uals of all ages, in rural and urban areas, to attain the skills, knowledge, and motivations and secure the opportunities needed for them to become fully self-sufficient." This purpose may be accomplished by programs designed and/or selected at the local level to meet specific community needs. They may deal with particular concerns in such areas as housing, manpower, education, health, day care, consumer affairs, economic development, general social services, etc. They may focus on particular target groups such as youth. They may employ some type of neighborhood center(s) as a means of reaching persons and delivering services. 06. Senior Opportunity and Services— Includes the personnel costs and non-personnel costs to help maintain independent living style of the Older Poor including the following: Housing Services, Nutrition Services, Home Care Services, Health Services, Elderly Day Care Services, and other services such as Counseling, and Safety Education. Also includes cost of providing jobs to elderly poor, and elderly Community Centers. 07. Senior Opportunity and Services-Access (222(a)(2)) Includes the personnel costs and non-personnel costs to identify and meet the needs of older poor in participation of other Federal, State, and local programs. Specifically includes costs associated with Access/Advocacy Activities for Supplementary Security Income Program and Food Stamp Program. Also includes costs of providing jobs and training to older poor, and transportation to services. 08. SEOO-Training (231) Includes all costs directly associated with providing training and technical assistance by the SEOOS to communities, state and local agencies and to community action agencies in carrying out the programs under the Economic Opportunity Act. 09. SEOO-Other (231) Includes other costs incurred by the SEOOS not included as training and technical assistance under account 08. 10. Summer Recreation-Other (222(a)(6)) Includes non-personnel costs associated with the summer recreation program which is aimed at expanding and improving recreational services and activities for the economically disadvantaged youths. (Personnel costs associated with this program are shown under Program Account 60.) 12. Nutrition-Access (222(a)(1)) Includes operating program costs associated with improving the opportunities for lowincome people to gain access to, and participation in Federal and non-Federal food and nutrition programs. 13. Nutrition-Self-Help (222(a)(1)) Includes operating program costs associated with projects designed to foster self-sufficiency through the mobilization of financial and community resources. Examples include buying clubs, community gardens, food raising co-ops, community canneries, farmer-toconsumer sales and greenhouse food production. 15. Nutrition-Consumer Education Includes operating program costs associated with improving the ability of low-income individuals and families to understand the connection between diet and health, to obtain at the lowest prices nutritionally superior food and to prepare and preserve these foods in ways that minimize the loss of nutrients. 16. Nutrition-Crisis Relief (222(a)(1)) Includes operating program costs associated with the provision of food vouchers, foodstuffs or funds to purchase food stamps on a temporary or crisis basis. (For additional Program accounts dealing with nutrition see numbers 29, 39, 42, 43, 44 and 48.) 18. Migrant and Seasonal Farmworkers (Title IV) Includes costs associated with the provision of services to migrant and seasonal farmworkers such as weatherization, transportation, housing, training, technical assistance, etc. 19. Training and Technical AssistanceGrantee Administration (230) Includes costs associated with providing training and technical assistance to improve and maintain the administrative and managerial capacity of CSA-funded grantees, such as accounting, personnel, property or Board training. (For additional program accounts dealing with technical assistance see numbers 27 & 28.) 21. Energy-Weatherization (222(a)(5)) Includes costs associated with home repairs and energy saving improvements to minimize heat transfer and improve thermal efficiency of dwellings. 22. Energy Crisis Intervention (222(a)(5)) Includes costs associated with intervention to prevent hardship or danger to health, especially the older poor. Includes cost for payment of fuel bills, emergency energy-related repairs, and payments other than home heating payments. 23. Energy-Consumer Information, Education and Legal Assistance—(222(a)(5)) Includes costs associated with the dissemination of energy conservation information, conduct of energy conservation educational activities, and the representation of the interests of the poor in public proceedings, for example, energy policy and utility rate structure. 24. Energy-Transportation (222(a)(5)) Includes costs associated with efforts to offset the increased costs to the poor of transportation needed for access to essential services and employment. 