compliance requirements united_states compliance requirements series united_states federal government agencies established hundreds federal laws regulations applicable federal assistance known federal aid federal funds currently incorporated created facilitate recipients compliance federal laws regulations annual created fourteen basic standard compliance requirements recipients comply receiving federal assistance provides detailed explanations discussions guidance compliance supplement compliance requirements guidelines compliance hundreds laws regulations applicable specific type assistance recipient objectives generic nature large number federal programs compliance requirement identified letter order activities allowed compliance requirement establishes program operates specific purpose care elderly persons education children funds provided program activities benefit purpose federal assistance provided recipient specific purpose expended purpose costs cost principles compliance requirements important sections covers cost accounting policies expenses expenditures actual use federal funds administer federal assistance program words provides basis principles recipients adhere spending federal funds federal government recipient types groups state local indian tribal governments institutions higher education non profit organizations prior december group separate set cost principles follow cost principles applicable recipient type apply federal assistance received entity regardless awards received directly federal government indirectly pass entity issues cost principle circular category guide spending federal assistance accordance laws regulations circular cost principles state local circular includes united_states district_of_columbia washington agency governments county parish municipality city town state designated indian tribal government school district united_states territories possessions agency governments circular cost principles educational institutions institutions higher education colleges universities etc subject cost principles contained circular circular cost principles non profit organizations non profit organizations subject circular non profit organizations listed circular attachment subject commercial cost principles contained far list types cost expense item travel expense maintenance expense payroll salaries lobbying costs purchase materials payment utility bills etc establishes costs federal government determines federal assistance costs government prohibits federal assistance certain cost items considered universally cost related illegal activities lobbying costs considered type recipient type recipient general rule assistance costs requires federal government cost principles requirements federal awards issued december final guidance superseded streamlined requirements placed guidance guidance circular single act follow order cost considered supported adequate documentation documentation standards payroll costs charges federal awards salaries wages based records accurately reflect work performed records supported system internal control provides reasonable assurance charges accurate properly allocated documenting time worked federally funded activities commonly referred time documentation standards non payroll costs nature documentation required costs vary nature transaction authorized statute costs meet following general criteria order federal awards necessary reasonable performance federal award principles conform limitations set forth principles federal award types cost items consistent policies procedures apply uniformly federally financed activities non federal entity accorded consistent treatment cost assigned federal award direct cost cost incurred purpose like circumstances allocated federal award indirect cost determined accordance generally accepted accounting principles state local governments indian tribes provided included cost meet cost sharing matching requirements federally financed program current prior period adequately documented cash management section covers actual management handling funds pertaining federal program specifically federal assistance distributed recipients recipients manage funds actual transfer funds commonly referred usually requesting funds federal agency website network funds automatically transferred recipient bank account federal assistance program operations provided recipients usually methods called funding techniques advances funds funds advances funds advances federal funds provided recipient program activity performed recipients determine needed future expenditure budget process request federal government case pass entity monitoring federal funds received expended perform specific activity purchase good service payroll laws regulations require recipients request funds immediately needed recipients try minimize time receipts funds actual examples programs funding techniques section program program funds funding technique requires recipient pay program expenditures funds request expenses federal government pass entity recipients prepare send requests maintain supporting documentation showing costs requested paid prior date request implementation davis bacon act federal regulations require laborers mechanics work contractor federally financed construction contracts paid wages established project location prevailing wage compliance requirement created assure recipients contractors comply davis bacon act including construction contracts contractor clause requirement comply davis bacon act regulations clause include requirement contractor submit recipient weekly week contract work performed copy construction payroll accompanied statement compliance report commonly referred certified standard form pre designed eligibility main objective compliance requirement eligible individuals organizations participate federal assistance programs criterion determining eligibility vary program program objective eligible individuals organizations participate consistent federal programs forms basis compliance requirement comply objective recipients assure proper eligibility means recipient determine parameters limitations define eligibility specific program accordance program purpose federal programs contain eligibility requirements based laws agency regulations grant agreements etc recipients assure eligibility determination requirements example includes federal programs offer hiv aids treatment require participants victims diseases usually recipient responsibility determine determine eligibility establishing policy requires house doctor laboratory prospective participant accepting party doctors laboratories etc certain agencies included specific parameters recipient follow case states code federal regulations recipients certain housing programs obtain specific income documents prove participant eligibility payroll forms federal income tax return etc determining eligibility requirements participation program requires recipient assure individual program participant group eligibility correctly determined keeping evidence compliance maintaining documentation participant files copies hiv aids diagnosis copies federal income tax returns etc furthermore recipient assure eligible individuals groups participated program establishing strict controls program funds avoid non eligible persons receiving specific assistance equipment real property management section established recipient manage equipment real property federal program equipment management equipment means non property acquired federal assistance funds useful life year acquisition cost unit consistent recipient equipment policy lower cost limits established basically section requires common rule regulations equipment federal program bought appropriate federal programs additionally recipient equipment