WPCX .jqF#fqh}F7ɨb8YqJGmt/>52ΑON$l=VݶψAdtWt+L~gp|}]$x-/:MNr3!yV^M-uFQmAZϔ#Hj>c}V! ]7LJ]L\Rܕ% .gHuJW \Uoj4Cg+<6`O¦Oa}A͝;B/Qߙ{E!I{ ^Z^pTV\ 4|ujCFiL}< F;5r~~° a)a>CVD6}c!Wﬨ@Lo^1, TL4aR֪,c>"k+5(WyT}[3]ȁ*{vúpW F  0* 0' 0$ 0! 0 0 0 0 0 0 0 0 0 0 0 0 0| 0g 0R 0< 0& 0 0 0! 0" 0# 0$ 0% 0& 0l' 0R( 0P<) 0) 0Vj* 0.* B+ D3 , D+>, 0i, 0<e- 0Y- 0-U,/ 0f>/ 02/ 0*/ 0_1 0_1 02 02 03 06I4 0}4 04 065 0J6 0JX6 0:6 06 0d7U*8 09U2; 0e2; 0g; 0g; 0ee< 0g< 0g1= 0g= 0g= 0f> 0I> 0,2? 0n^? 0~?U.JA 0<xA 0A 0~B 0 D 0D 0E 0F 0CG 0tGCH 0I B+J DCJK 0M D/M6M N :N XN vNN)3Q<\S S S S S T .T LTXjT T T TU 0N,U 0zU#VU NW %#XM)X(-XNUX^ WXwcX4gX{X m}XXXXX\  `&Times New Roman' OMB CIRCULAR A-133 $Joyce M. Ward$0Joyce M. Ward .   2P+P 0_level1  , 8.` hp x (#823  ..  8.` hp x (#8  2P+P 0_level2  X 8.` hp x (#823  ..  8.` hp x (#8  2P+P 0_level3   8.4` hp x (#823  ..  8.` hp x (#8  2P+P 0_level4   8.` ` hp x (#823  ..  8.` hp x (#8  2P+P 0_level5   8. ` hp x (#823  ..  8.` hp x (#8  2P+P 0_level6   8. ` hp x (#823  ..  8.` hp x (#8  2P+P 0_level7  4 8. ` hp x (#823  ..  8.` hp x (#8  2P+P 0_level8  ` 8.` hp x (#823  ..  8.` hp x (#8  2P+P 0_level9   8.<` hp x (#823  ..  8.` hp x (#8  2PP 0_levsl1  , 8.` hp x (#823  Ԁ  8.` hp x (#8  2PP 0_levsl2  X 8.` hp x (#823  Ԁ  8.` hp x (#8  2PP 0_levsl3   8.4` hp x (#823  Ԁ  8.` hp x (#8  2PP 0_levsl4   8.` ` hp x (#823  Ԁ  8.` hp x (#8  2PP 0_levsl5   8. ` hp x (#823  Ԁ  8.` hp x (#8  2PP 0_levsl6   8. ` hp x (#823  Ԁ  8.` hp x (#8  2PP 0_levsl7  4 8. ` hp x (#823  Ԁ  8.` hp x (#8  2PP 0_levsl8  ` 8.` hp x (#823  Ԁ  8.` hp x (#8  2PP 0_levsl9   8.<` hp x (#823  Ԁ  8.` hp x (#8  2PP 0_levnl1  , 8.` hp x (#823   8.` hp x (#8  2PP 0_levnl2  X 8.` hp x (#823   8.` hp x (#8  2PP 0_levnl3   8.4` hp x (#823   8.` hp x (#8  2PP 0_levnl4   8.` ` hp x (#823   8.` hp x (#8  2PP 0_levnl5   8. ` hp x (#823   8.` hp x (#8  2PP 0_levnl6   8. ` hp x (#823   8.` hp x (#8  2PP 0_levnl7  4 8. ` hp x (#823   8.` hp x (#8  2PP 0_levnl8  ` 8.` hp x (#823   8.` hp x (#8  2PP 0_levnl9   8.<` hp x (#823   8.` hp x (#8  6V v4Heading 1  X XXX ` 2(#   A7X` hp x (#A X XXX6: T4Heading 2   2(#   8.` hp x (#8  6X K4Heading 3  o4          XXX6Q V4Heading 4    &p x (#&     8.` hp x (#8 6 4Heading 5   6T G4Heading 6 X 8.` hp x (#8    8.` hp x (#86 4Heading 7   6| o4Heading 8 7'(X75+ ` hp x 5   7((X7 5+ ` hp x 5  d&&&&'dxd'dxd6N k4Heading 9  2(` ` hp x (#2    \RX` hp x (#\ <:Default Para64Hyperlink    <ew :Balloon Text  A- $TahomaA  XXXS\  `&Times New RomanS $Tahoma.,TEST2 XXX ,*CS-2 2r+[ 0Level 1       X 8.` hp x (#823  ..   8.` hp x (#8  4+ 2Bullet 123  ..<)P :Body Text I3 X  N 2(#  8.` hp x (#8 X </P :Body Text I2    N : (#  8.` hp x (#8  <PP :Body Text I1   8. ` hp x (#8  8.` hp x (#8  0"L .Header    (#  A7X` hp x (#A6 4Body Text< +  :List Bullet3  23  ..  <PP :List Bullet2   8.h` hp x (#8  8.` hp x (#8  0.Strong . ,Title     4  2Quick A.    :8Page Number0A .Footer  (#A7X` hp x (#A< :Body Text In  ??%2A`Arial? X 8.` hp x (#8   \RX` hp x (#\S\  `&Times New RomanS%2A`Arial< :Outline001_1   GAKr`WingdingsG  ;1 4 <D x (#;   YOX` hp x (#YXXXS\  `&Times New RomanS  Kr`Wingdings:+ 8List Bullet23  ..<+ :List Bullet123  ..<+ :List Bullet 23  ..:+ 8List Number23  ..<+ :List Number323  ..<+ :List Number223  ..<+ :List Number123  ..<+ :List Number 23  ..<* :Normal (Web) S =jS    =jS:  8Body Text 2  ,*Date< :Comment TextXXX2 0Quick    CO<6X9`(CourierC  8. ` hp x (#8   8.` hp x (#8S\  `&Times New RomanS  <6X9`(Courier<:Footnote Ref.PY ,Style   8.44` hp x (#8  A7X` hp x (#A  2 0Quick P   CO<6X9`(CourierC  8.` ` hp x (#8   8.` hp x (#8S\  `&Times New RomanS  .[[,TOC 2    8.` ` hp x (#8   8.` hp x (#8  0oo.Title2S\  `&Times New RomanS XXXS\  `&Times New RomanS <$$ :Footnote Tex    XXX<DD :Normal Inden X 8.` hp x (#8  8.` hp x (#8:)) 8Body Text 3 {dXXX {d< :Body Text Fi d  d    Z'..      wXwXXwXXwXXwXw  _K\(XXK (#X?XXwMarch2004QPublicAssistanceGrants!!H(#_DHS_XwX?(2$ u%!..      wXu~XXwXXu~XXwXu~  'Single1 d[=Thin Bottomdxd  ^)..      wXwXXwXXwXXwXw  _K_(XXK0p x (#X0?XXwA133ComplianceSupplement6p x (#X(#6Q497.036  1  XwX?(2$ u%!..      wXu~XXwXXu~XXwXu~  [)1dxdhttp://www.fema.gov/rrr/pa_Hlt59875044_Hlt59875045_Hlt65810800_Hlt65810801  Z'..      wXwXXwXXwXXwXw  _B.` hp x (#XBK\(XXK! (#X(#!?XXwMarch2004QHazardMitigationGrant!!H(#_DHS_Ԉ X K((XKB.