Cash Management Improvement Act Agreement

between

The Territory of American Samoa

and

The Secretary of the Treasury,

United States Department of the Treasury

The Secretary of the Treasury, United States Department of the Treasury (hereafter 'Secretary'), and Territory of

American Samoa (hereafter 'State'), in order to implement Section 5 of the Cash Management Improvement Act of 1990,

as amended (hereafter 'Act'), agree as follows:

1.0 AGENTS OF THE AGREEMENT

1.1 The Authorized Official(s) for the Territory of American Samoa shall be the Treasurer of the American Samoa

Government in all matters concerning this Agreement.

1.2 The Assistant Commissioner, Revenue Collections Management, Bureau of the Fiscal Service (Fiscal Service), U.S.

Department of the Treasury, shall act as the Secretary's representative in all matters concerning this Agreement.

2.0 AUTHORITY

2.1 The authority for this Agreement is the Cash Management Improvement Act of 1990 (Public Law 101-453), as

amended by the Cash Management Improvement Act of 1992 (Public Law 102-589), codified at 31 U.S.C. 6501 and 31

U.S.C. 6503.

2.2 The regulations codified at 31 CFR Part 205 shall apply to all matters pertaining to this Agreement, and are

incorporated herein by reference. In the event of any inconsistency between this Agreement and 31 CFR Part 205, the

regulations shall govern.

3.0 DURATION, AMENDING, TERMINATING, AND MISCELLANEOUS PROVISIONS

3.1 This Agreement shall take effect on 10/01/2020 and shall remain in effect until 09/30/2021.

3.2 This Agreement may be amended at any time by written, mutual consent of the State and the Fiscal Service. This

Agreement shall be amended annually to incorporate new programs that qualify as major Federal assistance programs

and remove programs that no longer qualify as major Federal assistance programs. A State must notify the Fiscal Service

in writing within 30 days of the time the State becomes aware of a change that involves additions or deletions of programs

subject to Subpart A, changes in funding techniques, and/or changes in clearance patterns. The notification must include

a proposed amendment for review by the Fiscal Service.

3.3 Notwithstanding section 3.2, in the event of Federal or State non-compliance with Subpart B of 31 CFR, Part 205, the

Fiscal Service may amend this Agreement at any time to incorporate additional programs and the entities that administer

those programs.

3.4 This Agreement may be terminated by either party with 30 days written notice. If this Agreement is terminated, the

Fiscal Service will prescribe the funding techniques, clearance patterns, and methods for calculating interest liabilities to

be used by the State.

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4.0 PROGRAMS COVERED

4.1 The State's threshold and its major Federal assistance programs shall be determined based on Single Audit Report for

fiscal year ending 09/30/2019.

All major Federal assistance programs shall be covered by this Agreement, unless otherwise specified in section 4.4 of

this Agreement.

4.2 The State's threshold for major Federal assistance programs is $1,257,806.

The following programs meet or exceed the threshold and are not excluded in Section 4.4:

10.551 Supplemental Nutrition Assistance Program

10.555 National School Lunch Program

10.557 Special Supplemental Nutrition Program for Women, Infants, and Children

15.605 Sport Fish Restoration

15.875 Economic, Social, and Political Development of the Territories and the Freely Associated States

20.106 Airport Improvement Program

20.205 Highway Planning and Construction

66.600 EPA Consolidated Grant

84.027 Special Education -- Grants to States

84.372 Statewide Longitudinal Data Systems

84.403 Consolidated Grant to the Outlying Areas

93.224 Consolidated Health Centers

93.575 Child Care and Development Block Grant

93.600 Head Start

93.767 Children's Health Insurance Program

93.778 Medical Assistance Program

97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters)

97.039 Hazard Mitigation Grant

4.3 The following programs fall below the State's threshold but have been required to be covered by Fiscal Service in

accordance with the non-compliance provisions of Subpart B of 31 CFR Part 205:

There are currently no programs listed for Section 4.3.

4.4 The following programs exceed the State's threshold but have been excluded from coverage for the reason indicated:

There are currently no programs listed for Section 4.4.

5.0 ENTITIES COVERED

5.1 State agencies and instrumentalities that meet the definition of a State per 31 CFR Part 205, shall be subject to the

terms of this Agreement. The following is a list of such entities that administer funds under the programs listed in Section

4.0 of this Agreement:

American Samoa Medicaid State Agency

Department of Commerce

Department of Education

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Department of Human and Social Services

Department of Marine and Wildlife Resources

Department of Port Administration

Department of Public Health

Department of Public Works

Department of Treasury

Enviromental Protection Agency

High Court of American Samoa

Office of Disaster Assistance and Petroleum Management

Office of the Governor

5.2 Entities that meet the definition of a Fiscal Agent per 31 CFR Part 205 shall be subject to the terms of this Agreement.

The following is a list of Fiscal Agents that administer funds under the programs listed in the Section 4.0 of this

Agreement:

There are currently no fiscal agencies listed for Section 5.2.

