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FEMA at least 60 days prior to the expiration of the grant period of performance. The <br />justification must address: <br />• Reason for delay; <br />• Current status of the activity/activities; <br />• Approved period of performance termination date and new project completion <br />date; <br />• Remaining available funds, both Federal and non-Federal; <br />• Budget outlining how remaining Federal and non-Federal funds will be expended; <br />• Plan for completion including milestones and timeframe for achieving each <br />milestone and the position/person responsible for implementing the plan for <br />completion; and <br />• Certification that the activity/activities will be completed within the extended <br />period of performance without any modification to the original Statement of Work <br />approved by FEMA. <br />B. Administrative and National Policy Requirements <br />The recipient and any sub-recipient(s) must, in addition to the assurances made as part <br />of the application, comply and require each of its subcontractors employed in the <br />completion of the project to comply with all applicable statutes, regulations, executive <br />orders, OMB circulars, terms and conditions of the award, and the approved application. <br />1. Standard Financial Requirements. The grantee and any subgrantee(s) shall <br />comply with all applicable laws and regulations. A non-exclusive list of regulations <br />commonly applicable to DHS grants are listed below: <br />1 -Administrative Requirements. <br />• 44 CFR Part 13, Uniform Administrative Requirements for Grants and <br />Cooperative Agreements to State and Local Governments <br />• 2 CFR Part 215, Uniform Administrative Requirements for Grants and <br />Agreements with Institutions of Higher Education, Hospitals, and Other <br />Non-Profit Organizations (formerly OMB Circular A-110) <br />1.2 - Cost Principles. <br />• 2 CFR Part 225, Cost Principles for State, Local, and Indian tribal <br />Governments (formerly OMB Circular A-87) <br />• 2 CFR Part 220, Cost Principles for Educational Institutions (formerly OMB <br />Circular A-21) <br />• 2 CFR Part 230, Cost Principles for Non-Profit Organizations (formerly <br />OMB Circular A-122) <br />• Federal Acquisition Regulations (FAR), Part 31.2 Contract Cost Principles <br />and Procedures, Contracts with Commercial Organizations <br />26 <br />55A-32