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X 8.` hp x (#8   \RX` hp x (#\S\  `&Times New RomanS%2A`Arial< :Outline001_1   GBKr`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  ..:  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{'..      fXy.XXfXXy.XXfXy.  K\(XXK (#XʟXXy.May2005QGGNationalCoastalWetlandsConservationGrants""H(#DOIXy.Xʟ(2{$ dL!..      fXy.XXfXXy.XXfXy.   d[=Thin Bottomdxd  ^{)..      fXy.XXfXXy.XXfXy.  K`(XXK0p x (#X0ʟXXy.A133ComplianceSupplement6p x (#X(#6Q415.614  1  Xy.Xʟ(2{$ dL!..      fXy.XXfXXy.XXfXy.   d_)1dxdhttp://www.fws.gov/cep/cwgcover.html#|x(O$(rL$..      fXy.XXfXXy.XXfXy.\\ps-1\7203A0(9 Z6Times New Roman RegularfX2, 0:i+00U dL!..      fXy.XXfXXy.XXfXy.  _       Y]XXXX  DEPARTMENTOFTHEINTERIOR   $   <( hp x (#X<CFDA15.614 COASTALWETLANDSPLANNING,PROTECTIONAND ^ RESTORATIONACT(NationalCoastalWetlandsConservationGrants) D  $ E+ ` hp x (#  X(#EI.  PROGRAMOBJECTIVES  B E.` hp x (#X(#ETheobjectiveoftheNationalCoastalWetlandsConservationGrantprogramistoprovidefunds   tocoastalStates(exceptLouisiana)forcoastalwetlandsconservationprojects.Theprimarygoal   oftheNationalCoastalWetlandsConservationGrantProgramisthelongtermconservationof l  coastalwetlandecosystems.ItaccomplishesthisgoalbyhelpingStatesintheireffortsto R  protect,restore,andenhancetheircoastalhabitats.Theprogramsaccomplishmentsare 8  primarilyonthegroundandmeasuredinacres. n  B+ ` hp x (#X(#B II.  PROGRAMPROCEDURES    E.` hp x (#X(#ETheNationalCoastalWetlandsConservationGrantProgramprovidesfundsonacompetitive z  basisforacquisitionofinterestsincoastallandsorwaters,andforrestoration,enhancementor `  managementofcoastalwetlandsecosystems.AllcoastalStatesexceptLouisianaareeligibleto F  apply.Proposedprojectsmustprovideforlongtermconservationofcoastalwetlandsorwaters ,| andthehydrology,waterquality,andfishandwildlifedependentthereon(16USC3954;50 b CFRsection84.11).Useofpropertyacquiredwithgrantfundsthatisinconsistentwithprogram H requirementsandthatisnotcorrectedcanbegroundsfordenyingaStatefuturegrantsunderthis . program(50CFRsection84.48(a)(6)).   SourceofGoverningRequirements r  TheNationalCoastalWetlandsConservationGrantprogramisauthorizedbySection305,Title  p III,Pub.L.101646,16USC39513956.TheNationalCoastalWetlandsConservationGrant V programregulationsareat50CFRpart84. < & z AvailabilityofOtherProgramInformation   OtherprograminformationforCoastalWetlandPlanning,ProtectionRestorationActisfoundat H! 4a cO  5  .  http://www.fws.gov/cep/cwgcover.html. d  6< cP d  7 #~ .'zy  ."~   XE.` hp x (#X(#E III.  COMPLIANCEREQUIREMENTS  #,   XE.` hp x (#X(#E IndevelopingtheauditprocedurestotestcompliancewiththerequirementsforaFederal %  program,theauditorshouldfirstlooktoPart2,MatrixofComplianceRequirements,to p&! identifywhichofthe14typesofcompliancerequirementsdescribedinPart3are V'"  applicableandthenlooktoParts3and4forthedetailsoftherequirements.  <(# B+ ` hp x (#X(#B&   A.   ActivitiesAllowedorUnallowed     E.` ` hp x (#X(#E1.  ` ActivitiesAllowed ^  E. ` hp x (#` X(#Ea. Acquisitionofarealpropertyinterestincoastallandsorwatersfrom  \  willingsellersorpartners(coastalwetlandsecosystems),undertermsand B conditionsthatwillensuretherealpropertywillbeadministeredforlong  ( termconservation(50CFRsection84.20(a)(1)).'   b. Therestoration,enhancement,ormanagementofcoastalwetlands l  ecosystems(50CFRsection84.20(a)(2)). R  c. Planningasaminimalcomponentofprojectplandevelopment(50CFR P  section84.20(b)(6))(seeIII.A.2.f.forunallowableplanningactivities). 