July 1, 1998 G-1

The Department of Education has developed and implemented a general terms, assurances, and

conditions document for Federal and State Programs, to comply with:

1.

34 CFR Part 76.301 of the Education Department General Administrative Regulations

(EDGAR) which requires local educational agencies to submit a common assurance for

participation in federal programs funded by the U. S. Department of Education;

2.

applicable regulations of other Federal agencies; and

3.

state regulations and laws pertaining to the expenditure of state funds.

School Districts, Community Colleges, Universities, and State Agencies

Certification of adherence to the General Assurances for Participation in Federal and State Programs

shall remain in effect indefinitely unless a change occurs in federal or state law, or there are other

changes in circumstances affecting a term, assurance, or condition.

Private Colleges, Community Based Organizations, and Other Agencies

Certification of adherence to the General Assurances for Participation in Federal and State Programs,

and any conditions that are unique to a particular grant, shall be included in the project application.

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-2

IN FEDERAL AND STATE PROGRAMS

Implemented by the Florida Department of Education Under the

Provisions of the Education Department General Administrative

Regulations (EDGAR) of the United States Department of Education

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-3

FLORIDA DEPARTMENT OF EDUCATION

General Application of Assurances for Federal and State Programs

Authority for Data Collection:

20 USC 1232e.

Planned Use of Data:

The requirements established in United States Code Annotated,

Title 20, Education, Chapter 31, Subchapter III, Section 1232 (e) stipulate that “Each local

education agency which participates in an applicable program under which federal funds are

made available to such agency through a State agency shall submit, to such an agency, a general

application containing the assurances set forth in subsection (b).” The application shall cover the

participation by the local education agency in all federal programs administered by the U.S.

Department of Education.

Instructions:

This general application will be in effect for the duration of participation in federal

and state programs until such time as the requirements change. The superintendent or other

authorized officer must sign the certification and return to the address below. Payment for

federally funded applications and contracts cannot be made by this Agency until the general

application is received. For further information, contact the Department of Education,

Comptroller’s Office at (904) 487-2460, Suncom 277-2460.

Certification:

I, the undersigned authorized official for the above-named local education agency of the State of

Florida, hereby apply for participation in federally funded and state funded education programs.

I certify that the local education agency will adhere to each of the assurances contained in this set

of General Assurances.

Typed Name and Title of

Authorized Official (Agency Head)

Date

Telephone

Signature (must be original)

Return original to:

Florida Department of Education

Comptroller’s Office

Room 944

Turlington Building

325 West Gaines Street

Tallahassee, Florida 32399-0400

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-4

TERMS

Applicant

A school district or other agency seeking a project award from the Florida Department of

Education.

Budget

The applicant's financial plan, in terms of accounts and amounts, showing use of funds for

carrying out project objectives, services or activities as found on the Project Budget Summary

and Disbursement Report and on other budget documents required by the Florida Department

of Education.

Budget Period

The interval of time into which a project period is divided for budgetary purposes.

Carryover

The unspent balance of a project to be continued under the same project award into

subsequent budget periods of the next fiscal year.

Disbursement

Payment made in cash or by check.

Equipment

A material item of a non-expendable nature, such as a built-in facility, a movable or fixed unit

of furniture or furnishings, an instrument or apparatus, a machine (including attachments),

instructional skill-training device, or a set of small articles whose parts are replaceable or

repairable, the whole retaining its identity and utility over a period of time which is

characteristic for items of its class.

Monitoring

Florida Department of Education activities which determine that funds are used and programs

are operated in accordance with applicable federal and state statutes, rules and regulations.

More Restrictive Conditions

Special requirements or restrictions imposed on a project recipient as a condition of project

approval by the Florida Department of Education.

Obligations

The amounts for orders placed, contracts awarded, services received, or for similar

transactions during the stipulated project period, which will require payment during the same

or a future period.

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-5

Private, Nonprofit Organization

An agency, organization or institution, not under federal or public supervision or control,

which is owned by one or more corporations or associations whose net earnings do not

benefit, and cannot lawfully benefit, any private shareholder or entity.

Private, For Profit Organization

An agency, organization or institution, not under federal or public supervision or control,

which is owned by one or more individuals, partnerships, corporations or associations whose

net earnings do or can benefit any private shareholder or entity.

Project

The services or activities which an agency agrees to provide for a specified period of time

utilizing state or federal funds awarded to a project recipient.