6.0 FUNDING TECHNIQUES

6.1 General Terms

6.1.1 The State shall request Federal funds in accordance with the appropriate cut-off times shown in Exhibit I to ensure

funds will be received and credited to a State account by the times specified in the funding techniques. Exhibit I is

incorporated by reference herein.

6.1.2 The State shall schedule the receipt of Federal funds such that the funds are received and credited to a State

account in accordance with the clearance patterns specified in Exhibit II - List of State Clearance Patterns. Exhibit II is

incorporated by reference herein.

6.1.3 In instances where the receipt of funds is scheduled for a Saturday, the State shall request funds for deposit on

Friday. In instances where the receipt of funds is scheduled for a Sunday, the State shall request funds for deposit on

Monday. In instances where the receipt of Federal funds is scheduled for deposit on a day when the State is not open for

business, the State shall request funds for deposit the day following the scheduled day; in instances where the receipt of

Federal funds is scheduled for deposit on a day when the Federal Government is not open for business, the State shall

request funds for deposit the day prior to the scheduled day.

6.1.4 Estimates and Reconciliation of Estimates:

Where estimated expenditures are used to determine the amount of the drawdown, the State will indicate in the terms of

the State unique funding technique how the estimated amount is determined and when and how the State will reconcile

the difference between the estimate and the State's actual expenditures.

6.1.5 Supplemental Funding:

Unless otherwise defined by program rules, Supplemental Funding is the award of additional funds to provide for an

increase in costs due to unforeseen circumstances.

The State will comply with all Federal program agency policies and procedures for requesting supplemental grant funding.

The State will comply with the following guidelines when requesting supplemental funding for the Medical Assistance

Program and associated administrative payments (CFDA 93.778):

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The State must submit a revised Medicaid Program Budget Report (CMS-37) to request supplemental funding. The CMS

guidelines and instructions for completing the CMS-37 are provided in Section 2600F of the State Medicaid Manual

(SMM). The CMS/CO must receive the revised Form CMS-37 through the Medicaid Budget Expenditure

System/Children's Budget Expenditure System (MBES/CBES) no later than 10 calendar days before the end of the

quarter for which the supplemental grant award is being requested.

Additional guidance on this policy is available from the respective CMS Regional Office, U.S. Department of Health &

Human Services.

The State will comply with the following guidelines when requesting supplemental funding for TANF (CFDA 93.558),

CCDF (CFDA 93.575), CSE (93.563), and the FC/AA (CFDA 93.658 and CFDA 93.659) programs administered by the

U.S. Department of Human Services, Administration for Children and Families (HHS/ACF):

a. Timing of the Request

A State should initiate its request for supplemental funding during a quarter as soon as it becomes aware of the fact that a

shortfall does/will exist. For the TANF and CCDF grants, supplemental funding requests (estimates) may be submitted by

a State, for consideration by ACF, up through and including the 15th day of the third month of the first, second or third

quarter of any fiscal year. Since TANF and CCDF are block grant programs, all unawarded portions of the annual

allotment will automatically be issued at the beginning of the fourth quarter. Therefore, supplemental funding requests will

not be available during the fourth quarter for these programs. For the CSE and FC/AA programs, supplemental funding

requests may be submitted by a State, for consideration by ACF, up through and including the 15th day of the third month

of any quarter of a fiscal year.

b. Justification for the Request

The request for a supplemental funding for any of the above mentioned programs should contain a justification clearly

documenting the need for the additional funding authority during the current quarter. This documentation should be in the

form of State accounting records or similar documents that will show the actual expenditures through the most recent

month for which such data are available, as well as the State's most accurate projection of its anticipated expenditures

during the remaining month(s) of the quarter. For either the TANF or the CCDF program, the State's justification should

also include an explanation of the activities requiring the obligation and/or expenditure of amounts that exceed the normal

quarterly grant award restrictions and why these activities could not have been delayed until the next quarter.

c. Form Submittal

Supplemental funding requests should be made by completing the appropriate ACF quarterly report of expenditures and

estimates applicable to the particular program for which the grant award request is being made.

d. Approval Process

Upon receipt of the State's request for additional funding authority for a quarter, the ACF Regional Office will promptly

review the supporting documentation. If the request is properly justified, so long as ACF has adequate funding

availability, the State's request will be expedited and supplemental funding will be issued within 5 days of ACF receiving

the request. The State will be notified by the Regional Office when the supplemental award has been transmitted to the

Payment Management System (PMS) and when it may initiate drawdowns against the supplemental funding.

Additional guidance on this policy is provided in the U.S. Department of Health & Human Services, Administration for

Children and Families, letter (May 19, 2004) to State Administrators from the Deputy Assistant Secretary for

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Administration.

6.2 Description of Funding Techniques

6.2.1 The following are terms under which standard funding techniques shall be implemented for all transfers of funds to

which the funding technique is applied in section 6.3.2 of this Agreement.

