TRIBAL, U.S. TERRITORIES AND
INSULAR AREAS ADMINISTRATIVE
AND FINANCIAL GUIDANCE
MANUAL FOR ASSISTANCE
AGREEMENTS
Activities Booklet
"A Nation is a stable, historically developed community of people
who share territory, economic life, distinctive culture, and language."
Office of Environmental Justice, U.S. EPA
U.S. Environmental Protection Agency
Updated August 2013
-------
These activities are intended as a supplement to National PETE's
Tribal, U.S. Territories and Insular Areas Administrative and
Financial Guidance for U.S. EPA Assistance Agreements training
manual, which can be downloaded from www.petetribal.org.
ational Partnership , Community Colleges
r\ Tribal Colleges
PETE
• Government
Industry
for Environmental Technology Education
Building a Global Workforce
National Partnership for Environmental Technology Education (PETE)
584 Main Street
South Portland, ME 04106
Tel: (207) 771-9020
Fax: (207) 771-9028
Email: natlpete(g),maine.rr.com
Web: www.nationalpete.org and www.petetribal.org
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 2 of 96
-------
Contents
ACTIVITY BOOKLET 1
ACTIVITIES FOR MODULE 1 4
Activity La Find the Money 4
Activity l.b Itemized Budget Detail 4
ACTIVITIES FOR MODULE 2 8
Activity 2. a The Award Document 8
Activity 2.b EPA Website 8
Activity 2. c Federal Rules and Regulations 21
Activity 2. d Contact Information with Tracking Document 22
Activity 2. e American Indian Tribal Portal 23
Activity 2.f Grants Management Planning Calendar 23
Activity 2.g Policies and Procedures 25
Activity 2.h "Terms and Conditions" 26
ACTIVITY FOR MODULE 3 35
Activity 3.a FFATA Reporting Requirements 35
ACTIVITIES FOR MODULE 4 39
Activity 4. a Knowing Where to Find the Information When it is Needed 39
Activity 4.b Organizational Chart 40
ACTIVITIES FOR MODULE 5 41
Activity 5. a Timesheets 41
Activity 5.b Award Terminology 42
ACTIVITIES FOR MODULE 6 43
Activity 6.a Financial Terminology 43
Activity 6.b General Ledger 44
Activity 6.c Federal Financial Report (FFR) 45
ACTIVITIES FOR MODULE 7 50
Activity 7. a for Novices Allowable Costs 50
Activity 7.a for Experts Stump the System 50
Activity 7.b Direct vs. Indirect Costs 51
ACTIVITIES FOR MODULE 8 52
Activity 8.a Financial and Accounting Procedures 52
Activity 8. b Conferences 52
ACTIVITIES FOR MODULE 9 54
Activity 9. a Six Good Faith Efforts 54
Activity 9.b Bidders List 54
Activity 9.c EPA Form 5700-5'2A 56
Activity 9D: Negotiating Fair Share Objectives 72
Conducting an Availability Analysis Exercise 72
ACTIVITIES FOR MODULE 10 83
Activity lO.a What if...? 83
Activity lO.b Types of External Audits 83
Activity lO.c Compliance Review 83
EPA Administrative and Financial Onsite Review Questionnaire 84
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 3 of 96
-------
Activities Booklet
Activities for Module 1
Activity l.a Find the Money
Visit the following websites to learn about EPA grant opportunities.
Visit The Catalog of Federal Domestic Assistance at https://cfda.svmplicitv.com/.
• Search for an Assistance Program your Tribal Nation may find interesting.
• Locate the "Applicant Eligibility" paragraph.
• Is your Tribal Nation eligible?
Visit the Grants.gov website at http://grants.gov.
• Watch the online animated overview at http://www.grants.gov/assets/GdgOverview.html.
• Examine a few EPA grant listings.
• Locate a funding opportunity for the program you found on the CFDA website.
Complete the chart provided below.
• What kind of information is provided at CFDA? List this information in the "KNOW" column.
• What kind of information is provided at Grants.gov? List this information in the "KNOW" column.
• What questions do you still have that are not addressed in either listing? These will probably be questions
about how the grant can be used to address the particular needs of your Tribal Nation. Write these
questions in the "NEED TO KNOW" column.
Ask the "NEED TO KNOW" questions of the person listed as the contact person for each opportunity:
• CFDA - programmatic and opportunity announcement questions
• Grants.gov - questions about applications and funded awards
KNOW NEED TO KNOW
Write the information provided in the CFDA and
Grants.gov listings that is useful to you.
Write the questions you still have that are not
addressed in the CFDA or Grants.gov listings.
Activity l.b Itemized Budget Detail
Translate the following project idea into
an itemized budget plan.
Project Narrative
This proposal is under the statutory authority of the Indian Environmental General Assistance Program Act of
1992. Tribe is recognized as a Tribal Consortium under OMB Circular A-87. This two-year grant will carry out
three objectives with a total federal assistance - project cost of $952,424.
Objective 1: $362,893 will build member Tribal capacity on environmental issues through the:
Sponsoring of village trainings
Participation of staff in national, regional, and local environmental forums
Implementation of a solid waste forum and Tribal leaders conference with training sessions
Creation of a solid waste directory
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 4 of 96
-------
Activities Booklet
Objective 2: $199,000 will build member Tribal capacity on air quality issues through the creation of an air
directory:
Covering areas of concern: dust control, village waste burning, atmospheric contamination, and
asthma
Listing funding and resources along with a short descriptive forward for each of the categories
Funding internal positions to continuously update and disseminate information
Objective 3: $390,531 will fund the program manager salary and travel for cluster trainings with support
costs. This proposal asserts that training is best carried out in the villages and provides the transportation costs.
Per Diem, and facilities fees necessary to provide the logistics to make these trainings possible.
The administrative assistant will provide travel outreach coordination to villagers traveling and
arrange the training facilities and fees.
Where necessary Tribal members will contribute to materials as funds allow.
The travel costs are incurred from the cluster training which calculates that an average village cluster
training costs $20,413 and training will occur in nine clusters.
The facilities costs are calculated at $250 per day per room fee plus $125 per day for refreshments.
Training occurs in three day sessions.
Three clusters are planned in fiscal year one and six clusters are planned in fiscal year two.
All staff will be engaged in supporting the core administrative duties including accounting, grant administration.
program management, and communication with the membership. Staff will engage in obtaining training that
strengthens these areas and in training Tribes through outreach, participation in village, regional, state, and
national forums, and other meetings as participants and presenters.
The Program Manager will be primarily responsible for environmental program and governance
trainings and presentations at a salary of $70,000/year.
The Finance Director will be primarily responsible for procedural, fiscal compliance, and grant
administration training at a salary of $60,000/year.
The Administrative Assistant will be responsible for office procedure training and for coordinating
and scheduling meetings and travel at a salary of $35,000/year.
An Environmental Coordinator will be hired with available funds as needed, based on a salary of
$50,000/year.
Fringe benefits are changing with revision of the regional handbook and provider charges; the current
rate is 35% for full time employees and 15% for part-time employees.
Travel includes travel by staff to national regional and village forums to obtain training, to train others, and to
engage in communication on Tribal environmental issues. The outreach and air proposal includes travel for
panelists and for staff. The cluster training proposal provides funding for staff and representatives from villages
to attend village-based cluster trainings as opposed to trainings in hubs or urban centers. This is recognition of
the value of village-based trainings.
Supplies total $5,400. This is for specific program supplies. The only addition from the core grant is $810 for
jump (flash) drives or other rugged file transfer or equipment to benefit village presentations or for CDs.
Technology to send documents or data to a village is consistent with remote assistance. Add other items deemed
necessary within the budget, but justify.
Current Approved Rates & Suggested Budget estimation rates:
• Mileage: 55 cents/mile
• Meal Per Diem Rate $52/day (Breakfast - $ 10, Lunch - $ 12, Dinner - $25, Incidental - $5)
• Overnight Accommodations - average $100/night
• Airfare - average estimated at $600/flight
• Personnel Costs: plan on a 2% Cost of Living/Merit Increase for year two of the proposal.
An indirect costs rate has been negotiated with the Interior Business Center (IBC). The current Indirect Cost
Rate is 28.08% on the total direct cost base.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 5 of 96
-------
Activities Booklet
GUIDE TO PREPARING BUDGET DETAIL
Budget information should be supported in at least the level of detail described below.
Personnel - List all staff positions by title. Give annual salary, percentage of time assigned to the project, and
total cost for the budget period.
Fringe Benefits - Identify the percentage used, the basis for its computation, and the types of benefits included.
Travel - Specify the mileage, per diem, estimated number of trips in-state and out-of-state and other costs for
each type of travel.
Equipment - Identify each item to be purchased which has an estimated acquisition cost of $5,000 or more per
unit and a useful life of more than one year. Items with a unit cost of less than $5,000 are deemed to be
supplies, pursuant to 40 CFR 31.3 and 30.2.
Supplies - "Supplies" means all tangible personal property other than "equipment". The budget detail should
identify categories of supplies to be procured (e.g., laboratory supplies or office supplies).
Contractual - Identify each proposed contract and specify its purpose and estimated cost.
Other - List each item in sufficient detail for EPA to determine the reasonableness and allowability of its cost.
Indirect Charges - If indirect charges are budgeted, indicate the approved rate and base.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 6 of 96
-------
Activities Booklet
Sample - Budget Detail
Pagel
Personnel
Position/Title Annual Salary Percent of Time
Assigned to Project
Project Manager $70,000 50%
Environmental Specialist $60,000 100%
Environmental Health $45,000 100%
Technician
Accountant $50,000 50%
Amount
$35,000
$60,000
$45,000
$25.000
Total Personnel
Total
$165,000
Fringe Benefits
20.0% of Basic Salary $33,000 1 $33,000
Includes Retirement, Health Benefits, Annual and Sick Leave, and Life Insurance
Travel
In-state Travel
Travel for meeting and inspections: 100 miles per trip @ $0.25 per mile,
40 trips
Out-of-state Travel
Travel for EPA meetings
Per Diem - 4 people x $100 per night x 2 nights
Airfare - 4 x $500 round trip
Incidental - 4 x $50
$1,000
$800
$2,000
$200
$3,000
Total Travel
$4,000
Equipment
Level A protective clothing and respirator apparatus (2 @ $5,000)
$10,000
$10,000
Supplies
Office supplies
Laboratory supplies (solvents, glassware, reagents, rubber gloves)
$2,000
$3.000
Total Supplies
Contractual
Other
Consultant services to design data tracking system
Audit
$136,000
$1.325
Total Contractual
Long distance telephone calls
Postage
Printing and reproduction
$8,000
$1,000
$2.200
Total Other
Total Direct Costs
$5,000
$137,325
$11,200
$365,525
Indirect Charges
$244,525* x25% $61,131
*Indirect cost base includes Total Direct Costs ($365,525) less Equipment ($10,000) and less the
amount of each contract in excess of $25,000 ($1 11,000)
Total Project Costs
$61,131
$426,656
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 7 of 96
-------
Activities Booklet
Activities for Module 2
Activity 2.a The Award Document
Review your assistance agreement award.
If you do not have an award document, please use the example on the following pages to learn where this
information is located on an award document.
1. How much funding is awarded to the recipient for this project?
2. What are the funding match responsibilities, if any?
3. What "terms and conditions" are mentioned in the agreement?
(Hint: what strings are attached to your money?)
4. What are some examples of improper expenditures of the funding for this grant?
5. How long do you have to spend the money?
Activity 2.b EPA Website
Know who can help you before you need help.
Visit the EPA website at http://www.epa.gov.
1. Locate and bookmark the pages that can best help you to manage your assistance agreement award.
2. Try some of the links that appear in the navigation panel on the left-hand side of the screen.
3. Use the Search function to find information on specific topics, business sector, or state-specific rules.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 8 of 96
-------
Activities Booklet
Sample Cooperative Agreement
WC-83381701-0 Page 1
<•*»•"%
c*>
s»«^
U.S.
ENVIRONMENTAL
PROTECTION
AGENCY
Cooperative Agreement
RECIPIENT TYPE:
Indian Tribe
RECIPIENT:
Tribe
1234 Rural Route 2
Somewhere, ST 12345
EIN: 12-3456789
PROJECT MANAGER
Jane Doe
Tribe
E-Mail: jdoefgitribe.org
Phone: 555-666-9898
FAX 555-666-9899
ASSISTANCE ID NO.
PROGRA DOCUMENT AMENDMEN
M ID T#
WD- 83381701-
0
TYPE OF ACTION
New
PAYMENT METHOD:
ACH
DATE OF
AWARD
02/28/2012
MAILING DATE
03/06/2012
ACH# pend
Send Payment Request to:
Las Vegas Finance Center
PAYEE:
Executive Director
EPA PROJECT OFFICER
Myra Price
1200 Pennsylvania Ave, NW, 4501T
Washington, DC 20460
E-Mail: Price.Mvrafgtepa. gov
Phone: 202-566-1225
EPA GRANT SPECIALIST
Philip Schindel
1200 Pennsylvania Ave., NW, 3903R
Washington, DC 20460
E-Mail: Schindel.Philipfgtepamail.epa. gov
Phone: 202-564-5293
PROJECT TITLE AND DESCRIPTION
Restoration and Enhancement/National Wetlands Mapper
The recipient proposes to assist states with high resolution wetlands restoration data in transferring their data into
National Wetland Inventory maps and facilitate the creation of an additional layer of information supported by the
Wetlands master Geodatabase and online Wetlands Mapper that would show wetlands restoration projects that have been
completed. This project would assist states in adhering to the National Wetlands Mapping Standard, as well as
developing a new layer of information available to the public on wetlands restoration.
BUDGET PERIOD
01/07/2012-02/02/2014
PROJECT PERIOD
01/07/2012-02/02/2014
TOTAL BUDGET PERIOD
COST
$162,919.00
TOTAL PROJECT PERIOD
COST
$162,919.00
NOTICE OF AWARD
Based on your application dated 11/08/2007, including all modifications and amendments, the United States acting by
and through the US Environmental Protection Agency (EPA), hereby awards $112,656. EPA agrees to cost-share
70.00% of all approved budget period costs incurred, up to and not exceeding total federal funding of $112,656. Such
award may be terminated by EPA without further cause if the recipient fails to provide timely affirmation of the award
by signing under the Affirmation of Award section and returning all pages of this agreement to the Grants Management
Office listed below within 21 days after receipt, or any extension of time, as may be granted by EPA. This agreement is
subject to applicable EPA statutory providsions. The applicable regulatory provisions are 40 CFR Chapter 1, Subchapter
B, and all terms and conditions of this agreement and any attachments.
ISSUING OFFICE (GRANTS MANAGEMENT
OFFICE)
ORGANIZATION / ADDRESS
Grants and Interagency Agreement Management Division
1200 Pennsylvania Ave., NW
Mail code 3903R
Washington, DC 20460
AWARD APPROVAL OFFICE
ORGANIZATION / ADDRESS
Environmental Protection Agency
Office of Water
1200 Pennsylvania Ave., NW
Washington, DC 20460
THE UNITED STATES OF AMERICA BY THE U.S. ENVIRONMENTAL PROTECTION AGENCY
SIGNATURE OF AWARD OFFICIAL
Digital signature applied by EPA Award Official
TYPED NAME AND TITLE
Denise A. Polk, chief Grants Management Branch B
DATE
02/28/2012
AFFIRMATION OF AWARD
BY AND ON BEHALF OF THE DESIGNATED RECIPIENT ORGANIZATION
SIGNATURE
fane "Dae
TYPED NAME AND TITLE
Jane Doe, Project Manager
DATE
03/17/2012
Figure 1: Sample Cooperative Agreement
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 9 of 96
-------
Activities Booklet
EPA Funding Information
WC-83381701-0 Page 2
FUNDS
EPA Amount This Action
EPA In-Kind Amount
Unexpended Prior Year Balance
Other Federal Funds
Recipient Contribution
State Contribution
Local Contribution
Other Contribution
Allowable Project Cost
FORMER AWARD
THIS ACTION
$112,656
$0
$0
$0
$50,263
$0
$0
$0
$162,919
AMENDED TOTAL
$112,656
$0
$0
$0
$50,263
$0
$0
$0
$162,919
Assistance Program (CFDA)
66.462- National Wetland Program
Development Grants
Statutory Authority
Clean Water Act: Sec. 104(b)(3)
Regulatory Authority
40 CFR Part 30
Fiscal
Site Name
Somewhere
ReqNo
0887JP8004
FY
08
Approp.
Code
E1C
Budget
Organization
87EJ
PRC
403B07D
Object
Class
4183
Site/
Project
-
Cost
Organization
-
Obligation /
Deobligation
$112,656
112,656
Budget Summary Page
WC-83381701-0 Page 3
Table A - Object Class Category
(Non-construction)
Personnel
Fringe Benefits
Travel
Equipment
Supplies
Contractual
Construction
Other
Total Direct Charges
Indirect Costs: % Base See Terms and Conditions
Total (Share: Recipient 30.00% Federal 70.00 %)
Total Approved Assistance Amount
Program Income
Total EPA Amount Awarded This Action
Total EPA Amount Awarded To Date
Total Approved Allowable
Budget Period Cost
$49,115
$14,243
$4,250
$0
$1,500
$0
$0
$79,976
$149,084
$13,835
$162,919
$112,656
$0
$112,656
$112,656
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 10 of 96
-------
Activities Booklet
WC-83381701-0 Page 4
Administrative Conditions
1. In accordance with Section 2(d) of the Prompt Payment Act (P.L. 97-177), Federal funds may not be used by the
recipient for the payment of interest penalties to contractors when bills are paid late nor may interest penalties be used to
satisfy cost sharing requirements. Obligations to pay such interest penalties will not be obligations of the United States.
2. The recipient understands that none of the funds for this project (including funds contributed by the recipient as cost
sharing) may be used to pay for the travel of Federal employees or for other costs associated with Federal participation in
this project. Except, however if a federal agency is selected through the recipient's procurement process to carry out some
of the work as a contractor to the recipient, funds may be used to allow necessary Federal travel and other costs
associated with Federal participation in this project.
3. UTILIZATION OF SMALL. MINORITY AND WOMEN'S BUSINESS ENTERPRISES
GENERAL COMPLIANCE, 40 CFR, Part 33
The recipient agrees to comply with the requirements of EPA's Program for Utilization of Small, Minority and
Women's Business Enterprises in procurement under assistance agreements, contained in 40 CFR, Part 33.
FAIR SHARE OBJECTIVES, 40 CFR, Part 33, Subpart D
Pursuant to 40 CFR, Section 33.412, Tribal and Insular Area recipients are not required to negotiate a fair share goal
until 3 years from the effective date of the DBE Rule. After that 3-year phase-in period has expired, Tribal and Insular
Area recipients are required to adhere to the full requirements of 40 CFR, Part 33, Subpart D, as applicable.
SIX GOOD FAITH EFFORTS, 40 CFR, Part 33, Subpart C
Pursuant to 40 CFR, Section 33.301, the recipient agrees to make the following good faith efforts whenever procuring
construction, equipment, services and supplies under an EPA financial assistance agreement, and to require that sub-
recipients, loan recipients, and prime contractors also comply. Records documenting compliance with the six good
faith efforts shall be retained.
(a) Require DBEs are made aware of contracting opportunities to the fullest extent practicable through outreach
and recruitment activities. For Indian Tribal, State and Local and Government recipients, this will include placing
DBEs on solicitation lists and soliciting them whenever they are potential sources.
(b) Make information on forthcoming opportunities available to DBEs and arrange time frames for contracts and
establish delivery schedules, where the requirements permit, in a way that encourages and facilitates
participation by DBEs in the competitive process. This includes, whenever possible, posting solicitations for bids
or proposals for a minimum of 30 calendar days before the bid or proposal closing date.
(c) Consider in the contracting process whether firms competing for large contracts could subcontract with DBEs.
For Indian Tribal, State and local Government recipients, this will include dividing total requirements when
economically feasible into smaller tasks or quantities to permit maximum participation by DBEs in the
competitive process.
(d) Encourage contracting with a consortium of DBEs when a contract is too large for one of these firms to
handle individually.
(e) Use the services and assistance of the SBA and the Minority Business Development Agency of the Department
of Commerce.
(f) If the prime contractor awards subcontracts, require the prime contractor to take the steps in paragraphs (a)
through (e) of this section.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 11 of 96
-------
Activities Booklet
WC-83381701-0 Page 5
MBE/WBE REPORTING, 40 CFR, Part 33, Sections 33.502 and 33.503
The recipient agrees to complete and submit EPA Form 5700-52A, "MBE/WBE Utilization Under Federal Grants,
Cooperative Agreements and Interagency Agreements" beginning with the Federal fiscal year reporting period
the recipient receives the award, and continuing until the project is completed. Only procurements with
certified MBE/WBEs are counted toward a recipient's MBE/WBE accomplishments. The reports must be
submitted semiannually for the periods ending March 31st and September 30th for:
Recipients of financial assistance agreements that capitalize revolving loan programs (CWSRF, DWSRF,
Brownfields); and
All other recipients not identified as annual reporters (40 CFR Part 30 and 40 CFR Part 35, Subpart A and
Subpart B recipients are annual reporters).
The reports are due within 30 days of the end of the semiannual reporting periods (April 30* and October
30th). Reports should be sent to ENTER APPROPRIATE REGIONAL INFORMATION. Final MBE/WBE reports
must be submitted within 90 days after the project period of the grant ends. Your grant cannot be officially
closed without all MBE/WBE reports.
EPA Form 5700-52A may be obtained from the EPA Office of Small Business Program's Home Page on the
Internet at www.epa.gov/osbp .
CONTRACT ADMINISTRATION PROVISIONS, 40 CFR, Section 33.302
The recipient agrees to comply with the contract administration provisions of 40 CFR, Section 33.302.
BIDDERS LIST, 40 CFR, Section 33.501(b) and (c)
Recipients of a Continuing Environmental Program Grant or other annual reporting grant, agree to create and
maintain a bidders list. Recipients of an EPA financial assistance agreement to capitalize a revolving loan fund
also agree to require entities receiving identified loans to create and maintain a bidders list if the recipient of the
loan is subject to, or chooses to follow, competitive bidding requirements. Please see 40 CFR, Section 33.501 (b)
and (c) for specific requirements and exemptions.
4.ln accordance with EPA regulations (40 C.F.R. 31.40 for State, local, and tribal governments; 40 C.F.R. 30.51 for
other recipients), the recipient agrees to submit quarterly progress reports to the EPA Project Officer within 30
days after each reporting period. These reports shall cover work status, work progress, difficulties encountered,
preliminary data results and a statement of activity anticipated during the subsequent reporting period,
including a description of equipment, techniques, and materials to be used of evaluated. A discussion of
expenditures along with a comparison of the percentage of the project completed to the project schedule and an
explanation of significant discrepancies shall be included in the report. The report shall also include any changes
of key personnel concerned with the project.
