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tion cost was borne in whole or in part by tion shall be governed by agreements Federal funds shall be handled in ac- between the Assistant Secretary for cordance with Subpart L of this part. Health, Department of Health, Educa(OMB Circular No. A-102, Attachment N.) tion, and Welfare, and the recipient, $ 100a.234 Royalties.
pursuant to the Department's patent
regulations (Parts 6 and 8 of this title). (a) Applicability.-(1) Copyrights.
(OMB Circular No. A-102, Attachment E.) This section applies to royalties received by recipients from copyrights on publica
$ 100a.235 Other program income. tions or other works developed under a (a) This section applies to all program Federally-assisted grant or contract. income earned during the grant period (2) Patents. This section also applies
except royalties and proceeds from the to royalties received by recipients from sale of real property or tangible personal patents on inventions conceived or first
property. actually reduced to practice in the course (b) All such income earned during the of or under a Federally-assisted grant or
period for obligation shall be retained contract.
by the recipient. The recipient may elect (b) During the grant period. (1) If the
either of the following alternatives to recipient is a State or local government, satisfy its accountability to the Federal royalties received during the grant pe- Government for the income: riod shall be retained by the recipient.
(1) The income may be used by the The terms and conditions of the grant
recipient for purposes which further the or contract shall provide either:
objectives of the legislation under which (i) That such royalties shall be used the award was made, or by the recipient for any purposes which (2) The income may be deducted from further the objectives of the legislation total project costs for the purpose of deunder which the grant was made, or termining the net costs on which the
(ii) That such royalties shall be de- Federal share of costs shall be based. ducted from total project costs for the
(OMB Circular No. A-102, Attachment E.) purpose of determining the net costs on which the Federal share of costs shall be $ 100a.236 Earmarked revenues of State based.
or local governments. (2) When the recipient is a State or State or local government recipients local government, the recipient shall shall record the receipt and expenditure elect either of the alternatives specified of revenues such as taxes, special assessin subparagraph (1) of this paragraph in ments, levies, fines, etc., as a part of the terms and conditions of the grant or
grant project transactions when such contract do not specify which is to be
revenues are specifically earmarked for followed.
a project in accordance with the terms (3) If the recipient is not a State or and conditions of a grant or contract. local government; disposition of royal
(OMB Circular No. A-102, Attachment E.) ties received during the grant period shall be governed by $ 100a.219(a) (2)
Subpart N-Miscellaneous Requirements and (b).
§ 100a.250 Financial interest prohibited. (c) After the grant period—(1) Copyrights. If the recipient is a State or local
A person who is a public official, officer, government and the Commissioner and
or member of, or who is otherwise asso
ciated with a recipient, may not particithe recipient have not agreed to apply $ 100a.219(a) (2), the Federal share of
pate in an administrative decision with copyright royalties in excess of $200 re
respect to the recipient's project, if such ceived annually shall be paid by the re
decision can be expected to result in any cipient to the Federal Government. In
benefit or remuneration, including, withsuch cases, the Federal share of the out limitation, a royalty, commission, royalties shall be computed on the same contingent fee, brokerage fee, or other ratio basis as the percentage of Federal benefit, to him or to any member of his participation in the cost of the project immediate family. or program. This percentage of partici
(20 U.S.C. 1232c(b)(1).) pation shall be determined in accordance with $ 100a.220.
§ 100a.255 Commencement of project (2) Patents. Disposition of patent
activity. royalties received after the termination Projects receiving Federal financial or completion of the period for obliga- assistance shall be commenced within a reasonable period of time subsequent to ries, interview schedules or guides, rating the awarding of the grant or contract. scales, and survey plans or any other (20 U.S.C. 1232(b) (1).)
forms which are used to collect informa$ 100a.258 Leasing facilities.
tion on substantially identical items
from 10 or more respondents. In the case of a project involving the
(2) “Respondents" means individuals leasing of a facility, the recipient shall
or organizations from whom information demonstrate to the Commissioner that
is collected. it will have the right to occupy, to oper
(b) Applicability. This section does not ate, and, if necessary, to maintain and
apply to instruments which deal solely improve the leased facility during the
with (1) functions of technical profiproposed period of the project.
ciency, such as scholastic aptitude, (20 U.S.C. 1221c(b)(1).)
school achievement, and vocational § 100a.260 Changes in key personnel. proficiency; (2) routine demographic inIf for any reason it becomes necessary
formation; or (3) routine institutional to substitute the project director or other
information. key professional staff designated in the (c) Protection of privacy. (1) Datagrant or contract, the recipient shall collection instruments shall not be used provide timely written notification to the which constitute unnecessary or offenCommissioner of such substitution. Such sive intrusions of privacy through inwritten notification shall include the quiries regarding such matters as rename and qualifications of the successor. ligion, sex, race, or politics. (20 U.S.C. 1221c(b) (1).)
