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Centers for Research and Demonstration for Health Promotion and Disease Prevention

Centers for Research and Demonstration for Health Promotion and Disease Prevention
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POST ASSISTANCE REQUIREMENTS
    · Reports
        Financial status reports (annual); interim progress (annually); terminal progress report (three months after end of project); and reprints and copies of resulting publications.
    · Audits
        In accordance with the provisions of OMB Circular No. A- 133 (Revised, June 27, 2003), Audits of States, Local Governments, and Non-Profit Organizations, nonfederal entities that expend financial assistance of $500,000 or more in Federal awards will have a single or a program-specific audit conducted for that year. Nonfederal entities that expend less than $500,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in Circular No. A-133. In addition, grants and cooperative agreements are subject to inspection and audits by DHHS and other Federal officials.
    · Records
        Financial records, including documents to support entries on accounting records and substantiate charges to each grant, must be kept readily available for review by personnel authorized to examine PHS grant accounts. Records must be maintained for three years after the end of a budget period. If questions still remain, such as those raised as a result of audit, related records should be retained until the matter is completely resolved.

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