Chapter Iii. Financial Management

Chapter III Financial Management

CHAPTER III. FINANCIAL MANAGEMENT

Introduction

This chapter describes the financial management requirements for the Idaho Community Development Block Grant (CDBG) program.

In the state CDBG program, states are both a “Grantee” and a “Grantor”. States serve as Grantees of HUD when they are the recipient of CDBG funds, and a “Grantor” to cities and counties when the state CDBG funds are awarded to them. Cities and counties are referred to as Grantees for implementation of eligible activities. Grantees can also sub grant CDBG funds to special districts and non-profits as “Sub-recipients” of the Grantee.

Applicable Laws

2 CFR Part 200 (Super Circular) Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards.

Super Circular may be found at http://www.whitehouse.gov/omb/grants/index.html.

Grantees are expected to comply with all applicable laws and regulations.

Key Regulations and Requirements

General Requirements

Accounting System Required: Recipients of a CDBG grant must maintain a financial accounting system that complies with various federal guidelines for financial management of federally assisted activities (2 CFR Part 200 Super Circular).

Note: The grantee and/or sub-recipient must be able to identify and trace every CDBG dollar received from IDC, show where it went, and for what it was used. Financial records must be kept for each grant received to facilitate reporting, audit, and closeout.

Regular Reports: The financial system must be capable of generating regular financial status reports that indicate the dollar amount allocated for each activity (including any budget revisions), the amount obligated, and the amount expended for each activity. The system must permit the comparison of actual expenditures and revenue against budgeted amounts. Should activity budgets include program income, these funds must appear in the accounting records.

Internal Control: To the greatest extent possible, several different people should carry out fiscal functions. For instance, one person should receive the checks, another person should approve the payments, and still another person disburses and records functions.

Source Documentation: Accounting records must be supported by source documentation. Services must be described as to what was done to earn fees, and all expenditures charged to the CDBG program must contain an approval of each billing by the designated CDBG local contact person. The grant contract to be charged must be identified if multiple CDBG projects exist. If separate activities exist in a grant, the separate activity should also be identified.

Note: Never make a payment without approved invoices and vouchers physically in hand.

III.1 August 2016 Chapter III Financial Management

Record Retention: Invoices, bills of lading, purchase vouchers, payrolls, etc., must be secured and retained for four (4) years after grant closeout to show for what purpose funds were spent.

Confidentiality: Records containing personal information, e.g., home addresses, home phone numbers, financial information, social security numbers, etc., are protected under Title 9 Chapter 3 of the Idaho Code. As such, these records should be retained for inspection by the grantee’s independent auditor, Idaho Department of Commerce, and U.S. Department of Housing and Urban Development, but should not be made available for general public inspection.

Timesheets: Timesheets must be prepared for all employees paid in whole or in part from CDBG funds. The timesheet shall indicate the hours worked on CDBG projects for each pay period. Similar time records should be maintained for volunteers and force account equipment used on a CDBG project.

Required Accounting Documents: A minimum of four (4) accounting transactions are required for recording CDBG related transactions.

A. Cash Receipts Record: This documentation must be maintained to record the receipt of all funds (local, state, and federal) used for program activities. The record must include the date and amount of the funds received the date of deposit, and the source of the funds.

B. Cash Disbursement Record: This documentation must be maintained to record all checks issued for payment of program costs. The record must include the date of payment, payee, check number, amount, and the account from which the disbursement was made.

C. Expenditure Record (Ledger): This document must be maintained to summarize cash receipts and disbursements on a subaccount basis to show balance expended and balance remaining.

D. Property Inventory: The property inventory must list all fixed assets acquired with CDBG funds.

Reasonable Cost: A cost is reasonable if, in its nature and amount: 1) does not exceed that which would be incurred by a prudent person under the circumstance prevailing at the time the decision was made to incur the cost, 2) is consistent with sound business practices, and 3) is consistent with market prices for similar goods and services.

Administrative Costs: Personnel (agency staff) and operating expenses (i.e., supplies, miscellaneous, travel, publicity, and utilities) incurred to administer the grant.

Direct Costs: As defined in 2 CFR Part 200.413 Super Circular, subpart E – Cost Principles

Indirect Costs: As defined in 2 CFR Part 200.414 Super Circular, subpart E – Cost Principles

Project Income

Program Income: Gross income earned by the recipient of a CDBG grant from grant-supported activities. Earnings may include, but not limited to, income from service fees, sale of commodities, usage or rental fees, royalties on patents and copyrights, revolving loan principle and interest, and sale of property. Project income must be spent before request of further drawdowns from the same program activity. Should the amount of program income earned in any one year not exceed $35,000, the program income is not subject to CDBG requirements.

Interest: Interest earned on advances of federal will comply with 2 CFR 200 Super Circular.

Recipient Agency Payments and Progress Reports

Requests for Funds: A sample copy of the Request for Release for Funds and the instructions are included in Exhibit A of this chapter. The request for funds (with original signatures) must be delivered to IDC by Tuesday at 5:00 p.m. to be processed in the current week's draw down. It will take approximately one (1) week from IDC approval of the request to delivery to grantee.

Progress Reports: A progress report must accompany each Request for Funds. Progress reports shall be prepared on IDC report forms. A sample copy of the forms with instructions is included in Exhibits C of this chapter. A complete progress report consists of three components: the progress report form, labor standards update and the grantee disbursement report form. Incomplete progress reports will delay processing of the request for funds. Progress reports and request for funds should be mailed to your assigned IDC Specialist at:

Attention: (IDC Specialist) Idaho Department of Commerce PO Box 83720 Boise, ID 83720-0093

When the grantee receives payment of grant funds from IDC, a stub will be included with the check. The grantee should date stamp the stub to indicate the date funds were received. Grantees should deposit grant funds within twenty-four (24) hours of receipt from IDC. Disbursement of grant funds need to be made within five (5) calendar days of receipt of the grant funds from IDC. Grantees can also have CDBG payments deposited electronically. Contact your assigned IDC Specialist for instructions on how to set up your project for this procedure.

