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EXHIBIT D <br /> 5tanciards tc:�r Grat7tee Financial Mandyement 5y5tem5 <br /> �:U111111llI11.�V Develvpn�ent Block Grant R�gulation5 <br /> t�MB i:ircular A-102 , AttaClYniellt G <br /> I . 5ubgrantee tinancial liln2ldc�ellleil� systents shall proviue for: <br /> a. A�i:ut ate; current; and c�m�aicze di5cl�sure �f tlie f irian- <br /> ciai l e5ll'1LS �f each grant j7I OtJ2 c1111 iii cICCOI C�c1IlCC witiY Fec�eral <br /> rep�rting requirenieni5 . HUD rec�uires reparting �n an accrual <br /> l�asis . If thz subytantee' S �C:Ct�llIlL111� records are �iot kept on <br /> tiiai bd5is, tiie subyrante� shoulu davelop such inforn�atian <br /> zhrough an d21d1y51S of the C.�OCll111el1t8t1011 an ilalld or or� tiie basis <br /> Ut t�zSL e5tllltdte5 . <br /> i,. Re�c�L'ds which icientify adequatel.y the 5�urc� anc3 ap- <br /> p.il.CciLlc�Tl of funds for grant-SllppOL'teCl ai:tivities . Tlicse recards <br /> Stia'll contain infor�nati�n ��It�lTlli]C� to graiit award5 anc3 <br /> authorizaii�ns; obligatioi75 ; un�bligateii baldnces , as5ets , <br /> Iiabilities; autlay5 ; and incoine. <br /> c . Effective COi1tI0I over and a�cauntal�ilitv for dII fuiiiis; <br /> pr�per'Ly, an�i �tl7ar d55�L5 . Sllbc�I dI1t�CS SIYaI1 adequdLcly <br /> 5afeguard ali such assets aiid shail a5sure ti7dt ti�ey are used <br /> 5�iely far auLi�orizeci purposes . <br /> d. �omparisoi7 of actual with budgete�i amou:iis f�r eaci� <br /> grant. �iso; relation of financial inforniati�n witli t�erfarntdnce <br /> ur productivity data. <br /> e . pro�eiiuie5 Lo iuinimi2e Lile time elapsiny i�etweell Ll7e <br /> t2'd1iSt�i c7t Lll21C�5 f20111 �ile LI. S . T2ed5UYV driCi Ltle �15bU2'S�Iitc2iL l7V <br /> tiie SllI�UZd1]t�e, W1i�21�VeL' tllilC3.5 die dC1Vdri�eCi bV Liie Fed�Zdi <br /> isc7V�121111ei1�. WIiE21 advan�es dr� niade by a Ietter-�f-�redit nletiio�t; <br /> Liie su�grai7tee 5hd11 ntake cirawdown5 tI:0111 tiie U. 5 . Tr�dsury as <br /> ci�se as possibie t� tha time of nlaicing th� CI15�UIS�lileil�5 . <br /> f . �racedures for deterniining tlie aliowai�ility aiid ai- <br /> i0i:di]1Z1tV Ot �c79tS lIl di:�OZC�driCe W1tI1 tlle pIOV1510ri5 Ot UM$ i;li- <br /> cular A-102 , Attacilment G. <br /> g. Accounting recorcis which are supp�rteci vy 5ource <br /> c10�ll111�I]Ldt10I1. ' <br /> ii. A systemaii� metii�ci to a55ure L11l1e1V di]C� c1U�7L'Oi.�Z lcite � <br /> resoluLion ot audit finding5 anci re�ommendations . ' <br /> 2 . Subyrdntee5 5iia11 adoz�t aIl c�f thc 5tandarus iiz paragrapli i I, <br /> dI]ov� . <br /> �I <br />