Project Application

An agency's request for a project award under state or federal education programs

administered by the Florida Department of Education.

Project Award

The approval of a project and of funding as stated in the Letter of Approval sent to project

recipients which specifies the amount of funds awarded, the project period, and any special

requirements or restrictions to be imposed by the Florida Department of Education.

Project Period

The length of time for which a project has been authorized.

Project Recipient

The school district or other agency which has been awarded a project to provide services or

activities described in a project application approved by the Florida Department of Education.

Roll-Forward

The unspent portion of an allocation which remains available to an agency for use in a project

to be funded under the same fund source in the next project period.

Supplies

An item of expendable nature that is consumed, worn out, or deteriorated in use; or one that

loses its identity through fabrication or incorporation into a different or more complex unit or

substance.

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-6

ASSURANCES

Assurance is hereby given that:

1.

The local educational agency will administer each program covered by the application in accordance with all

applicable statutes, regulations, program plans, and applications;

2.

The control of funds provided to the local educational agency under each program and title to property acquired

with those funds will be in a public agency, and that a public agency will administer those funds and property;

 

3.

The local educational agency will use fiscal control and fund accounting procedures that will ensure proper

disbursement of, and accounting for, Federal funds paid to that agency under each program;

 

4.

The local educational agency will make reports to the Florida Department of Education and to the U.S. Secretary

of Education as may reasonably be necessary to enable the Florida Department of Education and the U.S.

Secretary of Education to perform their duties and that the local educational agency will maintain such records,

including the records required under section 1232 (f) of this title, and provide access to those records, as the

Florida Department of Education or the U.S. Secretary of Education deem necessary to perform their duties;

5.

The local educational agency will provide reasonable opportunities for the participation by teachers, parents, and

other interested agencies, organizations, and individuals in the planning for and operation of each program;

6.

Any application, evaluation, periodic program plan or report relating to each program will be made readily

available to parents and other members of the general public;

7.

In the case of any project involving construction –

A.

The project is not inconsistent with overall State plans for the construction of school facilities, and

B.

In developing plans for construction, due consideration will be given to excellence of architecture and

design and to compliance with standards prescribed by the U.S. Secretary of Education under section

794 of Title 29 in order to ensure that facilities constructed with the use of Federal funds are accessible

to and usable by handicapped individuals;

8.

The local educational agency has adopted effective procedures for acquiring and disseminating to teachers and

administrators participating in each program significant information from educational research, demonstrations,

and similar projects, and for adopting, where appropriate, promising educational practices developed through such

projects;

9.

None of the funds expended under the applicable program will be used to acquire equipment (including computer

software) in any instance in which such acquisition results in a direct financial benefit to any organization

representing the interests of the purchasing entity or its employees or any affiliate of such an organization.

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-7

Accounts and Records

The recipient shall maintain all accounts, records and other supporting documentation pertaining to all

costs incurred, and revenues, or other applicable credits acquired under each approved project as

specified in General Records Schedule for Florida School Districts or as prescribed by the Florida

Department of Education.

Allowable Costs

Expenditures of the recipient may be charged to the project only if they are in payment of an

obligation incurred during the project period, conform to the approved project, and comply with

minimum requirements of federal and state statutes, rules and regulations.

Amendments

Unless otherwise stated, all project recipients shall utilize the project amendment requirements and

procedures described in the Project Application and Amendment Procedure for Federal and State

Programs Administered by the Florida Department of Education (Green Book).

JTPA-Title I, Section 123, and Title IV-A, Section 402, cannot change a category total, but may

adjust line items within a category with the exception of equipment which requires an amendment for

any change.

NOTE: Application revisions would be necessary to implement a program change.

Debarment, Suspension, and Other Responsibility Matters

As a required by Executive Order 12549, Debarment and Suspension, and implemented at 34 CFR

Part 85, for prospective participants in primary covered transactions, as defined at 34 CFR Part 85,

Section 85.105 and 85.110.

A.

The applicant certifies that it and its principals:

(a)

Are not presently debarred, suspended, proposed for debarment, declared

ineligible, or voluntarily

 

excluded from covered transactions by any Federal

department or agency.

