STANDARDS FOR FINANCIAL AND PROGRAM MANAGEMENT: STANDARDS DESCRIPTION Regulation/ Statute Citation Responsible Manager Compliance Rating (FC, PC, or NC) Describe how this compliance standard is met/measured Executive Director Rating COMMENTS/ACTION PLANS UWritten proceduresU for determining the allowability of costs in accordance with Subpart E Cost Principles of 2 CFR 200 and the terms and conditions of the Federal award. 2 CFR 200.302 (b) (7) The financial management and accounting system is sufficient to demonstrate compliance with HUD cost limits Uby tracking and reporting on the Total Development Cost U(TDC) which is the sum of all costs for a project including all undertakings necessary for administration, planning, site acquisition, demolition, construction or equipment and financing (including payment of carrying charges) and for otherwise carrying out the development of the project, Uexcluding off site water and sewerU. § 1000.302 24 CFR 1000.156 - 162 Internal controls. The tribe/TDHE must: 2 CFR 200.303 UEstablish and maintainU effective internal control over the Federal award that provides reasonable assurance that the tribe/TDHE is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States and the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). [USTOP HERE AND COMPLETE ATTACHED COSO INTERNAL CONTROL ASSESSMENT AND INSERT COMPLIANCE RATING 2 CFR 200.303 (a)
PROCUREMENT STANDARDS: STANDARDS DESCRIPTION Regulation/ Statute Citation Responsible Manager Compliance Rating (FC, PC, or NC) Describe how this compliance standard is met/measured Executive Director Rating COMMENTS/ACTION PLANS General procurement standards 2 CFR 200.318 The tribe/TDHE has its own documented procurement procedures which at a minimum meet and implement the 11 federal procurement standards of 2 CFR 200.318 (a-k) Competition 2 CFR 200.319 The procurement management system ensures all procurement transactions are conducted in a manner providing Ufull and open competitionU. Procurement system ensures that at a minimum that the 7 situations considered to be restrictive of competition (as listed in 2 CFR 200.319 (a) (1-7)) will not occur. 2 CFR 200.319 (a) In order to ensure objective contractor performance and eliminate unfair competitive advantage, the procurement management system ensures that contractors that develop or draft specifications, requirements, statements of work, and invitations for bids or requests for proposals, Uare excludedU from competing for such procurements. 2 CFR 200.319 (a) The procurement management system ensures that procurements are conducted in a manner that prohibits the use of statutorily or administratively imposed state or local geographical preferences in the evaluation of bids or proposals, except in those cases where applicable Federal statutes expressly mandate or encourage geographic ORU 2 CFR 200.319 (b) preference,
PROCUREMENT STANDARDS: (cont.) STANDARDS DESCRIPTION Regulation/ Statute Citation Responsible Manager Compliance Rating (FC, PC, or NC) Describe how this compliance standard is met/measured Executive Director Rating COMMENTS/ACTION PLANS (2) UIdentify all requirementsU which the offerors must fulfill and all other factors to be used in evaluating bids or proposals. The procurement management system ensures that all prequalified lists of persons, firms, or products which are used in acquiring goods and services are current and include enough qualified sources to ensure maximum open and free competition, UANDU does not preclude potential bidders from qualifying during the solicitation period. 2 CFR 200.319 (d) Methods of procurement to be followed 2 CFR 200.320 The procurement management system ensures that one of the following methods of procurement are followed: UProcurement by micro-purchasesU: aggregate dollar amount of which does not exceed $5,000 for IHBG purchases, $3,000 for other federal funds (or $2,000 in the case of acquisitions for construction subject to the Davis-Bacon Act). Awarded without soliciting competitive quotations if the price is determined to be reasonable. UProcurement by small purchase relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold (currently $150,000). Price or rate quotations must be obtained from an adequate number of qualified sources. 2 CFR 200.320 (a) 24 CFR 1000.26 (11)(i) NAHASDA Section 203(g) 2 CFR 200.320 (b)
PROCUREMENT STANDARDS: (cont.) STANDARDS DESCRIPTION Regulation/ Statute Citation Responsible Manager Compliance Rating (FC, PC, or NC) Describe how this compliance standard is met/measured Executive Director Rating COMMENTS/ACTION PLANS UProcurement by sealed bidsU (formal advertising). Bids are publicly solicited and a firm fixed price contract (lump sum or unit price) is awarded to the responsible bidder whose bid, conforming with all the material terms and conditions of the invitation for bids, is the lowest in price. The procedure ensures that the sealed bid method is the preferred method for procuring construction, if the U3 conditionsU in paragraph 2 CFR 200.320 (c)(1) are met. ALSO, if sealed bids are used, the management system Uensures the following requirements will applyU: The invitation for bids will be Upublicly advertised Uand bids must be solicited from an adequate number of known suppliers, providing them sufficient response time prior to the date set for opening the bids; The invitation for bids, which will include any Uspecifications and pertinent attachmentsU, Umust define the items or servicesU in order for the bidder to properly respond; 2 CFR 200.320 (c) 2 CFR 200.320 (c)(1)(i-iii) 2 CFR 200.320 (c)(2)(i-v)
COST PRINCIPLES STANDARDS DESCRIPTION Regulation/ Statute Citation Responsible Manager Compliance Rating (FC, PC, or NC) Describe how this compliance standard is met/measured Executive Director Rating COMMENTS/ACTION PLANS The financial management system must ensure that the accounting practices of the tribe/TDHE must be consistent with 2 CFR 200 Subpart E Cost Principles and support the accumulation of costs as required by the principles, and must provide for adequate documentation to support costs charged to the Federal award. 2 CFR 200.400 (d) In determining the allowability of costs, the financial management system ensures that cost meets the following general criteria: Be Unecessary and reasonableU for the performance of the Federal award and be allocable thereto under these principles. UConform to any limitationsU or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. Be consistent with policies and procedures that Uapply uniformly to both and other activities of the entityU. Be Uaccorded consistent treatmentU. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost. Be determined in accordance with Ugenerally accepted accounting principles (GAAPU), except, for state and local governments and 2 CFR 200.403
COST PRINCIPLES STANDARDS DESCRIPTION Regulation/ Statute Citation Responsible Manager Compliance Rating (FC, PC, or NC) Describe how this compliance standard is met/measured Executive Director Rating COMMENTS/ACTION PLANS Indian tribes only, as otherwise provided for in this part. Not be included as a cost or used to meet cost sharing or matching requirements of any other federally-financed program in either the current or a prior period. UEXCEPTU, under NAHASDA, IHBG funds may be used as matching funds to obtain and leverage funding, including any Federal or state program and still be considered an affordable housing activity. Be Uadequately documentedU. 24 CFR 1000.122 The Uwritten proceduresU for determining the allowability of costs for IHBG expenditures, provide that all items of cost listed in 2 CFR 200.420 – 475 (GENERAL PROVISIONS FOR SELECTED ITEMS OF COST) which require prior Federal agency approval Uare allowable without the prior approval of HUD to the extentU that they comply with the general policies and principles stated in the Cost Principles and are otherwise eligible under this part, Uexcept for the followingU: Depreciation method for fixed assets shall not be changed without the approval of the Federal cognizant agency. 24 CFR 1000.26 (b)