(2) In using data-collection instru100a.261 Dual compensation.
ments, recipients shall provide for an
onymity and confidentiality of response If a project staff member or consultant
of individual respondents. is involved in two or more projects, at least one of which is supported by
(d) Clearance not required. (1) ReFederal funds under this chapter, he
cipients are not required to submit datamay not be compensated for more than
collection instruments to the Commis100 percent of his time during any part
sioner or obtain the Commissioner's of the period of dual involvement. The approval for the use of those instrurecipient shall not use any Federal funds ments, except where the grant or conor funds from other sources to pay a fee tract document specifically so provides. to, or travel expenses of, employees of (2) If a recipient wishes to have Fedthe Department for lectures, attending eral approval (Office of Education; Deprogram functions, or any other activi- partment of Health, Education, and ties in connection with the grant or Welfare; and the Office of Management contract.
and Budget) of a data-collection instru(20 U.S.C. 1221c(b) (1).)
ment, the recipient shall submit seven § 100a.262 Civil rights.
copies of the document to the Commis(a) Federal financial assistance is sub
sioner along with seven copies of the Of
fice ject to the regulations in part 80 of this
of Management and Budget's
Standard Form No. 83 and seven copies title, issued by the Secretary of Health, Education, and Welfare and approved by
of the Supporting Statement as required the President, to effectuate the provi
in the "Instructions for Requesting OMB sions of title VI of the Civil Rights Act Approval under the Federal Reports Act” of 1964 (Public Law 88-352).
(Standard Form NO. 83A). (42 U.S.C. 2000d)
(e) Responsibility for collection of in
formation. The recipient shall not in (b) Federal financial assistance is also
any way represent or imply (either in a subject to the provisions of title IX of
letter of transmittal, in the data-gatherthe Education Amendments of 1972 (pro
ing instruments themselves, or in any hibition of sex discrimination), and any
other manner) that the information is regulations issued thereunder.
being collected by or for the Federal (Public Law 92–318, title IX)
Government or any of its subdivisions. § 100a.263 Data-collection instruments. Basic responsibility for the study and the
(a) Definitions. For the purposes of data-gathering instruments rests with this section:
the recipient. (1) "Data-collection instruments” in- (f) Parental consent. In the case of cludes tests, questionnaires, invento- any survey using data-collection instru
ments (except those specified in para- Subpart 0-Financial Management graph (b) of this section), which will in
Systems clude children below the age of 18 as re- $ 100a.300 Scope of subpart. spondents, the recipient shall provide
This subpart prescribes standards for assurances satisfactory to the Commis
financial management systems of fedsioner that informed consent will be ob
erally-supported activities conducted by tained from the parents of such respond
recipients. ents pr to the use of such instruments.
(OMB Circular No. A-102, Attachment G.) (20 U.S.C. 1221c(b) (1).) $ 100a.270 Treatment of animals.
$ 100a.301 Standards. If animals are utilized in any project
Financial management systems for receiving assistance, the applicant for
grants and contracts shall provide for: such assistance shall provide assurances
(a) Accurate, current, and complete
disclosure of the financial results of each satisfactory to the Commissioner that
grant or contract in accordance with such animals will be provided with
Subpart P of this part. Except when speproper care and humane treatment in
cifically required by law, the Commisaccordance with the Animal Welfare Act
sioner will not require financial reportof 1970 (Pub. L. 89–544, as amended). ing on the accrual basis from organiza(20 U.S.C. 1221c(b) (1).)
tions whose records are not maintained $ 100a.275 Coordination.
on that basis. However, when accrual
reporting is required by law, organizaEach project shall be developed so as tions whose records are not maintained to be in coordination, to the extent
on that basis will not be required to confeasible, with other public and private vert their accounting systems to the acprograms for similar educational pur- crual basis; they may develop the acposes. Such coordination shall continue crual information through an analysis during the period in which such project of the documentation on hand or on the remains in effect.
basis of best estimates. (20 U.S.C. 1232c(b) (1).)
