Cash Management Improvement Act Agreement

between

The State of Iowa

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 State of Iowa

(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 State of Iowa shall be the Administrator of the State Accounting Enterprise, Iowa

Department of Administrative Services 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 07/01/2020 and shall remain in effect until 06/30/2021.

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 the Single Audit for

fiscal year ending 06/30/2019.

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 $49,967,029.

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

14.228 Community Development Block Grants/State's Program

17.225F Unemployment Insurance -- Federal Benefit Account and Administrative Costs

17.225S Unemployment Insurance -- State Benefit Account

20.205 Highway Planning and Construction

66.458 Capitalization Grants for Clean Water State Revolving Funds

66.468 Capitalization Grants for Drinking Water Revolving Fund

84.010 Title I Grants to Local Educational Agencies

84.027 Special Education -- Grants to States

93.558 Temporary Assistance for Needy Families

93.568 Low-Income Home Energy Assistance

93.575 Child Care and Development Block Grant

93.767 Children's Health Insurance Program

93.778 Medical Assistance Program

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:

Department of Education

Department of Human Rights

Department of Human Services

Department of Inspections and Appeals

Department of Natural Resources

Department of Transportation

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Iowa Economic Development Authority

Iowa Finance Authority

Iowa Workforce Development

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:

Bank of America 17.225F Unemployment Insurance -- Federal Benefit Account and Administrative Costs

Bank of America 17.225S Unemployment Insurance -- State Benefit Account

Conduent State & Local Solutions, Inc 10.551 Supplemental Nutrition Assistance Program

Conduent State & Local Solutions, Inc 93.558 Temporary Assistance for Needy Families

Iowa Finance Authority 66.458 Capitalization Grants for Clean Water State Revolving Funds

Iowa Finance Authority 66.468 Capitalization Grants for Drinking Water Revolving Fund

Wells Fargo 66.458 Capitalization Grants for Clean Water State Revolving Funds

Wells Fargo 66.468 Capitalization Grants for Drinking Water Revolving Fund

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.

Actual Clearance, ZBA - ACH

The State shall request funds such that they are deposited by ACH in a State account on the settlement date of payments

issued by the State. 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 amount of funds that clear the State's account on the settlement

date. This funding technique is interest neutral.

Post-Issuance

The State shall request funds such that they are deposited in a State account after the State issues checks, but before the

checks clear. 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 the amount of the disbursement. This funding technique is not interest

neutral.

Pre-Issuance

The State shall request funds such that they are deposited in a State account not more than three business days prior to

the day the State makes a disbursement. 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 the amount the State expects to disburse. This

funding technique is not 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.

Indirect Cost Rates - Actual Base - Monthly

The State shall request funds once a month, such that they are deposited on the median day of the month. 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 determined by applying the indirect cost rate to the appropriate cost base of the prior month. This funding

technique is interest neutral.

Indirect Cost Rates - Actual Base - Quarterly

The State shall request funds once a quarter, such that they are deposited on the median day of the quarter. 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 determined by applying the indirect cost rate to the appropriate cost base of the quarter. This funding

technique is interest neutral.

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.

Capitalization Grants for State Revolving Funds

The State shall request funds to minimize the time between the drawdown of funds from Treasury and their deposit into

the revolving fund. The timing of the drawdown of Federal funds for deposit to the revolving fund is subject to the interest

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provisions of 31 CFR Part 205, however there is an interest exemption for the interest the State earns once the funds are

deposited into the revolving fund. The request for funds 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 amount of the funds to be used for immediate

program purposes. The State will not incur an interest liability for interest earned on revolving fund loans. This funding

technique is interest neutral.

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.

Actual Administrative Non-Payroll Costs - Weekly

The State shall request funds weekly such that they are deposited in a State account on Tuesdays. 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 based on the previous week's actual expenses. This funding technique is interest neutral.

Contractor Payments - Post Issuance

The State shall request funds such that they are deposited in a State account by ACH the day after the State issues

checks, but before the checks clear. 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 the amount of the disbursement. This funding technique is

not interest neutral.