In addition, the report shall include brief information on each of the following areas: 1) a comparison of actual
accomplishments with the anticipated outputs/outcomes specified in the assistance agreement work plan; 2)
reasons why anticipated outputs/outcomes were not met; 3) other pertinent information, including, when
appropriate, analysis and explanation of cost overruns or high unit costs. The recipient agrees that it will notify
EPA of problems, delays, or adverse conditions which materially impair the ability to meet the outputs/outcomes
specified in the assistance agreement work plan.
5. By accepting this agreement for the electronic method of payment through the Automated Clearing House
(ACH) network using the EPA-ACH payment system, the recipient agrees to:
(a) Request funds based on the recipient's immediate disbursement requirements by presenting an EPA-ACH
Payment Request to your EPA Servicing Finance Office (see EPA-ACH Payment System Recipients Manual for
additional information.)
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 12 of 96
-------
Activities Booklet
WC-83381701-0 Page 6
(b) Provide timely reporting of cash disbursements and balances in accordance with the EPA-ACH Payment
System Recipients Manual; and
(c) Impose the same standards of timing and reporting on subrecipients, if any.
Failure on the part of the recipient to comply with the above conditions may cause the recipient to be placed on the
reimbursement payment method.
6. In accordance with EPA regulations (40 C.F.R. 31.40 for State, local and tribal governments; 40C.F.R. 30.51 for other
recipients), the recipient agrees to submit to the EPA Project Officer within 90 days after the expiration or termination of
the approved project period a final report and at least one reproducible copy suitable for printing. The final report shall
document project activities over the entire project period and shall include brief information on each of the following
areas: 1) a comparison of actual accomplishments with the anticipated outputs/outcomes specified in the assistance
agreement work plan; 2) reasons why anticipated outputs/outcomes were not met; and 3) other pertinent information,
including, when appropriate, analysis and explanation of cost overruns or high unit costs. The recipient agrees that it will
notify EPA of problems, delays, or adverse conditions which materially impair the ability to meet the outputs/outcomes
specified in the assistance agreement work plan.
7. Pursuant to 40 CFR 31.41(b) and 31.50(b), EPA recipients shall submit a final Federal Financial Report (SF-425) to EPA no
later than 90 calendar days after the end of the project period. The form is available on the internet at
http://www.epa.gov/ocfo/finservices/forms.htm. All FFRs must be submitted to the Las Vegas Finance Center: US EPA,
LVFC, 4220 S. Maryland Pkwy., Bldg. C, Rm. 503, Las Vegas, NV 89119, or by Fax to: 702-798-2423.
The LVFC will make adjustments, as necessary, to obligated funds after reviewing and accepting a final Federal Financial
Report. Recipients will be notified and instructed by EPA if they must complete any additional forms for the closeout of the
assistance agreement.
EPA may take enforcement actions in accordance with 40 CFR 31.43 if the recipient does not comply with this term and
condition.
8. HOTEL-MOTEL FIRE SAFETY
Pursuant to 40 CFR 30.18, if applicable, and 15 USC 2225a, the recipient agrees to ensure that all space for conferences,
meetings, conventions, or training seminars funded in whole or in part with federal funds complies with the protection and
control guidelines of the Hotel and Motel Fire Safety Act(PL 101-391, as amended). Recipients may search the Hotel-Motel
National Master List at http://www.usfa.dhs.gov/applications/hotel/to see if a property is in compliance (FEMA ID is
currently not required), or to find other information about the Act.
9. The chief executive officer of this recipient agency shall ensure that no grant funds awarded under this assistance
agreement are used to engage in lobbying of the Federal Government or in litigation against the United States unless
authorized under existing law. The recipient shall abide by its respective OMB Circular (A-21, A-87, or A-122), which
prohibits the use of federal grant funds for litigation against the United States or for lobbying or other political activities.
10. In accordance with Section 18 of the Lobbying Disclosure Act of 1995, PL. No. 105-65,109 Stat. 691, the recipient
affirms that:
(1) it is not a nonprofit organization described in Section 501 (c)(4) of the Internal Revenue Code of 1986; or
(2) it is a nonprofit organization described in Section 501 (c)(4) of the Internal Revenue Code of 1986 but does not and will
not engage in lobbying activities as defined in Section 3 of the Lobbying Disclosure Act of 1995.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 13 of 96
-------
Activities Booklet
WC-83381701-0 Page 7
11. Recipients shall fully comply with Subpart C of 2 CFR Part 180 entitled, "Responsibilities of Participants Regarding
Transactions Doing Business With Other Persons," as implemented and supplemented by 2 CFR Part 1532. Recipient is
responsible for ensuring that any lower tier covered transaction, as described in Subpart B of 2 CFR Part 180, entitled
"Covered Transactions," includes a term or condition requiring compliance with Subpart C. Recipient is responsible for
further requiring the inclusion of a similar term or condition in any subsequent lower tier covered transactions. Recipient
acknowledges that failing to disclose the information required under 2 CFR 180.335 may result in the delay or negation of
this assistance agreement, or pursuance of legal remedies, including suspension and debarment.
Recipients may access suspension and debarment information at http://www.sam.gov. This system allows recipients to
perform searches determining whether an entity or individual is excluded from receiving Federal assistance. This term and
condition supersedes EPA Form 5700-49, "Certification Regarding Debarment, Suspension, and Other Responsibility
Matters."
12. The recipient organization of this EPA assistance agreement must make an ongoing, good faith effort to maintain a
drug-free workplace pursuant to the specific requirements set forth in Title 2 CFR Part 1536 Subpart B. Additionally, in
accordance with these regulations, the recipient organization must identify all known workplaces under its federal awards,
and keep this information on file during the performance of the award.
Those recipients who are individuals must comply with the drug-free provisions set forth in Title 2 CFR Part 1536 Subpart
C.
The consequences for violating this condition are detailed under Title 2 CFR Part 1536 Subpart E. Recipients can access the
Code of Federal Regulations (CFR) Title 2 Part 1536 at http://ecfr.gpoaccess.gov/cgi/t/text/text-
idx?c=ecfr&sid=0e898f356b7deblfldfb3ea7eacl4ead&rgn=div5&view=text&node=2:1.1.1.8.17&idno=2
13 a. The recipient agrees to:
(1) Establish all subaward agreements in writing;
(2) Maintain primary responsibility for ensuring successful completion of the EPA-approved project (this
responsibility cannot be delegated or transferred to a subrecipient);
(3) Ensure that any subawards comply with the standards in Section 210(a)-(d) of OMB Circular A-133 and are not
used to acquire commercial goods or services for the recipient;
(4) Ensure that any subawards are awarded to eligible subrecipients and that proposed subaward costs are
necessary, reasonable, and allocable;
(5) Ensure that any subawards to 501(c)(4) organizations do not involve lobbying activities;
(6) Monitor the performance of their recipients and ensure that they comply with all applicable regulations,
statutes, and terms and conditions which flow down in the subaward;
(7) Obtain EPA's consent before making a subaward to a foreign or international organization, or a subaward to be
performed in a foreign country; and
(8) Obtain approval from EPA for any new subaward work that is not outlined in the approved work plan in
accordance with 40 CFR Parts 30.25 and 31.30, as applicable.
b. Any questions about subrecipient eligibility or other issues pertaining to subawards should be addressed to the
recipient's EPA Project Officer. Additional information regarding subawards may be found at
http://www.epa.gov/ogd/guide/subaward-policy-part-2.pdf. Guidance for distinguishing between vendor and
subrecipient relationships and ensuring compliance with Section 210(a)-(d) of OMB Circular A-133 can be found at
http://www.epa.gov/ogd/guide/subawards-appendix-b.pdfand
http://www.whitehouse.gOV/omb/f inancial_fin_single_audit.
c. The recipient is responsible for selecting its subrecipients and, if applicable, for conducting subaward
competitions.
14. Management fees or similar charges in excess of the direct costs and approved indirect rates are not allowable. The
term "management fees or similar charges" refers to expenses, unforeseen liabilities, or for other similar costs which are
not allowable under this assistance agreement. Management fees or similar charge may not be used to improve or expand
the project funded under this agreement, except to the extent authorized as a direct cost of carrying out the scope of
work.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 14 of 96
-------
Activities Booklet
WC-83381701-0 Page 8
15. The recipient acknowledges that two employees of this recipient organization must complete the mandatory online
training, "EPA Grant Management Training for Non-Profit Applicants and Recipients." One person must be the project
manager, or equivalent, for this assistance agreement. The training must be completed by both employees prior to the
return of the award document to EPA and the receipt of any grant funds. The course can be accessed at:
http://www.epa. gov/ogd/
At the end of the course the recipient must print out, sign and return the certificate of completion with the
affirmation of acceptance to the appropriate grants office. The training certification will expire 3 years from the
last training date. No funds will be released to the recipient by EPA until the required training is completed.
16. EPA's financial obligations to the recipient are limited by the amount of federal funding awarded to date as shown on
line 15 in its EPA approved budget. If the recipient incurs costs in anticipation of receiving additional funds from EPA, it
does so at its own risk.
17. a. If the recipient does not have a previously established indirect cost rate, and is not approved for use of the 10%
flat IDC rate, it agrees to prepare and submit its indirect costs rate proposal in accordance with 2 CFR 225, "Cost Principles
for State, Local, and Indian Tribal Governments".
The recipient must send its proposal to the U.S. Department of the Interior within ninety (90) days from the effective date
of the award of this assistance agreement to:
National Business Center
Indirect Cost Services
U.S. Department of the Interior
2180 Harvard Street, Suite 430
Sacramento, CA 95815
The recipient must copy this EPA office with its proposal via email at OGD lndirectCost@EPA.GOV.
b. Recipients may not draw down indirect costs unless they: i) have a current rate agreement; ii) have been approved for
a flat 10% rate; or iii) have submitted, within 90 days of award, an indirect cost rate proposal to the U.S. Department of the
Interior for review and approval and a final rate has been determined.
c. Recipients are responsible for maintaining an approved indirect cost rate. Recipients with differences between their
provisional rates and final rates are not entitled to more than the amount identified in the award for indirect costs without
EPA approval.
18. Trafficking in persons.
a. Provisions applicable to a recipient that is a private entity.
1. You as the recipient, your employees, subrecipients under this award, and subrecipients' employees may
not—
i. Engage in severe forms of trafficking in persons during the period of time that the award is in effect;
ii. Procure a commercial sex act during the period of time that the award is in effect; or
iii. Use forced labor in the performance of the award or subawards under the award.
2. We as the Federal awarding agency may unilaterally terminate this award, without penalty, if you or a
subrecipient that is a private entity —
i. Is determined to have violated a prohibition in paragraph a.l of this award term; or
ii. Has an employee who is determined by the agency official authorized to terminate the award to
have violated a prohibition in paragraph a.l of this award term through conduct that is either—
A. Associated with performance under this award; or
B. Imputed to you or the subrecipient using the standards and due process for imputing the
conduct of an individual to an organization that are provided in 2 CFR part 180, "OMB
Guidelines to Agencies on
Governmentwide Debarment and Suspension (Nonprocurement)," as implemented by our
Agency at 2 CFR 1532.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 15 of 96
-------
Activities Booklet
WC-83381701-0 Page 9
b. Provision applicable to a recipient other than a private entity. We as the Federal awarding agency may unilaterally
terminate this award, without penalty, if a subrecipient that is a private entity—
1. Is determined to have violated an applicable prohibition in paragraph a.l of this award term; or
2. Has an employee who is determined by the agency official authorized to terminate the award to have violated
an applicable prohibition in paragraph a.l of this award term through conduct that is either—
i. Associated with performance under this award; or
ii. Imputed to the subrecipient using the standards and due process for imputing the conduct of an
individual to an organization that are provided in 2 CFR part 180, "OMB Guidelines to Agencies on
Governmentwide Debarment and Suspension (Nonprocurement)," as implemented by our agency at 2
CFR 1532
c. Provisions applicable to any recipient.
1. You must inform us immediately of any information you receive from any source alleging a violation of a
prohibition in paragraph a.l of this award term.
2. Our right to terminate unilaterally that is described in paragraph a.2 or b of this section:
i. Implements section 106(g) of the Trafficking Victims Protection Act of 2000 (TVPA), as amended (22
U.S.C. 7104(g)), and
ii. Is in addition to all other remedies for noncompliance that are available to us under this award.
3. You must include the requirements of paragraph a.l of this award term in any subaward you make to a private
entity.
d. Definitions. For purposes of this award term:
1. "Employee" means either:
i. An individual employed by you or a subrecipient who is engaged in the performance of the project or
program under
this award; or
ii. Another person engaged in the performance of the project or program under this award and not
compensated by you including, but not limited to, a volunteer or individual whose services are
contributed by a third party as an in-kind contribution toward cost sharing or matching requirements.
2. "Forced labor" means labor obtained by any of the following methods: the recruitment, harboring,
transportation, provision, or obtaining of a person for labor or services, through the use of force, fraud, or
coercion for the purpose of subjection to involuntary servitude, peonage, debt bondage, or slavery.
3. "Private entity":
i. Means any entity other than a State, local government, Indian tribe, or foreign public entity, as those
terms are defined in 2 CFR 175.25.
ii. Includes:
A. A nonprofit organization, including any nonprofit institution of higher education, hospital,
or tribal organization other than one included in the definition of Indian tribe at 2 CFR
175.25(b).
B. A for-profit organization.
4. "Severe forms of trafficking in persons," "commercial sex act," and "coercion" have the meanings given at
section 103 of the TVPA, as amended (22 U.S.C. 7102).
19.
I. Reporting Subawards and Executive Compensation.
a. Reporting of first-tier subawards.
1. Applicability. Unless you are exempt as provided in paragraph d. of this award term, you must
report each action that obligates $25,000 or more in Federal funds that does not include Recovery funds (as
defined in section 1512(a)(2) of the American Recovery and Reinvestment Act of 2009, Pub. L. 111-5) for a
subaward to an entity (see definitions in paragraph e of this award term).
2. Where and when to report.
i. You must report each obligating action described in paragraph a.l. of this award term
to www.fsrs.gov.
ii. For subaward information, report no later than the end of the month following the
month in which the obligation was made. (For example, if the obligation was made on November 7, 2010,
the obligation must be reported by no later than December 31, 2010.)
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 16 of 96
-------
Activities Booklet
WC-83381701-0 Page 10
3. What to report. You must report the information about each obligating action that the
submission instructions posted at www.fsrs.gov specify.
b. Reporting Total Compensation of Recipient Executives.
1. Applicability and what to report. You must report total compensation for each of your five
most highly compensated executives for the preceding completed fiscal year, if —
i. the total Federal funding authorized to date under this award is $25,000 or more;
ii. in the preceding fiscal year, you received—
(A) 80 percent or more of your annual gross revenues from Federal procurement
contracts (and subcontracts) and Federal financial assistance subject to the Transparency Act, as defined at
2 CFR 170.320 (and subawards); and
(B) $25,000,000 or more in annual gross revenues from Federal procurement contracts
(and subcontracts) and Federal financial assistance subject to the Transparency Act, as defined at 2 CFR
170.320 (and subawards); and
iii. The public does not have access to information about the compensation of the executives
through periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C.
78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986. (To determine if the public has
access to the compensation information, see the U.S. Security and Exchange Commission total
compensation filings at http://www.sec.gov/answers/execomp.htm.)
2. Where and when to report. You must report executive total compensation
described in paragraph b.l. of this award term:
i. As part of your registration Central Contractor Registration/System for Award
Management profile available at www.sam.gov.
ii. By the end of the month following the month in which this award is made, and
annually thereafter.
c. Reporting of Total Compensation of Subrecipient Executives.
1. Applicability and what to report. Unless you are exempt as provided in paragraph d. of
this award term, for each first-tier subrecipient under this award, you shall report the names and total
compensation of each of the subrecipient's five most highly compensated executives for the subrecipient's
preceding completed fiscal year, if —
i. in the subrecipient's preceding fiscal year, the subrecipient received—
(A) 80 percent or more of its annual gross revenues from Federal procurement
contracts (and subcontracts) and Federal financial assistance subject to the Transparency Act, as defined at
2 CFR 170.320 (and subawards); and
(B) $25,000,000 or more in annual gross revenues from Federal procurement contracts
(and subcontracts), and Federal financial assistance subject to the Transparency Act (and subawards); and
ii. The public does not have access to information about the compensation of the executives
through periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C.
78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986. (To determine if the public has
access to the compensation information, see the U.S. Security and Exchange Commission total
compensation filings at http://www.sec.gov/answers/execomp.htm.)
2. Where and when to report. You must report subrecipient executive total
compensation described in paragraph c.l. of this award term:
i. To the recipient.
ii. By the end of the month following the month during which you make the
subaward. For example, if a subaward is obligated on any date during the month of October of a given year
(i.e., between October 1 and 31), you must report any required compensation information of the
subrecipient by November 30 of that year.
d. Exemptions
If, in the previous tax year, you had gross income, from all sources, under $300,000, you are
exempt from the requirements to report:
i. subawards,
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 17 of 96
-------
Activities Booklet
WC-83381701-0 Page 11
and
ii. the total compensation of the five most highly compensated executives of any
subrecipient.
e. Definitions. For purposes of this award term:
1. Entity means all of the following, as defined in 2 CFR part 25:
i. A Governmental organization, which is a State, local government, or Indian tribe;
ii. A foreign public entity;
iii. A domestic or foreign nonprofit organization;
iv. A domestic or foreign for-profit organization;
v. A Federal agency, but only as a subrecipient under an award or subaward to a non-
Federal entity.
2. Executive means officers, managing partners, or any other employees in management
positions.
3. Subaward:
i. This term means a legal instrument to provide support for the performance of any
portion of the substantive project or program for which you received this award and that you as the
recipient award to an eligible subrecipient.
ii. The term does not include your procurement of property and services needed to
carry out the project or program (for further explanation, see Sec. -.210 of the attachment to OMB Circular
A-133, "Audits of States, Local Governments, and Non-Profit Organizations").
iii. A subaward may be provided through any legal agreement, including an agreement
that you or a subrecipient considers a contract.
4. Subrecipient means an entity that:
i. Receives a subaward from you (the recipient) under this award; and
ii. Is accountable to you for the use of the Federal funds provided by the subaward.
5. Total compensation means the cash and noncash dollar value earned by the executive during
the recipient's or subrecipient's preceding fiscal year and includes the following (for more information see
17 CFR 229.402(c)(2)):
/. Salary and bonus.
ii. Awards of stock, stock options, and stock appreciation rights. Use the dollar amount
recognized for financial statement reporting purposes with respect to the fiscal year in
accordance with the Statement of Financial Accounting Standards No. 123 (Revised
2004) (FAS 123R), Shared Based Payments.
iii. Earnings for services under non-equity incentive plans. This does not include group
life, health, hospitalization or medical reimbursement plans that do not discriminate in
favor of executives, and are available generally to all salaried employees.
iv. Change in pension value. This is the change in present value of defined benefit and
actuarial pension plans.
v. Above-market earnings on deferred compensation which is not tax-qualified.
vi. Other compensation, if the aggregate value of all such other compensation (e.g.
severance, termination payments, value of life insurance paid on behalf of the
employee, perquisites or property) for the executive exceeds $10,000.
20. Central Contractor Registration/System for Award Management and Universal Identifier Requirements.
A. Requirement for Central Contractor Registration (CCR)/Svstem for Award Management. Unless you are
exempted from this requirement under 2 CFR 25.110, you as the recipient must maintain the currency of
your information in the SAM until you submit the final financial report required under this award or receive
the final payment, whichever is later. This requires that you review and update the information at least
annually after the initial registration, and more frequently if required by changes in your information or
another award term.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 18 of 96
-------
Activities Booklet
WC-83381701-0 Page 12
B. Requirement for Data Universal Numbering System (DUNS) numbers. If you are authorized to make
subawards under this award, you:
1. Must notify potential subrecipients that no entity (see definition in paragraph C of this award
term) may receive a subaward from you unless the entity has provided its DUNS number to you.
2. May not make a subaward to an entity unless the entity has provided its DUNS number to
you.
C. Definitions. For purposes of this award term:
1. Central Contractor Registration (CCFO/Svstem for Award Management (SAM) means the
Federal repository into which an entity must provide information required for the conduct of business as a
recipient. Additional information about registration procedures may be found at the System for Award
Management (SAM) Internet site http://www.sam.gov.
2. Data Universal Numbering System (DUNS) number means the nine-digit number established
and assigned by Dun and Bradstreet, Inc. (D&B) to uniquely identify business entities. A DUNS number may
be obtained from D&B by telephone (currently 866-705-5711) or the Internet (currently at
http://fedgov.dnb.com/webform).
3. Entity, as it is used in this award term, means all of the following, as defined at 2 CFR part 25,
subpart C:
a. A Governmental organization, which is a State, local government, or Indian tribe;
b. A foreign public entity;
c. A domestic or foreign nonprofit organization;
d. A domestic or foreign for-profit organization; and
e. A Federal agency, but only as a subrecipient under an award or subaward to a non-
Federal entity.
4. Subaward:
a. This term means a legal instrument to provide support for the performance of any
portion of the substantive project or program for which you received this award and that you as the
recipient award to an eligible subrecipient.
b. The term does not include your procurement of property and services needed to
carry out the project or program (for further explanation, see Sec. —.210 of the attachment to OMB Circular
A-133, "Audits of States, Local Governments, and Non-Profit Organizations").
c. A subaward may be provided through any legal agreement, including an agreement
that you consider a contract.
5. Subrecipient means an entity that:
a. Receives a subaward from you under this award; and
b. Is accountable to you for the use of the Federal funds provided by the subaward.
21. This award is subject to the provisions contained in the Department of Interior, Environment, and Related Agencies
Appropriations Act, 2012, HR 2055, Division E, Sections 433 and 434 (sections 433 and 434) regarding unpaid federal tax
liabilities and federal felony convictions. Accordingly, by accepting this award the recipient acknowledges that it: (1) is not
subject to any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have
been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority
responsible for collecting the tax liability, and (2) has not been convicted (or had an officer or agent acting on its behalf
convicted) of a felony criminal conviction under any Federal law within 24 months preceding the award, unless EPA has
considered suspension or debarment of the corporation, or such officer or agent, based on these tax liabilities or
convictions and determined that such action is not necessary to protect the Government's interests. If the recipient fails
to comply with these provisions, EPA will annul this agreement and may recover any funds the recipient has expended in
violation of sections 433 and 434.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 19 of 96
-------
Activities Booklet
Programmatic Conditions
I. The award recipient agrees that EPA Project Officer will be significantly involved in this cooperative
agreement. The recipient will participant in, at a minimum, annual conference calls to discuss larger issues
associated with the development and administration of the assistance agreement. An EPA staff member will
participate in conference calls with the CUWR staff that works on the assistance agreement.
2. The EPA Project Officer will continuously monitor progress on the development and administration of the
final deliverable and report.
3. The EPA Project Officer will also review and comment on quarterly and annual reports from the grant
recipient as necessary.
4. The EPA Project Officer will have responsibility for monitoring the project through regular meetings and
phone calls with the recipient. As appropriate, the EPA project Officer may also visit the grantee's office or
other location as appropriate.
