INSTRUCTIONS FOR COMPLETING CSA FORM 440 There should be a brief report for each project goal listed on the approved CSA Form(s) 419. Therefore, there should be a separate CSA Form 440 for each goal. (Note: The annual report also should give a separate summary for the entire program year for the project as a whole in addition to progress toward each goal. In this case, mark SUMMARY in the Project Goal box.) In addressing topics 1 through 5 on the Form 440, the following information should be included for each goal; 1. Accomplishments: ITEM a. Measurable.-Describe achievements in relation to approved goals in measurable terms; include unanticipated benefits to community or target groups, b. Nonquantifiable.-Give brief description on nonquantifiable accomplishments. 2. Problems.-Reasons for failure to reach project goals. 3. Planned Changes.1-Indication of planning or project management changes scheduled as a result of PPR analysis. 4. Training and Technical Assistance Needs.1-Description of assistance needed from CSA or other sources. 5. Assessment of Effectiveness.-Assessment of grantee status with respect to general and/or specific standards of effectiveness applicable to this goal. Appraise effectiveness in light of costs and other uses of resources. 6-10. (Certification section). Complete this section on page 1 only of your report. 07. Senior Opportunities and Services-Access 222(a)(2). Total Number Elderly Transported to Services Total Number New Beneficiaries Number New Beneficiaries Food Stamp Number New Beneficiaries of WIC Number New Beneficiaries of School Breakfast Number New Beneficiaries of School Lunch Number New Beneficiaries of Elderly Feed ing Number New Beneficiaries Summer Feeding Total Non-CSA Dollars Mobilized Number New Beneficiaries of Day Care Feeding Number New Beneficiaries of other (Identify) 13. Nutrition-Self-Help (222)(a)(1). Total Number Beneficiaries Number Beneficiaries from Buying Clubs Number Beneficiaries from Community Cannery Number Beneficiaries from Food Gleaning Number Beneficiaries from Food Raising Total 2 Estimated dollar value of Above SelfHelp Efforts 15. Nutrition-Consumer Education (222)(a)(1). Total Number Beneficiaries 16. Nutrition-Crisis Relief (222)(a)(1). Total Number Beneficiaries 21. Energy-Weatherization (222)(a)(5). Total Number Units Weatherized Number Elderly Head of Household Units Total Number Persons Employed in Weatherization Number Persons Employed using CETA Funds Number Persons Employed using CSA Funds Number Persons Employed using Other (Identify) Funds Total Non-CSA Dollar Resources Mobilized 22. Energy Crisis Intervention (222)(a)(5). Total Number Beneficiaries Number People Benefiting from Payment of Fuel Bills Number People Benefiting from Emergency Energy Related Home Repairs Total Dollar Payment Other than Home Heating Payments Total Number Households Assisted Number Elderly Head of Households Assisted Number Rental Households Assisted 23. Energy Consumer Information, Education and Legal Assistance (222)(a)(5). Total Number Beneficiaries 2 Explain the Basis for Estimation. Number Beneficiaries of Solar Space Heating Number Beneficiaries of Wind Technology Number Employed with Other Funds 31. Rural Housing-Housing Production (222) (a)(4). Total Number Housing Units Number Units Constructed Number Units Repaired and Rehabilitated 32. Rural Housing-Access to Federal Home Loan Service (222)(a)(4). Total Number Loans and Grants Number Loans and/or Grants Submitted Total Dollar Amount Approved Loans and/or Total Number Persons Trained Number Trained with CETA Funds Number Trained with Green Thumb Funds Number Trained with Other Funds (Identify) 33. Rural Housing Training and Technical Assistance (222)(a)(4). Total Number of Beneficiaries Trained and/ or Provided Technical Assistance 34. Rural Housing-Small Town Community Development (222)(2)(4). Total Number of Public Officials Trained and/or Provided Technical Assistance 35. Rural Housing-Housing Consumer Assistance (222)(a)(4). Total Number of Beneficiaries Subpart J-Payment Requirements (CSA Instruction 6800-10) § 1050.90 References. (1) OMB Circular A-110, Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations (Attachment I). (2) FMC 74-7, Uniform Administrative Requirements for Grants-in-Aid to State and Local Governments (Attachment J). (3) OEO Instruction 6806-05, Limitations on Program Expenditures. (4) CSA Instruction 6800-12, Grant Closeout Procedures (Uniform Federal Standard) (45 CFR 1050.110). (5) CSA Instruction 6800-13, Suspension and Termination Procedures (Uniform Federal Standard) (45 CFR 1050.120). (6) CSA Instruction 6710-1, Change 10, "Preparation of CSA Form 314, Statement of CSA Grant." (7) Treasury Department Circular No. 1075, as revised, "Regulations Governing Withdrawal of Cash From the Treasury for Advance Under Federal Grant and Other Programs." (a) Letter-of-Credit. A Letter-of-Credit is an instrument certified by an authorized official of a Federal funding agency that authorizes a grantee to draw funds when