 

(b)

Have not within a three-year period preceding this application been convicted

 

of

or had a civil judgment rendered against them for commission of fraud or a

criminal offense in connection with obtaining , attempting to obtain, or performing

a public (Federal, State, or local) transaction or contract under a public

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-8

transaction; violation of Federal or State antitrust statutes or commission of

embezzlement, theft, forgery, bribery, falsification or destruction of records,

making false statements, or receiving stolen property;

(c)

Are not presently indicted for or otherwise criminally or civilly charged by a

governmental entity (Federal, State or local) with commission of any of the

offenses enumerated in paragraph (1)(b) of this certification; and

(d)

Have not within a three-year period preceding this application had one or more

public transactions (Federal, State, or local)

 

terminated for cause or default; and

B.

Where the applicant is unable to certify to any of the statements in this certification, he or

she shall attach an explanation to this application.

Drug-Free Workplace (Grantees Other Than Individual)

As required by the Drug-Free Workplace Act of 1988, and implemented at 34 CFR Part 85, Sections

85.605 and 85.610.

A.

The applicant certifies that it will continue to provide a drug-free workplace by:

(a)

Publishing a statement notifying employees that the unlawful manufacture,

distribution, dispensing, possession, or use of a controlled substance is prohibited

in the grantee’s workplace and specifying the actions that will be taken against

employees for violation of such prohibition;

(b)

Establishing an on-going drug-free awareness program to inform employees

about:

(1)

The dangers of drug abuse in the workplace;

(2)

The grantee’s policy of maintaining a drug-free workplace;

(3)

Any available drug counseling, rehabilitation, and employee assistance

programs; and

(4)

The penalties that may be imposed upon employees for drug abuse

violations occurring in the workplace;

(c)

Making it a requirement that each employee to be engaged in the performance of

the grant be given a copy of the statement required by paragraph (a);

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-9

(d)

Notifying the employee in the statement required by (a) that, as a condition of

employment under the grant, the employee will –

 

(1)

Abide by the terms of the statement; and

(2)

Notify the employer in writing of his or her conviction for a violation of a

criminal drug statute occurring in the workplace no later than five calendar

days after such conviction;

(e)

Notifying the agency, in writing, within 10 calendar days after receiving notice

under subparagraph (d)(2) from an employee or otherwise receiving actual notice

of such conviction. Employers of convicted employees must provide notice,

including position title, to: Director, Grants and Contracts Service, U.S.

Department of Education, 400 Maryland Avenue, S.W. (Room 3124, GSA -

Regional Office Building No. 3), Washington, D.C. 20202-4571. Notice shall

include the identification number(s) of each affected grant;

(f)

Taking one of the following actions, within 30 calendar days of receiving notice

under subparagraph (d)(2), with respect to any employee who is so convicted –

(1)

Taking appropriate personnel action against such an employee, up to and

including termination, consistent with the requirements of the

Rehabilitation Act of 1973, as amended; or

(2)

Requiring such employee to participate satisfactorily in a drug abuse

assistance or rehabilitation program approved for such purposes by a

Federal, State, or local health, law enforcement, or other appropriate

agency;

(g)

Making a good faith effort to continue to maintain a drug-free workplace through

implementation of paragraph (a), (b), (c), (d), (e), and (f).

 

B.

The grantee may insert in the space provided below the site(s) for the performance of

work done in connection with the specific grant:

Place of Performance (Street address, city, county, state, zip code)

____________________________________________________

____________________________________________________

____________________________________________________

Mark

?

if there are workplaces on file that are not identified here.

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-10

Drug-Free Workplace (Grantees who are Individuals)

As required by the Drug-Free Workplace Act of 1988, and implemented at 34 CFR Part 85, Subpart

F, for grantees, as defined at 34 CFR Part 85, Sections 85.605 and 85.610.

A.

As a condition of the grant, I certify that I will not engage in the unlawful manufacture,

distribution, dispensing, possession, or use of a controlled substance in conducting any

activity with the grant, and

B.

If convicted of a criminal drug offense resulting from a violation occurring during the

conduct of any grant activity. I will report the conviction, in writing, within 10 calendar

days of the conviction, to: Director, Grants and Contracts Service, U.S. Department of

Education, 400 Maryland Avenue, S.W. (Room 3124, GSA Regional Office Building

No.3), Washington, D.C. 20202-4571. Notice shall include the identification number(s)

of each affected grant.

Florida Statutes

Chapter 216.347 -- Disbursements of grants and aids appropriations for lobbying prohibited.

