HomeMy WebLinkAboutResolution No. 5938RESOLUTION NO. 5938
A RESOLUTION AUTHORIZING THE SIGNING OF A
CONTRACT, LEASE OR AGREEMENT
THE CITY COUNCIL OF THE CITY OF SAN RAFAEL RESOLVES as follows:
The MAYOR and CITY CLERK are authorized to execute, on behalf of
the City of San Rafael, a contract, lease or agreement with
California Arts Council for Tandy Beal & Company Dancers
a copy of which is hereby attached and by this reference made a part
hereof.
I, JEANNE M. LEONCINI, Clerk of the City of San Rafael, hereby
certify that the foregoing resolution was duly and regularly intro-
duced and adopted at a
City held on Monday
regular meeting of the City Council of said
the 21st day of July ,
1980 , by the following vote, to wit:
AYES: COUNCILMEMBERS: Breiner, Jensen, Nixon & Mayor Mulryan
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: Miskimen
/vl • .
0EANNEI-M. LEONCINI, City Clerk
71f -'� G-' - F j
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M II UAIN LI t%V1\LL PIL_11 1 -- ATTOHNEY GUNERAL
Alt �1F' ALI FO FIN - A
C:. '•RE J. t1/7_,
IIS AG12EE''?TIENT, made and entered into this 1 St day of Jul y 1980 ,
:he State of California, by and between State of California, through its duty elected or appointed,
Alified and acting
E OF OFFICER ACTING FOR STATE
Director
tier cutJeu uie atate, unj
San Rafael Recreation Department
�El STATE AGENCY
❑ DEPT. OF GEN. SER.
CONTROLLER
0
NUMBER
Ar_- 0126
(ter called tho Crintractar.
'JESSETH: That the Contractor for and. in consideration of the covenants, conditions, agreements, and stipulations of the State
inafter expressed, does hereby agree to furnish to the State services and materials, as follows:
Orth service to be reniered by Contractor, amount to he paid contractor, time for Iterfornlance or complotiun,und attach plans and specificatinns, if any.)
Contractor shall fulfill the requirements of a participant in the California
Arts Council/National Endowment for the Arts Dance Touring Program for Fiscal
Year 1980-81 as described on the attached Schedule of Agreement.
Payee: San Rafael Recreation Department
P.O. Box 60
San Rafael, Ca. 94902
Phone: (415) 456-1112
Dates: July 1, 1980 - June 30, 1981
Total to be Paid: 1,750
provisions on the reverse side hereof constitute a part of this agreement.
TNESS WHEREOF, 'his agreement has been executed by the parties hereto. upon the date first above written_
STATE OF CALIFORNIA
CONTRACTOR
_ V
CONTRACTOR III a'NE9 THAN AN INOIVIOUAL. STATE WHETHER A CORPORA -ION
PARTNERSHI .ayT� -kafa
I Recreation Department
UTHORIZ D SI NA EI
BAY LAUT RIZE SIG
ATUREI
P'
Director
TI TLE
ADDRESS
P.O. Box
601San Rafael, CA. 94902
�IIJl.rl ON_::IIEE-S EACH BEARIrIG NA♦Iq OF CCNT4Arror.l
I
of General Services
AMOUNT ENC.,!3 I APPROPRIATION FUND
�spartrnent
Use ONLY g 1,750
UNENCUMBERED BALANCE ITEb1 CHAPTER STATUTES FISCAL YEAR
S43sd go_
ADJ. INCREASING ENCJ'ABRANCE FUNCTION
AOJ. OECREASING ENCUMBRANCE I LINE ITEM ALLOTMENT
0
T.B.A. NO. I a.4. NO.
1 l;crchy ra+tufa upon my non l,l•r.tinnnl knatvlt:,l�;u th,lt hurircted rural.
t I� ore uviall:1.11• !r -r r•I,. :v•rulcl and � r .....
t t Ili 'hr• .•�n'rIt11l.a ti'rt:r:d glNr:.:.