` hp x (#(#BXwX?  ^)..      wXwXXwXXwXXwXw  _B.` hp x (#XBK_(XXK3p x (#X(#3?XXwA133ComplianceSupplement6p x (#X(#6Q497.039  9  XwX?http://www.fema.gov/fima/hmgp_Hlt59875208_Hlt59875209_Hlt59875226_Hlt59875230_Hlt59875231_Hlt65816418_Hlt65816419http://www.fema.gov/fima/hmgp/hmgp_ref.shtm_Hlt59875586_Hlt59875587_Hlt65816432#|x(O$(r%$..      wXu~XXwXXu~XXwXu~0&d9 Z6Times New Roman RegularwX.0 N/p_< U            u%!..      wXwXXwXXwXXwXw  _       r@_Y_]XXXX  DEPARTMENTOFHOMELANDSECURITY    <( hp x (#X<_CFDA_Ԁ97.036 PUBLICASSISTANCEGRANTS  ^ H.` hp x (# X(#H I.  PROGRAMOBJECTIVE   \ TheobjectiveistoprovideassistancetoStates,localgovernments,andselectednonprofit   organizationsunderthePublicAssistanceGrants(PA)program.    II.  PROGRAMPROCEDURES  N  FollowingaPresidentialdeclarationofamajordisasteroranemergency,theFederalEmergency  L  ManagementAgency(_FEMA_),DepartmentofHomelandSecurity,awardsgrantsforpublic 2  assistancetoStates.TheStatemayusethefundstorestoreitsowndisasterdamagedprojects   andtoprovide_subgrants_Ԁtolocalgovernments(includingIndiantribes,authorizedtribal   organizations,andAlaskannativevillagesandorganizations)andselectedprivatenonprofit   facilities. z  ThePAprogramisadministeredbytheState(e.g.,theStateEmergencyAgency)inaccordance (x  witha_FEMA_ԄStateAgreementtoprovideassistancethatmaybeavailableunderanemergency ^  ormajordisasterdeclaration.TheStateactsasthegrantadministratorforallfundsprovided D underthePAprogram.Thegrantadministratorsresponsibilityincludesprovidingtechnical * adviceandassistancetoeligible_subgrantees_,providingStatesupportfordamagesurvey  activities,ensuringthatallpotentialapplicantsareawareofassistanceavailable,andsubmission  ofdocumentsnecessaryforgrantawards(44_CFR_Ԁsections206.200through206.349).Incertain  circumstancesanIndianTribemaybeagrantee. r ForpurposesofthePAprogram,thefollowingtermswillbeused:  p  XE.` hp x (#X(#EState󀄀TheStateAgencythatisdefinedasthegranteeunder_FEMA_Ԁregulationsandacts  asthegrantadministratorfortheprogram.  _Subgrantee_󀄀Thegovernmentorotherlegalentitytowhicha_subgrant_Ԁisawardedand b  whichisaccountabletothegranteefortheuseofthefundsprovided(44_CFR_Ԁsection H! 206.201(l)).(Forexample,inexplainingthisprogram,aStateHighwayAgencyis ."~ considereda_subgrantee_ԀofaStateEmergencyAgencyeventhoughbothagenciesmaybe #d includedinthesameStatewidesingleaudit.) #J RD󀄀The_FEMA_ԀRegionalDirector. %   XE.` hp x (#X(#EPAprogramawardsaremadebaseduponaProjectWorksheet(_PW_)preparedbyaproject V'" formulationteam.Theprojectformulationteamnormallyincludesarepresentativeof_FEMA_, <(# theState,andany_subgrantee_.The_PW_Ԁdocumentstheprojectformulationteamsdetermination ")r$ oftheeligiblescopeofworkandcostestimate.ThePAprogramwillfundapartofthiseligible *X%  workinaccordancewiththe_FEMA_ԄStateAgreement.Each_PW_Ԁhasacontrolnumberandany *>&!  supplemental_PWs_Ԁwillbereferencedtotheoriginal_PW_. +$'" @     Projectsareclassifiedaslargeorsmallprojectsaccordingtothecostoftheeligibleworkforthe   individualproject._FEMA_Ԁsetsadollarcostthresholdfordistinguishinglargefromsmall  projects.Projectswhosecostequalsorexceedsthisthresholdarelargeprojects;projectscosting | lessaresmallprojects.ThethresholdisadjustedeachOctobertoreflectchangesinthe b ConsumerPriceIndex,andispublishedintheFederalRegister.Thethresholdis$52,000for H theperiodOctober1,2001throughSeptember30,2002,$53,000fortheperiodOctober1,2002 . ~ throughSeptember30,2003,and$54,100fortheperiodOctober1,2003throughSeptember30,  d 2004.ThedatethedisasterisdeclaredbythePresidentdeterminesthethresholdinuse.  J  SmallProjects    Applicantsareencouragedtomaketheirownestimatesforsmallprojectsandprepare_PWs_Ԁtobe V  submittedto_FEMA_._FEMA_Ԁwillthentakea20percentsampleofthesmallprojectspreparedby <  theapplicantandverifythatthescopeoftheworkiseligibleandthecostestimatereasonable.If "r  thesamplepassesthisvalidation,_FEMA_Ԁacceptsallsmallproject_PWs_Ԁfromtheapplicantand X  obligatesthefunds.Ifthesamplefails,asecond20percentisreviewed.Ifthesecondsample >  alsofails,_FEMA_Ԁassignsaspecialisttoassisttheapplicantinreformulatingandresubmittingall $ smallprojectsto_FEMA_.A_FEMA_Ԁrepresentativeisassignedtoformulateanapplicant'ssmall   projects,whenanapplicantelectsnottodoso.  