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35 c. What were the results of the most recently completed audit? d. If any unfavorable findings (significant deficiencies), describe the corrective action planned and the status of implementation. e. Is a copy of the audit results available on https://www.fac.gov/? Provide a copy with the application if it is not available. 19. For organizations answering “No” to question 16 above. Answer the following: a. Does your organization complete an annual audit? b. What were the results of the most recently completed audit? c. If any unfavorable findings were identified by your auditor, describe the corrective actions planned, the status of implementation, and provide a copy of the audit report. d. Who in your organization is responsible for your organization’s tax matters? Please make sure this information is included on the Form 14335, Contact Information for VITA and TCE Grant Programs, for tax matters contact. 20. Multi-Year Grant Applicants ONLY – Provide your organization’s anticipated TCE budget for Year 2 and Year 3 of grant cycle if you are awarded a multi-year grant. If budget is planning to increase, explain in detail what changed. Selection and Award of TCE Grant Recipients Through the selection and award decision-making process, the IRS will enter into cooperative agreements with private or public non-profit agencies and organizations. Those selected which will provide training and technical assistance to volunteers who provide FREE tax counseling and assistance to elderly individuals in the preparation of their federal income tax returns. To qualify, an applicant must be exempt under Section 501 of the Internal Revenue Code or be a federally recognized Indian tribal government. Federal, state, or local governmental agencies or organizations are not eligible. All applications will undergo a preliminary eligibility screening. Applications that do not meet all eligibility screening criteria will be eliminated from the award process. Applications that pass the eligibility screening will then be evaluated based on their technical merit, the reasonableness of the proposed budget that they are submitting, and the services that are being offered to the elderly. Evaluation Process Applications that pass the eligibility screening process will undergo a two-tiered evaluation process. Applications will be subject to both a technical evaluation and a secondary evaluation by the TCE Grant Program Office. The IRS retains discretionary authority to award grant funds based on program plans to achieve the goals of the TCE Program. Recommendations are made by the GPO and reviewed by the Director, Stakeholder Partnerships, Education and Communication. Final approval is secured from Treasury, Assistant Secretary for Management (ASM), or Treasury ASM designee. 1. Evaluation Criteria During the technical evaluation, each application will be awarded points based on the evaluative criteria areas listed below the information contained in the application’s background narrative and/or proposed program/budget plan. The criteria below reflects the maximum number of points that may be assigned in that category. Organizations can receive a maximum of 100 points. a. Site Experience. Organization’s experience in coordinating volunteer programs and delivering services to the elderly. (0–13 points) b. Past Performance for Returning Applicant. (i.e., timeliness and completeness of budget reports, favorable results of monitoring/financial reviews, and successful accomplishment of organization’s productivity goals, including achievement of the Minimum Federal Returns (MRE) in the cooperative agreement. If the prior-year MRE was not met, the application must explain why and describe corrective actions and/or program changes.) (0–2 points) Proposed Program/Budget Plan