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(#X(#!'XX"BMarch2004QConsolidatedTribalGovernmentProgram""H(#_DOI_X"BX'Ԉ X K((XKB.` hp x (#(#B{ z ^))..      vX"BXXvXX"BXXvX"B  _ XB.` hp x (#XB XK_(XXK3p x (#X(#3'XX"BA133ComplianceSupplement6p x (#X(#6Q415.021<    4  <^  X"BX'  Z)'..      vX"BXXvXX"BXXvX"B  _B.` hp x (#XBK\(XXK! (#X(#!'XX"BMarch2004Q$$TribalSelfGovernance""H(#_DOI_X"BX'Ԉ X K((XKB.` hp x (#(#B{ ^ ^))..      vX"BXXvXX"BXXvX"B  _B.` hp x (#XBK_(XXK3p x (#X(#3'XX"BA133ComplianceSupplement6p x (#X(#6Q415.022<    3  <^  X"BX'  Z)'..      vX"BXXvXX"BXXvX"B  _B.` hp x (#XBK\(XXK! (#X(#!'XX"BMarch2004QIndianLawEnforcement""H(#_DOI_X"BX'Ԉ X K((XKB.` hp x (#(#B{ ^ ^))..      vX"BXXvXX"BXXvX"B  _B.` hp x (#XBK_(XXK3p x (#X(#3'XX"BA133ComplianceSupplement6p x (#X(#6Q415.030<    3  <^  X"BX'http://www.doi.gov/bia/iams/iamtoc.htm_Hlt66598592_Hlt66597890_Hlt66597891_Hlt66598628  Z)'..      vX"BXXvXX"BXXvX"B  _B.` hp x (#XBK\(XXK! (#X(#!'XX"BMarch2004QIndianSchoolEqualizationProgram""H(#_DOI_Ԉ X K((XKB.` hp x (#(#B{X"BX' ^ ^))..      vX"BXXvXX"BXXvX"B  _B.` hp x (#XBK_(XXK3p x (#X(#3'XX"BA133ComplianceSupplement6p x (#X(#6Q415.042<    3  <^  X"BX'  Z)'..      vX"BXXvXX"BXXvX"B  _B. ` hp x (#XBK\(XXK! (# X(#!'XX"BMarch2004QFishandWildlifeCluster""H(#_DOI_Ԉ X K((XKB.` hp x (#(#BX"BX'  ^))..      vX"BXXvXX"BXXvX"B  _B. ` hp x (#XBK_(XXK3p x (# X(#3'XX"BA133ComplianceSupplement6p x (#X(#6Q%515.605  4  X"BX'http://fa.r9.fws.gov/grants/grantinf.html_Hlt66598808_Hlt66598809#|x(O$(r%$..      vX#rXXvXX#rXXvX#r0&d9 Z6Times New Roman RegularvX0 N/:i+00U t%!..      vX"BXXvXX"BXXvX"B  _       _Y_]XXXX  DEPARTMENTOFTHEINTERIOR    BIACROSSCUTTINGSECTION  ^   INTRODUCTION   \ B.` hp x (#XBThissectioncontainscompliancerequirementsthatapplytomorethanoneprogramofthe   BureauofIndianAffairs(BIA)intheDepartmentoftheInterior(_DOI_)becauseofrequirements   setforthin(1)theIndianSelfDeterminationandEducationAssistanceAct(_ISDEAA_),as   amended,andtheTriballyControlledSchoolsAct,and(2)Section111oftheDepartmentofthe l  InteriorandRelatedAgenciesAppropriationsAct,2002,(Pub.L.10763)regardingthe R  investmentanddepositofBIAfundsadvancedtotribalorganizationspursuanttotheprovisions 8  ofthe_ISDEAA_ԀandTriballyControlledSchoolsActof1988.Thecompliancerequirementsin n  thisCrossCuttingSectionreferencetheapplicableprogramsinPart4,AgencyCompliance T  Requirements.Similarly,theapplicableprogramsinPart4referencethisCrossCuttingSection. :   XE.` hp x (#X(#E _CFDA_Ԁ# ProgramName     XE.` hp x (#X(#E _ISDEAA_ԀPrograms  F    X?(  hp x (#X(#?15.021 ConsolidatedTribalGovernmentProgram D 15.022 TribalSelfGovernance *  15.030 IndianLawEnforcement   XH.` hp x (# X(#H TriballyControlledSchoolsAct  n  X<% hp x (#X(#<15.042 IndianSchoolEqualizationProgram l  XB+ ` hp x (# X(#B I.  PROGRAMOBJECTIVES   E.` hp x (#X(#EThe_ISDEAA_,ofwhichtheTribalSelfGovernanceActispart,wasimplementedtoestablish x meaningfulIndianselfdeterminationthatwillpermitanorderlytransitionfromtheFederal ^ dominationofprogramsfor,andservicesto,Indianstoeffectiveandmeaningfulparticipationby D  theIndianpeopleintheplanning,conduct,andadministrationofthoseprogramsandservices. *!z TheTriballyControlledSchoolsActprovidesagrantprocessfortheoperationofschoolsfunded "` bytheBIA. "F B+ ` hp x (#X(#B II.  PROGRAMPROCEDURES  $ E.` hp x (#X(#EThe_ISDEAA_ԀandtheTriballyControlledSchoolsActallowtribalorganizationstodrawdown R&! fundsinadvanceofneed.Thefrequencyandtimingofthe_drawdowns_Ԁaresetforthinthe 8'" statutes.Theprovisionforadvancingfundsistoensuresufficientcapitalforthedeliveryof (n#  programservices. )T$ & 0  TheTribalSelfGovernanceActprovidesforadvancepaymentstotribesandtribalconsortiain  theformofannualorsemiannualpaymentsatthediscretionofthetribes(25_USC_Ԁ458cc(g)(2)).  