- A

state agency, water management district, or the judicial branch may not authorize or make any

disbursement of grants and aids appropriations pursuant to a contract or grant to any person or

organization unless the terms of the grant or contract prohibit the expenditure of funds for the

purpose of lobbying the Legislature, the judicial branch, or a state agency. The provisions of this

section are supplemental to the provisions of s. 11.062 and any other law prohibiting the use of state

funds for lobbying purposes. However, for the purposes of this section and s. 11.062, the payment of

funds for the purpose of registering as a lobbyist shall not be considered a lobbying purpose.

Chapter 216.349 -- Financial review of grants and aids appropriations; audit or attestation

statement

.-

(1) Before disbursing any funds from a grants and aids appropriation pursuant to a

grant or contract, the state agency, or the judicial branch, authorized by the appropriations act to

administer the funds and the Comptroller must independently ensure that the proposed expenditure

is in accordance with all legal and regulatory requirements and find that the terms of the grant or

contract specifically prohibits the use of funds for the purpose of lobbying the Legislature, the

judicial branch, or a state agency.

(2) Any local governmental entity, nonprofit organization, or for-profit organization that is awarded

funds from a grants and aids appropriation by a state agency shall:

(a) If the amounts received exceed $100,000, have an audit performed in accordance with

the rules of the Auditor General promulgated pursuant to s. 11.45,

except that this audit may

not be paid for with federal funds unless the amounts expended exceed $300,000, in

accordance with the Single Audit Act Amendments of 1996;

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-11

(b) If the amounts received exceed $25,000 but do not exceed $100,000, have an audit

performed in accordance with the rules of the Auditor General promulgated pursuant to s.

11.45 or have a statement prepared by an independent certified public accountant which

attests that the receiving entity or organization has complied with the provisions of the grant;

or

(c) If the amounts received do not exceed $25,000, have the head of the entity or

organization attest, under penalties of perjury, that the entity or organization has complied

with the provisions of the grant.

All audits performed or attestation statements prepared under this subsection shall be filed with the

granting agency and with the Auditor General.

For agencies not audited by the Auditor General, this information is due in the Comptroller's Office

within one year after the end of the agency's fiscal period. An audit or attestation statement as

applicable is required for each fiscal year which contains a Department of Education's program fiscal

activity.

Gun Possession

As required by Title XIV, Part F, Sec 14601-3 (Gun-Free Schools Act of 1994), of the

Improving America’s Schools Act:

(a)

the applicant certifies that in compliance with Chapter 230.23 (6) (d) 10 Florida Statutes,

any student who is determined to have brought a firearm, as defined in 18 U.S.C. s. 921, to

school, any school function, or on any school-sponsored transportation will be expelled, with

or without continuing educational services, from the student’s regular school for a period of

not less than 1 full year and referred for criminal prosecution.

 

(b)

School boards may assign the student to a disciplinary program or second chance school for

the purpose of continuing educational services during the period of expulsion.

 

(c)

Superintendents may consider the 1-year expulsion requirement on a case-by-case basis and

request the school board to modify the requirement if determined to be in the best interest of

the student and the school system.

Indirect Cost

School Districts

The Florida Department of Education has been given the authority by the U. S.

Department of Education to negotiate indirect cost proposals and to approve indirect

cost rates for school districts. School districts are not required to develop an indirect

cost proposal, however, if they fail to do so, they will not be allowed to recover any

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-12

indirect costs related to federal grants. Amounts from zero to the maximum negotiated

rate may be approved for a program or project by the Department of Education

administrator. Indirect costs shall only apply to federal projects.

Other Agencies

To be allowed to recover indirect costs, agencies other than school districts must furnish

to the Comptroller’s Office a copy of their current negotiated indirect cost plan that has

been approved by the appropriate cognizant agency. Indirect costs shall only apply to

federal projects.

State Agencies, Universities and Community Colleges

State agencies, state universities and state community colleges must comply with Florida

Statutes 216.346 which states "in any contract between state agencies, including any

contract involving the State University System or the State Community College System,

the agency receiving the contract or grant moneys shall charge no more than 5 percent of

the total cost of the contract or grant for overhead or indirect costs or any other costs not

required for the payment of direct costs."

Restrictions on Indirect Cost

Restrictions to the amount or percentage that can be charged to a project’s administration

(which includes indirect cost) will be reflected in the approved project application or

amendment where applicable.