Monitoring and Reporting Program Performance

Grantees are responsible for the compliance of sub-recipients and contractors.

Retention and Custodial Requirements for Records

Program records must be retained for a period of four (4) years following closeout of the CDBG activities or until any liens, claims or litigation related to the expenditure of the funds are resolved. The official records must be kept in the grantee's office (city hall or county courthouse). A sample filing system is listed in Chapter I. Overview.

Grant Closeout Procedures

Grantees must use the closeout format as required by IDC (Exhibit D) when the project is complete and all benefits achieved to start the closeout process. Prior to submitting Closeout documents, contact the IDC Specialist to verify expenditure amounts and any grant funds remaining.

Audit Requirements

All CDBG grantees receiving a total sum of federal funds from all sources (CDBG, RD Grant, EDA, etc.) in excess of $750,000 during the course of a federal fiscal year, must comply with the provisions of OMB Super Circular 2 CFR Part 200. The act requires independent audits of financial operations, including compliance with certain provisions of federal laws and regulations.

Any questions regarding local government auditing requirements should be directed to Idaho State Legislative Services Office. One important piece of information that needs to be conveyed to your auditor is the Catalog of Federal Domestic Assistance (CFDA) agency, program title, and number. The CFDA reference for the CDBG program is 14.228.

Budget Revision Procedures

All requests for amendments should be made in writing and demonstrate a compelling case for the amendment. Amendment requests linked to poor project planning will not constitute a compelling case for a project amendment.

Corrective and Remedial Actions

Should a CDBG grantee's performance not comply with the requirements set forth by the CDBG program, the IDC will take one or more of the following actions:

A. Request the grantee submit additional information:

1. Concerning the administrative, planning, budgeting, management, and evaluation functions to determine any reasons for lack of progress. 2. Demonstrating the grantee has a continuing capacity to carry out the approved program in a timely manner.

B. Request the grantee submit progress schedules for completing approved activities.

C. Issue a letter of warning that advises the grantee of the deficiency and puts the grant recipient on notice more serious actions will be taken if the deficiency is not corrected or is repeated.

D. Advise the grantee to suspend, discontinue or not incur costs for the affected activity.

E. Advise the grantee to reimburse from local funds the CDBG program account for any amounts improperly expended or any interest accrued on unexpended funds.

F. Condition approval of succeeding year's application if there is substantial evidence of a lack of progress, nonconformance, noncompliance or a lack of continuing capacity.

G. Reduce the grant amount.

H. Terminate the grant contract.

EXHIBITS

Exhibit Name Page No.

A. Request for Funds...... 7

B. Authorized Signed Certification...... 9

C. Progress Report...... 11

D. Closeout Package...... 21

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a is LXVI.Une f X cor L xpended a L rect L X Balance of l X , X s L L X X L Funds Req. bas I L e I + Program X ed X X V X L L L X I Inc. on V i X X X I X X X L L L X X L L L the I LXVII. n . V L X X X L X X V X L X X X gra X V I X Col 4 - Col 5 f . D I X L L I X X X X V I X X X X nte o I V I I I X C a I I X X I I I X V I I I X X X e's r o t V offi I I . X C I X X X . I V V I I I X X I I m n e cial . . . I. I...... I. a . . . . . t acc t a o XCIV. oun C C i c f 5 tin V o X C X t X g XCV. Tot n . R C sys C V X V al Funds C C P e tem (R X X V X C C V m X X C I V I e q Disbursed and et C C I C C I C C V I C a r u I rec I X . I I ur V V I I C I I I C V I I I C y s e ord n I V V I I o s I I I X . C I I V V I I I X X s, c to n t . I. . . I...... con . . . . o Id C C C C C C C C C C C C C C C sist C C CXXII. n C C C C C C ah entl 4 X X X X X X X X X X X X X X X s o X X X y X X X X X X X X X X X X X X X X X X X L t CXXIII. app D X X V V V I X X X X X X X X X X . i L L L L L L lied ep Total Funds I I I X . I. I I I V V V V I t . I I and I V V V V art Requested + u C . I. I . I I V . I I I X mai m . t I V . I I I o CXXIV. I . I . . I I . ntai R e en n Program . . . I . ned . . I I e t t Income . , T p a . I of r and o CXXV. y C a that . r Col 2 + Col v p o c exp t 3 i e

m CLII. 3 o end C d m l itur er CLIII. Pro a es C L N C ce, gram C t sho L X a C L Income L C C C i wn Ec o C hav X X m L X on Earned V C L C C L L e P C C C I C C L X L C L X X n L e X I X X o e bee mi r L C L L I L C L X I X L X V V o X n I I X V c t i I L V V I I L X I I I X V I I f X ma I I V I D o V V I I . X X I I I V V I I I de ev # d . . . I...... I. a . for . . . . el C C CLXXX. C p the C p pur op 2 C L C L L L C X L C l pos C m i C es X X CLXXXI. X L C C X X L C I en Total of c X of, C C t X X X X L L X X X C X C C C a and I Previous C C C C C Di V I X X X X V X X C X C X C X X b in I vi CLXXXII I X X X I V X C X C I C X C C l I acc C I I C si I X . Req I I X X I I I X C I I I C V V e ord . X anc I I V V on I . uests I V V V . I X C I I I V V I I s e A . . . I. I...... I...... , I t wit d C C C C C C C C C C C C C C C 70 CCIX. a C h C C C C C . d 0 1 C C C C C C C C C C C C C C C t app G r C C C C C C W X X X X X X X X X X X X X X X e lica r e CCX. CD I I I V V V V I X X X X X X X X ble X X X X X . a s BG I I V . I I I X . I I I I V V a con St n s X X X X X X CCXI. . I. . . I. I . . I I V . I. n trac at t d V t X X X X X e e Budget I . I . ter e . . I . I I I I St. f ms

, e I and . I I V N P d con a I . I . O e diti m . .

