WPCO >48EwoJ88Xn*ElHEcx2'(5c 4ZF+Mx أj}3PV +x @lKp?WG iNgÈ"4g8,W2.b;0K[x'>Q?k::}H>̈́! xu0՘Qiɤz#0˾դ0Gpɜp^}z]zzsK=}0!MC95/\bUb}F&'ʎ꧍Ι\R2o#^pOˊ;_U7:ZpiZu f Ə_-gټ3ފTh29yi=ppA c$U)e1J(eH$FW'&3x1;ǵ%4wv*4 0 0 0 0 0 0 0 0 0 0 0 0 0 0k 0V 0A 0, 0 0 0 0 0 0 0 0~! 0h" 0R# 0<$ 0K% 0& 0' 0P' 0<( 0V) 0.p) B* D3* D+* 0+ 0<, 0YQ, 0,U,- 0f- 02T. 0*. 0_/ 00 00 01 0[2 062 0}/3 03 064 0J4 0J5 0:R5 05 06U*7 07U29 0e9 0gG: 0g: 0e; 0gz; 0g; 0gH< 0g< 0= 0I= 0,= 0n> 0~|>U.? 0<(@ 0d@ 0~;A 0B 0C 0D 0/E 0E 0tFF 0H B+6I DCaII 0K D/=LlL 0|L#MUNN %%OM+O(/ONWO^ YOweO4iO}O mO\  `&Times New Roman' OMB CIRCULAR A-133 $Joyce M. Ward$0Joyce M. 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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'..      cXwXXcXXwXXcXw  _K\(XXK (#XOXXwMarch2004Q#NationalGuard!!H(#DODXwXO(2$ a!..      cXcwXXcXXcwXXcXcw  'Single1 d[=Thin Bottomdxd  ^)..      cXwXXcXXwXXcXw  _K_(XXK0p x (#X0OXXwA133ComplianceSupplement6p x (#X(#6Q412.401  1  XwXO(2$ a!..      cXcwXXcXXcwXXcXcw  [)1dxd#|x(r$..      cXcwXXcXXcwXXcXcw0&d9 Z6Times New Roman RegularcX!0 N/:i+00U a!..      cXwXXcXXwXXcXw  _       Y]XXXX  DEPARTMENTOFDEFENSE   $   ?+ hp x (#X?_CFDA_Ԁ12.401 NATIONALGUARDMILITARYOPERATIONSAND ^ MAINTENANCE(O&M)PROJECTS  D  $ K.` hp x (#  X(#K I.  PROGRAMOBJECTIVES  B TheDepartmentofDefense(DoD)entersintocooperativeagreements(CA)forArmyNational   Guard(_ARNG_)FacilitiesPrograms(FP)andAirNationalGuard(_ANG_)FacilityOperations&   MaintenanceActivities(_FOMA_)withStatestoprovideFederalsupportforservicesprovidedby l  theStateMilitaryDepartmentsforauthorizedfacilitiesforleases,realpropertyservices,,and R  sustainment,restoration,andmodernization,includingoperationsandmaintenance(O&M)and 8  minorconstructioncosts(NGR51/_ANGI_Ԁ63101). n   II.  PROGRAMPROCEDURES    TheDoDNationalGuardBureau(_NGB_)entersintoaCAwithaStatewhen_NGB_Ԁtransfers z  somethingofvalue,throughfundingorotherwise,totheStatetosupporttheState_ARNG_ԀFP `  and_ANG_Ԁ_FOMA_Ԁinsteadofacquiring(bypurchase,lease,orbarter)propertyorservicesforthe F  directbenefitoruseofthe_ARNG_Ԁor_ANG_Ԁandsubstantialinvolvementisexpectedbetweenthe ,| _NGB_ԀandtheStatewhencarryingouttheactivitycontemplatedintheagreement(NGR5 b 1/_ANGI_Ԁ63101,chapter11). H Generally,aCAconsistsoftwoparts,theagreementandappendices(MasterCooperative  Agreement(MCA)andasmanyAppendicesasapplytothatState).Policiesandproceduresto  befollowedforcooperativeagreementswithStatesarecontainedinNationalGuardGrantsand r CooperativeAgreementsNGR51/_ANGI_Ԁ63101.TheMCAincludesstandardtermsand X conditionsapplicabletoallAppendicesundertheMCAandtherequiredsignaturesofthe > parties.TherewillbeaseparateAppendixforeachCAfunctionalareaapplicabletotheState. $t EachAppendixshallcontaintermsandconditions,allowablecosts,reports,approvedbudget,  Z managementcontrols,andadministrativeinformationapplicableonlytothatfunctionalarea @ (NGR51/_ANGI_Ԁ63101,chapter21). & TheAdjutantGeneral(TAG)andtheUnitedStatesProperty&FiscalOfficer(_USPFO_)are ! responsiblefortheexecutionoftheMCAandAppendices.ACAisthemeansofprovidingall j" financialassistanceandothersupporttoStatesfortheoperationoftheNationalGuardexceptfor P# financialassistanceandsupportprovidedunderseparateauthority(e.g.,militaryandtechnician 6$ payandthemilitarysupplysystem).Singlepurpose_CAs_Ԁwillspecifytheresponsibleparties %l  (NGR51/_ANGI_Ԁ63101,chapter21). &R! ThesumofFederalreimbursementsandprogramincomemaynotexceedtherequirementslisted '#  foreachprogramintheapprovedbudget.TheStateMilitaryDepartmentmusthaveprior (#! written_USPFO_Ԁapprovalofanamendedbudgetbeforeitmayrequestareimbursementorreceive |)$" programincomethatwouldbringitsreceiptsabovethemaximumprogramfundinglevel. b*%# FundingtransfersintotheFP(chapter131e)or_FOMA_Ԁ(chapter331d)programsorfunding H+&$ transferswithineachprogramdonotrequirepriorwrittenapprovaloftheappropriate_NGB_ .,~'% programmanagers.However,fundingmaynotbetransferredfromtheFP(chapter131d)or -d(& _FOMA_Ԁ(chapter331c)programswithoutasignedmodificationtotheAppendixthatincludes -J)' justificationforthetransferfromFPorwithoutthepriorwrittenapprovalofthe_FOMA_Ԁprogram  managerforthetransferfrom_FOMA_.   SourceofGoverningRequirements  D The_NGB_ԀandStatesareauthorizedtoenterinto_CAs_Ԁunder:(1)31_USC_,SubtitleV,General B AssistanceAdministration,Chapter63,UsingProcurementContractsandGrantandCooperative  ( Agreements;(2)31_USC_ԀSubtitleV,GeneralAssistanceAdministration,Chapter61,Program   Information,andChapter65,IntergovernmentalCooperation;(3)32_USC_ԀNationalGuard,   Chapter1,Organization;(4)32_USC_ԀSection101(19);and(5)32_USC_ԀSection106/107,which   authorizesthe_NGB_Ԁtocontributefundsforthesupportoftheoperation/trainingofthe p  _ARNG_/_ANG_.TheMCAisaCAwithinthemeaningof31_USC_Ԁsections6301through6308. V  DoDGrantandCooperativeAgreementRegulations(_DoDGARs_),3210.6R,Part21,DoDGrant T  andAgreements,GeneralMatters,implementstheprecedingFederalstatutes. :   AvailabilityofOtherProgramInformation    TheNationalGuardInternalReviewOffice(whichreportstothe_USPFO_)canprovide F  informationaboutriskassessmentsandauditsperformedbytheirofficewhichmaybehelpfulin ,| planningtheaudit.ContactVincentLatona,NationalGuardHeadquartersInternalReview b Office,at7036070476(direct)and7036070730(main)orbyemailto H latonav@ngb.ang.af.mil.forinformationontheInternalReviewOfficesforaparticularstate. .  III.  COMPLIANCEREQUIREMENTS    IndevelopingtheauditprocedurestotestcompliancewiththerequirementsforaFederal : program,theauditorshouldfirstlooktoPart2,MatrixofComplianceRequirements,to  p identifywhichofthe14typesofcompliancerequirementsdescribedinPart3are V applicableandthenlooktoParts3and4forthedetailsoftherequirements.  <  A.  ActivitiesAllowedorUnallowed     E.` ` hp x (#X(#E1. ` FederalfundingundertheCAshallbeonarequirementsbasiswithinFederal H! budgetlimitationsandfundingavailability.Fundingshallbeprovidedtosupport ."~ thoseitemsdesignatedintheCAorfacilitiesauthorizedsupportintheFacilities #d InventoryandSupportPlan(_FISP_).Facilitiesusedinexcessofthoseauthorized #J shallbesupportedwithotherthanFederalfunds(NGR51/_ANGI_Ԁ63101 $0   chapters135a,335a,333a(1)). %! &   2. ` FP(NGR51/_ANGI_Ԁ63101chapter135c)and_FOMA_Ԁ(NGR51/_ANGI_Ԁ63101  chapter333a)Appendixsupportshallbeprovidedwithinavailablefunding  limitationsforauthorizedfacilitiesandsupportingelementssuchassidewalks, | firehydrants,gasolineanddieselfueldispensingsystems,flammablematerials b buildings,roads,utilitiessystems,fencingandhardstand.Sustainment, H restoration,andmodernization,realpropertyservices,andminorconstruction . ~ supportisprovidedforspaceorfacilitiesasdetailedintheNGR51/_ANGI_Ԁ63  d 101chapter133a(2)(4)and333a(1).  J 3. ` Unallowableactivitiesarethoseactivitiesthataredescribedasunauthorized   chargesanddetailedintheNGR51/_ANGI_Ԁ63101,chapters136and33.6.' "      E.` hp x (#` X(#E B.  AllowableCosts/CostPrinciples  <    E.` ` hp x (#X(#E1. ` Budget󀄀Costsmustbeinaccordancewithanyrestrictions,limitations,or :  instructionscontainedintheCAbudget(NGR51/_ANGI_Ԁ63101,chapter134   and334).   