Lobbying

As required by Section 1352, Title 31 of the U.S. Code, and implemented at 34 CFR Part 82, for

persons entering into a grant or cooperative agreement over $100,000, as defined at 34 CFR Part

82.105 and 82.110, the applicant certifies that:

(a)

No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned,

to any person for influencing or attempting to influence an officer or employee of any agency, a

Member of Congress, an officer or employee of Congress, or an employee of a Member of

Congress in connection with the making of any Federal grant, the entering into of any cooperative

agreement, and the extension, continuation, renewal, amendment, or modification of any Federal

grant or cooperative agreement;

(b)

If any funds other than Federal appropriated funds have been paid or will be paid to any person for

influencing or attempting to influence an officer or employee of any agency, a Member of

Congress, an officer or employee of Congress, or an employee of a Member of Congress in

connection with this Federal grant or cooperative agreement, the undersigned shall complete and

submit Standard Form - LLL, “Disclosure Form to Report Lobbying,” in accordance with its

instructions;

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-13

(c)

The undersigned shall require that the language of this certification be included in the award

documents for all subawards at all tiers (including subgrants, contracts under grants and

cooperative agreements, and subcontracts) and that all subrecipients shall certify and disclose

accordingly.

More Restrictive Conditions

Project recipients found to be in noncompliance with fund source requirements shall be subject to the

imposition of more restrictive conditions.

Obligations By Project Recipients

Obligations will be considered to have been incurred by project recipients on the basis of documentary

evidence of binding commitments for the acquisition of goods or property or for the performance of

work,

except

that funds for personal services, for services performed by public utilities, for travel and

for the rental of facilities, shall be considered to have been obligated as of the time such services were

rendered, such travel was performed, and such rented facilities were used, respectively.

Ownership of Products

The ownership of products resulting from a project, which are subject to copyright or of economic

value, shall remain with the Florida Department of Education unless such ownership is explicitly

waived.

Payment Method

There are four methods of payment.

a. Federal cash advances will be made by state warrant or EFT to a recipient for

disbursements. For

federally funded projects

, requests for Federal Cash Advance must

be made on the Electronic Federal Cash Advance Request System. If at times it is

determined that disbursements are going to exceed the amount of cash on hand plus cash

in transit, an on-line amendment can be made prior to the due date of the next Federal

Cash Advance distribution on the Electronic Federal Cash Advance Request System.

b. Quarterly payments of state funds will be made in accordance with the Letter of Approval.

c. Reimbursement will be made by state warrant after disbursements are made by the

recipient.

Requests for reimbursement with the appropriate back-up documentation

should be submitted in accordance with applicable program requirements.

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-14

d. Performance-based payments will be distributed upon receipt of a properly prepared

invoice and acceptance of units of deliverables by the Program Administrator.

Personnel Costs – Time Distribution

Charges to federal projects for personnel costs, whether treated as direct or indirect costs, will be

based on payrolls documented in accordance with generally accepted practice of the Local

Educational Agency (LEA) and approved by a responsible official(s) of the LEA.

As required by OMB Circular A-87, when employees work solely on a single federal award or cost

objective, charges for their salaries and wages must be supported by periodic certifications (at least

semi-annually) that the employees worked solely on that program for the period covered by the

certification. These certifications must be signed by the employee or a supervisory official having first

hand knowledge of the work performed by the employee.

When employees work on multiple activities or cost objectives (e.g., more than one federal project, a

federal project and a non-federal project, an indirect cost activity and a direct cost activities), the

distribution of their salaries or wages will be supported by personnel activity reports or equivalent

documents which meet the following standards:

a. reflect an after-the-fact distribution of the actual activity of each employee,

b. account for the total activity for which each employee is compensated,

c. be prepared at least monthly and must coincide with one or more pay periods, and

d. be signed by the employee.

The U.S. Department of Education has approved for use in Florida, a substitute system for allocating

salaries to federal projects. This substitute system, the Personnel Activity Reporting System (PARS),

may be implemented by LEA’s, so long as it is implemented as described in the June, 1996

Implementation Memorandum

and the

Personnel Activity Reporting Handbook

.

1

When LEA’s

choose to use the substitute system (PARS), no variations are allowable without specific authorization

from the Florida Department of Education. LEA’s choosing not to use the approved substitute

system must implement a system that meets all of the OMB Circular A-87 standards specified above

(a-d). LEA’s choosing to use the substitute system must inform the FDOE Comptroller’s Office and

specify the reporting months.

Participation of Private School Students and Staff In Federal Grants

Students and staff of nonpublic schools shall be given an opportunity for equitable participation in

activities or services conducted by school districts utilizing federal funds.