SIGNATLPE O: ACCOUNTIr,. O��-I�c9
TOAT'
$► v �i o7G
,] cl ( erahy certify that all conditions for Exemption sat )nrth in Stute adrnuustrutrve Atuntail secttuB 12-09
hnvo N!un c•nrnpllad with and the+ dor omerlt IS exempt fram renew by the th•partnn7rrt of Finance..
SIGNATURE OF OFFICER SIGNING O O ALF OF TH AGENCY DATE
1. The Contractor agrees to indemnify, defend and save harmless the State, its officers, agents
and employees from any and all claims and losses accrnnng or resulting to any and all contractors,
subcontractors, materialmen, laborers and any other person, firm or corporation furnishing or
supplying %vork, services, materials or supplies in connection with the performance of this contract,
and from any and all claims and losses accruin, or resulting to any person, firm or corporation
who may be injured or damaged by the Contractor in the performance of this contract.
2. The Contractor, and the agents and employees of Contractor, in the performance of this
agreement, shall act in an independent capacity and not as officers or employees or agents of
State of California.
3. The State may terminate this agreement and be relieved of the payment of -any consideration
to Contractor should Contractor fail to perform the covenants herein contained at the time and
in the manner herein provided. In the event of such termination the State may proceed with the
work in any manner deemed proper by the State. The cost to the State shall be deducted from
ary sum due the Contractor under this agreement, and the balance, if any, shall be paid the
Contractor upon demand.
4. W°thout the %vritten consent of the State, this agreement is not assignable by Contractor
either in whole or in part.
5. Time is the essence of this agreement.
6. No alteration or variation of the terms of this contrgct shall be valid unless made in writing
and signed by the parties hereto, and no oral understanding or agreement not incorporated herein,
shall be binding on any of the parties hereto.
7. The consideration to be paid Contractor, as provided herein, shall be in compensation for
all of Contractor's expenses incurred in the performance hereof, including travel and per diem,
unless otherwise expressly so provided.
Between
California Arts Council
and
SCHEDULE OF AGREEMENT
(Hereinafter called CAC)
San Rafael Recreation Department (Hereinarter called Contractor or Grantee)
for participation in the National Endowment for the Arts/CAC Dance Touring Program
for 1980-1981.
The Contractor does hereby agree to furnish to CAC the following services: (1-5)
1.. Under the terms of the CAC/NEA Dance Touring Program for Fiscal Year 1980-81,
to enter into contract for the following dance residency(s):
Grant
Company Dates Total Fee NEA/CAC CAC
Tandy Beal and Company
2/12-14/81 $3,500
$1 ,750
2. To abide by terms and conditions of the FY 1980-81 Dance Touring Program
Sponsor Guidelines.
3. To submit to the CAC Dance Tour Coordinator no later than one month prior to
the first day of the residency of said contractee a schedule of activities for
residency and, if required, a publicity and promotion schedule. The residency
schedule should reflect: detailed advance work to prepare the community for the
residency; broad involvement of the community in the activities offered during
the residency; and the taking advantage of the "residual" benefits of the en-
gagement.
4. To submit to the CAC Dance Tour Coordinator within 60 days after completion of
the residency of said contractee a description of the residency, including num-
bers of participants, admission charged for each activity, and income and ex-
pense report and an evaluation of successes and failure of the residency.
Programs, examples of publicity and promotion, and an invoice for the DTP share
of the company fee must accompany each evaluation.
5. To include in all programs and other published material related to. the Dance
Touring Program a special note that: a.(where NEA funds provided) "This engage-
ment is in cooperation with the California Arts Council and supported, in part,
by funds provided by the National Endowment for the Arts." b.(where NEA and CAC
funds provided) "This engagement is supported, in part, with funds provided by
-2 -
the National Endowment for the Arts and the California Arts Council." c.
(where CAC funds are provided) "This engagement is supported, in part, by
funds provided by the California Arts Council."