Forsmallprojects,finalpaymentoftheFederalshareofeligiblecostsismadeuponapprovalof N theproject.Theamountawardedforsmallprojectsbasedonthe_PW_Ԁgenerallywillnotchange 4 exceptunderunusualcircumstances,suchasfailuretocompletethework,anunexpected j insurancerecovery,oranobviouserrorincalculation.Atcloseoutofthedisastercontract,the P StateisrequiredtocertifythatallprojectswereproperlycompletedandthattheState 6 contribution,asspecifiedinthe_FEMA_ԄStateAgreement,waspaidtoeach_subgrantee_.  However,thiscertificationdoesnotspecifytheamountspentbya_subgrantee_Ԁonsmallprojects.  Iftheactualcostforsmallprojectsislessthantheestimatedcostonthe_PW_,_FEMA_Ԁgenerally  willnotaskforarefund.Similarly,_FEMA_Ԁgenerallywillnotprovideadditionalfundingwhen ~ actualcostsexceedthe_PW_Ԁestimate.However,provisionismadethat,whena_subgrantee_Ԁhas d significantoverruns,anappealmaybemadeto_FEMA_Ԁforadditionalfundingbaseduponthe J totalfinalcostsforallsmallprojects(44_CFR_Ԁsections206.204(e)and206.205(a)). 0   LargeProjects !.  Forlargeprojects,theStatemustmakeanaccountingto_FEMA_Ԁofeligiblecostsforeach # approvedlargeproject.Insubmittingtheaccounting,theStatemustcertifythatreportedcosts r$ wereincurredintheperformanceofeligiblework,thattheapprovedworkwascompleted,that X%  theprojectisincompliancewiththe_FEMA_ԄStateAgreement,andthatpaymentsfortheproject >&!! havebeenmadeinaccordancewiththeA102CommonRulesrequirementsforpayment.The $'t"" _subgrantee_ԀisrequiredtomakesimilaraccountingandcertificationstotheState.Ifactualcosts  (Z## arelessthantheapprovedamount,thenthe_FEMA_Ԁsharewillbebasedupontheactualcosts. (@$$ The_subgrantee_Ԁmayrequestadditionalfundingforeligiblecostoverrunsonlargeprojects.For )&%% additionalfunding,theserequestsmustincludeawrittenrecommendationfromtheStateand * &&  approvaloftheRD(44_CFR_Ԁsections206.204(e)and206.205). +&'  &   ImprovedProjects   Ifa_subgrantee_Ԁdesirestomakeimprovements,butstillrestorethepredisasterfunctionofa ^ damagedfacility,Stateapprovalmustbeobtained.Federalfundingforanimprovedprojectis D limitedtotheFederalshareoftheapprovedestimateoftheeligiblecosts.Fundsapprovedasan *z improvedprojectcanonlybeusedasacontributionfortheconstructionoflargerorimproved  ` facilitiesthatrestoreatleastthepredisastercapacityofthedamagedordestroyedfacility.For  F example,ifeligibleworktorestorethepredisastercapacityis$100,000,andthe_subgrantee_  , choosestorebuildanimprovedfacilitythatcosts$200,000,thenthe_FEMA_Ԁshareisonlybased   onthe$100,000.However,iftheactualcostislessthantheeligibleworkof$100,000(e.g.,   constructioncostsaremuchlowerthanexpected),thena_FEMA_Ԁadjustmentisrequired(44_CFR_    section206.203).' ' t   AlternateProjects "r   Inacasewherethe_subgrantee_Ԁdeterminesthatthepublicwelfarewouldnotbebestservedby   restoringadamagedpublicfacility,theStatemayrequestthat_FEMA_Ԁapproveanalternate   project.Thisoptionisavailableonlyforpermanent,restorativework.Fundscontributedfor  alternateprojectsmaybeusedtorepairorexpandotherselectedpublicfacilities,toconstruct  newfacilities,ortofundhazardmitigationmeasures.Thesefundsmayneitherbeusedtopay h thenonFederalshareofanyprojectnorforanyoperatingexpense(44_CFR_Ԁsection N 206.203(d)(2)). 4 Fundsapprovedforanalternateprojectcanbeusedonlyforalternateprojectsspecifically 2 approvedby_FEMA_.WhiletheStatesand_subgrantees_Ԁhaveflexibilitytoproposethetypeand  sizeofalternateprojectstheywishtoconstruct,_FEMA_Ԁmustreviewsuchproposedprojectsto  ensurecompliancewithenvironmentalandotherspecialconcerns(44_CFR_Ԁsection206.203).   AdministrativeCosts B  _FEMA_ԀalsoprovidesfundingforcostsincurredbyStatesandtheir_subgrantees_Ԁinadministering @ thePAProgram.TheStatereceivesastatutoryadministrativecostallowancedetermined & accordingtoaformulabasedonpercentagesoftheaggregateFederalshareoffundingprovided   to_subgrantees_Ԁforapprovedprojects.Stateadministrativecostsnotcoveredbythisallowance ! mayalsobeallowedwith_FEMA_Ԁpriorapproval.TheStateawardsadministrativecost " allowancesto_subgrantees_Ԁaccordingtoaformulabasedonpercentagesofthe_subgrantees_net n# eligibleprojectcosts. T$  SourceofGoverningRequirements  &R! Thisprogramisauthorizedby42_USC_Ԁ5121etseq.Programregulationsissuedby_FEMA_Ԁare '#  codifiedat44_CFR_Ԁsections206.200through206.349. (#!  