Post assistance requirements...
Grant recipients must submit a semiannual progress report to the appropriate Regional Project Officer for the Exchange Network Grant Program. These progress reports must be submitted within one month of the end of the reporting period, and the reporting periods will generally be 1) from October through March (report due April 30) and 2) from April through September (report due October 31). The first semiannual report must be submitted on the first reporting due date that occurs after the award is issued (either April 30 or October 31), provided that due date is three or more months after the award issuance date. If the award is issued less than three months before the first reporting due date, the first progress report will be due on the next reporting due date. Progress reports must include the following: (1.) A description of major progress, accomplishments, and results achieved during the reporting period; (2.) A summary of cost expenditures and how the available funds were used during the reporting period unless the grant is included in a Performance Partnership Grant, 40 CFR Part 35.530(b) and 40 CFR Part 35.130(b); (3.) A description of major progress, accomplishments, and results expected during the next reporting period; (4.) A description of significant problems or delays, if any, and plans to overcome them; and (5.) A description of technical assistance needed from the EPA Region or EPA Headquarters.
This section indicates whether program reports, expenditure reports, cash reports or performance monitoring are required by the Federal funding agency, and specifies at what time intervals (monthly, annually, etc.) this must be accomplished.
Grants and cooperative agreements are subject to inspections and audits by the Comptroller General of the United States, the EPA Office of Inspector General, other EPA staff or any authorized representative of the Federal government. Reviews by the EPA Project Officer and the Grants Specialist may occur each year. In accordance with the provisions of OMB Circular No. A-133 (Revised, June 27, 2003), "Audits of States, Local Governments, and Non-Profit Organizations, non-federal entities that expend $300,000 ($500,000 for fiscal years ending after December 31, 2003) or more in a year in Federal awards shall have a single or a program-specific audit conducted for that year. Non-federal entities that expend less than $300,000 ($500,000 for fiscal years ending after December 31, 2003) a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in OMB Circular No A-133.
This section discusses audits required by the Federal agency.
The procedures and requirements for State and local governments and nonprofit entities are set forth in OMB Circular No. A-133.
These requirements pertain to awards made within the respective State's fiscal year - not the Federal fiscal year,
as some State and local governments may use the calendar year or other variation of time span designated as the fiscal year period,
rather than that commonly known as the Federal fiscal year (from October 1st through September 30th).
Financial records, including all accounting records that substantiate the charges to each grant, must be maintained and accessible to personnel authorized to examine EPA grant accounts. If certain financial records are part of an audit investigation, then they must be retained until the matter under investigation has been completely resolved.
This section indicates the record retention requirements and the type of records the Federal agency may require.
Not included are the normally imposed requirements of the General Accounting Office.
For programs falling under the purview of OMB Circular No. A-102, record retention is set forth in Attachment C.
For other programs, record retention is governed by the funding agency's requirements.