needed from the Treasury, through a Federal Reserve bank and the grantee's commercial bank, in accordance with the provisions of Treasury Circular No. 1075, as revised. (b) Advance by Treasury check. An advance by Treasury check is a payment made by a Treasury check to a grantee upon its request before outlays are made by the grantee or through the use of predetermined payment schedules. (c) Reimbursement by Treasury check. A reimbursement by Treasury check is a Treasury check paid to a grantee upon request for reimbursement from the grantee. § 1050.92 Standard. (a) Payments can be made to grantees through a letter-of-credit and an advance by Treasury check. (b) Except for construction grants and other construction agreements for which optional payment methods are authorized, as described in paragraph (d) of this section, the letter-of-credit method shall be used by CSA if all of the following conditions exist: (1) If there is or will be a continuing relationship between a grantee and CSA for a least a 12 month period and the total amount of advance payments expected to be received within that period from CSA is $120,000 or more, as prescribed by Treasury Circular No. 1075. For joint funded projects the Treasury has authorized a dollar criteria of $120,000. (2) If the grantee has established or demonstrated to CSA the willingness and ability to maintain procedures that will minimize the time elapsing between the transfer of funds and their disbursement by the grantee. (3) If the grantee's financial management system meets the standards for fund control and accountability prescribed in 45 CFR 1050.60 (CSA Instruction 6800-7, Standards for Financial Management Systems.) (c) The method of advancing funds by Treasury check shall be used, in accordance with the provisions of Treasury Circular No. 1075, when the grantee meets all of the requirements specified in paragraph (b) of this section, except those in paragraph (b)(1) of this section. (d) A reimbursement by Treasury check shall be the preferred method if the grantee does not meet the requirements specified in paragraphs (b)(2) and (b)(3) of this section. At the option of CSA this method may also be used on any construction agreement, or if the major portion of the program is accomplished through private market financing or Federal loans, and the Federal assistance constitutes a minor portion of the program. When the reimbursement method is used, CSA shall make payment within thirty days after receipt of the billing unless the billing is improper. (e) When the letter-of-credit procedure is used, the grantee shall be issued one consolidated letter-of-credit whenever possible to cover anticipated cash needs for all grants and other agreements awarded by the sponsoring agency. (f)(1) Unless otherwise required by law, CSA shall not withhold payments for proper charges made by grantees at any time during the project or program period unless (i) a grantee has failed to comply with the program objectives, general or special conditions, or CSA reporting requirements; or (ii) the grantee is indebted to the United States, and collection of the indebtedness will not impair accomplishment of the objectives of a project or program sponsored by the United States. (See §1050.110 and $1050.115 (CSA Instructions 6800-12 and 6800-13) for procedures in cases of closeouts, suspensions and terminations). (2) Under such conditions, CSA may, upon reasonable notice, inform the grantee that payments will not be made for obligations incurred after a specified date until the conditions are corrected or the indebtedness to the Federal Government is liquidated. [42 FR 18034, Apr. 4, 1977, as amended at 43 FR 44532, Sept. 28, 1978] § 1050.93 CSA implementing policies and procedures. (a) Policy. Federal funds awarded under CSA grants will be made available (advanced) by letter of credit or by check, depending upon the amount of the grant. Funds for grants of less than $120,000 annually will be advanced by the periodic issuance of Treasury checks. Funds for grants of over $120,000 and where there is an anticipated continuing relationship for one year will be made available through the issuance of a Treasury Department Letter of Credit. (b) Grants under $120,000 annually. (1) Fund advances for grants totaling less than $120,000 annually will be made by a monthly check to the grantee. The amount of the monthly check will be computed based upon a grantee's anticipated rate of expenditure over the period of the grant, and subject to adjustment based upon an analysis of the required quarterly financial reports from the grantee. All Treasury checks will reflect the grantee number and the grant action to which the funds pertain. In the event subsequent funding actions result in a grantee's annual funding level to exceed $120,000, he will be notified that his funding procedures are to be changed and the necessary forms for conversion to Letter of Credit procedures will be sent. (2) Special checks. (i) When a grantee anticipates needing cash in excess