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

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Community Services Block Grant_Discretionary Awards

POST ASSISTANCE REQUIREMENTS
	· Reports
		Semi-annual progress reports, semi-annual financial reports and a final report summarizing the activities and accomplishments of the project in relation to the approved goals and objectives are required by OCS.
	· 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 $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 $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
		Grant recipients are required to keep all financial, business and program reports necessary for program review and audit to insure that funds have been expended in accordance with the regulations, grant terms and conditions of this program. Audits and supporting records must be kept on file for at least 3 years.

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