greater than is necessary to meet operating requirements.

(c) Additional reporting requirements. When CSA needs additional information or more frequent reports in order to comply with legislative requirements or to monitor a grantee that has failed to meet the Standard for Financial Management as defined in CSA Instruction 6800-7, CSA will, prior to making any such request, adhere to the requirements imposed by OMB Circular No. A-40.

(d) CSA has the option of shading out any line item on any report that is unnecessary for decision-making purposes.

(e) CSA will accept the identical information from grantees in machine usable format or computer printouts in lieu of prescribed formats.

(f) CSA may provide computer outputs to grantee when it will expedite or contribute to the accuracy of reporting.

(g) CSA is authorized to reproduce these forms.

$1050.73 CSA implementing policies and procedures.

(a) Policy. (1) If any CSA regulation prescribes policies or requirements that differ from the provisions provided herein, the provisions of this subpart shall govern.

(2) All references to CSA Forms 315 and 315a in other documents will be deemed to mean SF-272 and the SF-269. CSA Forms 315 and 315a will be obsolete after April 30, 1977.

(3) Quarterly financial reports which are due subsequent to April 30, 1977 will be reported on SF-269, Financial Status Report. The SF-272, Federal Transactions Report, will be submitted at the same time.

(b) General instructions. (1) These general instructions apply to the preparation of Standard Forms 269, 271, and 272. Detailed instructions for their preparation will be found on the forms themselves.

(i) How many copies to prepare. Grantees shall prepare sufficient copies of the reports for each program year to make the distribution as shown below. (ii) Where to send reports. (A) Grantees whose grant is administered by a CSA Regional Office will send one copy to

the appropriate Regional Office and one copy to the Grant Accounting Branch, Finance and Grants Management Division, CSA Headquarters, 1200 19th Street NW., Washington, DC 20506. (B) Grantees who have CSA grants administered by both a CSA Regional Office and a Headquarters Office(s) will send one copy to the appropriate Regional Office, one copy to each funding office in the CSA Headquarters, and one copy to the Grant Accounting Branch, Finance and Grants Management Division, CSA Headquarters.

(C) Grants receiving funds solely from Headquarters program offices will submit one copy to each funding office and one copy to the Grant Accounting Branch, Finance and Grants Management Division, CSA Headquarters.

(iii) When to report. (A) Standard Forms 269, 272, (and SF 271 when required for Construction Programs) will be submitted quarterly based upon the grantee's program year. The reports are to be submitted to the appropriate CSA Office 15 working days following the end of each quarter.

(B) Grantees are required to submit a final financial report for all programs with a fixed termination date within 90 days after the termination date. In those situations where the terminated program is the grantee's only CSAfunded program, a check (payable to CSA) for the amount of the unexpended funds should accompany the report.

(iv) What to report. CSA grants are to be charged only with those costs related to Community Services Administration sponsored programs.

(v) Reporting delegate agency data. When delays do not permit reporting in time to meet the CSA grantee reporting deadlines, expenditures of the delegate agencies should be estimated by the parent organization and incorporated into the grantee quarterly Financial Status Reports. However, these amounts should be identified by an asterisk to show that they include estimates. Adjustments should be made in subsequent quarterly financial reports by netting the effects of the adjustments made into the information reported for the current report quarter; it will not be necessary to amend previously submitted financial reports except in those instances where the error

reported was in a final report for a terminated program.

(vi) Amounts reported. All amounts are to be rounded to the nearest dollar. Do not report cents.

(vii) Delegate agency responsibilities. Delegate agencies are required to provide their parent organizations with all data needed to prepare quarterly financial reports which will include cash balances and expenditures of the delegate agencies.

(2) Other financial report requirements. An administrative costs report is required annually. See OEO Instruction 6807-1 for detailed procedures for completing and submitting CSA Form 315d, Administrative Costs Report.

(3) Availability of forms. Supply of referenced forms are available upon written request to: CSA Publications and Distribution Center, 5458 3rd Street NE., Washington, DC 20001.

Subpart I-Monitoring and Reporting Performance (CSA Instruction 6800-9)

SOURCE: 42 FR 43843, Aug. 31, 1977, unless otherwise noted.

§ 1050.80-1 Applicability.

