HomeMy WebLinkAbout2009-012 Coop Ext - Tobacco Trust Fund & Golden Leaf Foundation for Value Added Center
-Please return this copy to -
Grant Number 2008-041-22 Clerk to the Board's office for PAF
GRANT AGREEMENT BETWEEN THE N.C. TOBACCO TRUST FUND
COMMISSION AND ORANGE COUNTY, NORTH CAROLINA
This Grant Agreement ("the Agreement") is entered into this ~ of 2009
("Effective Date") by and between the North Carolina Tobacco Trust Fund Commission ("the
Commission"), an agency of the State of North Carolina organized pursuant to Article 75 of
Chapter 143 of the N.C. General Statutes and Orange County, North Carolina, a local
governmental entity with its principle place of business at 110 E. King St., Hillsborough, NC
27278 ("the Grantee") (together "the Parties" and each in the singular "the Party").
In consideration of mutual promises and such other valuable consideration as is set out in this
Agreement, the Parties do mutually agree to the following:
Section I. Term.
This Agreement shall commence on the Effective Date and shall terminate on or before
December 30, 2010 ("Termination Date") unless sooner terminated pursuant to this Agreement.
Section II. Scone of the Grant.
The purpose of this Grant is to fund equipment purchases and support the development of a
regional shared-use food and agricultural processing facility to be located in Hillsborough,
NC ("Project"). In performing this Project, the Grantee shall develop, perform and complete the
work set out in the Project Scope of Services contained in Exhibit A. Exhibit A, which
incorporates the Grantee's application for the Project, is expressly incorporated by reference and
is made a part of this Agreement. The Grantee's application for the Project is therefore also
incorporated by reference and made a part of this Agreement.
If there is a conflict among or between this Grant Agreement, the Project Scope of Services
contained in Exhibit A, or the Grantee's application for the Project, provisions of this Grant
Agreement shall first control, then provisions of Exhibit A, Scope of Services shall control, and
finally the Grantee's application shall control.
If the Grantee uses any of the funds disbursed from the Commission under this Agreement to
grant funds to other entities as part of the Project ("Subgrantees"), it must require its Subgrantees
to comply with certain reporting requirements of Section VII of this Agreement and certain
record keeping provisions of Section VIII of this Agreement. Subgrantees must also comply with
certain parts of Sections IV, V, VII, VIII, IX, XII and XV of this Agreement as is provided for in
those Sections.
Section III. Changes in the Proiect
A. The Commission must authorize any changes with respect to the Project in writing
including any changes the Grantee requests be made to budgeted line items as provided in
Exhibit A attached. The Grantee may not make changes to budgeted line items
without first getting written authorization from the Commission.
B. The Grantee shall immediately notify the Commission of any change in conditions or
applicable law or any other event which may significantly affect its ability to perform the
Project in accordance with the provisions of Section II above, including but not limited to
loss of other funding. In the event of any such significant change, the Commission
reserves the right to terminate this Agreement.
Section IV. Funding.
A. The Commission grants to the Grantee an amount not to exceed $479,000 for the Project
to be disbursed as described in Section V below.
B. The Grantee represents and warrants that all sums as may be awarded under this grant
shall be utilized exclusively for the purpose of the Project.
C. In the event the Grantee or, if applicable, any of its Subgrantees breaches any of the
material terms or conditions of this Agreement, the Grantee agrees to repay to the
Commission the full amount of sums awarded under this Agreement and any interest that
has accrued on that sum.
Section V. Method of Payment.
A. The Commission shall disburse the sum of up to $479,000 in installments reimbursing the
Grantee for amounts spent on or encumbered for the Project. The Grantee shall request
payments by submitting a Financial Request Form (Exhibit C) to the Commission no
more frequently than monthly. The Financial Request Form shall certify that the Grantee
has performed the work required under the Scope of Services and shall include
documentation of the amounts for which the Grantee requests reimbursement. The
Commission shall disburse a check as soon after receiving the request for funds as
possible. The Grantee must show to the Commission's satisfaction how this payment has
been used to accomplish the terms of the Agreement before any further funding will be
disbursed pursuant to this Agreement.