(b) Records which identify ade$ 100a.276 Evaluation.
quately the source and application of
funds for grant- or contract-supported Each project shall include procedures activities. These records shall contain infor effective evaluation of the extent to formation pertaining to grant or conwhich project objectives are being met. tract awards and authorizations, obliga(20 U.S.C. 1221c(b) (1).)
tions, unobligated balances, assets, lia$ 100a.290 General grant terms and
bilities, outlays, and income. conditions.
(c) Effective control over and ac
countability for all grant or contract (a) The general terms and conditions funds, and real and personal property set forth in appendix A to this subchap
acquired with grant or contract funds. ter are prescribed for use in connection Grantees and contractors shall adewith grants to eligible parties under any quately safeguard all such property and Federal program to which this part is ap- shall assure that it is used solely for auplicable. Each grant awarded under any thorized purposes. such program shall be governed by such (d) Comparison of actual with budggeneral terms and conditions except to eted amounts for each grant or conthe extent that any such term or condi- tract, and, when specifically required by tion is inconsistent with a special term the performance reporting requirements or condition made specifically applicable
of the grant or contract, relation of fito such grant and set forth in the grant
nancial information with performance award document.
or productivity data, including the pro(b) In any case where a general or
duction of unit cost information. special term or condition is inconsistent
(e) Procedures to minimize the time with a statute or published regulation
elapsing between the transfer of funds
from the U.S. Treasury and the disburseapplicable to that Federal program (in
ment by the recipient, whenever cash cluding a regulation contained in this is advanced by the Federal Government. part), the statute or regulation shall When advances are made by a letter-ofgovern.
credit method, the recipient shall make (20 U.S.C. 1221c(b)(1).)
drawdowns from the U.S. Treasury through its commercial bank as close as formed by the recipient, (b) goods and possible to the time of making the dis- other tangible property delivered to purbursements.
chasers, and (c) amounts becoming owed (f) Procedures for determining the al- to the recipient for which no current lowability and allocability of costs in ac- services or performances are required by cordance with the applicable cost prin- the recepient. ciples prescribed by Subpart G of this “Disbursements” are payments in cash part.
or by check. (g) Accounting records which are sup- "Federal funds authorized" repreported by source documentation.
sents the total amount of the Federal (h) (1) If the grantee or contractor is funds authorized for obligations and a State or local government, audits to establishes the ceiling for obligation of be made by the State or local govern- Federal funds. This amount may include ment or at its direction to determine, at any authorized carryover of unobligated a minimum, the fiscal integrity of grant funds from prior fiscal years. or contract financial transactions and "In-kind contributions" represent the reports, and the compliance with the value of noncash contributions proterms and conditions of the grant or vided by the recipient or third parties. contract. The grantee or contractor will In-kind contributions may consist of schedule such audits with reasonable charges for real property and nonexfrequency, usually annually, but not less pendable personal property, and value frequently than once every two years, of goods and services directly benefiting considering the nature, size, and com- and specifically identifiable to the fedplexity of the activity.
erally supported activity. Unless other(2) Recipients other than State and wise authorized by Federal legislation, local governments are encouraged, but charges for property purchased wholly not required, to meet the standards set with Federal funds, and charges based forth in subparagraph (1) of this para- on the Federal share of the value of propgraph.
erty purchased partly with Federal funds, (i) A systematic method to assure may not be considered as the recipient's timely and appropriate resolution of in-kind contributions. audit findings and recommendations. “Obligations" are the amounts of or(OMB Circular No. A-102, Attachment G.) ders placed, contracts awarded, services Subpart p-Financial Reporting
received, and similar transactions during Requirements
a given period, which will require pay
ment during the same or a future period. $ 100a.400 Scope of subpart.
