CA BOARD OF CORRECTIONS 3 - 2005

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performing the audit. Should the federal single audit report include this grant project in its review and testing, the Grantee may submit the federal single audit to satisfy the final audit requirement. The audit shall be prepared in accordance with generally accepted auditing standards and government auditing standards for financial and compliance audits. The audit may be performed by the Grantee subject to the terms hereinafter described, or the Grantee may hire, at Grantee's cost, an independent auditor to complete the final audit. Since the audit function must maintain organizational independence, the Grantee's financial officer for this project shall not perform audits of the Grant Agreement-related activities. If the Grantee's internal auditor performs the audit, the auditor must be. organizationally independent from the Grantee's accounting and project management functions. Additionally, Grantee's internal auditors who report to the financial officer, or to whom the financial officer reports, shall not perform the audit. The person conducting the audit shall be a certified public accountant, unless a Grantee auditor completes the audit. Failure to comply with these standards could result in the rejection of the audit report. ARTICLE 8. REPORTS Grantee will submit quarterly progress reports to the Board that describe progress made with respect to program objectives and activities as described in the Application. The first progress report will be due August 15, 2005, and will cover the first three months of the grant period. The second and third progress reports will be due November 15, 2005 and February 15, 2006, and will cover the second and third quarters. The final progress report will cover the last quarter of the grant period and will be due May 15, 2006. If required, Grantee will also report results for the OJJDP-developed performance indicators as identified in the Application. A fiscal accounting and request for reimbursement will be submitted quarterly for approved program expenditures. A fiscal accounting is due to the Board even if grant funds are not expended or requested in the reporting period. Failure to submit fiscal and progress reports in a timely manner may result in grant disbursements being withheld. In addition, Grantee shall immediately advise the Board of any significant problems or changes arising during the course of the project. ARTICLE 9. CHANGES No change or modification in the project will be permitted without prior written approval from the Board. Changes may include modification to project scope, changes to performance indicators and outcomes, compliance with collection of data elements, and other significant changes in the budget or program component contained in the approved Agreement. Changes shall not be implemented by the project until authorized to do so by the Board. Grantee: City of Santa Ana 8 of 11 Exhibit A, Grant Agreement BDC #333-04