The_ISDEAA_ԀprovidesforpaymentstoIndiantribesandtribalorganizationsonaquarterly | basis,inalumpsumpayment,orassemiannualpayments,oranyotherpaymentmethod b authorizedbylawwithsuchmethodasmayberequestedbythetribeortribalorganization(25 H _USC_Ԁ450l(c)(b)(6)(B)(_i_)).TheTriballyControlledSchoolsActprovidesfortwopaymentsper . ~ year:thefirstpaymenttobemadenotlaterthanJuly1andthesecondpaymentnotlaterthan  d December1(25_USC_Ԁ2506(a)(1)).'00  J Regardingtheuseofthesefundspriortotheirexpenditureforthepurposesforwhichtheywere   intended,theCongressprovidedspecificguidanceinSection111oftheDepartmentofthe    InteriorandRelatedAgenciesAppropriationsAct,2002,Pub.L.10763,thatallowsthesefunds t  tobeinvested.IndiantribesandtribalorganizationsarenotaccountabletoBIAfortheincome Z  earnedfromtheseinvestments(25_USC_Ԁ450j(b)). @  B+ ` hp x (#X(#B III.  COMPLIANCEREQUIREMENTS  >  E.` hp x (#X(#E IndevelopingtheauditprocedurestotestcompliancewiththerequirementsforaFederal  program,theauditorshouldfirstlooktoPart2,MatrixofComplianceRequirements,to  identifywhichofthe14typesofcompliancerequirementsdescribedinPart3are h applicableandthenlooktoParts3and4forthedetailsoftherequirements.  N B+ ` hp x (#X(#B B.  AllowableCosts/CostsPrinciples  L  XE.` hp x (#X(#EBIAprogramsinthisSupplementthatthissectionappliestoare:ConsolidatedTribal  GovernmentProgram(15.021);IndianLawEnforcement(15.030);andIndianSchool  EqualizationProgram(15.042). v IndiantribesandtribalorganizationsmaywithouttheapprovaloftheBIAexpendfunds $t providedunderaselfdeterminationcontractforpurposesidentifiedin25_USC_Ԁ450j1(k),  Z includingthefollowing,totheextentthattheexpenditureofthefundsissupportiveofa @ contractedprogram(25_USC_Ԁ450j1(k)). &   XE.` ` hp x (#X(#E1. ` Building,realty,andfacilitiescosts,includingrentalcostsormortgageexpenses. ! 2. ` Automateddataprocessingandsimilarequipmentorservices. 2# 3. ` Costsforcapitalassetsandrepairs. $0  4. ` CostsincurredtoraisefundsorcontributionsfromnonFederalsourcesforthe &! purposeoffurtheringthegoalsandobjectivesoftheselfdeterminationcontract. t'" 5. ` Interestexpensespaidoncapitalexpendituressuchasbuildings,building ")r$ renovationoracquisitionorfabricationofcapitalequipment,andinterest *X%  expensesonloansnecessitatedduetodelaysbytheSecretaryinprovidingfunds *>&!  underacontract. +$'" 6. ` Expensesofagoverningbodyofatribalorganizationthatareattributabletothe   managementoroperationofprogramsunder_ISDEAA_.    B+ ` hp x (#` X(#B& ` H.  PeriodofAvailabilityofFederalFunds  D  XE.` hp x (#X(#EBIAprogramsinthisSupplementthatthissectionappliestoare:ConsolidatedTribal B GovernmentProgram(15.021);TribalSelfGovernance(15.022);IndianLaw  ( Enforcement(15.030);andIndianSchoolEqualizationProgram(15.042).'`D!   Anyfundsappropriatedunderan_ISDEAA_ԀcontractorcompactoraTriballyControlled l  SchoolsActgrantareavailableuntilexpended(25_USC_Ԁ450l(c)(b)(9)). R   XB+ ` hp x (#X(#B N.  SpecialTestsandProvisions  P    E.` ` hp x (#X(#E 1. ` InvestmentandDepositofAdvanceFunds     BIAprogramsinthisSupplementthatthissectionappliestoare:Consolidated \  TribalGovernmentProgram(15.021);TribalSelfGovernance(15.022);Indian B  LawEnforcement(15.030);andIndianSchoolEqualizationProgram(15.042). (x   XE.` hp x (#` X(#E ComplianceRequirement 󀄀Atribe,tribalorganization,orconsortiareceivingadvance &  paymentsunderthe_ISDEAA_ԀortheTriballyControlledSchoolsActmayinvestadvance   payments,beforesuchfundsareexpendedforthepurposesofthegrant,contract,or  fundingagreement,solongassuchfundsare(1)investedonlyinobligationsofthe  UnitedStatesorinobligationsorsecuritiesthatareguaranteedorinsuredbytheUnited n States,ormutual(orother)fundsregisteredwiththeSecuritiesandExchange T CommissionandwhichonlyinvestinobligationsoftheUnitedStatesorsecuritiesthat : areguaranteedorinsuredbytheUnitedStatesor(2)depositedonlyinaccountsthatare  p insuredbyanagencyorinstrumentalityoftheUnitedStates,orarefullycollateralizedto V ensureprotectionoftheadvancefunds,evenintheeventofabankfailure(Section111 < oftheDepartmentoftheInteriorandRelatedAgenciesAppropriationsActof2002, " Pub.L.10763).   