“Outlays” represent charges made to This subpart prescribes requirements the project or program. Outlays may be for recipients to report financial infor- reported on a cash or accrued expendimation to the Commissioner and to re
ture basis. quest advances and reimbursement when "Program income" represents earna letter-of-credit method is not used, and
ings by the recipient realized from the promulgates standard forms incident federally supported activities as a result thereto.
of the grant or contract. Such earnings (OMB Circular No. A-102, Attachment H.)
exclude interest income and may include,
but will not be limited to, income from $ 100a.401 Definitions.
service fees, sale of commodities, usage As used in this subpart and in the or rental fees, sale of assets purchased forms identified by this subpart:
with grant or contract funds, and royal“Accrued expenditures” are the ties on patents and copyrights. Program charges incurred by the recipient dur- income may be reported on a cash or ing a given period requiring the pro- accrued income basis. vision of funds for: (a) Goods and other “Unobligated balance” is the portion of tangible property received; (b) services the funds authorized by the Commisperformed by employees, contractors, sioner which has not been obligated by and other payees; and (c) amounts be- the recipient and is determined by decoming owed under programs for which ducting the cumulative obligations from no current services or performance are the funds authorized. required.
“Unpaid obligations” represent the “Accrued income" is the earnings dur- amount of obligations incurred by the reing a given period which is a source of cipient which have not been paid. funds resulting from (a) services per- (OMB Circular No. A-102, Attachment H.)
$ 100a.402 Authorized forms and in
structions. (a) Only those forms specified in $ $ 100a.403 through 100a.406, inclusive, and such supplementary or other forms as may from time to time be authorized by the Commission, may be used:
(1) For obtaining financial information from recipients for federally-assisted programs, or
(2) For requesting advances or reimbursements when letters of credit are not used.
(b) All applicable standard instructions promulgated for use in connection with the forms specified in $$ 100a.403 through 100a.406, inclusive, shall be followed.
(c) Recipients shall submit the original and two copies of the forms required pursuant to this subpart. However, the Commissioner may waive the requirement for the second copy, or both copies, when not needed.
(d) The forms (with their instructions) specified in $ $ 100a.403 through 100a.406, inclusive, will be available to the public upon request to the Commissioner. (OMB Circular No. A-102, Attachment H.) & 100a.403 Financial status report.
(a) Form. Recipients shall use the standard Financial Status Report prescribed by Attachment H of OMB Circular No. A-102 (HEW Form 601T) to report the status of funds for all nonconstruction projects. The Commissioner may choose not to require the Financial Status Report when the Request for Advance or Reimbursement (see $ 100a.405) is determined to provide adequate information to meet his needs, except that a final Financial Status Report is required at the completion of the grant or contract when the Request for Advance or Reimbursement form is used only for advances.
(b) Accounting basis. Each recipient shall report outlays and program income on the same accounting basis, i.e., cash or accrued expenditure (accrual), which it used in maintaining its accounting records. The basis used by a recipient must be consistent for all grants and contracts.
(c) Frequency. For research project grants and contracts, reports shall be submitted annually, and a final report shall be submitted upon completion or termination of Federal support. For all other types of grants and contracts, the
Commissioner will prescribe the frequency of the report, considering the size and complexity of the particular program. However, the report will not be required more frequently than quarterly, or less frequently than annually, and a final report is required upon completion or termination of Federal support.
(d) Due date. When reports are required on a quarterly or semi-annual basis, they shall be due thirty days after the end of the specified reporting period. When required on an annual basis, they shall be due ninety days after the end of the grant or contract year. Final reports shall be due ninety days after the completion or termination of Federal support. Justified requests from individual recipients for extension of reporting due dates will be approved whenever feasible. (OMB Circular No. A-102, Attachment H.) $ 100a.404 Report of Federal cash
transactions. (a) Form. When funds are advanced to recipients through letters of credit or with Treasury checks, each recipient shall submit the Report of Federal Cash Transactions prescribed by Attachment H of OMB Circular No. A-102 (HEW Forms 602T, 603T). This report will be used to monitor cash advanced to recipients and to obtain disbursement or outlay information for each project from the recipients. The format of the report may be adapted as appropriate when reporting is to be accomplished with the assistance of automatic data processing equipment, provided that the information to be submitted is not changed.
(b) Forecasts of Federal cash requirements. Forecasts of Federal cash requirements may be required in the “Remarks" section of the report.
(c) Cash in hands of secondary recipients. When deemed necessary and feasible by the Commissioner, recipients may be required to report in the "Remarks" section of the report the amount of cash advances in excess of three days' requirements in the hands of secondary recipients, and to provide short narrative explanations of actions taken by the recipients to reduce the excess balances.
(d) Frequency and due date. Recipients shall submit the Report of Federal Cash Transactions no later than fifteen working days following the end of each quarter. However, where a letter of credit authorizes advances at an annualized rate of one million dollars or more, the