5. Acceptable Quality Assurance Documentation must be submitted to the EPA Project Officer within 60 days
of the acceptance of this agreement. No work involving direct measurements or date generation,
environmental modeling, compilation of date from literature or electronic media, and data supporting the
design, construction, and operation of environmental technology shall be initiated under this project until
the EPA Project Officer, in concert with the EPA Quality Assurance manager, has approved the quality
assurance documentation (see 40 CFR30.54 or 31.45 as appropriate). Additional information on these
requirements can be found at the EOA Office of Grants and Debarment Web Site:
http://www.epa.gov/ogd/grants/assurance.htm
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 20 of 96
-------
Activities Booklet
Activity 2.c Federal Rules and Regulations
The rules and regulations govern how EPA functions. Grant recipients agree to comply with these regulations
when they accept an EPA assistance agreement award. All federal regulations use a consistent format or official
Regulation Numbering System.
Locate Title 40 of the Code of Federal Regulations in the Appendix.
Use Title 40 CFR Part 31 Section 41 Paragraph (a) to answer the following questions.
TITLE refers to a broad subject area.
What is the title of this code?
PART designates the rules for a single program or function.
What is the name of this part of the code?
SUBPART groups the regulation into shorter units by how or when they are used.
How many subparts is 40 CFR Part 31 divided into?
What is the name of the Subpart containing Section 41?
SECTION indicates one provision of a program or function rules.
What is the name of this section of the code?
How many sections does 40 CFR Part 31 Subpart C - Reports, Records, Retention, and Enforcement
contain?
PARAGRAPH describes detailed specific requirements.
Which paragraph were you asked to locate?
SUBPARAGRAPHS use numbers and lower-case Roman numerals in an outline format to further define
specific requirements.
How many subparagraphs are included in 40 CFR Part 31 Subpart C Paragraph (a)?
What is the designation for the last Paragraph in Section 41?
Title 40 of the Code of Federal Regulations is available online at http://www.epa.gov/lawsregs/search/40cfr.html.
The portions you will need for grant compliance are provided in the Appendix.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 21 of 96
-------
Activities Booklet
Activity 2.d Contact Information with Tracking Document
Complete a contact list for your award project based on current information. This information should be
provided on the cover page of your award document. A full page form is provided in the Appendix. Feel free to
add additional pages and update often.
Replace text with information on key contacts for your award. Keep in a handy yet confidential location.
Surname
Title
Organization
Address
City
Phone
First Name
State
Fa}
Zip Code
Email
Responsibility
Vebsite
Questions
Dates
Comment;.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 22 of 96
-------
Activities Booklet
Activity 2.e American Indian Tribal Portal
Know your EPA regional office personnel.
Visit the American Indian Tribal Portal, http: //www.epa. gov/tribalportal/.
1. Locate your regional Grants Management Office.
2. Add contact information for your regional personnel on the Contact Information with Tracking
Document you already started.
Activity 2.f Grants Management Planning Calendar
A good way to keep track of important events during the award period is to map out a Grants Management
Planning Calendar with your Project Officer. If you do not have a copy of your own work plan, you may use the
sample work plan provided below to complete this exercise.
Draft a Grants Management Planning Calendar for your award project.
• Include benchmarks, milestones, due dates, etc.
• Match the names of personnel responsible for meeting each deadline.
Ask your Project Of fleer for ways to make the process easier for you.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 23 of 96
-------
Activities Booklet
Yearl
FY 2009 (October 1, 2011 - December 30, 2012)
General Assistance Program
WORK PLAN
WORK PLAN
COMPONENT 1:
Begin sampling PSP levels in the local subsistence clams.
PERSONNEL:
PRIMARY CAPACITY AREA DEVELOPED (check one):
Legal Enforcement/Compliance Technical X Communication Administrative Solid/Hazardous Waste Implementation
ENVIRONMENTAL
OUTCOME(S):
INTERMEDIATE
OUTCOME(S):
(this work plan
period)
• Human health risks will be minimized substantially.
• We will have accurate test results indicating PSP levels in the subsistence clams on a
monthly basis.
• The public will be informed of the risks associated with consuming local clams each
month.
• Our staff, along with local residents will have a greater understanding of what PSP is
and how it can affect us if consumed.
• The test results will be a valuable long-term resource. They can be used as a comparator
against future sample results to establish a long range pattern.
ESTIMATED COMPONENT COST: $12,469.36
COMMITMENTS
1.1
1.2
1.3
1.4
1.5
1.6
The IGAP Staff will gather all of the
information that they can find about PSP in
clams.
The IGAP Staff will create educational
materials to distribute through-out the
community to educate residents and visitors
about PSP in clams.
The IGAP Coordinator -will contact the
Anonymous Department of Environmental
Conservation (ADEC) to set up the details for
monthly testing of the clams and order the
necessary shipping materials
The IGAP Staff -will dig the necessary amount
of clams each month, prepare them as directed
by ADEC, and ship them out for testing.
The IGAP Staff -will create a sign -which -will be
located near the clam bed to inform the public
of the monthly PSP levels and if the clams are
safe to consume.
The IGAP Coordinator -will ensure that an
electronic copy of the results is created and
that a hard copy is available for public
viewing.
Goal
ESTIMATED WORK YEARS: 1.2
CAPACITY AREA
DEVELOPED
Technical
Communications
Administrative
Compliance/
Non-
Administrative
Communications
Technical/
Administrative
END
DATE
12/1/11
2/5/12
12/5/11
9/30/12
10/30/12
11/30/12
Outputs and Deliverables
~ Informative documents
~ Educational pamphlet
~ Testing Schedule
~ Clams to send to ADEC for
testing.
~ Informational sign
~ PSP results for one year
| Objective | Sub-objective 1.1.1:
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 24 of 96
-------
Activities Booklet
Activity 2.g Policies and Procedures
Try your hand at writing policies and procedures.
1. Read the regulation.
2. Examine the sample policy statement.
3. Write your own policy statement.
4. Outline the procedures your Tribal Nation would take to implement this policy.
Regulation 40 CFR 31.22 Allowable Costs
(a) Limitation on use of funds. Grant funds may be used only for:
(1) The allowable costs of the grantees, subgrantees and cost-type contractors, including allowable costs
in the form of payments to fixed-price contractors; and
(2) Reasonable fees or profit to cost-type contractors but not any fee or profit (or other increment above
allowable costs) to the grantee or subgrantee.
(b) Applicable cost principles. For each kind of organization, there is a set of Federal principles for determining
allowable costs. Allowable costs will be determined in accordance with the cost principles applicable to the
organization incurring the costs.*
*For the costs of an Indian Tribal government use the principles in OMB Circular A-87.
Sample Policy Statement
It is the policy of TRIBE to purchase only those goods and services that are needed and necessary to support
approved business operations and programs and which are considered necessary and allowable under all grants
and contracts which TRIBE may administer. It is also the policy of TRIBE to maximize program and service
delivery by purchasing goods and services at the lowest possible cost.
Your Policy Statement
Your Procedures (ensure the policy is implemented correctly)
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 25 of 96
-------
Activities Booklet
Activity 2.h "Terms and Conditions" 2. What programmatic terms and conditions are
listed?
Examine your assistance agreement award
document. If you do not have your award with
you, use the example to answer the following
questions. Share your answers with those seated
at your table and/or your fellow project team
members.
1. What administrative terms and conditions are
listed?
3. Are there any high risk conditions? If so, what
New grants effective October 1, 2008 and
thereafter do not contain a lobbying certification
section.
However, grants awarded before 2006 may still
require submission of EPA Form 5700-53.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 26 of 96
-------
Activities Booklet
Figure 2: Sample Award Letter
US-12345678-0 Page 1
<* PRO*
U.S.
ENVIRONMENTAL
PROTECTION
AGENCY
Grant Agreement
ASSISTANCE ID NO.
PROGRA
M
US-
DOCUMENT ID
12345678-
AMENDMEN
T#
TYPE OF ACTION
New
PAYMENT METHOD: ACH
DATE OF
AWARD
9/11/2011
MAILING DATE
9/18/2011
ACH# pend
RECIPIENT TYPE:
Indian Tribe
Send Payment Request to:
Las Vegas Finance Center
RECIPIENT:
PAYEE:
Tribe
1234 Rural Route 2
Somewhere, ST12345
BIN: 12-3456789
President
PROJECT MANAGER
EPA PROJECT OFFICER
EPA GRANT SPECIALIST
Jane Doe
Tribe
E-Mail: idoe&tribe.org
Phone: 555-666-9898; FAX: 555-666-9899
Sandra Vine
222 North 89th St.
Somewhere, ST 98765
E-Mail: svine&epa.gov
Phone: 555-666-7878 ext. 123
Dean Mulberry
333 South 67* St.
Somewhere, ST 98765
E-Mail: dmulberrv(S)epa.gov
Phone: 555-666-4545 ext. 678
PROJECT TITLE AND DESCRIPTION
Indian General Assistance Program
Build Tribe's environmental capacity; improve ability to communicate about environmental issues; represent Tribes on
statewide environmental panels; aid state and federal agencies in their relationships -with Tribes; increase communication
between Tribes and agencies, and assist Tribes to better protect their environments.
BUDGET PERIOD
10/01/2011 - 09/30/2013
PROJECT PERIOD
10/01/2011 - 09/30/2013
TOTAL BUDGET PERIOD
COST
$12,220,429
TOTAL PROJECT PERIOD
COST
$12,220,429
NOTICE OF AWARD
Based on your application dated 07/08/2008, including all modifications and amendments, the United States, acting by
and through the U.S. Environmental Protection Agency (EPA), hereby awards $2,000,000. EPA agrees to cost-share
55.00% of all approved budget period costs incurred, up to and not exceeding total federal funding of $2,000,000. Such
award may be terminated by EPA without further cause if the recipient fails to provide timely affirmation of the award
by signing under the Affirmation of Award section and returning all pages of this agreement to the Grants Management
Office listed below within 21 days after receipt, or any extension of time, as may be granted by EPA. This agreement is
subject to applicable EPAstatutory provisions. The applicable regulatory provisions are 40 CFR Chapter 1, Subchapter
B, and all terms and conditions of this agreement and any attachments.
ISSUING OFFICE (GRANTS MANAGEMENT
OFFICE)
AWARD APPROVAL OFFICE
ORGANIZATION / ADDRESS
ORGANIZATION / ADDRESS
EPA Region 25
Mail Code, OMP-123
900 Elm Avenue
Somewhere, ST 98765
EPA Region 25
Office of the Executive
900 Elm Avenue
Somewhere, ST 98765
THE UNITED STATES OF AMERICA BY THE U.S. ENVIRONMENTAL PROTECTION AGENCY
SIGNATURE OF AWARD OFFICIAL
TYPED NAME AND TITLE
Johnny Bean, Regional Administrator
DATE
09/11/2011
AFFIRMATION OF AWARD
BY AND ON BEHALF OF THE DESIGNATED RECIPIENT ORGANIZATION
SIGNATURE
TYPED NAME AND TITLE
James Stone, President, Tribal Leader's Council
DATE
10/02/2011
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 27 of 96
-------
Activities Booklet
EPA Funding Information
US-12345678-0 Page 2
FUNDS
EPA Amount This Action
EPA In-Kind Amount
Unexpended Prior Year Balance
Other Federal Funds
Recipient Contribution
State Contribution
Local Contribution
Other Contribution
Allowable Project Cost
FORMER AWARD
THIS ACTION
AMENDED TOTAL
$2,000,000
$0
$0
$0
$220,429
$2,000,000
$0
$0
$12,220,429
Assistance Program (CFDA)
66.418 - Construction Grants for Waste
Water Treatment Works
Statutory Authority
Clean Water Act: Sec. 518(c)
Regulatory Authority
40 CFR Parts 3 1 and 35 Subpart I
Fiscal
Site Name
Somewhere Nation
DC
N
-
FY
2008
Appropriation
Code
GH1
Budget
Organization
104
PR
C
GH
5
Object
Class
4111
Site/
Project
-
Cost
organization
-
Obligation /
Deobligation
$2,000,000
$2,000,000
BUDGET INFORMATION - Construction Programs
Certain federal assistance programs require additional computations to arrive at the federal share of
project costs eligible for participation. If such is the case, you will be notified.
Program Element Classification (Construction)
1 . Administrative and legal expenses
2. Land Structures, right of way, appraisals, etc.
3 . Relocation expenses and payments
4. Architectural Engineering Basic Fees
5 . Other Architectural Engineering Fees
6. reject inspection fees:
a. Force Account - KCWTD (includes 40%
for benefits)
7. Site work
8. Demolition and Removal
9. Construction:
a. Wastewater Treatment Plant Contract
b. Outfall Contract
10. Equipment
1 1 . Miscellaneous
12. Subtotal (Lines 1 thru 1 1)
13. Contingencies
14. Subtotal (Lines 12 thru 13)
15. Project/Program Income
16. TOTAL PROJECT COSTS (Lines 15
minus 14)
a. Total Costs
$0
$180,978
$0
$1,783,913
$465,194
$1,703,247
$0
$0
$7,794,651
$222,446
$20,000
$50,000
$12,220,429
$611,021
$12,831.450
$0
$12,831.450
b. Costs Not Allowable
for Participation
$0
$180,978
$0
$1,783,913
$465,194
$1,703,247
$0
$0
$0
$222,446
$20,000
$50,000
$4,425,778
$221,289
$4,647,067
$0
$4,647,067
OMB Approval No. 0348-
0041
Total Allowable Costs
(Columns a minus b)
$0
$0
$0
$0
$0
$0
$0
$0
$7,794,651
$0
$0
$0
$7,794,651
$389,733
$8,184,384
$0
$8,184,384
FEDERAL FUNDING
Federal assistance requested, calculate as follows: $4,501,41 1
(Consult Federal agency for Federal percentage share.) Enter eligible costs from line 16 Multiply X 55%
Enter the resulting Federal share.
Previous Edition Usable
Figure 3: Sample Award Letter (page 2)
Authorized for Local Reproduction
Standard Form 424C (Rev. 7-97)
Prescribed by OMB Circular A-102
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 28 of 96
-------
Activities Booklet
Administrative Conditions us 12345678 o page 3
1. Payment Information
a. Electronic Funds Transfer (EFT) systems: There are two EFT payment systems available to
recipients, whereby payments are sent directly to the recipient's financial institution within 3-5 business days.
Recipients may use either EPA's EFT-IFMS system or ASAP, as follows:
Under EPA's EFT-IFMS your payment request must be made on the EPA Region 25 EFT-Payment Request
Form.
Under the Automated Standard Application for Payment (ASAP) the recipient follows Department of Treasury
ASAP instructions.
To enroll in either system (if not currently enrolled), or if you have questions, please call Norma Buttons at 555-
666-3434.
2. Cost Principles/Indirect Costs Not Included (All Organizations)
The cost principles of OMB Circular A-21 (educational institutions), A-87 (state, local, or Indian Tribal
governments), or A-122 (non-profit organizations) are applicable, as appropriate, to this award. Since there are
no indirect costs included in the assistance budget, they are not allowable under this Assistance Agreement.
3. Federal Financial Report (FFR)
Pursuant to 40 CFR 31.41 (b) and 31.50(b), EPA recipients shall submit a final Federal Financial Report (SF-
425) to EPA no later than 90 calendar days after the end of the project period. The form is available on the
internet at http://www.epa.gov/ocfo/fmservices/forms.htm. All FFRs must be submitted to the Las Vegas
Finance Center: US EPA, LVFC, 4220 S. Maryland Pkwy., Bldg. C,Rm. 503, Las Vegas, NV 89119, or by Fax
to: 702-798-2423.
The LVFC will make adjustments, as necessary, to obligated funds after reviewing and accepting a final Federal
Financial Report. Recipients will be notified and instructed by EPA if they must complete any additional forms
for the closeout of the assistance agreement.
EPA may take enforcement actions in accordance with 40 CFR 31.43 if the recipient does not comply with this
term and condition.
4. Audit Requirements
The recipient agrees to comply with the requirements of OMB Circular A-133 "Audits of States, Local
Governments, and Non-Profit Organizations."
5. Hotel and Motel Fire Safety Act
Effective October 1, 1994 the recipient agrees to ensure that all conference, meeting, convention, or training
space funded in whole or in part with federal funds complies with the Hotel and Motel Fire Safety Act of 1990.
Figure 4: Sample Award Letter (page 3)
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 29 of 96
-------
Activities Booklet
Administrative Conditions us 12345678 o page 4
6. Recycled Paper
ALL APPLICANTS:
Pursuant to EPA Order 1000.25 dated January 24, 1990, the recipient agrees to use recycled paper for all reports
which are prepared as a part of this agreement and delivered to the Agency. This requirement does not apply to
Standard Forms. These forms are printed on recycled paper as available through the General Services
Administration.
STATE AGENCIES AND POLITICAL SUBDIVISIONS:
Any state agency or agency of a political subdivision of a state which is using appropriated federal funds shall
comply with the requirements set forth in Section 5002 of the Resource conservation and Recovery Act
(RCRA) (42 U.S.C. 6962). Regulations issued under RCRA Section 6002 require that preference be given in
procurement programs to the purchase of specific products containing recycled materials identified in
guidelines developed by EPA. These guidelines are listed in 40 CFR 247.
STATE AND LOCAL INSTITUIONS OF HIGHER EDUCATION. HOSPITALS. AND NON-PROFIT
ORGANIZATIONS:
Pursuant to 40 CFR 30.16 state and local institutions of higher education, hospitals, and non-profit
organizations that receive direct federal funds shall give preference in their procurement programs to the
purchase of recycled products.
7. Lobbying
ALL APPLICANTS:
The recipient agrees to comply with Title 40 CFR Part 34 "New Restrictions on Lobbying". The recipient shall
include the language of this provision in award documents for all subawards exceeding $100,000 and require
that subrecipients submit certification and disclosure forms accordingly.
In accordance with the Byrd Anti-Lobbying Amendment, any recipient who makes a prohibited expenditure
under Title 40 CFR Part 34 or fails to file the required certification or lobbying forms shall be subject to a civil
penalty of not less than $10,000 and not more than $100,000 for each such expenditure.
PART 30 RECIPIENTS:
All contracts awarded by a recipient shall contain, when applicable, the anti-lobbying provision as stipulated in
the Appendix of Title 40 CFR Part 30.
Pursuant to Section 18 of the Lobbying Disclosure Act, the recipient affirms that it is not a non-profit
organization described in Section 501(c)(4) of the Internal Revenue Code of 1986; or that it is a non-profit
organization described in Section 501(c)(4) of the Code but does not and will not engage in lobbying activities
as defined in Section 3 of the Lobbying Disclosure Act.
Figure 5: Sample Award Letter (page 4)
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 30 of 96
-------
Activities Booklet
Administrative Conditions us 12345678 o page 5
8. Lobbying and Litigation
ALL APPLICANTS:
The recipient agrees to provide EPA Form 5700-53 "Lobbying and Litigation Certificate" as mandated by
EPA's annual Appropriations Act. The Chief Executive Officer of any entity receiving assistance funds must
certify that none of these funds have been used to engage in the lobbying of the federal government or in
litigation against the United States unless authorized under existing law. The certification must be submitted to
your EPA Grants Specialist within 90 days after the end of the project period.
Recipient shall abide by it respective OMB Circular (A-21, A-87, or A-122), which prohibits the use of federal
funds for litigation against the United States. Any Part 30 recipient shall abide by its respective OMB Circular
(A-21 or A-122), which prohibits the use of federal grant funds to participate in various forms of lobbying or
other political activities.
9. Suspension and Debarment
Recipients shall fully comply with Subpart C of 2 CFR Part 180 entitled, "Responsibilities of Participants
Regarding Transactions Doing Business With Other Persons," as implemented and supplemented by 2 CFR Part
1532. Recipient is responsible for ensuring that any lower tier covered transaction, as described in Subpart B of
2 CFR Part 180, entitled "Covered Transactions," includes a term or condition requiring compliance with
Subpart C. Recipient is responsible for further requiring the inclusion of a similar term or condition in any
subsequent lower tier covered transactions. Recipient acknowledges that failing to disclose the information
required under 2 CFR 180.335 may result in the delay or negation of this assistance agreement, or pursuance of
legal remedies, including suspension and debarment.
Recipients may access suspension and debarment information at http://www. sam. gov. This system allows
recipients to perform searches determining whether an entity or individual is excluded from receiving Federal
assistance. This term and condition supersedes EPA Form 5700-49, "Certification Regarding Debarment,
Suspension, and Other Responsibility Matters."
10. Small and Disadvantaged Business Utilization Requirements (Non-SRF Recipients)
The recipient agrees to comply with the requirements of EPA's Program for Utilization of Disadvantaged
Business Enterprises in procurement under assistance agreements:
(a) The recipient accepts the applicable Disadvantaged Business Enterprise (DBE) "fair share" objectives
negotiated with EPA by your organization.
(b) The recipient agrees to ensure, to the fullest extent possible, that at least the applicable "fair share"
objectives of federal funds for prime contracts or subcontracts for supplies, construction, equipment, or services
are made available to organizations owned or controlled by socially and economically disadvantaged
individuals, women, and Historically Black Colleges and Universities.
(c) The recipient agrees to include in its bid documents the applicable "fair share" objectives and require all of
its prime contractors to include in their bid documents for subcontracts the negotiated "fair share" percentages.
(d) The recipient agrees to follow the six affirmative steps stated in 40 CFR 30.44(b), 31.36(e), 35.3145(d), or
35.6580, as appropriate, and retain records documenting compliance.
Figure 6: Sample Award Letter (page 5)
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 31 of 96
-------
Activities Booklet
Administrative Conditions us 12345678 o page &
(e) The recipient agrees to submit an EPA For 5700-52A "MBE/WBE Utilization Under Federal Grants,
Cooperative Agreements and Interagency Agreements" as follows:
For grants awarded under 40 CFR Part 35, Subpart A (refer to the Regulatory Authority box shown in the
middle of Page 2 of this Assistance Agreement/Amendment). Reports are due annually by October 30 of each
year (covers the federal fiscal year October 1 thru September 30).
All reports must be submitted to the Office for Civil Rights and Environmental Justice, CEJ-987, 4343 Main
St., Somewhere, ST 98765. For further information, please contact your DBE Coordinator, Linda Forest, at
555.987.6543, FAX 555.987.6565.
(f) If race and/or gender neutral efforts prove inadequate to achieve a "fair share" objective, the recipient agrees
to notify EPA in advance of conscious action it plans to take to more closely achieve the "fair share" objective.
EPA may take corrective action under 40 CFR Parts 30, 31, and 35, as appropriate, if the recipient fails to
comply with these terms and conditions.
11. Small Business in Rural Areas (SBRA)
In accordance with Section 129 of Public Law 100-590, the Small Business Administration and Reauthorization
and Amendment Act of 1988, the recipient agrees to utilize and to encourage any prime contractors under the
assistance agreement to utilize small businesses located in rural areas to the maximum extent possible through
the use of the six affirmative steps.
