the life of the grant and for 3 years thereafter. FINANCIAL INFORMATION: Account Identification: 49-0100-0-1-251. Obligations: (Grants) FY 99 $298,550,000; FY 00 est $388,420,000; and FY 01 est $529,100,000. Range and Average of Financial Assistance: From $1,000 to $30,000,000; $74,996. PROGAM ACCOMPLISHMENTS: 271
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