Post assistance requirements...
Reports
Semi-annual progress and quarterly financial reports are required, as stipulated in the program regulations and the effective edition of the OJP Financial Guide. Upon completion of the grant period, an Indian tribal grantee shall file a performance report with the Assistant Attorney General for the Office of Justice Programs explaining the activities carried out, including an assessment of the effectiveness of those activities in achieving the purposes of the program, including the number of persons served and the number of persons seeking services who could not be served.
Note:
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.
Audits
All organizations that expend financial assistance of $300,000 or more in any fiscal year must have a single audit for that year in accordance with OMB Circular A-133, as amended, unless the audit condition on the award says otherwise. These audits are due to the cognizant Federal agency not later than 9 months after the end of the grantee's fiscal year.
Note:
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).
Records
The award recipient must keep complete records on disposition of funds.
Note:
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.