Cost Allocation Plans - Administrative Costs- Bi-weekly

The State shall request funds bi-weekly, such that they are deposited on the day of the State's payday. 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 the prorated amount of administrative costs base on the most recent, certified, quarterly cost allocation, with

adjustments made to subsequent draws based on actual labor distributions and recoveries, when applicable. This

funding technique is interest neutral.

Cost Allocation Plans - Indirect Costs - Bi-weekly

The State shall request funds bi-weekly, such that they are deposited on the day of the State's payday. 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 the prorated amount of indirect costs based on the most recent, certified, quarterly cost allocation, with

adjustments made to subsequent draws based on actual labor distributions and recoveries, when applicable. This

funding technique is interest neutral.

Estimated Administrative Costs-Bi-weekly - Monthly Adjustments

The State shall request funds bi-weekly such that they are deposited in a State account on the day the State's payroll is

issued. 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 the prorated amount of administrative costs based on a combination of 26 allotments

of the annual grant amount adjusted based on historical actual prorated costs for the year. Monthly adjustments are

made to subsequent draws based on the actual labor distribution and recoveries when applicable. This funding technique

is interest neutral.

Estimated Administrative Payroll Costs - Estimated Base-Bi-weekly

The State shall request funds bi-weekly for estimated payroll costs such that they are deposited in a State account not

more than three business days prior to the day the State makes a payroll disbursement. The request shall be made in

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

determined by applying a percentage of 75% to the appropriate cost base occurring 4 weeks prior with adjustments made

to subsequent draws based on actual labor distributions and recoveries when applicable. This funding technique is not

interest neutral.

Indirect Cost Rates-Estimated Base-Bi-weekly-Quarterly Adjustments

The State shall request funds bi-weekly in conjunction with the payroll request such that they are deposited in a State

account not more than three business days prior to the day the State makes a payroll disbursement. 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 determined by applying the indirect cost rate to 75% of the appropriate cost base occurring 4 weeks prior with

adjustments made to subsequent draws based on actual labor distributions and recoveries when applicable. A quarterly

reconciliation will be completed to ensure programs are in compliance with the indirect cost rate for the federal fiscal year.

This funding technique is not interest neutral.

Reimbursement - Advance Construction

The State shall request funds for contractor payments such that they are deposited by ACH on the same day as

requested and after the payments issued by the State have cleared. Of the total number of contractor payments,

approximately 87% are issued electronically through ACH/EFT. Additionally, of the total contractor payments,

approximately 80% of the federal funds spent are associated with Advance Construction projects. Those contractor

payments that are associated with Advance Construction projects are first supported with State funding and converted to

Federal funding at a later date. For Advance Construction projects, Federal funds are requested at the time of conversion

and 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 the amount of expenditures converted to Federal funds. This funding technique is interest

neutral.

State Revolving Funds - Administrative/Tech Costs

The State shall request funds monthly for expenditures which were incurred in the prior month. Expenditures will be

determined as soon as possible subsequent to the close of each month and a request for funds will occur by the second

Friday of the month following the ending of the prior month. The request shall be made in accordance with the appropriate

Federal agency cut-off time specified in Exhibit 1. The amount of the request shall be for the actual expenditures incurred

during the prior month. This funding technique is 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.

10.551 Supplemental Nutrition Assistance Program

Recipient: Department of Human Services

% of Funds Agency Receives: 100.00

Component: Program Costs

Technique: Actual Clearance, ZBA - ACH

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Average Day of Clearance: 1 Day

10.555 National School Lunch Program

Recipient: Department of Education

% of Funds Agency Receives: 100.00

Component: Program Costs

Technique: Pre-Issuance

Average Day of Clearance: N/A

14.228 Community Development Block Grants/State's Program

Recipient: Iowa Economic Development Authority

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Indirect Cost Rates - Actual Base - Quarterly

Average Day of Clearance: N/A

Recipient: Iowa Economic Development Authority

% of Funds Agency Receives: 97.00

Component: Program Costs

Technique: Pre-Issuance

Average Day of Clearance: N/A

Recipient: Iowa Economic Development Authority

% of Funds Agency Receives: 2.00

Component: Administrative Costs

Technique: Pre-Issuance

Average Day of Clearance: N/A

17.225F Unemployment Insurance -- Federal Benefit Account and Administrative Costs

