2020-893-E Economic Dev - Economic Development Partnership of NC COVID grant

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DocuSign Envelope ID:C80FF651-3BCF-4358-88DA-30DA3334E081 ATTACHMENT B SUBCHAPTER 03M—UNIFORM ADMINISTRATION OF STATE AWARDS OF FINANCIAL ASSISTANCE SECTION.0100-ORGANIZATION AND FUNCTION 09 NCAC 03M.0101 PURPOSE Pursuant to G.S. 143C-6-23,the rules in this Subchapter establish reporting requirements for non-State entities that receive,hold,use,or expend State financial assistance and ensure the uniform administration of State financial assistance by all State agencies,recipients,and subrecipients.The requirements of this subchapter shall not apply to: (1) State financial assistance to non-State entities subject to the audit and other reporting requirements of the Local Government Commission. (2) Tuition assistance to students. (3) Public assistance payments from Federal entitlement programs to or on behalf of enrolled individuals. (4) State funds disbursed to a contractor as defined in this Subchapter. History Note: Authority G.S. 143C-6-22, 143C-6-23; Eff.July 1, 2005; Amended Eff. October], 2007; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff.April 25, 2015; Amended Eff.July 1, 2016 09 NCAC 03M.0102 DEFINITIONS As used in this Subchapter: (1) "Agency"means every public office,public officer or official(State or local,elected or appointed), institution,board,commission,bureau, council, department, authority,or other unit of government of the State or of any county, unit, special district, or other political subdivision of state or local government. (2) "Audit"means an examination of records or financial accounts to verify their accuracy. (3) "Compliance Supplement" refers to the North Carolina State Compliance Supplement, maintained by the State and Local Government Finance Division of the North Carolina Department of State Treasurer that has been developed in cooperation with agencies to assist the local auditor in identifying program compliance requirements and audit procedures for testing those requirements. (4) "Contract" means a legal instrument that is used to document a relationship between the agency, and a recipient or between a recipient and subrecipient. (5) "Contractor"means an entity subject to the contractor requirements,as well as any entity that would be subject to the contractor requirements but for a specific statute or rule exempting that entity from the contractor requirements. (6) "Contractor requirements" means Article 3, 3C, 3D, 3E, 3G, or 8 of Chapter 143 of the General Statutes and related rules. (7) "Fiscal Year"means the annual operating year of the non-State entity. (8) "Financial Statement" means a report providing financial data relative to a given part of an organization's operations or status. (9) "Non-State Entity"has the meaning in G.S. 143C-1-I(d)(18). (10) "Recipient" means a non-State entity that receives State financial assistance directly from a State agency to carry out part of a State program,but does not include any non-State entity subject to the audit and other reporting requirements of the Local Government Commission.For purposes of this Subchapter, "recipient" also includes a non-State entity that would be considered a "subrecipient" pursuant to 2 CFR 200.93 for Federal funds subawarded by a recipient State agency, but does not include a subrecipient as defined in Item(14)of this Rule. (11) "Single Audit" means an audit that includes an examination of an organization's financial statements,internal controls, and compliance with the requirements of Federal or State awards. (12) "State financial assistance" means State funds disbursed as a grant, cooperative agreement, non- cash contribution,food commodities,or direct appropriation to a recipient or subrecipient as defined in Item(10)and(14)of this Rule.