2. ` Indirectcostsareunallowable󀄀Indirectcosts,exceptfringebenefits,are d unallowable(NGR51/_ANGI_Ԁ63101,chapter54). J 3. ` Employeecompensation󀄀Individualemployeecompensationcomprisesa H significantportionoftotalcostschargedtoCAappendices.Theauditorshould . giveparticularattentiontothe_allocability_Ԁofthesecosts.Thedistributionof  individualemployeecompensationtoprojectsmustfollowapplicableFederal  costprinciples,NGR51/ANGI63101,andthetermsandconditionsin  agreementappendices.Therefore,theauditorstestingshouldincludetestsofthe v timeandeffortreportingsystemtosupportthedistributionofcompensationcosts. \ 4. ` Fringebenefits󀄀FringebenefitsforwhichtheStatedoesnotbilltheState  Z MilitaryDepartmentdirectly,suchasworkmenscompensation,unemployment @ compensation,Statesponsoredlifeandhealthinsurance,andretirementbenefits & areallowableiftheyarepartoftheStatesCentralServiceCostAllocationPlan   approvedbytheDepartmentofHealthandHumanServices(_HHS_).However,for ! thesecoststobereimbursable,allofthefollowingconditionshavetobemet " (NGR51/_ANGI_Ԁ63101chapter5): n#  E. ` hp x (#` X(#Ea. Theindividualcostitemshavetobereimbursableunderthetermsof %l  individualappendices. &R! b. FringebenefitcostsforwhichtheStatedoesnotbilltheStateMilitary '#  Departmentdirectlyshallbereimbursablebyapplyingafringebenefit (#! ratetothecostsofactualsalariespaidtoemployees. |)$" c. Fringebenefitswhichareneitherdirectcostsnorincludedinthebilled *+z&# centralservicessectionoftheStatesCentralServiceCostAllocationPlan ,`'$ approvedby_HHS_Ԁarenotreimbursable. ,F(%   E.` hp x (# X(#E&  D.  DavisBaconAct    XE.` hp x (#X(#ETheDavisBaconActappliesonlytoenvironmental_remediation_Ԁconstructionsubjectto ^ theComprehensiveEnvironmentalResponse,Compensation,andLiabilityActof1980, D asamended.Environmental_remediation_Ԁconstructionisthatportionoftheremedial *z workwhichcallsforexcavation,substantialearthmoving,removalofcontaminatedsoil,  ` andtheactualmobilizationoftheincineratorfollowedbyrestorationofthelandscape,  F regardlessofwhethersuchactivitiesareperformedwithanyotherconstructionactivities  , doneanyotherbuildingsorotherstructuresatthecleanupsite(NGR51/_ANGI_Ԁ63101   chapter141c).    XE.` hp x (#X(#E G.  Matching,LevelofEffort,Earmarking  V   X 1. ` Matching  T   X E.` ` hp x (#X(#ETherateofreimbursementtotheStateforallauthorizedcharges,unlessexpressly   statedotherwise,shallbebasedonthe_FISP_Ԁsupportcodeforthefacility   generatingtheexpenditure.Forexample,employee,repair,supplies,equipment, ~  utility,etc.costsdirectlyandexclusivelyassociatedwithafacilityauthorized75 d percentsupportshallbereimbursedtotheStateMilitaryDepartment75percent. J Coststhataregeneratedforfacilitiesthatareauthorizedatseveraldifferent 0 supportlevelsshallbereimbursedataratethatreflectstheactuallevelofeffort. f However,nothingshallprecludetheStateMilitaryDepartmentfromrequesting L reimbursementataratelessthanwhatisauthorized(NGR51/_ANGI_Ԁ63101, 2 chapter135).'b3   X E.` hp x (#` X(#E 2. ` LevelofEffort 󀄀NotApplicable v  3. ` Earmarking 󀄀NotApplicable $t  X XE.` hp x (#X(#E H.  PeriodofAvailabilityofFederalFunds "  XE.` ` hp x (#X(#E 1. ` NationalGuardOperationsandMaintenanceagreementsarefundedwithoneyear   appropriationsand,assuch,obligationsmaynotbeincurredagainstFederalfunds f! foraspecifiedyearbeforeoraftertheFederalfiscalyearinwhichthefundswere L" appropriated(NGR51/_ANGI_Ԁ63101,chapters121,126,321,and326). 