B. The Commission shall withhold 5% of the total funding or $23,950 to be disbursed upon
the satisfactory conclusion of the Project which conclusion shall include a Final Report as
described in Section VILE below. If the Grantee has unspent cost reimbursement funds
remaining at the end of the Project, the Commission may at its election subtract this
amount from the final payment due to the Grantee.
C. If the Grantee or, if applicable, the Grantee and its Subgrantees, cannot show to the
satisfaction of the Commission that it has or they have spent grant monies to accomplish
the terms of the Agreement, the Commission may decline to disburse money until such a
showing is made.
Section VI. Indeaendent Status of the Parties.
A. The Parties are independent entities and neither this Agreement nor any provision of it
shall be deemed to create a partnership or joint venture between the Commission and the
Grantee.
B. The Grantee shall not represent itself as an agent of the Commission nor is the
Agreement intended to be construed so as to make the Grantee an agent of the
Commission. The Grantee shall not have the ability to bind the Commission to any
agreement for payment of goods or services, nor shall it represent to any person or entity
that it has such ability.
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C. All expenses incurred by the Grantee aze its sole responsibility and the Commission shall
not be liable for the payment of any obligations incurred in the performance of the
Project.
D. The Parties agree that this agreement has not been made for the benefit of any third
parties and no third party to this agreement has authority to attempt to enforce it in any
way.
Section VII. Reports.
A. The Grantee's fiscal yeaz is the twelve months beginning in July.
B. The Grantee will furnish the Commission with detailed written Project Reports reflecting
calendaz year quarterly data (data for the quarter through the end of March, data for the
.quarter through the end of June, data for the quarter through the end of September, and
data for the quarter through the end of December) or at such other periods as may be
mutually agreed upon. All reports shall be furnished in the format described in Exhibit B
and Exhibit C and shall be supplied to the Commission no later than fifteen (15) days
after the end of the period which is being reported.
C. As provided in Exhibit D to this Agreement, the Grantee if anon-governmental
organization shall also provide annual reports pursuant to N.C. Gen. Stat. 143C-6-23 and
Rules promulgated pursuant to that statute by the Office of State Budget and
Management. Subgrantees shall comply with any applicable provisions contained in G.S.
143C-6-23 as well as any Rules promulgated thereunder. The Grantee further agrees that
if it or its Subgrantees do not file the reports required by G.S. 143C-6-23, the
Commission cannot disburse grant funds to it. If the Grantee has Subgrantees, the
Grantee must be able to demonstrate that it has complied with N.C. Gen. Stat. 143C-6-23.
D. Project Reports shall describe the status of the Project, progress made by the Grantee
towazd achieving the purpose(s) for which the funds were awarded, notable occurrences
and any significant problems encountered and steps taken to overcome the problems.
Failure to submit a required report by the scheduled submission date may result in the
withholding of any subsequent grant payment until the Commission is in receipt of the
delinquent report.
E. The Grantee agrees that within thirty (30) days after the conclusion of the Project as
described in Section II above, a Final Report shall be submitted to the Commission which
describes the activities and accomplishments of the Project. The Final Report will
include a review of performance and activities over the entire project period and will
include aone-page program summary which the Commission can use for future
publication. In that summary, the Grantee will describe the Project, how it was
implemented, to what degree the established Project objectives were met, the difficulties
encountered, what aspects of the tobacco related segment of the State's agricultural
economy the Project changed and the Project cost. In addition, the Final Report shall
also include an Exhibit C which shall show the final financial report of the use of grant
funds by category (i.e., salaries, material, equipment, etc.) showing all expenditures
during the entire term of this Agreement, and shall also report the sources, amounts and
use of all other funds used to support the Project.
