WPC [  'B "om* ~pwWАL"u$gpo)ScF3nBljV 4?'tHH7Df(LX?I,14SZ$%_i\n$9o@l?Ģlڔmy F.rw8ؕ˶63YAǾ㾧?I8>ݻP~FqSG4vaBfjbx*Jt0ؾYC:69V]) 2kƯ7VThEYyq`& 0%p 0p 0m 0j 0d 0^ 0U 0L 0@ 04 0" 0  0 0 0 0 0 0t 0V 0C 0- 0 0 0 0! 0" 0# 0o$ 0 $ 0% 0& 0c' 0( 0 ( 0) 0* 0<+ 0+U*, 0Y, 0K- 0 . 0. 0O/ 0c0 0Yv1 01 02 0_3 0Q4 0)5 05 0?6U,/8 D +[8 C8 0 n8 0B9P9 0Q;R< 0X?U> @ 1eK@ 7@b@ 1e A 7A 1eA 7A 1eB 7kB 1eyB 7B BB 0C CmLCfEaE BTEEeGEJ  J  J  K  7K  WK  wKbK  K  L9L *N,5PaR 1eXT 7TfTaT 0TU 0 U 0NV#VUNY %YMY(YN$Z 1u&Z 72Z^ ZwZ4ZZ mZ\  `&Times New Roman' Department of Homeland Security &Autorized User0Joyce Ward .   2S+P 0_level1  , ;1` hp x (#;23  ..  8.` hp x (#8  2P+P 0_level2  X 8.` hp x (#823  ..  8.` hp x (#8  2P+P 0_level3   8.444` hp x (#823  ..  8.` hp x (#8  2M+P 0_level4   5+` ` ` hp x (#523  ..  8.` hp x (#8  2M+P 0_level5   5+ hp x (#523  ..  8.` hp x (#8  2J+P 0_level6   2( hp x (#223  ..  8.` hp x (#8  2J+P 0_level7  4 2( hp x (#223  ..  8.` hp x (#8  2G+P 0_level8  ` /% hp x (#/23  ..  8.` hp x (#8  2G+P 0_level9   /%< <<hp x (#/23  ..  8.` hp x (#8  2SP 0_levsl1  , ;1` hp x (#;23  Ԁ  8.` hp x (#8  2PP 0_levsl2  X 8.` hp x (#823  Ԁ  8.` hp x (#8  2PP 0_levsl3   8.444` hp x (#823  Ԁ  8.` hp x (#8  2MP 0_levsl4   5+` ` ` hp x (#523  Ԁ  8.` hp x (#8  2MP 0_levsl5   5+ hp x (#523  Ԁ  8.` hp x (#8  2JP 0_levsl6   2( hp x (#223  Ԁ  8.` hp x (#8  2JP 0_levsl7  4 2( hp x (#223  Ԁ  8.` hp x (#8  2GP 0_levsl8  ` /% hp x (#/23  Ԁ  8.` hp x (#8  2GP 0_levsl9   /%< <<hp x (#/23  Ԁ  8.` hp x (#8  2SP 0_levnl1  , ;1` hp x (#;23   8.` hp x (#8  2PP 0_levnl2  X 8.` hp x (#823   8.` hp x (#8  2PP 0_levnl3   8.444` hp x (#823   8.` hp x (#8  2MP 0_levnl4   5+` ` ` hp x (#523   8.` hp x (#8  2MP 0_levnl5   5+ hp x (#523   8.` hp x (#8  2JP 0_levnl6   2( hp x (#223   8.` hp x (#8  2JP 0_levnl7  4 2( hp x (#223   8.` hp x (#8  2GP 0_levnl8  ` /% hp x (#/23   8.` hp x (#8  2GP 0_levnl9   /%< <<hp x (#/23   8.` hp x (#8  6) 4Heading 1XXX   XXX68 4Heading 2     23  ..     6Z J4Heading 3 X 8.` hp x (#8    8.` hp x (#86T G4Heading 4 X 8.` hp x (#8    8.` hp x (#868 4Heading 5    23  ..      68 4Heading 6 | 23  ..   | 6J8 G4Heading 7 $ ;1` hp x (#;23  ..   8.` hp x (#8 $ 6d W4Heading 8   X 8.` hp x (#8    8.` hp x (#8   6;8 ;4Heading 9 8.` hp x (#823  ..   8.` hp x (#8 <:Default Para6L` 4Body Text?)%2A`Arial?  S\  `&Times New RomanS  %2A`Arial64Hyperlink    <AD :Body Text I2  5+` ` ` hp x (#5  8.` hp x (#8<DD :Body Text I1  8.444` hp x (#8  8.` hp x (#84+ 2Bullet 2 23  .. <W :Body Text In  X ;1r` hp x (#;  e[X` hp x (#e 2[+[ 0Level 1   X 8.` hp x (#823  ..   8.` hp x (#8  64Hypertext    2[+[ 0Level 2  j  8.` hp x (#823  ..   8.` hp x (#8 j 2X+[ 0Level 3  >  5+` ` ` hp x (#523  ..   8.` hp x (#8 > <:FollowedHype    .XR ,Title    >4` hp x (#>    8.` hp x (#8 0A .Header (#A7X` hp x (#A0A .Footer (#A7X` hp x (#A< :Document MapA8 $TahomaAC9:4$X ddCA8 $TahomaA  79(X7XXXS\  `&Times New RomanS  $Tahoma'dxddd< :Footnote TexXXX<:Footnote Ref  >7'..      lXXXlXXXXlX  _5$ (#X$  5  CXXMay2005* (# X*Q55UrbanAreasSecurity* (# X*ӈC _DHS_XXC(27$ i2!..      lXXXlXXXXlX   H @7)..      lXXXlXXXXlX  _6$ (#X$  6  CXX________________________________________________________________________________________________6݌ X Ќ$ X X$  XXCAXXXX6$ (#X$  6  ACXAXCACA133ComplianceSupplement* (# X*Quu#497.008  1  XXC(27$ i2!..      