If a contract is awarded under this assistance agreement, the recipient is also required to utilize the following
affirmative steps:
(a) Place SBRAs on solicitation lists.
(b) Make sure that SBRAs are solicited whenever there are potential sources.
(c) Divide total requirements, when economically feasible, into small tasks or quantities to permit maximum
participation by SBRAs.
(d) Establish delivery schedules, where the requirements of work permit, to encourage participation by SBRAs.
(e) Use the services of the Small Business Administration and the Minority Business Development Agency of
the U.S. Department of Commerce, as appropriate.
(f) Require the prime contractor to comply with the affirmative steps outlined above.
(g) The recipient also agrees to retain records documenting compliance.
For assistance awards for continuing environmental programs, the recipient agrees to submit an EPA Form
5700-52Aby October 30 each year. All reports should be submitted to the Office for Civil Rights and
Environmental Justice, CEJ-987, 4343 Main St., Somewhere, ST 98765.
Figure 7: Sample Award Letter (page 6)
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 32 of 96
-------
Activities Booklet
Administrative Conditions us 12345678 o page 7
12. Availability of Funds
The recipient understands that additional funds may be awarded under this assistance agreement, subject to
availability of additional appropriated funds. EPA's approval of the work plan, budget, and project/budget
periods does not constitute an EPA commitment to provide funds in excess of the amount currently funded in
this agreement.
13. Payment to Consultants
EPA participation in the salary rate (excluding overhead) paid to individual consultants is limited to the
maximum daily rate for a Level IV of the Executive Schedule, to be adjusted annually. This limit applies to
consultation services of designated individuals with specialized skills who are paid at a daily or hourly rate. The
consultant rate is currently $483.20. This rate does not include overhead or travel costs and the recipient may
pay these in accordance with its normal travel practices.
Subagreements with firms for services which are awarded using the procurement requirements in 40 CFR Parts
30 or 31, as applicable, are not affected by this limitation unless the terms of the contract provide the recipient
with responsibility for the selection, direction, and control of the individuals who will be providing services
under the contract at an hourly or daily rate of compensation. The recipient may refer to 40 CFR 30.27 or 40
CFR 31.36(j)(2), as applicable, for additional information.
NOTE: For future years' limits, the recipient may find the annual salary for Level IV of the Executive
Schedule on the Internet site: http://www.opm.gov/oca. Select "Salary and Wages" then "Executive Schedule".
The annual salary is divided by 2087 hours to determine the maximum hourly rate, which is then multiplied by
8 to determine the maximum daily rate.
14. Executive Order 13202 Preservation of Open Competition
The assistance recipient agrees to comply with Executive Order 13202 (February 22, 2001, 66 Federal
Regulation 11225, entitled "Preservation of Open Competition and Government neutrality Towards
Government Contractors' Labor Relations on Federal and Federally Funded Construction Projects") as amended
by Executive Order 13208 (April 11, 2001, 66 Federal Regulation 18717 entitled "Amendment to Executive
Order 13202, "Preservation of Open Competition and Government neutrality Towards Government
Contractors' Labor Relations on Federal and Federally Funded Construction Projects").
15. Recipient Contribution/Share amounts - For Information ONLY
The share percentages currently shown in the Table A budgets and page one of this agreement are calculated
based on the current EPA funding amount and total project cost. The percentage will change if and when
additional funding is provided by assistance amendment.
Figure 8: Sample Award Letter (page 7)
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 33 of 96
-------
Activities Booklet
Programmatic Conditions us 12345678 o page s
1. Quarterly Performance Reports
The recipient shall submit quarterly performance reports, which are due 30 calendar days after the end of each
federal fiscal quarter. (Federal fiscal quarters end the last day of March, June, September, and December.)
Reports shall be submitted to the EPA Project Officer and may be provided electronically.
In accordance with 40 CFRPart 30.51(d) and 31.40, as appropriate, the recipient agrees to submit performance
reports that include brief information on each of the following areas:
(a) A comparison of actual accomplishments with the goals and objectives (outputs/outcomes) established for
the reporting period
(b) Reasons for slippages or why established goals (outputs/outcomes) were not met
(c) Other pertinent information, including when appropriate analysis and information of cost overruns or high
unit costs
In addition to the quarterly performance reports, the recipient shall immediately notify the EPA Project Officer
of developments that have a significant impact on the award-supported activities. In accordance with 40 CFR
Part 30.51(1) and 31.40(d), as appropriate, the recipient agrees to inform the EPA Project Officer as soon as
problems , delays, or adverse conditions become known which will materially impair the ability to meet the
objectives (outputs/outcomes) specified in the assistance agreement work plan. This notification shall include a
statement of the action taken or contemplated and any assistance needed to resolve the situation.
2. Final Performance Report
In addition to the periodic performance reports, the recipient shall submit a final performance report, which is
due 90 calendar days after the expiration or termination of the award. The report shall be submitted to the EPA
Project Officer and may be provided electronically. The report shall generally contain the same information as
in the periodic reports, but should cover the entire project period. If appropriate, the EPA Project Officer may
waive the requirement for a final performance report after completion of the project, if the EPA Project Officer
deems such a report is inappropriate or unnecessary.
3. Submissions
The grantee agrees to submit the following to the EPA Project Officer:
(a) Quarterly Reports updating the status of the Title II construction grants to be closed. Reports are due
October 31, January 31, April 30, and July 31 of each year. Each report shall include:
A listing of the grants to be closed
The activities remaining
The estimate dates for submitting the administration completion packages or audit resolution work
to EPA
A listing of the FTEs charged against the 205(g) grants
(b) An annual Closeout Strategy, due in August of each year, in accordance with EPA guidance.
END OF ASSISTANCE AGREEMENT US-12345678-0
Figure 9: Sample Award Letter (page 8)
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 34 of 96
-------
Activities Booklet
Activity for Module 3
Activity 3.a FFATA Reporting Requirements
You have received an EPA grant award of $250,000 on October 1, 2011. Please answer the following
questions:
1. Are you subject to FFATA reporting requirements? Yes, No
2. What is required to be reported as part of the Transparency Act?
3. Do you need to have a current DUNS number for FFATA reporting purposes? Yes, No
4. Do you need to be registered in the Central Contractor Registration? Yes, No
5. What is the deadline for your organization to report your FFATA Requirements for this
example?
6. Where do you report your FFATA requirements?
In February, 2012, you issue a contract with a consultant for $15,000.
7. Is this contract subject to FFATA reporting requirements? Yes, No
In April, 2012, you increase the amount of the contract with the consultant by another $10,000.
8. Does this contract amendment change your FFATA reporting requirements? Yes, No.
If you answered yes to the above question, why is there a change in the reporting requirements?
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 35 of 96
-------
Activities Booklet
2 CFR Part 170, Appendix A — Award term
I. Reporting Subawards and Executive Compensation.
a. Reporting of first-tier subawards.
1. Applicability. Unless you are exempt as provided in paragraph d. of this
award term, you must report each action that obligates $25,000 or more in Federal
funds that does not include Recovery funds (as defined in section 1512(a)(2) of the
American Recovery and Reinvestment Act of 2009, Pub. L. 111-5) for a subaward to an
entity (see definitions in paragraph e of this award term).
2. Where and when to report.
i. You must report each obligating action described in paragraph a.l.
of this award term to www.fsrs.gov.
ii. For subaward information, report no later than the end of the
month following the month in which the obligation was made. (For example, if the
obligation was made on November 7, 2010, the obligation must be reported by no later
than December 31, 2010.)
3. What to report. You must report the information about each
obligating action that the submission instructions posted at www.fsrs.gov specify.
b. Reporting Total Compensation of Recipient Executives.
1. Applicability and what to report. You must report total compensation
for each of your five most highly compensated executives for the preceding completed
fiscal year, if -
i. the total Federal funding authorized to date under this award is
$25,000 or more;
ii. in the preceding fiscal year, you received—
(A) 80 percent or more of your annual gross revenues from Federal
procurement contracts (and subcontracts) and Federal financial assistance subject to
the Transparency Act, as defined at 2 CFR 170.320 (and subawards); and
(B) $25,000,000 or more in annual gross revenues from Federal
procurement contracts (and subcontracts) and Federal financial assistance subject to
the Transparency Act, as defined at 2 CFR 170.320 (and subawards); and
iii. The public does not have access to information about the
compensation of the executives through periodic reports filed under section 13(a) or
15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a), 78o(d)) or section 6104
of the Internal Revenue Code of 1986. (To determine if the public has access to the
compensation information, see the U.S. Security and Exchange Commission total
compensation filings at http://www.sec.gov/answers/execomp.htm.)
2. Where and when to report. You must report executive total
compensation described in paragraph b.l. of this award term:
i. As part of your registration Central Contractor
Registration/System for Award Management profile available at www.sam.gov.
ii. By the end of the month following the month in which this
award is made, and annually thereafter.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 36 of 96
-------
Activities Booklet
c. Reporting of Total Compensation of Subrecipient Executives.
1. Applicability and what to report. Unless you are exempt as provided in
paragraph d. of this award term, for each first-tier subrecipient under this award, you
shall report the names and total compensation of each of the subrecipient's five most
highly compensated executives for the subrecipient's preceding completed fiscal year, if
i. in the subrecipient's preceding fiscal year, the subrecipient received—
(A) 80 percent or more of its annual gross revenues from Federal
procurement contracts (and subcontracts) and Federal financial assistance subject to
the Transparency Act, as defined at 2 CFR 170.320 (and subawards); and
(B) $25,000,000 or more in annual gross revenues from Federal
procurement contracts (and subcontracts), and Federal financial assistance subject to
the Transparency Act (and subawards); and
ii. The public does not have access to information about the
compensation of the executives through periodic reports filed under section 13(a) or
15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a), 78o(d)) or section 6104
of the Internal Revenue Code of 1986. (To determine if the public has access to the
compensation information, see the U.S. Security and Exchange Commission total
compensation filings at http://www.sec.gov/answers/execomp.htm.)
2. Where and when to report. You must report subrecipient
executive total compensation described in paragraph c.l. of this award term:
i. To the recipient.
ii. By the end of the month following the month during which
you make the subaward. For example, if a subaward is obligated on any date during the
month of October of a given year (i.e., between October 1 and 31), you must report any
required compensation information of the subrecipient by November 30 of that year.
d. Exemptions
If, in the previous tax year, you had gross income, from all sources,
under $300,000, you are exempt from the requirements to report:
i. subawards,
and
ii. the total compensation of the five most highly compensated
executives of any subrecipient.
e. Definitions. For purposes of this award term:
1. Entity means all of the following, as defined in 2 CFR part 25:
i. A Governmental organization, which is a State, local government, or
Indian tribe;
ii. A foreign public entity;
iii. A domestic or foreign nonprofit organization;
iv. A domestic or foreign for-profit organization;
v. A Federal agency, but only as a subrecipient under an award or
subaward to a non-Federal entity.
2. Executive means officers, managing partners, or any other employees in
management positions.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 37 of 96
-------
Activities Booklet
3. Subaward:
i. This term means a legal instrument to provide support for the
performance of any portion of the substantive project or program for which you
received this award and that you as the recipient award to an eligible subrecipient.
ii. The term does not include your procurement of property and
services needed to carry out the project or program (for further explanation, see Sec. -
.210 of the attachment to OMB Circular A-133, "Audits of States, Local Governments,
and Non-Profit Organizations").
iii. A subaward may be provided through any legal agreement,
including an agreement that you or a subrecipient considers a contract.
4. Subrecipient means an entity that:
i. Receives a subaward from you (the recipient) under this award; and
ii. Is accountable to you for the use of the Federal funds provided
by the subaward.
5. Total compensation means the cash and noncash dollar value earned by
the executive during the recipient's or subrecipient's preceding fiscal year and includes
the following (for more information see 17 CFR 229.402(c)(2)):
/. Salary and bonus.
ii. Awards of stock, stock options, and stock appreciation rights. Use the
dollar amount recognized for financial statement reporting purposes
with respect to the fiscal year in accordance with the Statement of
Financial Accounting Standards No. 123 (Revised 2004) (FAS 123R),
Shared Based Payments.
iii. Earnings for services under non-equity incentive plans. This does not
include group life, health, hospitalization or medical reimbursement
plans that do not discriminate in favor of executives, and are available
generally to all salaried employees.
iv. Change in pension value. This is the change in present value of
defined benefit and actuarial pension plans.
v. Above-market earnings on deferred compensation which is not tax-
qualified.
vi. Other compensation, if the aggregate value of all such other
compensation (e.g. severance, termination payments, value of life
insurance paid on behalf of the employee, perquisites or property) for
the executive exceeds $10,000
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 38 of 96
-------
Activities Booklet
Activities for Module 4
Activity 4.a Knowing Where to Find the Information When it is Needed
Let's go on a scavenger hunt. Knowing where to find information is "half the battle" when managing federal
grants.
Search the Appendix to locate the information listed below.
1. Which page(s) provide a synopsis or summary of 40 CFR?
2. On which page does 2 CFR Part 225, Attachment B begin?
Where are the goals and objectives for administrative and financial guidance outlined?
4. Where can you find an administrative checklist?
5. Where can you find a survey of management systems?
6. In the sample Tribal Office Management and Administration Manual, which policies and
procedures are modeled?
7. Where is EPA's Administrative and Financial Onsite Review Questionnaire?
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 39 of 96
-------
Activities Booklet
Activity 4.b Organizational Chart
Sketch an organizational chart for your Tribal Nation's administrative and financial systems.
Are there any gaps in responsibility or lines of authority that need to be addressed?
Organizational Chart
Tribal Members
Tribal Chai-person
Health & Human
Resources
Environmental
Protect'on
Chief Administrative
Employee
Bookkeeper
Receptionist/
Secretary
Chief Administrative
Employee
r
y
•i
—
H !
j
Environmental
Coordinator
Fisheries
Higher
Education
J
Indian Child
Welfare Act
Range
Housing
j
Roads
J
Water
Quality
J
Non-Point
Source
^
Cultural
Resources
Resource
Technician
Maintenance
Worker
Maintenance
Worker
Resource
Technician
Resource
Technician
• Figure 10: Sample Organizational Chart
Courtesy of Summit Lake Paiute Reservation, Nevada
http://www.summitlaketribe.org/uploads/SLPC Council Resolution SL-11-2008 021608.pdf
Natural Resources
Natural Resource
Director
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 40 of 96
-------
Activities Booklet
Activities for Module 5
Activity 5.a Timesheets
Examine the timesheet provided in the Manual, Module 5, page 120.
Share your answers to the following questions with the class.
1. What number of direct hours was worked each week on each project?
2. What is the total for the two week period?
3. How many hours were taken as sick leave?
4. How are these coded?
5. Look at the payroll allocation; what do the percentages mean?
6. What personal information is required?
7. How many signatures are required?
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 41 of 96
-------
Activities Booklet
Activity 5.b Award Terminology
Match each of the following terms with its correct definition.
Write the correct term on the line in front of its definition.
You may work individually or in teams at your table.
Award Subaward Subgrant Contract Subcontract
A grant, cost reimbursement contract, and other agreements directly related to the issuance of
federal funds between a Tribal Nation's government and the federal government.
An award of financial assistance in the form of money, or property in lieu of money, made
under a grant by a grantee to an eligible subgrantee. It includes financial assistance when
provided by contractual legal agreement, but does not include procurement purchases, nor
does it include technical assistance which provides service instead of money, or other
assistance in the form of revenue sharing, loans, fellowships, or other lump sum awards, loan
guarantees, interest subsidies, insurance, or direct appropriations.
Procurement under a contract legally obligating the seller to furnish the supplies or services
and the buyer to pay for them.
Procurement under a grant or subgrant legally obligating the seller to furnish the supplies or
services (including construction) and the buyer to pay for them.
An award of financial assistance in the form of money, or property in lieu of money, made
under an award by a recipient to an eligible subrecipient or by a subrecipient to a lower tier
subrecipient. It may include financial assistance when provided by any legal agreement, even
if the agreement is called a "contract", but does not include procurement of goods or services
nor does it include any form of assistance which is excluded from the definition of "award".
Federally Recognized Indian Tribal Government Fund
Grantee/Tribal Nation Department/Agency/Recipient
Recipient Subgrantee Subrecipient
An independent fiscal and accounting entity (i.e., a Tribal Nation) with a self-balancing set of
accounts: where debits = credits, expenditures = income, and obligations and disbursements
balance evenly.
The governing body or a governmental agency of any Indian tribe, band, nation, or other
organized group or community certified by the Secretary of the Interior as eligible for the
special programs and services provided through the Bureau of Indian Affairs.
The government or other legal entity awarded a subgrant and held accountable to the grantee
for use of the funds provided, also called a subaward recipient or subrecipient.
The government or other legal entity to which a subgrant is awarded and which is accountable
to the grantee for the use of the funds provided.
The legal entity to which a subaward is made and which is accountable to the recipient for the
use of the funds provided. They may be a foreign or international organization (such as
agencies of the United Nations) and are eligible at the discretion of the federal awarding
agency.
The party responsible for performing and/or administering a federal award.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 42 of 96
-------
Activities Booklet
Activities for Module 6
Activity 6.a Financial Terminology
Match each of the following terms with its correct definition.
Write the correct term on the line in front of its definition.
You may work individually or in teams at your table.
Accounting Bookkeeping
Modified Accrual Basis of Accounting
Fund Accounting
Financial Management System
A recording of all and any financial transactions that need to be maintained for all
the Tribal Nation's financial activities.
An established set of procedures and principles for maintaining integrity through
accurate records of receipt and expenditure of funds.
An organized way to manage cash and other financial resources, which records
financial resources and obligations in established categories.
The recommended method for tracking General, Special Revenue, and Debt
Service Funds.
The recording of financial transactions.
Allocation
Central Service Cost Allocation Plan
Indirect Cost Rate Proposal
Cost Sharing or Matching
A strategy identified and consistently allocated to the benefiting departments to
cover the needs for the Tribal Nation, as well as for the federal government award
project.
The assignment of costs to a particular cost objective in the budget work plan.
The documentation prepared by a Tribal Nation to substantiate its request for the
establishment of funds allocated to costs not directly related to but necessary for
successful completion of an award funded project.
The portion of project or program costs not borne by the federal government.
Applicable Credits
Cost Principles
Internal Controls
Project Costs
All allowable costs, as set forth in applicable federal cost principles and incurred by the
Tribal Nation, as well as the value of the contributions made by third parties in
accomplishing the tasks of the award during the project period.
Guidelines to provide that federal awards bear their fair share of cost.
Measures employed by the Tribal Nation for the purpose of safeguarding resources,
promoting accuracy and reliability, and measuring compliance.
Receipts or reductions of expenditures that offset or reduce costs allocable to Federal
awards as direct or indirect costs.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 43 of 96
-------
Activities Booklet
Activity 6.b General Ledger
Ledgers should contain all transactions for each day. The following exercise will help novice accountants and
bookkeepers learn to record transactions accurately.
Record the data provided below on the general ledger form.
Trade with another learner or have your accountant check your work.
Transaction Data
• Year 2012 has begun and you have $72,944 in account numbered 9875631.
• On January 5th you received a shipment of piping and paid the supplier $26,953.00 with check number
027534.
• On January 6thyou paid the office rental and telephone bills.
o The office space rents for $835 per month.
o The phone bill came to $ 164.97.
• On January 7th you received an EFT deposit in your bank account for $5,000.
General Ledger
General Ledger Detail by Account
As of January 7, 2009
Type
Date
Num
Name
Memo
Amount
Balance
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 44 of 96
-------
Activities Booklet
Activity 6.c Federal Financial Report (FFR)
Practice filling out a Federal Financial Report.
Use your own award document and financial reports to complete the FFR.
Federal Financial Report Instructions
Report Submissions
1) Recipients will be instructed by Federal agencies to submit the Federal Financial Report (FFR) to a
single location, except when an automated payment management reporting system is utilized. In this
case, a second submission location may be required by the agency.
2) If recipients need more space to support their FFRs, or FFR Attachments, they should provide
supplemental pages. These additional pages must indicate the following information at the top of each
page: Federal grant or other identifying number (if reporting on a single award), recipient organization,
Data Universal Numbering System (DUNS) number, Employer Identification Number (BIN), and
period covered by the report.
Reporting Requirements
1) The submission of interim FFRs will be on a quarterly, semi-annual, or annual basis, as directed by the
Federal agency. A final FFR shall be submitted at the completion of the award agreement. The
following reporting period end dates shall be used for interim reports: 3/31, 6/30, 9/30, or 12/31. For
final FFRs, the reporting period end date shall be the end date of the project or grant period.
2) Quarterly and semi-annual interim reports shall be submitted no later than 90 days after the end of each
reporting period. Final reports shall be submitted no later than 90 days after the project or grant period
end date.
Note: For single award reporting:
1) Federal agencies may require both cash management information on lines 10(a) through 10(c) and
financial status information lines 10(d) through 10(o).
2) 10(b) and 10(e) may not be the same until the final report.
Line Item Instructions for the Federal Financial Report
FFR
Number
Reporting Item
Instructions
Cover Information
1
2
3
4a
4b
5
6
7
Federal Agency and
Organizational Element to
Which Report is Submitted
Federal Grant or Other
Identifying Number
Assigned by Federal
Agency
Recipient Organization
DUNS Number
EIN
Recipient Account Number
or Identifying Number
Report Type
Basis of Accounting
Enter the name of the Federal agency and organizational element identified in
the award document or as instructed by the agency.
For a single award, enter the grant number assigned to the award by the Federal
agency. For multiple awards, report this information on the FFR Attachment. Do
not complete this box if reporting on multiple awards.
Enter the name and complete address of the recipient organization including zip
code.
Enter the recipient organization's Data Universal Numbering System (DUNS)
number or Central Contract Registry extended DUNS number.
Enter the recipient organization's Employer Identification Number (EIN).
Enter the account number or any other identifying number assigned by the
recipient to the award. This number is for the recipient's use only and is not
required by the Federal agency. For multiple awards, report this information on
the FFR Attachment. Do not complete this box if reporting on multiple awards.
Mark appropriate box. Do not complete this box if reporting on multiple awards.
Specify whether a cash or accrual basis was used for recording transactions
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 45 of 96
-------
Activities Booklet
8
9
10
(Cash/Accrual)
Project/Grant Period,
From: (Month, Day, Year)
Project/Grant Period, To:
(Month, Day, Year)
Reporting Period End
Date: (Month Day, Year)
related to the award(s) and for preparing this FFR. Accrual basis of accounting
refers to the accounting method in which expenses are recorded when incurred.
For cash basis accounting, expenses are recorded when they are paid.
Indicate the period established in the award document during which Federal
sponsorship begins and ends.
Note: Some agencies award multi-year grants for a project period that is funded
in increments or budget periods (typically annual increments). Throughout the
project period, agencies often require cumulative reporting for consecutive
budge periods. Under these circumstances, enter the beginning and ending dates
of the project period not the budget period. Do not complete this box if reporting
on multiple awards.