F. The Commission reserves the right to request information from the Grantee which will
assist the Commission with evaluation of the short-and long-range impact of its
programs. The Grantee recognizes that such requests may occur after termination of this
Agreement and agrees, to the extent possible, to provide such information to the
Commission.
Section VIII. Proiect Records.
A. The Grantee agrees to maintain full, accurate and verifiable financial records, supporting
documents, and all other pertinent data for this Project in such a manner so as to identify
and document clearly the expenditure of the Commission funds provided under the
Agreement separate from accounts for other awards, monetary contribution or other
revenues sources for this Project. The Grantee must require any Subgrantees to maintain
the same records.
B. The Grantee shall retain all financial records, supporting documents and all other
pertinent records related to the Project for a period of five (5) years from the Termination
Date. In the event such records are audited, all Project records shall be retained beyond
such five-year period until any and all audit findings have been resolved. The Grantee
must require any Subgrantees to retain all records for five (5) years from the Termination
Date or from the resolution of any audit findings, whichever is later.
C. The Grantee agrees to allow the State Auditor or the State Auditor's designee to enter its
premises and examine its records in accordance with N.C. Gen. Stat. 147-64.7 and further
agrees to permit the State Auditor to examine work papers in the possession of the
Grantee's auditors. The Grantee shall require any Subgrantees to permit the State
Auditor or the State Auditor's designee the same access to the Subgrantees' records and
work papers.
D. The Grantee further agrees to make available to the Commission or its designated
representative all of its records which relate to the Project and agrees to allow the
Commission or its representative to audit, examine and copy any and all data, documents,
proceedings, records and notes of activities relating in any way to the Project. Access to
these records shall be allowed upon request at any time during normal business hours and
as often as the Commission or its representative may deem necessary.
E. In the event the Grantee dissolves or otherwise goes out of existence before the
Termination Date or before five years from the Termination Date has elapsed, records
produced under this contract will be turned over to the Commission.
Section IX. Subcontractine.
A. The Grantee or any of its Subgrantees shall not subcontract any of the work contemplated
under this contract without obtaining prior written approval from the Commission.
B. Any approved subcontract shall be subject to all terms and conditions of this Agreement
and the Grantee and any Subgrantees shall not be relieved of any of the duties and
responsibilities of this Agreement by the approved subcontract. The Grantee shall be
responsible for the performance of any subcontractor and the subcontractor shall provide
sufficient information to the Grantee or any of its Subgrantees to allow the Grantee to
comply with all terms and conditions of this Agreement.
Section X. Publicity and Publications
A. Any published or distributed reports, data, or other information shall contain an
acknowledgment of the support of the Commission as well as a disclaimer statement to
the following effect: Any opinion, finding conclusion or recommendations expressed in
this publication are those of the author(s) and do not necessarily reflect the view and
policies of the North Carolina Tobacco Trust Fund Commission. Upon publication of
materials resulting from the work of the Project, the Grantee shall furnish a minimum of
two copies of reports to the Commission. The Grantee shall acknowledge the support of
the Commission by including its logo on printed information, presentations and other
materials produced pursuant to the Project.
B. At the request of the Commission, the Grantee shall place signage at the Project site or
sites identifying the Project as receiving Commission Funds. This signage shall be in
mutually agreeable wording and format.
C. Subject to the requirements of Section X.A above, the Grantee may publish or arrange for
the publication of information resulting from work carried out under this Agreement;
however, the information shall not be marketed for profit by the Grantee.
D. If work done pursuant to the Agreement results in any intellectual property right accruing
to the Grantee, the Grantee hereby grants to the Commission an assignable royalty-free,
non-exclusive irrevocable license to publish, translate, reproduce, deliver, perform or use
the material covered by the intellectual property right.
Section XI. Termination & Availability of Funds
A. Either Party shall have the ability to terminate this Agreement on thirty days' written
notice.