Average Clearance

The State shall request funds such that they are deposited by ACH on the dollar-weighted average day of clearance for

the disbursement, in accordance with the clearance pattern specified in Exhibit II. The request shall be made in

accordance with the appropriate Federal agency cut-off time specified in Exhibit I. The amount of the request shall be for

the exact amount of that disbursement. This funding technique is interest neutral.

6.2.2 The following are terms under which funding techniques for administrative costs shall be implemented for all

transfers of funds to which the funding technique is applied in section 6.3.2 of this Agreement.

There are no funding techniques listed in Section 6.2.2

6.2.3 The following are terms under which miscellaneous funding techniques shall be implemented for all transfers of

funds to which the funding technique is applied in section 6.3.2 of this Agreement.

There are no funding techniques listed in Section 6.2.3

6.2.4 The following are terms under which State unique funding techniques shall be implemented for all transfers of funds

to which the funding technique is applied in section 6.3.2 of this Agreement.

Modified Issuance - Federal Highway Program

The state shall request funds monthly for vendor payments based on the current month expenses. Therefore, after

program review and approval by FHWA Honolulu Regional Office it is then submitted to FHWA Headquarters for final

approval. State will issue vendor payments within 3 business days of funds deposited in account. Timing of payment

aligned with FHWA review and approval. Requested amount based on current month expenses. This funding technique

is not interest neutral.

Reimbursement Schedule - Federal Highway Program

Administrative costs including salaries will be requested monthly by the State using the amount of funds disbursed the

previous month. State does not bill on a weekly basis so a Federal interest liability will not accrue prior to the State

submitting a request for funds. Request will be made in accordance with time stipulated above. Amounted request based

on administrative cost incurred during the period. This funding technique is not interest neutral.

6.3 Application of Funding Techniques to Programs

6.3.1 The State shall apply the following funding techniques when requesting Federal funds for the component cash flows

of the programs listed in sections 4.2 and 4.3 of this Agreement.

6.3.2 Programs

Below are programs listed in Section 4.2 and Section 4.3.

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10.551 Supplemental Nutrition Assistance Program

Recipient: Department of Human and Social Services

% of Funds Agency Receives: 56.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 10 Days

Recipient: Department of Human and Social Services

% of Funds Agency Receives: 44.00

Component: Administrative Cost (Payroll and Indirect Cost)

Technique: Average Clearance

Average Day of Clearance: 5 Days

10.555 National School Lunch Program

Recipient: Department of Education

% of Funds Agency Receives: 70.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 10 Days

Recipient: Department of Education

% of Funds Agency Receives: 30.00

Component: Administrative Cost (payroll and Indirect Cost)

Technique: Average Clearance

Average Day of Clearance: 5 Days

10.557 Special Supplemental Nutrition Program for Women, Infants, and Children

Recipient: Department of Human and Social Services

% of Funds Agency Receives: 60.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 10 Days

Recipient: Department of Human and Social Services

% of Funds Agency Receives: 40.00

Component: Administrative Cost (Payroll and Indirect Cost)

Technique: Average Clearance

Average Day of Clearance: 5 Days

15.605 Sport Fish Restoration

Recipient: Department of Marine and Wildlife Resources

% of Funds Agency Receives: 50.00

Component: Administrative Cost

Technique: Average Clearance

Average Day of Clearance: 5 Days

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Recipient: Department of Marine and Wildlife Resources

% of Funds Agency Receives: 50.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 10 Days

15.875 Economic, Social, and Political Development of the Territories and the Freely Associated States

Recipient: High Court of American Samoa

% of Funds Agency Receives: 10.00

Component: Administrative Cost - Payroll Only

Technique: Average Clearance

Average Day of Clearance: 5 Days

Recipient: Department of Public Health

% of Funds Agency Receives: 5.00

Component: Program

Technique: Average Clearance

Average Day of Clearance: 10 Days

Recipient: High Court of American Samoa

% of Funds Agency Receives: 3.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 10 Days

Recipient: Department of Marine and Wildlife Resources

% of Funds Agency Receives: 3.00

Component: Administrative Cost - Payroll Only

Technique: Average Clearance

Average Day of Clearance: 5 Days

Recipient: Department of Education

% of Funds Agency Receives: 10.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 10 Days

Recipient: Office of the Governor

% of Funds Agency Receives: 5.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 10 Days

Recipient: Department of Public Works

% of Funds Agency Receives: 44.00

Component: Program Payment

Technique: Average Clearance

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Average Day of Clearance: 10 Days

Recipient: Office of the Governor

% of Funds Agency Receives: 2.00

Component: Administrative Cost - Payroll Only

Technique: Average Clearance

Average Day of Clearance: 5 Days

Recipient: Department of Marine and Wildlife Resources

% of Funds Agency Receives: 3.00

Component: Administrative Cost - Payroll Only

Technique: Average Clearance

Average Day of Clearance: 5 Days

Recipient: Department of Commerce

% of Funds Agency Receives: 3.00

Component: Program Payments

Technique: Average Clearance

Average Day of Clearance: 10 Days

Recipient: Department of Treasury

% of Funds Agency Receives: 2.00

Component: Administrative Cost - Payroll Only

Technique: Average Clearance

Average Day of Clearance: 5 Days

Recipient: Department of Treasury

% of Funds Agency Receives: 5.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 10 Days