AuditObjective DeterminewhetherIndiantribes,tribalorganizations,orconsortiaare f! properlyinvestingordepositingadvancedfunds. L"  SuggestedAuditProcedures  #J   XE.` ` hp x (#X(#Ea. ` Obtainandreviewtribalpoliciesandproceduresfortheinvestmentanddepositof %  funds. &! b. ` Reviewunusedadvancesduringtheauditperiodandverifythatunusedfunds <(# wereproperlyinvestedordepositedthroughouttheperiod. ")r$  XE.` hp x (#` X(#E  * &  _`Y_a] X  DEPARTMENTOFTHEINTERIOR    ?( hp x (#X(#?_CFDA_Ԁ15.021 CONSOLIDATEDTRIBALGOVERNMENTPROGRAM ^  XH.` hp x (# X(#HI.  PROGRAMOBJECTIVES   \   XE.` hp x (#X(#ETheobjectiveoftheConsolidatedTribalGovernmentProgramistoprovidefundsforcertain   programsofanongoingnaturetoIndiantribalgovernmentsinamannerwhichminimizes   programadministrativerequirementsandmaximizesflexibility.     XE.` hp x (#X(#E II.  PROGRAMPROCEDURES  4    XE.` hp x (#X(#ETheBureauofIndianAffairs(BIA)makesdirectpaymentstofederallyrecognizedIndiantribal 2  governmentstocarryoutavarietyofactivitiesforwhichappropriationsaremadewithinthe   TribalPriorityAllocationsactivityoftheBIAbudget.Forexample,Scholarships,Johnson   _OMalley_,JobPlacementandTraining,andAgriculturalExtensioncouldbecombinedundera   singlecontractforeducationandtraining.Thisallowstribalcontractorsgreaterflexibilityin z  planningtheirprogramsandmeetingtheneedsoftheirpeople.Thesimplifiedcontracting `  proceduresandreductionoftribaladministrativecostsallowforincreasedservicesunderthese F  contracts. ,|  SourceofGoverningRequirements  * TheprogramisauthorizedbytheIndianSelfDeterminationandEducationAssistanceAct  (_ISDEAA_),TitleI,Pub.L.93638,asamended(25_USC_Ԁ450etseq.). n   XE.` hp x (#X(#E III.  COMPLIANCEREQUIREMENTS l   XE.` hp x (#X(#EIndevelopingtheauditprocedurestotestcompliancewiththerequirementsforaFederal  program,theauditorshouldfirstlookatPart2,MatrixofComplianceRequirements,to  identifywhichofthe14typesofcompliancerequirementsdescribedinPart3are  applicableandthenlooktoParts3and4forthedetailsoftherequirements.  | CertaincompliancerequirementsthatapplytomultipleBIAprogramsarediscussedonceinthe *!z BIACrossCuttingSectionofthisSupplement(page415.0001)ratherthanbeingrepeatedin "` eachindividualprogram. "F ;     X  E.` hp x (#X(#E&  ;<  A.   ActivitiesAllowedorUnallowed;<<݌ $ Ќ    The_ISDEAA_ԀprovidesfortheexpenditureoffundsbyIndiantribesandtribal R&! organizationsunderselfdeterminationcontractsforprogramsandactivitiespreviously 8'" providedbytheBIA.Fundsmaybeusedforavarietyofprogramsandservicesthatthe (n# FederalGovernmentotherwisewouldhaveprovideddirectly.Thespecificactivities )T$ allowedwillbeindicatedintheselfdeterminationcontractbetweenthetribal ):% organizationandtheSecretaryoftheInterior(25_USC_Ԁ450f).Whilethetribeortribal * &  organizationmayproposetoredesigntheprogramoractivity,suchredesignmustbe +'! approvedbytheBIA(25_USC_Ԁ450j(j)).'$< ,'" ;      &  ;@  B.   AllowableCosts/CostsPrinciples;@:A݌  Ќ    XE.S` hp x (#X(#ESeeBIACrossCuttingSection.'.A ^  E.` hp x (#SX(#E H.  PeriodofAvailabilityofFederalFunds   \  XE.` hp x (#X(#ESeeBIACrossCuttingSection.     L.  Reporting h   1. ` FinancialReporting   f   XE. ` hp x (#X(#Ea. SF269,FinancialStatusReport󀄀Applicable   b. SF270,RequestforAdvanceorReimbursement󀄀NotApplicable r  c. SF271,OutlayReportandRequestforReimbursementforConstruction  p  Programs󀄀NotApplicable V  d. SF272,FederalCashTransactionsReport󀄀NotApplicable    E.` ` hp x (# X(#E 2. ` PerformanceReporting 󀄀NotApplicable b   3. ` SpecialReporting 󀄀NotApplicable `    E.` hp x (#` X(#E N.  SpecialTestsandProvisions     XE.` hp x (#X(#ESeeBIACrossCuttingSection. l  XE.` hp x (#X(#E  j _b`_ca  DEPARTMENTOFTHEINTERIOR    ?( hp x (#X(#?_CFDA_Ԁ15.022 TRIBALSELFGOVERNANCE ^   XH.` hp x (# X(#HI.  PROGRAMOBJECTIVES   \   XE.` hp x (#X(#ETheobjectiveoftheTribalSelfGovernanceprogramistofurtherthegoalsofIndianself   determinationbyprovidingfundstoIndiantribestoadministerawiderangeofprogramswith   maximumadministrativeandprogrammaticflexibility.     XE.` hp x (#X(#E II.  