AvailabilityofOtherProgramInformation  D*%" Additionalprograminformationisavailableonthe_FEMA_Ԁwebsiteat +B'#  4` tO  5  +  http://www.fe% a %aD8% b %bb8% c %c8% d ma.gov/rrr/pa+8diti  67t7   7W 7 . ,(($ r     III.  COMPLIANCEREQUIREMENTS    IndevelopingtheauditprocedurestotestcompliancewiththerequirementsforaFederal ^ program,theauditorshouldfirstlooktoPart2,MatrixofComplianceRequirements,to D identifywhichofthe14typesofcompliancerequirementsdescribedinPart3are *z applicableandthenlooktoParts3and4forthedetailsoftherequirements.   `  A.  ActivitiesAllowedorUnallowed     XE.` hp x (#X(#ETheallowedactivitiesforthePAprogramarefortheapprovedprojectasdescribedon l  the_PW_Ԁandsupportingdocumentation.Theapprovedprojectmayberepairofthe R  damagedfacility,animprovedproject,oranalternateproject(44_CFR_Ԁsection206.203). 8   XE.` hp x (#X(#E B.  AllowableCosts/CostPrinciples  6    E.` ` hp x (#X(#E1. ` EquipmentUsage󀄀ThePAprogramrestrictseligibledirectcostsforapplicant   ownedequipmentusedtoperformeligibleworktoreasonableratesthatwere z  establishedunderStateguidelines,orwhenthehourlyrateexceeds$75,ratesmay `  bedeterminedonacasebycasebasisby_FEMA_.Whenlocalguidelinesareused F  toestablishequipmentrates,reimbursementisbasedonthoseratesorratesina ,| ScheduleofEquipmentRatespublishedby_FEMA_,whicheverislower. b Provisionisalsomadewhennoratesareestablishedortheentitywishestoclaim H anequipmentratethatexceedsthe_FEMA_ԀSchedule(44_CFR_Ԁsection . 206.228(a)(1)).  2. ` AdministrativeCosts r  E. ` hp x (#` X(#Ea. Grantee󀄀AStatemayusefundsmadeavailableby_FEMA_Ԁunderits  p administrativecostallowanceonlyforextraordinarydirectcostsof V preparing_PWs_,finalinspectionreports,projectapplications,etc.,andfor < makingfinalauditsandrelatedfieldinspections.Specificcostitems " allowableforsuchpurposesincludeovertimepay,perdiemandtravel  expensesforStateemployees,butnotregular(straighttime)salaries.   CostitemsnoteligibleforfundingfromtheStatesadministrativecost ! allowance,butstillrelatedtomanagingtheprogram,maybefundedfrom j" thegrantifprescribedinanapproved_PW_.AStatemayrecoverregular P# (straighttime)salariesandcertainotheradministrativecostsinthisway 6$ (44_CFR_Ԁsections206.228(a)(2)and(a)(3)). %l  b. _Subgrantee_󀄀A_subgrantee_Ԁmayusefundsmadeavailableinits &" administrativecostallowancefornecessarycostsofrequesting,obtaining, '#  andadministeringits_subgrant_.Nootherdirectorindirectcostsare (#! allowableatthe_subgrantee_Ԁlevel(44_CFR_Ԁsections206.228(a)(2)and |)$"  (a)(3)). b*%#  E.` ` hp x (# X(#E&   3. ` ForceAccountLaborCosts󀄀Thestraightorregulartimesalariesandbenefitsof  a_subgrantee_spermanentlyemployedpersonnelarenoteligibleincalculatingthe  costofeligibleworkforemergencyprotectiveservicesordebrisremovalunder | sections403and407oftheStaffordAct(42_USC_Ԁ5170band5173,respectively). b Forperformanceofeligiblepermanentrestorationundersection406ofthe H StaffordAct(42_USC_Ԁ5172),straighttimesalariesandbenefitsofa_subgrantee_s . ~ permanentlyemployedpersonnelareeligible(44_CFR_Ԁsection206.228(a)(4)).  d 4. ` InsuranceandOtherRecoveries󀄀Auditorsareadvisedthattherearelikelytobe   amountsfrominsurancesettlements,salvage,orothersourceswhichmustbe   consideredindeterminingallowablecostsbecauseallowablecostsmustbenetof    applicablecredits.' I t   XE.` hp x (#` X(#E E.  Eligibility  "r   XE.` ` hp x (#X(#E 1. ` EligibilityforIndividual sNotApplicable    2. ` EligibilityforGroupofIndividualsorAreaofServiceDelivery 󀄀Not ~  Applicable d  3. ` Eligibilityfor_Subrecipients_  b  AStatemayaward_subgrants_Ԁunderthisprogramtothefollowingtypesof  entities:    E. ` hp x (#` X(#Ea. Stateandlocalgovernments; T b. Privatenonprofitorganizationsorinstitutionswhichownoroperatea R privatenonprofitfacility,suchas(butnotlimitedto)aneducational, 8 medical,orcustodialcarefacility,orotherfacilityprovidingessential  governmentaltypeservicestothepublic;and  c. IndiantribesorauthorizedtribalorganizationsandAlaskanNative b  villagesororganizations(butnotAlaskanNativeCorporations,the H! ownershipofwhichisvestedinprivateindividuals)(44_CFR_Ԁsections ."~ 206.221and206.222). #d   E.` hp x (# X(#E G.  Matching,LevelofEffort,Earmarking  $    E.` ` hp x (#X(#E 1. ` Matching  p&!  