See the above instructions for "Project/Grant Period, From: (Month, Day,
Year)."
Enter the ending date of the reporting period. For quarterly, semi-annual, and
annual interim reports, use the following reporting period end dates: 3/31, 6/30,
9/30, or 12/3 1 . For final FFRs, the reporting period end date shall be the end
date of the project or grant period.
Transactions
Enter cumulative amounts from date of the inception of the award through the end date of the reporting period
specified in line 9.
Use Lines lOa through lOc, Lines lOd through lOo, or Lines lOa through lOo, as specified by the Federal
agency, when reporting on single grants.
Use Line 12, Remarks, to provide any information deemed necessary to support or explain FFR data.
Federal Cash (To report multiple grants, also use FFR Attachment)
lOa
lOb
lOc
Cash Receipts
Cash Disbursements
Cash On Hand (Line lOa
Minus Line lOb)
Enter the cumulative amount of actual cash received from the Federal agency as
of the reporting period end date.
Enter the cumulative amount of Federal fund disbursements (such as cash or
checks) as of the reporting period end date. Disbursements are the sum of actual
cash disbursements for direct charges for goods and services, the amount of
indirect expenses charged to the award, and the amount of cash advances and
payments made to subrecipients and contractors.
For multiple grants, report each grant separately on the FFR Attachment. The
sum of the cumulative cash disbursements on the FFR Attachment must equal
the amount entered on Line lOb, FFR.
Enter the amount of Line lOa minus Line lOb. This amount represents
immediate cash needs. If more than three business days of cash are on hand, the
Federal agency may require an explanation on Line 12, Remarks, explaining
why the drawdown was made prematurely or other reasons for the excess cash.
Federal Expenditures and Unobligated Balance: Do not complete this section if reporting on multiple
awards.
lOd
lOe
Total Federal Funds
Authorized
Federal Share of
Expenditures
Enter the total Federal funds authorized as of the reporting period end date.
Enter the amount of Federal fund expenditures. For reports prepared on a cash
basis, expenditures are the sum of cash disbursements for direct charges for
property and services; the amount of indirect expense charged; the value of
third-party in-kind contributions applied; and the amount of cash advance
payments and payments made to subrecipients. For reports prepared on an
accrual basis, expenditures are the sum of cash disbursements for direct charges
for property and services; the amount of indirect expense incurred; the value of
in-kind contributions applied; and the net increase or decrease in the amounts
owed by the recipient for (1) goods and other property received; (2) services
performed by employees, contractors, subrecipients, and other payees; and (3)
programs for which no current services or performance are required. Do not
include program income expended in accordance with the deduction alternative,
rebates, refunds, or other credits. (Program income expended in accordance with
the deduction alternative should be reported separately on Line lOo.)
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 46 of 96
-------
Activities Booklet
lOf
lOg
lOh
Federal Share of
Unliquidated Obligations
Total Federal Share (Sum
of Lines lOeandlOf)
Unobligated Balance of
Federal Funds (Line lOd
Minus Line lOg)
Unliquidated obligations on a cash basis are obligations incurred, but not yet
paid. On an accrual basis, they are obligations incurred, but for which an
expenditure has not yet been recorded. Enter the Federal portion of unliquidated
obligations. Those obligations include direct and indirect expenses incurred but
not yet paid or charged to the award, including amounts due to subrecipients and
contractors. On the final report, this line should be zero unless the awarding
agency has provided other instructions.
Do nof include any amount in Line lOf that has been reported in Line lOe. Do not
include any amount in Line 1 Of for a future commitment of funds (such as a long-
term contract) for which an obligation or expense has not been incurred.
Enter the sum of Lines lOe and lOf
Enter the amount of Line lOd minus Line lOg.
Recipient Share: Do not complete this section if reporting on multiple awards.
lOi
10j
10k
Total Recipient Share
Required
Recipient Share of
Expenditures
Remaining Recipient Share
to be Provided (Line lOi
Minus Line lOj)
Enter the total required recipient share for reporting period specified in line 9.
The required recipient share should include all matching and cost sharing
provided by recipients and third-party providers to meet the level required by
the Federal agency. This amount should not include cost sharing and match
amounts in excess of the amount required by the Federal agency (for example,
cost overruns for which the recipient incurs additional expenses and, therefore,
contributes a greater level of cost sharing or match than the level required by the
Federal agency).
Enter the recipient share of actual cash disbursements or outlays (less any
rebates, refunds, or other credits) including payments to subrecipients and
contractors. This amount may include the value of allowable third party in-kind
contributions and recipient share of program income used to finance the non-
Federal share of the project or program. Note: On the final report this line should
be equal to or greater than the amount of Line 1 Oi.
Enter the amount of Line 1 Oi minus Line 1 Oj. If recipient share in Line 1 Oj is
greater than the required match amount in Line 1 Oi, enter zero.
Program Income: Do not complete this section if reporting on multiple awards.
101
10m
lOn
lOo
11
lla
lib
lie
lid
lie
llf
Hg
Total Federal Program
Income Earned
Program Income Expended
in Accordance With the
Deduction Alternative
Program Income Expended
in Accordance With the
Addition Alternative
Unexpended Program
Income (Line 101 Minus Line
10m or Line 1 On)
Enter the amount of Federal program income earned. Do not report any program
income here that is being allocated as part of the recipient's cost sharing amount
included in Linel Oj.
Enter the amount of program income that was used to reduce the Federal share
of the total project costs.
Enter the amount of program income that was added to funds committed to the
total project costs and expended to further eligible project or program activities.
Enter the amount of Line 1 01 minus Line 1 Om or Line 1 On. This amount equals the
program income that has been earned but not expended, as of the reporting
period end date.
Indirect Expense: Complete this information only if required by the awarding agency and in accordance with
agency instructions.
Type of Rate(s)
Rate
Period From; Period To
Base
Amount Charged
Federal Share
Totals
State whether indirect cost rate(s) is Provisional, Predetermined, Final, or Fixed.
Enter the indirect cost rate(s) in effect during the reporting period.
Enter the beginning and ending effective dates for the rate(s).
Enter the amount of the base against which the rate(s) was applied.
Enter the amount of indirect costs charged during the time period specified.
(Multiply 1 Ib. x 1 Id.)
Enter the Federal share of the amount in lie.
Enter the totals for columns lid, lie, and 1 1 f .
Remarks, Certification, and Agency Use Only
12
Remarks
Enter any explanations or additional information required by the Federal
sponsoring agency including excess cash as stated in line 1 Oc.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 47 of 96
-------
Activities Booklet
13a
13b
13c
13d
13e
14
Typed or Printed Name and
Title of Authorized
Certifying Official
Signature of Authorized
Certifying Official
Telephone (Area Code,
Number and Extension)
E-mail Address
Date Report Submitted
(Month, Day, Year)
Agency Use Only
Enter the name and title of the authorized certifying official.
The authorized certifying official must sign here.
Enter the telephone number (including area code and extension
listed in Line 1 3a.
of the individual
Enter the e-mail address of the individual listed in Line 13a.
Enter the date the FFR is submitted to the Federal agency using
year format.
the month, day,
This section is reserved for Federal agency use.
Line Item Instructions for the Federal Financial Report Attachment
(To be completed if reporting on cash management activity for multiple grants.)
There is not a separate attachment form.
Attach one FFR for each award providing the information described below for each additional award.
Box
Number
1
2
3a
3b
4
5
Reporting Item
Federal Agency and
Organizational Element to
Which Report is Submitted
Recipient Organization
DUNS Number
EIN
Reporting Period End Date:
(Month Day, Year)
Federal Grant Number
Recipient Account Number
Cumulative Federal Cash
Disbursement
Total
Instructions
Enter the name of the Federal agency and organizational element identified in
the award document or as instructed by the agency. (This information should be
identical to that entered in Box 1 , FFR.)
Enter the name and complete address of the recipient organization including zip
code. (Same information as entered in Box 3, FFR.)
Enter the recipient organization's Data Universal Numbering System (DUNS)
number or Central Contract Registry extended DUNS number. (Same
information as entered in Box 4a, FFR.)
Enter the recipient organization's Employer Identification Number (EIN). (Same
information as entered in Box 4b, FFR.)
Enter the ending date of the reporting period of this report. (Same information as
entered in Box 9, FFR.)
Enter the grant number assigned to each award by the Federal agency.
Enter the account number or any other identifying number assigned by the
recipient to the award. This number is for the recipient's use only and is not
required by the Federal agency.
Enter the cumulative amount of the Federal share of cash disbursed for each
award. Cash disbursements are the sum of actual cash disbursements for direct
charges for goods and series, the amount of indirect expenses charged to the
award, and the amount of cash advances and payments made to subrecipients
and contractors.
Enter the total for the Cumulative Cash Disbursement. This column should equal
the amount reported on Line lOb, FFR.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 48 of 96
-------
Activities Booklet
FEDERAL FINANCIAL REPORT
(Follow form instructions)
1. Federal Agency and Organizational Element
to Which Report is Submitted
United States Environmental Protection Agency
2. Federal Grant or Other Identifying Number Assigned by Federal Agency
(To report multiple grants, use FFR Attachment)
Page
Pages
3. Recipient Organization (Name and complete address including Zip code)
4a. DUNS Number
5. Recipient Account Number of Identifying Number
(To report multiple grants, use FFR Attachment)
6. Report Type
D Quarterly
D Semi-Annual
D Annual
D Final
7. Basis of Accounting
D Cash D Accrual
8. Project/Grant Period
From: (Month, Day, Year)
To: (Month, Day, Year)
9. Reporting Period End Date
(Month, Day, Year)
10. Transactions
(Use lines a-c for single or multiple grant reporting
Federal Cash (To report multiple grants, also use FFR Attachment):
a. Cash Receipts
b. Cash Disbursements
c. Cash on Hand (line a minus b)
(Use lines d-o for single grant reporting
Federal Expenditures and Unobligated Balance:
d. Total Federal funds authorized
e. Federal share of expenditures
f. Federal share of unliquidated obligations
g. Total Federal share (sum of lines e and f)
h. Unobligated balance of Federal funds (line d minus g)
Recipient Share:
Total recipient share required
j. Recipient share of expenditures
k. Remaining recipient share to be provided (line I minus j)
Program Income:
I. Total Federal program income earned
m. Program income expended in accordance with the deduction alternative
n. Program income expended in accordance with the addition alternative
o. Unexpended program income (line I minus line m or line n)
11. Indirect
Expense
a. Type
b. Rate
c. Period From
Period To
d. Base
e. Amount Charged
f. Federal Share
g. Totals:
12. Remarks: Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation:
13. Certification: By signing this report, I certify that it is true, complete, and accurate tot eh best of my knowledge. I am aware that any false,
fictitious, or fraudulent information may subject me to criminal, civil, or administrative penalties. (U.S. Code, Title 18, Section 1001)
a. Typed or Printed Name and Title of Authorized Certifying Official
c. Telephone (Area code, number and extension)
d. Email address
b. Signature of Authorized Certifying Official
e. Date Report Submitted (Month, Day, Year)
14. Agency use only:
Federal Share Calculation
Standard Form 425
OMB Approval Number: 0348-0061
Expiration Date: 10/31/2011
Paperwork Burden Statement
According to the Paperwork Reduction Act, as amended, no persons are required to respond to a collection of information unless it displays a valid OMB Control Number. The valid OMB control
number for this information collection is 0348-0061. Public reporting burden for this collection of information is estimated to average 1.5 hours per response, including time for reviewing instructions,
searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding the burden estimate or any other
aspect of this collection of information, including suggestions for reducing this burden, to the Office of Management and Budget, Paperwork Reduction Project (0348-0060), Washington, DC 20503.
Table 1: Federal Financial Report, SF425
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 49 of 96
-------
Activities Booklet
Activities for Module 7
Activity 7.a for Novices
Allowable Costs
What did you hope to accomplish with this
assistance agreement award?
1. Read your assistance agreement award and
review your budget.
2. Examine the OMB Circular A-87 on Cost
Principles.
3. Determine which of your costs are
allowable and which are not.
4. List all allowable expenses in the space
provided below.
Allowable expenses are those supplies and activities
for which the Tribal Nation can use award funds.
Non-allowable expenses are those supplies and
activities for which the Tribal Nation cannot use
award funds.
Allowable Costs
Activity 7.a for Experts
Stump the System
Let's play "Stump the System".
• Get into small groups of 3-5 people.
• Describe, in writing, situations where costs
might not be considered reasonable,
allowable, or allocable.
• Write only one situation on each card or
piece of paper.
• Mix the descriptions together, so no one
knows who wrote them.
• Designate a reader to read the descriptions to
the entire group.
• Discuss each situation; consider the positive
and negative aspects of each.
• Use the checklist to help determine which are
allowable and which are not.
• Vote on whether the cost should be deemed a
reasonable, allowable, and allocable cost or
not.
D Reasonable: Is the use of program dollars
reasonable?
D Necessary: Is it necessary in performing the
requirements of the program?
D Allowable: Is the use of program dollars
allowable?
o Is it within the scope of the program
project as proposed to EPA?
o Is the purchase allowable under OMB
A-87, Attachment A?
D Clear business purpose: Is there a clear business
purpose? It is evident to a third party that the
purchase is not for personal use.
D Budgeted: Is the purchase properly budgeted for?
D Funding available: Is there funding still available
in the budget? If a budget revision needs to be
done in accordance with the program regulations,
the Project Officer has been contacted.
D Coded: Is the purchase order or check request
properly coded with the correct fund, program,
year, and account codes?
D Approved: Has the purchase order or check
request been properly approved by supervisors?
D Conflict of interest: Do any of the supervisors
have a conflict of interest in making this
purchase? Do any of the supervisors have a
personal relationship or stand to gain personally
by making this purchase?
D Processed within deadlines: Have you followed
policy and allowed enough time for the paperwork
to be processed within established deadlines?
D Policy followed: Each check request and purchase
order must be documented to stand on its own as
to what, where, why, when, and how the funding
was used.
D Documented: If you do not think it would be
clear to an outside third party, such as an auditor,
then please take a moment and document the
reasons for the purchase. Remember, at the end of
the year or two years from now, you might not be
here to explain the purchase.
D Comfortable: Would you be comfortable with
making this purchase if it was reported on the
front page of the daily newspaper with photos of
you?
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 50 of 96
-------
Activities Booklet
Activity 7.b Direct vs. Indirect Costs
Compare your work plan to the regulations for allowable costs.
If you do not have the budget for your award, then use the example provided in the Appendix.
OMB Circular A-87 can also be found in the Appendix.
1. Which costs are indicated in your project budget?
2. Which of these costs are allowable under the cost principles outlined in OMB Circular A-87 as
direct costs?
Which of these costs can be reimbursed as indirect costs?
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 51 of 96
-------
Activities Booklet
Activities for Module 8
Activity 8.a
Financial and Accounting Procedures
Compare the recommended financial and
accounting procedures with your
Tribal Nation's existing process.
Consider the following questions:
• How does your Tribal Nation
departmentalize financial and accounting
duties?
• What forms do you use for purchasing?
• Are these forms in a location that is
consistent, easy to find, and well
organized?
• Which forms might you want to add to
your process to make it easier to track
purchases?
On the following page, draw a diagram of your
Tribal Nation's purchasing procedures for:
• Ordering
• Tracking
• Shipping
• Receiving
• Invoicing
• Payment
• Travel authorization
• Travel vouchers
Activity 8. b Conferences
A. Examine the Best Practices Guide for
Conferences in the Appendix.
B. Read the paragraph entitled "How To Use This
Guide".
C. Use the following scenario to answer the
questions below.
You are concerned about the quality of water
in the river that runs through the reservation.
You are asking EPA to fund a conference for
local environmental agencies and businesses to
discuss how to handle this problem. You intend
to make out the agenda and invite attendees at
a time and location that best suits your
schedule.
1. Would this be an EPA, Tribal Nation, or j oint
conference?
2. Which Chapter of the guide explains how EPA
funds can be used?
3. Can EPA provide assistance agreement award
funds for this conference?
4. Can you invite EPA staff to advise conference
planners?
5. Can you use EPA grant funds to pay for food
at a social gathering the night before the
conference begins?
6. Can you use EPA grant funds to pay for travel
expenses incurred by local business owners?
7. Can you use funds not spent on the conference
to send a Tribal Member to the state capital to
talk to congressional representatives about
funding clean-up efforts.
Can the conference be held at a local hotel
instead of a big conference center?
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 52 of 96
-------
Activities Booklet
Authorization Form
Submitted
Purchase Received
Authorization
Obtained
Inventory**
Assigned
Invoice Recorded
Checkout and Sent
to Supplier
Delivered to
Department
Permission
Obtained
Permission to
Order Sent to
Department
Inventory** Added
to Department
Records
Travel Restrictions
Applied
Voucher
(plus receipts?)
Submitted
Department Orders
From Supplier
Expenses Recorded
Reimbursement
Check Cut and Sent
to Traveler
Figure 11: Sample Purchasing Process Diagram
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 53 of 96
-------
Activities Booklet
Activities for Module 9
Activity 9.a Six Good Faith Efforts
Analyze the following Six Good Faith Efforts. Discuss with others what they mean and how to use them.
Share these findings with your colleagues.
1. Ensure DBEs are made aware of contracting opportunities to the fullest extent practicable through outreach
and recruitment activities. For Tribal Nations, state and local and government recipients, this will include
placing DBEs on solicitation lists and soliciting them whenever they are potential sources.
2. Make information on forthcoming opportunities available to DBEs and arrange time frames for contracts
and establish delivery schedules, where the requirements permit, in a way that encourages and facilitates
participation by DBEs in the competitive process. This includes, whenever possible, posting solicitations
for bids or proposals for a minimum of 30 calendar days before the bid or proposal closing date.
3. Consider in the contracting process whether firms competing for large contracts could subcontract with
DBEs. For Tribal Nations, state and local government recipients, this will include dividing total
requirements when economically feasible into smaller tasks or quantities to permit maximum participation
by DBEs in the competitive process.
4. Encourage contracting with a consortium of DBEs when a contract is too large for one of these firms to
handle individually.
5. Use the services and assistance of the SBA and the Minority Business Development Agency of the
Department of Commerce. (Some Nations only allow Tribally owned and/or Tribally approved
subcontractors. Check your Tribal Nation's policy to determine which Tribal businesses are eligible.)
6. If the prime contractor awards subcontracts, require the prime contractor to take the steps in paragraphs (1)
through (5) of this section.
Activity 9.b Bidders List
Create a Bidders List.
1. Locate vendors in your area.
Start with one of the following options to locate a DBE vendor in your market area.
• Ask your state and/or EPA regional office if they already have a bidders list started.
• Examine the "Subcontracting with DOT" directory at
http://osdbuweb.dot.gov/Procurement/subcontrac ting_directorv.cfm.
• Explore the "System for Award Management" database at http://www.sam.gov.
• Peruse the "U.S. Small Business Administration's Dynamic Small Business Search" site at
http://dsbs.sba.gov/dsbs/search/dsp_dsbs.cfm.
• Search the "Minority Business Development Agency" database at http://www.mbda. gov/.
• Visit the "Department of Transportation's Office of Small Business Programs" website at
http://osdbu.dot. gov/.
• National Association of Women Business Owners http://www.nawbo.org/
• Minority Business Development Agency http://www.mbda.gov/
• National Center for American Indian Enterprise Development http://www.ncaied.org
2. Create a bidders list. You may use your own or the form on the following page. The longer the list, the
more options available when you need them.
3. Ask for a copy of each vendor's DBE Certification.
4. Keep this information handy.
5. Update bidder information frequently.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 54 of 96
-------
Activities Booklet
Table 2: Sample Bidders List
Bidder
Procurement Date
Quality Construction
98 7 Main Street
Somewhere, ST 98765
1.800.203.555.9786
Quality@tbc. com
Construction
Equipment
01/22/2012
Certification
DBF, MBE, Tribal
Tribal qualifies as
MBEonDBE
forms
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 55 of 96
-------
Activities Booklet
Activity 9.c EPA Form 5700-52A
Test your DBE report writing skills.
This is just practice to help you become familiar with the form.
Fill in the form with as much information as you can, based on the award and procurement information
provided. Speculate on possible content for information you do not yet know.
Included in this activity:
• An award document
• Procurement schedule
• EPA 5700-52A DBE reporting form
1. If you are reporting for a vendor or contractor who is both a minority and women-owned business,
choose a single category under which to report the dollar amount.
2. In Block 1A use the federal fiscal year, October 1 through September 30.
3. The last year of the annual report is listed as the fiscal year.
a. (For example, procurements made in November 2011 and July 2012 are reported for the
federal fiscal year 20012.)
4. In Block 2B enter the name of the regional EPA official designated in the "terms and conditions"
of the award as the recipient of DBE reports.
a. This person should be located in the regional EPA office from which your financial
assistance agreement originated.
5. In Block 4B the program/project title and the CFDA number can be found on your assistance
agreement award document.
6. Data is entered in Block 5C only when Block 5B is not checked.
7. In Block 6 of the reporting form explain how you ensure that DBE's are being notified about and
afforded opportunities to compete on EPA-funded projects.
a. For example, "When there are no DBEs available locally, we search statewide to identify
DBEs who can provide the needed products or services."
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 56 of 96
-------
Activities Booklet
Sample Award Document
US-12345678-OPagel
U.S.
ENVIRONMENTAL
PROTECTION
AGENCY
Grant Agreement
ASSISTANCE ID NO.
PROGRA
M
US-
DOCUMENT ID
12345678-
AMENDMEN
T#
TYPE OF ACTION
New
PAYMENT METHOD: ACH
DATE OF
AWARD
9/11/2011
MAILING DATE
9/18/2011
ACH# pend
RECIPIENT TYPE:
Indian Tribe
Send Payment Request to:
Las Vegas Finance Center
RECIPIENT:
PAYEE:
Tribe
1234 Rural Route 2
Somewhere, ST12345
BIN: 12-3456789
President
PROJECT MANAGER
EPA PROJECT OFFICER
EPA GRANT SPECIALIST
Jane Doe
Tribe
E-Mail: idoe&tribe.org
Phone: 555-666-9898; FAX: 555-666-9899
Sandra Vine
222 North 89th St.
Somewhere, ST 98765
E-Mail: svine&epa.gov
Phone: 555-666-7878 ext. 123
Dean Mulberry
333 South 67th St.
Somewhere, ST 98765
E-Mail: dmulberrv(q)epa.gov
Phone: 555-666-4545 ext. 678
PROJECT TITLE AND DESCRIPTION
Indian General Assistance Program
Build Tribe's environmental capacity; improve ability to communicate about environmental issues; represent Tribes on
statewide environmental panels; aid state and federal agencies in their relationships with Tribes; increase communication
between Tribes and agencies, and assist Tribes to better protect their environments.