lXXXlXXXXlX  \  `&Times New Roman 35;AGMSY_1I.a.i.1.a.i.1.a.B i.http://www.ojp.usdoj.gov/odp/grants_programs.htm 35;AGMSY_2A.a.i.1.a.i.1.a.E i. 35;AGMSY_31.a.i.1.a.i.1.a.G i. 35;AGMSY_4a.A.i.1.a.i.1.a.I i. 35;AGMSY_5a.a.i.1.a.i.1.a.K i. d($     c i2!..      lXXXlXXXXlX  XB.` hp x (#XB;XX  X;  <    1  <Di  ݀ForFY03,thefundswererequiredtobeobligatedbytheStatewithin45daysoftheFederalaward X (TitleI,Chapter6,Pub.L.10811).XXTable_A d  @7)..      lXXXlXXXXlX  <(  hp x (#X< 5- (# X(#-  ' (# X'5  CXXMay2005QHomelandSecurityCluster!!H(#DHSXXC [ i2!..      lXXXlXXXXlX  X<( U hp x (#X<;XX  X;  <    2  <>i  ݀Notethat,forFY2005,CFDA97.004revertstotheStateDomesticPreparednessEquipmentSupportprogramand X isnotpartofthiscluster.XXhttp://www.dhs.gov/dhspublic/interapp/editorial/editorial_0565.xml and _Hlt103588655_Hlt103588656_Hlt106021204_Hlt106021205_Hlt104284222_Hlt106021244http://www.ojp.usdoj.gov/odp/grants_programs.htm_Hlt104284283_Hlt104284284  i2!..      lXXXlXXXXlX  X?+` ` ` hp x (#X?;XX  X;  <    3  <Ai  ݀SeeCFDA97.008forUASIFY03and04.XX  i2!..      lXXXlXXXXlX  X?+` ` ` hp x (#X?;XX  X;  <    4  <Ai  ݀ThisofficewaspreviouslytheOfficeforDomesticPreparedness.XX " i2!..      lXXXlXXXXlX  XE1 ` hp x (#XE;XX  X;  <    5  <Gi  ݀ForFY03,thisamountforthecriticalinfrastructureportionoftheSHSGPwas50percent.XX  i2!..      lXXXlXXXXlX  XE1 ` hp x (#XE;XX  X;  <    6  <Gi  ݀SeeCFDA97.008forUASIFY03and04.XX 35;AGMSY_6I.a.i.1.a.i.1.a.c i.Table_B(2o$ i2!..      lXXXlXXXXlX  XXX  0  #|x(r2$..      lXXXlXXXXlX(O$\\ps-1\7203A0(9 Z6Times New Roman RegularlX3#37=CIQYag1.a.i.(1)(a)(i)1)a)qi)Ӕ2, 0:i+00 U i2!..      lXXXlXXXXlX  _       _=_?XXXX4   H4` hp x (#XH  4_  DEPARTMENTOFHOMELANDSECURITY4_݌  Ќ   ' XX(#'   H4` hp x (#XH _CFDA_Ԁ97.008  `  URBANAREASSECURITYINITIATIVE  ^  B (03q""    & | 2  I  .3       PROGRAMOBJECTIVES  Ԍ  \ Ќ   TheUrbanAreasSecurityInitiative(_UASI_)isintendedistocreateasustainablenationalmodel   programtoenhancesecurityandoverallpreparednesstoprevent,respondto,andrecoverfrom   actsofterrorism.Ingeneral,the_UASI_ԀprovidesfinancialassistancetoStatestoaddressthe   uniqueequipment,training,planning,andexerciseneedsoflargeurbanareas,andtoassistthem l  inbuildinganenhancedandsustainablecapacitytoprevent,respondto,andrecoverfromthreats R  oractsofterrorism.Italsoincludesawardsto(1)selectedStateandlocalgovernmentalentities 8  andcommercialcompaniestodevelopplansandapproachestoensuringthesafetyand n  protectionoftheNationsports,and(2)selectedStateandlocalgovernmentalentitiestodevelop T  plansandapproachestoensuringthesafetyandprotectionoftheNationstransitsystems. :  ""    2  II  .3       PROGRAMPROCEDURES (   x Ԍ   Ќ   _UASI_ԀfundingisprovidedtotheStatesbytheOfficeofDomesticPreparedness(_ODP_), F  DepartmentofHomelandSecurity(_DHS_)._ODP_Ԁwastransferredto_DHS_ԀfromtheDepartmentof ,| Justice(_DOJ_)onMarch1,2003,but_DOJ_sOfficeofJusticePrograms(_OJP_)continuestoserve b asthe_DHS_Ԁagentforawardingandmanagingthesegrants. H DuringFY2003,fundingwasprovidedtotheStatespursuanttodifferent_UASI_Ԁfunding  opportunityannouncements,eachwithseparateprogramguidance.Therewerefour  announcements:UrbanAreaSecurityInitiativeI,UrbanAreaSecurityInitiativeII,UrbanArea r SecurityInitiativePortSecurity,andUrbanAreaSecurityInitiativeTransitSystemSecurity. X Ingeneral,thebasicrequirementsoftheprogramarethesameamongtheindividualprogram > _guidances_Ԁfortheseinitiativesbutmayvarybasedonthelanguageintheapplicable $t appropriation(e.g.,theFY03supplementalappropriation).Fundingundereachinitiativewas  Z accomplishedbyaseparategrantaward.Recipientsmaynotusefundsprovidedunderanaward @ pursuanttoonefundingopportunityannouncementtosupportactivitiesunderanawardfor & anotheroftheannouncements.InFY2004,_ODP_Ԁissuedasinglefundingopportunity   announcementforthisprogram.'