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(4) Bonding should be secured in the aggregate amount of $25,000 for persons authorized to sign or countersign checks or disburse sizable amounts of cash. (See OEO Instruction 6809-01). and the costs for bonding included in this category.

(H) Cost category 3.0: Indirect costs. (1) The indirect costs of a project are those costs incurred by an organization for the joint benefit of the approved CSA program activity and other objectives, but not readily identifiable with the CSA program itself-as in the operation and maintenance of buildings or in the payment of utility costs or administrative salaries.

(2) CSA funds are only provided for indirect costs applicable to research or demonstration projects conducted by institutions of higher education, State and Local governments, hospitals and other non-profit institutions. When a claim is made for indirect costs, the basis for the indirect cost rate must be explained in detail. If the applicant organization has negotiated an indirect cost rate with another Federal agency, the applicant should include an attachment to the CSA Form 325 showing the rate, Federal agency and date negotiated. CSA will review this established indirect cost rate and determine its acceptability.

(3) The provisional approval by CSA of an indirect cost rate in a budget is subject to final negotiation and/or adjustment based upon an audit. (41 FR 26689, June 29, 1976, as amended at 45 FR 64940, Oct. 1, 1980)

tion II of the CSA Form 325. Where non-Federal share is not required Columns C(2) and E(2) should be left blank. The figures in Column C should be taken directly from Column F of the CSA Form 325 of the last previous OED grant or amendment action. Any adjustments within the grantee's flexibility should be included. The figures in Column E for refunding actions should reflect the total budget authority requested which may be greater than the amount of new funding requested if the grantee has unexpended balances from the current grant. The figures in Column E should not be reduced by the amount of such unexpended balances. The most recent OEO Form 315a, Quarterly Financial Report, Support Data Sheet, must be attached to the 325 as support for the amount of unexpended funds claimed in Block 3D.

(c) Budget amendments. For all categories of amendments 1, 2, 3.A, and 3.C on the CSA Form 324 are self-explanatory, Columns C (1) and (2) should show the safe figures appearing in Columns F (1) and (2) of the last previous CSA Form 325 approved by OED (unless adjusted by the grantee within the flexibility), and Section II should be omitted. Instructions for completing items 3.B and 3.D and columns D and E vary depending on the nature of the amendment request, as follows:

(1) Increase in total program costs-no additional funds. This type of amendment is required when the grantee has previously underestimated, at the time of the last refunding, the amount of unexpended CSA funds, and now is requesting authority to use those unexpended funds. Item 3.B should indicate the beginning and ending dates of the current funding period. Item 3.D should indicate the amount of unexpended CSA funds at the end of the prior funding period above and beyond the amount of CSA funds previously estimated by the grantee to be unexpended. For example, if the grantee previously, at the time of refunding, estimated unexpended funds to be $20,000, and the actual unexpended balance was $50,000, the figure in Item 3.D should be the difference, or $30,000. In item 3.D cross out the word "current" and substitute "prior". Column D should be completed so that the total

g 1067.176 CSA Form 325, budget sum

mary. This form will be used in all initial and refunding grants and all budget amendments.

(a) Initial grants. Applicants for initial grants should complete only items 1, 2, 3B, Columns E(1) and (2) of Section I, and item 1 of Section II on the CSA Form 325. Where the applicant has been informed that non-Federal share is not required Column E(2) should be left blank.

(b) Refunding grants. Applicants for refunding should complete items 1 through 3 Columns C(1) and (2) and E(1) and (2) of Section I, and item 1 of Sec

of Column D(1) should equal the dates of the current funding period. amount in item 3.D, with the total ad- Item 3.D should be left blank. Column ditional budget authority requested al- D should show the requested increase located to one or more cost categories. or decrease in cost category 2.5, InvestColumn E should be a total, by cost ment Capital, or (for those few recategory of Columns C and D.

search or demonstration grants where (2) Increase in total program costs—sup indirect costs have been approved) the plementary funds. (i) The beginning date requested increase in cost 3.0, Indirect in item 3.B should be the beginning costs and the offsetting decreases in date of the current funding period. If one or more other cost categories. the amendment request is to supple- (ii) Increase should be designated ment the current grant without ex- with plus (+) signs; decreases with tending the funding period beyond the minus (-) signs. The total Column D current termination date, the ending should be zero (0), since the total indate in item 3.B should be the termi creases will be offset by the total denation date of the current funding pe creases. Column E should be a total, by riod. If the request is to both supple- cost category, of Column C and D. The ment and extend the grant, the ending total for Column E will be the same as date in item 3.B should be the ending the total for Column C. date of the requested extension.

