2019-895-E Solid Waste - NCDEQ grant for glass separation infrastructure

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Attachment D DEQ Contract 8035 A recipient or subrecipient shall comply with the all rules and reporting requirements established by statute or administrative rules found in 09 NCAC Subchapter 3M. For convenience, the requirements of 09 NCAC Subchapter 3M.0205 are set forth in this Attachment. Reporting Thresholds. There are three reporting thresholds established for recipients and subrecipients receiving State awards of financial assistance. The reporting thresholds are: (1) Less than $25,000 – A recipient or subrecipient that receives, hold, uses, or expends State financial assistance in an amount less than twenty-five thousand dollars ($25,000) within its fiscal year must comply with the reporting requirements established by this Subchapter including: (A) A certification that State financial assistance received or held was used for the purposes for which it was awarded; and (B) An accounting of all State financial assistance received, held, used, or expended. (2) $25,000 up to $500,000 -A recipient or subrecipient that receives, holds uses, or expends State financial assistance in an amount of at least twenty-five thousand ($25,000) but less than five hundred thousand dollars ($500,000) within its fiscal year must comply with the reporting requirements established by this Subchapter including: (A) A certification that State financial assistance received or held was used for the purposes for which it was awarded; and (B) An accounting of all State financial assistance received, held, used, or expended. (C) A description of activities and accomplishments undertaken by the recipient, including reporting on any performance measures established in the contract. (3) Greater than $500,000 – A recipient or subrecipient that receives, holds, uses, or expends State financial assistance in the amount equal to or greater than five hundred thousand dollars ($500,000) within its fiscal year must comply with the reporting requirements established by this Subchapter including: (A) A certification that State financial assistance received or held was used for the purposes for which it was awarded; and (B) An accounting of all State financial assistance received, held, used, or expended. (C) A description of activities and accomplishments undertaken by the recipient, including reporting on any performance measures established in the contract. (D) A single or program-specific audit prepared and completed in accordance with Generally Accepted Government Auditing Standards, also known as the Yellow Book. Other Provisions: 1. All reports shall be filed with the disbursing agency in the format and method specified by the agency no later than three (3) months after the end of the recipient's fiscal year, unless the same information is already required through more frequent reporting. Audits must be provided to the funding agency no later than nine (9) months after the end of the recipient’s fiscal year. 2. Unless prohibited by law, the costs of audits made in accordance with the provisions of 09 NCAC 03M .0205 shall be allowable charges to State and Federal awards. The charges may be considered a direct cost or an allocated indirect cost, as determined in accordance with cost principles outlined in the Code of Federal Regulations, 2CFR Part 200. The cost of any audit not conducted in accordance with this Subchapter shall not be charged to State awards. 3. Notwithstanding the provisions of 09 NCAC 03M .0205, a recipient may satisfy the reporting requirements of Part (3)(D) of this Rule by submitting a copy of the report required under the federal law with respect to the same funds. 4. Agency-established reporting requirements to meet the standards set forth in this Subchapter shall be specified in each recipient's contract. Notice of Certain Reporting and Audit Requirements DocuSign Envelope ID: 70D8DD00-0712-4FFB-A412-CD2A7FF1E38B