(11-15-90) SPECIAL PN
RD Instruction 1944-I
§1944.419 Final grantee evaluation.
Near the end of the grant period but prior to the last month, an evaluation of the grantee will be conducted by Rural Development. The State Director may use Rural Development employees or an organization under contract to Rural Development to provide the evaluation. The evaluation is to determine how successful the grantee was in meeting goals and objectives as defined in the agreement, application, this regulation, and any amendments.
(a) This is a quantitative evaluation of the grantee to determine if it met its goals in:
(1) Assisting the projected number of families in obtaining adequate housing.
(2) Meeting the goal of assisting very low-income families.
(3) Meeting the family labor requirement in §1944.411(h) and Exhibit B-2 of this subpart.
(4) Keeping costs within the guides set in §1944.407.
(5) Meeting other objectives in the Agreement.
(b) The evaluation is a narrative addressed to the State Director with a copy to the National Office, Single Family Housing Processing Division. It will be in 3 parts, namely; findings, recommendations, and an overall rating. The rating will be either unacceptable, acceptable, or outstanding, as follows:
(1) Outstanding if the grantee met or exceeded all of the goals in paragraph (a) of this section.
(2) Acceptable if the grantee met or exceeded all of the goals as defined in paragraph (a) except two.
(3) Unacceptable if the grantee failed to obtain an acceptable rating.
(c) After the State Director has reviewed the evaluation, a copy will be mailed to the grantee. The grantee may request a review of the evaluation with the District Director. This review is for clarification of the material and to dispute the findings if they are known to be wrong. The rating is not open for discussion except to the extent it can be proven that the findings do not support the rating. If this is the case, the District Director will file an amendment to the State Director.
RD Instruction 1944-I
§1944.420 Extension or revision of the grant agreement.
The State Director may authorize the District Director to execute on behalf of the Government, Exhibit C of this subpart, at any time during the grant period provided:
(a) The extension period is for no more than one year from the final date of the existing Agreement.
(b) The need for the extension is clearly justified,
(c) If additional funds are needed, a revised budget is submitted with complete justification, and
(d) The grantee is within the guidelines in §1944.407 of this subpart or the State Director determines that the best interest of the Government will be served by the extension.
§1944.421 Refunding of an existing grantee.
Grantees wishing to continue with self-help efforts after the end of the current grant plus any extensions should file Form SF-424, in accordance with §1944.410(e). It is recommended that it be filed at least 6 months before the end of the current grant period. Funds from the existing grant may be used to meet the conditions of a new grant to serve the same or redefined geographic area. If the grantee is targeting a different geographic area, a new preapplication must be submitted in accordance with §1944.410 and the grantee may apply for a predevelopment grant in accordance with §1944.410(d). In addition to meeting the conditions of an applicant as defined in §1944.411 of this subpart, the grantee must also have received or will receive an acceptable rating on its current grant unless an exception is granted by the State Director. The State Director may grant an exception to the rating if it is determined that the reasons causing the previous unacceptable rating have been removed or will be removed with the approval of this grant.
§1944.422 Audit and other report requirements.
The grantee must submit an audit to the appropriate Rural Development District Office annually (or biennially if a State or local government with authority to do a less frequent audit requests it) and within 90 days of the end of the grantee's fiscal year, grant period, or termination of the grant. The audit, conducted by the grantee's auditors, is to be performed in accordance with Generally Accepted Government Auditing Standards (GAGAS), using the publication "Standards for Audit of Governmental Organizations, Programs, Activities and Functions" developed by the Comptroller General of the United States in 1981, and any subsequent revisions. In addition, the audits are also to be performed in accordance with 7 CFR Parts 3015 and 3016 and Rural Development requirements as specified in this subpart. Audits of borrower loan funds will
(11-15-90) SPECIAL PN
RD Instruction 1944-I
be required. The number of borrower accounts audited will be determined by the auditor. In incidences where it is difficult to determine the appropriate number of accounts to be audited, auditors should be authorized by the State Director to audit the lesser of 10 loans or 10 percent of total loans.
(Revised 04-24-91, PN 163.)
(a) Nonprofit organizations and others. If determined necessary, these organizations are to be audited in accordance with Rural Development requirements OMB Circular A-110, A-133, and 7 CFR Part 3015. These requirements also apply to public hospitals, public colleges, and universities if they are excluded from the audit requirements of paragraph (b) of this section.
(1) An audit conducted by the grantee's auditor shall be supplied to the Rural Development District Director as soon as possible but in no case later than ninety (90) days following the period covered by the grant agreement.
(2) Auditors shall promptly notify United States Department of Agriculture's Office of the Inspector General Regional Inspector General and the Rural Development District Office, in writing, of any indication of fraud, abuse, or illegal acts in grantees use of grant funds or in the handling of borrowers accounts.
(3) Nonprofit organizations that receive less than $25,000 a year in Federal financial assistance need not be audited.
(b) State and local governments and Indian tribes. These organizations are to be audited in accordance with this subpart and 7 CFR Part 3016. The grantee will forward completed audits to the appropriate Federal cognizant agency and a copy to the Rural Development District Director. "Cognizant agency" means the federal agency assigned by OMB Circular A-128. Within USDA, the OIG shall fulfill cognizant agency responsibilities. Smaller grantees not assigned a cognizant agency by OMB should contact the Federal agency that provided the most funds. When USDA is designated as the cognizant agency or when it has been determined by the borrower that Rural Development provided the major portion of Federal financial assistance, the State Director will contact the appropriate USDA OIG Regional Inspector General. Rural Development and the borrower shall coordinate all proposed audit plans with the appropriate USDA OIG.