Recipient: Iowa Workforce Development

% of Funds Agency Receives: 17.00

Component: Administrative Costs - Non-Payroll

Technique: Actual Administrative Non-Payroll Costs - Weekly

Average Day of Clearance: N/A

Recipient: Department of Inspections and Appeals

% of Funds Agency Receives: 4.00

Component: Administrative Costs

Technique: Estimated Administrative Costs-Bi-weekly - Monthly Adjustments

Average Day of Clearance: N/A

Recipient: Iowa Workforce Development

% of Funds Agency Receives: 52.00

Component: Administrative Costs - Payroll

Technique: Estimated Administrative Payroll Costs - Estimated Base-Bi-weekly

Average Day of Clearance: N/A

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Recipient: Iowa Workforce Development

% of Funds Agency Receives: 11.00

Component: Indirect Costs

Technique: Indirect Cost Rates-Estimated Base-Bi-weekly-Quarterly Adjustments

Average Day of Clearance: N/A

Recipient: Iowa Workforce Development

% of Funds Agency Receives: 16.00

Component: Program Costs

Technique: Pre-Issuance

Average Day of Clearance: N/A

17.225S Unemployment Insurance -- State Benefit Account

Recipient: Iowa Workforce Development

% of Funds Agency Receives: 100.00

Component: Program Costs

Technique: Post-Issuance

Average Day of Clearance: N/A

20.205 Highway Planning and Construction

Recipient: Department of Transportation

% of Funds Agency Receives: 56.00

Component: Contractor Payments - Non Advance Construction

Technique: Contractor Payments - Post Issuance

Average Day of Clearance: N/A

Recipient: Department of Transportation

% of Funds Agency Receives: 9.00

Component: City and County Pass-thru

Technique: Pre-Issuance

Average Day of Clearance: N/A

Recipient: Department of Transportation

% of Funds Agency Receives: 35.00

Component: Contractor Payments - Advance Construction

Technique: Reimbursement - Advance Construction

Average Day of Clearance: N/A

66.458 Capitalization Grants for Clean Water State Revolving Funds

Recipient: Iowa Finance Authority

% of Funds Agency Receives: 96.60

Component: Program

Technique: Capitalization Grants for State Revolving Funds

Average Day of Clearance: N/A

Recipient: Department of Natural Resources

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% of Funds Agency Receives: 0.25

Component: Indirects

Technique: Indirect Cost Rates - Actual Base - Monthly

Average Day of Clearance: N/A

Recipient: Iowa Finance Authority

% of Funds Agency Receives: 0.06

Component: Indirects

Technique: Indirect Cost Rates - Actual Base - Monthly

Average Day of Clearance: N/A

Recipient: Department of Natural Resources

% of Funds Agency Receives: 2.50

Component: Administrative

Technique: State Revolving Funds - Administrative/Tech Costs

Average Day of Clearance: N/A

Recipient: Iowa Finance Authority

% of Funds Agency Receives: 0.59

Component: Administrative

Technique: State Revolving Funds - Administrative/Tech Costs

Average Day of Clearance: N/A

66.468 Capitalization Grants for Drinking Water Revolving Fund

Recipient: Iowa Finance Authority

% of Funds Agency Receives: 69.20

Component: Program

Technique: Capitalization Grants for State Revolving Funds

Average Day of Clearance: N/A

Recipient: Department of Natural Resources

% of Funds Agency Receives: 2.60

Component: Indirects

Technique: Indirect Cost Rates - Actual Base - Monthly

Average Day of Clearance: N/A

Recipient: Iowa Finance Authority

% of Funds Agency Receives: 0.25

Component: Indirects

Technique: Indirect Cost Rates - Actual Base - Monthly

Average Day of Clearance: N/A

Recipient: Department of Natural Resources

% of Funds Agency Receives: 26.05

Component: Administrative/Tech

Technique: State Revolving Funds - Administrative/Tech Costs

Average Day of Clearance: N/A

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Recipient: Iowa Finance Authority