6. Upon submittal of the Residency and Budget Reports and invoice to the CAC
Dance•Tour Coordinator, CAC shall pay Contractor the grant fee as designated
for the specified residency.
7. CAC is only obligated for its share mentioned above to the extent that it
receives funds approved for such purpose during the terms of this agreement.
Notwithstanding any other provision of this agreement to the contrary, the
discharge of any financial obligation of the CAC hereunder shall be deferred
by the CAC until such time as it has received during this agreement funds
available for such purpose. CAC's execution of this agreement shall in any
case be dependent upon the receipt of properly executed copies hereof by
Contractor.
8. The Contractor must notify CAC of any changes in the contract with the dance
company or of any schedule changes. All such changes shall be subject to the
written approval of CAC.
9. The Fair Employment Practices Addendum, General State Requirements, 504 Handi-
capped Requirements, and the NEA Provisions are attached hereto and are hereby
made a part of this agreement. It is the Contractor's responsibility to read
and adhere -to the requirements of these attachments.
YSponsoY a
itial
SZgnat re of p son who
schedules residencies
uh� , / .
CAC Initia
FAIR EMPLOYMENT PRACTICES ADDENDUM
1. In the performance of this contract, the Contractor will not discriminate against any employee or applicant
for employment because of race, color, religion, ancestry, sex*, age*, national origin, or physical handicap.*. The
Contractor will take affirmative action to ensure that applicants are employed, and that employees are treated
during employment, without -egard to their race, color, religion, ancestry, sex*, age*, national origin, or physical
handicap*. Such action shall include, but not be limited to, the following: employment, upgrading, demotion
or transfer; recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compen-
sation; and selection for training, including apprenticeship. The Contractor shall post in conspicuous places, avail-
able to employees and applicants for employment, notices to be provided by the State setting forth the provisions
of this Fair Employment Practices section.
2. The Contractor will permit access to his/her records of employment, employment advertisements, applica-
tion forms, and other pertinent data and records by the State Fair Employment Practices Commission, or any
other agency of the State of California designated by Ehe awarding authority, for the purpose of investigation to
ascertain compliance with the Fair Employment Practices section of this contract.
3. Remedies for Willful Violation:
(a) The State may determine a willful violation of,the Fair Employment Practices provision to have
oceurrad upon receipt of a final judgement having that effect from a court in an action to which
Contractor was a party, or upon receipt of a written notice from the Fair Employment Practices
Commission that it has investigated and determined that the Contractor has violated the Fair Employ-
ment Practices Act and has issued an order, under Labor Code Section 1426, which has become final,
or obtained an injunction under Labor Code Section 1424.
(b) For willful violation of this Fair Employment Practices provision, the State shall have the right to
terminate this contract either in whole or in part, and any loss or damage sustained by the State in
securing the goods or services hereunder shall be borne and paid for by the Contractor and by his/her
surety under the performance bond, if any, and the State may deduct from any moneys due or that
thereafter may become due to the Contractor, the difference between the price named in the contract
and the actual cost thereof to the State.
*See Labor Code Sections 1411 - 1432.5 for further details. -
STO. 3 (4/77)
n
I
W
;, 504 —HANDICAPPED REGULATIONS
Regulations for Nondiscrimination
on the Basis of Handicap
These regulations implement section 504 of the Rehabilitation Act
of 1973, Pub. L. 93-112, 29 U.S.C. 794. Section 504 provides that
"no otherwise qualified handicapped individual shall, solely by
reason of his handicap, be excluded from,the participation in, be
denied the benefits of, or be subjected to discrimination under any
program or activity receiving federal financial assistance." The
regulations define and forbid acts of discrimination against
qualified handicapped persons in programs and activities receiving
federal financial assistance from the National Endowment for the
Arts. As employers, recipients are prohibited from engaging in
discriminatory employment practices on the basis of handicap and
must make reasonable accommodation to the handicaps of employees
unless the accommodation would cause the employer undue hardship.