|  ! TheStateAdministeringAgency(SAA),asthedirectrecipientofgrantfunds,isexpectedto P# passthroughaspecifiedpercentageoffundstolocaljurisdictions,whetheridentifiedurbanareas 6$ ormasstransitauthorities.Seetheprogramguidance,asreferencedinthe AvailabilityofOther %l   ProgramInformationbelow,foralistoftheseurbanareasandtransitauthorities. &R! _XXXX    &     SourceofGoverningRequirements   Ԍ  Ќ XXXX  Thisprogramisauthorizedundersection430oftheHomelandSecurityActof2002;Section ^ 1014ofUSAPATRIOTActof2001(Pub.L.10756,42_USC_Ԁ3714);TitleI,Chapter6, D WartimeSupplementalAppropriationsActof2003(Pub.L.10811);TitleIII,FY2004 *z DepartmentofHomelandSecurityAppropriationsAct,Pub.L.10890;andTitleIII,FY2005  ` DepartmentofHomelandSecurityAppropriationsAct(Pub.L.108334)(see_CFDA_Ԁ97.067for  F FY2005).  , XXXX    1  AvailabilityofOtherProgramInformation1{  cԌ   Ќ XXXX  Additionalinformation,includingtheprogramguidance,isavailablefromthe_ODP_Ԁwebsiteat 8  4D jO  5  *  http://www.ojp.usdoj.gov/odp/grants_programs.htm*i  6ji  7 . n   III.  COMPLIANCEREQUIREMENTS'    IndevelopingtheauditprocedurestotestcompliancewiththerequirementsforaFederal z  program,theauditorshouldfirstlooktoPart2,MatrixofComplianceRequirements,to `  identifywhichofthe14typesofcompliancerequirementsdescribedinPart3are F  applicableandthenlooktoParts3and4forthedetailsoftherequirements. ,|  E (00B / /""  ,N1` hp x (#X(#N  K.` hp x (#X(#K&  2  A  .3      ActivitiesAllowedorUnallowed݌ * Ќ ,-X(#X(#-    E(` ` hp x (#X(#E1. ` Fundsmaybeusedforterrorismpreventionactivities(TitleI,Chapter6,Pub.L.  10811;117Stat583;TitleIII,Pub.L.10890). n 2. ` Fundsmaybeusedforoperationalcosts,includingpersonnelovertimeasneeded l (TitleI,Chapter6,Pub.L.10811,117Stat583).' R 3. ` Fundsmaybeusedforoperationalcosts,includingpersonnelovertimeand  overtimeassociatedwiththeOfficeforDomesticPreparednesscertifiedtraining,  asneeded(TitleIII,Pub.L.10890). | 4. ` Fundsmaybeusedformanagementandadministration(42_USC_Ԁ3714(c)(2);Title *!z III,Pub.L.10890)(seesectionIII.G.3.aforalimitation). "` 5. ` Fundsmaynotbeusedfortheconstructionorrenovationoffacilities(TitleI, # Chapter6,Pub.L.10811,117Stat583;TitleIII, $ Pub.L.10890). %    H1` hp x (#` ` X(#H G.  Matching,LevelofEffort,Earmarking  8'"  ,K.4` hp x (#,` X(#K 1. 4 Matching NotApplicable (6$  ,N14` hp x (#4` X(#N  2. 4 LevelofEffort! NotApplicable *%  ,N.4` hp x (#4` X(#N 3. 4 Earmarking B,' _ , E( hp x (#4` X(#E a. NotmorethanthreepercentofthegrantfundsmadeavailabletoaStatemay   beusedforcostsofmanagementandadministration(42USC3714(c)(2)).  E+ hp x (#  X(#Eb. TheSAAmustobligateatleast80percentofthefundingtodesignatedmass D transitagencyheadquartersorurbanareas(TitleI,Chapter6,Pub.L.10811, *z 117Stat583;TitleIII,Pub.L.10890).  `   N1` hp x (#  X(#N& z I.  ProcurementandSuspensionandDebarment    XE.` hp x (#XE FundsmustbeusedconsistentwiththeapplicableprovisionsoftheBuyAmericanAct l  (41USC10aetseq.)(Section518,Pub.L.10890).'z ) R   XH.` hp x (#X(#H L.  