Costsmustbeonasharedbasis,asspecifiedinthe_FEMA_ԄStateagreement.In (n# general,theminimumFederalshareis75percentofeligiblecosts.Foran )T$ alternateproject,however,Federalfundingisbasedon75percentoftheFederal ):% shareoftheapprovedestimateofeligiblecosts.Forexample,iftheapproved * &  estimateofeligiblecoststorestorethepredisastercapacityis$100,000,andthe +'! entitychoosesnottorebuildbutinsteadtodoalternatework,thenassuminga75 ,'" percentmatch,theFederalshareiscomputedas: -(#  Approvedestimateofeligiblecosts   p $100,000  Assumedmatchof75%Federal/25%State p X75%  Subtotal   h      p $75,000 | Adjustmentforalternateproject   p X75% b  Federalshare   h      p $56,250 H Ifunstablesoilattheoriginalsiteisthereasonforagovernmentalapplicant  F choosinganalternateproject,theadjustmentis90percent(Pub.L..93288,as  , amendedbytheStaffordAct;42_USC_Ԁ5121etseq.;44_CFR_Ԁsections206.203(b)   and206.203(d)(2)).   ThematchingsplitbetweentheStateandthe_subgrantee_Ԁwillvary.The V  accountabilityformeetingthematchingrequirementisdeterminedatthetimeof <  projectaccountingaspartofprojectcloseout,(e.g.,theStatematchdoesnothave "r  tobeprovideduntiltheendoftheproject). X   X E.` hp x (#` X(#E 2. ` LevelofEffort 󀄀NotApplicable    3. ` Earmarking  d  X E.` ` hp x (#X(#ETheStatemakesfundingavailableto_subgrantees_Ԁfortheirdirectcostsof b requesting,obtaining,andadministeringpublicassistanceprojectsaccordingto H thefollowingformula:(a)threepercentofthe_subgrantee_sfirst$100,000ofnet . eligibleprojectcosts;(b)twopercentofthe_subgrantee_snext$900,000ofsuch  costs;(c)onepercentofthe_subgrantee_snext$4millionofsuchcosts;and(d)  onehalfofonepercentofthe_subgrantee_sneteligiblecostsover$5million  (44_CFR_Ԁsection206.228(a)(2)). v  E.` hp x (#` X(#E L.  Reporting  $t  X 1. ` FinancialReporting  "  X E. ` hp x (#X(#Ea. SF269,FinancialStatusReport󀄀NotApplicable   b. SF270,RequestforAdvanceorReimbursement󀄀Applicableonlytothose ."~ nonFederalentitieswhodonotutilizetheDepartmentofHealthand #d HumanServices,PaymentManagementSystem. #J c. SF271,OutlayReportandRequestforReimbursementforConstruction %  Programs󀄀NotApplicable &! d. SF272,FederalCashTransactionsReport󀄀Applicable <(# e. _FEMA_Ԁ2010,FinancialStatusReport(OMBNo.30670206)󀄀Thisform ):% isusedinlieuoftheSF269. * &  f. PublicAssistanceProgram(OMBNo.30670151)󀄀TheStateisrequired ~,'! tosubmitquarterlyfinancialandprogressreportstotheRD.Thereports d-(" shoulddescribethestatusofthoseprojectsonwhichafinalpaymentof  theFederalsharehasnotbeenmadetotheStateandoutlineanyproblems  orcircumstancesexpectedtoresultinnoncompliancewiththeapproved | grantconditions(44_CFR_Ԁsection206.204(f))._Subgrantee_Ԁreportingisas b requiredbytheState.Thereisnostandard_FEMA_Ԁform;granteesare H requiredtoreportonalllargeprojects. . ~  KeyLineItems󀄀Thefollowinglineitemscontaincriticalinformation:  , Alllineitemscontainingfinancialinformation.    X E.` hp x (# X(#E 2. ` PerformanceReporting 󀄀NotApplicable 8   3. ` SpecialReporting 󀄀NotApplicable 6   X N.  SpecialTestsandProvisions      E.` ` hp x (#X(#E 1. ` ProjectAccounting  B    XE.` hp x (#` X(#E ComplianceRequirement 󀄀Forlargeprojects,theStateisrequiredtomakean @  accountingto_FEMA_Ԁofeligiblecosts.Similarly,the_subgrantee_Ԁmustmakean &  accountingtotheState.Insubmittingtheaccounting,theentityisrequiredtocertifythat   reportedcostswereincurredinperformanceofeligiblework,thattheapprovedworkwas  completed,thattheprojectisincompliancewiththeprovisionsofthe_FEMA_ԄState  Agreement,andthatpaymentsforthatprojectweremadeinaccordancewiththeA102 n CommonRulespaymentprovisions.Forimprovedandalternateprojects,ifthetotal T costoftheprojectsdoesnotequalorexceedtheapprovedeligiblecosts,thentheauditor : shouldexpecttoseeanadjustmenttoreduceeligiblecosts(44_CFR_Ԁsection206.205).  p  AuditObjective 󀄀Determinewhetherongoingandcompletedprojectswereaccounted  forinaccordancewiththerequiredcertification.   