Recipient: Office of the Governor

% of Funds Agency Receives: 5.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 10 Days

20.106 Airport Improvement Program

Recipient: Department of Port Administration

% of Funds Agency Receives: 19.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 10 Days

Recipient: Department of Port Administration

% of Funds Agency Receives: 1.00

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Component: Administrative Cost (Payroll and Indirect Cost)

Technique: Average Clearance

Average Day of Clearance: 5 Days

Recipient: Office of Disaster Assistance and Petroleum Management

% of Funds Agency Receives: 80.00

Component: Program Payments

Technique: Average Clearance

Average Day of Clearance: 30 Days

20.205 Highway Planning and Construction

Recipient: Department of Public Works

% of Funds Agency Receives: 97.00

Component: Program Payments

Technique: Modified Issuance - Federal Highway Program

Average Day of Clearance: N/A

Recipient: Department of Public Works

% of Funds Agency Receives: 3.00

Component: Administrative Costs(Payroll and Indirect)

Technique: Reimbursement Schedule - Federal Highway Program

Average Day of Clearance: N/A

66.600 EPA Consolidated Grant

Recipient: Enviromental Protection Agency

% of Funds Agency Receives: 30.00

Component: Program Payments

Technique: Average Clearance

Average Day of Clearance: 10 Days

Recipient: Enviromental Protection Agency

% of Funds Agency Receives: 70.00

Component: Administrative Cost (Payroll and Indirect Cost)

Technique: Average Clearance

Average Day of Clearance: 5 Days

84.027 Special Education -- Grants to States

Recipient: Department of Education

% of Funds Agency Receives: 60.00

Component: Administrative Costs(Payroll and Indirect Costs)

Technique: Average Clearance

Average Day of Clearance: 5 Days

Recipient: Department of Education

% of Funds Agency Receives: 40.00

Component: Program Payments

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Technique: Average Clearance

Average Day of Clearance: 30 Days

84.372 Statewide Longitudinal Data Systems

Recipient: Department of Education

% of Funds Agency Receives: 90.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 30 Days

Recipient: Department of Education

% of Funds Agency Receives: 10.00

Component: Administrative Cost (Payroll and Indirect Cost)

Technique: Average Clearance

Average Day of Clearance: 5 Days

84.403 Consolidated Grant to the Outlying Areas

Recipient: Department of Education

% of Funds Agency Receives: 35.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 30 Days

Recipient: Department of Education

% of Funds Agency Receives: 65.00

Component: Administrative (Payroll and Indirect Cost)

Technique: Average Clearance

Average Day of Clearance: 5 Days

93.224 Consolidated Health Centers

Recipient: Department of Public Health

% of Funds Agency Receives: 35.00

Component: Program Payments

Technique: Average Clearance

Average Day of Clearance: 10 Days

Recipient: Department of Public Health

% of Funds Agency Receives: 65.00

Component: Administrative Cost (Payroll and Indirect Cost)

Technique: Average Clearance

Average Day of Clearance: 5 Days

93.575 Child Care and Development Block Grant

Recipient: Department of Human and Social Services

% of Funds Agency Receives: 70.00

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Component: Program Payments

Technique: Average Clearance

Average Day of Clearance: 10 Days

Recipient: Department of Human and Social Services

% of Funds Agency Receives: 30.00

Component: Administrative Costs (Payroll and Indirect Costs)

Technique: Average Clearance

Average Day of Clearance: 5 Days

93.600 Head Start

Recipient: Department of Education

% of Funds Agency Receives: 50.00

Component: Program Payments

Technique: Average Clearance

Average Day of Clearance: 10 Days

Recipient: Department of Education

% of Funds Agency Receives: 50.00

Component: Administrative Cost (Payroll & Indirect Cost)

Technique: Average Clearance

Average Day of Clearance: 5 Days

93.767 Children's Health Insurance Program

Recipient: American Samoa Medicaid State Agency

% of Funds Agency Receives: 100.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 30 Days

93.778 Medical Assistance Program

Recipient: American Samoa Medicaid State Agency

% of Funds Agency Receives: 90.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 30 Days

Recipient: American Samoa Medicaid State Agency

% of Funds Agency Receives: 10.00

Component: Administrative Cost (Payroll and Indirect Cost)

Technique: Average Clearance

Average Day of Clearance: 5 Days

97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters)

Recipient: Office of Disaster Assistance and Petroleum Management

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% of Funds Agency Receives: 100.00

Component: Program Payments

Technique: Average Clearance

Average Day of Clearance: 30 Days

97.039 Hazard Mitigation Grant

Recipient: Office of Disaster Assistance and Petroleum Management

% of Funds Agency Receives: 10.00

Component: Administrative Cost

Technique: Average Clearance

Average Day of Clearance: 5 Days

Recipient: Office of Disaster Assistance and Petroleum Management

% of Funds Agency Receives: 90.00

Component: Program Payment

Technique: Average Clearance

Average Day of Clearance: 10 Days

6.3.3 Materiality Exemptions

Agencies exempt from coverage on the basis of materiality:

none

7.0 CLEARANCE PATTERNS

7.1 The State shall develop separate clearance patterns for each of the following:

Functional payments for program expenses, payroll and administrative costs.