As providers of services, recipients are required to make programs
operated in existing facilities accessible to handicapped persons,
to ensure that new facilities are constructed in a manner readily
'accessible to handicapped persons, and to operate their programs
in a nondiscriminatory manner.
For further information contact: Robert Wade, General Counsel,
National Endowment for the Arts, 2401 E Street, N.W., Washington,
D.C. 20506, 202-634-6588.
Grantees receiving only State funds should be aware that the
_..State is in the process of issuing similar regulations and
that grantees will be required to adhere to the regulations
during the course of this FY 80-81 grant even if they are not
receiving feueral NEA funds.
ARTICLE 11.
Section 3640. GENERAL STATE REQUIREMENTS:
(1) The following requirements, in addition to any special conditions incorporated in the California Arts Council
Funding Criteria, are applicable to and binding upon recipients of grants from the California Arts Council.
(2) NOTE: Federal funds cannot be used to match Federal funds. Most of the funds that are allocated in grants
from the CAC are State funds. However, the Council also receives funds from the Federal Government. Therefore, some grants
programs contain both federal and state funds. Caution should be used to insure that the proper matching occurs.
Section 3644. PRO/ECT DEFINED: As used in these provisions, the term "project" shall be deemed to include a
specific project or program, or administrative or on-going support for the organization affected.
(1) EXCESS COSTS: In the event that the project costs exceed the amount specified in the approved budget,
grantee agrees to complete the project and fund the cost above said budget from sources other than State funds.
(2) COST DISALLOWANCE: Grantee agrees to use the grant funds solely for the purposes of the approved project.
Cost items for the purpose of determining the "cost" of the project, as that term is used in these requirements, shall include
cash expended (or in lieu thereof, contractual obligations incurred for the project) and the fair value, as determined by the
Council, of services or products actually incorporated therein. The burden of proof shall be upon the grantee to establish such
cost items, and such cost items may be disallowed if not adequately supported by the records. Should grantee misapply any
grant monies, and fail to make restitution to the State of any amounts due under the terms of the grant agreement, in addition
to any other remedy provided by law, the State shall have, to the extent of its appropriate claim, an ownership in any funds or
property acquired with the use of such misapplied funds.
(3) ASSIGNMENT OR TRANSFER: This grant, or the project relating to this grant, shall not be assigned, sub -let,
or transferred, in whole or in part, without the prior concurrence of the California Arts Council.
(4) RETURN OF GRANT FUNDS EARMARKED BUT NO LONGER REQUIRED FOR SPECIFIC ITEMS: Where
the budget specifies that grant funds are to be used for specific items, and subsequent to the receipt of the grant, the grantee
obtains the same without cost, or at a reduced cost, the saving, except for good cause in the judgment of the California Arts
Council, shall be promptly returned to the State.
(5) INDEMNITY CLAUSE: Grantee agrees to defend the State of California, its officers, agents and employees,
against any claims and to pay any judgments obtained against the State of California, its officers, agents and employees, arising
from any services or materials furnished, or any injuries or other damages suffered by any party in connection with the conduct
of the project, and agrees to hold the State harmless.
(6) TERMINATION: If the California Arts Council determines subsequent to the approval of the project,
(1) grantee has failed to perform any of its obligations under the grant, (2) grantee has assigned, sub -let, or transferred any part
of the project in violation of Section 3 above, or (3) violated any of the other conditions of the signed contract, Council may in
its discretion terminate in whole or in part, the grant upon written notice to the grantee specifying the services terminated and
the effective date of termination. Within 60 days of such termination, grantee agrees to furnish the State an itemized accounting
of funds expended, obligated and remaining under the grant. Grantee right of appeal is determined by the regulations of the
State Control Board.
(7) REDUCTION OF STATE'S GRANT: Notwithstanding any other provision of these requirements, should the
project, to time of completion, or termination in whole or in part, cost less than the approved budgeted amount on which the
grant was based, grantee's matching amounts (including funds, or services or products incorporated into the project in lieu
thereof) shall be conclusively deemed to have been expended first, and the grant shall be reduced by any amounts remaining
after completion or termination of the project. Such remaining amounts shall be promptly forwarded to the Arts Council.