BUDGET PERIOD
10/01/2011-09/30/2013
PROJECT PERIOD
10/01/20011 - 09/30/2013
TOTAL BUDGET PERIOD
COST
$12,220,429
TOTAL PROJECT PERIOD
COST
$12,220,429
NOTICE OF AWARD
Based on your application dated 07/08/2008, including all modifications and amendments, the United States, acting by
and through the U.S. Environmental Protection Agency (EPA), hereby awards $2,000,000. EPA agrees to cost-share
55.00% of all approved budget period costs incurred, up to and not exceeding total federal funding of $2,000,000. Such
award may be terminated by EPA without further cause if the recipient fails to provide timely affirmation of the award
by signing under the Affirmation of Award section and returning all pages of this agreement to the Grants Management
Office listed below within 21 days after receipt, or any extension of time, as may be granted by EPA. This agreement is
subject to applicable EPAstatutory provisions. The applicable regulatory provisions are 40 CFR Chapter 1, Subchapter
B, and all terms and conditions of this agreement and any attachments.
ISSUING OFFICE (GRANTS MANAGEMENT
OFFICE)
AWARD APPROVAL OFFICE
ORGANIZATION / ADDRESS
ORGANIZATION / ADDRESS
EPA Region 25
Mail Code, OMP-123
900 Elm Avenue
Somewhere, ST98765
EPA Region 25
Office of the Executive
900 Elm Avenue
Somewhere, ST98765
THE UNITED STATES OF AMERICA BY THE U.S. ENVIRONMENTAL PROTECTION AGENCY
SIGNATURE OF AWARD OFFICIAL
TYPED NAME AND TITLE
Johnny Bean, Regional Administrator
DATE
09/11/2011
AFFIRMATION OF A WARD
BY AND ON BEHALF OF THE DESIGNATED RECIPIENT ORGANIZATION
SIGNATURE
State
TYPED NAME AND TITLE
James Stone, President, Tribal Leader's Council
DATE
10/02/2011
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 57 of 96
-------
Activities Booklet
EPA Funding Information
US-12345678-0 Page 2
FUNDS
EPA Amount This Action
EPA In-Kind Amount
Unexpended Prior Year Balance
Other Federal Funds
Recipient Contribution
State Contribution
Local Contribution
Other Contribution
Allowable Project Cost
FORMER AWARD
THIS ACTION
AMENDED TOTAL
$2,000,000
$0
$0
$0
$220,429
$2,000,000
$0
$0
$12,220,429
Assistance Program (CFDA)
66.418 - Construction Grants for Waste
Water Treatment Works
Statutory Authority
Clean Water Act: Sec. 518(c)
Regulatory Authority
40 CFR Parts 3 1 and 35 Subpart I
Fiscal
Site Name
Somewhere Nation
DC
N
-
FY
200
8
Appropriation
Code
GH1
Budget
Organizatio
n
104
PRC
GH5
Object
Class
4111
Site/
Project
-
Cost
organization
-
Obligation /
Deobligation
$2,000,000
$2,000,000
BUDGET INFORMATION - Construction Programs
NOTE: Certain federal assistance programs require additional computations to arrive at the federal share
of project costs eligible for participation. If such is the case, you will be notified.
Program Element Classification
(Construction)
1 . Administrative and legal expenses
2. Land Structures, right of way, appraisals,
etc.
3 . Relocation expenses and payments
4. Architectural Engineering Basic Fees
5. Other Architectural Engineering Fees
6. Project inspection fees:
a. Force Account - KCWTD (includes 40%
for benefits)
7. Site work
8. Demolition and Removal
9. Construction:
a. Wastewater Treatment Plant Contract
b. Outfall Contract
10. Equipment
11. Miscellaneous
1 2. Subtotal (Lines 1 thru 1 1 )
13. Contingencies
14. Subtotal (Lines 12 thru 13)
15. Project/Program Income
16. TOTAL PROJECT COSTS (Lines 15
minus 14)
a. Total Costs
$0
$180,978
$0
$1,783,913
$465,194
$1,703,247
$0
$0
$7,794,651
$222,446
$20,000
$50,000
$12,220,429
$611,021
$12,831.450
$0
$12,831.450
b. Costs Not Allowable
for Participation
$0
$180,978
$0
$1,783,913
$465,194
$1,703,247
$0
$0
$0
$222,446
$20,000
$50,000
$4,425,778
$221,289
$4,647,067
$0
$4,647,067
OMB Approval No. 0348-
0041
Total Allowable Costs
(Columns a minus b)
$0
$0
$0
$0
$0
$0
$0
$0
$7,794,651
$0
$0
$0
$7,794,651
$389,733
$8,184,384
$0
$8,184,384
FEDERAL FUNDING
Federal assistance requested, calculate as follows: $4,501,41 1
(Consult Federal agency for Federal percentage share.) Enter eligible costs from line 16 Multiply X 55%
Enter the resulting Federal share.
Previous Edition Usable
Authorized for Local Reproduction
Standard Form 424C (Rev. 7-97)
Prescribed by OMB Circular A-102
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 58 of 96
-------
Activities Booklet
Administrative Conditions us-i23456?8-o page 3
1. Payment Information
a. Electronic Funds Transfer (EFT) systems: There are two EFT payment systems available to recipients,
whereby payments are sent directly to the recipient's financial institution within 3-5 business days.
Recipients may use either EPA's EFT-IFMS system or ASAP, as follows:
Under EPA's EFT-IFMS your payment request must be made on the EPA Region 25 EFT-Payment Request
Form.
Under the Automated Standard Application for Payment (ASAP) the recipient follows Department of
Treasury ASAP instructions.
To enroll in either system (if not currently enrolled), or if you have questions, please call Norma Buttons at
555-666-3434.
Under any of the above payment mechanisms, recipients may request/draw down advances for their immediate cash
needs, provided the recipient meets the requirements of 40 CFR 30.22(b) or 40 CFR 31.21 (c) as applicable.
Additionally, recipients must liquidate all obligations incurred within 90 calendar days of the project period end date.
Therefore, recipients must submit the final request for payment, and refund to EPA any balance of unobligated cash
advanced within 90 calendar days after the end of the project period.
2. Cost Principles/Indirect Costs Not Included (All Organizations)
The cost principles of OMB Circular A-21 (educational institutions), A-87 (state, local, or Indian Tribal
governments), or A-122 (non-profit organizations) are applicable, as appropriate, to this award. Since there are no
indirect costs included in the assistance budget, they are not allowable under this Assistance Agreement.
3. Federal Financial Report (FFR)
Pursuant to 40 CFR 31.41 (b) and 31.50(b), EPA recipients shall submit a final Federal Financial Report (SF-425) to
EPA no later than 90 calendar days after the end of the project period. The form is available on the internet at
http://www.epa.gov/ocfo/finservices/forms.htm. All FFRs must be submitted to the Las Vegas Finance Center: US
EPA, LVFC, 4220 S. Maryland Pkwy., Bldg. C, Rm. 503, Las Vegas, NV 89119, or by Fax to: 702-798-2423.
The LVFC will make adjustments, as necessary, to obligated funds after reviewing and accepting a final Federal
Financial Report. Recipients will be notified and instructed by EPA if they must complete any additional forms for
the closeout of the assistance agreement.
EPA may take enforcement actions in accordance with 40 CFR 31.43 if the recipient does not comply with this term
and condition.
4. Audit Requirements
The recipient agrees to comply with the requirements of OMB Circular A-133 "Audits of States, Local Governments,
and Non-Profit Organizations."
5. Hotel and Motel Fire Safety Act
Effective October 1, 1994 the recipient agrees to ensure that all conference, meeting, convention, or training space
funded in whole or in part with federal funds complies with the Hotel and Motel Fire Safety Act of 1990.
6. Recycled Paper
ALL APPLICANTS:
Pursuant to EPA Order 1000.25 dated January 24, 1990, the recipient agrees to use recycled paper for all reports
which are prepared as a part of this agreement and delivered to the Agency. This requirement does not apply to
Standard Forms. These forms are printed on recycled paper as available through the General Services Administration.
STATE AGENCIES AND POLITICAL SUBDIVISIONS:
Any state agency or agency of a political subdivision of a state which is using appropriated federal funds shall comply
with the requirements set forth in Section 5002 of the Resource conservation and Recovery Act (RCRA) (42 U.S.C.
6962). Regulations issued under RCRA Section 6002 require that preference be given in procurement programs to the
purchase of specific products containing recycled materials identified in guidelines developed by EPA. These
guidelines are listed in 40 CFR 247.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 59 of 96
-------
Activities Booklet
Administrative Conditions us-i23456?8-o page 4
STATE AND LOCAL INSTITUIONS OF HIGHER EDUCATION. HOSPITALS. AND NON-PROFIT
ORGANIZATIONS:
Pursuant to 40 CFR 30.16 state and local institutions of higher education, hospitals, and non-profit
organizations that receive direct federal funds shall give preference in their procurement programs to the
purchase of recycled products.
7. Lobbying
ALL APPLICANTS:
The recipient agrees to comply with Title 40 CFR Part 34 "New Restrictions on Lobbying". The recipient shall
include the language of this provision in award documents for all subawards exceeding $100,000 and require
that subrecipients submit certification and disclosure forms accordingly.
In accordance with the Byrd Anti-Lobbying Amendment, any recipient who makes a prohibited expenditure
under Title 40 CFR Part 34 or fails to file the required certification or lobbying forms shall be subject to a civil
penalty of not less than $10,000 and not more than $100,000 for each such expenditure.
PART 30 RECIPIENTS:
All contracts awarded by a recipient shall contain, when applicable, the anti-lobbying provision as stipulated in
the Appendix of Title 40 CFR Part 30.
Pursuant to Section 18 of the Lobbying Disclosure Act, the recipient affirms that it is not a non-profit
organization described in Section 501(c)(4) of the Internal Revenue Code of 1986; or that it is a non-profit
organization described in Section 501(c)(4) of the Code but does not and will not engage in lobbying activities
as defined in Section 3 of the Lobbying Disclosure Act.
8. Lobbying and Litigation
ALL APPLICANTS:
The recipient agrees to provide EPA Form 5700-53 "Lobbying and Litigation Certificate" as mandated by
EPA's annual Appropriations Act. The Chief Executive Officer of any entity receiving assistance funds must
certify that none of these funds have been used to engage in the lobbying of the federal government or in
litigation against the United States unless authorized under existing law. The certification must be submitted to
your EPA Grants Specialist within 90 days after the end of the project period.
Recipient shall abide by it respective OMB Circular (A-21, A-87, or A-122), which prohibits the use of federal
funds for litigation against the United States. Any Part 30 recipient shall abide by its respective OMB Circular
(A-21 or A-122), which prohibits the use of federal grant funds to participate in various forms of lobbying or
other political activities.
9. Suspension and Debarment
Recipients shall fully comply with Subpart C of 2 CFR Part 180 entitled, "Responsibilities of Participants
Regarding Transactions Doing Business With Other Persons," as implemented and supplemented by 2 CFR Part
1532. Recipient is responsible for ensuring that any lower tier covered transaction, as described in Subpart B of
2 CFR Part 180, entitled "Covered Transactions," includes a term or condition requiring compliance with
Subpart C. Recipient is responsible for further requiring the inclusion of a similar term or condition in any
subsequent lower tier covered transactions. Recipient acknowledges that failing to disclose the information
required under 2 CFR 180.335 may result in the delay or negation of this assistance agreement, or pursuance of
legal remedies, including suspension and debarment.
Recipients may access suspension and debarment information at http://www.sam.gov. This system allows
recipients to perform searches determining whether an entity or individual is excluded from receiving Federal
assistance. This term and condition supersedes EPA Form 5700-49, "Certification Regarding Debarment,
Suspension, and Other Responsibility Matters."
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 60 of 96
-------
Activities Booklet
Administrative Conditions us-i23456?8-o page 5
10. Small and Disadvantaged Business Utilization Requirements (Non-SRF Recipients)
The recipient agrees to comply with the requirements of EPA's Program for Utilization of Disadvantaged
Business Enterprises in procurement under assistance agreements:
(a) The recipient accepts the applicable Disadvantaged Business Enterprise (DBE) "fair share" objectives
negotiated with EPA by your organization.
(b) The recipient agrees to ensure, to the fullest extent possible, that at least the applicable "fair share"
objectives of federal funds for prime contracts or subcontracts for supplies, construction, equipment, or
services are made available to organizations owned or controlled by socially and economically
disadvantaged individuals, women, and Historically Black Colleges and Universities.
(c) The recipient agrees to include in its bid documents the applicable "fair share" objectives and require all of
its prime contractors to include in their bid documents for subcontracts the negotiated "fair share"
percentages.
(d) The recipient agrees to follow the six affirmative steps stated in 40 CFR 30.44(b), 31.36(e), 35.3145(d), or
35.6580, as appropriate, and retain records documenting compliance.
(e) The recipient agrees to submit an EPA For 5700-52A "MBE/WBE Utilization Under Federal Grants,
Cooperative Agreements and Interagency Agreements" as follows:
For grants awarded under 40 CFR Part 35, Subpart A (refer to the Regulatory Authority box shown in the
middle of Page 2 of this Assistance Agreement/Amendment). Reports are due annually by October 30 of
each year (covers the federal fiscal year October 1 thru September 30).
All reports must be submitted to the Office for Civil Rights and Environmental Justice, CEJ-987, 4343
Main St., Somewhere, ST 98765. For further information, please contact your DBE Coordinator, Linda
Forest, at 555.987.6543, FAX 555.987.6565.
(f) If race and/or gender neutral efforts prove inadequate to achieve a "fair share" objective, the recipient
agrees to notify EPA in advance of conscious action it plans to take to more closely achieve the "fair share"
objective. EPA may take corrective action under 40 CFR Parts 30, 31, and 35, as appropriate, if the
recipient fails to comply with these terms and conditions.
11. Small Business in Rural Areas (SBRA)
In accordance with Section 129 of Public Law 100-590, the Small Business Administration and Reauthorization
and Amendment Act of 1988, the recipient agrees to utilize and to encourage any prime contractors under the
assistance agreement to utilize small businesses located in rural areas to the maximum extent possible through
the use of the six affirmative steps.
If a contract is awarded under this assistance agreement, the recipient is also required to utilize the following
affirmative steps:
(a) Place SBRAs on solicitation lists.
(b) Make sure that SBRAs are solicited whenever there are potential sources.
(c) Divide total requirements, when economically feasible, into small tasks or quantities to permit maximum
participation by SBRAs.
(d) Establish delivery schedules, where the requirements of work permit, to encourage participation by
SBRAs.
(e) Use the services of the Small Business Administration and the Minority Business Development Agency of
the U.S. Department of Commerce, as appropriate.
(f) Require the prime contractor to comply with the affirmative steps outlined above.
(g) The recipient also agrees to retain records documenting compliance.
For assistance awards for continuing environmental programs, the recipient agrees to submit an EPA Form
5700-52A by October 30 each year. All reports should be submitted to the Office for Civil Rights and
Environmental Justice, CEJ-987, 4343 Main St., Somewhere, ST 98765.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 61 of 96
-------
Activities Booklet
Administrative Conditions us-i23456?8-o page e
12. Availability of Funds
The recipient understands that additional funds may be awarded under this assistance agreement, subject to
availability of additional appropriated funds. EPA's approval of the work plan, budget, and project/budget
periods does not constitute an EPA commitment to provide funds in excess of the amount currently funded in
this agreement.
13. Payment to Consultants
EPA participation in the salary rate (excluding overhead) paid to individual consultants is limited to the
maximum daily rate for a Level IV of the Executive Schedule, to be adjusted annually. This limit applies to
consultation services of designated individuals with specialized skills who are paid at a daily or hourly rate. The
consultant rate is currently $483.20. This rate does not include overhead or travel costs and the recipient may
pay these in accordance with its normal travel practices.
Subagreements with firms for services which are awarded using the procurement requirements in 40 CFR Parts
30 or 31, as applicable, are not affected by this limitation unless the terms of the contract provide the recipient
with responsibility for the selection, direction, and control of the individuals who will be providing services
under the contract at an hourly or daily rate of compensation. The recipient may refer to 40 CFR 30.27 or 40
CFR 31.36(j)(2), as applicable, for additional information.
NOTE: For future years' limits, the recipient may find the annual salary for Level IV of the Executive
Schedule on the Internet site: http://www.opm.gov/oca. Select "Salary and Wages" then "Executive Schedule".
The annual salary is divided by 2087 hours to determine the maximum hourly rate, which is then multiplied by
8 to determine the maximum daily rate.
14. Executive Order 13202 Preservation of Open Competition
The assistance recipient agrees to comply with Executive Order 13202 (February 22, 2001, 66 Federal
Regulation 11225, entitled "Preservation of Open Competition and Government neutrality Towards
Government Contractors' Labor Relations on Federal and Federally Funded Construction Projects") as amended
by Executive Order 13208 (April 11, 2001, 66 Federal Regulation 18717 entitled "Amendment to Executive
Order 13202, "Preservation of Open Competition and Government neutrality Towards Government
Contractors' Labor Relations on Federal and Federally Funded Construction Projects").
15. Recipient Contribution/Share amounts - For Information ONLY
The share percentages currently shown in the Table A budgets and page one of this agreement are calculated
based on the current EPA funding amount and total project cost. The percentage will change if and when
additional funding is provided by assistance amendment.
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 62 of 96
-------
Activities Booklet
Programmatic Conditions us-i23456?8-o page 7
1. Quarterly Performance Reports
The recipient shall submit quarterly performance reports, which are due 30 calendar days after the end of each
federal fiscal quarter. (Federal fiscal quarters end the last day of March, June, September, and December.)
Reports shall be submitted to the EPA Project Officer and may be provided electronically.
In accordance with 40 CFRPart 30.51(d) and 31.40, as appropriate, the recipient agrees to submit performance
reports that include brief information on each of the following areas:
(a) A comparison of actual accomplishments with the goals and objectives (outputs/outcomes)
established for the reporting period
(b) Reasons for slippages or why established goals (outputs/outcomes) were not met
(c) Other pertinent information, including when appropriate analysis and information of cost overruns or
high unit costs
In addition to the quarterly performance reports, the recipient shall immediately notify the EPA Project Officer
of developments that have a significant impact on the award-supported activities. In accordance with 40 CFR
Part 30.51(1) and 31.40(d), as appropriate, the recipient agrees to inform the EPA Project Officer as soon as
problems , delays, or adverse conditions become known which will materially impair the ability to meet the
objectives (outputs/outcomes) specified in the assistance agreement work plan. This notification shall include a
statement of the action taken or contemplated and any assistance needed to resolve the situation.
2. Final Performance Report
In addition to the periodic performance reports, the recipient shall submit a final performance report, which is
due 90 calendar days after the expiration or termination of the award. The report shall be submitted to the EPA
Project Officer and may be provided electronically. The report shall generally contain the same information as
in the periodic reports, but should cover the entire project period. If appropriate, the EPA Project Officer may
waive the requirement for a final performance report after completion of the project, if the EPA Project Officer
deems such a report is inappropriate or unnecessary.
3. Submissions
The grantee agrees to submit the following to the EPA Project Officer:
(a) Quarterly Reports updating the status of the Title II construction grants to be closed. Reports are due
October 31, January 31, April 30, and July 31 of each year. Each report shall include:
o A listing of the grants to be closed
o The activities remaining
o The estimate dates for submitting the administration completion packages or audit resolution
work to EPA
o A listing of the FTEs charged against the 205(g) grants
(b) An annual Closeout Strategy, due in August of each year, in accordance with EPA guidance.
END OF ASSISTANCE AGREEMENT US-12345678-0
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 63 of 96
-------
Activities Booklet
Sample Work Schedule
Wastewater Treatment Plant Construction Schedule
Activity ID
Start
ST1000
ST1010
ST1020
Surveying
SV1100
SV1110
SV1120
SV1130
SV1140
Clearing and Grubbing
CG1200
CG1210
CG1220
CG1230
Erosion Control
EC1300
EC1310
EC1320
EC1330
EC1340
Grading
GR1400
GR1410
GR1420
GR1430
GR1440
GR1450
GR1460
GR1470
Water Main
WM1600
WM1610
WM1620
WM1630
Activity Name
Pre-Construction Meeting
Notice to Proceed
Mobilization
Survey Cleaning Limits and Buffer
Location of Silt Fence
Survey Site Grades
Location of Utilities
Location of Structures
Clear and Grub Site
Provide Tree Protection
Cut/Demo Trees
Haul Waste
Install Silt Fence
Construct Entrance
Install Filter Bags
Build Swales
Install Perforated Pipe
Rough Grade Site
Rough-in Roads
Install Road Bases
Base Temporary Office and Parking
Final grade
Apply Top Course Rock
Install Temporary Fence
Install Permanent Fence
Excavate Jack pit
Bore
Install Casing/Pipe
Install Piping
Days
20
1
0
10
5
1
1
1
1
1
4
3
1
1
1
5
1
1
1
1
1
13
3
1
1
1
1
1
1
1
13
2
2
1
5
Start
9/20/2011
9/20/2011
10/4/2011
10/4/2011
10/18/2011
10/18/211
10/19/2011
10/20/2011
10//21/2011
10/22/2011
10/25/2011
10/25/2011
10/25/2011
10/25/2011
10/28/2011
10/29/2011
10/29/2011
11/1/2011
11/2/2011
11/3/2011
11/4/2011
11/5/2011
11/5/2011
11/10/2011
11/11/2011
11/12/2011
11/15/2011
11/16/2011
11/17/2011
11/18/2011
11/19/2011
11/19/2011
11/23/2011
11/25/2011
11/29/2011
Finish
9/20/2011
9/20/2011
10/15/2011
10/22/2011
10/18/2011
10/19/2011
10/20/2011
10//21/2011
10/22/2011
10/28/2011
10/27/2011
10/25/2011
10/25/2011
10/28/2011
11/4/2011
10/29/2011
11/1/2011
11/2/2011
11/3/2011
11/4/2011
11/18/2011
11/9/2011
11/10/2011
11/11/2011
11/12/2011
11/15/2011
11/16/2011
11/17/2011
11/18/2011
12/7/2011
11/22/2011
11/24/2011
11/25/2011
12/3/2011
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 64 of 96
-------
Activities Booklet
Sample Bidders List
Company Name
Address
City, State Zip
Phone
Bidder
Quality Construction
987 Main Street
Somewhere, ST 98765
1.800.203.555.9786
Quality@tbc.com
Double Duty Carpentry
82 Main Street
Meadows, ST 98766
Environmental Technologies
3477 56th Street
Durant, ST 98762
555.668.3579
Estes Construction
P.O. Box 9876
Simpleton, ST 98765
555.777.7243
Estes.construction@tbc.com
Ever Steady, Inc.