25. Energy-Alternate Energy Sources (222(a)(5)) Includes costs associated with the development and application to energy needs of the poor those technologies that capitalize on non-fossil fuels and renewable energy resources, or make conventional fuels available to the poor at substantially decreased costs and/or at increased energy efficiency. (For additional program accounts dealing with Energy, see numbers 50, 53, 54, 56, 57 and 58.) 27. Training and Technical AssistanceGrantee Program (230) Includes costs associated with the provision of training and technical assistance in specific program areas such as housing, mobilization of resources, etc. 28. Training and Technical AssistanceOther (230) Includes costs associated with training and technical assistance which does not relate specifically to grantee administration or grantee program areas. 29. Nutrition-Research (222(a)(1)) Includes costs associated with the development of new knowledge about hunger and malnutrition among the poor and/or ways to deal with their problems approved under the authority of section 222(a)(1) of the EOA. 31. Rural Housing-Housing Production (222(a)(4)) and (232) Includes costs associated with the repair and rehabilitation of housing for poor families, and development of housing factory delivery systems for building low cost housing. Also includes costs associated with removing architectural barriers from the homes of low-income disabled individuals. 32. Rural Housing Access to Federal Home Loan Services (222(a)(4)) and (232) Includes costs associated with developing methods for full participation of the poor in Federal Home Loan, grant and subsidies programs. 33. Rural Housing Training and Technical Assistance (222(a)(4)) and (232) Includes costs associated with area and State wide housing development corporations and other housing grantees in providing training and technical assistance, to CAAS and single purpose housing grantees. 34. Rural Housing-Small Town Community Development (222(a)(4)) and (232) Includes costs associated with providing training and technical assistance to assist officials in small towns, with large percentage of poor, to implement Community Development Programs that improve housing conditions of the poor. 35. Rural Housing-Housing Consumer Includes costs associated with providing assistance for activities such as tenant organizing, fair housing assistance to poor families and groups, home ownership and default counseling, homesteading as well as advocacy and legal services for individuals and families. 36. Rural Housing-Management Services (222(a)(4)) and (232) Includes costs associated with providing management services to assist grantees in the acquisition and maintenance of Default Housing. 39. Nutrition-Demonstrations (222(a)(1)) Includes costs associated with experimental, pilot or demonstration projects which test new or improved approaches to combating the problems of hunger and malnutrition. 42. Nutrition-T&TA Seminars (222(a)(1)) Includes costs associated with holding nutrition related T&TA seminars for persons from two or more agencies. Such seminars should help grantees plan, conduct and/or evaluate nutrition programs. 43. Nutrition-T&TA On Site Assistance (222(a)(1)) Includes the cost of providing nutrition related T&TA services to specific grantee personnel at the grantee's location. Such services should help a specific grantee plan, conduct and/or evaluate nutrition programs. 44. Nutrition-T&TA Other (222(a)(1)) Includes any costs of a T&TA activity related to nutrition which is not classified as seminar or on-site assistance in program accounts 42 and 43. 48. Nutrition-Evaluation (222(a)(1)) Includes costs associated with evaluation of nutrition projects approved under the authority of Section 222(a)(1) of the EOA. Does not include costs for grantee's selfevaluation. 49. Economic Development—Rural Includes costs associated with meeting the special economic needs of rural communities and areas pursuant to Title VII, Part B of the EOA. 50. Energy-Research (222)(a)(5)) Includes costs of research related to energy type projects approved under the authority of Section 222(a)(5) of the EOA. 51. Economic Development-Rural Development Finance (Title VII, Part C) Includes costs associated with the development, testing and operation of rural financial support mechanisms in conjunction with loans from the Rural Development Loan Fund. 52. Economic Development-Community Development Finance (Title VII, Part C) Includes costs associated with the development, testing and operation of community financial support mechanisms in conjunction with loans from the Community Development Loan Fund. 53. Energy-Demonstrations (222(a)(5)) Includes costs associated with experimental, pilot or demonstration projects which test new or approved approaches to solving the energy problems of the poor. 54. Energy-T&TA Seminars (222(a)(5)) Includes costs associated with holding energy related T&TA seminars for persons from two or more grantees. Such seminars should help grantees plan, conduct and/or evaluate energy programs. 