for a specific grant, a new signature card must be submitted to the Finance and Grants Management Division, CSA Headquarters.

(F) Grantees must provide signatures for at least two persons in order to enable the proper completion of the payment voucher (Form TUS 5401).

(1) Withdrawal of funds. (i) As funds are needed, the grantee will prepare and submit the original, duplicate, and triplicate copies of the Payment Voucher on Letter of Credit (Forms TUS 5401) to its commercial bank.

The commercial bank will transmit all forms to the Federal Reserve Bank or branch. The recipient organization will retain the quadruplicate copy for its own records. Instructions for preparing the form are provided in Exhibit III.

(ii) A supply of Forms TUS 5401 will be sent to each grantee with the letter-of-credit. Additional forms may be obtained by writing to the Finance and Grants Management Division, CSA Headquarters. Payment vouchers are preprinted with CSA's name and station symbol. They cannot be used for withdrawals from letters-of-credit issued by other Federal agencies. Only

Forms TUS 5401 received from CSA may be used for withdrawal of funds from CSA letters-of-credit.

(iii) Guidelines for withdrawal. The U.S. Treasury Department policy provides that withdrawals by grantees shall be limited to the minimum amounts needed and shall be timed to be in accord with only the actual cash requirements needed in carrying out the purpose of the approved program or project. Where a grantee makes advances to a delegate agency, they shall conform substantially to the same standards of timing and amount as applicable to advances to the primary grantee. Grantee drawdowns shall not ordinarily be made more frequently than daily in order to maintain a minimum amount of cash on hand. However, the amount withdrawn may not exceed the dollar limitation placed on the letter-of-credit by CSA without prior CSA approval. Ordinarily, withdrawals should not be made for less than $10,000 nor for more than $1,000,000, and in no case in excess of $5,000,000 unless authorized by CSA, and should never exceed the amount of cash needed to operate for a thirty (30) day period.

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COMPLETION of Signature CARDS Following are instructions for completing the Signature Cards:

1. Letter of Credit Number. When establishing a new Letter of Credit the Finance and Grants Management Division will complete this block prior to sending the forms to the grantee for signatures. To request a change of signatures shown on a previous Form 1194, the grantee should indicate, in this block, the assigned Letter of Credit number.

2. Federal Reserve Bank. The name of the Federal Reserve Bank or branch, as the case may be, that will serve the grantee's commercial bank will be entered by the Finance and Grants Management Division.

3. Letter of Credit Issued in Favor of (Recipient). Enter full name and address of grantee organization. Include city, state and zip code. This must agree with the information on the Statement of CSA Grant (CSA Form 314). If any of the information on the CSA Form 314 is incorrect, contact processing unit before completing the Form 1194.

4. Issued by (Federal Agency). The Community Services Administration, 1200 19th Street, NW., Washington, D.C. 20506; Code 81-00-9701.

5. Signatures of Individuals, etc. Mark X in space to indicate "any two signatures required to sign or countersign."

6. Typed Name and Signature. Enter the typed names and signatures of at least two (and preferably more than two) individuals authorized to sign payment vouchers (Form TUS-5401) to withdraw funds from Letter of Credit. The typed names must appear exactly as the individuals sign their names.

7. Certification Block. Date and Signature of Authorized official (Recipient). Date and sign. The signature should be that of the grantee official authorized to certify that the signatures are those of persons authorized to withdraw funds from the Letter of Credit.

8. Approved. Leave this space blank for CSA use.

will

(1) Voucher Number. Grantees number payment vouchers consecutively beginning with "1". Alphabetical designations will not be used as part of the voucher number. Amendments to the Letter of Credit will not interrupt the consecutive numbering of payment vouchers by the grantee.

(2) Letter of Credit Number. Enter the assigned Letter of Credit number. This is the eight-digit number shown on the Letter of Credit received from CSA.

(3) Agency Station Symbol. This is an eight-digit code assigned to CSA by the U.S. Treasury Department and is pre-printed on the vouchers sent to grantees.