PROGRAMPROCEDURES  4    XE.` hp x (#X(#ETheTribalSelfGovernanceActof1994(25_USC_Ԁ458aaetseq.)establishedtribalself 2  governanceasapermanentoptionfortribalgovernments.Undertribalselfgovernance,Indian   tribeshavegreatercontrolandflexibilityintheuseoffunds,reducedreportingrequirements,   andauthoritytoredesignorconsolidateprograms,services,functions,andactivities.Tribesare   selectedfromanapplicantpooluponmeetingcertaineligibilityrequirements. z  TheOfficeofSelfGovernancemakesdirectpaymentstofederallyrecognizedIndiantribal (x  governmentsandtribalconsortiaauthorizedbyfederallyrecognizedIndiantribalgovernments. ^  Fundsmaybeusedtosupporttribalprogramssuchaslawenforcement,socialservices,welfare D payments,naturalresourcemanagementandenhancement,housingimprovement,androad * maintenance(25_USC_Ԁ458cc(b)).   SourceofGoverningRequirements  n TheprogramisauthorizedbytheIndianSelfDeterminationandEducationAssistanceAct l (_ISDEAA_),TitleIV,Pub.L.93638,asamended(25_USC_Ԁ458aaetseq.). R   XE.` hp x (#X(#E III.  COMPLIANCEREQUIREMENTS    XE.` hp x (#X(#EIndevelopingtheauditprocedurestotestcompliancewiththerequirementsforaFederal ^ program,theauditorshouldfirstlookatPart2,MatrixofComplianceRequirements,to D  identifywhichofthe14typesofcompliancerequirementsdescribedinPart3are *!z applicableandthenlooktoParts3and4forthedetailsoftherequirements.  "` CertaincompliancerequirementsthatapplytomultipleBureauofIndianAffairs(BIA)programs # arediscussedonceintheBIACrossCuttingSectionofthisSupplement(page415.0001)rather $  thanbeingrepeatedineachindividualprogram. %  ;     X  E.` hp x (#X(#E&   ;V  A.   ActivitiesAllowedorUnallowed;VeW݌  Ќ    The_ISDEAA_ԀprovidesfortheexpenditureoffundsbyIndiantribesandtribal ^ organizationsunderselfdeterminationcontractsorannualfundingagreementsfor D programsandactivitiespreviouslyprovidedbytheBIA.Fundsmaybeusedforavariety *z ofprogramsandservicesthattheFederalgovernmentotherwisewouldhaveprovided  ` directly.Thespecificactivitiesallowedwillbeindicatedinthefundingagreement  F betweenthetribalorganizationandtheSecretaryoftheInterior(25_USC_Ԁ458cc(b)and  , (c)).Indiantribesandtribalconsortiaareprovidedlatitudeinredesigningprogramsand   activities.However,suchredesignislimitedtoprogramscoveredbytheannualfunding   agreement(25_USC_Ԁ458cc(b)(3)).' OW     XE.` hp x (#X(#E H.  PeriodofAvailabilityofFederalFunds  <   XE.` hp x (#X(#ESeeBIACrossCuttingSection. :   XE.` hp x (#X(#E N.  SpecialTestsandProvisions     XE.` hp x (#X(#ESeeBIACrossCuttingSection. F   XE.` hp x (#X(#E  D _db_ec  DEPARTMENTOFTHEINTERIOR    ?( hp x (#X(#?_CFDA_Ԁ15.030 INDIANLAWENFORCEMENT ^   XH.` hp x (# X(#HI.  PROGRAMOBJECTIVES   \   XE.` hp x (#X(#ETheobjectiveoftheIndianLawEnforcementprogramistoprovidefundstoIndiantribal   governmentstooperatepolicedepartmentsanddetentionfacilities.     XE.` hp x (#X(#E II.  PROGRAMPROCEDURES  N    XE.` hp x (#X(#ETheBureauofIndianAffairs(BIA)makesdirectpaymentstofederallyrecognizedIndiantribal  L  governmentsexercisingFederalcriminallawenforcementauthorityovercrimeundertheMajor 2  CrimesAct(18_USC_Ԁ1153)ontheirreservations.Fundsmaybeusedforsalariesandrelated   expensesofcriminalinvestigators,uniformedofficers,detentionofficers,radiodispatchers,and   administrativesupport.    SourceofGoverningRequirements  B  TheprogramisauthorizedbytheIndianSelfDeterminationandEducationAssistanceAct @  (_ISDEAA_),Pub.L.93638,asamended(25_USC_Ԁ450etseq.)andtheIndianLawEnforcement &  ReformAct,Pub.L.101379(25_USC_Ԁ2801etseq.).    AvailabilityofOtherProgramInformation  j Part40oftheIndianAffairsManualprovidesinformationapplicabletoalllawenforcement h programsoperatedbyanIndiantribeortribalorganizationunderaSelfDeterminationcontract. N Part40doesnotapplytoIndiantribeswhichhavenegotiatedSelfGovernancecompacts.The 4 manualisavailableontheInternet(4fsO  5  +  http://www.d% g oi.g%gh% h %hi% i ov/bi%i i% j a/iams/iamtoc.htm+hross  6Whskh  7IAh).    XE.` hp x (#X(#E III.  COMPLIANCEREQUIREMENTS x   XE.