(4) No-cost ertensions of four to twelve NOTE: If the period of extension exceeds

months. (i) Normally, when the funding

monins. (1) Norm four months refunding application proce

period of a grant is extended for more dures should be followed.

than four months beyond its current (ii) Item 3.D will normally be left

termination date the extension is conblank, unless the grantee is both re

sidered a refunding, subject to the requesting authority to use unexpended

quirements of $1067.15-1 through funds and requesting additional new

$1067.15-12 (CSA Instruction 6710-6). funds as well, in which case item 3.D

However, since no-cost extension from will be completed as in section (i)

four to 12 months involve the obligaabove. Columns D (1) and (2) should be

tion of no additional funds and extend completed to show, by cost category,

the grant for periods shorter than a the amount of additional budget au

normal refunding period, the documenthority requested. Where item 3.D has

tary and procedural requirements apbeen left blank, the amount of the sup

plicable are those of an amendment. plementary funds requested will equal

No-cost extensions of more than 12 the additional budget authority re months are subject to refunding procequested; where unexpended funds have

dures. been shown in item 3.D, the difference (ii) Since a no-cost extension of four between the additional budget author

to 12 months is in effect a refunding, ity requested and the unexpended

the CSA Form 325 that accompanies funds. Columns E (1) and (2) will be the

this form of amendment request is pretotals of Columns C(1) and D(1) and of pared as if a refunding were being reC(2) and D(2), respectively. If an exten

quested. Accordingly, the beginning sion of the funding period is being re

and ending dates in item 3.B should be quested in addition to supplementary the appropriate dates for the period of funds, the number of months of oper the extension, i.e., the day after the ation shown in Column E should be the current grant's termination date and total of the current funding period and the day the extension period will end. the extension period.

Item 3.D should always be completed, (3) Shifts between cost categories. (i) since if there are no unexpended funds Sections 1067.16-1 through 1067.16-7 available to cover costs to be incurred (CSA Instruction 6710-7) provides in during the extension period a supplestructions as to the flexibility which mentary grant rather than a no-cost each grantee has in shifting funds be extension would be required. The figure tween cost categories. For shifts in ex to be inserted in item 3.D will be the cess of that flexibility a budget amend unexpended balance as of the end of the ment request is required. The begin- current grant. The most recent OEO ning and ending dates in item 3.B Form 315a, Quarterly Financial Report, should be the beginning and ending Support Data Sheet, must be attached

to the 325 as support for the amount of unexpended funds claimed in block 3.D.

(iii) Since this kind of amendment request is prepared as a refunding, Column D of the CSA Form 325 should be left blank. Column E should be completed, showing the requested budget, by cost category, for the period of the extension (rather than a budget for the combined current period and the extension period). The total of Column E(1) should equal the figure in item 3.D since the requested budget is in effect a plan for using the unexpended funds available.

Subpart 1067.30-Preparation of

CSA Form 314, Statement of CSA Grant (CSA Instruction 6710-CH 10)

SOURCE: 41 FR 56197, Dec. 27, 1976, unless otherwise noted.

8 1067.30–1 Applicability.

This subpart applies to all grants to public and private organizations made under titles II, III-B, and VII of the Community Services Act when such assistance is administered by the Community Services Administration.

program year end or other 12-month accounting period.

(d) Obligations? is that amount of orders placed, contracts and grants awarded, services received, and similar transactions during a given period which will require payment during the same or future period. 8 1067.303 Purpose.

This subpart provides for:

(a) Use of a single grant number for each grantee;

(b) Use of CSA Form 314, Statement of CSA Grant, as the basic action document; and

(c) Grantees' use of funds through the program account funding period. A grantee may not incur expenses under its program account after the termination date entered in column 12 of CSA Form 314, or after the expiration of the planned number of months for which funding is provided (column 13 of CSA Form 314). Except as provided in paragraphs (c)(1) and (2) of this section grant funds that are not expended by the end of the program account funding period must be returned to the Office of Community Services (OCS) in accordance with 45 CFR 1050.112(b).