56. Energy-T&TA On Site Assistance Includes the costs of providing energy-related T&TA services to specific grantee personnel at the grantee's location. Such services should help a specific grantee plan, conduct and/or access energy projects. 57. Energy-T&TA Other (222(a)(5)) Includes any costs of a T&TA nature related to energy which is not classified as services or on-site assistance in program accounts 54 and 56. 58. Energy-Evaluation (222(a)(5)) Includes costs associated with evaluation of energy projects approved under the authority of section 222(a)(5) of the EOA. 60. Summer Recreation-Personnel (222(a)(6)) Includes all personnel costs associated with the summer recreation program which is aimed at expanding and improving recreational services and activities for the economically disadvantaged youths. (Non-personnel costs associated with this program are shown under Program Account 10.) 61. Economic Development—Training and Technical Assistance (Title VII, Part D) Includes training and technical assistance costs related to economic development projects approved under the authority of Title VII, Part D of the EOA. 63. Economic Development-Special Impact (Title VII, Part A) Includes costs associated with community development corporation projects approved under the authority of Title VII, Part A of the EOA. 64. Special Assistance (234) Includes costs associated with projects serving groups of low income individuals who are not being effectively served by other Title II programs. 66. Economic Development-Demonstration (Title VII, Part D) Includes costs associated with pilot and demonstration activities approved under the authority of Title VII, Part D of the EOA. 67. Economic Development-Research (Title VII, Part D) Includes costs associated with research activities approved under the authority of Title VII, Part D of the EOA. 68. Economic Development-Evaluation Includes costs associated with evaluation activities approved under the authority of Title VII, Part D of the EOA. 69. Economic Development-Planning Includes costs associated with economic development planning grants approved under the authority of Title VII, Part D of the EOA. 71. Evaluation-Type I (Title IX) Includes costs associated with national impact evaluation strategies approved under the authority of Title IX. 73. Evaluation-Type II (Title IX) Includes costs associated with determining the relative effects of different program strategies, intervention techniques and administrative processes employed to implement a national program approved under the authority of Title IX. 75. Evaluation-Type III (Title IX) Includes costs associated with assessing the effectiveness and efficiency of individual grantees and projects. 78. Evaluation-Other (Title IX) Includes costs associated with assessment projects not included under program accounts 71, 73, and 75. Examples might inIclude short-term studies that respond to policy-related questions. 80. Energy-Emergency Energy Assistance (222(a)(5)) Includes costs associated with a special program to provide assistance to low-income households facing a crisis as a result of the rising cost of energy and severe weather conditions by paying fuel/utility bills, providing lines of credit, or providing services such as blankets, clothing, etc. 82. Research (Title I) and (232) Includes costs associated with basic research and related evaluation conducted to provide meaningful information for formulating new programs and policies affecting the poverty population in program areas not included elsewhere. Specifically excluded are nutrition (29, 39, 48) energy (50, 53, 58) rural housing (31, 32, 33, 34, 35, 36) economic development (67, 68) and Title IX (71, 73, 75, 78). 84. Demonstration (232) Includes costs associated with pilot or demonstration projects designed to test or assist in the development of new approaches or methods which will aid CSA's poverty population. 98. Program Administration Includes costs incurred by Federal employees for the overall direction, management, coordination and support of all CSA programs and related anti-poverty programs of other Federal, State and local agencies. This is not a grantee activity. Subpart 1067.42-Establishing and Maintaining Program Accounts (CSA Instruction 6806-01) SOURCE: 44 FR 56558, Oct. 1, 1979, unless otherwise noted. § 1067.42-1 Applicability. This subpart applies to all grantees financially assisted under Titles II, IV and VII of the Economic Opportunity Act of 1964, as amended, if such assistance is administered by Community Services Administration. § 1067.42-2 Effective date. May 10, 1971 (CSA Instruction 680601). § 1067.42-3 Establishing and maintaining program accounts. (a) Each grantee shall maintain separate accounting records for each grant. The grantee shall establish a separate bank account for community action program funds, but need not establish a separate