` hp x (#X(#EIndevelopingtheauditprocedurestotestcompliancewiththerequirementsforaFederal & v program,theauditorshouldfirstlookatPart2,MatrixofComplianceRequirements,to  !\ identifywhichofthe14typesofcompliancerequirementsdescribedinPart3are !B applicableandthenlooktoParts3and4forthedetailsoftherequirements.  "( CertaincompliancerequirementsthatapplytomultipleBIAprogramsarediscussedonceinthe $ BIACrossCuttingSectionofthisSupplement(page415.0001)ratherthanbeingrepeatedin l%   eachindividualprogram. R&! &   A.  ActivitiesAllowedorUnallowed    XE.` hp x (#X(#EThe_ISDEAA_ԀprovidesfortheexpenditureoffundsbyIndiantribesandtribal ^ organizationsunderselfdeterminationcontractsforprogramsandactivitiespreviously D providedbytheBIA.Fundsmaybeusedforavarietyofprogramsandservicesthatthe *z Federalgovernmentotherwisewouldhaveprovideddirectly.Thespecificactivities  ` allowedwillbeindicatedintheselfdeterminationcontractbetweenthetribal  F organizationandtheSecretaryoftheInterior(25_USC_Ԁ450f).Whilethetribeortribal  , organizationmayproposetoredesigntheprogramoractivity,suchredesignmustbe   approvedbytheBIA(25_USC_Ԁ450j(j)).'m    XE.` hp x (#X(#E& B B.  AllowableCosts/CostsPrinciples  V   XE.` hp x (#X(#ESeeBIACrossCuttingSection. T   XE.` hp x (#X(#E H.  PeriodofAvailabilityofFederalFunds 'BVNr    XE.` hp x (#X(#ESeeBIACrossCuttingSection. `    L.  Reporting ^   ?( ` hp x (#X(#?1. ` FinancialReporting      XE. ` hp x (#` X(#Ea. SF269,FinancialStatusReport󀄀Applicable j b. SF270,RequestforAdvanceorReimbursement󀄀NotApplicable h c. SF271,OutlayReportandRequestforReimbursementforConstruction  Programs󀄀NotApplicable  d. SF272,FederalCashTransactionsReport󀄀NotApplicable Z  E.` ` hp x (# X(#E 2. ` PerformanceReporting 󀄀NotApplicable  X  3. ` SpecialReporting 󀄀NotApplicable !   E.` hp x (#` X(#E N.  SpecialTestsandProvisions  d#  XE.` hp x (#X(#ESeeBIACrossCuttingSection. %b   XE.` hp x (#X(#E  &" _kd_le  DEPARTMENTOFTHEINTERIOR    ?( hp x (#X(#?_CFDA_Ԁ15.042 INDIANSCHOOLEQUALIZATIONPROGRAM ^   XH.` hp x (# X(#HI.  PROGRAMOBJECTIVES   \   XE.` hp x (#X(#ETheobjectiveoftheIndianSchoolEqualizationProgramistoprovidefundingforelementary   andsecondaryeducation.     XE.` hp x (#X(#E II.  PROGRAMPROCEDURES  N    XE.` hp x (#X(#ETheOfficeofIndianEducationProgramsmakesdirectpaymentstofederallyrecognizedIndian  L  tribalgovernmentsortribalorganizationscurrentlyservedbyaBureauofIndianAffairs(BIA) 2  fundedschool.FundsmaybeusedfortheeducationofIndianchildreninBIAfundedschools.   Fundsmaynotbeusedforconstruction.    SourceofGoverningRequirements  \  TheprogramisauthorizedbytheIndianSelfDeterminationandEducationAssistanceAct  Z  (_ISDEAA_),Pub.L.93638,asamended(25_USC_Ԁ450etseq.),IndianEducationAmendmentsof @  1978,Pub.L.95561(25_USC_Ԁ2001etseq.),andTriballyControlledSchoolsAct(25_USC_Ԁ2501 &  etseq.).     XE.` hp x (#X(#E III.  COMPLIANCEREQUIREMENTS j   XE.` hp x (#X(#EIndevelopingtheauditprocedurestotestcompliancewiththerequirementsforaFederal h program,theauditorshouldfirstlookatPart2,MatrixofComplianceRequirements,to N identifywhichofthe14typesofcompliancerequirementsdescribedinPart3are 4 applicableandthenlooktoParts3and4forthedetailsoftherequirements.   CertaincompliancerequirementsthatapplytomultipleBIAprogramsarediscussedonceinthe x BIACrossCuttingSectionofthisSupplement(page415.0001)ratherthanbeingrepeatedin ^ eachindividualprogram. D   A.  ActivitiesAllowedorUnallowed  !B  XE.` hp x (#X(#ETheexpenditureoffundsisrestrictedtothoseFederalprogramscoveredbythegrant. # TheTriballyControlledSchoolsActprovidesfortheexpenditureoffundsbyIndian $ tribesandtribalorganizationsundergrantsforeducationrelatedprogramsandactivities, l%  includingschooloperations,academic,educational,residential,guidanceandcounseling, R&! andadministrativepurposes,andsupportservicesfortheschool,includingtransportation 8'" (25_USC_Ԁ2502). (n#  XB+ ` hp x (#X(#B B.  AllowableCosts/CostPrinciples  )%  XE.` hp x (#X(#ESeeBIACrossCuttingSection. z+& _ XE.