2# 2. ` ACAshallbeexecutedbythe_USPFO_ԀandtheTAGpriortoanyrequestfor $0  reimbursementoradvancepayment.TheStateshallalsohaveanapproved %! Appendixcoveringeachfunctionalareaforwhichthereimbursementoran &! advanceisrequested.TheStateshallnotrequestreimbursementforany '" expendituresitmadebeforethedatethatallrequiredpartiesexecutetheMCA x(#  andthecoveringAppendicesunlesstheMCAorappropriateAppendixexpressly ^)$! authorizeexpendituresmadeduringthefundingperiod,butpriortothedateof D*%"  finalsignature(NGR51/_ANGI_Ԁ63101,chapter21). *+z&# & (  3. ` Workortaskperformancemustserveabonafideneedthatexistsinthefiscal  yearinwhichtheworkortaskingisissued;otherwise,avalidobligationisnot  accomplished.Itisnotintendedthattheruleofbonafideneedofthefiscalyear | rulebeconstruedtoprecludeleadtime.Thus,wherematerials,forexample, b cannotbeobtainedinthesamefiscalyearinwhichtheyareneeded,aprovision H fordeliveryinthesubsequentfiscalyeardoesnotviolatethebonafideneedrule . ~ solongasthetimeinterveningbetweenplacingoftheorderanddeliveryisnot  d excessiveandtheworkorderisnotforstandardcommercialitemsreadily  J availablefromothersources.Bonafideneedgenerallyisadeterminationofthe  0 _NGB_ԀactivityandnotthatoftheStateperformingtheactivity.TheStateshall    prepareandthe_USPFO_Ԁshallreviewandapproveabonafideneeddetermination    (NGR51/_ANGI_Ԁ63101,chapter22b)andfindingtoreflectthisneed.AState   performingtheactivityshould,however,refusetoacceptaworkorderifitis x  obviousthattheworkorderdoesnotserveaneedexistinginthefiscalyearin ^  whichissued(NGR51/_ANGI_Ԁ63101,chapter22). D    E.` hp x (#` X(#E J.  ProgramIncome '(C B  XE.` hp x (#X(#EProgramincomeinan_NGB_ԀCAshallmeanthegrossincome,receivedbyarecipient  fromfeesforservicesperformedandfromtheuse,rental,orsaleofrealorpersonal  property,theoperationandmaintenanceofwhichissupportedundertheCA.The l followingexceptionsareapplicable(NGR51/_ANGI_Ԁ63101,chapter7): R   XE.` ` hp x (#X(#E1. ` IncomereceivedfromtheuseorrentalofStateowned,federallysupported P armoriesisnotprogramincome.However,theStatemustfulfillitsobligations 6 under10_USC_Ԁ18236(c)ontheuseofthesefunds.10_USC_Ԁ18236(c)permits  StatestorentoutarmoriesiftheStateusestherentalincometomaintainthe  armory.Inaddition,asaconditionforcontinuedFederalsupport,theStatemust  increaseitscontributiontotheagreementbyatleasttheamountofallIdentifiable ~ IncrementalCosts(_IIC_),asdefinedinNGR51/_ANGI_Ԁ63101,chapter73c(4), d forwhichitreceivesFederalsupport(e.g.,utilities). J 2. ` Reimbursementsmadeto_NGB_ԀbyanotherFederalagencyfortheuseofan_NGB_Ԅ  H supportedNationalGuardfacilityarenotprogramincomebutareconsideredto !. bedirectreimbursementofcostsincurred.However,theymayincreasethe " maximumfundinglimitationsoftheappropriateappendicestotheCA. # 3. ` AmountspaiddirectlytoaStateMilitaryDepartmentbyaFederalagency,aState X%  agency,oranyotheruserfortheuseofaStateMilitaryDepartmentowned, >&!! leased,orlicensedrealproperty(exclusiveofarmories)orequipmentacquiredor $'t"" supportedunderan_NGB_ԀCApursuanttoadirectrelationshipbetweentheFederal  (Z## orStateagency,orotheruserandtheStateMilitaryDepartmentareprogram (@$$  income. )&%%  XE.` hp x (#` X(#E&   L.  Reporting    X XE.` hp x (#X(#E 1. ` FinancialReporting  ^  Xa. SF269,FinancialStatusReport󀄀NotApplicable  \ b. SF270,RequestforAdvanceorReimbursement󀄀Applicable'$U     E. ` hp x (#X(#Ec. SF271,OutlayReportandRequestforReimbursementforConstruction h  Programs󀄀NotApplicable N  d. SF272,FederalCashTransactionsReport󀄀Applicable  L   X E.` hp x (# X(#E 2. ` PerformanceReporting 󀄀NotApplicable    X E.` ` hp x (#X(#E 3. ` SpecialReporting 󀄀NotApplicable X    E.` hp x (#` X(#E