Reporting P   G (00E / /""  ,H1` hp x (#X(#H   ,E(` ` hp x (#X(#E,2  1  .3   `   FinancialReporting,-݌   Ќ $ X(#` ` X(#$    I (00G / /" "  ,H1` hp x (#X(#H  ,H+ hp x (#X(#H8/2  a  .3     SF269,FinancialStatusReport󀄀NotApplicable8/0݌ \  Ќ * X(#  X(#*   ""  ,H1` hp x (#X(#H   ,E( hp x (#X(#E.12  b  .3     SF270,RequestforAdvanceorReimbursement󀄀Applicable.1 2݌  Z  Ќ ' X(#  X(#'    K (00I ""  ,H1` hp x (#X(#H  ,E( hp x (#X(#E32  c  .3     SF271,OutlayReportandRequestforReimbursementforConstruction   Programs󀄀NotApplicable34݌   Ќ - X(#  hX(#-   ""  ,H1` hp x (#X(#H  ,B% hp x (#X(#B52  d  .3     SF272,FederalCashTransactionsReport󀄀NotApplicable56݌ L Ќ * X(#  hX(#*    B+` ` ` hp x (#X(#B 2. ` PerformanceReporting 󀄀NotApplicable J   XH.` hp x (#` ` ` X(#H 3. ` SpecialReporting !NotApplicable   I (00K ""  XXH.` hp x (#X(#H   4XB(  hp x (#X(#B&  92  A  .3      SpecialTests9:݌ V Ќ X4-X(#  X(#-    XE+4 4` hp x (#X(#E1. 4 SubgrantAwards T M l<`   XH.` hp x (#44` X(#HComplianceRequirement 󀄀Statesmustobligatefundingforsubgrantstodesignated   masstransitagencyheadquartersandurbanareaswithin60daysoftheirreceiptoffunds ! fromODP<  O N  1     <=eII  ݀(TitleI,Chapter6,Pub.L.10811,117Stat583;TitleIII,Pub.L.10890) ~" unless,basedonwrittenagreementswithallaffectedurbanareasintheState,theState d# retainsthefundingandmakespurchaseonbehalfoftheurbanareas.Obligatehasthe J$ samemeaningasinFederalappropriationslaw,i.e.,theremustbeanactionbytheState 0%  toestablishafirmcommitment;thecommitmentmustbeunconditionalonthepartofthe &f! State;theremustbedocumentaryevidenceofthecommitment,andtheawardtermsmust &L" becommunicatedtothesubgranteeand,ifapplicable,acceptedbythegrantee.' V: '2# H.` hp x (#X(#H AuditObjectives 󀄀Todetermineif(1)theState(otherthanaStateoperatingundera )$ writtenagreementtoretainandspendfundsonbehalfoftheaffectedurbanareasinthat v*% State)compliedwiththerequirementtoobligatefundsforsubgrantswithin60daysafter \+& thedateofthegrantawardand(2)subgranteeswereabletodrawdownfunds  immediatelyfollowingStateobligationoffunds.  & ` SuggestedAuditProcedures D   XE+` ` ` hp x (#X(#E a. ` DetermineiftheStatehaswrittenproceduresformakingsubgrantawards, B includinganystandardsforadministrativeleadtimeforobligationoffundsand  ( issuanceofawards.'`DxC   b. ` ReviewtheStateswrittenprocedures,ifany,forconsistencywiththe l  compliancerequirement. R  c. ` Determineifthesubgrantamountswereobligatedinatimelymanner,consistent P  withUASIrequirementsandtheStatesownprocedures. 6  d.^\XX ` XX\^Selectasampleofsubgrantawardsunderthisprogramandreviewthe   subrecipientspaymentrequeststodetermineiffundsweredisbursedbytheState z  tothesubgranteeconsistentwiththedatesoftheirawards. `    N4` hp x (#` ` ` X(#N& , IV.  OTHERINFORMATION ^    K.` hp x (#X(#K WhencompletingtheScheduleofExpendituresofFederalAwards,recipientsshouldrecord   theirexpendituresusingtheCFDAnumber(s)shownonthenoticeofawardfortheperiodin  whichthefundswereawarded.Expendituresunderthisprograminthecurrentauditperiodmay  beattributabletoawardsmadeinprioryearsunderotherCFDAnumbersasindicatedbelowand n showninthetable.',HH T Recipients2003fundingforUASIwasawardedunderCFDA16.011;their2004UASIfunding R includedsupplementalfundingunderCFDA16.011asaresultofPub.L.10811(Emergency 8 WartimeSupplementalAppropriationsAct,2003)andfundsawardedunderCFDA97.008.  Recipients2005fundingforUASIispartoftheconsolidatedHomelandSecurityGrant  ProgramunderCFDA97.067(seeprogramsupplementforCFDA97.004/97.067)andshouldbe  auditedwiththatprogram.    *PQ Vddd Xdd Xdd X(#(#,bZ,bb+  >RRR+#d#d >  UrbanAreasSecurityInitiative VRRG/#l    RRR VK9(X $ZKYearofGrantAward 6RRR# $ZRR 6CFDANumber JRR;# $Z   RRR JK9(X$H K2003 6RRR#$H RR 616.011 JRR;#$H    RRR JK9(X%6!K2004 6RRR#%6! RR 616.011(supplementalaward) %6!! 97.008 LRRR;#&""   RRR LK9(X' #K&  2005 6RRRR#' ##RRR 697.0673)'' #$    RRRR 3   XK9(X(#K?(  hp x (#X(#? ''Q  (#$  S?X XE( U hp x (# X(#ECFDA97.004 STATEDOMESTICPREPAREDNESSEQUIPMENTSUPPORT  PROGRAM(StateHomelandSecurityGrantProgram)<  T N  2     <TTment      K1U` hp x (# U X(#KCFDA97.067 `  HOMELANDSECURITYGRANTPROGRAM D K.` hp x (#UX(#KI.  PROGRAMOBJECTIVES  B TheHomelandSecurityGrantProgram(HSGP)isintendedtoimproveandsignificantlyenhance   theabilityoftheNationtoprevent,deter,respondtoandrecoverfrom,threatsandincidentsof   terrorismandtoenhanceregionalpreparedness.TheHSGPprovidesfinancialassistancetothe l  States(andthroughtheStatestolocalgovernments)tosupportactivitiessuchasplanning, R  equipment,training,andexercisestoaddresscriticalresourcegapsidentifiedintheassessments 8  andprioritiesoutlinedwithineachStatesHomelandSecurityStrategy.Statesareencouragedto n  developregionalapproachestoplanningandpreparednessandtoadopt,asappropriate,regional T  responsestructures. :  & 2 II.  PROGRAMPROCEDURES    HSGPfundingisprovidedtothe50States,theDistrictofColumbia,theCommonwealthof F  PuertoRico,U.S.Territories,andselecturbanareas,bytheDepartmentofHomelandSecurity ,| (DHS)/OfficeforDomesticPreparedness(ODP).ODPwastransferredtoDHSfromthe b DepartmentofJustice(DOJ)onMarch1,2003;howeverDOJsOfficeofJusticePrograms H (OJP)continuestoserveastheDHSagentforawardingandmanagingthesegrants.Thegrants . areawardedtoaStateAdministeringAgency(SAA),whomustpassthroughaspecific  percentageofthefundstolocalgovernments.   MultipleFundingStreams X  ForawardsmadeinFY2004,fundingfortheexistingStateHomelandSecurityGrantProgram V (SHSGP)andCitizenCorpsProgram(CCP)andthenewLawEnforcementTerrorism < PreventionProgram(LETPP)werecombinedunderasingleawardundertheHSGP.Forawards " madeinFY2005,theHSGPincludestheSHSGP,UrbanAreasSecurityInitiative(UASI),  LETPP,CCP,theEmergencyManagementPerformanceGrant(EMPG),andtheMetropolitan   MedicalResponseSystem(MMRS).AlthoughStateswereadvisedoftheirfundingallocations ! usingthelegacyCFDAnumbers,theseawards(andreportsbasedonthem)carryonlythesingle j" CFDAnumberoftheconsolidatedprograms"97.004forFY2004and97.067forFY2005, P# respectively. 6$ Theseveralfundingstreamsandtheirobjectivesareasfollows:'2Y %4! StateHomelandSecurityGrantProgramprovidesfundstoenhancethecapabilityofStateand '" localjurisdictionstoprepareforandrespondtoterroristacts,includingeventsofterrorism x(#  involvingweaponsofmassdestructionandbiological,nuclear,radiological,incendiary, ^)$! chemical,andexplosivedevices. D*%" & F CitizensCorpsProgramprovidessupporttoestablishandoperateCitizenCorpsCouncilsto  playaroleinpublicoutreach,education,andtrainingtomakeStatesandlocalcommunities  betterpreparedtorespondintheeventofanemergency. | LawEnforcementTerrorismPreventionProgram(LETPP)providesfundstolawenforcement *z communitiestoenhancetheircapabilitiestodetect,deter,disrupt,andpreventactsofterrorism.'F\b  ` UrbanAreasSecurityInitiative(UASI)(seeCFDA97.008).   