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J$$ 0  OMBCircularA87,CostPrincipleforState,Local,andIndianTribalGovernments.j "$$ 0  OMBCircularA-122,CostPrinciplesforNon-ProfitOrganizationsB  $$  2.0  AutomatedClearingHouse(ACH)requestsexceedactualandpendingdisbursements.  $$ 0  Cashadvances(i)arelimitedtotheminimumamountsneededandaretobetimedinaccordancewiththe   actual,immediatecashrequirementsand(ii)aretobeascloseasisadministrativelyfeasibletotheactual Z  disbursementsbytherecipient.Recipientsmustmaintainprocedurestominimizethetimeelapsing z2  betweenthetransferoffundsfromtheU.S.Treasuryandtheirdisbursementbytherecipientor R  sub-recipient.* $$ 0  HigherEducation,Hospitals,andothernonprofitorganizations.40CFR30.21,30.22$$ 0  State,local,andIndianTribalgovernments.40CFR31.20,and31.21$$  3.0  Expendituresbenefittingmorethanonegrantarechargeddirectlytoasinglegrantorareallocated @ withoutasupportablebasis. `$$ 0  Expenditureswhichbenefitmultiplegrantsmustbeallocatedtothosegrantsonabasisthatreasonably 8 matchesthebenefitreceivedtothecostcharged.$$ 0  OMBCircularA21,CostPrinciplesforEducationalInstitutions.$$ 0  OMBCircularA87,CostPrincipleforState,Local,andIndianTribalGovernments.x$$ 0  OMBCircularA-122,CostPrinciplesforNon-ProfitOrganizationsP$$  4.0  Excessivechargesrelatedtolessthanarmslengthtransactions.H$$  0  Leaseversuspurchasedecisionsmustbemadebasedonwhatismostadvantageoustothegovernment.Ifa   leaseisnotanarmslengthtransaction,thegovernmentgrantcanonlybechargeduptotheamountthat  wouldbeallowedhadtitletothepropertyvestedinthegovernmentunit(i.e., costsofownership).Less  thanarmslengthleasesincludethosewhere(i)onepartytotheleaseisabletocontrolorsubstantially `  influencetheactionsoftheother;or(ii)bothpartiesarepartsofthesamegovernmentalunit.8!$$ 0  OMBCircularA21,CostPrinciplesforEducationalInstitutions.X "$$ 0  OMBCircularA87,CostPrincipleforState,Local,andIndianTribalGovernments.0!#$$ 0  OMBCircularA-122,CostPrinciplesforNon-ProfitOrganizations"$$$  5.0  Inadequatesupportforcostsclaimed(allowable,allocable,andreasonable). #p &$$ 0  Generally,accountingrecordsandsupportingdocumentsmustberetainedfor3yearsaftersubmissionof $H!' thefinalfinancialstatusreport.h% "($$ 0  HigherEducation,Hospitals,andothernonprofitorganizations.40CFR30.53@&")$$ 0  State,local,andIndianTribalgovernments.40CFR31.42'#*$$  6.0  Expendituresincurredoutsidetheapprovedbudgetperiodoroutsidetheapprovedprojectscope. (%,$$  7.0  Untimelyfinancialreportingandgrantcloseout. x*0'.$$ 0  Recipientsgenerallymustsubmit(i)FinancialStatusReports(FSRs)within30daysafterreportingperiods P+(/ and(ii)allfinancial,performance,andotherrequiredreports,includingthefinalFSR,within90daysafter (,(0 theexpirationorterminationofthegrant.-)1$$ 0  HigherEducation,Hospitals,andothernonprofitorganizations.40CFR30.51and30.52-*2$$ 0  State,local,andIndianTribalgovernments.40CFR31.41and31.50.h+3$$ n?[ nH n  8.0  Absenceofindirectcostrateproposals.$$  0  Non-profitorganizationsarerequiredtosubmitinitialindirectcostproposalstothecognizantagencyafter  anawardhasbeenmade.Nonprofitoganizationsthathavepreviouslyestablishedindirectcostratesmust p submitanewindirectcostproposaltothecognizantagencywithinsixmonthsafterthecloseofeachfiscal H year. `$$ 0  Forstateandlocalgovernments,alldepartmentsoragenciesofthegovernmentalunitdesiringtoclaim  indirectcostsunderFederalawardsmustprepareanindirectcostrateproposalandrelateddocumentation   tosupportthosecosts.Theproposalandrelateddocumentationmustberetainedforauditinaccordance   withtherecordsretentionrequirementscontainedintheOMBCircularA102.Indirectcostproposalsmust X   bedeveloped(and,whenrequired,submitted)withinsixmonthsafterthecloseofthegovernmentalunit's 0 p  fiscalyear,unlessanexceptionisapprovedbythecognizantFederalagency.Governmentalunitsarenot  H  requiredtosubmittheirindirectproposalsunlesstheyarespecificallyrequestedtodosobythecognizant   agency.Wherealocalgovernmentonlyreceivesfundsasasub-recipient,theprimaryrecipientwillbe   responsiblefornegotiatingand/ormonitoringthesub-recipient'splan. $$ 0  EachIndiantribalgovernmentdesiringreimbursementofindirectcostsmustsubmititsindirectcost @  proposaltotheDepartmentoftheInterior(itscognizantFederalagency).X$$ 0  Forstate,local,andIndianTribalgovernments,eachindirectcostrateproposalshallbeaccompaniedby  thecertificationidentifiedinOMBCircularA87.$$ 0  Nonprofitorganizations.OMBCircularA122P$$ 0  State,local,andIndianTribalgovernments.OMBCircularA87(h$$  9.0  Failuretofollowprocurementregulations. $$ 0  Agranteemustfollowregulationsforprocurementofpropertyandservicesunderagrant.Granteesmust  performacostorpriceanalysisinconnectionwitheveryprocurementaction.$$ Ѐ0  HigherEducation,Hospitals,andothernonprofitorganizations.40CFR30.4030.48`$$ 0  State,local,andIndianTribalgovernments.40CFR31.368x$$  10.InadequateFinancialManagementSystem.  ( 0  Financialsystemsmusttrackcostsbygrantbudgetlineitem(i.e.personnel,fringes,supplies,contractual,   etc).EachFSRsubmittedmustbeadequatelysupportedandreconciledtothegeneralledger.Aseparate ! fundwithitsownsetofaccountsshouldbesetupforeachgrant;fundsofothergrants,projects,orindirect p " activitiesmaynotbecommingled.Recordsmustidentifythesourceandapplicationoffundsforfederally H!# sponsoredactivities.Thefinancialsystemmustprovideforeffectivecontroloverandaccountabilityforall  "`$ funds,property,andotherassets.Recipientsshallsafeguardallsuchassetsandassuretheyareusedsolely "8% forauthorizedpurposes.# &$$ 0  HigherEducation,Hospitals,andothernonprofitorganizations.40CFR30.21$ '$$ 0  State,local,andIndianTribalgovernments.40CFR31.20# %&ௌ#%!($$ Akm) xdEi'X A j'#*  s    OMBCircularsareavailablefromhttp://www.whitehouse.gov/omb/circulars/ w($, 40CFRisavailablefromhttp://www.gpo.gov/nara/cfr/index.html#  s&#