1

This does not authorize LEA’s to consolidate administrative funds or utilize vocational

education teams which apply only to the responsibilities of the Florida Department of Education.

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-15

Project Effective Dates

(a)

For

Federal

programs, funds shall be obligated no earlier than the date the project

application was received by the Department in substantially approvable form, or the

effective date of the federal grant award, whichever is later.

(b)

For

State

programs, funds shall be obligated no earlier than the effective date of the

legislative appropriation.

All Letters of Approval shall reflect the beginning and ending date of the project period, and the date

for submission of the final expenditure report. All conditions stated in the Letter of Approval are

considered binding on the project recipient.

Property

Property purchased, in whole or in part, with federal funds shall be used for the purpose of that federal

program and accounted for in accordance with applicable federal and state statutes, rules and

regulations, as follows:

Disposition of Equipment

EDGAR 80.32(e) states that, "When original or replacement equipment acquired under a

grant or subgrant is no longer needed for the original project or program or for other activities

currently or previously supported by a federal agency, disposition of the equipment will be

made as follows:

(1)

Items of equipment with a current per unit fair market value of less than

$5,000 may be retained, sold or otherwise disposed of with no further

obligation to the awarding agency. Income received from these sales will not

be reported to Florida Department of Education.

(2)

Items of equipment with a current per unit fair market value in excess of

$5,000 may be retained or sold and the awarding agency shall have a right to

an amount calculated by multiplying the current market value or proceeds

from sale by the awarding agency's share of the equipment.”

No federal approval is necessary for subgrantees to dispose of equipment

costing over $5,000. However, approval by the Florida Department of

Education is necessary. Once the state has determined that it has no other

eligible site for the use of the equipment, subgrantees will be notified in writing

and may then proceed with sale of the equipment.

The Florida Department of Education's policy concerning proceeds received

from the sale of property costing over $5,000 is that the net amount received

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-16

from such sales will remain at the subgrantee level to be used in the same

ongoing program. Funds from such sales will be treated as other program

income in the same ongoing program(s).

This type income should be amended into a current year's project in which the

sale occurred. It should then be reported on line 11 of the Project Budget

Summary and Disbursement Report (form FA-399) as a total for the fiscal

year in which the sale(s) occurred. This identification of income is necessary

to meet reporting requirements of the United States Department of Education.

Complete documentation for this type income and expenditures should be

maintained for monitoring and auditing purposes.

Income from the sale of this type property should be recorded in the agency's

Special Revenue Account as other income and identified as such for the

federal cash advance reconciliation at the end of each fiscal year.

If the agency is no longer receiving funds for the particular project or

program, the income from such equipment sales will be returned to the Florida

Department of Education to be forwarded to the United States Department of

Education.

(3)

Property purchased by JTPA funds remain the property of the Department of

Education and are disposed of by the Department in compliance with State

and Federal regulations.

Disposition of Real Property

Disposition of real property will be handled on an individual basis in accordance with EDGAR

80.31(c)(1)(2)(3). The local educational agency will also coordinate real property dispositions

with the program coordinator responsible for the particular project or program from which the

real property was purchased.

Property purchased entirely with state funds shall meet the minimum requirements of the Auditor

General as defined in the County and District Tangible Personal Property publication in addition to

local procedures.

Purchasing

Recipients may use their own procurement policies provided that they meet the minimum

requirements of federal and state statutes, rules and regulations.

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-17

Reporting Requirements - Financial Disbursements

Federal project recipients on cash advance are required to report disbursements utilizing the On-Line

Disbursement Reporting Application or by submitting a Project Budget Summary and Disbursement

Report (FA-399, FA-191, FA-400 or FA-599) on a monthly basis for each active project. These

reports are to be received in the Comptroller's Office by the 20th of the month succeeding the month

in which the disbursement was made. Failure to submit reports in a timely manner may result in a

decrease or possible delay in the monthly cash advance or possible loss of funds. Other Federal project

recipients are required to report in accordance with instructions stated in the project approval letter.

State project recipients shall submit reports as required by the Florida Department of Education.

Retention of Records and Access

Retention and access requirements for records apply unless otherwise stated in the program

application. References made to the following are excerpts from 34 CFR 80.42.

(a) (1)

Applies to all financial and programmatic records, supporting documents,

statistical records, and other records of grantees or subgrantees which are:

i. Required to be maintained by the terms of this part, program regulations or the

grant agreement, or

ii. Otherwise reasonably considered as pertinent to program regulations or the

grant agreement.