% of Funds Agency Receives: 1.90

Component: Administrative

Technique: State Revolving Funds - Administrative/Tech Costs

Average Day of Clearance: N/A

84.010 Title I Grants to Local Educational Agencies

Recipient: Department of Education

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Indirect Cost Rates - Actual Base - Monthly

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 1.00

Component: Administrative Costs

Technique: Pre-Issuance

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 98.00

Component: Program Costs

Technique: Pre-Issuance

Average Day of Clearance: N/A

84.027 Special Education -- Grants to States

Recipient: Department of Education

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Indirect Cost Rates - Actual Base - Monthly

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 3.00

Component: Administrative Costs

Technique: Pre-Issuance

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 96.00

Component: Program Costs

Technique: Pre-Issuance

Average Day of Clearance: N/A

93.558 Temporary Assistance for Needy Families

Recipient: Department of Human Services

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% of Funds Agency Receives: 30.00

Component: Administrative Costs

Technique: Cost Allocation Plans - Administrative Costs- Bi-weekly

Average Day of Clearance: N/A

Recipient: Department of Human Services

% of Funds Agency Receives: 3.00

Component: Indirect Costs

Technique: Cost Allocation Plans - Indirect Costs - Bi-weekly

Average Day of Clearance: N/A

Recipient: Department of Human Rights

% of Funds Agency Receives: 3.00

Component: Program Costs

Technique: Post-Issuance

Average Day of Clearance: N/A

Recipient: Iowa Workforce Development

% of Funds Agency Receives: 5.00

Component: Administrative Costs

Technique: Post-Issuance

Average Day of Clearance: N/A

Recipient: Iowa Workforce Development

% of Funds Agency Receives: 0.00

Component: Program Costs

Technique: Post-Issuance

Average Day of Clearance: N/A

Recipient: Department of Human Services

% of Funds Agency Receives: 59.00

Component: Program Costs

Technique: Post-Issuance

Average Day of Clearance: N/A

93.568 Low-Income Home Energy Assistance

Recipient: Department of Human Rights

% of Funds Agency Receives: 0.10

Component: Indirect Costs

Technique: Pre-Issuance

Average Day of Clearance: N/A

Recipient: Department of Human Rights

% of Funds Agency Receives: 1.40

Component: Administrative Costs

Technique: Pre-Issuance

Average Day of Clearance: N/A

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Recipient: Department of Human Rights

% of Funds Agency Receives: 98.50

Component: Program Costs

Technique: Pre-Issuance

Average Day of Clearance: N/A

93.575 Child Care and Development Block Grant

Recipient: Department of Human Services

% of Funds Agency Receives: 0.00

Component: Administrative Costs

Technique: Cost Allocation Plans - Administrative Costs- Bi-weekly

Average Day of Clearance: N/A

Recipient: Department of Human Services

% of Funds Agency Receives: 2.00

Component: Indirect Costs

Technique: Cost Allocation Plans - Indirect Costs - Bi-weekly

Average Day of Clearance: N/A

Recipient: Department of Human Services

% of Funds Agency Receives: 98.00

Component: Program

Technique: Post-Issuance

Average Day of Clearance: N/A

93.767 Children's Health Insurance Program

Recipient: Department of Human Services

% of Funds Agency Receives: 8.00

Component: Administrative Costs

Technique: Cost Allocation Plans - Administrative Costs- Bi-weekly

Average Day of Clearance: N/A

Recipient: Department of Human Services

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Cost Allocation Plans - Indirect Costs - Bi-weekly

Average Day of Clearance: N/A

Recipient: Department of Human Services

% of Funds Agency Receives: 91.00

Component: Program Costs

Technique: Post-Issuance

Average Day of Clearance: N/A

93.778 Medical Assistance Program

Recipient: Department of Human Services

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% of Funds Agency Receives: 3.00