B. If after notice and reasonable opportunity to cure a defect or problem, the Grantee fails
for any reason to fulfill in proper manner its obligations under this Agreement, or violates
any of the material terms or conditions of this Agreement, the Commission shall have the
right to terminate this Agreement by giving fourteen (14) days written notice to the
Grantee of such termination. In such event, the Commission shall have no responsibility
to make additional payments under this Agreement after the Termination Date. No
further expenditures shall be made under this Agreement upon notice of termination
except for such work as shall have already been performed prior to the notice of
Termination Date and the Grantee shall repay all unspent grant funds upon the demand of
the Commission together with any interest accrued on those unspent funds.
C. The Commission's obligation to pay any amounts under this Agreement is contingent
upon the availability of funds to it to fund the Project. In the event that funds for this
Project become unavailable, the Commission may terminate this Agreement immediately
upon facsimile notice to the Grantee. In the event of notice of the unavailability of funds,
all obligations of the Commission to make payments under this Agreement shall cease as
of the date of the notice of termination for unavailability of funds except for such work as
shall have already been performed prior to the date of the notice of termination for
unavailability of funds.
Section XII. Liabilities and Loss
A. The Commission assumes no liability with respect to accidents, bodily injury, illness,
breach of contract or any other damages, claims or losses arising out of any activities
undertaken by the Grantee or any of its Subgrantees under this Agreement, with respect
to persons or property of the Grantee, Subgrantee or third parties.
B. The Grantee agrees to obtain insurance to protect itself and others as it may deem
desirable, or, if it elects not to obtain such insurance, it represents that it has adequate
resources available to it for this purpose.
C. To the extent permitted by law, specifically including N.C. Gen. Stat. 153A-435, the
Grantee agrees to indemnify, defend and save harmless the Commission and its officers,
agents and employees against any liability, including costs and expenses and attorneys
fees for the Grantee's or any Subgrantee's(s'}uiolation of any proprietary right or right of
privacy arising out of the publication, translation, reproduction, delivery, performance,
use or disposition of any information published resulting from the work of the Project or
based on any libelous or other unlawful matter contained in such information.
D. To the extent permitted by law, specifically including N.C. Gen. Stat. 153A-435, the
Grantee also further agrees to indemnify, defend and save harmless the Commission and
its officers, agents and employees from any other person, firm or corporation furnishing
or supplying work, services, material or supplies in connect with the Project and the
performance of this Agreement and from any and all claims and losses accruing or
resulting to any person, firm or corporation who may be injured or damaged by the
Grantee, any Subgrantees or any of their agents in the performance of the Project.
Section XIII. Entire Agreement
A. This Agreement and its Exhibits contain the entire understanding between the Parties.
B. The agreement may be amended only in writing duly executed by authorized persons
for the Commission and the Grantee.
Section XIV. Grantee Representation and Warranties
The Grantee hereby represents and warrants that:
A. The Grantee is duly organized and validly existing under the laws of the State of North
Carolina.
B. This Agreement constitutes a binding obligation of Grantee, enforceable against it in
accordance with its terms. The execution and delivery of this Agreement have been duly
authorized by all necessary action on the part of Grantee and does not violate any
applicable organizational documents of the Grantee or any agreement or undertaking to
which it is a party of by which it is bound.
C. There is no action, suit, proceeding, or investigation at law or in equity or before any
court, public board or body pending or to the Grantee's knowledge, threatened against or
affecting it, that could or might adversely affect the Project or any of the transactions
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contemplated by the Agreement or the validity or enforceability of this Agreement or the
Grantee's ability to discharge it obligation under this Agreement.
D. If any consent or approval is necessary from any governmental authority as a condition to
the execution and delivery of this Agreement by the Grantee or the performance of any of
its obligations under the Agreement, all such requisite government consent or approvals
have been obtained.
Section XV. Saecial Provisions and Conditions
A. Nondiscrimination. The Grantee agrees not to discriminate by reason of age, race,
religion, color, sex, national origin or handicap in the performance of this Agreement.