(1) Exception. Under a grant with a planned minimum number of months which expires before June 24, 1982 funds may be used until June 24, 1982.

(2) Extensions and reprogramming. If a grantee applies for an extension of time in which to use the funds under its approved work program, OCS may extend the program account funding period under such terms and conditions as it deems appropriate. Alternatively, OCS may reprogram unexpended funds as part of a new grant action if the grantee is awarded an OCS grant pursuant to the block grant transition provisions of 42 U.S.C. 9911. AL FR 10107 Den 27 1976 as amended at 47 FR 22535, May 25, 1982) 8 1067.30-4 Policy,

(a) All grants made to the same organization will be identified by a single grant number.

(b) The Statement of CSA Grant, CSA Form 314, is the basic action document completed by CSA and sent to the grantee. CSA Form 314 is also an acceptance document upon which the

8 1067.30–2 Definitions of terms as

used in this subpart. (a) A program year is a grantee's 12month accounting period. For community action agencies, this is the funding period for the principal grant that provides funds for most of the grantee's administrative costs. For other agen cies funded by CSA this is their usual 12-month accounting period which may or may not correspond with the funding period of their grant(s) from CSA.

(b) A program account funding period extends from the effective date of a new or refunding action (Item 3) through the termination date (Item 12) or expiration of planned number of months for which funding is provided (Item 13). (See attached CSA Form 314.)

(c) Unobligated balances 1023 (i.e., Unexpended funds) is that portion of the funds authorized by CSA which has not been obligated by the grantee prior to

0231 Source: OMB Circular A-110 and FMC 74-7.

grantee indicates his acceptance of the grant action with all attached conditions.

(c) Approval of a CSA grant or funding action means that Federal funds have been awarded to the grantee for the purpose of carrying out an ap proved work program. Specifically, CSA Form 314, Statement of CSA Grant, is used to:

(1) Approve an amount of Federal funds and specify the required non-Federal share percentage and amount for each program account;

(2) Approve transfers of funds between program accounts when required (reference OEO Instruction 6710-1, Change 3, relating to flexibility guidelines);

(3) Approve program extensions where no change in funding is involved; and

(4) Deobligate funds as necessary from an on-going project or remaining from a terminated program.

8 1067.30–5 Procedure.

(a) A single grant number is used to identify CSA grants, regardless of the source of funding within CSA.

(b) The following explanations refer to specific items on CSA Form 314, Statement of CSA Grant:

(1) Item 1-Name and address of grantee. This item is self-explanatory.

(2) Item 2–Grantee number. This space contains a five-digit number assigned by CSA. All funds awarded to a grantee will be identified by this number.

(3) Item 2-Fund source code (FS). This space contains an applicable alphabetic character identifying the source of CSA funds from among the following:

F-Office of Economic Development. G-Office of Operations. J—Boston Region (1). K-New York Region (2). L-Philadelphia Region (3). M-Atlanta Region (4). N-Chicago Region (5). P-Dallas Region (6). R Kansas Region (7). R-Denver Region (8). SSan Francisco Region (9). T-Seattle Region (0). (4) Item 2-Federal fiscal year (FFY). This refers to the Federal fiscal year in which funds are awarded (i.e., for the Federal Fiscal Year ending September 30, 1977, 77 would be entered).

(5) Item 2-Action number. This is a consecutive number assigned by the funding office to identify each funding action by grantee within a Federal fiscal year. For example the number "01" will be assigned to the first funding action by a Regional Office; the number "01" will likewise be assigned to the first funding action by a Headquarters Program Office and so on through the end of the Federal fiscal year, at which time the fundings in the next fiscal year would begin with "01."

(6) Item 3-Effective date. This is the effective date of the funding action; i.e., obligations, deobligation, extension, etc. If funds are being obligated, grantees may not incur costs against this funding action before the date shown in this block.

(7) Item 4Obligation date. This is the date on which a grant action (CSA Form 314) obligating new funds is mailed to the Governor or grantee. Enter the effective date (Item 3) for all other types of actions, e.g., deobligations, extensions, etc.

