Government Grants, Loans: Community Services Block Grant (Post Assistance)

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Community Services Block Grant

Community Services Block Grant

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POST ASSISTANCE REQUIREMENTS
	· Reports
		States must prepare and submit to the Secretary an Annual Report on the measured performance of the State and the eligible entities in the State. Reports shall include an accounting of the expenditure of funds received under the CSBG Program, including administrative costs incurred by the State and eligible entities and funds spent on direct delivery of local services, information on the number of and characteristics of clients served and a summary description of the training and technical assistance offered by the State. The Annual Report is due on March 31 each year. States are required to submit annual financial status reports, SF-269A's, 90 days after the end the fiscal year, i.e., December 30, each year.
	· 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," 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 program-specific audit conducted for that year in accordance with the provisions of this part. 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 section .215(a), but records must be available for review or audit by appropriate officials of the Federal agency, pass-through entity, and General Accounting Office (GAO).
	· Records
		States are required to keep records sufficient to permit preparation of the required reports and to permit tracing of funds to a level of expenditure adequate to insure that funds have not been spent unlawfully.

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Community Services Block Grant

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Community Services Block Grant

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