EmergencyManagementPerformanceGrants(EMPG)assistStatesandlocaljurisdictionsinthe l  development,maintenance,andimprovementofStateandlocalemergencymanagement R  capabilities,whicharekeycomponentsofacomprehensivenationalemergencymanagement 8  systemfordisastersandemergenciesthatmayresultfromnaturaldisastersoraccidentalorman n  causedevents(FY04CFDA97.042;FY05CFDA97.067). T  MetropolitanMedicalResponseSystems(MMRS)fundingisintendedtohelpU.S.citiesprepare   forarapid,coordinatedmedicalresponsebyemergencyfirstresponders,publichealthsystems,   andhospitalstolargescalepublicemergencies(FY04CFDA97.071;FY05CFDA97.067). ~  SeesectionsIIandIVofthisprogramsupplementforadditionalinformation(includingthe ,| CFDAnumbersunderwhichawardsfortheseveralfundingstreamsweremadeinFY2003). b  SourceofGoverningRequirements   TheseprogramsareauthorizedunderSection430oftheHomelandSecurityActof2002; n Section1014ofUSAPATRIOTActof2001(Pub.L.10756,42USC3714);TitleI,Chapter6 T ofPub.L.10811,theWartimeSupplementalAppropriationsActof2003;TitleIIIoftheFY : 2004DepartmentofHomelandSecurityAppropriationsAct(Pub.L.10890);TitleIIIoftheFY  p 2005DepartmentofHomelandSecurityAppropriationsAct((Pub.L.108334);andtheRobert V T.StaffordDisasterReliefandEmergencyAssistanceAct,asamended(42USC5196and < 5196(b),42USC5196and5196(b),and42USC51215206).Therearenoprogramregulations. " Theapplicableprogramguidanceisincorporatedbyreferenceintoawardsandbecomespartof  thetermsandconditionsofaward.    AvailabilityofOtherProgramInformation  L" Additionalinformationisavailableat #J 4UuijO  5  *  http://www.dhs.g% V %Vn% W ov/dhspublic/inte%W4n% X %Xcn% Y rapp/edi%Yn% Z torial/editorial_0%Zn% [ 565.xmland $0  *mment  6mjmcom  7uim4\uijO  5  *  http://www.ojp.usdoj.go%[n% ] %]Cp% ^ v/odp/grants_programs.htm*oment  6ojocom  7uio. %!  III.  COMPLIANCEREQUIREMENTS t'" H1` hp x (#X(#HIndevelopingtheauditprocedurestotestcompliancewiththerequirementsforaFederal ")r$ program,theauditorshouldfirstlooktoPart2,MatrixofComplianceRequirements,to *X%  identifywhichofthe14typesofcompliancerequirementsdescribedinPart3are *>&!  applicableandthenlooktoParts3and4forthedetailsoftherequirements. +$'" E.` hp x (#XE&   A.  ActivitiesAllowedorUnallowed     B+` ` ` hp x (#X(#B1. ` ActivitiesAllowedGeneral.'s ^  B( hp x (#` ` ` X(#Ba. FundsmaybeusedtoenhancethecapabilityofStateandlocal  \ jurisdictionstoprepareforandrespondtoterroristactsincludingeventsof B terrorisminvolvingweaponsofmassdestructionandbiological,nuclear,  ( radiological,incendiary,chemical,andexplosivedevices.Allowable   activitiesincludepurchaseofneededequipmentandprovisionoftraining   andtechnicalassistancetoStateandlocalfirstresponders(42USC   3714(b)). p   K (00I / /""  ,K1` hp x (#  X(#K   ,H+ hp x (#X(#Hx2  b  .3     Fundsmaybeusedformanagementandadministration(42USC n  3714(c)(2);TitleIII,Pub.L.108334)(seesectionIII.G.3.afora T  limitation).x y݌ :  Ќ 0  X(#  ,hX(#0    XH.` hp x (#  X(#H2. ` ActivitiesAllowedFY2003    XE+` ` ` hp x (#X(#EFundsforcriticalinfrastructureprotectionundertheSHSGPareavailablefor F  operationalcoststoincludepersonnelovertimeasneeded(TitleI,Chapter6, ,| Pub.L.10811,117Stat583). b  X H.` hp x (#` ` ` X(#H3. ` ActivitiesAllowedFYs2004and2005   X B+` ` ` hp x (#X(#BFundsforLETPPandUASI<  _ N  3     <}adio  ݀maybeusedforoperationalcosts,including n personnelovertimeandovertimeassociatedwiththeOfficeofStateandLocal T GovernmentCoordinationandPreparedness<  `o N  4     <.adio  ݀certifiedtraining(TitleIII,Pub.L. : 10890;TitleIII,Pub.L.108334).  p  E+` ` ` hp x (#` ` ` X(#E& ` 4. ` ActivitiesUnallowedFYs2003and2004   SHSGPandLETPPfundsmaynotbeusedfortheconstructionorrenovationof | facilities(TitleI,Chapter6,Pub.L.10811,117Stat583;TitleIII,Pub.L.108 b  90).'