539539 Rural Route #5
Stone City, ST 98764
Hillsborough and Sons
876 92nd Avenue
Simpleton, ST 98765
Hometown Plumbing and Heating
Fairhaven, ST 98765
Performance Plus
2748 19th Street
Rock Falls, ST 98763
555.669.2384
Quality Construction
987 Main Street
Somewhere, ST 98765
1.800.203.555.9786
Quality@tbc.com
Realistic Plumbing
936 42nd Street, Suite 300
Stone City, ST 98764
realistic@tbc.com
Rock Falls Electric
47 1 Pine Avenue
Rock Falls, ST 98763
1.800.503.6226
Procurement Date
Construction
Equipment
Builders
Waste
Management
Consulting
Services
Construction
Contractor
Concrete
Company
Construction
Supplies
Plumbers
Plumbers and
Pipe Fitters
Construction
Equipment
Plumbers
Electricians
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
UK!!i™l^B
DBE, MBE, Tribal
Tribal qualifies as
MBE on DBE
forms
MBE /Tribal
Non-DBE;
debarred
MBE /Tribal
Rural; difficult
communication
Non-DBE
MBE; debarred
Non-DBE
MBE /Tribal;
union issues
Non-DBE;
under external
audit by IRS
WBE
(These are fictitious companies for example only.)
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 65 of 96
-------
Activities Booklet
OMB CONTROL NO. 2090-0030
APPROVED: 05/01/2008
APPROVAL EXPI RES: 01 /31 /2011
U.S. ENVIRONMENTAL PROTECTION AGENCY
MBE/WBE UTILIZATION UNDER FEDERAL GRANTS, COOPERATIVE
AGREEMENTS, AND INTERAGENCY AGREEMENTS
PART 1. (Reports are required even if no procurements are made during the reporting period.)
1A. FEDERAL FISCAL YEAR
200
1B. REPORTING PERIOD (Check ALL appropriate boxes)
CH 1s(Oct-Dec) D 2nd (Jan-Mar) D 3rd (Apr-Jun) D 4th (Jul-Sep)
D Check if this is the last report for the project (Project completed).
Annual
1C. REVISION OF A PRIOR
REPORT? Y or N
Year:
Quarter:
BRIEFLY DESCRIBE THE REVISIONS YOU ARE MAKING:
2A. EPA FINANCIAL ASSISTANCE OFFICE ADDRESS
(ATTN: DBE Coordinator)
3A. RECIPIENT NAME AND ADDRESS
2B. EPA DBE COORDINATOR
Name:
E-mail:
2C. PHONE:
Fax:
3B. RECIPIENT REPORTING
CONTACT:
Name:
E-mail:
3C. PHONE:
Fax:
4A. FINANCIAL ASSISTANCE AGREEMENT ID
NUMBER (SRF State Recipients, refer to Instructions for
Completion of blocks 4A, 5A and 5C.)
4B. FEDERAL FINANCIAL ASSISTANCE PROGRAM TITLE or
CFDA NUMBER:
5A. TOTAL ASSISTANCE AGREEMENT
AMOUNT
(SRF State Recipients, refer to Instructions for
Completion of blocks 4A, 5A, and 5C.)
EPA Share: $
Recipient Share: $_
5B. If NO procurement and NO accomplishments were made this reporting
period, check, and skip to Block No. 7. (Procurements are all expenditures
through contract, order, purchase, lease, or barter of supplies, equipment,
construction, or services needed to complete Federal assistance programs.
Accomplishments, in this context, are procurements made with MBEs and/or
WBEs. D
sc. Total Procurement and MBE/WBE Accomplishments This Reporting Period
(Only include amount not reported in any prior reporting period)
Were sub-awards issued under this assistance agreement? Yes No Were contracts issued under this assistance
agreement? Yes No
(Include total dollar values awarded by recipient, sub-recipients and
Total Procurement Amount $
SRF loan recipients.)
Actual MBE/WBE Procurement Accomplished: (Include total dollar values awarded by recipient, sub-recipients, SRF loan
recipients, and Prime Contractors.)
Construction
Equipment
Services
Supplies
Total
MBE:
WBE:
6. COMMENTS: (If no MBE/WBE procurements were accomplished during the reporting period, please explain what steps you
are taking to achieve the MBE/WBE Program requirements specified in the terms and conditions of the Assistance Agreement.)
7. NAME OF RECIPIENT'S
AUTHORIZED REPRESENTATIVE
TITLE
8. SIGNATURE OF RECIPIENT'S
AUTHORIZED REPRESENTATIVE
DATE
EPA FORM 5700-52A available electronically at http://www.epa.qov/osbp/pdfs/5700 52a.pdf
Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for U.S. EPA Assistance Agreements
Page 66 of 96
-------
Activities Booklet
MBE/WBE PROCUREMENTS MADE DURING REPORTING PERIOD
EPA Financial Assistance Agreement Number:
1. Procurement Made By
Recipient Sub- Prime
Recipient
and/or
SRF Loan
Recipient
2. Business
Enterprise
Minority Women
3. $ Value of
Procurement
4. Date of
Award
MM/DD/YY
5. Type of
Product or
Services
(Enter Code)
6. Name/Address/Phone Number of MBE/WBE
Contractor or Vendor
Type of product or service codes:
1 = Construction
2 = Supplies
3 = Services
4 = Equipment
Note: Refer to Terms and conditions of your Assistance Agreement to determine the frequency of reporting. Recipients are required to submit MBE/WBE reports to EPA beginning
with the Federal fiscal year quarter the recipients receive the award, continuing until the project is completed.
EPA FORM 5700-52A - (Approval Expires 12/22/13)
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013
Page 67 of 96
-------
Activities Booklet
Instructions:
A. General Instructions:
MBE/WBE utilization is based on 40 CFR Part
33. EPA Form 5700-52A must be completed
by recipients of Federal grants, cooperative
agreements, or other Federal financial
assistance which involve procurement of
supplies, equipment, construction or services
to accomplish Federal assistance programs.
Recipients are required to report 30 days after
the end of each federal fiscal quarter,
semiannually, or annually, per the terms and
conditions of the financial assistance
agreement.
Agreements
awarded
prior to May
27, 2008
Agreements
awarded on
or after May
27, 2008
Quarterly
Reporting
Due Date
January 30,
April 30,
July 30,
October 30
N/A
Semiannual
Reporting
Due Date
N/A
April 30,
October 30
Annual
Reporting
Due Date
October 30
October 30
MBE/WBE program requirements, including
reporting, are material terms and conditions of
the financial assistance agreement.
B. Definitions:
Procurement is the acquisition through
contract, order, purchase, lease or barter of
supplies, equipment, construction or services
needed to accomplish Federal assistance
programs.
A contract is a written agreement between an
EPA recipient and another party (also
considered "prime contracts") and any lower
tier agreement (also considered
"subcontracts") for equipment, services,
supplies, or construction necessary to
complete the project. This definition excludes
written agreements with another public
agency. This definition includes personal and
professional services, agreements with
consultants, and purchase orders.
A minority business enterprise (MBE) is a
business concern that is (1) at least 51
percent owned by one or more minority
individuals, or, in the case of a publicly owned
business, at least 51 percent of the stock is
owned by one or more minority individuals;
and (2) whose daily business operations are
managed and directed by one or more of the
minority owners. In order to qualify and
participate as an MBE prime or subcontractor
for EPA recipients under EPA's DBE Program,
an entity must be properly certified as required
by 40 CFR Part 33, Subpart B.
U.S. citizenship is required. Recipients shall
presume that minority individuals include
Black Americans, Hispanic Americans, Native
Americans, Asian Pacific Americans, or other
groups whose members are found to be
disadvantaged by the Small Business Act or
by the Secretary of Commerce under section 5
of Executive order 11625. The reporting
contact at EPA can provide additional
information.
A woman business enterprise (WBE) is a
business concern that is, (1) at least 51
percent owned by one or more women, or, in
the case of a publicly owned business, at least
51 percent of the stock is owned by one or
more women and (2) whose daily business
operations are managed and directed by one
or more of the women owners. In order to
qualify and participate as a WBE prime or
subcontractor for EPA recipients under EPA's
DBE Program, an entity must be properly
certified as required by 40 CFR Part 33,
Subpart B.
Business firms which are 51 percent owned by
minorities or women, but are in fact managed
and operated by non-minority individuals do
not qualify for meeting MBE/WBE
procurement goals. U.S. Citizenship is
required.
Good Faith Efforts
A recipient is required to make the following
good faith efforts whenever procuring
construction, equipment, services, and
supplies under an EPA financial assistance
agreement. These good faith efforts for
utilizing MBEs and WBEs must be
documented. Such documentation is subject
to EPA review upon request:
1. Include MBEs/WBEs on solicitation
lists.
2. Assure that MBEs/WBEs are solicited
once they are identified.
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013
Page 68 of 96
-------
Activities Booklet
3. Divide total requirements into smaller
tasks to permit maximum MBE/WBE
participation, where feasible.
4. Establish delivery schedules which will
encourage MBE/WBE participation,
where feasible.
5. Encourage use of the services of the
U.S. Department of Commerce's
Minority Business Development
Agency (MBDA) and the U.S. Small
Business Administration to identify
MBEs/WBEs.
6. Require that each party to a subgrant,
subagreement, or contract award take
the good faith efforts outlined here.
C. Instructions for Part I:
1 a. Specify Federal fiscal year this report
covers. The Federal fiscal year runs
from October 1st through September
30th (e.g. November 29, 2010 falls
within Federal fiscal year 2011)
1b. Check applicable reporting box,
quarterly, semiannually, or annually.
Also indicate if this is the last report
for the project.
1c. Indicate if this is a revision to a
previous year, half-year, or quarter,
and provide a brief description of the
revision you are making.
2a-c. Please refer to your financial
assistance agreement for the mailing
address of the EPA financial
assistance office for your agreement.
The "EPA DBE Reporting Contact" is
the DBE Coordinator for the EPA
Region from which your financial
assistance agreement was originated.
For a list of DBE Coordinators please
refer to the EPA OSBP website at
www.epa.gov/osbp. Click on
"Regional Contacts" for the name of
your coordinator.
3a-c. Identify the agency, state authority,
university or other organization which
is the recipient of the Federal financial
assistance and the person to contact
concerning this report.
4a. Provide the Assistance Agreement
number assigned by EPA. A separate
report must be submitted for each
Assistance Agreement.
*ForSRF recipients: In box4a list
numbers for ALL OPEN Assistance
Agreements being reported on this
form. Please note that although the
New DBE Rule (which took effect May
27, 2008) revised the reporting
frequency requirements from quarterly
to semiannually, that change only
applies to agreements awarded
AFTER the New DBE Rule took effect.
Therefore, SRF recipients may either
continue to report activity for all
Agreements on one form on a
quarterly basis until the last award that
was made prior to the New DBE Rule
has been closed out; OR, the recipient
may split the submission of SRF
reports into quarterly reports for
Agreements awarded prior the New
DBE Rule, and semiannually for the
awards made after the New DBE
Rule.
4b. Refer back to Assistance Agreement
document for this information.
5a. Provide the total amount of the
Assistance Agreement which includes
Federal funds plus recipient matching
funds and funds from other sources.
*ForSRF recipients only: SRF
recipients will not enter an amount in
5a. Please leave 5a blank.
5b. Self-explanatory.
5c. Provide the total dollar amount of ALL
procurements awarded this reporting
period by the recipient, sub-recipients,
and SRF loan recipients, including
MBE/WBE expenditures. For
example: Actual dollars for
procurement from the procuring office;
actual contracts let from the contracts
office; actual goods, services,
supplies, etc., from other sources
including the central purchasing/
procurement centers).
*NOTE: To prevent double counting
on line 5C, if any amount on 5E is for
a subcontract and the prime contract
has already been included on Line 5C
in a prior reporting period, then report
the amount going to MBE or WBE
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 69 of 96
-------
Activities Booklet
subcontractor on line 5E, but exclude
the amount from Line 5C. To include
the amount on 5C again would result
in double counting because the prime
contract, which includes the
subcontract, would have already been
reported.
5d. State whether or not sub-awards
and/or subcontracts have been issued
under the assistance agreement by
indicating "yes" or "no".
5e. Where requested, also provide the
total dollar amount of all MBE/WBE
procurement awarded during this
reporting period by the recipient, sub-
recipients, SRF loan recipients, and
prime contractors in the categories of
construction, equipment, services and
supplies. These amounts include
Federal funds plus recipient matching
funds and funds from other sources.
*For SRF recipients only: In 5c
please enter the total procurement
amount for the quarter, or semiannual
period, under all of your SRF
Assistance Agreements. The figure
reported in this section is not directly
tied to an individual Assistance
Agreement identification number.
(SRF state recipients report state
procurements in this section)
6. If there were no MBE/WBE
accomplishments this reporting
period, please briefly explain what
specific steps you are taking to
achieve the MBE/WBE requirements
specified in the terms and conditions
of the Assistance Agreement.
7. Name and title of official administrator
or designated reporting official.
8. Signature, month, day, and year
report submitted.
D. Instructions for Part II:
For each MBE/WBE procurement made under
this assistance agreement during the reporting
period, provide the following information:
1. Check whether this procurement was
made by the recipient, sub-
recipient/SRF loan recipient, or the
prime contractor.
3.
4.
5.
6.
Check either the MBE or WBE
column. If a firm is both an MBE and
WBE, the recipient may choose to
count the entire procurement towards
EITHER its MBE or WBE
accomplishments. The recipient may
also divide the total amount of the
procurement (using any ratio it so
chooses) and count those divided
amounts toward its MBE and WBE
accomplishments. If the recipient
chooses to divide the procurement
amount and count portions toward its
MBE and WBE accomplishments,
please state the appropriate amounts
under the MBE and WBE columns on
the form. The combined MBE and
WBE amounts for that MBE/WBE
contractor must not exceed the
"Value of the Procurement"
reported in column #3
Dollar value of procurement.
Date of procurement, shown as
month, day, year. Date of
procurement is defined as the date the
contract or procurement was awarded,
not the date the contractor received
payment under the awarded contract
or procurement, unless payment
occurred on the date of award.
(Where direct purchasing is the
procurement method, the date of
procurement is the date the
purchase was made)
Using codes at the bottom of the form,
identify type of product or service
acquired through this procurement
(e.g., enter 1 if construction, 2 if
supplies, etc).
Name, address, and telephone
number of MBE/WBE firm.
**This data is requested to comply with
provisions mandated by: statute or regulations
(40 CFR Part 30, 31, and 33); OMB Circulars;
or added by EPA to ensure sound and
effective assistance management. Accurate,
complete data are required to obtain funding,
while no pledge of confidentiality is provided.
The public reporting and recording burden
for this collection of information is estimated to
average I hour per response annually. Burden
means the total time, effort, or financial
resources expended by persons to generate,
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 70 of 96
-------
Activities Booklet
maintain, retain, or disclosure or provide
information to or for a Federal agency. This
includes the time needed to review
instructions; develop, acquire, install, and
utilize technology and systems for the
purposes of collecting, validating, and verifying
information, processing and maintaining
information, and disclosing and providing
information; adjust the existing ways to comply
with any previously applicable instructions and
requirements; train personnel to be able to
respond to a collection of information; search
data sources; complete and review the
collection of information; and transmit or
otherwise disclose the information. An
agency may not conduct or sponsor, and a
person is not required to respond to, a
collection of information unless it displays a
currently valid OMB control number.
Send comments on the Agency's need for
this information, the accuracy of the provided
burden estimates, and any suggested
methods for minimizing respondent burden,
including through the use of automated
collection techniques to the Director, OPPE
Regulatory Information Division, U.S.
Environmental Protection Agency (2136),
1200 Pennsylvania Avenue, NW, Washington,
D.C. 20460. Include the OMB Control number
in any correspondence. Do not send the
completed form to this address.
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 71 of 96
-------
Activities Booklet
Activity 9D: Negotiating Fair Share Objectives
Conducting an Availability Analysis Exercise
Practice negotiating Fair Share Objectives by answering the following questions.
Use the information provided in Module 9 and below.
m m- m m
Write objectives
Submit
fair share
objectives
Apply fair share objectives to all procurement categories
Directions: Answer the following questions based on the information provided in Module 9 and
below. Discuss the questions with your team members before making any decisions. Feel free to
ask members of other teams and/or facilitators for clarification.
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013
Page 72 of 96
-------
Activities Booklet
(1) What are the seven steps in conducting an availability analysis?
(2) Step # 1: What is your relevant geographical buying market? 5,763 square miles
(3) Step # 2: What is the purpose in going back several years identifying previous types of EPA
awards your organization has received??
(4) Step # 3: What is the purpose for identifying previous categories of procurement?
(5) Step # 4: From the list below, determine the total number of companies for each
procurement category no matter who the owners are and create a list by procurement
category.
Note: Be sure to check the information provided to ensure all of the companies are eligible and
have the capacity and availability to do the work.
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 73 of 96
-------
Activities Booklet
Potential Companies Located in Region 25
1
Company Name
Address
City, State Zip
Quality Construction
987 Main Street
Somewhere, ST 98765
1.800.203.555.9786
Quality@tbc.com
Equipment Plus
75 Main Street
Simpleton, ST 98765
1.800.203.648.9754
EP@zmail.com
Steve's Services
987 Main Street
Somewhere, ST 98765
1.800.203.648.2288
steves@tbc.com
John's Supply Company
2752 Easy Street
Blue Bay, ST 98762
800.668.4680
john@tbc.com
Double Duty Construction
82 Main Street
Meadows, ST 98766
Express Equipment Company
435 Main Street
Stone City, ST 98764
ABC Services, Inc
Blue Bay, ST 98762
555.668.4567
# 1 Supply Company
847 Main Street
Simpleton, ST 98765
Environmental Construction
Technologies
3477 56th Street
Durant, ST 98762
555.668.3579
Equipment 'R Us
3477 56th Street
Blue Bay, ST 98762
555.668.5511
Easy Ed's Supply Company
8868 27th Street
Durant, ST 98762
555.668.1122
Procurement Date Certification
Construction
Equipment
Services
Supplies
Construction
Contractor
Equipment
Services
Supplies
Construction
Contractor
Equipment
Supplies
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
MBE
Non-DBE
Non-DBE
Non-DBE
Non-DBE
Non-DBE
Certified DBE -
MBE
Certified DBE -
MBE
Non-DBE;
Debarred
Certified DBE -
WBE
Non-DBE -
debarred
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013
Page 74 of 96
-------
Activities Booklet
1
Company Name
Address
City, State Zip
Phone
Ever Ready Equipment
P.O. Box 111
Simpleton, ST 98765
555.777.1010
ere@tbc.com
Joe Dokes Services
87 -45th Avenue SE
Simpleton, ST 98765
555.777.9876
jds@tbc.com
Supplies for Less
437 Main Street
Meadows, ST 98766
800.777.7243
sfl@tbc.com
Ever Steady, Inc.
539539 Rural Route #5
Stone City, ST 98764
Equipment Equinox, Inc.
3477 56th Street
Blue Bay, ST 98762
555.668.3689
Services, Inc.
Blue Bay, ST 98762
555.668.4567
Mary's Supply Shack
437 - 19th Street
Stone City, ST 98764
800.425.8175
Hillsborough and Sons
876 92nd Avenue
Simpleton, ST 98765
A -1 Services
815 38th Street
Durant, ST 98762
555.668.4688
Supplies Unlimited
847 Easy Street
Blue Bay, ST 98762
800.668.1927
Hometown Plumbing and Heating
Fairhaven, ST 98765
All-Star Equipment
3545 SE Aspen Way
Fairhaven, ST 98765
Services & More, Inc.
777 Marginal Way
Fairhaven, ST 98765
Equipment
Services
Supplies
Concrete
Construction
Equipment
Services
Supplies
Construction
Contractor
Services
Supplies
Construction
Contractor
Equipment
Services
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
Non-DBE
Non-DBE
Non-DBE
Non-DBE
Non-DBE
Non-DBE
WBE
Non-DBE
Non-DBE
Non-DBE
MBE (Outside
Market Area)
MBE
MBE
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013
Page 75 of 96
-------
Activities Booklet
Company Name
Address
City, State Zip
Phone
Performance Plus
2748 19th Street
Rock Falls, ST 98763
555.669.2384
405 13th Street
Rock Falls, ST 98763
555.669.9579
Superior Services
5566 47th Street
Rock Falls, ST 98763
555.669.9994
Sandy's Superior Supply Company
333 29th Street
Rock Falls, ST 98763
555.669.3456
Ml Construction
888 Main Street
Somewhere, ST 98765
1.800.123.456.9786
Ml@tbc.com
Smith & Sons, Inc.
547 Main Street
Somewhere, ST 98765
1.800.203.555.1234
ssi@tbc.com
Over The Rainbow Services
325 Main Street
Blue Bay, ST 98762
800.668.7773
otrs@tbc.com
Quality Supplies
555 Main Street
Somewhere, ST 98765
800.555.5432
qs@tbc.com
Realistic Plumbing
936 42nd Street, Suite 300
Stone City, ST 98764
realistic@tbc.com
Joe's Equipment Co.
235 43rd Street
Stone City, ST 98764
joe@tbc.com
Services Plus
454 - 43rd Street
Stone City, ST 98764
servicesplus@tbc.com
Procurement
Construction
Services
Supplies
Concrete
Construction
Equipment
Services
Supplies
Construction
Equipment
Services
10/10/2011
in/m/9ni 1
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
10/10/2011
••uRiliBp
Non-DBE
Mnn DRF
Non-DBE
WBE
MBE /Tribal
Non-DBE
Non-DBE
Non-DBE
Non-DBE
Non-DBE
Non-DBE
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013
Page 76 of 96
-------
Activities Booklet
Company Name
Address
City, State Zip
Phone
Email
Stone City Supplies
825 - 35th Street
Stone City, ST 98764
scs@tbc.com
ocurement Date
Supplies
10/10/2011
Certification
Non-DBE
Johnson & Co.
101 7th Street
Simpleton, ST 98765
Equipment
10/10/2011
Non-DBE
Environmental Technologies
2222 47th Street
Durant, ST 98762
555.668.1357
Waste
Management
Consulting
Services
10/10/2011
WBE
Garcia's Supply Company
42 Marginal Way
Fairhaven, ST 98765
800.123.4567
Supplies
10/10/2011
Certified DBE
WBE
Estes Construction
P.O. Box 9876
Simpleton, ST 98765
555.777.7243
Estes.construction@tbc.com
Construction
Company
10/10/2011
WBE
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013
Page 77 of 96
-------
Activities Booklet
Procurement Category: Construction
ocurement Date Certification
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 78 of 96
-------
Activities Booklet
Procurement Category: Equipment
ocurement Date Certification
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 79 of 96
-------
Activities Booklet
Procurement Category: Services
ocurement Date
Certification
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 80 of 96
-------
Activities Booklet
Procurement Category: Supplies
ocurement Date
Certification
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 81 of 96
-------
Activities Booklet
(6) Step # 5: Count the companies identified in the market region for the total number of
eligible and available contractors/vendors by procurement category.
(7) Step # 6: Sort companies by industry, ethnicity, and gender. Categorize companies by the
four procurement categories: construction, equipment, service, and supply. Also determine
the number of companies per category that are MBEs and WBEs. This data will be needed
for EPA reports.
(8) Step # 7: Calculate availability. After collecting information about companies calculate their
availability by dividing the number of DBE companies by the number of companies. The
result of this calculation is expressed as the percentage of available companies that qualify
for DBE compliance. This can be done to figure the percentage of MBEs and WBEs as well.