CCXXX C C VIII. C C C X L C L I C X I X C X I . X X I S L C I . i V C g X C C L n . D C I C C a C C e C C I C C C . X C C t C C s C X C C A C X C L X C I u X X i X L C L d X L o V L L r L L g L V L . I m L I n I I I e I I n V I . T I i . V s I X . . I. . I O I. n . t I . P . T i r . r A s u o L C t c f S C C r t e a i C L C s t o s C L V C C i n i C V I C L o o n L I I L X n a V I I X I l . . . . . CCLXII. CCLXIII.

CCLXIV. Instructions - Request for Funds CCLXV. CCL CCLXVII. Enter the CDBG grant number on the front page of the XVI. grant contract. Cont r a c t N u m b e r : CCL CCLXIX. This is the person who fills out the form and XVII understands the accounting system, in case there are any I. C questions concerning the information on the form. o n t a c t P e r s o n : CCL CCLXXI. The phone number of the contact person. XX. Pho n e N u m b e r :

CCL CCLXXIII.The mailing address of the grantee. XXII . A d d r e s s : CCL CCLXXV. The two calendar dates for the beginning and the XXI ending of the report period. The beginning date should match V. R the ending date of the previous Request for Funds. e p o r t P e ri o d : CCL CCLXXVII. The date the report is prepared by the contact XXV person. I. D a t e o f R e p o r t:

CCL CCLXXIX. The Request for Funds should be numbered XXV consecutively. III. R e q u e s t N u m b e r : CCL CCLXXXI. Enter the item name as shown on the most XXX current CDBG contract budget. Items shown can be changed . B to reflect actual line items. For RLF's, the general grant u administration costs must be shown from RLF administrative d costs, usually for program income allocation purpose. g e t C a t e g o ri e s : CCL CCLXXXIII. Enter the dollar amount for each line item as XXX shown on the most current CDBG contract budget or approved II. C contract amendment. o l u m n 1 :

CCL CCLXXXV. Enter, by line item, the total of all previous XXX Requests for Funds, whether or not the funds have actually IV. C been received by the grantee. o l u m n 2 : CCL CCLXXXVII. All program income earned by the grantee and XXX its sub-recipients (local development corporations) must be VI. C allocated to the appropriated line items according to the o approved Reuse Plan. Program income must be reported as l earned and it must be expended before additional grant funds u are requested for the line items it is allocated to. If no program m income is earned enter zero (0). n 3 : CCL CCLXXXIX. Add each line item in column 2 to column 3 and XXX enter the total of each line item in column 4. This is the total VIII. funds by line item available to the grantee to pay the CDBG Colu costs of the project. m n 4 : CC CCXCI. Enter the total amounts disbursed to date by the XC. grantee for previous costs accrued. This should reflect the total Colu of all checks and transfers approved and disbursed by the m grantee. All sub-recipients should be reporting disbursements n to the grantee before the grantee claims a disbursement on this 5 form. : CC CCXCIII. Subtract column 5 from column 4 and enter the balance XCII in column 6. This figure should reflect the CDBG cash on . C hand. o l u m n 6 :

CC CCXCV. This should be the amount of costs incurred and bills XCI that the grantee has approved for payment. V. C o l u m n 7 : CC CCXCVII. Subtract the amounts in column 7 from column 6 and XC enter the remainder in column 8. This amount is the CDBG VI. C requested amount rounded up to the nearest dollar. o l u m n 8 : CCXCVIII.

III.13 August 2016 CCXCIX. Request for Funds Authorized Signatures CCC. CCCI. Instructions CCCII. CCCIII. It is IDC’s expectation that the Request for Funds be signed by the Chief Elected Official. In the event it is necessary to authorize another individual to sign the request, the below signature form must first be filled out and returned to IDC. CCCIV. CCCV. CCCVI. CCCVII. Grantee: CDBG No. CCCVIII. CCCIX. CDBG Project Name:

CCCX. CCCXI. CCCXII. I, ______, hereby certify that I am the Chief Elected Official for the (city) (county) of ______and hereby authorize ______(whose signature appears below) to request payments for the CDBG project cited above. CCCXIII. CCCXIV. CCCXV. CCCXVI.

CCCXVII. Signature of Chief Elected Official Typed Name and Title Date CCCXVIII. CCCXIX. CCCXX. CCCXXI. CCCXXII.

CCCXXIII. Signature of Authorized Person Typed Name and Title Date CCCXXIV. CCCXXV. CCCXXVI. CCCXXVII. CCCXXVIII. Return this form to: CCCXXIX. Attention (IDC Specialist) CCCXXX. Idaho Department of Commerce CCCXXXI. 700 W State St. CCCXXXII. PO Box 83720 CCCXXXIII. Boise, ID 83720-0093 CCCXXXIV. 208/334-2470 CCCXXXV. CCCXXXVI.

Exhibit B III-14 August 2016 CCCXXXVII.