This subpart applies to all grants made to public and private organizations/agencies under Titles II and III-B of the Economic Opportunity Act of 1964, as amended when such assistance is administered by the Community Services Administration.

§ 1050.80-2 Standard.

(a) Monitoring responsibilities (grantee). (1) Grantees shall monitor their performance under grants and other agreements and, where appropriate, ensure that time schedules are being met, projected work units by time periods are being accomplished, and other performance goals are being achieved. This review shall be made for each project, function, or activity of each agreement as set forth in the approved application or awarded document.

(2) Grantees shall submit a performance report for each agreement that briefly presents the following information for each project, function, or activity involved as prescribed by CSA.

(1) A comparison of actual accomplishments with the goals established for the period, the findings of the investigator or both. If the output of programs or projects can be readily quantified, such quantitative data should be related to cost data for computation of unit costs.

(ii) Reasons why established goals were not met.

(iii) Other pertinent information including, where appropriate, analysis and explanation of cost overruns of high unit costs.

(3) (NOTE: See CSA's implementing regulations (§1050.80-3) for further details.)

(b) Submission of Performance Reports. (1) The Uniform Federal Standards require, except as provided in paragraphs (b)(2) (i), (ii), and (iii), of this section, that grantees shall submit performance reports to CSA covering the same reporting period as the Financial Status Report. CSA will require that performance reports be submitted to cover the same period as the financial reports but with less frequency. (See §1050.80-3 for frequency of reports and reporting dates.) CSA will also require a final performance report for grants with a fixed termination date. However, neither CSA nor any other Federal sponsoring agency may require reports more frequently than quarterly or less frequently than annually.

(2) CSA may waive the requirement that performance reports be submitted with the financial reports under the following circumstances:

(i) When the grantee is required to submit a performance report with a continuation or renewal application.

(ii) When CSA determines that onsite technical assistance and certified completion data will be sufficient to evaluate construction projects.

(iii) When CSA finds it necessary to get an annual progress report on a calendar basis although its usual submission requirements are based on the grantee's program year or other funding period.

(c) Special reporting requirements (Grantee). (1) Between the required performance reporting dates, events may Occur that have significant impact upon the project or program. In such instances, the grantee shall inform the

appropriate CSA administering office by letter as soon as the following types of conditions become known;

(i) Problems, delays or adverse conditions that will materially affect the ability to attain program objectives, prevent the meeting of time schedules and goals, or preclude the attainment of project work units by established time periods. This disclosure shall be accompanied by a statement of the action taken, or contemplated, and any Federal assistance needed to resolve the situation.

(ii) Favorable development or events that enable time schedules to be met sooner than anticipated or more work units to be produced than originally projected.

(2) If any performance review conducted by the grantee discloses the need for change in the budget estimates in accordance with the criteria established in 1050.100 (CSA Inst. 680011) the grantee shall submit a request for budget revision.

(d) On-Site Review (CSA). CSA will make site visits as frequently as practicable to:

(1) Review program accomplishments and management control systems; and (2) Provide such technical assistance as may be needed.

$1050.80-3 CSA implementing policies and procedures.

(a) Policy. (1) CSA would like to see its grantees established as independent, self-reliant and viable institutions within their communities. At the same time it recognizes a need for strengthening the accountability of grantees both to their communities and to CSA as the funding agency.

(2) CSA believes that regular internal self-assessments of project progress conducted by or under the direction of the grantee board or governing officials are essential to the effective operation of community-based anti-poverty programming and requires that grantees report the results of such self-assessments to the appropriate CSA Administering Office. (See paragraph (c) of this section.)

(b) What is a Project Progress Review? (1) A Project Progress Review (PPR) is the last link in closing the circle which includes planning, grant application,

Project

and implementation. A Progress Review requires that a grantee look both to the past and to the future to the past to the conditions which existed before applying for CSA funds, what the board said it was going to do in the application for funds in order to deal with those conditions, and what has been done; and to the future to determine how the information gathered in the Review and the conclusions reached can be used to revise the goals for the remainder of the Program Year if necessary and/or affect the work program for the coming Program Year(s).