Component: Administrative Costs

Technique: Cost Allocation Plans - Administrative Costs- Bi-weekly

Average Day of Clearance: N/A

Recipient: Department of Human Services

% of Funds Agency Receives: 0.00

Component: Indirect Costs

Technique: Cost Allocation Plans - Indirect Costs - Bi-weekly

Average Day of Clearance: N/A

Recipient: Department of Human Services

% of Funds Agency Receives: 97.00

Component: Program Costs

Technique: Post-Issuance

Average Day of Clearance: N/A

6.3.3 Materiality Exemptions

Agencies exempt from coverage on the basis of materiality:

The Department of Human Services transfers administrative funds to the Department of Inspections and Appeals (DIA)

through the Department of Human Services Cost Allocation Plan. The administrative expense reimbursement transfer is

less than 1% of the program costs and will not be tracked. This is applicable for CFDA's, 93.558, 93.563, 93.575, 93.767,

and 93.778.

Iowa Workforce Development passes through funds pertaining to indirect costs to the Department of Inspections and

Appeals (DIA) for CFDA 17.225F. The pass through of funds is less than 1% of the overall costs for this CFDA number

and will not be tracked.

The Department of Natural Resources receives federal funds pertaining to indirect expenses for CFDA 66.458. The

indirect expense reimbursement transfers are less than 1% of the overall costs for this CFDA number and will not be

tracked.

The Iowa Finance Authority receives federal funds pertaining to administrative and indirect expenses for CFDA 66.458.

The administrative and indirect expense reimbursement transfers are less than 1% of the overall costs for this CFDA

number and will not be tracked.

The Iowa Finance Authority receives federal funds pertaining to indirect expenses for CFDA 66.468. The indirect expense

reimbursement transfers are less than 1% of the overall costs for this CFDA number and will not be tracked.

The Department of Human Rights receives federal funds pertaining to indirect expenditures for CFDA 93.568. The

indirect expense reimbursement transfers are less than 1% of the overall costs for this CFDA number and will not be

tracked.

The Department of Inspections and Appeals receives federal funds directly from CMS pertaining to administrative

expenditures for CFDA 93.778. The administrative expense reimbursement transfers are 0.11% of the overall costs for

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this CFDA number and will not be tracked.

The Department of Human Services receives federal funds pertaining to indirect expenditures for CFDA 93.778. The

indirect expense reimbursement transfers are less than 1% of the overall costs for this CFDA number and will not be

tracked.

7.0 CLEARANCE PATTERNS

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

for the payroll portion of the administrative costs listed in Sections 4.2 and 4.3 of this Agreement.

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

The Department of Administrative Services shall develop the State's clearance patterns in accordance with 31 CFR

205.22.

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

Actual warrant redemption from the records of the State Treasurer as well as the State's accounting system.

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.

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:

NONE

The State shall also adjust each clearance pattern to reflect:

Page 15 of 25
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:

Actual Administrative Non-Payroll Costs - Weekly

Actual Clearance, ZBA - ACH

Capitalization Grants for State Revolving Funds

Cost Allocation Plans - Administrative Costs- Bi-weekly

Cost Allocation Plans - Indirect Costs - Bi-weekly

Estimated Administrative Costs-Bi-weekly - Monthly Adjustments

Indirect Cost Rates - Actual Base - Monthly

Indirect Cost Rates - Actual Base - Quarterly

Reimbursement - Advance Construction

State Revolving Funds - Administrative/Tech Costs

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

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:

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

Page 16 of 25
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:

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

accounts in the UTF under the Unemployment Insurance program.

Based on statements provided by its financial institution, or other appropriate source, the State shall determine the actual

interest earnings and the related banking costs attributable to funds withdrawn from its account in the UTF.

At the end of the State's fiscal year, the State shall calculate the percentage of its total unemployment compensation

expenditures for (1) funds withdrawn from the State account in the UTF, or the State %, and (2) funds withdrawn from the

Federal Employees Compensation Account (FECA) and the Extended Unemployment Compensation Account (EUCA)

and any other accounts of Federal funds in the UTF, or the Federal %.

The State shall calculate the actual interest earnings and the related banking costs attributable to funds withdrawn from

the State account in the UTF by multiplying the State % by the amount of the actual interest earnings and the related

banking costs of the account as a whole. The State's liability for interest on funds withdrawn from its account in the UTF

shall consist of the actual interest earnings attributable to such funds less the related banking costs attributed to such

funds.

