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Center for Sponsored Coastal Ocean Research_Coastal Ocean Program

Published on AidPage by IDILOGIC on Jun 24, 2005

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Reports

Implementation plans are required annually. Progress reports are due annually. Financial status reports are required semi- annually. Final reports are due ninety days after expiration of award.

Note: This section indicates whether program reports, expenditure reports, cash reports or performance monitoring are required by the Federal funding agency, and specifies at what time intervals (monthly, annually, etc.) this must be accomplished.

Audits

Recipients and subrecipients that are State and local governments, institutions of higher education or other nonprofit organizations shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (3 U.S.C. 7501-7507) and revised OMB Circular No. A-133.

Note: This section discusses audits required by the Federal agency. The procedures and requirements for State and local governments and nonprofit entities are set forth in OMB Circular No. A-133. These requirements pertain to awards made within the respective State's fiscal year - not the Federal fiscal year, as some State and local governments may use the calendar year or other variation of time span designated as the fiscal year period, rather than that commonly known as the Federal fiscal year (from October 1st through September 30th).

Records

Records will be retained in accordance with provisions of OMB Circular No. A-110 for institutions of higher education and other nonprofit organizations and with 15 CFR Part 24 for State and local governments.

Note: This section indicates the record retention requirements and the type of records the Federal agency may require. Not included are the normally imposed requirements of the General Accounting Office. For programs falling under the purview of OMB Circular No. A-102, record retention is set forth in Attachment C. For other programs, record retention is governed by the funding agency's requirements.