bank account for each grant, provided all transactions are clearly identified by grant in the accounting records. (b) The accounting records shall include all receipts that occur during the grant period, including Federal grants, non-Federal contributions in cash and in-kind, interest earned, and any income from fees charged to program beneficiaries. The financial records shall also include all expenditures from program funds; however, it is not necessary, and in many cases it may not be feasible, to distribute expenditures between Federal and non-Federal contributions. (c) CSA recognizes that the accounting system utilized in grantee organizations will vary from a pure cash receipt and expenditure system to a very extensive accrual system. CSA will not dictate the type and format of the system to be used, since the interest of the Federal Government is satisfied if a system is established which is adequate to account for program funds, which provides accurate and current information relating to program progress, and which may be audited without undo difficulty. (d) Such a system must meet the following criteria: (1) The accounting records shall provide the information needed to identify adequately the receipt and expenditure of all program funds separately for each grant. Expenditures shall be recorded by the component project and budget cost categories shown in the approved budget (CSA Form 325). (2) Each entry in the accounting records shall refer to the documentation which supports the entry and the documentation shall be filed in such a way that it can be readily located. (3) The accounting records shall provide accurate and current financial reporting information. (4) The accounting system shall possess an adequate means of internal control to safeguard the assets, check the accuracy and reliability of accounting data, promote operational efficiency, and encourage adherence to prescribed management policies. (e) It is permissible for the grantee to maintain the record of non-Federal contributions in its regular accounts, provided a complete series of reference memoranda or a summary list of nonFederal contributions is incorporated into the accounts quarterly. Subpart 1067.43—Accounting for Delegated or Contracted Activities (CSA Instruction 6806-04) SOURCE: 44 FR 56558, Oct. 1, 1979, unless otherwise noted. § 1067.43-1 Applicability. This subpart applies to all grantees financially assisted under Titles II, IV, VII, of the Economic Opportunity Act of 1964, as amended, if such assistance is administered by the Community Services Administration. § 1067.43-2 Effective date. May 10, 1971 (CSA Instruction 680604). § 1067.43-3 Accounting for delegated or contracted activities. (a) In every case where the conduct of all or part of the component is delegated to another agency by the grantee, the grantee is held responsible for performance of the program, including proper accounting for expenditure of funds. The intention to make such a delegation must be set forth in the approved application for the grant or be subsequently approved by CSA, prior to the actual delegation. (b) The grantee organization shall require that fiscal records be kept by the delegate agencies with which it contracts in accordance with the following guidelines: (1) If the delegate agency is a public body, the grantee shall stipulate that program funds be disbursed through the chief financial officer of the public body, make certain that these financial instructions are known to the chief financial officer, and ensure that an appropriate reporting system is established so that the grantee can meet its obligation to CSA. Inclusion of the program expenditures of the delegate agency in the regular audit program of any public body which becomes a delegate agency should also be assured. (2) Where the delegate agency is a private organization, the grantee may pursue one of the following courses in order to assure proper fiscal accountability: (i) Require appropriate certification that the accounting system of the delegate agency is adequate to meet the requirements of the contract. (ii) Finance, as part of the contract, adequate accounting assistance commensurate with the size and complexity of the contract. OR (iii) Provide on the grantee's staff, on a full, part-time, or consultant basis as required, qualified persons to consult with the delegate agencies, keep essential accounts, perform such audits as are deemed necessary, and consolidate and prepare appropriate reports to CSA. Grantees dealing with small private organizations as delegate agencies may find it more economical and desirable to use this approach than to attempt to require the delegate agency to hire professional help and establish its own accounting system. (3) In the case of a contract or agreement with an individual, the service to be performed is the accountable item. No financial records are required on the part of the person performing the service unless it is performed on a cost |