(8) Item 5 Program year. This section will show the grantee's program year. This period will not necessarily agree with the period for which funds are awarded. However, whenever possible the grantee's fundings will coincide with the grantee's program year.

(9) Item 6- Program account number. This will show the program accounts (i.e., 01, 05, 55, etc.) as explained in CSA Instruction 6100–1a, Program Account Structure, funded by this grant action.

(10) Item 7- Program activity code (PAC). This code is for identification of CSA obligations, as explained in OEO Staff Manual 2135-1, Accounting Codes.

(11) Item 8-Program account name. This will show the program account being funded by this grant action by name. Refer to OEO Instruction 6100 la, Program Account Structure.

(12) Item e Federal funds awarded this action. (i) Funds awarded. This column shows the amount of Federal funds awarded by this action. An amount will be shown for each program account funded by this action and the total shown at the bottom of the column. Previous amounts awarded to the grantee will not be shown on this form.

(ii) Funds deobligated. A deobligation of Federal funds will be shown in this subpart also may be extended to other programs under the Act when the applicable program regulations so indicate. (42 FR 10689, Feb. 23, 1977, as amended at 46 FR 43691, Aug. 31, 1981)

column by placing a minus (-) sign in front of the amount.

(111) Funds transferred. This column is also used to reflect CSA's approval for the transfer of funds between program accounts (reference OEO Instruction 6710-1, Change 3) by placing the appropriate (+) and (-) in front of the amounts representing the increase and decrease. Only the amount being transferred will be reflected in this column and not the original amount awarded.

(13) Items 10 and 11Non-Federal share. These columns show the percentage and amount of non-Federal share required for each program account. If the non-Federal share is not required for a program account, not applicable (N/A) will be entered in this space. In no case will a figure higher than that legally or administratively required be entered.

(14) Item 12Termination date. When a termination date is entered, expenses may not be incurred for the program account beyond this date. When this date is entered, this will determine the end of the program account funding period.

(16) Item 13-Planned number of months funding provided. This information is to assist the grantee in planning and budget control and in determination of the program account funding period.

(16) Item 14-Recommendation for approval. Contains name of appropriate Regional Director.

(17) Item 15-Statement of CSA approval. This item is self-explanatory.

(18) Item 16%Grantee acceptance of grant. This item is self-explanatory.

$ 1067.40-2 Policy.

CSA continues to support the position stated in 1971 that grantees must increase their independence and self-reliance and be concerned with solidly establishing community action concepts so that these achieve a genuine self-sustaining life on their own. In order to furnish grantees support for this evolution, CSA has permitted, and will continue to permit, flexibility in developing, justifying, and locally implementing the means for planning, programming and budgeting to meet the perceived needs of their constituencies. For local initiative programs funded under section 221 of the Economic Opportunity Act, the grantee has been given increased responsibility to select and develop the programs which will be most meaningful to its community. The implementation of such grantee plans and programs remains subject to the approval of the grantee's governing board. CSA exercises its program review authority through continuous monitoring and evaluation of performance, review for compliance for eligibility and auditing for financial management evaluation.

Subpart 1067.40-Applying for a

Grant Under Title 11, Sections 221, 222(a), 231, and 232 of the EOA (CSA Instruction 6710-1 CH 11)

SOURCE: 42 FR 10689, Feb. 23, 1977, unless otherwise noted.

g 1067.40-3 Application process for

funds under Title I, Sections 221,

222(a), and 231 of the EOA. (a) Overview of the application process. The grant application process for title II funding consists of the following steps which, except as noted, apply to all initial and refunding grants:

(1) Initial inquiry (initial grants only).

(2) Submission of notification of intent to clearinghouse by applicant.

(3) Submission of documents re eligibility for funding to Administering Office.

(4) Determination or verification of grantee eligibility by Administering Office

(5) Planning Process undertaken by applicant.

8 1067.40-1 Applicability.

This subpart applies to all applications for funding under title II, sections 221, 222(a), 231 and 232 of the Economic Opportunity Act of 1964, as amended, when the assistance is administered by the Community Services Administration. The provisions of this

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