Government Grants, Loans: 7(j) Technical Assistance (Post Assistance)

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7(j) Technical Assistance

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POST ASSISTANCE REQUIREMENTS
	· Reports
		Program and fiscal reports, as described in each award. A final report is also due within 30 days after completion of agreement.
	· Audits
		Pre-award accounting system survey. Final audit by a certified or licensed public accountant. Other audits are required by SBA. In accordance with the provisions of OMB Circular No. A-133 (Revised, June 24, 1997), "Audits of States, Local Governments, and Non- Profit Organizations," nonfederal entities that expend financial assistance of $300,000 or more in Federal awards will have a single or program-specific audit conducted for that year. Nonfederal entities that expend less than $300,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in Circular No. A-133.
	· Records
		Appropriate records as needed for above requirements.

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