7.2 The following shall develop the State's clearance patterns:

American Samoa Government Treasury Department will develop the clearance patterns.

7.3 The sources of data the State shall use when developing its clearance patterns are as follows:

Integrated Financial Accounting Software, Zion Bank, Territorial Bank of American Samoa, and ANZ American Samoa

7.4 The State shall use the following methodology when developing its clearance patterns:

When developing each clearance pattern, the State shall track at least 99% of the funds disbursed, from issuance to

clearance, for a period of at least three months.

7.5 The State shall identify for each check or warrant (hereafter, check) in the population: (1) the date the check was

released for payment; (2) the date the check was debited from the State's account, and, (3) the amount of the check.

7.6 The State shall use the following method to calculate the dollar-weighted average day of clearance:

To determine the number of days each check was outstanding (clearance time), the issue date shall be subtracted from

the date the check cleared the State's account.

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To determine the percentage of the disbursement paid out each day following issuance, the amount of the checks that

clear the State's account each day shall be summed and then divided by the amount of the total disbursement.

For each day following issuance, the clearance time of the checks paid out that day shall be multiplied by the percentage

of the total disbursement those checks represent. This product is the clearance factor.

The dollar-weighted average day of clearance for the disbursement shall be determined by summing the clearance factor

of each day following the disbursement.

7.7 The State shall adjust each clearance pattern to reflect the dollar-weighted proportion of funds paid out by EFT/Direct

payroll, with the following exceptions:

When developing each pattern, the Territory shall track at least 99% of the funds disbursed, from the issuance to

clearance, for a period of at least three months.

The State shall also adjust each clearance pattern to reflect:

None

7.8 Each of the State's clearance patterns is calculated in calendar days.

7.9 An authorized State official shall certify that each clearance pattern developed by the State accurately corresponds to

the clearance activity of the programs to which it is applied. This certification shall be provided to the Fiscal Service prior

to the effective date of the Agreement. The State shall recertify its clearance patterns at least every five years.

7.10 The State shall follow the procedures of 31 CFR 205 if it has actual or constructive knowledge, at any time, that a

clearance pattern does not correspond to a program's clearance activity.

8.0 INTEREST CALCULATION METHODOLOGY

8.1 General Terms

8.1.1 The State and the Secretary agree that no interest liabilities will be incurred for transfers of funds made in

accordance with the procedures specified in section 6 of this Agreement where the following funding techniques are

applied:

Average Clearance

8.1.2 The State shall maintain information on disbursements and receipts of funds to verify the implementation of any

funding technique and document interest liabilities.

For each disbursement, the State shall be able to identify:

(1) amount of the issuance

(2) date of issuance

(3) date Federal funds are received and credited to a State account

(4) amount of Federal funds received

(5) date funds were requested

8.2 Federal Interest Liabilities

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8.2.1 A Federal interest liability shall accrue from the day the State pays out its own funds for program purposes to the

day Federal funds are credited to a State account. With regard to funds transferred out of the Federal Highway Trust

Fund, if a State does not bill at least weekly for current project costs, the Federal interest liability shall not accrue prior to

the day the State submits a request for funds.

8.2.2 The State shall use the following method to calculate Federal interest liabilities:

Actual Activity:

For all transactions where the State pays out its own funds for program purposes prior to receiving Federal funds, the

State shall track each payment from the date it is paid out of a State account to the date Federal funds are subsequently

credited to a State account to cover that outlay. The Federal interest liability on each payment shall be based on the

difference in whole days between the two events. With Federal-State matching programs, interest shall be calculated on

the Federal percentage of the disbursement.

8.3 The Unemployment Trust Fund

8.3.1 The State shall use the following method to calculate State interest liabilities on funds withdrawn from the several

accounts in the Unemployment Trust Fund:

Not Applicable

8.4 Refund Liabilities

8.4.1 The State shall be liable for interest on refunds from the date the refund is credited to a State account until the date

the refund is debited from the State account for program purposes. The State shall apply a $50,000 refund transaction

threshold below which the State shall not incur or calculate interest liabilities on refunds. A transaction is defined as a

single deposit.