SuggestedAuditProcedures  b  ProjectsnotcompletedSelectasampleofongoinglargeprojectsandascertainifcosts "` submittedforreimbursementwereincompliancewiththerequirementsforeligiblework "F undertheapplicable_PW_.Testingshouldconsiderthedifferencesintherequirements #, andapprovalsrequiredofimprovedandalternateprojects. $  CompletedprojectsSelectasampleoflargeprojectscompletedduringtheauditperiod p&! andascertainiftheentitysfilesdocumentthetotalcostsasallowablecostsandifthe V'" costsareforallowableactivitiesundertheapplicable_PW_.Thistestingshouldconsider <(# thedifferencesintherequirementsandapprovalsrequiredofimprovedandalternate ")r$  projects. *X%   XB+ ` hp x (#X(#B_ & v  IV.  OTHERINFORMATION  E.` hp x (#X(#E EffectiveMarch1,2003,FEMAbecamepartoftheDepartmentofHomelandSecurity(DHS). ^ GrantsunderthisprogramcontinuetobefundedunderFEMArequirementsandshouldbe D auditedusingFEMAsrequirementsuntilthoserequirementsaresupersededbyDHS *z requirementsandmadepartofsubsequentawards.Sincerecipientsfundingperiodsmaynot  ` coincidewiththechangeinCFDAnumber,recipientsshouldincludetheCFDAnumbershown  F ontheirnoticesofaward(whether83.544and/or97.036)incompletingtheScheduleof  , ExpendituresofFederalAwards(SEFA).WhenawardsfrombothCFDA97.036andCFDA   83.544arepresent,theyshouldbecombinedwhendeterminingTypeAprograms.Ifthe   programwasamajorprogramunderthelegacyCFDAnumberineitheroftheprevioustwo    years,theprovisionintheriskbasedapproachforpriorauditsisconsideredtohavebeenmet. t  OntheSEFA,boththeDHSCFDAnumberandthelegacyagencyscorrespondingCFDA Z  numbershouldbepresentedseparately.'v v @  _  >  eYf]   r@DEPARTMENTOFHOMELANDSECURITY    ?( hp x (#X(#?_CFDA_Ԁ97.039 HAZARDMITIGATIONGRANT(_HMGP_)  ^ H.` hp x (# X(#H I.  PROGRAMOBJECTIVES   \ TheHazardMitigationGrantprogram(_HMGP_)isacostsharedprogramadministeredbythe   FederalEmergencyManagementAgency(_FEMA_),DepartmentofHomelandSecurity.The   programspurposeistomitigatethevulnerabilityoflifeandpropertytofuturedisastersduring   therecoveryandreconstructionprocessfollowinganactualdisaster.Toaccomplishthis l  purpose,_FEMA_ԀassistsStatestoavoidorlessentheimpactofnaturalhazardsthroughsuch R  strategiesassaferbuildingpracticesandtheimprovementofexistingstructuresandsupporting 8  infrastructure. n   II.  PROGRAMPROCEDURES     ProgramAdministration  z  _FEMA_Ԁawards_HMGP_ԀgrantstoStates,whichinturnmayaward_subgrants_ԀtootherState (x  agencies,localgovernments,Indiantribalorganizations,andothereligibleentities.EachState ^  administersthe_HMGP_Ԁaccordingtoa_FEMA_ԄStateAgreement,acomprehensiveStandardor D EnhancedStateMitigationPlan,andaState_HMGP_ԀAdministrationPlan.Theseplansmustbe * approvedby_FEMA_ԀbeforefundsareawardedtotheState._FEMA_Ԁisresponsibleforassisting  theState,approvingordenyingprojectapplications,andreviewingtheState'squarterlyandfinal  reports.  _FEMA_ԀalsoprovidesfundingforcostsincurredbyStatesandtheir_subgrantees_Ԁinadministering : the_HMGP_.TheStatereceivesastatutoryadministrativecostallowancedeterminedaccording  p toaformulabasedonpercentagesoftheaggregateFederalshareoffundingprovidedto V _subgrantees_Ԁforhazardmitigationprojects.Statemanagementcostsnotcoveredbythe < allowancemaybeallowedwith_FEMA_Ԁpriorapproval.TheStateawardsstatutory " administrativecostallowancesto_subgrantees_Ԁaccordingtoaformulabasedonpercentagesofthe  _subgrantee_'sneteligibleprojectcosts.Ifrequested,managementcostsareawardedasapartof   the_HMGP_Ԁceiling. !  ApplicationandAwardProcess  2# Afterdeterminingthatdisasterreliefandrecoveryneedscannotbemetwithresourcesavailable $0  withintheState,theGovernorrequestsaPresidentialdeclarationdesignatingtheStateadisaster %! area.Stateshaveupto12monthsfromthedatethedisasterisdeclaredtoreviewandsubmit &! applicationsfordisastersdeclaredonorafterFebruary26,2002.Disastersdeclaredbefore '" February26,2002,haveanapplicationperiodof18months.Theapplicationmustidentifythe x(#  specificmitigationmeasure(s)forwhichtheStaterequestsfunding,andanyentitiestowhichthe ^)$!  Stateintendstoaward_subgrants_. D*%" &   Inadditiontosubmittingapplicationsandsupportingdocumentsto_FEMA_,theGovernors  AuthorizedRepresentativeappointsaStateHazardMitigationOfficer.Thisofficialensuresthat  allpotentialapplicantsaremadeawareoftheassistanceavailableunderthe_HMGP_,and | providestechnicaladviceandassistancetoeligible_subgrantees_.Indiantribalorganizationscan b receive_HMGP_Ԁassistanceas_subgrantees_ԀofStatesorapplydirectlyto_FEMA_.Where_FEMA_ H awardsagrantdirectlytoanIndiantribalgovernment,thetwoentitiesenterintoa_FEMA_ԄTribal . ~ agreementmodeledonthe_FEMA_ԄStateagreement.  