(8) TRAVEL EXPENSES: Limitation on Allowable Costs — The California .Arts Council will not recognize as a
matching cost, travel expenses, though included in the project budget.
-(9) COSTS RECORDS: Grantee shall maintain complete, accurate and current records of all income, including
obligations incurred with respect thereto. Such records, or copies of such records, shall be kept separate from other cost records.
During the duration of the project and for not less than four years after completion or termination of the project, grantee shall
make available for examination or audit any books, documents, papers or records pertaining to the project, to the California
Arts Council, State Controller or where pertinent, the Federal Government. Upon request of such parties, grantee shall furnish
at its own expense legible copies of material they deem pertinent.
(10) EVALUATION AND EXPENDITURE REPORTS: Grantee agrees to furnish at such times during or upon the
completion of the project, as may be determined by the State, and where requested by the State, on forms furnished by the
State, evaluation and expenditure reports relating to the project.
(11) INDEPENDENT CONTRACTOR: Grantee shall not represent to any person, foundation, group, organization
or government entity, whether employed by it or not, that it is acting as agent for the State or that it is entitled in any way to
act or incur obligations on behalf of the State.
(12) FAIR EMPLOYMENT PRACTICES ADDENDUM: The Fair Employment Practices Addendum, Standard
Form 3, (8/78) as amended from time to time, is herewith made a part of these General State Requirements.
(13) THIRD PARTIES: Nothing contained in the terms of the grant shall create or give to third parties, any claim
or right of action against the State.
(14) APPROVALS BY DEPARTMENTS OF FINANCE AND GENERAL SERVICES: This grant shall not be
deemed accepted, valid, or binding, on the part of the State unless approved by the Departments of Finance and/or General
Services of the State of California, where their approval is required.
(15) ENTIRE AGREEMENT: The terms of the grant, when the grant has been made, constitute the entire under-
standing between the parties hereto and no statement, promise, condition, understanding, inducement, or representation, oral
or written, expressed or implied, which is not contained herein shall be binding or valid. After the grant has been accepted by
the grantee, the terms of the grant shall not be changed, modified, or altered in any manner, except by an instrument in writing
executed by the parties hereto, subject, where required, to the approvals of the Departments of Finance and/or General Services.
(16) FEDERAL MINIMUM WAGE REQUIREMENTS: Grantee agrees that where the grant consists in whole or in
part of Federal funds, and/or State funds that all professional performers and related or supporting personnel employed on the
project will be paid, without subsequent deduction or rebate on any account, not less than the minimum compensation as deter-
mined by the Secretary of Labor to be the prevailing minimum wage of the State of California for persons employed in similar
activities. For the proper construction of this section, grantee is referred to Part 505 of Title 29 of this Code of Federal Regula-
tions, as last amended June 19, 1972, and as it may be further amended from time to time.
(17) MENTION OF THE "CALIFORNIA ARTS COUNCIL" AND "NATIONAL ENDOWMENT FOR THE ARTS"
OR ANY FEDERAL AGENCY SUPPORT: In any printed, visual or recorded matter, or in any exhibition, display or perfor-
mance, which describes or is prepared in connection with, or results in whole or part from the grant, mention shall be made of
the California Arts Council's support, and where the grant is derived in whole or in part from Federal funds, of the support of
the Federal Agency. Copies of printed matter containing such mention should be sent to the CAC with the evaluation report
required by the terms of the grant. Any documents containing such mention shall specify that any findings, opinion, or con-
clusions contained therein are not necessarily those of the California Arts Council and, where applicable, not necessarily those
of the Federal Government or the National Endowment for the Arts.
(18) EVALUATION: The final ten percent (1050) of the grant award will be withheld until grantee has submitted
the final evalution report.