  

(b) (1)

Except

as otherwise provided, records must be retained for three years from the

starting date specified in paragraph (c) of this section.

(c) (1)

When grant support is continued or renewed at annual or other intervals, the

retention period for the records of each funding period starts on the day the

grantee or subgrantee submits to the awarding agency its single or last

expenditure report for that period. However, if grant support is continued or

renewed quarterly, the retention period for each year's records starts on the day

the grantee submits its expenditure report for the last quarter of the Federal fiscal

year. In all other cases, the retention period starts on the day the grantee submits

its final expenditure report. If an expenditure report has been waived, the

retention period starts on the day the report would have been due.

(e) (1)

Records of grantees and subgrantees. The awarding agency and the Comptroller

General of the United States, or any of their authorized representatives, shall have

the right of access to any pertinent books, documents, papers, or other records of

grantees and subgrantees which are pertinent to the grant, in order to make

audits, examinations, excerpts, and transcripts.

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-18

(e) (2)

The right of access in this section must not be limited to the required retention

period but shall last as long as the records are retained.

Single Audit Act of 1984 and Amendments of 1996

Audit requirements for state and local governmental recipients of federal grants were implemented by

the Office of Management and Budget (OMB) to comply with the Single Audit Act of 1984, P. L. 98-

502, and Single Audit Act Amendments of 1996, P.L.104-156. OMB Circular No. A-128, “Audits of

State and Local Governments” and A-133 “Audits of Institutions of Higher Education and Other

Non-Profit Institutions” further clarified the public law. These requirements are found in Appendix to

34 CFR Part 80 of the Education Department General Administrative Regulations (EDGAR), and

proposed amendments to these Circulars, based on the 1996 Amendments, are found in the

Federal

Register

, November 5, 1996. Part 80 of EDGAR sets forth the uniform administrative requirements

for grants and cooperative agreements to State and local governments, and Part 74 of EDGAR sets

forth the administrative requirements for institutions of higher education and nonprofit institutions.

The 1996 Amendments require that non-federal entities expending $300,000 or more in a year in

federal awards must obtain an audit. Any non-federal entity expending less than $300,000 in a year

will be subject to monitoring by the Florida Department of Education, as provided in proposed

revisions to OMB Circulars A-128 and A-133.

To be in compliance, one of the following actions must be taken:

•

If the total amount of all federal funds expended during the agency’s most recently

completed fiscal year equaled or exceeded $300,000.00, a copy of the audit

completed in accordance with federal regulations must be submitted to each funding

agency.

•

If the total amount of federal funds expended during the agency’s most recently

completed fiscal year was less than $300,000.00, a statement to that effect must be

submitted to each funding agency.

Please note that in calculating the total amount of federal funds expended, the amount must

include all federal funds received from the Department of Education and all other state or federal

agencies. The period of time to be considered is the agency’s most recently completed fiscal year

rather than the effective period(s) of the award(s) received.

Audit reports for state projects shall be made annually in accordance with Florida Statutes 216.349

and 10.600 of the Rules of the Auditor General.

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SECTION G -- GENERAL TERMS, ASSURANCES, AND CONDITIONS

FOR PARTICIPATION IN FEDERAL AND STATE PROGRAMS

July 1, 1998 G-19

Audit reports shall be sent in accordance with the revised OMB Circular A-133 to:

Department of Education Comptroller

325 West Gaines Street

944 Florida Education Center

Tallahassee, Florida 32399

Supplement, Not Supplant

Federal funds must be used to increase to the extent practical the level of nonfederal funds that would

be available in the absence of federal funds and, in no case, replace these non-federal funds.

The Stevens' Amendment

All federally funded projects must comply with The Stevens' Amendment of the Department of

Defense Appropriation Act, found in Section 8136 which provides:

When issuing statements, press releases, request for proposals, bid solicitations, and other

documents describing this project, the recipient shall clearly state: (1) the dollar amount of

federal funds for the project; (2) the percentages of the total cost of the project that will be

financed with Federal funds, and (3) the percentage and dollar amount of the total cost of the

project that will be financed by nongovernmental sources.

Travel

All travel performed in connection with approved project activities must be in compliance with Florida

Statutes 112.061 which covers per diem and travel expenses, and the procedures for subgrantees

(Section L - Green Book).