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<br />00025l <br /> <br />ATTACHMENT K <br />Circular No. A-102 <br /> <br />UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS-IN-AID <br />TO STATE AND LOCAL GOVERNMENTS <br /> <br />BUDGET REVISION PROCEDURES <br /> <br />1. This Attachment promulgates criteria <br />followed by Federal grantor agencies <br />report deviations from grant budgets and <br />budget revisions. <br /> <br />2. The grant budget as used in this Attachment means the ap- <br />proved financial plan for both the Federal and nonfederal shares <br />to carry out the purpose of the grant. This plan is the <br />financial expression of the project or program as approved during <br />the grant application and award process. It should be related to <br />performance for program evaluation purposes whenever appropriate <br />and required by the grantor agency. <br /> <br />and procedures to be <br />in requiring grantees to <br />to request approvals for <br /> <br />3. For nonconstruction grants, State and local governments shall <br />request prior approvals promptly from grantor agencies for budget <br />revisions whenever: <br /> <br />a. The revision results from changes in the scope or the ob- <br />jective of the grant-supported program. <br /> <br />b. The revision indicates the need for additional Federal <br />funding. <br /> <br />c. The grant budget is over '100,000 and the cumulative <br />amount of transfers among direct cost object class budget <br />categories exceeds or is expected to exceed '10,000, or five <br />percent of the grant budget, whichever is greater. The same <br />criteria apply to the cumulative amount of transfers among <br />programs, functions, and activities when budgeted separately for <br />a grant, except that the grantor agency shall permit no transfer <br />which would cause any Federal appropriation, or part thereof, to <br />be used for purposes other than those intended. <br /> <br />d. The grant budget is '100,000, or less, and the cumulative <br />amount of transfers among direct cost object class budget cate- <br />gories exceeds or is expected to exceed five percent of the grant <br />budget. The same criteria apply to the cumulative amount of <br /> <br />(No. A-102) <br />