128, "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 Circular No. A-128, or in accordance with Federal laws and regulations governing the programs in which they participate. For nongovernmental grant recipients, audits are to be carried out in accordance with the provisions set forth in OMB Circular No. A-133. In addition, grants and cooperative agreements are subject to inspection and audits by DHHS and other Federal officials. Records: Expenditures and other financial records must be retained for 3 years from the day on which the grantee submits the last financial status report for the report period. FINANCIAL INFORMATION: Account Identification: 75-0851-0-1-552. Obligations: (Grants) FY 99 $10,493,000; FY 00 est $11,149,000; and FY 01 est $11,372,000. Range and Average of Financial Assistance: The range is from $16,000 to $360,000; $34,608. 445 PROGAM ACCOMPLISHMENTS: Funded projects include research grants, and the NRSA program, which supports graduate training in biomedical disciplines including cell and molecular biology, pharmacology, biomedical engineering, and some areas of
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