8.4.2 For each refund, the State shall maintain information identifying:

(1) date a refund is credited to a State account

(2) date of the subsequent deposit of Federal funds against which the refund is offset

(3) amount of the refund

8.4.3 The State shall use the following methodology to calculate interest liabilities on refunds:

With programs to which applicable interest neutral funding techniques are applied, the State interest liability shall be

based on the difference in whole days between the date the refund is deposited in a State account and the date the

refund is offset against a subsequent deposit of Federal funds.

8.5 Exemptions

8.5.1 Where more than one State agency is a recipient of Federal funds under a program, a particular State agency's

funding may be excluded from interest calculation procedures if the State agency receives an amount of funds less than 5

% of the State's threshold for major Federal assistance programs. Notwithstanding this potential exemption, however, in

no case shall less than 90% of a program's total funding be subject to interest calculation procedures.

Proration of calculations: If less than total program funding is subject to interest calculation procedures, the resulting

interest liability calculations shall be prorated to 100% of program funding.

Page 14 of 21
8.6 State Interest Liabilities

8.6.1 The State shall be liable for interest on Federal funds from the date Federal funds are credited to a State account

until the date those funds are paid out for program purposes.

8.6.2 The State shall use the following method to calculate State interest liabilities on Federal funds:

8.6.2.1 Measuring Time Funds Are Held

To determine the total time Federal funds are held, the State shall measure the time between the date Federal funds are

received and credit to a State's account and the date those funds are debited from the State's account.

8.6.2.2 Source of Data

Central Accounting System:

The time period from 10/01/2020 to 9/30/2021 shall be determined from information captured by ASG/Treasury One

Solution System.

8.6.2.3 Standards Applied

The average daily cash balance of Federal Funds in the program's account reflects the actual activity of each draw from

the date of deposit to the date of issuance or clearance, whichever is pertinent.

8.6.2.4 Calculation Procedure

Average Daily Balance + Clearance Pattern:

I = {ADB x R} + {P x r x T}, where

I = State's total interest liability

ADB = Average Daily Balance of cash in a program's account, measured from deposit to clearance

R = Annualized rate equal to the average equivalent yields of 13-week Treasury bills auctioned during a State's fiscal year

P = Total annual expenditures of Federal funds for program or component cash flow of program

r = R/365 days

T = Dollar-weighted average day of clearance, as determined by the appropriate clearance pattern in Exhibit II

9.0 REVERSE FLOW PROGRAMS

The State is not required to cover any reverse flow programs under the terms of this Agreement because the State does

not participate in the program.

10.0 INTEREST CALCULATION COSTS

10.1 As set forth in 31 CFR 205.27, interest calculation costs are defined as those costs necessary for the actual

calculation of interest, including the cost of developing and maintaining clearance patterns in support of the interest

calculations. Interest calculation costs do not include expenses for normal disbursing services, such as processing of

checks or maintaining records for accounting and reconciliation of cash balances, or expenses for upgrading or

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modernizing accounting systems. Interest calculation costs in excess of $50,000 in any year are not eligible for

reimbursement, unless the State provides justification with the annual report.

10.2 The State expects to incur the following types of interest calculation costs:

The Territory expects to incur interest calculation cost claims for calculating interest and development and maintenance of

clearance patterns.

10.3 The State shall submit all claims for reimbursement of interest calculation costs with its Annual Report in accordance

with 31 CFR 205.

11.0 NON-COMPLIANCE

11.1 The provisions of 31 CFR Part 205.29 and 31 CFR Part 205.30 shall apply in cases of non-compliance with the

terms of this Agreement.

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12.0 AUTHORIZED SIGNATURES

Ueligitone Tonumaipea

Treasurer of American Samoa Government

Signature:________________________________________Date Signed:_______________

Date Submitted 09/23/2020

Sandra Paylor Sanders

Acting Assistant Commissioner

Revenue Collections Management

Bureau of the Fiscal Service

U.S. Department of the Treasury

Signature:________________________________________Date Signed:_______________

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Ueligitone P. Tonumaipea (Oct 9, 2020 08:46 GMT-11)

Ueligitone P. Tonumaipea

Oct 9, 2020

Sandra R. Paylor (Nov 3, 2020 11:38 EST)