The State shall determine the average daily cash balance of its unemployment compensation benefit payment account for

its fiscal year. The State shall calculate the average daily cash balance of Federal funds by multiplying the Federal % by

the average daily cash balance of the benefit payment account on the whole. The State's liability for interest on funds

withdrawn from the FECA and EUCA (and any other benefit accounts of Federal funds in the UTF from which the State

draws funds) shall be the average daily cash balance of Federal funds multiplied by the annualized rate equal to the

average equivalent yields of 13-week Treasury bills auctioned during the State's fiscal year.

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

Page 17 of 25
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.

8.5.2 The State and the Secretary agree that WIC rebates are excluded from the interest provisions of this agreement if

they are retained and used for program purposes. In the event that the rebates are not used for program purposes, then

the provisions of Section 8.4 apply.

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

Deposit to Clearance:

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 receipt of Federal funds to the date of debit, shall be determined from information captured in the

State's centralized accounting system administered by the Department of Administrative Services and the State's warrant

redemption administered by the State Treasurer.

8.6.2.3 Standards Applied

Statistical Sampling (Pre-Issuance):

To measure the time Federal funds are held in a State account prior to being disbursed, the State shall use statistical

sampling. The sample shall be randomly selected, and shall be of sufficient size to ensure, at a minimum, a 95%

confidence interval no wider than ± 0.3 dollar-weighted days about the estimated mean.

For each check in the sample population, the State shall:

1 subtract the deposit date from the issuance date

2 multiply the difference of step 1 by the check amount

3 divide the product of step 2 by the total amount of funds drawn in the sample to determine the dollar-weighted preissuance time for that check

Page 18 of 25
The State shall then sum the dollar-weighted pre-issuance time for each check to arrive at the total dollar-weighted

average pre-issuance time to be used for calculating State interest liabilities.

8.6.2.4 Calculation Procedure

Pre-Issuance Time + Clearance Time:

I = P x r x {PI + CT}, where

I = State's total interest liability

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

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

divided by 365 days

PI = Dollar-weighted average number of days Federal funds are held by State prior to issuance

CT = Dollar-weighted average number of days Federal funds are held by State between issuance and clearance of

checks, as determined by the appropriate clearance pattern in Exhibit II

8.7 Calculation Procedure - State Payroll Costs

The State is on a bi-weekly payroll system of payday being every other Friday. Consistent with the State's pre-issuance

requirements, the departments must have funds on hand by Tuesday to cover net pay, employer contributions, and

employee deductions.

Due to these administrative constraints, the State shall pay interest on direct cost payrolls for 4 days. The dollar-weighted

average clearance time for payroll clearance is calculated to be 3.50 calendar days. This calculation is

based on an analysis of the period of time from fund drawdown to warrant redemption or EFT payment and the period of

time the mandatory and discretionary deductions are held by a Centralized Payroll Trustee.

The State's interest liability for the payroll portion of all applicable administrative costs noted in 4.2 and 4.3 shall be

calculated by applying the following formula:

Pre-Issuance Time + Clearance Time

	I = P X r X (PI + CT) where

	I = State's total interest liability for payroll portion 			 of administrative component of program

	P = Total annual expenditures of Federal funds for payroll 		 portion of administrative component of program

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

year divided by 365 days

	PI = Dollar-weighted average number of days Federal funds 			 are held by State prior to issuance

Page 19 of 25
	CT = Dollar-weighted average number of days Federal funds 			 are held by State between issuance and clearance of

checks, 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

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:

Treasurer of State---System Analysis, programming and testing

Administrative Services--System analysis, programming, report testing and validation, redemption

pattern reporting, validation and testing, annual report preparation.

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.