of that provided by the issuance of a monthly check, he must submit a written justification to the appropriate administering office for review and subsequent submission to the Finance and Grants Management Division, Headquarters, if approval is recommended. (ii) Before approving issuance of a special check, the Finance and Grants Management Division will review current expenditure rates and cash balances reported on the financial reports. Delays in submission of these reports to CSA will result in delays in approval of special checks. (c) Grants over $120,000 annually. When a letter-of-credit is issued the grantee will not be required to maintain a separate bank account for funds obtained in this manner except in those cases where the letter-of-credit agreement provides that draw downs will be made when the grantee's checks are presented to the bank for payment. Grantees will delay, to the extent possible, all drawdowns on the letter-ofcredit until after their organizations have issued checks for disbursements properly chargeable to Federal funds. (1) Letter of credit procedure (i) Selection of commercial bank. (A) Grantees shall select a commercial bank which will agree to receive Payment Vouchers on Letter of Credit (TUS 5401) drawn on the Treasurer of the United States and forward these vouchers to the applicable Federal Reserve Bank or branch. In addition the grantee will assure that they comply with the Uniform Federal Standards applying to cash depositories (See § 1050.10 (CSA Instruction 6800-2).) The grantee shall notify the Finance and Grants Management Division, CSA Headquarters, of the name of the commercial bank, title of the bank account, and location of the applicable Federal Reserve Bank or branch. (ii) Authorized signature card. (A) The Finance and Grants Management Division in Headquarters or Financial Services Branch in the regions will send the grantee three Standard Forms 1194, Authorized Signature Card for Payment Vouchers on Letters of Credit, as part of the grant package. When properly completed by the grantee, these cards will provide the appropriate Federal Reserve Bank or branch with specimen signatures of grantee officials authorized to sign Payment Vouchers on Letter of Credit or withdrawal of funds. A sample copy of SF 1194 and instructions for completion are provided in Exhibit II. (B) Two copies of the properly completed signature card will be returned, with all other required documents, to the Finance and Grants Management Division, CSA Headquarters, or to the Financial Service Branches in regional offices, depending on whether the grant is administered by CSA Headquarters or by a regional office. (C) A change of persons authorized to sign payment vouchers or a change in grantee name, address, or commercial bank will require that a grantee submit a new set of signature cards to the Headquarters Finance and Grants Management Division. Blank signature cards may be obtained from that office or from the Financial Services Branches in the regional offices. (D) The Finance and Grants Management Division, or the Financial Services Branches for regional grants, will notify the grantee when the signature cards and letter of credit have been sent to the Federal Reserve Bank or Branch via the Treasury Department. The grantee will not present a payment voucher which includes the new or changed information until it has received such notification. The grantee should assure that it has sufficient funds for operating until receipt of the notification. (E) Each letter of credit must have its own signature card. If there is a need to change a prior signature card 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 letterof-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. In accordance with the authorization of the Fiscal Assistant Secretary, Treasury Department, there is hereby authorized for the account and responsibility of the issuing agency a letter of credit: The unpaid balance of this letter of credit will remain available until you are advised in writing by the Treasury Department that this letter has been revoked." OR The unpaid balance of this letter of credit is revoked at the end of each period indicated and the full amount reestablished at the beginning of the following period until you are advised in writing by the Treasury Department that this letter has been revoked." The amount of this letter of credit is hereby certified to be drawn against, upon presentation to you of Form TUS 5401, Payment Voucher on Letter of Credit, by the official(s) of the recipient organization whose signature(s) appear(s) on the Standard Form 1194, Authorized Signature Card for Payment Vouchers on Letter of Credit, attached hereto or previously or subsequently furnished you through the Treasury Department. The amount of each payment voucher paid by a Federal Reserve Bank or branch to a designated commercial bank for credit to the account of the recipient organization shall constitute payment to the recipient organization by the United States. |