Sandra R. Paylor

Nov 3, 2020
Exhibit I - Funds Request and Receipt Times Schedule

Territory of American Samoa

Federal Agency Payment Type Request Cut-Off Time Receipt Window

Agriculture-FNS ACH 11:59 PM 1 day

Agriculture-FNS Fedwire 5:45 PM 0 day

Agriculture-FS ACH 3:00 PM 1 day

Air National Guard ACH 12:00 PM 15 days

Army National Guard ACH 12:00 PM 15 days

Commerce-NOAA ACH 2:00 PM 1 day

Dept of Homeland Security (FEMA) Fedwire 2:00 PM 2 days

Dept of Homeland Security (ODP) ACH 2:00 PM 2 days

Dept of Homeland Security (ODP) Fedwire 2:00 PM 2 days

EPA ACH 2:00 PM 2 days

EPA Fedwire 2:00 PM 0 day

Education ACH 3:00 PM 1 day

Education Fedwire 2:00 PM 0 day

Energy ACH 4:00 PM 1 day

Energy Fedwire 3:00 PM 0 day

HHS ACH 5:00 PM 1 day

HHS Fedwire 3:00 PM 0 day

HUD ACH 5:30 PM 2 days

HUD Fedwire 3:00 PM 0 day

Interior-FWS ACH 11:59 PM 1 day

Interior-FWS Fedwire 5:45 PM 0 day

Interior-OSM ACH 3:00 PM 1 day

Interior-OSM Fedwire 1:00 PM 0 day

Justice ACH 11:00 PM 6 days

Justice Fedwire 2:00 PM 2 days

Labor-Non-UTF ACH 3:00 PM 1 day

Labor-UTF ACH 3:00 PM 1 day

Labor-UTF Fedwire 3:00 PM 0 day

National Science Foundation (NSF) ACH 8:00 PM 1 day

National Science Foundation (NSF) Fedwire 5:45 PM 0 day

Social Security Administration ACH 11:59 PM 1 day

Social Security Administration Fedwire 5:45 PM 0 day

Transportation (FAA) ACH 2:00 PM 1 day

Transportation (FHWA) ACH 12:00 PM 3 days

Transportation (FHWA) Fedwire 12:00 PM 0 day

Transportation (FTA) ACH 2:00 PM 1 day

Veterans Administration ACH 12:00 PM 3 days

Page 18 of 21
Exhibit II - Territory of American Samoa

LIST OF STATE CLEARANCE TIMES

(Rounded Dollar-Weighted Average Day of Clearance)

Clearance Times Where the Timing of A Draw Down Is Based on A Clearance

Pattern

CFDA Program Name Recipient % Component Technique Round

ed

days

10.551 Supplemental Nutrition

Assistance Program

Department of Human

and Social Services

56.0

0

Program Payment Average Clearance 10 Days

10.551 Supplemental Nutrition

Assistance Program

Department of Human

and Social Services

44.0

0

Administrative Cost

(Payroll and Indirect

Cost)

Average Clearance 5 Days

10.555 National School Lunch

Program

Department of Education 70.0

0

Program Payment Average Clearance 10 Days

10.555 National School Lunch

Program

Department of Education 30.0

0

Administrative Cost

(payroll and Indirect Cost)

Average Clearance 5 Days

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

Department of Human

and Social Services

60.0

0

Program Payment Average Clearance 10 Days

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

Department of Human

and Social Services

40.0

0

Administrative Cost

(Payroll and Indirect

Cost)

Average Clearance 5 Days

15.605 Sport Fish Restoration Department of Marine

and Wildlife Resources

50.0

0

Program Payment Average Clearance 10 Days

15.605 Sport Fish Restoration Department of Marine

and Wildlife Resources

50.0

0

Administrative Cost Average Clearance 5 Days

15.875 Economic, Social, and

Political Development of

the Territories and the

Freely Associated States

Department of

Commerce

3.00 Program Payments Average Clearance 10 Days

15.875 Economic, Social, and

Political Development of

the Territories and the

Freely Associated States

Department of Education 10.0

0

Program Payment Average Clearance 10 Days

15.875 Economic, Social, and

Political Development of

the Territories and the

Freely Associated States

Department of Marine

and Wildlife Resources

3.00 Administrative Cost -

Payroll Only

Average Clearance 5 Days

15.875 Economic, Social, and

Political Development of

the Territories and the

Freely Associated States

Department of Marine

and Wildlife Resources

3.00 Administrative Cost -

Payroll Only

Average Clearance 5 Days

15.875 Economic, Social, and

Political Development of

the Territories and the

Freely Associated States

Department of Public

Health

5.00 Program Average Clearance 10 Days

15.875 Economic, Social, and

Political Development of

the Territories and the

Freely Associated States

Department of Public

Works

44.0

0

Program Payment Average Clearance 10 Days

15.875 Economic, Social, and

Political Development of

the Territories and the

Freely Associated States

Department of Treasury 5.00 Program Payment Average Clearance 10 Days

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CFDA Program Name Recipient % Component Technique Round

ed

days

15.875 Economic, Social, and

Political Development of

the Territories and the

Freely Associated States

Department of Treasury 2.00 Administrative Cost -

Payroll Only

Average Clearance 5 Days

15.875 Economic, Social, and

Political Development of

the Territories and the

Freely Associated States

High Court of American

Samoa

3.00 Program Payment Average Clearance 10 Days

15.875 Economic, Social, and

Political Development of

the Territories and the

Freely Associated States

High Court of American

Samoa

10.0

0

Administrative Cost -

Payroll Only

Average Clearance 5 Days

15.875 Economic, Social, and

Political Development of

the Territories and the

Freely Associated States

Office of the Governor 5.00 Program Payment Average Clearance 10 Days

15.875 Economic, Social, and

Political Development of

the Territories and the

Freely Associated States

Office of the Governor 5.00 Program Payment Average Clearance 10 Days

15.875 Economic, Social, and

Political Development of

the Territories and the

Freely Associated States

Office of the Governor 2.00 Administrative Cost -

Payroll Only

Average Clearance 5 Days

20.106 Airport Improvement

Program

Department of Port

Administration

1.00 Administrative Cost

(Payroll and Indirect

Cost)