(2) Definition. A Project Progress Review (PPR) is a process carried out by a grantee in order to determine:

(i) What has been accomplished in meeting the locally set goals as shown in the grantee's work program;

(ii) The extent to which the grantee is achieving the broad purposes of community action as set forth in the Economic Opportunity Act and, for CAAS, the "Mission of the Community Action Agency";

(iii) The extent to which the grantee is meeting the general and specific standards of effectiveness described in CSA Instruction 7850-1a; and

(iv) How efficiently grantee planning, project management and overall administration is carried out in addressing the problems of poverty.

(3) What a PPR System Should Contain. (i) The grantee Board of Directors or Governing Officials should assure that the grantee has developed a project review system that contains, at a minimum, the following:

(A) A clear statement of the roles of all participants in the Review process, i.e. the Board itself (or governing officials, where appropriate), the executive director, other grantee staff, policy advisory committee(s), target area residents, and the community-at-large;

(B) The assignment of responsibilities and allocation of resources for designing the Review, gathering the information and analyzing it, developing the final report(s), and deciding how the findings will be used in making decisions;

(C) An adequate system for routinely collecting data which can be useful in the Reviews;

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(D) A description of how the findings and recommendations from the reviews will be used in making or planning changes to on-going or future projects and to improve the management of these projects and the agency as a whole; and

(E) A schedule for holding regular Project Progress Reviews and special reviews of issues and projects that are or have become a priority in the Community.

(ii) Board members should actively participate in each Project Progress Review. In addition, the poor must also be involved in all phases including the preparation and review of the PPR reports. (See OEO Instruction 6005-1.)

(c) How and when to submit reports— (1) Reporting Format. (i) Grantees will prepare reports using CSA Form 440. (See Attachment A.) Each PPR report will provide an analysis of accomplishments in relation to each goal on the grantee's currently approved work program and will detail problems, planned changes and training and technical assistance needs. In addition, effectiveness of each goal will be assessed by relating the progress made toward achieving the goal to the appropriate Standard(s) of Effectiveness.

(ii) Grantees funded under section 232 may be requested by the Administering Office to prepare a report in narrative form instead of using CSA Form 440. In such cases the requirement will be stated in the Special Conditions attached to the grant. These Conditions will also detail the information required which will include, at a minimum, a comparison of actual accomplishments with goals of the work program and an assessment of effective

ness.

(iii) In order to assure that the quantifiable data being reported for programs funded under section 222(a) of the Economic Opportunity Act are uniform, CSA requires that Section 1.A. (measurable accomplishements) on the Form 440 includes all relevant data i.e., data resulting from activities undertaken as part of the work program, as indicated under the appropriate Program Account in Attachment B to this subpart.

(2) Frequency—(i) Submission dates. (A) Except as indicated in paragraph (c)(2)

(ii) and (iii) of this section each grantee is responsible for submitting to the appropriate CSA Administering Office a semi-annual and an annual Project Progress Report. Reports will be submitted 30 working days following the end of the second and fourth quarters of the grantee's Program Year of Program Account 01. (If not funded for PA 01, grantee should use its highest funded Program Account as a reference point for submission of PPR reports.)

(B) Administering Offices and grantee officials may jointly agree in writing, to adjustments in the above reporting dates where this will make local progress reviews more meaningful and supportive of the mutual program direction and review objectives of the grantee and administering office. Also the administering office may reduce the frequency of reporting. However, except at the request of the grantee, the period covered by the PPR must always conform to that covered by the financial reports.

(ii) Grants with termination dates. If a grant has a termination date, the grantee also is responsible for filing a final Project Progress Report within 90 calendar days following the termination date.

(iii) Special requirements. There may be instances where more frequent reporting will be required, e.g. in the cases of developmental grants; when the grantee has a history of poor performance; etc. In these instances the funding office may require, as a condition of the grant, that Project Progress Reports be filed on a quarterly basis. However, in keeping with the Standards, reporting cannot be required more frequently than quarterly unless an exception is obtained by CSA (Headquarters) from OMB. It should be noted that more frequent reporting is not intended to be imposed routinely but rather on an exception basis such as when the aforementioned circumstances exist.

(3) Number of Copies. One copy of the report is to be sent to the appropriate CSA Administering Office. (Grantees receiving grants which are administered by both a Regional Office and a Headquarters Program Office will send a copy of the PPR to each.) Additionally, grantees receiving funds under