(4) Data Voucher Drawn. Enter the date voucher is prepared and presented to the bank. To facilitate entering this date on a computer, the date must be written as follows:

(7) Name and Address of Drawer's Bank. Enter name and address of the bank to which the payment voucher will be presented.

(8) Federal Reserve Bank or Branch. Enter name (city) of Federal Reserve Bank or Branch as shown on Letter of Credit.

(9) Signatures. Vouchers must be signed by two of the designated signees exactly as their signatures appear on current signature cards.

(4) OEO Instruction 6730-1, Denial of Application for Refunding.

(5) CSA Instruction 6800-4, Retention and Custodial Requirements for Records. (45 CFR § 1050.20). (Uniform Federal Standard.)

(6) CSA Instruction 6800-5, Program Income. (45 CFR 1050.40.) (Uniform Federal Standard.)

(7) CSA Instruction 6800-8, Financial Reporting Requirements. (45 CFR § 1050.70.) (Uniform Federal Standard.)

(8) CSA Instruction 6800-9, Monitoring and Reporting Requirements. (45 CFR § 1050.70.) (Uniform Federal Standard.)

(9) CSA Instruction 6800-10, Payment Requirements. (45 CFR § 1050.90.) (Uniform Federal Standard.)

(10) CSA Instruction 6800.11, Revision of Financial Plans. (45 CFR § 1050.100.) (Uniform Federal Standard.)

(11) CSA Instruction 6800-13, Suspension and Termination Procedures. (45 CFR § 1050.115.) (Uniform Federal Standard.)

(12) CSA Instruction 6800-15, Property Management Standards. (45 CFR § 1050.130.) (Uniform Federal Standard.)

(13) OEO Instruction 6801-1, and Changes 1 and 2, Grantee Fiscal Responsibility and Auditing.

(14) CSA Instruction 7050-1, General Conditions Governing CSA Grants Funded Under Titles II, III-B, and VII of the EOA of 1964 as amended. (45 CFR § 1067.5.)

§ 1050.111 Definitions.

(a) "Closeout"-The closeout of a grant is the process by which CSA determines that all applicable administrative actions and all required work of the grant have been completed by the grantee and CSA.

(b) "Date of completion"-The date of completion is the date on which all work under the grant is completed or the date on the grant award document, or any supplement or amendment thereto, on which Federal assistance ends.

(c) "Disallowed costs"-Disallowed costs are those charges to a grant which CSA determines to be unallowable in accordance with the applicable Federal cost principles, other conditions contained in the grant agreement and CSA Instructions.

allowable reimbursable costs under the grant being closed out.

(b) Within 90 calendar days after completion of a grant, the grantee shall refund any balance of unobligated cash that CSA has advanced or paid, and that is not authorized to be retained by the grantee for use in other grants or for other purposes specifically authorized in writing by CSA. A check (payable to CSA) will accompany the final financial report. (See reference (7) for procedures.)

(c) Within 60 calendar days after the completion of a grant, the grantee shall submit to the Office of Community Services (OCS) all financial, performance, and other reports required as conditions of the grant, except public grantees shall submit such required reports within 90 days of the grant's completion. (See references (7), (8), and (13) for procedures.) All audit reports must be addressed to the Office of the Inspector General, CSA/ OCS, Department of Human Services, Room 548, 1200 19th Street, NW., Washington, D.C. 20506. All other required reports must be addressed to the Office of Community Services, Department of Health and Human Services, 1200 19th Street, NW., Washington, D.C. 20506. A grantee may request an extension of this deadline from the appropriate office. An extension of up to 30 days will be granted to a nonpublic grantee upon a showing of reasonable cause that the grantee, despite special efforts, cannot submit the required reports within 60 days. Further extensions for non-public grantees or any extensions for public grantees will be granted only in extra-ordinary circumstances.

(d) When authorized by the grant agreement, CSA shall make a settlement for any upward or downward adjustment to the Federal share of costs after these reports are received.

(e) The closeout of a grant shall not, of itself, end or otherwise affect: (1) The grantee's responsibility to account for any property acquired with Federal funds, or received from the Government, in accordance with the provisions of § 1050.130 (CSA Instruction 6800-15) Property Management Standards;