B. Compliance with Laws. The Grantee shall at all times observe and comply with all laws,
ordinances, rules and regulations of the state, federal and local governments which many
affect the performance of the Agreement.
C. Non-Assignability. The Parties shall not assign any interest in the Agreement; provided,
however, that claims for money due to the Grantee from the Commission under this
Agreement may be assigned after notice and approval of the Commission.
D. Personnel. The Grantee represents that it has or will secure at its own expense all
personnel required to cant' out and perform the scope of services required under this
Agreement. Such personnel shall be fully qualified and shall be authorized under state
and local law to work on the Project. Such employees shall not be employees of the
Commission.
E. Restriction on use of the funds. The Grantee will expend funds consistent with the terms
and conditions of this Agreement. Failure to do so may result in legal action to recover
funds spent inconsistently with the terms and condition of this Agreement without further
notice. If the Grantee has Subgrantees, the Grantee must require this restriction on use of
funds by all of its Subgrantees.
F. Taxpayer Identification Number. The Grantee and any Subgrantees must provide
taxpayer identification information to the Commission prior to receiving funds under this
Agreement.
G. Exhibits. All Exhibits to this Agreement are expressly incorporated by reference and
made a part of this Agreement.
Section XVI. Notice.
A. All notices required by this Agreement with the exception of Notice provided pursuant to
Section XI.C shall be in writing and shall be deemed given when personally delivered or
when deposited in the United States mails, certified, return receipt requested, first class,
postage prepaid and addressed as follows:
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If to the Commission: Mr. William Upchurch
Executive Director
N.C. Tobacco Trust Fund Commission
1080 Mail Service Center
Raleigh, NC 27699-1080
Tel: (919) 733-2160
Fax: (919) 733-2510
If to the Grantee: Ms. Laura Blackmon
County Manager
Orange County
PO BOX 1177
Hillsborough, NC 27278
Tel: (919) 245-2330
Fax: (919) 644-3008
B. Each Party may designate another Notice recipient by written communication to the other
Party.
Section XVII. Construction
This Agreement shall be construed and governed by the laws of the State of North Carolina.
The Parties do hereby execute this Agreement in duplicate originals:
N.C. Tobacco Trust Orange County
Fund Commission
~/ ~
~.(~~...
John William Carter, III M .Valerie Fous
Chairman Chair, Board of County Commissioners
Grant Number 2008-041-22
EXHIBIT A
SCOPE OF SERVICES
Project #: 2008-041-22
PIEDMONT VALUE-ADDED SHARED-USE FOOD &
AGRICULTURAL PROCESSING CENTER
ORANGE COUNTY, NORTH CAROLINA
Orange County North Carolina shall carry out the terms of this contract as follows:
1. General Project Description and Justification:
Orange County North Carolina is a unit of local government headquartered in
Hillsborough, NC. The purpose of this Grant is to support development of a regional
shared-use food and agricultural processing facility to be located in Hillsborough,
NC. Commission funds will support equipment acquisition, personnel, and
operations over atwo-year period. Farmers from 22 counties in North Carolina will
benefit from this project.
This is a QAP project that promotes community economic development for areas
experiencing economic distress at the farm and manufacturing level. Orange County
North Carolina will monitor the results of this project by tracking the progress on
developing a viable value added processing center. The center will meet FDA
requirements for food manufacturing and will serve farmers, small businesses and
individuals in need of facilities and training for commercial production and marketing
of value-added food products. Specific activities to be monitored shall include
progress in developing training programs and services to tobacco farmers who are
considering diversification, making equipment and services available to farmers and
other clients, and enabling local institutions to make use of storage space that
permits them to increase use of locally grown foods.
Orange County North Carolina shall recognize the Tobacco Trust Fund Commission
as a supporter of this project through all documents and publications related to the
project, signs used for the project and in public speeches and announcements.