Page 20 of 25
12.0 AUTHORIZED SIGNATURES

Jay Cleveland

Chief Operating Officer

State Accounting Enterprise

Department of Administrative Services

Signature:________________________________________Date Signed:_______________

Date Submitted 04/30/2020

Corvelli A. McDaniel

Assistant Commissioner

Revenue Collections Management

Bureau of the Fiscal Service

U.S. Department of the Treasury

Signature:________________________________________Date Signed:_______________

Page 21 of 25

Jay Cleveland (Jun 12, 2020 10:45 CDT)

Jay Cleveland

Jun 12, 2020

Corvelli A. McDaniel (Jul 2, 2020 11:52 EDT)

Corvelli A. McDaniel

Jul 2, 2020
Exhibit I - Funds Request and Receipt Times Schedule

State of Iowa

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 22 of 25
Exhibit II - State of Iowa

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

Services

100.

00

Program Costs Actual Clearance, ZBA -

ACH

1 Day

10.555 National School Lunch

Program

Department of Education 100.

00

Program Costs Pre-Issuance N/A

14.228 Community Development

Block Grants/State's

Program

Iowa Economic

Development Authority

97.0

0

Program Costs Pre-Issuance N/A

14.228 Community Development

Block Grants/State's

Program

Iowa Economic

Development Authority

2.00 Administrative Costs Pre-Issuance N/A

14.228 Community Development

Block Grants/State's

Program

Iowa Economic

Development Authority

1.00 Indirect Costs Indirect Cost Rates -

Actual Base - Quarterly

N/A

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Department of

Inspections and Appeals

4.00 Administrative Costs Estimated Administrative

Costs-Bi-weekly -

Monthly Adjustments

N/A

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Iowa Workforce

Development

16.0

0

Program Costs Pre-Issuance N/A

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Iowa Workforce

Development

52.0

0

Administrative Costs -

Payroll

Estimated Administrative

Payroll Costs - Estimated

Base-Bi-weekly

N/A

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Iowa Workforce

Development

11.0

0

Indirect Costs Indirect Cost RatesEstimated Base-Biweekly-Quarterly

Adjustments

N/A

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Iowa Workforce

Development

17.0

0

Administrative Costs -

Non-Payroll

Actual Administrative

Non-Payroll Costs -

Weekly

N/A

17.225S Unemployment Insurance

-- State Benefit Account

Iowa Workforce

Development

100.

