Post assistance requirements...
The following reports are required: (1) A report that addresses the recommendations and weaknesses cited in CDC's Evaluation Report of the recipient's continuation application. This report is due within 15 days after the beginning of the budget period. (2) A final evaluation report is due within 90 days after the end of the budget period and a final performance report is due 90 days after the end of the project period. This report describes the extent to which program objectives and activities were carried out, reasons for not achieving objectives or carrying out activities as planned, and other information relevant to the program. This report also describes data generated and includes reports of evaluations of program activities conducted during the budget period. (3) An annual financial status report is due within 90 days after the end of the budget period and a final financial status report is due within 90 days after the end of the project period.
This section indicates whether program reports, expenditure reports, cash reports or performance monitoring are required by the Federal funding agency, and specifies at what time intervals (monthly, annually, etc.) this must be accomplished.
In accordance with the provisions of OMB Circular No. A- 133 (Revised, June 24, 1997), "Audits of States, Local Governments, and Nonprofit Organizations," nonfederal entities that expend financial assistance of $300,000 or more in Federal awards will have a single or a program-specific audit conducted for that year. Nonfederal entities that expend less than $300,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in Circular No. A-133." In addition, grants and cooperative agreements are subject to inspection and audits by DHHS and other Federal government officials.
This section discusses audits required by the Federal agency.
The procedures and requirements for State and local governments and nonprofit entities are set forth in OMB Circular No. A-133.
These requirements pertain to awards made within the respective State's fiscal year - not the Federal fiscal year,
as some State and local governments may use the calendar year or other variation of time span designated as the fiscal year period,
rather than that commonly known as the Federal fiscal year (from October 1st through September 30th).
Financial records, supporting documents, statistical records, and all other records pertinent to the cooperative agreements program shall be retained for a minimum of three years, or until completion and resolution of any audit in process or pending resolution. In all cases, records must be retained in accordance with PHS Grants Policy Statement requirements.
This section indicates the record retention requirements and the type of records the Federal agency may require.
Not included are the normally imposed requirements of the General Accounting Office.
For programs falling under the purview of OMB Circular No. A-102, record retention is set forth in Attachment C.
For other programs, record retention is governed by the funding agency's requirements.