Exhibit B III-15 August 2016 CCCXXXVIII. CDBG PROGRESS REPORT CCCXXXIX. CCCXL. Grantee: CCCXLI. Sub- CCC recipient: XLII. Repor t N o.: CCCXLIII. CCCXLIV. CCCXLVIII. Desi Grant No. Report Period: gn Professional: CCCXLV. Identify current From______phase ______CCCXLIX. __ _ Design Phase CCCXLVI. CCCL. __ Bidding Phase CCCXLVII. CCCLI. __ To______Construction Phase ______CCCLII. __ Post Construction Phase CCCLIII. CCCLIV. Construction Status: Narrative on construction activities (max 3 sentences). Attach photos if available. CCCLV. CCCLVI. CCCLVII. CCCLVIII. CCCLIX. CCCLX. CCCLXI. Percentage of construction complete _____% CCCLXII. CCCLXIII. CCCLXIV. Instructions: Identify the date that the activity was completed and the date the documentation was sent to Commerce. If activity has not yet been completed leave blank. Checklist is to identifiy that specific steps are met, but it does not replace the directions in the CDBG manual. CCCLXV. C C CCCLXVII CCCLXVI. GRANT ADMIN AND CL I. Date Submitt DESIGN PROFESSIONAL XV PROCUREMENT ed to II. Comme Co rce

CC CCCLXIX. Idaho PTAC Notice for CL Grant Admin and Design Professional XX CCCLXXI. Services: .

Exhibit C III-16 August 2016 CC CL CCCLXXIV. CCCLXXII. Grant Admin Contract: XX III.

CC CL Design Professional CCCLXXVII CCCLXXV. XX . Contract with CDBG attachment: VI.

CCCLXXVIII. CCCL C XXXI. C Date C Su L bm CCCLXXIX. ENVIRONMENTAL X itte X d X to . Co C m me rce C C C L X CCCL Environmental Review X CCCLXXXII. XXXIV X Record: . I I I .

C C C L X CCCL Commerce Approval: Date: CCCLXXXV. X XXXVI ______X I. V I .

CCCLXXXVIII. CCCLXXXIX. CCCXCI. Date CCCXC. Compl CIVIL RIGHTS Submitted to etion Date PROGRESS Commerce CCCXCII. Excess ive Force CCCXCIII. CCCXCIV. Policy:

Exhibit C III-17 August 2016 CCCXCV. EEO Policy CCCXCVI. CCCXCVII. Statement: CCCXCVIII. Grievance CCCXCIX. CD. Procedure: CDI. Grante e EEO Poster (identify CDII. CDIII. location): ______CDIV. Contra ctor/Subcontra CDV. CDVI. ctor Activity Report: CDVII. CONSTRUCTION PROGRESS C CDXI. CDVIII. For each construction contract provide this D Date Construction Progress Report and if applicable Attachment X Su B-Labor Standards Update . bm CDIX. (*) These items must be sent even if CDBG funds are C itte not expended on construction. d C to D X CDXII. Construction bid document review I CDXIV certification: I . I .

C D X CDXVI Bid (published) Notices: V CDXV. I. I .

C D X CDXX. CDXVIII. Ten Day Wage-Rate Update: I X .

C D X X CDXXI *Bid Tabulations: CDXXI. I II. I .

Exhibit C III-18 August 2016 C D X CDXX Debarred List Checked: X CDXXIV. VI. V .

C D X CDXXVII. Preconstruction Conference: X CDXX CDXXVIII. Minutes and Checklists I X. X .

C D X X CDXX *Notice to Proceed: Project CDXXXI. X XIII. Completion Date ______I I .

C D X CDXX *Construction Contractor’s X CDXXXIV. XVI. Contract: X V .

C D X X X CDXX *Performance Bond and CDXXXVII. V XIX. Payment Bond and Insurance Certification: I I I .

C D X CDXLI Steps to Comply with Section 3: L CDXL. I. I .

Exhibit C III-19 August 2016 C D X L CDXL *Certificate of Substantial Completion: CDXLIII. I V. V .

C D X L CDXL CDXLVI. Section 3 Summary Report: V VIII. I I .

CDXLIX. CDLII I. Da te C Su D b L CDL. FAIR HOUSING mi I tte CDLI. Review CDBG contract to identify d requirements I . to C Co m m er ce C D CDLIV. Fair Housing Month Proclamation- L CDLVI April: V . .

C D L V CDLVII. Fair Housing Resolution and CDLIX I publication: . I I .

C D L CDLXI Fair Housing Assessment: X CDLX. I. I .

Exhibit C III-20 August 2016 C CDLXIII. Display Fair Housing Information: D (Identify Location) L  Posters X CDLX ______I V.  Fair Housing Resolution V ______.

II. IV. Da te Su I bm I itte III.SECTION 504 PROGRESS I d IV. Review CDBG contract to identify to requirements . C Co m me rce : V V. Non-Discrimination Policy Adopted: Location I VII. ______.

I X Grievance Procedure Established: X. VIII. .

X I XIII. XI. 504 Self-Evaluation/Update Completed: I .

X XIV. 504 Transition Plan/Update V XVI. Completed: .

XVII. IV. Da te Su I bm V. LEP Four Factor Analysis I itte Review I d VI. Review CDBG contract to idenfity . to requirements C Co m me rce :

Exhibit C III-21 August 2016 V V. Four Factor Analysis or (if required)Language I VII. Assistance Plan .

VIII. XI. Da te Su X bm itte IX. SECOND PUBLIC HEARING . C d Co m me rce X  Published Notice I XIII.  Minutes I  List of Attendees . XIV. XV. X V I XVIII. ATTACHMENTS XVI. I .

X X XXI. A-Disbursement Report (required) XIX. .

X X I XXIV. XXII. B-Payroll Review (if applicable) I I .

X X V XXVII. C-Acquisition (if applicable) XXV. I .