records perform physical equipment inventory years implement appropriate internal control system safeguard maintain equipment equipment current fair market value longer needed retained sold share provided federal government current fair market value based percent federal funds recipients fund buy item real property management title real property acquired recipients federal awards recipient originally authorized purpose long needed purpose real property federally sponsored projects programs purposes similar property bought long federal government dispose title real property prior federal government consent longer needed federally supported programs projects recipient request disposition instructions federal government like equipment property sold share provided federal government current fair market value based percent federal funds recipients fund acquire item matching level effort section covers compliance requirements concerning recipient performance require recipients provide level contributions federal program maintain specific levels performance achievement restrict federal funds specific purpose failure meet requirements result limitation future funds termination assistance specific requirements matching level effort unique federal program described laws regulations contract grant provisions program matching matching referred cost sharing requirement recipient provide contributions donations usually non federal specified percentage supplement federal assistance received words recipient federal program receives federal assistance operating budget prepared federal government require recipient provide contributions cover portion program operations matching requirement based assertion total program expenses federal government provides assistance expenses recipient cover portion proportion solely decided federal government usually recipient decides contribution provided expenses long contribution generally originate federal program considered operating budget expenses necessary reasonable allowed cost principles section federal program matching form contributing recipient funds money suffrage program costs paying program utility bills paying program personnel payroll etc cases form kind contributions donations non monetary objects services materials property etc examples matching include head start program requires recipients provide total annual expenses monetary kind contributions recipients funds contribute money cover teacher payroll contribute building house program classrooms federal government requires kind contributions properly valued evidenced estimating value building sure meets program budget certain programs specifically require matching contributing money level effort level effort defines particular goals objectives recipient achieve assistance received includes recipient requirements specified level service specified level expenditures designated activities federal funds supplement non federal services examples programs establish recipient provide medical services patients daily programs require recipients spend annual budget capital projects requirement limit percentage program assistance minimum maximum specified activities examples include limits imposed federal government federal funds cover administrative expenses percentage requirement total program funds provided specified relation types participants covered limit participants recipient provide assistance period availability federal funds section establishes fact recipients receive federal awards lifespan individual federal grants awarded specified time period usually year federal regulations prohibit use funds grant award outside specified time frame authorized federal agency verify recipient grant time example surplus federal award starts january ends december december lifespan terminated surplus returned federal agency authorized suspension section covers compliance laws regulations obtaining good services supplier provider requirement established ensure goods services obtained effective manner compliance laws regulations including prohibition conflicts interest fair selection vendors provide open free competition vendors etc suspension requirement establishes certain non federal entities prohibited participating receiving federal assistance reasons including prior funds previous non compliance laws regulations prohibition temporary suspension indefinite specifically allowed government performing purchase recipient verify supplier provider respective owners management etc suspended excluded federal government checking excluded parties list system maintained contacting federal agency program income program income directly generated federally funded program type income includes limited income fees services performed use rental property acquired program funds sale items fabricated program payments principal interest loans recipient program funds generally include interest program funds covered cash management cover credits covered costs cost principles proceeds sale equipment real property covered equipment real property management uses treatment program income federal agency current program budget program income original budget added current program budget meet matching requirements real property acquisition relocation assistance section covers compliance act provides uniform treatment persons displaced federal programs homes businesses farms including assuring compensation assisting relocation example construction highway federal program requires homes providing fair compensation property providing assistance relocation expenses incurred affected person compliance supplement suggests property acquired qualified independent examined review assure acceptance review recommended approved value property compensation owner reporting section establishes recipients submit reports financial performance related special nature federal government monitor federal assistance activities uses common reports pre designed federal agency approved freely available recipients general public time submitting vary depending report furthermore reporting requirements reports submitted timing submission information reports etc vary recipient recipient federal government established reports apply recipients common universal reports include approval commonly known report status funds received expended reserved unused etc known request advance request advance payments non construction programs commonly known status federal cash report provides federal cash received recipient partially prepared based data reported recipients federal agencies completed certified recipient monitoring compliance requirement establishes non federal recipient federal assistance passes assistance total recipient known pass entities respectively responsible monitor federal assistance activities assure laws regulations requirement based fact equally responsible federal funds received monitoring consist site visits regular contact interviews meetings examinations requiring subject annual single special tests provisions certain programs unique compliance requirements established laws regulations contract grant agreements fit requirements listed sections covers requirements review program contract grant agreements referenced laws regulations identify unique compliance requirements develop objectives procedures section cost principles educational institutions united states office management budget circular cost principles state local grants agreements institutions higher education hospitals non profit organizations united states office management budget circular cost principles non profit organizations local governments circular compliance supplement retrieved compliance requirements supplement retrieved agency program requirements supplement retrieved
Compliance requirements