` hp x (#X(#E&   H.  PeriodofAvailabilityofFederalFunds    XE.` hp x (#X(#ESeeBIACrossCuttingSection.' ^   L.  Reporting  \  ?( ` hp x (#X(#?1. ` FinancialReporting      XE. ` hp x (#` X(#Ea. SF269,FinancialStatusReport󀄀Applicableonlyifspecificallyrequired h  inthegrantagreement. N  b. SF270,RequestforAdvanceorReimbursement󀄀NotApplicable  L  c. SF271,OutlayReportandRequestforReimbursementforConstruction   Programs󀄀NotApplicable   d. SF272,FederalCashTransactionsReport󀄀NotApplicable >   E.` ` hp x (# X(#E 2. ` PerformanceReporting 󀄀NotApplicable <   3. ` SpecialReporting 󀄀NotApplicable     E.` hp x (#` X(#E N.  SpecialTestsandProvisions  H   XE.` hp x (#X(#EAlsoseeBIACrossCuttingSection. F   1. ` CharacterInvestigationsbyIndianTribesandTribalOrganizations   B+ ` hp x (#X(#B ComplianceRequirement 󀄀TheIndianChildProtectionandFamilyViolence R PreventionAct(25USCsection3201etseq.)requiresIndiantribesandtribal 8 organizationsthatreceivefundsundertheISDEAAortheTriballyControlledSchools n Acttoconductaninvestigationofthecharacterofeachindividualwhoisemployedoris T beingconsideredforemploymentbysuchIndiantribeortribalorganizationinaposition : thatinvolvesregularcontactwith,orcontrolover,Indianchildren.TheActfurtherstates   thattheIndiantribeortribalorganizationmayemployindividualsinthosepositionsonly ! iftheindividualsmeetstandardsofcharacter,nolessstringentthanthoseprescribed " undersubpartBMinimumStandardsofCharacterandSuitabilityforEmployment(25 # CFRpart63),astheIndiantribeortribalorganizationestablishes. h$ E.` hp x (#X(#E AuditObjective 󀄀DeterminewhetherIndiantribesandtribalorganizationsare &f! performingtherequiredbackgroundcharacterinvestigationsofschoolemployees. &L"  SuggestedAuditProcedures (#   XE.` ` hp x (#X(#E a. ` Obtainandreviewpoliciesandproceduresfortheperformanceofbackground X*% _ investigations. >+& & F  b. ` Performtestsofselectedsecurityandpersonnelfilesofemployeesoccupying  positionsthathaveregularcontactwithorcontroloverIndianchildrentoverify:   E. ` hp x (#` X(#E(1) Asuitabilitydeterminationwasconductedbyanappropriateadjudicating D officialwhothemselveswerethesubjectofafavorablebackground *z investigation(25_CFR_Ԁsection63.17(c)).'F   ` (2) Thebackgroundinvestigationcoveredthepastfiveyearsofthe   individualsemployment,education,etc.(25_CFR_Ԁsection63.16(b)).   (3) Asecurityinvestigationwasobtainedandcomparedtotheemployment R  application(25_CFR_Ԁsection63.17(e)(1)). 8  (4) Writtenrecordsearcheswereobtainedfromlocallawenforcement 6  agencies,formeremployers,formersupervisors,employmentreferences,   andschools(25_CFR_Ԁsection63.17(e)(2)).   (5) Fingerprintchartswerecomparedtoinformationmaintainedbythe `  FederalBureauofInvestigationorotherlawenforcementinformation F  maintainedbyotheragencies(25_CFR_Ԁsection63.17(e)(3)).5 ,|   $  (# X(#$   E.` hp x (# XE5m  5m.݌  * Ќ  $  X(#X(#$  _mk_nl   DEPARTMENTOFTHEINTERIOR     ?( hp x (# X(#?_CFDA_Ԁ15.605 SPORTFISHRESTORATION ^    B( hp x (# X(#B_CFDA_Ԁ15.611 WILDLIFERESTORATION D   XH.` hp x (#  X(#HI.  PROGRAMOBJECTIVES  B   XE.` hp x (#X(#ETheobjectiveoftheFederalAidinSportFishRestorationprogramistorestore,conserve,and   enhancesportfishpopulationsandtoprovideforpublicuseandenjoymentofthesefishery   resources. l  TheobjectiveoftheFederalAidinWildlifeRestorationprogramistorestore,conserve,and j  enhancewildlifepopulations,provideforpublicuseandenjoymentoftheseresources,andto P  providetrainingtohuntersandarchersinskills,knowledge,andattitudesnecessarytobe 6  responsiblehuntersorarchers.     XE.` hp x (#X(#E II.  PROGRAMPROCEDURES  z    XE.` hp x (#X(#ETheU.S.FishandWildlifeServicemakesprogramandprojectgrantstoStatefishandgame (x  agencieswithfundsapportionedtoeachStatethroughastatutoryformula.Statesmaysubmit ^  eitheracomprehensiveplanorprojectproposaltotheService.Wheneitherisapproved,the D Stateisgenerallyreimbursedforupto75percentofthecostoftheworkperformed. *  SourceofGoverningRequirements   TheSportFishRestorationProgramisauthorizedbytheFederalAidinSportFishRestoration 6 (DingellJohnson)Act(16_USC_Ԁ777through777l).TheWildlifeRestorationProgramis l authorizedbytheFederalAidinWildlifeRestoration(_Pittman_ԄRobertson)Act(16_USC_Ԁ669 R through669i).Programregulationsareat50_CFR_Ԁpart80. 