XXVIII. XXIX. XXX. CERTIFICATION: XXXI. XXXII. I, the undersigned, do hereby certify that the above information contained in this report, including all attachments are correct and accurately reflects the progress and status of the grant project. XXXIII. XXXIV. Exhibit C III-22 August 2016 XXXV.

XXXVI. Signature of CDBG Certified Grant Administrator Phone Date XXXVII. XXXVIII. XXXIX. CERTIFICATION: XL. XLI. XLII. I, the undersigned, do hereby certify that the above information contained in this report, including all attachments are correct and accurately reflects the progress and status of the grant project. XLIII. XLIV. XLV.

XLVI. Signature of Chief Elected Official Title Date XLVII. XLVIII.

Exhibit C III-23 August 2016 XLIX. ATTACHMENT A: L. GRANTEE DISBURSEMENT REPORT LI. LII. LIII. Request for Funds this Period: $

Paid to date: $

LIV. VII. History of Request for CDBG funds. VIII. Request for funds # ______IX. V. D a t e

G r a n t e e V III IV V VIII. T D II o . . I. D D i . Who s m b u r s e d

F u n d s IX. X. XI. X X XIV. II. III . X X XVII. X X XX. V. VI. V I III X . . X X XXIII X X XXVI. XI. XII . X X . I V V . .

Exhibit C III-24 August 2016 X X XXI X X XXXII. X X X. X X VII VII X X . I. . I.

X X XXX X X XXXVIII. X X V. X X XII XI X X I. V. V V I. II.

X XL XLI. X X XLIV. X . LI LI XI I. II. X.

XL XL XLVI X X L. V. VI. I. L LI V X III . . LI. LII LIII. LI L LVI. . V V . . LV LV LIX. L L LXII. II. III. X X . I. LX LX LXV. L L LXVIII. III. IV. X X V V I. II.

LX LX LXXI L L LXXIV. IX. X. . X X X X II. III . LX LX LXX L L LXXX. X X VII. X X V. VI. X X V I III X . . LX LX LXX L L LXXXVI. X X XIII. X X XI. XII X X . X X I V V . . LX LX LXX X X XCII. X X XIX. C C X X . I. VII VII Exhibit C III-25 August 2016 X X XCV X X XCVIII. CI CI . C C II. V. V V I. II.

X C. CI. C C CIV. CI II. III X. .

C C CVII. C C CX. V. VI. V I III X . . CXI.

Exhibit C III-26 August 2016 CXII. Location CXIII. of Wage Decision and Poster C CXVI. CXVII CXVII CXIX. CXX. CXXI. CXXII CXIV. Labor X . I. . Standards Enforcement V Report/Supporti . ng Y Documentation / N C CXX CXX CXX CXX CXXI CXX CXX CXXIII. No. X V. VI. VII. VIII. X. X. XI. X Interviews I Completed Total V . C CXX CXX CXX CXX CXX CXX CXL. X XIV. XV. XVI. XVII. XVIII. XIX. X CXXXII. Require X d Apprenticeship I Forms Submitted to I IDC I . Y / N C CXLII CXLI CXLV CXLV CXLV CXLV CXLI X I. V. . I. II. III. X. L CXLI. Apprenti I ces I . Y / N CL. No. of C CLII. CLIII. CLIV. CLV. CLVI. CLVII CLVII L . I. Payrolls I. Reviewed C CLXI. CLXII CLXII CLXI CLXV CLXV CLXV L . I. V. . I. II. CLIX. Fringe X Paid in Cash . Y / N

Exhibit C III-27 August 2016 C CLX CLXX CLXX CLXX CLXX CLXX CLXX L X. I. II. III. IV. V. VI. X CLXVIII. Fringe I Paid to Plan? X . Y / N C CLX CLXX CLXX CLXX CLXX CLXX CLXX L XIX. X. XI. XII. XIII. XIV. XV. X CLXXVII. No. of X Payrolls on File V II I. C CLX CLXX CXC. CXCI. CXCII CXCII CXCI L XXVII XIX. . I. V. X I. X CLXXXVI. A X uthorized V Signature Form Sent to IDC I I . Y / N C CXC CXC CXCI CC. CCI. CCII. CCIII. X VII. VIII. X. C CXCV. Authoriz V ed Signature Form Executed I . Y / N C CCVI CCVII CCVII CCIX. CCX. CCXI. CCXII . . I. . CCIV. Subcont C ract/Contract V Certifications . Sent to IDC Y / N C CCX CCX CCX CCX CCXI CCX CCX C V. VI. VII. VIII. X. X. XI. CCXIII. Subcont X ract/Contract I Certifications V Executed . Y / N

Exhibit C III-28 August 2016 C CCX CCX CCX CCX CCX CCX CCX C XIV. XV. XVI. XVII. XVIII. XIX. XX. X X II CCXXII. Contractor / I. Subcontractor

CCXXXI. ATTACHMENT B: CCXXXII. LABOR STANDARDS UPDATE CCXXXIII. CCXXXIV. To complete the Labor Standards Update, enter the corresponding response to each question for every contractor and subcontractor on the project. If there have been no payrolls at the time of submission of a progress report, write across the update “Construction has not begun”. CCXXXV. Note: This does not replace the weekly payroll review checklist located in Labor Standards Chapter. CCXXXVI.

Exhibit C III-29 August 2016 CCXXXVII. ATTACHMENT C: CCXXXVIII. ACQUISITION CCXXXIX. CCXL. See Acquisition Chapter of Grant Administration Manual C CCXLIII C . Date X Sub CCXLI. Voluntary mitte LI d to I. Com C merc e C C CCXLIV. Documentation identifying X CCXLVI. property is not site specific to the project L V.

C C “Information Notice” to property X CCXLVII. CCXLIX. owner that indicates eminent domain will L not be used VI II.

