The attached Financial Assistance Award is subject to Federal legislation and to DHHS and ACF regulations and policies. These include the following:

1. This award is subject to the requirements of the HHS Grants Policy Statement (HHS GPS) that are applicable based on your recipient type and purpose of the award. This includes requirements in Parts I and II (available at http://eclkc.ohs.acf.hhs.gov/hslc/Program%20Design%20and%20Management/Fiscal/Grant%20Application/Application/fiscal_pub_00211_120606_.htm  ) of the HHS GPS. Although consistent with the HHS GPS, any applicable statutory or regulatory requirements, including 45 CFR Part 74 or 92, directly apply to this award apart from coverage in the HHS GPS.

2. For institutions of higher education, hospitals, other non-profit organizations, and commercial (for-profit) organizations, Title 45 of the Code of Federal Regulations (45 CFR) Part 74, "Uniform Administrative Requirements for Awards and Sub-awards to Institutes of Higher Education, Hospitals, Other Non-Profit Organizations; and Commercial Organizations; and Certain Grants and Agreements with States, Local Governments and Indian Tribal Governments."

3. For States, local governments and Federally recognized Indian Tribes, 45 CFR Part 92, "Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments." http://www.access.gpo.gov/nara/cfr/waisidx_00/45cfr92_00.html

4. Other DHHS regulations codified in Title 45 of the Code of Federal Regulations http://www.hhs.gov/ohrp/humansubjects/guidance/45cfr46.htm:

   Part   2 -          Cost principles
   Part 16 -          Procedures of the Departmental Grant Appeals Board
   Part 30 -          Claims Collection
   Part 46 -          Protection of Human Subjects
   Part 76 -          Governmentwide Debarment and Suspension (Non-Procurement) and Governmentwide Requirements for Drug-Free Workplace (Grants)
   Part 80 -          Nondiscrimination Under Programs Receiving Federal Assistance through the DHHS Effectuation of Title VI of the Civil Rights Act of 1964
   Part 81 -          Practice and Procedure for Hearings Under Part 80 of This Title
   Part 84 -          Nondiscrimination on the Basis of Handicap in Programs and Activities Receiving Federal Financial Assistance
   Part 86 -          Nondiscrimination on the Basis of Sex in Education Programs and Activities Receiving or Benefiting From Federal Financial Assistance
   Part 91 -          Nondiscrimination on the Basis of Age in HHS Programs or Activities Receiving Federal Financial Assistance
   Part 93 -          New Restrictions on Lobbying
   Part 100 -        Intergovernmental Review of DHHS Programs and Activities

   For Head Start Programs: http://eclkc.ohs.acf.hhs.gov/hslc/Program%20Design%20and%20Management/Head%20Start%20Requirements/Head%20Start%20Requirements

   Part 1301 -     Head Start Grants Administration
   Part 1302 -     Policies and Procedures for Selection, Initial Funding, and Refunding of Head Start Grantees, and for Selection of Replacement Grantees
   Part 1303 -     Appeal Procedures for Head Start Grantees and Current or Prospective Delegate Agencies
   Part 1304 -     Program Performance Standards for the Operation of Head Start Programs by Grantee and Delegate Agencies
   Part 1305 -     Eligibility, Recruitment, Selection, Enrollment and Attendance in Head Start
   Part 1306 -     Head Start Staffing Requirements and Program Operations
   Part 1308 -     Head Start Program Performance Standards on Services for Children with Disabilities
   Part 1309 -     Head Start Facilities Purchase
   Part 1310 -     Head Start Transportation

   For Runaway and Homeless Youth Programs

   Part 1351 -     Runaway and Homeless Youth Program

5. 37 CFR Part 401 - Rights to Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants, Contracts, and Cooperative Agreements.

6. The recipient agency must address the Secretary of the Interior’s Standards for the Treatment of Historical Properties 36 CFR Part 68. http://archnet.asu.edu/Topical/CRM/usdocs/36cfr68.html

7. The recipient organization must carry out the project according to the application as approved by the Administration for Children and Families (ACF), including the proposed work program and any amendments, all of which are incorporated by reference in these terms and conditions.

8. If this is a multi-year project and it is not the final budget period, the recipient organization is advised that future awards for continuation of this project will be dependent upon the availability of Federal funds, satisfactory progress by the grantee, and ACF's determination that continued funding is in the best interest of the Federal government.

9. Recipient organizations shall liquidate all obligations incurred under the award not later than 90 days after the end of the project period. The only exceptions to this rule are the basic Head Start grants with an indefinite project period. For these grants, liquidation of obligations should occur not later than 90 days after each budget period. In either case, an unobligated balance from a prior budget period does not authorize a recipient organization to obligate funds in excess of the total federally approved budget reflected on the FAA for the current budget period. Head Start grantees must use the Financial Status Report (SF269) to report expenditures for the program. The report is due on a semi-annual basis. Each SF269 report is due within 30 days after the end of the reporting period. A final SF269 report for Head Start grants is due in the regional office not later than 90 days after the end of the budget period for the grant. That report must be marked as a final report, and must show no unliquidated obligations remaining for the grant. The remarks box in that report must indicate any other federal funds received for the program, the amount of administration and program development costs (federal and nonfederal) incurred for the program and (for grants that administer both a Head Start and Early Head Start program under the same grant number) the amount of any unobligated balance of federal funds for CANs G024122 and G024125 that is included in the total unobligated balance of federal funds on line 10p of the report.