2. Approved TTFC Project Expenses
A roved Gr ant Funded Ex enses
Item Descri tion Cost
Equipment Acquisition and
Installation Commercial grade
equipment for food
rocessin and acka in
$357,000
Executive Director, Salary &
Benefits
Full-Time
60,000
Legal, Accounting, and
Professional Services
$2,300
Office Su lies $1,500
Cleaning Supplies & Waste
Mana ement
$4,000
Marketin $5,000
E ui ment Maintenance Parts and Labor $10,000
Staff Travel $1,000
Insurance $4,000
Buildin Maintenance & Utilities $34,200
Total $479,000
3. Project Reporting and Funding Requests:
Orange County North Carolina shall adhere to the terms and conditions contained in
this contract which include filing quarterly reports within 15 days of the last business
day of the quarter by using the form shown in Exhibit B to this contract. This report
should also include photos, printed materials, etc, which help to further explain the
results of the project.
Orange County North Carolina shall also request funds as previously agreed upon in
Section V of this contract by using Exhibit C -Financial Request Form. Within 30
days of completion of the project, Orange County North Carolina shall provide a final
report detailing the project's activities and successes.
Orange County North Carolina shall comply with the reporting requirements pursuant
to N.C. Gen. Stat. § 143C-6-23.
4. Grant Application Incorporated by Reference:
Orange County North Carolina grant application submitted for this project is herein
incorporated by reference. Satisfactory progress on this project will be measured by
this scope of services which includes services as presented in the application.
To the extent there is a conflict among the provisions of the grant applications, the
Grant Agreement or this Scope of Services statement, provisions of the Grant
Agreement shall first control, then provisions of this Scope of Services statement
shall control and finally provisions of the grant application shall control.
5. Special Provision:
Use of Commission funds is contingent upon securing additional funds necessary for
facility renovation.
2
TOBACCO TRUST FUND COMMISSION
Exhibit B: Grantee Quarterly & Final Report Form
Quarterly Report Period: to
^ Quarterly Report
^ Flnal Report -The Final Report must ALSO include a summary of how the project
goals and objectives were met, resulting benefits and future status of project.
The Final Report will include a detailed financial statement on how the grant
funds were spent.
Date Submitted: Contact Person:
(To be filed no later than fifteen days after the end of the third month of the calendar quarter)
Project Title:
Grantee:
Address:
Phone: Email:
Start date of the project:
County:
Anticipated completion date:
1. PROJECT NARRATIVE: On a separate page or pages, write a summary of progress on your project for this
report period. Provide a minimum half page narrative summary addressing the status of each of the project
objectives noted in Exhibit A "Scope of Services" plus any other pertinent information.
In addition to the summary, your quarterly narrative report should also address any of the following issues
affecting your project during this last quarter:
a) Explain any project costs that were below or above expectations.
b) Explain any problems your project has encountered and steps taken to overcome them.
2. STATUS (check pertinent boxes):
Protect Status: ^ On Schedule ^ Completed ^ Delayed ^ Canceled
Project Cost Status: ^ Cost Unchanged ^ Cost Overrun ^ Cost Underrun
3. PROJECT IMPACT NARRATIVE: On a separate page or pages, write a summary of how grant-funded
activities are affecting specific populations of people. Who are these people and how many are being served?
Where do these people live? Name specific counties, towns, or neighborhoods.
4. PROJECT IMPACT TABLE: Complete all line items that pertain to your project and the activities funded by
our rant.
IMPACT TYPE Quarter) Im act Project to Date
Jobs Created
Workers Re-Em to ed
Former Quota Holders Assisted
Worker Skills U raded # of Workers
Persons Receivin Increased Educational Trainin
Amount of New Income for Former Tobacco Workers
Current or Former Tobacco Farmers Assisted
Acres of Farmland Protected
Acres of New Cro Production
Total Number of Peo le Served
Dollars Levera ed
State Tax Revenue Generated
Other Ex lain
Other Ex lain
5. EXHIBIT C: Attach your most recent Exhibit C, Financial Request Form, with the signature of the Chief
Financial Officer.