C CCL. Documentation determining C CCLII. property value LI.

C C CCLIII. Voluntary Offer Notice-sent CCLV. LI certified mail V.

C CCLVI. Prior to Acquisition C L CCLVIII.  Commitment to Title Insurance VI  Preliminary Settlement Statement I.

CCLIX. After Acquisition C  Signed copy of Real Estate Purchase and Sale C CCLXI. Agreement L  Recorded Property Deed X.  Executed Settlement Statement C C L CCLXIV. Basic CCLXII. XI II.

Exhibit C III-30 August 2016 C C Basic Acquisition Notice “When a L CCLXV. CCLXVII X Public Agency Acquires Your Property”- . sent certified mail VI .

C C L CCLXX. Property Appraisal CCLXVIII. XI X.

C C L Appraisal reviewed by qualified CCLXXII CCLXXI. X I. appraiser XI I.

C C L Established Just CCLXXV CCLXXIV. X I. Compensation X V.

C C L X CCLXXI Written offer to Purchase CCLXXVII. X X. VI II.

C C CCLXXX. Prior to Acquisition L X CCLXXX Commitment to Title Insurance  X II.  Preliminary Settlement Statement XI .

C CCLXXXIII. After Acquisition C  Signed copy of Real Estate Purchase and Sale L X CCLXXX Agreement X V.  Recorded Property Deed XI  Executed Settlement Statement V.

Exhibit C III-31 August 2016 C C L X CCLXXX CCLXXXVI. Donation X VIII. X VI I.

C “When a Public Agency C CCLXXXIX. CCXCI. Acquires Your Property” sent certified X mail C.

C C CCXCII. Donation of Property by owner X CCXCIV. completed CI II.

C C X Determination of fair market CCXCVII CCXCV. C . value VI .

C C X CCC. Copy of recorded deed CCXCVIII. CI X.

CCCI. CCCII. CCCIII.

Exhibit C III-32 August 2016 CCCIV. Information Regarding Closeout Documents CCCV. CCCVI. CCCVII.Send to Idaho Department of Commerce, Division of Industry and Community Services: CCCVIII. CCCIX. 1.Two signed* originals of the Closeout Agreement (pages III-23). CCCX. CCCXI. 2. Two signed* originals of the Final Performance Report (pages III-25-28). CCCXII. CCCXIII. 3. Two signed* originals of the Final Financial Report (pages III- 29-30). CCCXIV. Includes the following attachments:  current disbursement report,  final progress report, and  final CDBG Request for Funds. CCCXV. CCCXVI. CCCXVII. *Note: All documents must be signed by the chief elected official. Upon Commerce approval of the Closeout Documents one original will be maintained by Commerce, one original will be returned to the Grantee, and copies will be electronically sent to the Grant Administrator. CCCXVIII. CCCXIX.

Exhibit D III-33 August 2016 CCCXX.

Exhibit D III-34 August 2016 CCCXXI. Closeout Agreement CCCXXII. CCCXXIII. CCCXXIV. This Agreement made by and between Idaho Department of Commerce (IDC) and the CCCXXV. (Grantee’s Name) . CCCXXVI. CCCXXVII. In reliance upon, and in consideration of mutual representations, IDC and the Grantee agree to close project number ICDBG- without a final grant audit. Since costs have been incurred subsequent to the audit report performed by for the period of CCCXXVIII. , the Grantee agrees to remit to final audit for Fiscal Year ending . Further, it is agreed the amount of any costs that are disallowed by the final audit will be remitted to Idaho Department of Commerce. CCCXXIX. CCCXXX. CCCXXXI. CCCXXXII. Idaho Department CCCXXXIII. ______of Commerce ______CCCXXXIV. CCCXXXV. Grantee CCCXXXVI. CCCXXXVII. CCCXXXVIII. CCCXXXIX. CCCXL. ______CCCXLI. ______CCCXLII. Signature CCCXLIII. Signature CCCXLIV. CCCXLV. CCCXLVI. CCCXLVII. CCCXLVIII. ______CCCXLIX. ______CCCL. Dennis Porter CCCLI. Typed Name CCCLII. CCCLIII. CCCLIV. CCCLV. CCCLVI. ______CCCLVII. ______CCCLVIII. Manager CCCLIX. Title CCCLX. CCCLXI. CCCLXII. CCCLXIII. CCCLXIV. ______CCCLXV. ______CCCLXVI. Date CCCLXVII. Date CCCLXVIII. CCCLXIX. CCCLXX. CCCLXXI.

Exhibit D III-35 August 2016 CCCLXXII.

Exhibit D III-36 August 2016 CCCLXXIII. Final Performance Report CCCLXXIV. CCCLXXV. Grantee Contract Number