00

Program Costs Post-Issuance N/A

20.205 Highway Planning and

Construction

Department of

Transportation

9.00 City and County PassthruPre-Issuance N/A

20.205 Highway Planning and

Construction

Department of

Transportation

35.0

0

Contractor Payments -

Advance Construction

Reimbursement -

Advance Construction

N/A

20.205 Highway Planning and

Construction

Department of

Transportation

56.0

0

Contractor Payments -

Non Advance

Construction

Contractor Payments -

Post Issuance

N/A

66.458 Capitalization Grants for

Clean Water State

Revolving Funds

Department of Natural

Resources

0.25 Indirects Indirect Cost Rates -

Actual Base - Monthly

N/A

66.458 Capitalization Grants for

Clean Water State

Revolving Funds

Department of Natural

Resources

2.50 Administrative State Revolving Funds -

Administrative/Tech

Costs

N/A

Page 23 of 25
CFDA Program Name Recipient % Component Technique Round

ed

days

66.458 Capitalization Grants for

Clean Water State

Revolving Funds

Iowa Finance Authority 96.6

0

Program Capitalization Grants for

State Revolving Funds

N/A

66.458 Capitalization Grants for

Clean Water State

Revolving Funds

Iowa Finance Authority 0.59 Administrative State Revolving Funds -

Administrative/Tech

Costs

N/A

66.458 Capitalization Grants for

Clean Water State

Revolving Funds

Iowa Finance Authority 0.06 Indirects Indirect Cost Rates -

Actual Base - Monthly

N/A

66.468 Capitalization Grants for

Drinking Water Revolving

Fund

Department of Natural

Resources

2.60 Indirects Indirect Cost Rates -

Actual Base - Monthly

N/A

66.468 Capitalization Grants for

Drinking Water Revolving

Fund

Department of Natural

Resources

26.0

5

Administrative/Tech State Revolving Funds -

Administrative/Tech

Costs

N/A

66.468 Capitalization Grants for

Drinking Water Revolving

Fund

Iowa Finance Authority 69.2

0

Program Capitalization Grants for

State Revolving Funds

N/A

66.468 Capitalization Grants for

Drinking Water Revolving

Fund

Iowa Finance Authority 1.90 Administrative State Revolving Funds -

Administrative/Tech

Costs

N/A

66.468 Capitalization Grants for

Drinking Water Revolving

Fund

Iowa Finance Authority 0.25 Indirects Indirect Cost Rates -

Actual Base - Monthly

N/A

84.010 Title I Grants to Local

Educational Agencies

Department of Education 1.00 Administrative Costs Pre-Issuance N/A

84.010 Title I Grants to Local

Educational Agencies

Department of Education 1.00 Indirect Costs Indirect Cost Rates -

Actual Base - Monthly

N/A

84.010 Title I Grants to Local

Educational Agencies

Department of Education 98.0

0

Program Costs Pre-Issuance N/A

84.027 Special Education --

Grants to States

Department of Education 96.0

0

Program Costs Pre-Issuance N/A

84.027 Special Education --

Grants to States

Department of Education 1.00 Indirect Costs Indirect Cost Rates -

Actual Base - Monthly

N/A

84.027 Special Education --

Grants to States

Department of Education 3.00 Administrative Costs Pre-Issuance N/A

93.558 Temporary Assistance for

Needy Families

Department of Human

Rights

3.00 Program Costs Post-Issuance N/A

93.558 Temporary Assistance for

Needy Families

Department of Human

Services

3.00 Indirect Costs Cost Allocation Plans -

Indirect Costs - Bi-weekly

N/A

93.558 Temporary Assistance for

Needy Families

Department of Human

Services

30.0

0

Administrative Costs Cost Allocation Plans -

Administrative Costs- Biweekly

N/A

93.558 Temporary Assistance for

Needy Families

Department of Human

Services

59.0

0

Program Costs Post-Issuance N/A

93.558 Temporary Assistance for

Needy Families

Iowa Workforce

Development

5.00 Administrative Costs Post-Issuance N/A

93.558 Temporary Assistance for

Needy Families

Iowa Workforce

Development

0.00 Program Costs Post-Issuance N/A

93.568 Low-Income Home

Energy Assistance

Department of Human

Rights

98.5

0

Program Costs Pre-Issuance N/A

93.568 Low-Income Home

Energy Assistance

Department of Human

Rights

0.10 Indirect Costs Pre-Issuance N/A

93.568 Low-Income Home

Energy Assistance

Department of Human

Rights

1.40 Administrative Costs Pre-Issuance N/A

93.575 Child Care and

Development Block Grant

Department of Human

Services

98.0

0

Program Post-Issuance N/A

93.575 Child Care and

Development Block Grant

Department of Human

Services

2.00 Indirect Costs Cost Allocation Plans -

Indirect Costs - Bi-weekly

N/A

93.575 Child Care and

Development Block Grant

Department of Human

Services

0.00 Administrative Costs Cost Allocation Plans -

Administrative Costs- Biweekly

N/A

Page 24 of 25
________________________________________________________________________________________________________

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

93.767 Children's Health

Insurance Program

Department of Human

Services

91.0

0

Program Costs Post-Issuance N/A

93.767 Children's Health

Insurance Program

Department of Human

Services

1.00 Indirect Costs Cost Allocation Plans -

Indirect Costs - Bi-weekly

N/A

93.767 Children's Health

Insurance Program

Department of Human

Services

8.00 Administrative Costs Cost Allocation Plans -

Administrative Costs- Biweekly

N/A

93.778 Medical Assistance

Program

Department of Human

Services

97.0

0

Program Costs Post-Issuance N/A

93.778 Medical Assistance

Program

Department of Human

Services

0.00 Indirect Costs Cost Allocation Plans -

Indirect Costs - Bi-weekly

N/A

93.778 Medical Assistance

Program

Department of Human

Services

3.00 Administrative Costs Cost Allocation Plans -

Administrative Costs- Biweekly

N/A

Page 25 of 25

Jay Cleveland (Jun 12, 2020 10:45 CDT)

Jay Cleveland

Chief Operating Office, DAS-SAE Jun 12, 2020 Jay Cleveland