NS - Grant - Ratification of Application for Interoperable Communications Technology Grant

Browse Search

COPS FY2005 Application Guide: Targeted/Invited Programs The Single AuditAct was aea#ed in 1984 and established uniform guidelines for state and local governments receiving federal financal assistance. The 1984 Act was amended in July 1996 to reflect revised. audit criteria and reporting requirements The Office of Management and Budget Gircular_A-133, Audits of States, Local Governments, and Non- profit Organizations, provides additional guidelines regarding the implementation of SAA requirements . . Each non-federal entity that expends $300,000 ($500,000 for fiscal years ending aRer December 31, 2003) or more in a fiscal year shah have a Single Audit conducted except ,A when it elects to have aerogram-spegific audit conducted SAA audits are conducted E annually unjess a state or local government is required by constitution or statute, in effect an January 1,1987, to undergo audits less frequenfly than annually. The primary objective of an SAA audit is to express opinions on the grantee's financial statements, internal controls, major and non-major grant programs, and compliance with government laws and regulations Single audits may also address spedfic compliance issues with respect to :°;! COPS gran# requirements. --_ ,, ~~ _ The OlG is a separate component of the Department of Justice and is independent of the , COPS Office The primary objective of OIG-audits is to assess compliance with grant } i conditions, OIG audits are designed to promote economy, efficiency, and effectiveness in _:~ the administration of grants by evaluating compliance with laws, regulations, and ;; palicieslprocedures governing the operations encompassed in the scope of the audit C. Records Retention All financal records, including purchase orders, procurement records, cancelled checks, and similar documents associated with your COPS Interoperable Communications Technology grant, must be kept for at least three years from the date the COPS Office officially doses the grant ff any litigation, claim, negotiation, audit or other action irnolving these records has been started before the end of the three-year period, the records should be kept until completion of the action These records must be easily located and properly protected against fire or other damage You should maintain your records so that you can identiiy them by grant year or by your fiscal year, whichever you find more convenient Reporting Requ-rements A. Financia! Status Reports ~';~l COPS Finance monitors the financial aspects of your grant through finandai reports, , meetings, telephone contacts, aud'sts, reviews of grant change requests and special request submissions. In spedfic cases, information may be requested during an on-site visit by the COPS Office or a designated representative from the Office of the Comptrcller, _ Office of Justice Programs. Grantees are required to submit quarterly Financial Status Reports (FSRs) using a :; ~ ~ ~ Standard Form 269A (SF-269A). This report reflects the actual federal monies spent and t d ti d th b6 t ib ' ~) e ons, an e uno ga r u ~quidated obligations incurred, local matching con unl balance of federal funds The FSR is due at the COPS Office no later than 45 days '- following each calendar quarter. Effective October 1, 2004, grantees must submit their ~ SF-269A via the Internet at wwwgrants.ojp usdoi.oov °~ - 40