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7 5. Administrative Grant award administrative requirements, cost principles, and audit requirements applicable to the TCE Program are contained in 2 CFR part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and are supplemented by award-specific terms and conditions in Publication 5245 and the cooperative agreement (Form 9661). 6. Debarment or Suspension As part of the application, you are required to complete certifications and assurances. As part of eligibility, the Grant Program Office will check the individuals listed on the Standard Form 424, Application for Federal Assistance, and key individuals in the Program and Budget Plan narratives to ensure they are not debarred, suspended, or otherwise excluded from or ineligible for a federal award. You may check this yourself before applying by visiting the System for Award Management (SAM) at www.sam.gov. If you identify incorrect information about your organization or individuals within your organization, you should contact the agency that reported the information. 7. Audit Requirements Audit requirements applicable to grant award recipients are described in 2 CFR part 200, Subpart F—Audit Requirements. If you expend less than $1,000,000 in total Federal awards during your fiscal year, you are exempt from Subpart F audit requirements for that year; however, you must make records available for review or audit as required by Federal law and regulation. Total Federal awards includes all sources of federal funding, not just the funds received from IRS in support of TCE. If you expend $1,000,000 or more during your fiscal year in Federal awards you must arrange for a single audit or program-specific audit conducted for that year in accordance with the provisions of 2 CFR part 200. The costs of audits performed in compliance with 2 CFR part 200 are allowable. An audit under 2 CFR part 200 is organization wide. Financial records, supporting documents, statistical records, and all other records pertinent to an award shall be retained for a period of three years from the date of submission of the final report for the grant cycle, subject to certain exceptions set forth in 2 CFR part 200. The Federal Audit Clearinghouse (FAC) operates on behalf of the Office of Management and Budget (OMB) and its primary purpose is to disseminate audit information to federal agencies and the public. Detailed information can be obtained from 2 CFR part 200, which can be found at www.ecfr.gov. The Grant Program Office will review audit reports in the Federal Audit Clearinghouse (FAC) at www.fac.gov (and, as applicable, the legacy system for historical audit years).” Before Completing Your Application Before submitting a grant application, all organizations should take the following actions: • Secure a Unique Entity Identifier (UEI), • Register with the System for Award Management (SAM), and/or • Check both to ensure applicant information is correct and accounts are still active. • Determine if application is subject to review by the state under Executive Order 12372. • Register with Grants.gov in order to submit application electronically. TCE Program Requirements