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Approved by OMI 0341-0015
DISCLOSURE OF LOBBYING ACTIVITIES
(See reverse for public burden disclosure.)
INSTRUCTIONS FOR COMPLETION OF SF.LLI, DISCLOSURE OF LOBBYING ACTIVITIES
This disclosure form shall be completed by the reporting entity, whether subowardee or prime Federal recipient, at the initiation or receipt of a covered Federal action, or a material change to a previous filing pursuant to tide 31 U.S.C. section 1352. The filing of a form is required for each payment or greement to make payment to any lobbying entity for influencing or attempting to influence an officer of employee of my agency, a Member of Congress, an officer or employee of Congress, or an employee of : Member of Congress in connection with a covered Federal action. Use the SF-LLL-A Continuation Sheet for additional information if the space on the form is inadequate. Complete all items that apply for both the initial filing and material change report. Refer to the implementing guidance published by the Office of Management and Budget for additional information. 1. Identity the type of covered Federal action for which lobbying activity is and/or has been secured to influence the
outcome of a covered federal action.
2. Identity the status of the covered Federal action.
3. Identity the appropriate classification of this report. If this is a followup report caused by a material change to the
intormation previously reported, enter the year and quarter in which the change occurred. Enter the date of the last
previously submitted report by this reporting entity for this covered Federal action. 4. Enter the full name, address, city, state and zip code of the reporting entity. Include Congressional District, if
known. Check the appropriate classification of the reporting entity that designates if it is, or expects to be, a prime or subaward recipient. Identify the tier of the subawardee, e.g., the first subawardee of the prime is the 1st tier.
Subowards include but are not limited to subcontracts, subgrants and contract awards under grants. 5. If the organization filing the report in item checks "Subawardee", then enter the full name, address, city, state and
zip code of the prime Federal recipient. Include Congressional District, it known. 6. Enter the name of the Federal agency making the award or loan commitment. Include at least one organizational
level below agency name, if known. For example, Department of Transportation, United States Coast Guard. 7. Enter the Federal program name or description for the covered federal action (item 1). If known, enter the full
Catalog of Federal Domestic Assistance (CFDA) number for grants, cooperative agreements, loans, and loan commitments.
8. Enter the most appropriate Federal identifying number available for the Federal action identified in item 1. (e.g.,
Request for Proposal (RFP) number, Invitation for Bid (IFB) number, grant announcement number, the contract, grant, or loan award number, the application/proposal control number assigned by the Federal agency). Include prefixes, e.g., "RFP-DE-90-001."
9. For a covered Federal action where there has been an award or loan commitment by the Federal agency, enter the
Federal amount of the award loan commitment for the prime entity identified in item 4 or 5. 10. (a) Enter the full name, address, city, state and zip code of the lobbying entity engaged by the reporting entity
identified in item 4 to innuence the covered Federal action.
(b)Enter the full names of the individuals) performing services, and include full address if different from 10 (a).
Enter Last Name, First Name, and Middle initial (MI). 11. Enter the amount of compensation paid or reasonably expected to be paid by the reporting entity (item -) to the
lobbying entity (item 10). Indicate whether the payment has been made (actual) or will be made (planned). Check all boxes that apply. If this is a material change report, enter the cumulative amount of payment made or planned
to be made. 12. Check the appropriate box(es). Check all boxes that apply. If payment is made through an intind contribution,
specity the nature and value of the in-kind payment. 13. Check the appropriate box(es). Check all boxes that apply. If other, specity nature. 14. Provide a specific and detailed description of the services that the lobbyist has performed, or will be expected to
perform, and the date(s) of any services rendered. Include all preparatory and related activity, not just time spent in actual contact with Federal officials. Identity the Federal olfidaks) or employee(s) contacted or the officer(s). employee(s), or Memberts) of Congress that were contacted.
15. Check whether or not a SF-LLL-A Continuation Sheet(s) is attached.
16. The certifying official shall siger and date the form, print histher name, ude, and telephone number.
29a.15 Audit costs. 29a.16 Sanctions. 29a.17 Auditor selection. 29a.18 Small and minority audit firms.
102, “Uniform requirements for grants to State of local governments.”
AUTHORITY: Single Audit Act of 1984, Pub. L. 98-502, (31 U.S.C. 7501, et seq.); OMB Circular A-128, Audits of State and Local Governments.
SOURCE: 50 FR 30419, July 26, 1985, unless otherwise noted. Redesignated at 56 FR 15993, Apr. 19, 1991.
8 29a.1 Purpose.
Pursuant to the Single Audit Act of 1984, Pub. L. 98-502, this part established audit requirements for State and local governments that receive Federal aid, and defines Federal responsibilities for implementing and monitoring those requirements.