CCCLXXVI. CCCLXXVII. Project Type: PF ED SR/CC Other CCCLXXVIII. CCCLXXIX. National Objective: LMI Slum & Blight IM Threat CCCLXXX. CCCLXXXI. Prepared By: Date CCCLXXXII. CCCLXXXIII. CCCLXXXIV. Project Activities: Provide a detailed narrative paragraph (at least 1/3 page) for the completed activities. CCCLXXXV. CCCLXXXVI. CCCLXXXVII. Grant Administration: (at a minimum identify the RFP process and timelines, proposals submitted, evaluation of proposals, highest rank proposal, when contract was executed). CCCLXXXVIII. CCCLXXXIX. Design Professional: (at a minimum identify the RFP process and timelines, proposals submitted, evaluation of proposals, highest rank proposal, when contract was executed). CCCXC. CCCXCI. Construction: (at a minimum identify the Invitation to Bid process and timelines, how many bids received, the selected bidder, dates of the award notice, contract, and notice to proceed. Identify number of change orders, total contract amount, and date of certificate of substantial completion). CCCXCII. CCCXCIII. Environmental Review: (at a minimum identify who conducted the review, the level of determination, comments received, location of ERR for public review, date of determination, date Commerce issued concurrence, and if mitigation measures were part of the construction contract documents). CCCXCIV. CCCXCV. Labor Standards: (at a minimum identify who certified the bidding documents, date of the pre-bid meeting, when the 10 day wage rate was updated, when debarment was completed and on whom, date of pre-construction conference, were the contractor/ subcontractor certifications executed, additional wage classification requests, number of employee interviews, any corrected payrolls required, any restitution payments required and submission of enforcement report). CCCXCVI. CCCXCVII. Citizen Participation: (at a minimum identify date of city or county public participation plan, notice placement and dates of both public hearings, and hearing minutes). CCCXCVIII. CCCXCIX. Acquisition: (at a minimum identify if property was acquired, the acquisition determination, dates of the acquisition notices, how value was determined, the value, dates related to commitment of title, sales agreement, recorded deed, and settlement statements). CD. CDI. Section 3: (identify who completed the “Steps to Comply with Section 3” form, who completed the Section 3 Summary Report, how many Section 3 new hires, and how many Section 3 business contracted).

Exhibit D III-37 August 2016 CDII. CDIII. Disadvantage Business Enterprise (DBEs)- (identify if a Contractor/Subcontractor Activity Report was completed and if there were any minority contractors on the project and if so whom). CDIV. CDV. Limited English Proficiency (LEP): (identify if the Grantee had completed a four- factor analysis prior to application. If not, identify when the four factor analysis was completed and if the conclusion of the analysis required the completion of a Language Access Plan). CDVI. CDVII. Fair Housing: (identify based on the grant agreement what fair housing tasks were required and when they were completed). CDVIII. CDIX. ADA/504: (identify based on the grant agreement what ADA/504 tasks were required and when they were completed). CDX. CDXI. CDXII. CDXIII. Project Benefits CDXIV. CDXV. A. Construction Scope of Work CDXVI. 1. Actual (Provide narrative of the actual scope of work completed.) CDXVII. ______CDXVIII. ______CDXIX. ______CDXX. ______CDXXI. CDXXII. 2. Numerical Accomplishments (Complete the following grid.) CDXXIII. CDXXIV. CDXXV. Add additional CDXXVII. Actual Accomplished activities CDXXVIII. (Linear feet, Square feet, Size or CDXXVI. if not CDXXIX.Numbers) listed below Distribution/Collecti CDXXX. CDXXXI. on Lines CDXXXII. Fire Hydrants CDXXXIII. CDXXXIV. Water Meters CDXXXV. CDXXXVI. Lagoons CDXXXVII. CDXXXVIII. Lift Stations CDXXXIX. CDXL. Water Storage Tank CDXLI. CDXLII. LMI Hookups CDXLIII. CDXLIV. Street CDXLV. CDXLVI. Sidewalk CDXLVII.

Exhibit D III-38 August 2016 CDXLVIII. Utilities (Power) CDXLIX. CDL. Housing Units CDLI. CDLII. Fire Station/Engine CDLIII. Senior/Community CDLIV. CDLV. Center CDLVI. Parking Facilities CDLVII. CDLVIII. Health Facilities CDLIX. CDLX. ADA Improvements CDLXI. CDLXII. Other CDLXIII. CDLXIV. Other CDLXV. CDLXVI.

Exhibit D III-39 August 2016 CDLXVII. Final Performance Report CDLXVIII. CDLXIX. CDLXX. B. National Objectives (Select actual national objective met and include numerical value.) CDLXXI. CDLXXII. ____ LMI Area Benefit ____Slum and Blight Benefit CDLXXIII. #Population to Benefit _____ #Population to Benefit _____ CDLXXIV. #LMI Population to Benefit ______CDLXXV. CDLXXVI. ____LMI Limited Clientele ____Imminent Threat Benefit CDLXXVII. # Population to Benefit _____ #Population to Benefit _____ CDLXXVIII. CDLXXIX. ____LMI Housing CDLXXX. # Affordable Housing Units ____ CDLXXXI. # LMI persons _____ CDLXXXII. CDLXXXIII. ____ LMI Jobs CDLXXXIV. # of Jobs Created ______CDLXXXV. # of LMI Jobs Created ______CDLXXXVI. CDLXXXVII. CDLXXXVIII. C. Job Creation Projects: Complete #2, #3, & #4 CDLXXXIX. 2. Identify () fringe benefits provided by the business(es) CDXC. CDXCI. ____ Sick Leave CDXCII. ____ Vacation Leave CDXCIII. ____ Health Insurance CDXCIV. ___ Medical CDXCV. ___ Dental CDXCVI. ___ Vision CDXCVII. ___ Prescription CDXCVIII. CDXCIX. ___ Retirement Program (requires Employer contribution) D. ___ Pension DI. ___ IRA DII. ___ 401K DIII. ___ Other (describe :______) DIV. DV. 3. Describe the recruitment process for the above mentioned jobs. DVI.

Exhibit D III-40 August 2016 ______DVII.

______DVIII.

______DIX.

______DX.

______DXI.

______DXII.

______DXIII. DXIV. DXV. DXVI. 4. Submit the income surveys of the individuals hired by the business(es). DXVII. DXVIII. DXIX. DXX. Final Performance Report DXXI. DXXII. DXXIII. C. Project Schedule DXXIV. DXXV. Identify the contract date the activity was to have been completed then identify the actual date the activity was completed. DXXVI. DXXVIII. Contra DXXVII. Activity DXXIX. Actual Date* ct Date Grant Administrator DXXXI. DXXX. DXXXII. Procured Design Professional DXXXIV. DXXXIII. DXXXV. Procured Environmental DXXXVII DXXXVI. DXXXVIII. Completed . DXL. DXXXIX. Bid Opening DXLI.