d  SourceofGoverningRequirements '3   The_HMGP_Ԁisauthorizedbysection404oftheStaffordAct(42_USC_Ԁ5170c).Program p  regulationsarecodifiedat44_CFR_Ԁparts201and206,subpartN(HazardMitigationGrant V  Program). <   AvailabilityofOtherProgramInformation  :  Additionalprograminformationisavailablefromthe_FEMA_Ԁwebsiteat:    4gtO  5  +  http://www.%d8% h %hR% i fema.gov%ip% j %j% k %k% l /f%lҔ% m %m% n ima/hmgp+cost  6t͓pro  7bl  .The_HMGP_ԀDeskReferenceisavailableat ~  4obltO  5  +  http://www.fema.gov/fi%n% p %p% q ma/h%qږ% r mgp/hmgp_ref.shtm+dcost  6t,pro  7blZ. d  III.  COMPLIANCEREQUIREMENTS b IndevelopingtheauditprocedurestotestcompliancewiththerequirementsforaFederal  program,theauditorshouldfirstlooktoPart2,MatrixofComplianceRequirements,to  identifywhichofthe14typesofcompliancerequirementsdescribedinPart3are  applicableandthenlooktoParts3and4forthedetailsoftherequirements. r A.  ActivitiesAllowedorUnallowed   p  XE.` hp x (#X(#ETheactivitiesallowedforan_HMGP_Ԁprojectarethosedescribedinthegrantapplication  approvedby_FEMA_Ԁandthesupportingdocumentation(44_CFR_Ԁsection206.436(d)).  Withintheseparameters,theymaybeofanynaturethatwillresultintheprotectionof  lifeandpropertyfromnaturalhazards.Allprojectsfundedmustotherwiseconformto   theStatescomprehensiveHazardMitigationPlan.Eligibleprojectsinclude,butarenot f! limitedto(44_CFR_Ԁsection206.434(d)): L"   XE.` ` hp x (#X(#E1. ` Structuralhazardcontrolorprotectionprojects; #J 2. ` Constructionactivitiesthatwillresultinprotectionfromhazards; %  3. ` Retrofittingoffacilities; V'" 4. ` Propertyacquisitionorrelocation; )T$ 5. ` DevelopmentofStateorlocalmitigationstandards; *& 6. ` Developmentofcomprehensivemitigationprogramswithimplementationasan `,'  essentialcomponent;and F-(! @      7. ` Developmentorimprovementofwarningsystems.   XE.` hp x (#` X(#E B.  AllowableCosts/CostPrinciples  ^  XE.` ` hp x (#X(#E1. ` DirectAdministrativeCosts  \  E. ` hp x (#` X(#Ea. GranteeAStatemayusefundsmadeavailableby_FEMA_Ԁunderits   administrativecostallowanceonlyforextraordinarydirectcostsof   preparingapplicationsandquarterlyreports,andmakingfinalauditsand   relatedfieldinspections.Specificcostitemsallowableforsuchpurposes l  includeovertimepay,perdiemandtravelexpensesforStateemployees, R  butnottheirregular(straighttime)salaries.Costitemsnoteligiblefor 8  fundingfromtheStatesadministrativecostallowance,butstillrelatedto n  managingtheprogram,maybefundedfromthegrantif_FEMA_Ԁgivesprior T  approval.Regular(straighttime)salariesmaybefundedinthisway.In :  thecaseofstaffingcostsfortheStatesDisasterFieldOffice,_FEMA_   givespriorapprovalbyapprovingtheState'sstaffingplan(44_CFR_   section206.439(b)).  b. _Subgrantee_󀄀A_subgrantee_Ԁmayusefundsmadeavailablebythegranteein J itsadministrativecostallowanceonlyfordirectcostsofrequesting, 0 obtaining,andadministeringits_subgrants_Ԁ(44_CFR_Ԁsection206.439(b)). f  E.` ` hp x (# X(#E2. ` IndirectCostsGranteeindirectcostsidentifiedinaccordancewiththeFederal  costprinciplesareallowable.Indirectcostsatthe_subgrantee_Ԁlevelare  unallowable(44_CFR_Ԁsection206.439(c)).    E.` hp x (#` X(#E E.  Eligibility  >  X 1. ` EligibilityforIndividuals 󀄀NotApplicable <  X E.` ` hp x (#X(#E 2. ` EligibilityforGroupofIndividualsorAreaofServiceDelivery 󀄀Not  Applicable    3. ` Eligibilityfor_Subrecipients_  ."~  ThefollowingtypesofentitiesareeligibletoapplytotheStatefor_HMGP_ #, _subgrants_: $    E.` hp x (#` X(#Ea. Stateandlocalgovernments; p&!   E. ` hp x (#X(#Eb. Privatenonprofitorganizationsorinstitutionsthatownoroperatea (n# privatenonprofitfacilityasdefinedat44_CFR_Ԁsection206.221(e);and )T$ c. TribesorauthorizedtribalorganizationsandAlaskanNativevillagesor *&  organizations(44_CFR_Ԁsection206.434(a)). +&    B+ ` hp x (# X(#B &   G.  Matching,LevelofEffort,Earmarking    E.` ` hp x (#X(#E1. ` Matching' ^   TheFederalandnonFederalsharesofaprojectscostareestablishedinthe  \ States_FEMA_ԄStateAgreement.WhilethenonFederalsharemayexceedthe B Federalshare,itmayneverbelessthan25percentofthecostofaproject  ( approvedfordisastersdeclaredafterJune10,1993.