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<br /> c:�,l-iIEIT C�
<br /> ,�;i�,1 i 1 rj,��'c+�� ?"c)t"' G i' 1 Il t�_? w j rl�9 i'i C 1 ,�1 ��,�t t1����?tTl�t1 } �v�,�1'?m�
<br /> ��ommunit�� D�vMlopment ^r�locl< Gr���-� t R�g�_il ,�tion��
<br /> �w�MB ��ir�cul .�r A- 1 (�? , Att,�c��m�n�: �;
<br /> i . �;�_�f���r~��nte� fi r�.�nci,�l m.=�i�,�g�m�nt sys-�:ams :��h,�l 't pr���i c.iW toi�• :
<br /> �_� . �;ccur,�fi:- , curr��r�t , �1r�d com�l �t� Ji �c ? o��u��� ofi t'f-�� fiin,_�n-.
<br /> ci al �-��sul ts of ?��cl,� �r�,�nt pr�ogr�,.�m i n a�r,or•ci,��n�e wi t�f-, ��cier•,:,1
<br /> r��epor•ti n�� r�•��aui �•wmwnt5 , HUC� r�qui r��s �•?p�rti r�r�� on ��an ,arcr�•u,�l
<br /> k�a�� � . I� th� sub��r,�ntae ' S ,�ccour�ti ng recard� ��,re not kep+ on
<br /> fil�.�t k�,�si �� , the 5ubgr,�ntae �houl cf �fev�l op such � ntor•m,�-`i on
<br /> f-hro�.���h .�n .�nal ysi s of tn� document,�tion on h,�nd or� on th� b,�,si s
<br /> �1= la?s+ �sti ma+_e� .
<br /> 1� . Records whi ch i d�nti fy .�d�quat�l y the sour��cG ,�nc1 ,�p-
<br /> pl i cati on of func�s for• gr,�n*-aupported ��cti vi ti c� , Th�sa r�ecor�c;s
<br /> shal 1 cont,�i n i nformati on pert,�i ni ng ta ��r�nt .�w.�rds .�nd
<br /> ,�u+horiz.�tions , oblig,�tion� , unobli��,�t�ci h,al .�nce:� , ,3ssat; .
<br /> � ia�iliti�s , outl .�vs , ��nd incom� .
<br /> c . Effecti v:� contr�ol ovwr .�nd �ccount,�hi 1 i ty for� �a i 1 func�s , II�
<br /> pr'�P�r'+Y , ,�nc� oth�r� �ssets . :�u���•r•,�nt�e�� �hal 1 .��?qu,�tel y 'I
<br /> ��31'�'�U��►'C� ��� � :�UCfI ,9a�?t:� c.tl� S't1B� � ,a53Uf'? i;fl��� t{1CV ��Y'@ U'3?C� I
<br /> �c�l �i y t�or ,�uthi�r•i z��� �ur•posY� . �i,
<br /> c� . Compari son of actual wi th budg���c! ,�moun+s for ?,�ch
<br /> ��r,�nt , Al �o, re1 ,3ti on of fi nanci,�l i ntormati on wi th perfor�•mancc I
<br /> cr producti vi ty dat,� ,
<br /> � . F�r�ocedur•�� to mi ni mi ze tf�e ti m� el apsi ng bct�r��n the
<br /> tr•.-�nsf��r of fiund� fr•om the �J . S . Tr•e,��ur�•y and fil�w di sbur•s�m?nt by
<br /> �I�e :�ubgr,�ntw� , whenevcr�• f�.�nds ��rw ,�d�l�nc?d !ay th� Fecler�,�l
<br /> Gov���nm�nt , talh�n �3dvances .�r�� mad� by a let+_er-of-credit ;��thod ,
<br /> th� s�ak�gr,�nr_�e sh,�� 1 m•�k� drawdowns rr•c�m th� U . � . Tr��easur�y ,�s
<br /> clo�e .��a pos:�ible to th�� tim� of m,�kin� the c}isbur��.�ements .
<br /> f . Pr��•�cedure:� for de+�r��mi ni ng tiie ,�i 1 o�r�hi 1 i ty anr� .�i -
<br /> 1 oc,�bi 1 i ty o+ cos�s i n ��cc�rd.yeice wi th the pr��ovi ai on:� o� �W��1C �::i r�-
<br /> c!�1 ,�r A- 1 02 , Attachment G .
<br /> �� . ,4ccounti ng r•ecor•c.�15 WIl1 CIl ,�r� support�d �y aour�ce
<br /> documW r�t.�ti on .
<br /> I� . A systematic mrt_hc�ca t� as;ur�� timely ,�n�.t .�ppr�opr•i,�tW
<br /> r�esol uti ori of ��udi t fi ndi ngs anrl r-�?comm�nd�-�i ons .
<br /> 2 . �uf���r�,n-r��s �h,�l l ,lciopt ,3 i 1 c�r �-h? stan��;,.�rds i n p,ar�•agr•aph 1
<br /> ,�l�ov� .
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