the United States (the Yellow Book). Other requirements are as follows: 1) For single companies, the NIST Program-Specific Audit Guidelines for Advanced Technology Program (ATP) Cooperative Agreements with Single Companies, issued by the DoC/OIG; 2) for joint venture recipients, the NIST Program-Specific Audit Guidelines for Advanced Technology Program (ATP) Cooperative Agreements with Joint Ventures, issued by the DoC/OIG; and 3) ATP recipients covered under OMB Circular No. A-133, "Audits of States, Local Governments, and Non-Profit Organizations," should have an audit performed in accordance with the requirements of the OMB Circular. The program-specific audit guidelines may be useful in identifying the allowability of specific cost elements and other programmatic compliance. Records: Documents, papers, and financial records are required to remain available to the Federal government for 3 years from the date of submission of the final financial status report. All financial and programmatic records, supporting documents, statistical reports, and other records of recipients are required to be maintained in accordance with the terms of the agreement. FINANCIAL INFORMATION: Account Identification: 13-0500-0-1-376; 13-0525-0-1-376. Obligations: (Cooperative Agreements) FY 99 $149,834,000; FY 00 est $169,792,000; and FY 01 est $156,346,000. Range and Average of Financial Assistance: Range: $441,000 to $31,478,000; Average $3,185,229. 341
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