` H!  5. ` ActivitiesUnallowed󀄀FY2005 "F  SHSGP,LETPP,andUASIfundsmaynotbeusedforconstructionorrenovation $ otherthanforaminorperimetersecurityprojectnottoexceed$1million(Title %   III,Pub.L.108334). p&!  H.` hp x (#` ` ` X(#H&   C.  CashManagement   XE.` hp x (#X(#E ForFY2005awardsunderSHSGPandLETPP,whentheydrawdownthefunds,States ^ areexemptfromtheprovisionsof31USC6503(a)(Sec.521,Pub.L108334). D ConsistentwithguidancefromtheDepartmentoftheTreasury,granteesarepermittedto *z drawdownfundsupto120dayspriortoexpenditure/disbursement,butmustplacethose  ` fundsinaninterestbearingaccount.AllotherrequirementsofOMBCircularsA102  F andA110(asimplementedbyDOJat28CFR66.23and28CFR70.22,respectively)or  , theCashManagementImprovementAct(31USC6503;31CFRPart205),asapplicable,   relatedtotheretentionandpaymentofinterestapply.    XH.` hp x (#X(#H G.  Matching,LevelofEffort,Earmarking  V   XH1` hp x (#X(#H 1. ` Matching! NotApplicable T   X XH1` hp x (#XH 2. ` LevelofEffort 󀄀NotApplicable'     3. ` Earmarking  `    XB( hp x (#XB a. NotmorethanthreepercentofthegrantfundsmadeavailabletoaState ^  maybeusedforcostsofmanagementandadministration(42USC D 3714(c)(2);TitleIII,Pub.L.108334).Anyportionofthethreepercent * retainedbytheStateforthispurposemustbeincludedwithinthe  maximum20percentoftotalfundsretainedbytheStatefortheSHSGP,  LETPP,andUASIprograms(ConferenceReport(108774)totheFY  2005DepartmentofHomelandSecurityAppropriationsAct r (Pub.L.108334)). X K1 ` hp x (#  X(#Kb. EachStateshallobligatenotlessthan80percentofgrantfundsunderthe V SHSGP<  a N  5     <jadio  ,LETPP,andUASI<  bo N  6     <adio  ݀programstolocalunitsofgovernment < (TitleI,Chapter6,Pub.L.10811,117Stat583,April16,2003;TitleIII, " Pub.L.10890;TitleIII,Pub.L.108334).    K1` hp x (# X XK&  I.  ProcurementandSuspensionandDebarment f!  XH1` hp x (#XH FundsmustbeusedconsistentwiththeapplicableprovisionsoftheBuyAmericanAct #d (41USC10aetseq.)(Section518,Pub.L.10890;Section512,Pub.L.108334). #J   L.  Reporting %   XK1` ` ` hp x (#XK1. ` FinancialReporting  V'"  K1 ` hp x (#` X` XKa. SF269,FinancialStatusReport󀄀Applicable'# )T$ b. SF270,RequestforAdvanceorReimbursement󀄀NotApplicable *& c. SF271,OutlayReportandRequestforReimbursementforConstruction  Program󀄀NotApplicable  d. SF272,FederalCashTransactionsReport󀄀Applicable D  K1` ` ` hp x (# X XK& B 2. ` PerformanceReporting !NotApplicable B  3. ` SpecialReporting! NotApplicable    XH.` hp x (#` X` XH N.^\XX  XX\^SpecialTestsandProvisions 'Bؔ N   E+ ` hp x (#X(#E 1. ` SubgrantAwards   L  E.` hp x (#X(#E ComplianceRequirement !UndertheSHSGP,LETPPandUASIprograms,States   mustobligatefundsforsubgrantswithin60daysafterthedateofthegrantaward   (TitleIII,PubL.10890;TitleIII,Pub.L.108334). Obligatehasthesamemeaningas v  inFederalappropriationslaw,i.e.,theremustbeanactionbytheStatetoestablishafirm \  commitment;thecommitmentmustbeunconditionalonthepartoftheState;theremust B  bedocumentaryevidenceofthecommitment,andtheawardtermsmustbe (x  communicatedtothesubgranteeand,ifapplicable,acceptedbythegrantee. ^   AuditObjectives 󀄀Todetermineif(1)theStatecompliedwiththerequirementto   obligatefundsforsubgrantswithin60daysafterthedateofthegrantawardand  (2)subgranteeswereabletodrawdownfundsimmediatelyfollowingStateobligationof  funds. n  SuggestedAuditProcedures l   XE+` ` ` hp x (#X(#E a. ` DetermineiftheStatehaswrittenproceduresformakingsubgrantawards,  includinganystandardsforadministrativeleadtimeforobligationoffundsand  issuanceofawards.  