10. The DHHS Inspector General maintains a toll free number, 800-HHS-TIPS (800-447-8477), for receiving information concerning fraud, waste or abuse under grants and cooperative agreements. Such reports are kept confidential, and callers may decline to give their names if they choose to remain anonymous.

11. The recipient organization will take all necessary affirmative steps to ensure that small, minority and woman-owned business firms are utilized when possible as sources of supplies, services, equipment and construction. To the extent practicable, all equipment and products purchased with funds made available through this award should be American-made.

12. Failure to submit reports (i.e., financial, progress, or other required reports) on time may be basis for withholding financial assistance payments, suspension, termination or denial of refunding. A history of such performance may result in designation of "high risk" status for the recipient organization and may jeopardize potential future funding from DHHS.

13. Under Section 508 of Public Law 103-333, the following condition is applicable to all Federal awards:

    "When issuing statements, press releases, requests for proposals, bid solicitations and other documents describing projects or programs funded in whole or in part with Federal money, all grantees receiving Federal funds, including but not limited to State and local governments and recipients of Federal research grants shall clearly state (1) the percentage of the total costs of the program or project which will be financed with Federalmoney, (2) the dollar amount of Federal funds for the project or program, and (3) the percentage and dollar amount of total costs of the project or program that will be refinanced by nongovernmental sources."

14. Public Law 103-227, Part C - Environmental Tobacco Smoke, also known as the Pro-Children's Act of 1994 requires that smoking not be permitted in any portion of any indoor facility owned or leased or contracted for by an entity and used routinely or regularly for the provision of health, day care, education, or library services to children under the age of 18, if the services are funded by Federal programs either directly or through State or local governments, by Federal grant, contract, loan, or loan guarantee. The law does not apply to children's services provided in private residences, facilities funded solely by Medicare or Medicaid funds, and portions of facilities used for inpatient drug or alcohol treatment. http://www.ed.gov/legislation/GOALS2000/TheAct/sec1043.html

15. For purposes of this award each item of equipment with an acquisition cost of less than $25,000 and a useful life of less than one year is included under supplies, is allowable as a direct cost of this project, and does not require prior approval of the Grants Officer. Conversely, an item of equipment with an acquisition cost of $25,000 or more and a useful life of more than one year is NOT considered an allowable project cost without prior written approval of the Grants Officer.

16. The recipient organization shall comply with all provisions of OMB Circular A-133 "Audits of States, Local Governments and Non-Profit Organizations". http://www.whitehouse.gov/omb/circulars/index.html Recipient organizations that expend a total of $500,000 or more in federal funds are required to submit an annual audit within nine months after the end of the audit period or within 30 days of completion of the audit report subject to the requirements in the OMB Circular cited above. The Reporting Package should include: 1) SF-SAC-Data Collection Form for Reporting on Audits of States, Local Governments and Non-Profit Organizations http://harvester.census.gov/sac/dissem/simpleqry.html ; 2) The audit report including all Financial Statements and Schedules of Expenditures, Notes to the Financial Statements, Schedule of findings and questioned costs, Summary Schedule of Prior Year Findings, Auditors Certifications required under the OMB Circular, and 3) Corrective action plans. Copies of this Reporting Package are to be sent to: Single Audit Clearinghouse, Bureau of the Census, 1201 E. 10th Street, Jeffersonville, Indiana 47132.

    The recipient organization is requested to send a courtesy copy of the Reporting Package with a copy of any management letters issued by the auditor to: ACF Grants Officer, Office of Grants Management, Administration for Children and Families, 26 Federal Plaza, Room 4114, New York, N.Y. 10278.

17. Recipient organizations shall comply with the particular set of federal cost principles that applies in determining allowable costs. Allowability of costs shall be determined in accordance with the cost principles applicable to the entity incurring the costs:

    • The allowability of costs incurred by State, local or Federally-recognized Indian tribal governments is determined in accordance with the provisions contained in 2 CFR Part 225 (formally OMB Circular A-87, "Cost Principles for State and Local Governments)."  http://www.whitehouse.gov/omb/circulars/index.html

    • The allowability of costs incurred by nonprofit organizations (except for those listed in Attachment C of Circular A-122) is determined in accordance with the provisions contained in 2 CFR Part 230 (formally OMB Circular A-122, "Cost Principles for Nonprofit Organizations") and paragraph (b) of 45 CFR §74.27.  http://www.whitehouse.gov/omb/circulars/index.html

    • The allowability of costs incurred by institutions of higher education is determined in accordance with the provisions found in 2 CFR Part 220 (formally OMB Circular A-21, "Cost Principles for Educational Institutions”). http://www.whitehouse.gov/omb/circulars/index.html

    • The allowability of costs incurred by hospitals is determined in accordance with the provisions of Appendix E of 45 CFR Part 74, "Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals."

    • The allowability of costs incurred by commercial organizations and those non-profit organizations listed in Attachment C to 2 CFR Part 230 is determined in accordance with the provisions of the Federal Acquisition Regulation (FAR) in 48 CFR Part 31, except that independent research and development costs are unallowable.