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<br />Local Law Enforcement Block Grants Program <br />Florida Department of Law Enforcement <br /> <br />for this program. Only allowable program expenses can be paid from this account. This <br />fund may not be utilized to pay debts incurred by other activities beyond the scope of the <br />program. To be in compliance with the trust fund requirement, a recipient's account <br />must include the following four features: <br /> <br />a. The account must earn interest; <br /> <br />b. The recipient must be able to account for the federal award amount; <br /> <br />c. The recipient must be able to account for the local match amount; and <br /> <br />d. The recipient must be able to account for the interest earned. <br /> <br />If these requirements can be met within the recipient's current financial management <br />system, there is no need to establish a separate account. <br /> <br />3. Fiscal Control and Fund Accounting Procedures <br /> <br />The recipient shall establish fiscal control and fund accounting procedures that assure <br />proper disbursement and accounting of sub grant funds and required non-federal <br />expenditures. All funds spent on this project shall be disbursed according to provisions <br />of the project budget as approved by the Department. <br /> <br />All expenditures and cost accounting of funds shall conform to the Office of Justice <br />Programs' Financial Guide (as amended), the U.S. Department of Justice's Common <br />Rule for State and Local Governments, and the federal Office of Management and <br />Budget's (OMB's) Circulars A-21, A-87, and A-lID, in their entirety.) <br /> <br />All funds not spent according to this agreement shall be subject to repayment by the <br />recipient. <br /> <br />4. Allowable Costs <br /> <br />Allowance for costs incurred under the sub grant shall be determined according to <br />"General Principles of Allowability and Standards for Selected Cost Items" set forth in <br />the Office of Justice Programs' Financial Guide (as amended), the U.S. Department of <br />Justice's Common Rule for State And Local Governments and federal OMB's Circular <br />No. A-87, "Cost Principles for State and Local Governments", or OMB's Circular No. A- <br />21, "Cost Principles for Educational Institutions". <br /> <br />All procedures employed in the use of federal funds to procure services, supplies or <br />equipment, shall be according to U.S. Department of Justice's Common Rule for State and <br />Local Governments, or Attachment "0" ofOMB's Circular No. A-lID and Florida Law to <br />be eligible for funding under this subgrant. <br /> <br />5. Travel <br /> <br />All expenses for travel out-of-state or out-of-grant-specified work area shall be based <br />upon written approval of the Department prior to commencement of actual travel. <br /> <br />Subgrant Application Package <br /> <br />SFY 2001 <br />Section II-II <br /> <br />Revised 9/14/00 <br />