programmatic progress report, may be imposed on a case-by-case basis. Audits: In accordance with the provisions of OMB Circular No. A- 133, as amended, all grantees that expend Federal financial assistance of $300,000 or more during the fiscal year shall have an audit made for the year. Grantees receiving less than $300,000 a year in Federal awards are exempt from Federal audit requirements, but records must be retained and available for review by appropriate 329 officials of the Federal grantor agency. Records: Financial records, supporting documents, and all other records pertinent to a grant shall be retained for a period of three years following the conclusion of Federal assistance. FINANCIAL INFORMATION: Account Identification: 15-0404-0-1-754. Obligations: (Grants) FY 99 $1,302,000,000; FY 00 est $656,900,000; and FY 01 est $693,000,000. Range and Average of Financial Assistance: FY 99 awards ranged from less than $1,000 to more than $28,000,000. Average award approximately $216,121. PROGAM ACCOMPLISHMENTS: In fiscal year 1999, COPS received 4,884 applications. A total of 5,486 grants were awarded, since the agency also made some awards based upon applications received during fiscal year 1998 that were carried over into fiscal year 1999. These awards fund the hiring, rehiring or redeployment of over 100,000 additional career law enforcement officers, practicing community policing, throughout the nation.
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