6   E.` ` hp x (# X(#E2.  ` ActivitiesUnallowed    E. ` hp x (#` X(#Ea. Projectsthatprimarilybenefitnavigation,irrigation,floodcontrol,or B  mariculture(50CFRsection84.20(b)(1)). (x  b. Acquisition,restoration,enhancement,ormanagementoflandstomitigate &  recentorpendinghabitatlossesresultingfromtheactionsofagencies,   organizations,companies,orindividuals(50CFRsection84.20(b)(2)).  c. Creationofwetlandsbyhumanswherewetlandsdidnotpreviouslyexist P (50CFRsection84.20(b)(3)). 6 d. Enforcementoffishandwildlifelawsandregulations,exceptwhen 4 necessaryfortheaccomplishmentofapprovedprojectpurposes(50CFR  section84.20(b)(4)).  e. Research(50CFRsection84.20(b)(5)). ^ f. Planningasaprimaryprojectfocus(50CFRsection84.20(b)(6)).  !\ g. Operationsandmaintenance(50CFRsection84.20(b)(7)). "  h. Acquiringand/orrestoringupperportionsofwatershedswherebenefitsto h$ thecoastalwetlandsecosystemarenotsignificantanddirect(50CFR N%  section84.20(b)(8)). 4&! i. Projectsprovidinglessthan20yearsofconservationbenefits(50CFR '2# section84.20(b)(9)). ($  XE.` hp x (# X(#E F.  EquipmentandRealPropertyManagement v*%  B+  hp x (#X(#B Statesmustsubmitdocumentation(e.g.,appraisalsandappraisalreviews)totheFishand $,t' WildlifeService(FWS)RegionalDirectorwhomustapproveitbeforetheStatebecomes  -Z( legallyobligatedforthepurchase.Statesmustprovidetitlevestingevidenceand -@)  summaryoflandcostsuponcompletionoftheacquisitiontotheFWSRegionalDirector.  Anydeedtothirdparties(e.g.,conservationeasementorotherlienonathirdparty  property)mustincludeappropriatelanguagetoensurethatthelandsand/orinterests | wouldrevertbacktotheStateorFederalGovernmentiftheconditionsofthegrantareno b longerbeingimplemented(50CFRsection84.48(a)(1)). H  XN+ ` hp x (# hX(#N&  G.  Matching,LevelofEffort,Earmarking   F   E.` ` hp x (#X(#E 1. ` Matching     B+ ` hp x (#` X(#Ba. ExceptforthoseinsularareasspecifiedinparagraphG.1.b,theFederal R  sharewillnotexceed50percentofapprovedcostsincurred.However,the 8  Federalsharemaybeincreasedto75percentforcoastalStatesthathave n  establishedandareusingafundasdefinedin50CFRsection84.11.The T  FWSServiceRegionalDirectorsmustcertifytheeligibilityofthefundin :  orderfortheStatetoqualifyforthe75percentmatchingshare(50CFR   section84.46(a)).'  !    K. ` hp x (# XhX(#K&  b. Thefollowinginsularareas:AmericanSamoa,Guam,theCommonwealth d oftheNorthernMarianaIslands,andtheU.S.VirginIslands,havebeen J exemptedfromthematchingshare,asprovidedinPub.L.95!134,as 0 amendedbyPub.L.95!348,Pub.L.96!205,Pub.L.98!213,andPub.L. f 98!454(48USC1469a).PuertoRicoisnotexemptfromthematch L requirementsofthisprogram(50CFRsection84.46(b)). 2 B+ ` hp x (# X(#Bc. TotalFederalcontributions(includingallFederalsourcesoutsideofthe  program)maynotexceedthemaximumeligibleFederalshareunderthe v Program.ThisincludesmoniesprovidedtotheStatebyotherFederal \ programs.IftheamountofFederalmoneyavailabletotheprojectismore B thanthemaximumallowed,FWSwillreducetheprogramcontributionby (x theamountinexcess(50CFRsection84.46(h)).' d%$ ^ d. NaturalResourceDamageAssessmentfundsthataremanagedbyanon   FederaltrusteeareconsideredtobenonFederal,evenifthesemonies ! wereoncedepositedintheDepartmentoftheInteriorsNaturalResource " DamageAssessmentandRestorationFund,providedthefollowingcriteria n# aremet: T$  ` H+ ` p x (# XhX(#H(1)  Themoniesweredepositedpursuanttoajointandindivisible &R! recoverybytheDepartmentoftheInteriorandnonFederal &8"  trusteesundertheComprehensiveEnvironmentalResponse, '#! Compensation,andLiabilityAct(CERCLA)ortheOilPollution ($" Act(OPA); )$# (2)  ThenonFederaltrusteehasjointandbindingcontroloverthe H+&$  funds; .,~'% (3)  Thecotrusteesagreethatmoniesfromthefundshouldbe   availabletothenonFederaltrusteeandcanbeusedasanon  Federalmatchtosupportaprojectconsistentwiththesettlement | agreement,CERCLA,andOPA;and b (4)  ThemonieshavebeentransferredtothenonFederaltrustee(50  ` CFRsection84.46(i)).  F  ` K.` ` hp x (#XX(#K 2. ` LevelofEffort 󀄀NotApplicable    3. ` Earmarking 󀄀NotApplicable R    E.` hp x (#` X(#E J.  ProgramIncome P   XB+  hp x (#X(#B Ifrightsorinterestsobtainedwiththeacquisitionofcoastalwetlandsgeneraterevenue   duringthegrantagreementperiod,theStatewilltreattherevenueasprogramincomeand   useittomanagetheacquiredproperties(50CFRsection84.48(a)(5)). z   XH+ ` hp x (# X(#H L.  Reporting  (x    E.` ` hp x (#X(#E 1. ` FinancialReporting  &   E. ` hp x (#` X(#Ea. SF269,FinancialStatusReport󀄀Applicable  b. SF270,RequestforAdvanceorReimbursement!NotApplicable 2 c. SF271,OutlayReportandRequestforReimbursementforConstruction 0 Programs!NotApplicable.  d. SF272,FederalCashTransactionsReport!NotApplicable t  E.` ` hp x (# X(#E 2. ` PerformanceReporting 󀄀NotApplicable "r  3. ` SpecialReporting !NotApplicable    XE.` hp x (#` X(#E N.  SpecialTestsandProvisions  ~"  XE.` ` hp x (#X(#E 1. ` TrustFund ,$|   XB+ ` hp x (#` X(#BComplianceRequirement !TheFederalsharemaybeincreasedto75percentfor %*! coastalStatesthathaveestablishedandareusinga fundasdefinedin50CFRsection &" 84.11.Thefundcanbeatrustfundfromwhichtheprincipalisnotspent,orafund '" derivedfromadedicatedrecurringsourceofmonies(50CFRsection84.46). (#  AuditObjective ForStatesthathaveestablishedandareusingatrustfund,determine :*% whetherprincipalandinterestareproperlyaccountedfor.ForStateswithadedicated  +p& recurringsourceofmonies,examinecollectionandrestrictionstodetermineifallfunds ,V' areproperlyaccountedfor._ ,<(  SuggestedAuditProcedures    XB+` ` hp x (#X(#B a. ` Performteststoascertainifrestrictedfundswereproperlycollected(retained) ^ andaccountedfor. D b. ` Testexpenditurestoascertainiftrustfundsordedicatedfundswereusedbythe B Stateaccordingtothereportedpurpose.  (  X H+ ` hp x (#` XX(#H 2. ` OperationandMaintenanceofFacilities    X X?( ` hp x (#X(#?ComplianceRequirement 󀄀ThecoastalStatesmustoperateandmaintainfacilities, 4  structures,orrelatedassetstoensuretheiruseforthestatedprojectpurposeandmust j  adequatelyprotectthem.Ifacquiredpropertyisusedforreasonsinconsistentwiththe P  purpose(s)forwhichacquired,suchactivitiesmustceaseandanyadverseeffectsonthe 6  propertymustbecorrectedbytheStateor_subgrantee_ԀwithnonFederalmoniesin   accordancewith50_CFR_Ԁsection80.14(50_CFR_Ԁsections84.48(a)(3)and(b)(3)).   H+ ` hp x (#XhX(#H AuditObjective !DeterminewhethercoastalStateoperationandmaintenance `  proceduresensurethatprogramassetsareidentified,adequatelymaintained,protected, F  andusedforstatedprojectpurposes. ,|  SuggestedAuditProcedures *   XB+` ` hp x (#X(#B a. ` Reviewpropertymanagementprocedures,andassesstheiradequacyfor  identifyingandprotectingprogramassets.Thisincludespoliciesandprocedures n foraddressingtheoperationsandmaintenanceoftheasset. T b. ` Determineifpropertyinventoriesorlistsofprogramassetsreconcilewithgrant R agreementsandstatedprojectpurposes. 8    K.` hp x (#` XX(#K