NEA PROVISIONS
The California Arts Council is required to comply with standard regulations of the
federal government for all grants made under the auspices of the NEA. Those regu-
lations are contained in the Uniform Administrative Requirements for Grants -In -Aid
to State and Local Governments.
Some of these regulations require compliance on the part of the sub -grantee (your
organization). We are providing you with Attachments C, F and G for your informa-
tion and have underlined those sections pertinent to your responsibilities; you
should, however, familiarize yourself with the entire regulations.
If you have any questions about the following Attachments, please call the CAC
Contract Administrator, at (916) 445-1530.
Explanatory Note: In the following Attachments, the word:
"grantor" refers to the NEA,
"grantee" refers to the California Arts Council, and
"sub -grantee" refers to your organization.
Attachment C - Circular No.A-102
RETENTION AND CUSTODIAL REQUIREMENTS FOR RECORDS
1. This attachment sets forth record retention requirements for grants. Federal
grantor agencies shall not impose any record retention requirements upon grantees
other than those described below.
2. Financial records, supporting documents, statistical records, and all other
the following qualifications:
a) If any litigation, claim or audit is started before the expiration of
the 3 -year period, the records shall be retained until all litigations,
claims, or audit findings involving the records have been resolved.
b) Records for non -expendable property acquired with Federal funds shall
be retained for 3 years after its final disposition.
c) When records are transferred to or maintained by the Federal sponsor-
ing agency, the 3 -year retention requirement is not applicable to the
grantee.
3. The retention period starts from the date of the submission of the final ex-
penditure report or, for grants that are renewed annually, from the date of the
submission of the annual financial status report.
4. Grantees should be authorized by the Federal grantor agency, if they so desire,
to substitute microfilm copies in lieu of original records.
5. The Federal grantor agency shall request transfer of certain records to its
custody from grantees when it determines that the records possess long-term reten-
tion value. However, in order- to avoid duplicate record-keeping, a Federal grantor
agency may make arrangements with grantees to retain any records that are continuous-
ly needed for joint use.
6. The head of the Fedem-i grantor agency and the Com trc.Ller General of the Unite
States, or any of their duly authorized representatives, shall have access to any .
pertinent books, documents, papers, and records of grantees and subgrantees to make
audits, examinations, excerpts and transcripts.
7. Unless otherwise required by law, no Federal grantor agency shall place restric-
tions on grantees that will limit public access to the records of grantees that are
pertinent to a grant except when the agency can demonstrate that such records must be
kept confidential and would have been excepted from disclosure pursuant to the Freedom
of Information Act (5 U.S.C. 552) if the records had belonged to the grantor agency.
Attachment F - Circular No.A-102
MATCHING SHARE
1. This Attachment sets forth criteria and procedures for the allowability of cash and
in-kind contributions made by grantees, subgrantees or third parties in satisfying cost
sharing and matching requirements of Federal grantor agencies.
2. The following definitions apply for the purpose of this Attachment:
a) Project costs. Project costs are all allowable costs as set forth in the
Federal Management Circular No. 74-4 incurred by a grantee and the value of the
in-kind contribution made by the grantee or third parties in accomplishing the
objectives of the grant during the project or program period.
b) Cost sharing and matching. In general, cost sharing and matching represents
that portion of project costs not borne by the Federal Government. Usually, a
minimum percentage for matching share is prescribed by program legislation, and
matching share requirements are included in the grant agreements.
c) Cash contributions. Cash contributions represent the grantee's cash out-
lay, including the outlay of money contributed to the grantee by other public
agencies and institutions, and private organizations and individuals. When
authorized by Federal legislation. Federal funds received from other grants
may be considered as grantees' cash contributions.
d) In-kind contributions. In-kind contributions represent the value of non-
cash contributions provided by the grantee, and non -Federal parties. Only
when authorized by Federal legislation may property purchased with Federal
funds be considered as the grantee's in-kind contributions. In-kind contri-
butions may be in the form of charges for real property and non -expendable
personal property and the value of goods and services directly benefiting and
specifically identifiable to the project or program.
