Kan. Admin. Regs. § 26-2-3 - Reporting and unearned funds requirements
(a) General reporting requirements.
(1) Each grantee and contractor shall submit
program and financial reports to comply with federal and state program
requirements. Each grantee and each contractor shall be responsible for the
following:
(A) Gathering accurate information
necessary to complete its reports;
(B) completing reports on forms or in a
format prescribed by the secretary, including entering data in the management
information system; and
(C)
submitting reports or data to the secretary or des-ignee on or before the due
dates.
(2) Each grantee
and each contractor shall be solely responsible for obtaining and reporting
necessary information from subgrantees, contractors, and subcontractors with
whom the grantee or contractor has subgrants, contracts, or
subcontracts.
(3) A waiver of
deadline for submitting a report may be authorized by the secretary if the
grantee or contractor meets the following requirements:
(A) Submits a written waiver request that is
received by the secretary at least eight business days before the due date for
the report for which the waiver is being requested;
(B) identifies in the written waiver request
the reason for the reporting delay, which shall be legitimately beyond the
grantee's or contractor's control;
(C) provides an acceptable remedy to rectify
the delay; and
(D) submits a report
acceptable to the secretary on or before the revised due date indicated in the
request.
(4) Within five
business days after receipt of the written waiver request, a written notice of
denial or approval of the request shall be issued by the secretary. The
deadline for submitting a program or financial report shall not be deemed
changed merely because the grantee or contractor submitted a written waiver
request for an extension of the report's due date.
(5) Failure to submit complete and accurate
program or financial reports by the due dates, even if a waiver is granted, may
be remedied by departmental action, including one or more of the following:
(A) Termination or suspension of the grant or
contract;
(B) termination or
suspension of grant or contract payments;
(C) withholding of all administrative
funds;
(D) reducing a percentage of
administrative funds;
(E) exclusion
from consideration for future grants or contracts; and
(F) exclusion from participation in the
redistribution of the older Americans act carryover or unearned funds, as
specified in the state plan on aging.
(b) Final financial report requirements for
older Americans act (OAA) title III.
(1)
Before submitting its final financial report, each area agency shall liquidate
all obligations for goods and services purchased for the report
period.
(2) Each area agency shall
submit an accurate consolidated final financial report to the department for
each program component no later than December 15 following the end of the grant
period.
(3) An area agency may
submit a revised final financial report if the report is accompanied by the
supporting final financial report for each of the area agency's OAA title III
subgrantees, contractors, and subcontractors and if either of the following
conditions is met:
(A) The revised report is
received either on or before December 31 after the end of the grant
period.
(B) The revised report is
received after December 31 following the end of the grant period, but on or
before April 15, and the report is delivered simultaneously with the audit
report performed in accordance with K.A.R. 26-2-10 confirming that the revised
report is an accurate report.
(c) Older Americans act title III unearned
funds requirements.
(1) Unearned funds shall
be those funds that have been awarded to a grantee or contractor that have not
been expended by the grantee or contractor or that have been expended for an
unallowable cost due to the grantee's or contractor's failure to comply with
specific policies, regulations, or grant or contract conditions governing the
award or contract.
(2) Each area
agency's unearned funds calculation shall be based on the area agency's final
or revised final financial report submitted on or before December 31. The area
agency shall be notified by the department of the amount of unearned funds by
issuance of revised notifications of grant award.
(3) Unearned older Americans act funds that
have been calculated and issued shall be adjusted only if the revised final
financial report accompanied by an audit report is received by the department
on or before April 15 and if the revised calculated unearned funds increased by
one-half percent or more. If an area agency has an increase in older Americans
act unearned funds of one-half percent or more, the area agency shall perform
one of the following adjustments:
(A) Submit a
check payable to the Kansas department on aging for the amount of the increased
unearned funds;
(B) submit a
written request to the department for a reduction in its allocation for the
next grant year in an amount equal to the amount of the increased unearned
funds; or
(C) make arrangements
approved by the secretary, in writing, to pay the increased unearned funds to
the department in two or more installments.
(d) Final report requirements for all
programs except older Americans act title III programs.
(1) Each recipient of state or federal funds
for aging program grants or contracts not identified in subsection (b) shall
submit an accurate and complete final financial report in the format prescribed
by the secretary for each program for which the recipient has received
funds.
(2) The complete final
financial report shall be received by the department no later than the deadline
stated in the notification of grant award or contract.
(3)
(A) If
funds advanced by the department to a recipient of a grant award are unearned
or disallowed, the recipient shall perform one of the following adjustments
upon submission of the grant's final financial report or upon the entity
becoming aware of the overpayment following submission of the final financial
report:
(i) Submit a check payable to the
department for the amount of the unearned or disallowed funds; or
(ii) make arrangements approved by the
secretary in writing to pay the unearned or disallowed funds to the department
in two or more installments.
(B) If funds advanced by the department to a
contractor are unearned or disallowed, the contractor shall return the funds to
the department as prescribed by the terms of the contract or as requested by
the secretary.
Notes
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