b. ` ReviewtheStateswrittenprocedures,ifany,forconsistencywiththe D  compliancerequirement. *!z c. ` DetermineifsubgrantamountswereobligatedbytheStateinatimelymanner, "( consistentwithHSGPrequirementsandtheStatesownprocedures. # d.^\XX ` XX\^Selectasampleofsubgrantawardsunderthisprogramandreviewthe l%  subrecipientspaymentrequeststodetermineiffundsweredisbursedbytheState R&! tothelocalgovernmentconsistentwiththedatesoftheirawards. 8'"  c (00K / /""  ,K1` hp x (#` ` ` X(#K  | ,K.44` hp x (#X(#K ~2  IV  .3      OTHERINFORMATION~|݌ (6$ Ќ -` ` ` X(#4, X(#- |   H.` hp x (#` ` ` X(#HWhencompletingtheScheduleofExpendituresofFederalAwards,recipientsshouldrecord *% theirexpendituresusingtheCFDAnumber(s)shownonthenoticeofawardfortheperiodin z+& whichthefundswereawarded.ExpendituresundertheHomelandSecurityGrantClusterinthe `,'  currentauditperiodmaybeattributabletoawardsmadeinprioryearsunderotherCFDA F-(! numbers.ThecurrentandpreviousCFDAnumbersareshowninthefollowingtable.  ExpendituresundertheCDFAnumbersshowninthetableshouldbecombinedwhen  determiningTypeAprograms.Ifaprogram(s)wasamajorprogramundertheCFDAnumber | showninthetableineitheroftheprevioustwoyears,theprovisionintheriskbasedapproach b forpriorauditsisconsideredtohavebeenmet. H Thefollowingexceptionsshouldbenoted:  F   XE.` hp x (#X(#E1.  UrbanAreasSecurityInitiativegrants,whicharepartoftheHomelandSecurityGrant   Clusterfor2005awards,shouldbeevaluatedseparatelyinmakingthemajorprogram   determinationfortheprevious2years(seeprogramsupplementforCFDA97.008). p  2.  AlthoughactivitiesunderCFDA97.004,97.005,and97.006werefoldedintotheSHSGP n  and,subsequently,theHSGP,theseCFDAnumberscontinuetobeusedinawardsother T  thantheSHSGPorHSGP.Expendituresunder2005grantawardsforCFDA97.004, :  StateDomesticPreparednessEquipmentSupportprogram,shouldnotbeincludedinthe   auditofthiscluster.ExpendituresunderCFDA97.005,StateandLocalDomestic   PreparednessTrainingProgram,andCFDA97.006,StateandLocalDomestic  PreparednessExerciseSupport,unlessreceivedfromapassthroughentity,shouldnotbe  includedintheauditofthiscluster. h 3.  ExpendituresunderEMPGandCCPawardsthatpredatedassignmentofDHSnumbers f fortheseprogramsshouldnotbeincludedintheauditofthiscluster. L   *pef VdVdbZbbPQ(#(#p,_bZ,bZ,abZ,ebZ,bZ,ibb+  6RR' 6 XH.` hp x (#X(#HYearofGrant 2RR#RR 2SHSGP 2RR#RR 2CCP 2RR#RR 2LETPP 2RR#RR 2EMPG 6RRR#RR 6MMRS JRR;#   RRR JK9(XK2003 2RR#RR 216.007 2RR#RR 297.053 2RR#RR 2N/A 2RR#RR 297.042 6RRR#RR 6N/A JRR;#    RRR JK9(XtK2004 2RR#t!RR 216.007 t" (supplemental Z# award)* @$ 97.004 2RR#&v%RR 297.004* 2RR#t&RR 297.004 2RR#t'RR 297.042 6RRR#t(RR 697.071 LRRR;#t)   RRR LK9(X dK2005 4RRR# d*RRR 497.067** 4RRR# d+RRR 497.067 4RRR# d,RRR 497.067*** 4RRR# d-RRR 497.067 6RRRR# d.RRR 697.0673)' d/    RRRR 3 XK9(X!RKE.` hp x (#X(#E XH.` hp x (#X(#HCXX*PublicLaw10811(EmergencyWartimeSupplementalAppropriationsAct,2003)appropriatedsupplementalFY2003funds. !80 TheappropriationslegislationmadefundsavailableuntilDecember31,2003andawardsfromthissupplementalweremade "1 underCFDA16.007XXC. @#2 CXX**CAtthesubgranteelevel,thisCFDAnumbermayhavebeenlistedas97.073andshouldbeincludedinthiscluster. &$v3 ***Atthesubgranteelevel,thisCFDAnumbermayhavebeenlistedas97.074andshouldbeincludedinthis $5 4 cluster.C % 5 XXC   X?(  hp x (#X(#?  I'"7    XK.` hp x (# X(#K