(Thatis,theFederalshare   mayneverexceed75percent.)TheFederalsharemaynotexceed50percentfor   projectsapprovedfordisastersdeclaredbeforethatdate.Fundsmadeavailableto   aStateor_subgrantee_Ԁinitsadministrativecostallowancearenotsubjecttothis p  requirement(44_CFR_Ԁsection206.432(c)). V    2. ` LevelofEffort 󀄀NotApplicable T   3. ` Earmarking     E. ` hp x (#` X(#Ea. _Subgrantees_󀄀TheStatemakesfundingavailableto_subgrantees_Ԁfortheir `  directcostsofrequesting,obtaining,andadministering_HMGP_Ԁprojects F  accordingtothefollowingformula:(a)threepercentofthe_subgrantee_s ,| first$100,000ofneteligibleprojectcosts;(b)twopercentofthe b _subgrantee_snext$900,000ofsuchcosts;(c)onepercentofthe H _subgrantee_snext$4millionofsuchcosts;and(d)onehalfofonepercent . ofthe_subgrantee_sneteligibleprojectcostsover$5million(44_CFR_  section206.439(b)(1)(ii)).  b. Planning󀄀Upto7percentoftheStates_HMGP_Ԁgrantmaybeusedto X developState,tribal,orlocalmitigationplanstomeettheplanningcriteria > outlinedin44_CFR_Ԁpart201(44_CFR_Ԁ206.434(d)(1)). $t  XE.` hp x (# X(#E& B L.  Reporting  "  XE.` ` hp x (#X(#E 1. ` FinancialReporting     E. ` hp x (#` X(#Ea. SF269,FinancialStatusReport󀄀Applicable'B ."~ b. SF270,RequestforAdvanceorReimbursement󀄀Applicable #, c. SF271,OutlayReportandRequestforReimbursementforConstruction %  Programs󀄀Applicable,butnotrequiredunlesstheStatehasagrantfor p&! directconstruction. V'" & F d. SF272,FederalCashTransactionsReportApplicable )T$ e. _FEMA_ԀForm2010,FinancialStatusReport(OMBNo.30670206)This *& formmaybeusedinlieuoftheSF269,asdeterminedbythegranteeand +&  the_FEMA_Ԁregionaloffice.Oncethisdeterminationismade,theState ~,'! usestheselectedformforallitsreportingon_FEMA_Ԁprograms.'F)ɽ d-(" r      f. _FEMA_ԀForm2018,ReportofGovernmentProperty(OMBNo.3067  0206)Thisformissubmitteduponcompletionworkunderagrant,  cooperativeagreement,orcontract.Itprovidesaninventoryofequipment | purchasedbythegranteeorprovidedbytheFederalGovernment._FEMA_ b andthegranteeusethisinformationtodeterminethedispositionofthe H equipment. . ~ g. _FEMA_ԀForm2019,ReconciliationofGrantsandCooperative  , Agreements(OMBNo.30670206)ThisreportcapturesaStates   programtransactionsandrelatedunobligatedbalancesofFederalfunds,   cash_drawdowns_,andundrawncashbalances.Itisusedtoreconcile    awards,outlays,and_drawdowns_Ԁduringandatthecompletionofa_HMGP_ t  grant. Z    E.` hp x (# X(#EKeyLineItems󀄀Thefollowinglineitemscontaincriticalinformation: X  B.HistoryofTransactions:     ` E.` hp x (#X(#E1.  Column(b)DescriptionofTransaction d 2.  Column(d)TotalFederalShare b 3.  Column(f)Amount(ofcash_drawdown_)   ` E.` ` hp x (#X(#E 2. ` PerformanceReporting 󀄀NotApplicable n  3. ` SpecialReporting NotApplicable l   E.` hp x (#` X(#E&  IV.  OtherInformation    XE.` hp x (#X(#E_Subgrants_ԀtoOtherStateAgencies' x Intheadministrationofthisgrant,theStatemay _subgrant_fundstoanotherpartofthe & v State(e.g.,aStateagency).IftheotherpartoftheStatereceivingthe_subgrant_Ԁis  !\ includedintheauditoftheState,suchasaStatewideaudit,thenforpurposesof !B determiningTypeAprogramsandreportingontheScheduleofExpendituresofFederal "( Awards,these _subgrants_withinthesingleauditreportingentityshouldbeeliminated. # However,allFederalawardsexpendedunderthisprogrambytheState(includingapart $ oftheStatereceivinga_subgrant_ԀfromtheState)shouldbesubjecttotheStatesOMB %   CircularA133audit. p&! & \  TransfertoDepartmentofHomelandSecurity  EffectiveMarch1,2003,_FEMA_ԀbecamepartoftheDepartmentofHomelandSecurity ^ (_DHS_).Grantsunderthisprogramcontinuetobefundedunder_FEMA_Ԁrequirements. D Andshouldbeauditedusing_FEMA_srequirementsuntilthoserequirementsare *z supersededby_DHS_Ԁrequirementsandmadepartofsubsequentawards.Sincerecipients  ` fundingperiodsmaynotcoincidewiththischangeinthe_CFDA_Ԁnumber,recipients  F shouldincludethe_CFDA_Ԁnumbershownontheirnoticesofaward(whether83.548  , and/or97.039)incompletingtheScheduleofExpendituresofFederalAwards(_SEFA_).   Whenawardsfromboth_CFDA_Ԁ97.039and_CFDA_Ԁ83.548arepresent,theyshouldbe   combinedwhendeterminingTypeAprograms.Iftheprogramwasamajorprogram    underthelegacy_CFDA_Ԁnumberineitheroftheprevioustwoyears,theprovisioninthe t  riskbasedapproachforpriorauditsisconsideredtohavebeenmet.Onthe_SEFA_,both Z  the_DHS_Ԁ_CFDA_Ԁnumberandthelegacyagencyscorresponding_CFDA_Ԁnumbershouldbe @  presentedseparately.'\ j &v   XE.` hp x (#X(#E