8  AvailabilityofOtherProgramInformation   OtherprograminformationisavailableontheU.S.FishandWildlifeServiceGrantInformation D  siteontheInternetat4ont sO  5  +  http://fa.r9.fws.go%jCi% p %p% q v/grants/grantinf.html+eex  6Xsl  7r. *!z   XE.` hp x (#X(#E III.  COMPLIANCEREQUIREMENTS "(   XE.` hp x (#X(#EIndevelopingtheauditprocedurestotestcompliancewiththerequirementsforaFederal $ program,theauditorshouldfirstlookatPart2,MatrixofComplianceRequirements,to l%  identifywhichofthe14typesofcompliancerequirementsdescribedinPart3are R&!  applicableandthenlooktoParts3and4forthedetailsoftherequirements.  8'"   XE.` hp x (#X(#E&   A.  ActivitiesAllowedorUnallowed    XE.` ` hp x (#X(#E1. ` WildlifeRestorationAllowableActivities ^  Specificallowableprojectsarespecifiedinthegrantagreements.Allowable  \ projectsshallhaveastheirpurpose: B   E. ` hp x (#` X(#Ea. Therestoration,conservation,management,andenhancementofwild   birdsandwildmammals,andtheprovisionofpublicuseofandbenefits   fromtheseresources(50_CFR_Ԁsection80.5(a)).' l  b. Projectshavingastheirpurposetheeducationofhuntersandarchersin j  theskills,_knowledges_,andattitudesnecessarytobearesponsiblehunter P  orarcher(50_CFR_Ԁsection80.5(a)). 6   E.` ` hp x (# X(#E2. ` SportFishRestorationAllowableActivities    Specificallowableprojectsarespecifiedinthegrantagreements.Allowable B  projectsshallhaveastheirpurposetherestoration,conservation,management, (x  andenhancementofsportfish,andtheprovisionforpublicuseandbenefitsfrom ^  theseresources(50_CFR_Ԁsection80.5(b)(1)). D  3. ` UnallowableActivities   Thefollowingactivitiesareunallowable: P   E. ` hp x (#` X(#Ea. WiththeexceptionoflawenforcementactivitiestoaccomplishFederal N projectpurposesasapprovedbytheRegionalDirectoroftheU.S.Fish 4 andWildlifeServiceortoprotectFederalaidassets,useofgrantfundsfor  enforcementofgameandfishlawsandregulationsisprohibited(50_CFR_  section80.6(a)).  b. Publicrelationsactivitiesforthepurposeofpromotingorganizationsor D  agencies,includingpublicationofagencymagazines,displays,and *!z exhibits,areineligibleexceptastheyapplytoeducationalortechnical "` guidanceactivitiesspecificallyrelatedtotheaccomplishmentofFederal "F aidprojects(50_CFR_Ԁsection80.6(b)). #, c. Activitiesforthepurposeofprovidingrevenuesareineligible.These %  activitiesincludetheprocessandsaleoflicensesandpermitsandthe p&! acquisitionofrealorpersonalpropertyforthepurposeofusingthat V'" propertyforrental,leases,salesorothercommercialpurposes.However, <(# theproductionofincidentalincome,whichresultsfromotherwiseeligible ")r$  activities,isnotprohibited(50_CFR_Ԁsection80.14(c)). *X%   XE.` hp x (# X(#E&   F.  EquipmentandRealPropertyManagement    RealpropertyacquiredorconstructedwithFederalfundsshallcontinuetoservethe ^ proposeforwhichacquiredorconstructed.Whenpropertypassesfrommanagement D controloftheStatefishandwildlifeagency,thecontrolshallbefullyrestoredtothe *z StatefishandwildlifeagencyortherealpropertyshallbereplacedusingnonFederal  ` funds.Whenpropertyisusedforpurposeswhichinterferewiththeaccomplishmentof  F approvedpurposes,theviolatingactivitiesshallceaseandadverseeffectsberemedied  , (50_CFR_Ԁsection80.14).'    &  G.  Matching,LevelofEffort,Earmarking  p   XE.` ` hp x (#X(#E 1. ` Matching  n   Federalparticipationislimitedto75percentofeligiblecostsincurredinthe   completionofapprovedworkortheFederalsharespecifiedinthegrant   agreement,whicheverisless(50_CFR_Ԁsection80.12).'p ]     2 ` LevelofEffort NotApplicable F  & F 3. ` Earmarking  D  E. ` hp x (#` X(#Ea. IndirectCostsLimitation󀄀Theamountofoverheadorindirectcosts  chargedtotheprojectsundertheseprogramsforcentralservicesprovided  fromoutsidethefishandgameagencymaynotexceedthreepercentof n theannualapportionmenttotheState(50_CFR_Ԁsection80.15(d)).'F T b. AquaticEducation󀄀Notmorethan15percentoftheannual R apportionmenttoeachStateundertheprovisionsoftheFederalAidin 8 SportFishRestorationActmaybeusedforaquaticeducationprojects(16  _USC_Ԁ777g(c)).  