290 DEPARTMENT RESPONSIBILITY IN MAINTAINING INTERNAL FINANCIAL RECORDS, FILES, AND DOCUMENTATION

APPENDIX II

 

SECTION M - 7 CFR, Part 3015, Uniform Federal Assistance Regulation (See Exhibit 1)

Many of the guidelines published in 7 CFR, Part 3015 are applicable to the financial and accounting operations associated with Extension programs. Unless otherwise indicated in this section, the Subparts of the Regulation are applicable to Extension Programs.

  1. Program Income (Subpart F)

    As specified in Section J above, income from the sale of publications and user fees is to be used to further approved Extension programs in accordance with 7 CFR 3015.41 (c).
  2. Cost Sharing and Matching (Subpart G)

    Subpart G applies to offset requirements for Smith-Lever funds subject to the following limitations. Offset funds for Section 3(b)(1) of the Smith-Lever Act must come from non-Federal sources. Offset funds for Section 3(b)(2) of the Act must be made available by the government of the covered Territories. Offset funds for Section 3(c) of the Act must be met from public funds from non-Federal sources.

    The source of funding for the District of Columbia share of D.C. Extension costs is not specified by law and thus Subpart G applies in its entirety.
  3. Standards for Financial Management System (Subpart H)

    Section J supplements specific standards and requirements of Subpart H.
  4. Audits (Subpart I)

    Audit procedures for Extension Service recipients are described in Section J, 18 of this chapter.

    Subpart I (3015.77 -- Higher Education Audits) has been superseded by 7 CFR 3051.
  5. Financial Reporting Requirements (Subpart J)

    ES requested and received a deviation from the financial reporting requirements of Attachment G of OMB Circular A-110 (Financial Reporting) via a letter received from OMB on September 19, 1979. Financial reporting requirements for Extension programs are stated in Section L of this chapter.
  6. The Director and 1890 Administrator are responsible for monitoring and reporting the performance of State Extension programs as called for in Section 3015.90 of Subpart K.

    Section 3015.92 of Subpart K also requires recipients to submit a performance report (technical report) that briefly presents information for each program, functions, or activity involved as prescribed by the Federal sponsoring agency.

    ES requires that a report designed to provide information on work accomplishments in the program area of agriculture and natural resources, home economics, community resource development and 4-H youth be submitted annually. This report is considered to meet the requirements of Section 3015.92 of Subpart K. The report includes two parts:
bulletExpended staff years by program area and program components and national ethnic contacts by program area.
bulletNarrative report of accomplishments.

ES conducts program and administrative reviews at State Extension offices and provides on-site technical assistance as may be necessary in accordance with Section 3015.94.

  1. Payment Requirements (Subpart L)

    This Subpart is inapplicable to Extension funds because State Extension Services receive payments by Letter of Authorization in the DHHS Payment Management System. State Extension Services receive payments by Letter of Authorization.

    See Section H of this chapter for applicable instructions.
  2. Programmatic Changes and Budget Revisions (Subpart M)

    Extension's formula funded programs are exempted from this subpart pursuant to 7 CFR 3015.110 (b). Budget revisions are addressed in Section F.3 of this chapter.
  3. Grant/Subgrant Closeout, Suspension and Termination (Subpart N)

    The conditions for termination of Extension's formula funded programs are defined by the relevant statutes and this Subpart is inapplicable.
  4. Application for Federal Assistance (Subpart Q)

    Extension formula funded programs are exempt from this Subpart (7 CFR 3015.150(a)). Special Projects (see Section D.5 above) funded under Section 3(d) of the Smith-Lever Act, however, are subject to this Subpart (7 CFR 3015.150(b)).
  5. Procurement (Subpart S)

    Institutional policies should be followed but as a minimum the standards established in Subpart S should be met.
  6. Cost Principles (Subpart T)

    Section K of this chapter describes the allowable and unallowable use of Extension funds in accordance with OMB Circular A-21 (as required by 7 CFR 3015.192) and applicable statutes.
  7. Miscellaneous (Subpart U)

    Institution policies should be followed where applicable. As a minimum, the standards established in Subpart U should be met.
  8. Intergovernmental Review of Department of Agriculture Programs and Activities (Subpart V)

    Subpart V is not applicable to Extension's mandatory formula funds.

 

 

 

Revised May 1994