Current through Register 2024 Notice Reg. No. 38, September 20, 2024
The grant recipient shall comply with the following terms and conditions:
a) Quarterly Progress Reports. The grant recipient shall submit a quarterly progress report to the Board within 30 days following the end of each quarter. The report shall include, but not be limited to:
1) A statement that the program(s) is or is not on schedule, and a description of the program tasks or milestones and the status of each. Pertinent reports or interim findings shall be appended.
2) A discussion of any difficulties or special problems encountered in accomplishing the project tasks.
3) A financial report comparing costs to date with the approved scope of work and the original budget. The report should state whether the program(s) is progressing within the approved budget, and an explanation of any current or anticipated deviations. The report shall include a Balance Sheet showing the program's current assets and liabilities as well as a Statement of Expenditures.
4) A report of any changes in management personnel.
5) The report for the fourth quarter will be the Final Report required pursuant to (e) of this section.
b) Compliance. Grant recipients shall comply with all applicable federal, state and local laws, ordinances, regulations and permits. The recipient shall secure any permits or variances required by the DHS and EPA and any other authorities having jurisdiction over the program(s) including but not limited to, the California Integrated Waste Management Board and the appropriate Regional Water Quality Control Boards. The grant recipients shall maintain or revise all applicable permits, such as solid waste facility permits, as needed.
c) Auditing.
1) All grant recipients shall maintain an accounting system for the program that utilizes generally accepted accounting principles and practices. The Board, the State Controller's Office and the State Auditor General's Office or their designated representative(s) shall have absolute right of access to all of the grant recipient's records pertaining to the grant agreement in order to conduct reviews and/or audits.
2) In addition to accounting records, all source documents associated with the accounting records shall be maintained. Source documents include, but are not limited to, bid summaries, contracts with the grant recipient, change orders showing approval by a city or county engineer, purchase orders, invoices, paid warrants, time sheets, labor distribution reports and payroll registers.
3) The accounting records and source documents shall be retained by the grant recipient for at least three (3) years after expiration of the grant agreement, or until the completion of a Board action and/or resolution of issues which may arise as a result of any litigation, claim negotiation or audit.
4) If an audit reveals that grant funds have not been spent in accordance with the grant agreement, the recipient shall be required to forfeit the unexpended portion of the grant and repay any improperly spent monies, plus interest at the rate the state would have earned on this money had it remained in the Account. Such forfeitures shall revert to the Account.
d) Grant Termination. The Board may terminate any grant in whole, or in part, at any time before the date of completion, whenever it is determined by the Board as a whole, that the recipient has failed to comply with the terms or conditions of the grant agreement. The Board shall notify the recipient within five working days, in writing, of the determination, the reasons for the termination of the grant, and the effective date of termination.
e) Final Report. At the end of each fiscal year during which funds are received, the grant recipient shall submit a final report. The report shall be submitted within 60 days of the end of the fiscal year and include, but not be limited to:
1) A Table of Contents.
2) A brief summary of the objectives of the grant and how these objectives were accomplished.
3) Any findings, conclusions, or recommendations for additional activities which result from the successful completion of the program for the grant year. A statement, if applicable, of future public and/or private support to maintain or further develop the program.
4) A list of contractors who participated, in whole or in part, in the grant program, including the names, addresses and a description of their work.
5) Final Financial Statement for the Program. This report shall provide information that enables the Board to determine the final specific use for all grant funds. It shall indicate all other sources of funds utilized by the program. The report shall also account for all revenues generated by the program.
1. New section filed 8-30-90; operative 8-30-90 pursuant to Government Code section 11346.2(d) (Register 90, No. 46).
Note: Authority cited: Sections 46205 and 46208 Public Resources Code. Reference: Section 46401, Public Resources Code.