$ 29a.2 Background.
The Single Audit Act builds upon earlier efforts to improve audits of Federal aid programs. The Act requires State and local governments that receive $100,000 or more a year in Federal funds to have an audit made for that year.
$ 29a.3 Policy.
The Single Audit Act requires the following:
(a) State or local governments that receive $100,000 or more a year in Federal financial assistance shall have an audit made in accordance with this rule.
(b) State or local governments that receive between $25,000 and $100,000 a year shall have an audit made in accordance with this part, or in accordance with Federal laws and regulations governing the programs they participate in.
(c) State or local governments that receive less than $25,000 a year shall be exempt from compliance with the Act and Federal audit requirements. These State or local governments shall be governed by aduit requirements prescribed by State or local law or regulation.
(d) Nothing in this paragraph exempts State or local governments from maintaining records of financial assistance or from providing access to such records to Federal agencies, as provided in Federal law or in Circular A
8 29a.4 Definitions.
For the purpose of this part, the following definitions from the Single Audit Act apply:
(a) Cognizant agency means the Federal agency assigned by the Office of Management and Budget to carry out the responsibilities described in paragraph 8a.10 of this rule.
(b) Federal financial assistance means assistance provided by the Department in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations, but does not include direct Federal cash assistance to individuals. It includes awards received directly from the Department, or directly through other units of State or local governments.
(c) Federal agency has the same meaning as the term 'agency' in Section 551(1) of Title 5, United States Code.
(d) Generally accepted accounting principles has the meaning specified in the generally accepted government auditing standards.
(e) Generally accepted government auditing standards means the Standards For Audit of Government Organizations, Programs, Activities, and Functions, developed by the Comptroller General, dated February 27, 1981.
(f) Independent auditor means:
(1) A State or local government auditor who meets the independence standards specified in generally accepted government auditing standards; or
(2) A public accountant who meets such independence standards.
(g) Internal controls means the plan of organization and methods and procedures adopted by management to ensure that:
(1) Resource use is consistent with laws, regulations, and policies;
(2) Resources are safeguarded against waste, loss, and misuse; and
(3) Reliable data are obtained, maintained, and fairly disclosed in reports.
(h) Indian Tribe means any Indian tribe, band, nation, or other organized group or community, including any Alaskan Native village or regional or village corporation (as defined in, or established under, the Alaskan Native
ual that is a beneficiary of such a program. A subrecipient may also be a direct recipient of Federal financial assistance.
Claims Settlement Act) that is recognized by the United States as eligible for the special programs and services provided by the United States to Indians because of their status as Indians.
(1) Local government means any unit of local government within a State, including a county, a borough, municipality, city, town, township, parish, local public authority, special district, school district, intrastate district, council of government, and any other instrumentality of local government.
(j) Major Federal Assistance Program, for State or local governments having Federal assistance expenditures between $100,000 and $100,000,000, means any program for which Federal expenditures during the applicable year exceed the larger of $300,000, or 3 percent of such total expenditures. Where total expenditures of Federal assistance exceed $100,000,000, the following criteria apply:
8 29a.5 Scope of audit.
The Single Audit Act provides that:
(a) The audit shall be made by an independent auditor in accordance with generally accepted government auditing standards covering financial and compliance audits.
(b) The audit shall cover the entire operations of a State or local government or, at the option of that government, it may cover departments, agencies or establishments that received, expended, or otherwise administered Federal financial assistance during the year. However, if a State or local government receives $25,000 or more in General Revenue Sharing Funds in a fiscal year, it shall have an audit of its entire operations. A series of audits of individual departments, agencies, and establishments for the same fiscal year may be considered a single audit.
(c) Public hospitals and public colleges and universities may be excluded from State and local audits and the requirements of this part. However, if such entities are excluded, audits of these entities shall be made in accordance with statutory requirements and the provisions of OMB Circular A-110, “Uniform requirements for grants to universities, hospitals, and other nonprofit organizations."
(d) The auditor shall determine whether:
(1) The financial statements of the government, department, agency or establishment present fairly its financial position and the results of its financial operations in accordance with generally accepted accounting principles;
(2) The organization has internal accounting and other control systems to provide reasonable assurance that it is managing Federal financial assistance programs in compliance with applicable laws and regulations; and
(3) The organization has complied with laws and regulations that may have material effect on its financial statements and on each major Federal assistance program.
(k) Public accountants means those individuals who meet the qualifications standards included in generally accepted government auditing standards for personnel performing government audits.
(1) State means any State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, and any instrumentality thereof, and any multi-State, regional or interstate entity that has governmental functions and any Indian Tribe.
(m) Subrecipient means any person or government department, agency, or establishment that receives Federal financial assistance to carry out a program through a State or local government, but does not include an individ