Authorized Signature:
Project Number:
Print Name: Title:
TOBACCO TRUST FUND COMMISSION
EXHIBIT C, FINANCIAL REQUEST FORM _ _ _ _ __ PURPOSE FOR FILING C_H_E_CK ONE)
~ ~ ~ ~ ~ ,REQUEST FOR FUNDS ~~ ~~~~~~
r iQUARTERLY REPORT
Number:
Title:
Signature of Chief Financial Officer
A B
Itemized Expenditures as Shown in Exhibit A, TTFC Budget as
Scope of Services Shown in Scope of
Services
Totals ~ $0.00 ~
i~vic: a any amp
Amount Expended
List other revenue sources for this project
TOTAL 0.00
TTFC Grant Amount:
Payment Request Number:
Amount This Request:
C D E F G
TTFC Amount
Previously
Re nested
9 Amount of TTFC
Funds Expended To
Date
TTFC Amount This
Request Total Requested
TTFC Funds
(Columns C plus E) Unrequested TTFC Funds
Remaining (Columns B
minus F)
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
0 0:00 0.00
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
0 0.00 0.00
$0.00 $0.00 $0.00 $0.00 $0.00
.. v a.c ucga^^.cy cvmac^ ^uc a arm, uwucu~a~cry.
` }Y~ '~'-.d- 4 L F : S y ~ ~ r:.« '. ~~t_ ,.- T 4',~''r f:" s ~ ,..~ Y ''~ y~, y -
~I~a~~httaCl;~allrlnvdlces/documentation to substantiake~ou~t'~eghesr•fo futtd~ '~ -~
.i yi ".c~ ~t f#~ !~ ~.~fic,.r t' L ,. ~.YT Y ~"1 n Ls 'Y.' .~.~. ..~,.`.~~h' c~ 7
~ ~ ~,.
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•,
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t. v- ~.: ~ ...,i ;•, bra t,,~.v r;, ~-
°Signature of the Flnanclal;Offieer'on this,document certlfies,tt~~t the~work for which funds~are
.._ - - .
`egtlested has l3eehdo,ne~consistent-with the Scope_of Services: ~~ ~Kf ~ - - ~'
}~ ~ ~~~
Revised 11-2008
Exhibit p
Notice of Certain Reporting and Audit Requirements
Grantee shall comply with the all rules and reporting requirements established by statute or administrative rules. For
convenience, the requirements of 9 N.C.A.C. Subchapter 3M.0205 are set forth in this Attachment.
Reporting Thresholds.
There are three reporting thresholds established for grantees and subgrantees receiving State funds. The reporting thresholds
are:
(1) Less than $25,000 - A grantee that receives, uses, or expends State funds in an amount less than twenty-five
thousand dollars ($25,000) within its fiscal year must comply with the reporting requirements established by 9
N.C.A.C. Subchapter 3M including:
(A) A certification completed by the grantee Board and management stating that the State funds were
received, used, or expended for the purposes for which they were granted; and
(B) An accounting of the State funds received, used, or expended.
All reporting requirements shall be filed with the funding agency within six months after the end of the
grantee's fiscal year in which the State funds were received.
(2) $25,000 up to $500,000 - A grantee that receives, uses, or expends State funds in an amount of at least
twenty-five thousand ($25,000) and up to five hundred thousand dollars ($500,000) within its fiscal year must
comply with the reporting requirements established by this Subchapter including:
(A) A certification completed by the grantee Board and management stating that the State funds were
received, used, or expended for the purposes for which they were granted;
(B) An accounting of the State funds received, used, or expended; and
(C) A description of activities and accomplishments undertaken by the grantee with the State funds.
All reporting requirements shall be filed with the funding agency within six months after the end of the
grantee's fiscal year in which the State funds were received.