c. RecreationalBoatingAccessFacilities󀄀TheStateshallallocateatleast b  15percentofeachannualapportionmentundertheFederalAidinSport H! FishRestorationActforrecreationalboatingaccessfacilities(16_USC_ ."~ 777g(b)(1)). #d  XE.` hp x (# X(#E H.  PeriodofAvailabilityofFederalFunds  $   MultiyearFinancingException󀄀Statesmayfinancetheacquisitionoflandsandthe p&! constructionoffacilitiesusingmultiyearfundingasauthorizedbytheFederalAidin V'"  SportFishRestorationAct(50_CFR_Ԁsection80.25). <(#  & F  J.  ProgramIncome    Programincome(e.g.,timbersales,leases,fees)isoftengeneratedonlandpurchased, ^ improved,ormaintainedwithFederalfunds.Thisprogramincomemaybegenerated D yearsaftertheexpenditureofFederalfundstopurchaseorimprovetheland *z (50_CFR_ԁsection80.4).'F  `   L.  Reporting    XE.` ` hp x (#X(#E1. ` FinancialReporting  l   E. ` hp x (#` X(#Ea. SF269,FinancialStatusReport󀄀Applicable j  b. SF270,RequestforAdvanceorReimbursement󀄀NotApplicable   c. SF271,OutlayReportandRequestforReimbursementforConstruction v  Programs󀄀NotApplicable \  d. SF272,FederalCashTransactionsReport󀄀NotApplicable  Z   E.` ` hp x (# X(#E 2. ` PerformanceReporting 󀄀NotApplicable    3. ` SpecialReporting  f   PaidHuntingandFishingLicenseCertification(OMBApprovalNo.10180007) d TheStatefishandwildlifeagencyshallcertifyannuallythenumberofpaid J huntingandfishinglicenseholdersintheState.Apaidlicenseholderisone 0 person,regardlessofthenumberoflicenses,tags,permits,orstampsheld.Only  licensessoldbytheStateoritsdesigneeinwhichrevenuesfromthesaleofthe  licensesarereturnedtotheStatefishandwildlifeagencyaretobeincludedinthe  annualcertificates.Freelicensesorlicensesissuedforatokenfeeshallnotbe x counted(50_CFR_ԁsection80.10). ^   XE.` hp x (#` X(#E N.  SpecialTestsandProvisions   !\  XE.` ` hp x (#X(#E 1. ` AssentLegislationandDiversionofLicenseFees  "    XE.` hp x (#` X(#E ComplianceRequirement 󀄀AStatemayparticipateinthebenefitsoftheSportFishand h$ WildlifeprogramandtheWildlifeRestorationprogramonlyafterithaspassed N%  legislationfortheconservationoffishandwildlife,includingaprohibitionagainstthe 4&! diversionoflicensefeespaidbyhuntersandsportfishermentopurposesotherthanfor 'j" theadministrationofthefishandwildlifeagency(50_CFR_Ԁsection80.3). (P# Licensefeespaidbyhuntersandfishermen,includeanyspeciallicense,permits,stamps, )$ tags,oraccessfees.Alsoincludedarerevenuesforthesale,lease,orrentalofitemson *% propertypurchasedwithFederalfunds,aswellastheinterestordividendsearnedonthe z+& licenserevenues(50_CFR_Ԁsection80.4). `,'  AdministrationoftheStatefishandwildlifeagencyincludesonlythosefunctions  requiredtomanagethefishandwildlifeorientedresourcesoftheState.Law  enforcementactivitiesforpredator,animal,androdentcontrolarenotadministrationof | theStatefishandwildlifeagency(50_CFR_Ԁsection80.4(b)). b  AuditObjective 󀄀Determinewhetherrevenuesfromlicensefeespaidbyhuntersand  ` sportfishermenareusedonlyfortheadministrationoftheStatefishandwildlifeagency.  F & z SuggestedAuditProcedures      XE.` ` hp x (#X(#Ea. ` Ascertainiftherearelegislativeprohibitionsinplacetopreventdiversionof R  licenserevenues.'z  8  b. ` Performteststoascertainifhuntingandsportfishinglicenserevenuewas 6  properlyaccountedforandrestrictedforusefortheadministrationoftheState   fishandwildlifeagency.   c. ` Testexpendituresfromthelicensefeespaidbyhuntersandsportfishermanto `  ascertainiftheywereusedfortheadministrationoftheStatefishandwildlife F  agency. ,| d. ` PerformprocedurestoascertainiftherewereanytransfersfromtheStatefishand * wildlifeagencythatdivertlicensefeespaidbyhuntersandsportfishermanfrom  theadministrationoftheStatefishandwildlifeagency.    E.` hp x (#` X(#E