Exhibit D III-41 August 2016 DXLIII. DXLII. Construction Started DXLIV. Construction DXLVI. DXLV. DXLVII. Substantial Completion Fair Housing DXLIX. DXLVIII. DL. Assessment Plan DLII. DLI. 504 Transition Plan DLIII. Limited English DLV. DLIV. DLVI. Proficiency Analysis Business DLVIII. DLVII. DLIX. Construction Started Business DLXI. DLX. DLXII. Construction Completed DLXIV. DLXIII. Jobs Hired DLXV. DLXVI. DLXVII. *If actual dates vary from the contract dates, explain the difference. DLXVIII. ______DLXIX. ______DLXX. DLXXI. DLXXII. DLXXIII. DLXXIV. CERTIFICATION: DLXXV. DLXXVI. I, the undersigned, do hereby certify that the information contained in this report is true and correct and accurately reflects the accomplishments of the grant project. DLXXVII. DLXXVIII. DLXXIX. DLXXX. ______DLXXXI. Signature of Chief Elected Official Title Date DLXXXII. DLXXXIII.

Exhibit D III-42 August 2016 DLXXXIV. Final Financial Report DLXXXV. DLXXXVI. Grantee: Contract Number:

DLXXXVII. DLXXXVIII. CDBG Award Amount ______Prepared By: Date: DLXXXIX. DXC. I. Matching Funds DXCI. DXCII.A. Match Expenditure - In the table below, please list those matching funds identified in the grantee’s CDBG contract or latest contract amendment. DXCIII. DXCIV. Source of DXCV. Amount DXCVI. Actual DXCVII. Differenc Funds Pledged Spent e USDA-RD DCI. DXCVIII. DXCIX. DC. Grant DCV. DCII. EDA Grant DCIII. DCIV. Other Fed DCIX. DCVI. DCVII. DCVIII. Grant DCXIII. DCX. DEQ Grant DCXI. DCXII. DCXVII. DCXIV. ITD Grant DCXV. DCXVI. Dept. Water DCXXI. DCXVIII. DCXIX. DCXX. Res Grant Other State DCXXV. DCXXII. DCXXIII. DCXXIV. Grant Foundation DCXXIX. DCXXVI. DCXXVII. DCXXVIII. Grant DCXXXIII. DCXXX. Bond/Loans DCXXXI. DCXXXII. Local DCXXXVII. DCXXXIV. DCXXXV. DCXXXVI. Cash Local In- DCXLI. DCXXXVIII. DCXXXIX. DCXL. Kind DCXLV. DCXLII. Volunteer DCXLIII. DCXLIV. DCXLIX. DCXLVI. Donations DCXLVII. DCXLVIII. DCLIII. DCL. Other DCLI. DCLII. DCLVII. DCLIV. Other DCLV. DCLVI. DCLXI. DCLVIII. Other DCLIX. DCLX. DCLXV. DCLXII. Total DCLXIII. DCLXIV. DCLXVI.

Exhibit D III-43 August 2016 DCLXVII. B. Match Expenditure Differences - If applicable, list by item those matching sources not fully spent and explain why the funds were not fully expended. DCLXVIII. DCLXIX. C. Volunteer/In-Kind/Force Account - If applicable, describe the processes used to track and value the labor used. DCLXX. DCLXXI. II. Financial Services - Please list the name, address and phone numbers for the following: DCLXXII. DCLXXV. Addres DCLXXVI. Phone DCLXXIII. DCLXXIV. Name s Number DCLXXVIII. DCLXXVII. Auditor DCLXXIX. DCLXXX. DCLXXXIII. DCLXXXIV. DCLXXXI. Bank DCLXXXII. DCLXXXV. DCLXXXVI. III. Final Payment Request DCLXXXVII. DCLXXXVIII. Step One Attach Disbursement Report Form and Final Progress Report form. DCLXXXIX. DCXC. Step Two Fill out the standard CDBG Request for Funds form and in the request number box write FINAL and attach it to this report. DCXCI. DCXCII. Step Three

If the grantee plans to close the grant with unexpended grant funds, please type the amount to be returned in Section V of this report. DCXCIII. DCXCIV. IV. Certification of Recipient and Special Conditions DCXCV. DCXCVI. It is hereby certified that all activities undertaken by the Recipient with funds provided under the contract agreement number have, to the best of my knowledge, been carried out in accordance with the contract; that proper provision has been made by the Recipient for the payment of all unpaid costs and any unsettled third-party claims; that Idaho Department of Commerce is under no obligation to make any further payment to the Recipient under the contract in excess of the amount identified in “Final Request for Funds” dated , hereof; and that every statement and amount set forth in this document is true and correct as of this date. DCXCVII. DCXCVIII. Special Conditions: DCXCIX. DCC. DCCI. DCCII.

DCCIII. Signature of Chief Elected Official Date DCCIV. DCCV. DCCVI. Typed Name and Title of Chief Elected Official Exhibit D III-44 August 2016 DCCVII. DCCVIII. DCCIX. DCCX. DCCXI. V. Idaho Department of Commerce DCCXII. DCCXIII. This Certificate of Completion is hereby approved; therefore, I authorize cancellation of the unutilized contract commitment and related funds reservation and obligation of $ . DCCXIV. DCCXV. DCCXVI. DCCXVII. ______DCCXVIII. Signature of IDC Authorized Official Date DCCXIX. DCCXX. ______DCCXXI. Dennis Porter, Manager DCCXXII.

Exhibit D III-45 August 2016