Government Grants, Loans: Community Services Block Grant Formula and Discretionary Awards Community Food and Nutrition Programs (Post Assistance)

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Community Services Block Grant Formula and Discretionary Awards Community Food and Nutrition Programs

Community Services Block Grant Formula and Discretionary Awards Community Food and Nutrition Programs

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POST ASSISTANCE REQUIREMENTS
	· Reports
		(1) Formula Grants: States must prepare a final report on the use of formula grants of Community Food and Nutrition funds 90 days after the end of the grant period. (2) Direct Grants: Competitively-awarded direct grant recipients are required to file semi-annual financial and program progress reports and a final narrative report summarizing the activities and accomplishments of the project in relation to the work program approved 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 $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
		(1) Formula Grants: States receiving formula grants are required to keep records sufficient to permit preparation of required reports and to permit tracing of funds to a level of expenditure adequate to insure that funds have not been spent unlawfully. (2) Direct Grants: Recipients of competitively-awarded direct grants are required to keep all financial and program reports necessary for program review and audit to insure that funds have been expended in accordance with grant terms and conditions. Records must be kept on file for at least 3 years.

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Community Services Block Grant Formula and Discretionary Awards Community Food and Nutrition Programs

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Community Services Block Grant Formula and Discretionary Awards Community Food and Nutrition Programs

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