Funds authorized under Section 1115 of the Social Security Act are limited to State agencies administering the Child Support Enforcement Program. All applications must outline explicitly the information sought about the administration, or effects of the proposed research and how the activity will be evaluated. Funds may not be used for construction. A Section 1115 waiver of any of the State Plan requirements under Title IV-D of the Social Security Act may be granted in connection with any experimental pilot or demonstration project that will assist in promoting the objectives of the Child Support Enforcement program and meets certain conditions. Quarterly narrative reports and semi-annual reports of expenditures are required on all grant projects.
Contracts specify the required frequency of progress and expenditure reports.
Comprehensive final reports are due on or before termination dates of the projects for contracts, and not later than 90 days after termination for grants. All fiscal transactions identifiable to Federal financial assistance are subject to audit by the HHS audit agency, and other Federal officials. For nongovernmental grant recipients, audits are to be conducted in accordance with the provisions of OMB Circular No. A-110 . Proper accounting records, identifiable by grant or contract number and including all receipts and expenditures, must be maintained for 3 years in accordance with 45 CFR, Part 74. Subsequent to audit, they must be maintained until all questions are resolved, or at the end of the regular 3-year period, whichever is later.