(2) information on the types of activities to be supported, geographic areas to be served, and categories or characteristics of individuals to be served, and (3) the criteria and method established for the distribution of funds to be targeted on the basis of need to achieve the purposes of the block grant funds. The report must include a description of how the State met the goals, objectives and needs in the use of funds for the previous fiscal year. At State option, this report may be combined into a single document with the application for funds and the plan for meeting statutory assurances. Audits: States must conduct financial and compliance audits of block grant funds annually in accordance with Section 675 (f) of the Community Services Block Grant Act. In accordance with the provisions of 45 CFR 74, Appendix J, "Audits of State and Local Governments," State and local governments that receive financial assistance of $100,000 or more within the State's fiscal year shall have an audit made for that year. State and local governments that receive between $25,000 and $100,000 within the State's fiscal year shall have an audit made in accordance with 45 CFR 74, Appendix J, or in accordance with Federal laws and regulations governing the programs in which they participate. Insofar as is practicable, the audits will be conducted in accordance with standards established by the Comptroller General for the audits of governmental
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