Average Clearance 5 Days

20.106 Airport Improvement

Program

Department of Port

Administration

19.0

0

Program Payment Average Clearance 10 Days

20.106 Airport Improvement

Program

Office of Disaster

Assistance and

Petroleum Management

80.0

0

Program Payments Average Clearance 30 Days

20.205 Highway Planning and

Construction

Department of Public

Works

3.00 Administrative

Costs(Payroll and

Indirect)

Reimbursement

Schedule - Federal

Highway Program

N/A

20.205 Highway Planning and

Construction

Department of Public

Works

97.0

0

Program Payments Modified Issuance -

Federal Highway

Program

N/A

66.600 EPA Consolidated Grant Enviromental Protection

Agency

30.0

0

Program Payments Average Clearance 10 Days

66.600 EPA Consolidated Grant Enviromental Protection

Agency

70.0

0

Administrative Cost

(Payroll and Indirect

Cost)

Average Clearance 5 Days

84.027 Special Education --

Grants to States

Department of Education 60.0

0

Administrative

Costs(Payroll and Indirect

Costs)

Average Clearance 5 Days

84.027 Special Education --

Grants to States

Department of Education 40.0

0

Program Payments Average Clearance 30 Days

84.372 Statewide Longitudinal

Data Systems

Department of Education 10.0

0

Administrative Cost

(Payroll and Indirect

Cost)

Average Clearance 5 Days

84.372 Statewide Longitudinal

Data Systems

Department of Education 90.0

0

Program Payment Average Clearance 30 Days

84.403 Consolidated Grant to the

Outlying Areas

Department of Education 65.0

0

Administrative (Payroll

and Indirect Cost)

Average Clearance 5 Days

84.403 Consolidated Grant to the

Outlying Areas

Department of Education 35.0

0

Program Payment Average Clearance 30 Days

93.224 Consolidated Health

Centers

Department of Public

Health

35.0

0

Program Payments Average Clearance 10 Days

93.224 Consolidated Health

Centers

Department of Public

Health

65.0

0

Administrative Cost

(Payroll and Indirect

Cost)

Average Clearance 5 Days

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________________________________________________________________________________________________________

I hereby certify that an authorized State official has certified at least every five years that the "Rounded Days of Clearance" listed in

Exhibit 2 of this Treasury-State Agreement:

1. Have been prepared in accordance with the standards provided in 31 CFR 205.20;

2. Accurately represent the flow of Federal funds under the Federal assistance programs to which they apply;

3. Reflect seasonal or other periodic variations in the clearance activities; and,

4. Are auditable.

Date: ___________________________________________________________

Printed Name: ____________________________________________________

Certifying Signature: _______________________________________________

Title: ___________________________________________________________

CFDA Program Name Recipient % Component Technique Round

ed

days

93.575 Child Care and

Development Block Grant

Department of Human

and Social Services

30.0

0

Administrative Costs

(Payroll and Indirect

Costs)

Average Clearance 5 Days

93.575 Child Care and

Development Block Grant

Department of Human

and Social Services

70.0

0

Program Payments Average Clearance 10 Days

93.600 Head Start Department of Education 50.0

0

Administrative Cost

(Payroll & Indirect Cost)

Average Clearance 5 Days

93.600 Head Start Department of Education 50.0

0

Program Payments Average Clearance 10 Days

93.767 Children's Health

Insurance Program

American Samoa

Medicaid State Agency

100.

00

Program Payment Average Clearance 30 Days

93.778 Medical Assistance

Program

American Samoa

Medicaid State Agency

90.0

0

Program Payment Average Clearance 30 Days

93.778 Medical Assistance

Program

American Samoa

Medicaid State Agency

10.0

0

Administrative Cost

(Payroll and Indirect

Cost)

Average Clearance 5 Days

97.036 Disaster Grants - Public

Assistance (Presidentially

Declared Disasters)

Office of Disaster

Assistance and

Petroleum Management

100.

00

Program Payments Average Clearance 30 Days

97.039 Hazard Mitigation Grant Office of Disaster

Assistance and

Petroleum Management

90.0

0

Program Payment Average Clearance 10 Days

97.039 Hazard Mitigation Grant Office of Disaster

Assistance and

Petroleum Management

10.0

0

Administrative Cost Average Clearance 5 Days

Page 21 of 21

Ueligitone P. Tonumaipea (Oct 9, 2020 08:46 GMT-11)

Ueligitone P. Tonumaipea

Treasurer Oct 9, 2020 Ueligitone P. Tonumaipea