Post assistance requirements...
Each State forestry agency is required to submit annual accomplishment report on the program. Any grants, cooperative agreements or other instrument used to award funds will each require a report on the accomplishment and use of funds.
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.
Use of all funds will have to meet Federal and State audit requirements.
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).
State and other generally accepted accounting systems are permissible, if acceptable to audit and reconciliation. All grantees need to maintain adequate systems for collecting and recording statistical data. All records for agreements using any FLEP funds will be maintained in the State forestry agency office for a minimum of 10 years.
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.