3. General guidelines for computing cost sharing or matching are as follows:
a) Cost sharing or matching share may consist of:
(1) Charges incurred by the grantee as project costs. (Not all charges
require cash outlays during the grant period by the grantee: examples
are depreciation and use charges for buildings and equipment).
(2) Project costs financed with cash contributed or donated to the grantee
by other non -Federal public agencies and institutions, and private organ-
izations and individuals.
(3) Project costs represented by services and real or personal property,
or use thereof, donated by other public agencies and institutions, and
private organizations and individuals.
Page 2.
b) All contributions, both cash and in-kind, shall be accepted as part of the
grantee's matching share when such contributions meet all of the following
criteria:
(1) Are verifiable from the grantee's records;
(2) Are not included as contributions for any other federally -assisted
program;
(3) Are necessary and reasonable for proper and efficient accomplish-
ment of project objectives;
(4) Are types of charges that would be allowable under FMC 74-4.
(5) Are not paid by the Federal Government under another assistance
agreement unless authorized under the other agreement and the laws
and regulations it is subject to.
(6) Are provided for in the approved budget when required by the Federal
agency; and
(7) Conform to other provisions of this Attachment.
4. Values for grantee in-kind contributions will be established at the grantee's
actual cost in accordance with FMC 74-4.
5. Specific procedures for the grantees in establishing the value of in-kind con-
tributions from non -Federal third parties are set forth below:
a) Valuation of volunteer services. Volunteer services may be furnished by
professional and technical personnel, consultants, and other skilled and un-
skilled labor. Volunteered service may be counted as cost sharing or matching
if the service is an integral and necessary part of an approved program.
(1) Rates for volunteer services. Rates for volunteers should be consistent
with those paid for similar work in other activities of the State or local
government. In those instances in which the required skills are not found
in the grantee organization, rates should be consistent with those paid for
similar work in the labor market in which the grantee competes for the kind
of services involved.
(2) Volunteers employed by other organizations. When an employer other
than the grantee furnishes the services of an employee, these services
shall be valued at the employee's regular rate of pay (exclusive of fringe
benefits and overhead cost) provided these services are in the same skill
for which the employee is normally paid.
b) Valuation of donated expendable personal property. Donated expendable per-
sonal property includes such items as expendable equipment,. office supplies,
laboratory supplies, or workshop and classroom supplies. Values assessed to
expendable personal property included in the cost or matching share should be
reasonable and should not exceed the fair market value of the property at the
time of the donation.
c) Valuation of donated non -expendable personal property, buildings and land
or use thereof.
(1) The method used for charging matching share for donated non -expend-
able personal property, buildings, and land may differ depending upon the
purpose of the grant as follows:
a) If the purpose of the grant is to furnish equipment, buildings,
or land to the grantee or otherwise provide a facility, the total
value of the donated property may be claimed as a matching share.
b) If the purpose of the grant is to support activities that re-
quire the use of equipment, buildings, or land on a temporary or
part-time basis, depreciation or use charges for equipment and
Page 3.
q/ls
buildings may made. The full value of equ ent or other capital
assets and fa,. rental charges for land may be made provided that the,
grantor agency has approved the charges.
(2) The value of donated property will be determined in accordance with
the usual accounting policies of the grantee with the following qualifica-
tions:
a) Land and buildings. The value of donated land and buildings may not
exceed its fair market value, at the time of donation to the grantee as
established by an independent appraiser (e.g., certified real property
appraiser or GSA representatives) and certified by a responsible offi-
cial of the grantee.
b) Non -expendable personal property. The value of donated non -expend-
able personal property shall not exceed the fair market value of equip-
ment and property of the same age and condition at the time of donation.
c) Use of space. The value of donated space shall not exceed the fair
rental value of comparable space as established by an independent ap-
praisal of comparable space and facilities in a privately owned build-
ing in the same locality.
d) Loaned equipment. The value of loaned equipment shall not exceed
its fair rental value.
