U.S. MARSHALS SERVICE - 1994 - Laserfiche WebLink

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U.S. Department of Justice United States Marshals Service • Intergovernmental Service Agreement Schedule IG 94-0006 Page No. of 9 ARTICLE VIII - SUPERVISION AND MONITORING RESPONSIBILITY All recipients receiving direct awards from the USMS are responsible for the management and fiscal control of all funds. Responsibilities include the accounting of receipts and expenditures, cash management, the maintaining of adequate financial records, and the refunding of expenditures disallowed by audits. ARTICLE IX- ACCOUNTING SYSTEMS AND FINANCIAL RECORDS 1. The recipient shall be required to establish and maintain accounting systems and financial records That accurately account for the funds awarded. These records shall include both federal funds and all matching funds of state, local, and private organizations. State and local recipients shall expend and account for funds in accordance with state laws and procedures for expending and accounting for its own funds, as well as meet the financial management standards in 28 Code of Federal Regulations (CFR), Part 66, and current revisions of OMB Circular A-87. 2. Recipients are responsible for complying with OMB Circular A-87 and 28.CFR, Part 66, and the allowability of the costs covered therein (submission of Form USM-243). To avoid possible subsequent disallowance or dispute based on unreasonableness or unallowability under the specific cost principles, recipients must obtain prior approval on the treatment of special or unusual costs, 3. Changes in IGA facilities: The USMS shall be notified by the recipient of any significant change in the facility, including significant variations in inmate populations, which causes a significant change in the level of services under this IGA. The notification shall be supported with sufficient cost data to permit the USMS to equitably adjust the per diem rates included in the IGA: Depending on the size of the facility for purposes of assessing changestn the population, a 10% Increase or decrease in the prison population shall be a "significant increase or decrease" for purposes of this subsection. ARTICLE X - MAINTENANCE AND RETENTION OF RECORDS AND ACCESS TO RECORDS • 1 . In accordance with 28 CFR, Part 66, all financial records, supporting documents, statistical records, and other records pertinent to contracts or sub-awards awarded under this IGA shall be retained by each organization participating in the program for at least three (3) years for purposes of federal examination and audit. 2. The 3-year retention period set forth in paragraph one (1) above, begins at the end of the first year of completion of service under the IGA, If any litigation, claim, negotiation, audit, or other action involving the records has been started before the expiration of the 3- Form USM-241B (Rev. 2/92)