Procurement Category
Construction
Equipment
Services
Supplies
TOTAL
DBE's
MBE's
WBE's
These are the numbers that you would submit as your fair share objective for this project. (Don't
forget to provide the proper supporting documentation such as lists and calculations completed
above.)
(9) How long do you have after receiving your award to submit your fair share objectives?
(10) How soon will you learn whether your fair share objective has been accepted or not?
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 82 of 96
-------
Activities Booklet
Activities for Module 10
Activity lO.a What if...?
Anticipate the unexpected.
List some of the problems you might encounter
that could potentially jeopardize your project.
1. What might go wrong?
Activity 10. b
Types of External Audits
Match the following descriptions
to the type of audit they describe.
Indirect Cost Audits
Interim and Final Cost Audits
OMB A-133 Single Audits
Pre-award Audits
2. How might you be able to avoid these
problems?
What might you need to do to work
around these problems?
Reviews of financial and
administrative compliance
Reviews conducted to evaluate
prospective cost or pricing data
Reviews conducted to assess
the allowability of costs
claimed under the assistance
agreement or contract; they
ensure compliance with the
applicable requirements and
award conditions
Reviews conducted to
determine whether prospective
indirect cost rates properly
allocate allowable costs
happens, we can _
For example: EPA awards you with a grant to
collect data on rare species living in your area.
The scientist most qualified to analyze this data is
diagnosed with cancer and therefore unable to
work on the project until next year. Notify your
EPA Project Officer. Draft a new project schedule
based on the dates the scientist provides for his
return to work. Ask EPA for an extension on the
project. Complete as much of the work as possible
with field researchers. Collate the data for easier
analysis.
Activity lO.c Compliance Review
A certain percentage of award recipients are randomly
chosen each year in each region for an onsite
compliance review. Don't be caught by surprise when
your program is selected. Get a sneak preview of the
official review form. Be prepared!
On the following pages:
1. Examine the EPA Administrative and Financial
Onsite Review Questionnaire to be sure your
program is ready.
2. Answer the questions to the best of your ability
at this time.
3. Highlight, tab, or otherwise mark the questions
you are unable to answer.
4. Ask your Program Manager or EPA Proj ect
Officer for clarification.
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013
Page 83 of 96
-------
EPA Administrative and Financial Onsite Review Questionnaire
I. Organization Policies and Procedures
A. General Information / Policies and Procedures.
Many of these questions have "Yes" or "No" answers. For "Yes" answers, please provide the specific
reference to your policies and procedures. Please explain all "No" and "Not Applicable" answers.
Thank you in advance for completing this questionnaire.
Note: 40 CFR 31 and OMB Circular A-87 (codified as Title 2 CFR 225) references apply to States, Local
Governments, and Indian Tribes.
1. Who or which office(s) in your organization is/are responsible for reviewing, approving, and signing
applications, awards, and amendments?
2. Who or which office(s) in your organization is/are responsible for monitoring and overseeing
assistance agreements once received from EPA?
3. Do you have a current Organizational Chart? Show or explain any non- D Yes D No D N/A
profit or for profit organization and/or entities your affiliated with.
4- How does your organization keep up-to-date on federal regulations, legal decisions, OMB Circulars,
etc.?
5. Does your organization have provisions for seeking written prior D Yes D No D N/A
approvals for specific revisions, from the awarding agency under certain
conditions?
(40 CFR 31.30)
5 The Code of Federal Regulations (40) and OMB Circulars require organizations receiving federal
assistance agreements to have written policies and procedures for the following areas. (40 CFR
31.20 and 31.21) Do your policies and procedures address the items described below?
a- Personnel, including qualifications for each position, duties and D Yes D No D N/A
responsibilities, salary ranges, EEO, annual performance appraisals,
types and levels of fringe benefits, and standards of conduct governing
duties and responsibilities including disciplinary actions for not
adhering to the standards, for employees engaged in the award and
administration of contracts. (OMB A 87 / 2 CFR Part 225, Appendix
B, section 8)
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 84 of 96
-------
b. Time reporting, tracked to each project; (OMB A 87/2 CFR Part 225, D Yes D No D N/A
Appendix B, Section 8.h)
c. Redistributions (Chargeback's); (i.e., other organizational department D Yes D No D N/A
costs; written, established rates required)
d. Payroll processing and internal controls; (OMB A 87 / 2CFR Part 225, D Yes D No D N/A
Appendix B, Section 8.h)
e. Overtime (if allowed); (OMB A-87/2CFR Part 225, Appendix B, D Yes D No D N/A
section 8)
f. Vacation and Sick Leave (if offered by your organization); (OMB A D Yes D No D N/A
87 / 2 CFR Part 225, Appendix B, section 8.d)
g. Compensatory time (if allowed). D Yes D No D N/A
h. Equipment and property purchases including cost and price analysis, D Yes D No D N/A
purchase, use of, inventory and disposition of at the end of the project;
(40 CFR 31.31, 31.32 & 31.36(f))
(A cost analysis is the review and evaluation of each element of cost to determine reasonableness, allocability, and
allowability when you do not have other proposals to compare costs against. A price analysis may be accomplished
in various ways, including the comparison of price quotations submitted, market prices, and similar indicators,
together with discounts.)
i.
Electronic Funds Transfers (EFT) drawdowns from EPA' s accounts.
Does your policy address who is authorized to request payment from
the federal government, what procedures are used to verify that the
request are accurate, and when drawdown of funds will occur etc.; (40
CFR31.20(b)(7)and31.21)
DYes DNo D N/A
j-
Receipt and deposit of advanced payments (40 CFR 31.21
(c)&(e))
DYes DNo D N/A
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 85 of 96
-------
k. Records retention. (40 CFR 31.42) D Yes D No D N/A
1. Travel, authorizations, vouchering after the trip and, if required, trip D Yes D No D N/A
reporting; (OMB A 87 / 2CFR Part 225, Appendix B, section 43)
m. Procurement Standards for supplies, expendable property, equipment, D Yes D No D N/A
real property, and services. Standards for contracting, purchasing,
consultant agreements, sub-awards or grants (if applicable, especially
for monitoring sub grantees) and other types of awards that transfer
federal funds outside of your organization; (40 CFR 31.36, 40 CFR
31.37and31.40(a))
n. Provisions for utilizing Small Businesses, Minority Owned Firms, D Yes D No D N/A
Women's Business Enterprises, and Labor Surplus Area Firms (where
possible) (40 CFR Part 33)
o. Program income. Is it identified, authorized, accounted for, and are D Yes D No D N/A
limitations placed on its use; (40 CFR 31.25)
p. Cost sharing, matching, and In-Kind contributions. Is it identified, D Yes D No D N/A
accounted for and reported; (40 CFR 31.24 and OMB A 87 / 2CFR
Part 225, Appendix B, section 12)
7. Do you have the following documents for each grant award:
a. Original application and certifications; (SF 424, 424A, et al.) D Yes D No D N/A
b. Work plans and/or statement of work; D Yes D No D N/A
c. Initial award and all amendment documents; D Yes D No D N/A
d. Request for and approvals of scope and/or budget changes; (40 CFR D Yes D No D N/A
31.30(a),(b)&(c))
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 86 of 96
-------
e. Financial Status Reports and reimbursement requests, if applicable; (40 D Yes D No D N/A
CFR31.41(b))
f. Payment requests backed up by financial records to support the D Yes D No D N/A
request; (40 CFR 31.20(a)(2))
g. Progress reports; (40 CFR 31.40(b)) D Yes D No D N/A
h. Contracts / Subgrants; (40 CFR 31.37) D Yes D No D N/A
i. Purchases; (40 CFR 31.32 for equipment, 40 CFR 31.33 for supplies) D Yes D No D N/A
j. Consultant agreements; (40 CFR 31.36(j)) D Yes D No D N/A
k. Correspondence and approvals, including emails to and from EPA D Yes D No D N/A
officials.
II. Accounting and Financial Management
Many of these questions have "Yes" and "No" answers. For "Yes" answers, please provide the specific
reference to your policies and procedures. Please explain all "No" and "Not Applicable" answers.
A. Accounting
1.
Does your organization have an accounting manual? (40 CFR 3 1.20)
The CFR requires certain accounting practices / procedures addressed
in the questions below to be written.
DYes DNo D N/A
2.
Does your organization's accounting and financial management
system(s) follow Generally Accepted Accounting Principles (GAAP)?
(OMB A 87 / 2CFR Part 225, Appendix B, section 8)
DYes DNo D N/A
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 87 of 96
-------
Does your organization's accounting and financial management D Yes D No D N/A
system(s) provide accurate, current and complete disclosure of the
financial results of each federally-sponsored project or program (i.e.
each award is accounted for separately) (40 CFR 31.20(b)(l)), and
produce financial reports in accordance with the requirements of 40
CFR 31.41?
4. Does your organization's financial management system(s) provide D Yes D No D N/A
records that adequately identify the source and application of funds for
federally-sponsored activities, such as authorizations, obligations,
unliquidated obligations, assets, outlays, income, and interest? (40
CFR31.20,.21&.22)
Does your organization's accounting and financial management D Yes D No D N/A
system(s) provide accurate, current and complete disclosure of the
financial results of each federally-sponsored project or program (i.e.
each award is accounted for separately) (40 CFR 31.20(b)(l)), and
produce financial reports in accordance with the requirements of 40
CFR 31.41?
6. Does your organization have written policies and procedures to ensure D Yes D No D N/A
that costs are reasonable, allocable, and allowable? (40 CFR 31.20
(b)(5); OMB Circular A-87 / 2CFR Part 225, Appendix A, Section C)
7.
Does your organization monitor allowable costs to ensure they are
charged to the grant within the specified period? (40 CFR 3 1.23)
DYes DNo D N/A
Does your financial management system(s) report and provide for a D Yes D No D N/A
comparison of outlays or grant project expenditures, with budget
amounts for each grant project/award or have the capability to do so?
(40CFR31.20(b)(4))
9. Does your organization have budgetary controls to preclude incurring D Yes D No D N/A
excess expenditures? (40 CFR 31.20(b)(4))
10. Does your accounting system have provisions for reviewing and D Yes D No D N/A
monitoring project budgets and program plans, and reporting and
rectifying deviations that may occur in them? (40 CFR 31.20(b)(4) and
31.30)
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 88 of 96
-------
11. Do you have a current audit? (40 CFR 31.26) D Yes D No D N/A
12. If your organization expended more than $500,000 of Federal funds in D Yes D No D N/A
the most recent fiscal year, did you obtain an audit in accordance with
OMB Circular A-133? (40 CFR 31.26(a))
13. If your organization had an OMB A-133 Single Audit performed, were D Yes D No D N/A
there any findings, material weaknesses, or reportable conditions
identified? If there were, briefly explain or provide a copy of the
findings section and your corrective actions taken.
14. If your organization requests reimbursement for indirect costs under D Yes D No D N/A
the grant award, does your organization have an approved indirect cost
rate? (OMB Circular A-87 / 2CFR Part 225, Appendix E)
15.
Does your organization have written procedures for drawing grant
funds and issuing payments? (40 CFR 3 1.20(b)(7) and 3 1.21 (b) and
(c)) Note: Payment requests should be restricted to immediate needs,
i.e. drawing down funds 3 to 5 working days in advance of
disbursements.
DYes DNo D N/A
16. What type of accounting and financial management system(s) does D Yes D No D N/A
your organization use? Name of automated system(s)?
17. Are accounting records supported by source documentation? (40 CFR D Yes D No D N/A
31.20(b)(6))
B. Personnel / Timekeeping
(Reference: OMB Circular A-97 / 2 CFR Part 225, Appendix B, section 8)
Many of these questions have "Yes" or "No" answers. For "Yes" answers, please provide the specific
reference to your policies and procedures. Please explain all "No" and "Not Applicable" answers.
1.
Does your organization have written payroll policies and procedures?
DYes DNo D N/A
2.
Do your employees record: actual hours worked directly on all
projects, indirect or administrative time not charged directly to a
project, and leave taken?
DYes DNo D N/A
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 89 of 96
-------
For those employees required to work away from the office, are actual D Yes D No D N/A
hours worked documented?
4. Do payroll registers and reports match up with costs for each employee D Yes D No D N/A
whose compensation is charged to an assistance agreement?
Are timesheets required to be signed by the individual or supervisor? D Yes D No D N/A
C. Personnel / Payroll
Many of these questions have "Yes" or "No" answers. For "Yes" answers, please provide the specific
reference to your policies and procedures. Please explain all "No" and "Not Applicable" answers.
Does your organization's written policies and procedures provide for the following controls for the payroll
function?
1.
Does the policy provide adequate separation of duties? D
Yes DNo DN/A
2.
Are salaries and wage rates established, authorized, and approved in D
your organization to ensure equity?
Yes DNo DN/A
3.
Does your payroll process ensure that all deductions from employee's D
salaries are authorized by the employee, and proper?
Yes DNo DN/A
4.
How are payrolls distributed? D EFT D Manual
Checks DBoth
5.
If checks are distributed manually, are there sufficient controls to D
ensure that payroll checks are distributed to the correct employee?
Yes DNo DN/A
D. Travel (Ref: OMB Circular A-87/ 2 CFR 225, Appendix B, section 43)
Many of these questions have "Yes" or "No" answers. For "Yes" answers, please provide the specific
reference to your policies and procedures. Please explain all "No" and "Not Applicable" answers.
Does your organization have written travel policies and procedures? D Yes D No D N/A
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 90 of 96
-------
2.
Are internal controls in place to ensure that employees follow your
organization's travel policy, i.e. levels of review prior to authorizing
payment and that the travel was associated with the specific grant
project?
DYes DNo D N/A
3.
Are internal controls in place to ensure that travel and time reporting
support the employee's activities while on travel?
DYes DNo D N/A
4.
Do the policies and procedures include provisions to ensure that travel
costs are allowable, allocable, and reasonable?
DYes DNo D N/A
E. Matching, Cost Sharing, In-Kind Contributions and Program Income
40 CFR 31.24 (a) to (e) provides criteria on the acceptability, purpose, and types of contributions made in
relation to cost sharing or matching purposes, and the support for such. 40 CFR 30.24 and 31.25 addresses the
accounting for Program Income related to federally funded projects.
Many of the questions below have "Yes" or "No" answers. For "Yes" answers, please provide the specific
reference to your policies and procedures. Please explain all "No" and "Not Applicable" answers.
1.
Does your organization currently have any Matching, Cost Sharing
and/or In-Kind costs included in any active awards or anticipate any of
these types of costs in the foreseeable future?
No (Skip this entire section)
Yes (Please complete the rest of this section.)
DYes DNo D N/A
2.
Do any of the matching costs come from another federal grant(s)? (If
Yes, it must be authorized in the terms and conditions of the assistance
agreement)
DYes DNo D N/A
3.
Are these costs identified in the approved grant project budget?
DYes DNo D N/A
4.
Does your organization track, record, report and verify these costs?
DYes DNo D N/A
5.
Are all matching costs verifiable from accounting records and valued
according to applicable OMB Circular cost principles?
DYes DNo D N/A
OMB Circular A-87 / 2CFR Part 225, Appendix B, paragraphs 8 & 12
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 91 of 96
-------
6.
Has any program income been used to satisfy the recipient's
contribution for any current award or added to the funds committed for
the project?
DYes DNo D N/A
7.
Is there a term and condition in the award that permits the use of
program income for match requirements or for adding it to the funds
committed to the project?
DYes DNo D N/A
8.
If there is no term and condition, has the program income been
deducted from the total allowable project cost?
DYes DNo D N/A
F. Procurement / Contracts / Sub agreements
Many of these questions have "Yes" or "No" answers. For "Yes" answers, please provide the specific
reference to your policies and procedures. Please explain all "No" and "Not Applicable" answers.
1.
Does your organization have written procurement policies and
procedures?
DYes DNo D N/A
2.
Has your organization awarded contracts or subagreements under any
of the award agreements being reviewed? (Agreements refer to
subgrant(s). Subgrant(s) mean an award of financial assistance in the
form of money, or property in lieu of money, made under a grant by a
grantee to an eligible subgrantee, subrecipient or by a subrecipient to a
lower tier subrecipient. This includes financial assistance when
provided by contractual legal agreement, but does not include
procurement purchases of goods and services.) (40 CFR 31.3)
DYes DNo D N/A
Were contracts awarded in accordance with your organization's contracting policy and does this
policy comply with 40 CFR Part 30.40 to 30.48 or Part 31.36 & .37, as described below:
a.
Contains a written code of conduct that addresses conflict of interests
and disciplinary actions. (40 CFR 31.36(b)(3))
DYes DNo D N/A
b.
Provides for competing transactions in a free and open manner. (40
CFR31.36(c))
DYes DNo D N/A
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 92 of 96
-------
Provides for a review to avoid unnecessary purchases, a review of D Yes D No D N/A
lease vs. purchase alternatives (when appropriate), conducting
solicitations with a clear scope of work and bidder requirements,
conserving natural resources, and utilizing small, MBE and WBE firms
when possible. (40 CFR 31.36(c)(3))
d. Requires performing and documenting a cost analysis for sole source D Yes D No D N/A
procurements. (A cost analysis is the review and evaluation of each
element of cost to determine reasonableness, allocability, and
allowability when you do not have other proposals to compare costs
against.) (40 CFR 31.36(f))
e. Requires performing and documenting a price analysis for competitive D Yes D No D N/A
bidding and small purchase procurement actions. (A price analysis may
be accomplished in various ways, including the comparison of price
quotations submitted, market prices, and similar indicia, together with
discounts.) (40 CFR 31.36(f))
f. Requires documenting the basis for all procurement selections, D Yes D No D N/A
justifying a lack of competition and basis for award cost and price. (40
CFR31.36(b)(9))
g. Provides for the Grantor'spre-award review of the procurement when D Yes D No D N/A
the award or contract modification exceeds $100,000, is not competed,
or only one bid is received. (40 CFR 31.36(g)(2))
h. Discusses purchase/agreement /contract cost thresholds (small D Yes D No D N/A
purchases vs. major procurements) and personnel required to approve
procurements.
i. Have provisions that no contract or sub award will be entered into with D Yes D No D N/A
parties that are debarred, suspended, or excluded from Federal
assistance programs. ( 40 CFR 31.35)
4. Do any of your organization's contracts for grant projects exceed the D Yes D No D N/A
Federal Small Purchases threshold, ($100,000)?
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 93 of 96
-------
5. If Yes, did EPA request to review the contract prior to award? (40 CFR D Yes D No D N/A
31.36(g)(2))
If Yes, did EPA provide written comments? D Yes D No D N/A
7. Does your organization use a pre-qualified list of persons, firms, or D Yes D No D N/A
products to acquire goods and services?
Did your organization follow its procurement policies to place and D Yes D No D N/A
update vendors on the list?
9. Has your organization established an affirmative procurement system D Yes D No D N/A
for recycled materials and compliance with environmental statutes? (40
CFR 31.13)
10. Does your organization have internal control processes to ensure that D Yes D No D N/A
only required goods and services are acquired in quantities needed? (40
CFR31.36(b)(4))
11. Does your organization have internal control processes to ensure that D Yes D No D N/A
only acceptable goods and services are paid for by the
accounting/finance department? (40 CFR 31.20(b)(5))
12. Does your organization have guidelines for documenting its contract D Yes D No D N/A
files?
13. Has your organization awarded contracts to consultants under current D Yes D No D N/A
assistance agreements?
14. Are internal controls for consulting agreements in place to ensure that D Yes D No D N/A
your organization does not charge EPA assistance agreements more
than the authorized direct salary cap? (40 CFR 31.36(j))
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 94 of 96
-------
15. Do your consulting agreements specify the services to be provided, D Yes D No D N/A
engagement duration, reporting requirements, work location, and pay
rates including base rate, fringe benefits, and overhead?
G. Small Businesses, Minority Owned Firms, Women' Business Enterprises and Labor Surplus Area Firms
(where applicable). (40 CFR Part 33)
For "Yes" answers, please provide the specific reference to your policies and procedures. Please explain all
"No" and "Not Applicable" answers.
Does your organization submit timely reports D Yes, date of the last submittal to EPA
(MBE/WBE Reports) to EPA, on business Date
activities with these types of firms? D No, please explain.
H. Property Management (40 CFR 31.31 & 40 CFR 31.32)
Many of these questions have "Yes" or "No" answers. For "Yes" answers, please provide the specific
reference to your policies and procedures. Please explain all "No" and "Not Applicable" answers.
1.
Does your organization have written property management policies
and procedures?
DYes DNo D N/A
2.
Has your organization purchased capital equipment on any of its active
assistance agreements?
Yes (Please complete this section.)
No (Go to Section I.)
DYes DNo D N/A
Equipment, under Federal Guidelines, is equipment that is considered tangible items with a useful life greater than
one year and greater than $5,000 in value. Grantees may have limits that are different than the Federal Guidelines.
That is acceptable as long as the limits are not greater than the Federal Guidelines.
o
J.
Does your organization have an inventory control system? (40 CFR
31.32)
DYes DNo D N/A
4.
Does your organization maintain property records that identify
equipment purchased, either entirely or partially, with Federal funds?
(40CFR31.32(d))
DYes DNo D N/A
5.
Does your organization perform a property inventory at least every two
years? Date of last inventory
DYes DNo D N/A
6.
Does your organization maintain records of property dispositions?
DYes DNo D N/A
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 95 of 96
-------
/. Internal Controls
Many of these questions have "Yes" or "No" answers. For "Yes" answers, please provide the specific
reference to your policies and procedures. Please explain all "No" and "Not Applicable" answers.
1.
Does your organization have policies and procedures to ensure
compliance with the cash management requirements in 40 CFR
31.20((b)(3)?
DYes DNo D N/A
a.
Does your organization have an internal auditor, audit staff or someone
on the Board of Directors that provides for an independent review of
the accounting and financial management process, cash receipts and
payments, and safeguarding of assets?
DYes DNo D N/A
2.
Does your organization have policies and procedure to ensure
compliance with closing out assistance awards after the performance
and budget periods? (40 CFR 3 1.50)
DYes DNo D N/A
Does your organization have a process in place to ensure compliance with the Programmatic Term
and Conditions in the following areas:
A.
Submitting programmatic progress reports;
DYes DNo D N/A
B.
Establishing and obtaining approval of a Quality Action Plan, if
required;
DYes DNo D N/A
C.
Establishing a process to track, monitor, and report on Environmental
Results?
DYes DNo D N/A
The annual public reporting and recordkeeping burden for this collection of information is estimated to average 30
hours per respondent. If you wish to comment on the Agency's need for this information, the accuracy of the
provided burden estimates, and any suggested methods for minimizing respondent burden, including the use of
automated collection techniques, send them to US EPA, Collections Strategies Division (2822T), 1200 Pennsylvania
Ave. NW, Washington, DC 20460.
OMB control number 2030-0020 EPA form number 6600-01
EPA Tribal, U.S. Territories and Insular Areas Administrative and Financial Guidance for Assistance Agreements
Last Updated April 2013 Page 96 of 96
------- |