Informal reconsideration by Administrator for assistance applicants; administrative hearings for assistance award terminations, SCE C.F.R. Pat. 18, 50 FR 28199, July 11, 1985. Renewals: None. ASSISTANCE CONSIDERATIONS: Formula and Matching Requirements: Special Emphasis Grants awarded under The Juvenile Justice and Delinquency Prevention Act do not require a cash match, except for construction projects, where the match is 50 percent on community-based facilities of 20 beds or less. Length and Time Phasing of Assistance: Under Title II, Part G of the JJDP Act, awards will be made for three years. Drawdowns are possible under a letter of credit. 288 POST ASSISTANCE REQUIREMENTS: Reports: Under Special Emphasis Grants, semi-annual progress and financial reports are required. Audits: All organizations that expend financial assistance of $300,000 or more in any fiscal year must have a single audit for that year in accordance with OMB Circular No. A-133, as amended, unless the audit condition on the award says otherwise. These audits are due to the cognizant Federal agency not later than 9 months after the end of the grantee's fiscal year. Records: Grantee must keep complete records on the disposition of funds, and records related to the grant must be retained for three years. FINANCIAL INFORMATION: Account Identification: 15-0405-0-1-754. Obligations: (Grants) FY 98 $12,450,786; FY 99 est $20,426,345; and FY 00 est $12,000,000.
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