"Overdue Debt Statute of Limitations"
Governing Literature Section 1 United States Code Title 18:Crimes Conspiracy relating to claims Taking or using papers relating to claims-$5,000 or imprisonment for not more than five years Embezzlement and Theft Public money, property or records-$10,000 or not more than 10 years in prison. Fraud and False Statements Possession of false papers to defraud United States,-$10,000 or imprisonment not more than five years of both. Nat’l & Community Svc. Act of 1990 Code of Fed. Regulations (CFR) OMB Circulars (part of CFR) State & Local Regulations NOFO Notice of Grant Award Certifications and Assurances Provisions Regulations The Code of Federal Regulations (CFR) is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. Office of Management and Budget The Office of Management and Budget (OMB) oversees and coordinates the Federal government’s administration procurement, financial management, information, and regulatory policies. OMB’s role is to help improve administrative management, to develop better performance measures and coordinating mechanisms, and to reduce any unnecessary burdens on the public. Financial information that is required by all Federal granting agencies. OMB and Code of Federal Regulation’s (CFR) Grant Guidelines States, Local, Universities Indian Tribal Non-Profits Hospitals Governments § 45 CFR § 45 CFR 2543 - § 45 CFR § 45 CFR 2543 2543 Administrative CNS 2541 § 2 CFR 215 § 2 CFR 215 Requirements § 2 CFR 215 OMB A-102 (formerly A-110) (formerly A- (formerly A-110) 110) § 45 CFR 74 § 2 CFR 220 § 2 CFR 225 § 2 CFR 230 Cost Principles (HHS (formerly A-21) (formerly A-87) (formerly A-122) regulations) Audit Requirements OMB A-133 OMB A-133 OMB A-133 OMB A-133 * Americorps Notice of Grant Award CNCS Grant Provisions Created by CNCS officials and include: Guiding principles for grant activities Contain both program and fiscal guidelines Grant Provisions: www.cns.gov Americorps Grant Provisions Table of Contents Americorps Grant Provisions Table of Contents Americorps Grant Provisions Table of Contents 2009 Americorps Grant Provisions Financial Management Standards CIRCULAR A-110 OMB 110 Financial and Program Management & Property Standards Purpose of property standards. Purpose of financial and program management. Insurance coverage. Standards for financial Real property. management systems. Federally-owned and exempt Payment. property. Cost sharing or matching. Equipment. Program income. Supplies and other expendable property. Revision of budget and program plans. Intangible property. Non-Federal audits. Property trust relationship Allowable costs. Period of availability of funds. Conditional exemptions OMB 110 Procurement Standards & Reporting Purpose of procurement Purpose of reports and standards. records. Recipient responsibilities. Monitoring and reporting program performance. Codes of conduct. Financial reporting. Competition. Retention and access Procurement procedures. requirements for records. Cost and price analysis. Procurement records. Contract administration. Contract provisions OMB Circular A-110 Standards for Financial Management Systems OMB Circular A-110 Standards for Financial Management Systems OMB Circular A-110 Subsequent Adjustments and Continuing Responsibility OMB Circular A-110 Cost Sharing and Matching (a) All contributions, including cash and third party in-kind, shall be accepted as part of the recipient's cost sharing or matching when such contributions meet all of the following criteria. (1) Are verifiable from the recipient's records ( Booked in the Accounting System as incurred). (2) Are not included as contributions for any other federally-assisted project or program. ( Match used twice) (3) Are necessary and reasonable for proper and efficient accomplishment of project or program objectives. (4) Are allowable under the applicable cost principles. (5) Are not paid by the Federal Government under another award, except where authorized by Federal statute to be used for cost sharing or matching. (6) Are provided for in the approved budget when required by the Federal awarding agency. (7) Conform to other provisions of this Circular, as applicable. OMB Circular A-110 Collection of Amount Due (a) Any funds paid to a recipient in excess of the amount to which the recipient is finally determined to be entitled under the terms and conditions of the award constitute a debt to the Federal Government. If not paid within a reasonable period after the demand for payment, the Federal awarding agency may reduce the debt by (1), (2) or (3). (1) Making an administrative offset against other requests for reimbursements. (2) Withholding advance payments otherwise due to the recipient. (3) Taking other action permitted by statute. (b) Except as otherwise provided by law, the Federal awarding agency shall charge interest on an overdue debt in accordance with 4 CFR Chapter II, "Federal Claims Collection Standards." CIRCULAR A-122 The principles are designed to provide that the Federal Government bear its fair share of costs except where restricted or prohibited by law. The principles do not attempt to prescribe the extent of cost sharing or matching on grants, contracts, or other agreements. However, such cost sharing or matching shall not be accomplished through arbitrary limitations on individual cost elements by Federal agencies. OMB A-122 Allowability of Project Costs Cost Principle Requirements To be allowable under an award, costs must meet the following general criteria: Be reasonable, ordinary, necessary and allocable under OMB principles. Conform to any limitations set forth in OMB principles and in the award as to types or amount of cost items. Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the organization. Be accorded consistent treatment. Be determined in accordance with generally accepted accounting principles (GAAP). Not be included as a cost or used to meet cost sharing or matching requirements of any other federally-financed program. Be adequately documented. Defining Documentation Document, Document, Document Allowable Reasonable Allocable Consistently Applied OMB Support for Salary and Wages OMB A-122 Charges to awards for salaries and wages, whether treated as direct costs or indirect costs, will be based on documented payrolls approved by a responsible official(s) of the organization. The distribution of salaries and wages to awards must be supported by personnel activity reports, as prescribed in subparagraph (2), except when a substitute system has been approved in writing by the cognizant agency. (See subparagraph E.2 of Attachment A.) OMB A-87 Where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having first hand knowledge of the work performed by the employee. Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports . OMB-A-21 These reports will reflect an after-the-fact reporting of the percentage distribution of activity of employees. For professorial and professional staff, the reports will be prepared each academic term, but no less frequently than every six months. For other employees, unless alternate arrangements are agreed to, the reports will be prepared no less frequently than monthly and will coincide with one or more pay periods. Where the institution uses time cards or other forms of after-the-fact payroll documents as original documentation for payroll and payroll charges, such documents shall qualify as records for this purpose Time & Activity Reporting: Non-Profit Organizations § 2 CFR 230 (formerly A-122): Reports maintained by non-profit organizations: Must reflect an after-the-fact determination of the employee actual activity (not budgeted) Must account for the total activity of each employee Must be signed by the employee or supervisor having first hand knowledge Must be prepared at least monthly and must coincide with one or more pay periods 2010-2011 Program STANDARD CONTRACT The Provider must comply with the requirements of the National and Community Service Act of 1990 RS amended and codified as 42 USC 12501 et seq 45 CFR 2510 et seq. The Provider shall also comply with applicable federal cost principles, administrative, and audit requirements as well as all applicable Florida Statutes. Requirements are incorporated in this agreement by reference.