6. The following requirements pertain to the grantee's supporting records for in-
kind contributions from non -Federal third parties.
a) Volunteer services must be documented and, to the extent feasible, supported
by the same methods used by the grantee for its employees.
b) The basis for determining the valuation for personal services, material_,
equipment, buildings, and land must be documented.
Attachment G - Circular No.A-102
STANDARDS FOR GRANTEE FINANCIAL MANAGEMENT SYSTEMS
1. This Attachment prescribes standards for financial management systems of grant -
supported activities of State, local, and federally recognized Indian tribal govern-
ments. Federal grantor agencies shall not impose additional standards on grantees
unless specifically provided for in other Attachments to this Circular. However,
grantor agencies are encouraged to make suggestions and assist the grantees in es-
tablishing or improving financial management systems when such assistance is needed or
requested.
2. Grantee financial management systems shall provide for:
a) Accurate, current, and complete disclosure of the financial results of each
grant program in accordance with reporting requirements set forth in Attachment H
to this Circular. When a Federal grantor agency requires reporting on an accrual
basis, the grantee shall not be required to establish an accrual accounting system
Put shall develop such accrual date on its reports on the basis of an analysis of
the documentation on hand.
b) Records that identify adequately the source and application of funds for grant -
supported activities. These records shall contain information pertaining to Fe-
deral awards and authorizations, obligations, unobligated balances, assets, li-
abilities, outlays, and income.
c) Effective control over and accountability for all funds, property, and other
assets. Grantees shall adequately safeguard all such assets and shall assure that
they are used solely for authorized purposes.
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d) Comparison of actu, outlays with budgeted amounts each grant. Also,
relation of financial information with performance or productivity data, in-
cluding the production of unit cost information whenever appropriate and re-
quired by the grantor agency.
e) Procedures to minimize the time elapsing between the transfer of funds from
the U.S. Treasury and the disbursement by the grantee, whenever funds are ad-
vanced by the Federal Government. When advances are made by a letter -of -credit
method, the grantee shall make drawdowns from the U.S. Treasury as close as
possible to the time of making the disbursements. Advances made by primary re-
cipient organizations (those which receive payments directly from the Federal
Government) to secondary recipients shall conform substantially to the same
standards of timing and amount as apply to advances by Federal agencies to pri-
mary recipient organizations.
f) Procedures for determining reasonableness, allowability and allocability of
costs in accordance with the provisions of Federal Management Circular 74-4.
g) Accounting records that are supported by source documentation.
h) Examinations in the form of audits or internal audits. Such audits shall be
made by qualified individuals who are sufficiently independent of those who au-
thorize the expenditure of Federal funds to produce unbiased opinions, conclusions,
or judgements. These examinations are intended to ascertain the effectiveness of
the financial management systems and internal procedures that have been established
to meet the terms and conditions of the grant. They should be made in accordance
with generally accepted auditing standards including the standards published by
the General Accounting Office, Standards for Audit of Governmental Organizations,
Programs, Activities, and Functions. It is not intended that each grant awarded
to the recipient be examined. Generally, examinations should be conducted on an
organization -wide basis to test the fiscal integrity of financial transactions, as
well as compliance with the terms and conditions of the Federal grants. Such tests
would include an appropriate sampling of Federal grants.Examinations will be con-
ducted with reasonable frequency, on a continuing basis or at scheduled intervals,
usually annually, but not less frequently than every two years. The frequency of
these examinations shall depend upon the nature, size, and the complexity of the
activity. These examinations do not relieve Federal agencies of their audit res-
ponsibilities, but may affect the frequency and scope of such audits.
i) A systematic method to assure timely and appropriate resolution of audit find-
ings and recommendations.
3. Primary grantees shall require subgrantees to adopt the standards in paragraph 21
above, except for the requirement in subparagraph 2(a), regarding reporting forms and
frequencies prescribed in Attachment H to this Circular.
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