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<br />000232 <br /> <br />ATTACHMENT H <br />Circular No. A-102 <br /> <br />UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS-IN-AID <br />TO STATE AND LOCAL GOVERNMENTS <br /> <br />FINANCIAL REPORTING REQUIREMENTS <br /> <br />1. This Attachment prescribes requirements for grantees to re- <br />port financial information to grantor agencies and to request ad- <br />vances and reimbursement when a letter-of-credit method is not <br />used, and promulgates standard forms incident thereto. <br /> <br />2. The following definitions apply for the purposes of this <br />Attachment: <br /> <br />a. Accrued expenditures. Accrued expenditures are the <br />charges incurred by the grantee during a given period requiring <br />the provision of funds for: (1) goods and other tangible prop- <br />erty received: (2) services performed by employees, contractors, <br />subgrantees, and other payees: and (3) amounts becoming owed <br />under programs for which no current services or performance are <br />required. <br /> <br />b. Accrued inc~. Accrued income is the earnings during a <br />given period which is a source of funds resulting from (1) ser- <br />vices performed by the grantee, (2) goods and other tangible <br />property delivered to purchasers, and (3) amounts becoming owed <br />to the grantee for which no current services or performance are <br />required by the grantee. <br /> <br />c. Disbursements. Disbursements are payments in cash or by <br />check. <br /> <br />d. Federal funds author~. Funds authorized represent <br />total amount of the Federal funds authorized for obligations <br />establish the ceilings for obligation of Federal funds. <br />amount may include any authorized carryover of unobligated <br />from prior fiscal years. <br /> <br />the <br />and <br />This <br />funds <br /> <br />e. In-kind contributions. In-kind contributions represent <br />the value of noncash contributions provided by (1) the grantee, <br />(2) other public agencies and institutions, and (3) private or- <br />ganizations and individuals. In-kind contributions may consist <br />of charges for real property and equipment, and value of goods <br />and services directly benefiting and specifically identifiable to <br />the grant program. When authorized by Federal legislation, <br /> <br />(No. A-102) <br />