(3) Greater than $500,000 - A grantee that receives, uses, or expends State funds and in the amount greater
than five hundred thousand dollars ($500,000) within its fiscal year must comply with the reporting
requirements established by this Subchapter including:
(A) A certification completed by the grantee Board and management stating that the State funds were
received, used, or expended for the purposes for which they were granted;
(B) An audit prepared and completed by a licensed Certified Public Accountant for the grantee consistent
with the reporting requirement of this Subchapter; and
(C) A description of activities and accomplishments undertaken by the grantee with the State funds.
All reporting requirements shall be filed with both the funding agency and the Office of the State Auditor within
nine months after the end of the grantee's fiscal year in which the State funds were received.
Other Provisions:
1. Unless prohibited by law, the costs of audits made in accordance with the provisions of 9 N.C.A.C. 3M.0205 are allowable
charges to State and Federal awards. The charges may be considered a direct cost or an allocated indirect cost, as
determined in accordance with cost principles outlined in the Office of Budget and Management (OMB) CircularA-87. The cost
of any audit not conducted in accordance with this Subchapter is unallowable and shall not be charged to State or Federal
grants.
2. The audit requirements in 9 N.C.A.C. Subchapter 3M do not replace a request for submission of audit reports by grantor
agencies in connection with requests for direct appropriation of state aid by the General Assembly.
3. Notwithstanding the provisions of 9 N.C.A.C. Subchapter 3M, a grantee may satisfy the reporting requirements of Part
(a)(3)(B) of this Rule by submitting a copy of the report required under the federal law with respect to the same funds.
4. All grantees and subgrantees shall use the forms of the Office of State Budget and Management and of the Office of the
State Auditor in making reports to the awarding agencies and the Office of the State Auditor.
NGO Form 0008 Page 1 of 1
Eff. July 1, 2005
Revised 7/2007
Exhibit E
State Grant Certification - No Overdue Tax Debts
Instructions: Grantee should complete this certification for all state funds received. Entity should enter
appropriate data in the yellow highlighted areas. The completed and signed form should be
provided to the state agency funding the grant to be attached to the contract for the grant funds. A
copy of this form, along with the completed contract, should be kept by the funding agency and
available for review by the Office of the State Auditor
Entity's Letterhead
[Date of Certification (mmddyyyy)]
To: State Agency Head and Chief Fiscal Officer
Certification:
We certify that the (insert organization's name) does not have any overdue tax debts, as defined
by N.C.G.S. 105-243.1, at the federal, State, or local level. We further understand that any person
who makes a false statement in violation of N.C.G.S. 143C-6-23(c) is guilty of a criminal offense
punishable as provided by N.C.G.S. 143-34(b).
Sworn Statement:
[Name of Board Chair] and [Name of Second Authorizing Official] being duly sworn, say that we are
the Board Chair and [Title of the Second Authorizing Official], respectively, of [insert name of
organization] of [City] in the State of [Name of State]; and that the foregoing certification is true,
accurate and complete to the best of our knowledge and was made and subscribed by us. We also
acknowledge and understand that any misuse of State funds will be reported to the appropriate
authorities for further action.
Board Chair
[Title of Second Authorizing Official]
Sworn to and subscribed before me on the day of the date of said certification.
(Notary Signature and Seal)
My Commission Expires:
If there are any questions, please contact the North Carolina Office of the State Auditor:
Leigh Ann Kerr @ (919) 807-7535 or
Harriet Abraham @ (919) 807-7673.
' G.S. 105-243.1 defines: "Overdue tax debt. -Any part of a tax debt that remains unpaid 90 days or more after
the notice of final assessment was mailed to the taxpayer. The term does not include a tax debt, however, if the
taxpayer entered into an installment agreement for the tax debt under G.S. 105-237 within 90 days after the
notice of final assessment was mailed and has not failed to make any payments due under the installment
agreement."
Page 1 of 1
MS&NCD Form 0008
Eff. July 1, 2005
Revised July 18, 2006, 7/07