e;/ 1. Objective 2. Legal Authority - transicion2016.pr.gov de Reglamento y Normas... · Federal A standard, government wide report recipients must submit to the Federal funding Financial

Document Owner: Finance Division

Document Number: Page: 1 of 25

OP-0024-V5 Effective Date: Januar 31, 2016 Cooperative Agreement Procedure

APPROVAL

Area Approver: Narda Marquez Signature:

Administrative Approver: Nelson Figueroa Signature: Date:Jr, e;/ /t~

Quality Approver: Raquel Roman Signature:

1. Objective

Establish the standard operating procedures regarding assistance agreements (here in after referred to as grants or cooperative agreements) to cover post-award management activities occurring during and after the performance period of the award for approved grants from the Grantor.

2. Legal Authority

To the execution of this procedure, it should observe the following laws and regulations and any other applicable laws, regulations, directives, policies, procedures or guidance issued after the effective date of this SOP: All applicable Statutes authorizing the federal financial assistance programs and agreements awarded to the Puerto Rico Environmental Quality Board, including, but not limited to: • Clean Water Act: Section 205(m) 601-607, Section 2050) (2) and 604 (b)

• Solid Waste Disposal Act: Section 9003(h), Title I • Government-Wide Debarment and Suspension and Government-Wide Requirements for

Drug-Free Workplace

• Applicable Code of Federal Regulations (CFR): ./ 2 CFR Part 200 (Uniform Administrative Requirements, Costs Principles, and Audit

Requirements for Federal Awards)

,/ 2 CFR Chapter I Parts 2-199, Chapter II Parts 200 and 225, Chapter XI Part 1103, Chapter XII Part 1201 and Chapter 15 Part 1500 - Policy issued by the federal Office of Management and Budget titled "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards"

./ 2 CFR Part 1500 (Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards)

./ 40 CFR Part 34, New Restrictions on Lobbying

./ 40 CFR Part 35 A (Environmental Program Grants)

./ 40 CFR Part 35 K (State Water Pollution Control Revolving Funds)

./ 40 CFR Part 35 0 (Cooperative Agreements and Superfund State Contracts for Superfund Response Actions)

./ 40 CFR Part 35 P (Financial Assistance for National Estuary Program)

./ 40 CFR Part 40 (Research and Demonstration Grants)

• EQB Circular letters and Administrative Orders

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Cooperative Agreement Procedure

3. Applicability

This procedure needs to be adhered by all the units that participate in the management of the Cooperative Agreements. It covers from the arrival of new or initial agreement, additions and amendments to existing agreements, continuation of Environmental Program agreements, application to spend remaining balances over a longer period to fulfill or complete the activities or deliverables of the work plan (i.e. no-cost time extensions) and the closeout process. All of the programs managed at the Puerto Rico Environmental Quality Board (EQB) are internal projects within the Commonwealth of Puerto Rico that are based on reimbursement and/or advance.

4. Organizational Roles and Responsibilities

The units that participate in the management of this procedure are:

• EQB Programs - Identify opportunities to develop projects or programs through grant funds, prepare the proposal and its work plan. Prepare certifications and progress report that are part of the conditions in the cooperative agreement.

• Puerto Rico Department of Treasury (OT) - Responsible of fund management procedures, and Status Report by Agency Appropriation (DH_GL 1292 ).

• External Resources Office (ERO) - Prepare the grant application package and recommend it's endorse and submission by the EQB. Receive Cooperative Agreement and distribute to different EQB Offices or Areas, discuss and review the financial information, term, and conditions of the award , and recommend the acceptance and submit financial information to the grantor. In the closeout process, retain records according to Records Management Procedure (OP-0031) .. Monitor reporting due dates to assure timeliness submission. Upload and administer documents in EQB's SharePoint.

• EQB Offices or Areas (OA) - Prepare certifications and progress report that are part of the conditions in the Cooperative Agreement.

• Budget Division - Submit Form SC751 .3 for budgets creation (Appropriation and Revenue Estimates) and Federal Funds Wage Distribution Form OGP-FF-4. Review and endorse calculations of financial information. Closeout grants in FiMaS.

• President Office - Review and approve the application and related documents. EQB is not required to sign and return a copy of the agreement. However, if EQB wish to file a notice of disagreement with the award terms and conditions, EQB has the option of either emailing the notice or mailing.

• Puerto Rico Government Development Bank - Receive fund from the grantor and send credit notice to EQB.

• Finance Division - Gather and analyze data for the grant, reconcile transactions recorded in the Project Costing Module against EQB's Financial Management System and Puerto Rico Department of Treasury records. Responsible for the indirect cost rate negotiation process. Prepare different financial reports to support the drawdown of funds. In the closeout process retain records according to Records Management Procedure (OP-0031).

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• Administration Office - As the authorized representative of the President, signs the Request for Reimbursements (SF 270), the Federal Financial Reports (SF-425) and any other financial and administrative forms and reports.

5. Definitions and Abbreviations

5.1 . Definitions

Term

Amendment

Federal Award

Budget Period

Closeout

Cooperative Agreement

Definition

A written modification of an assistance agreement signed by the Grantor and the authorized representative of the EQB.

Federal award has the meaning, depending on the context, in either paragraph (a) or (b) of this section:

(a)(1) The Federal financial assistance that a non-Federal entity receives directly from a Federal awarding agency or indirectly from a pass-through entity, as described in §200. 101 Applicability; or

(2) The cost-reimbursement contract under the Federal Acquisition Regulations that a non-Federal entity receives directly from a Federal awarding agency or indirectly from a pass-through entity, as described in §200.101 Applicability.

(b) The instrument setting forth the terms and conditions. The instrument is the grant agreement, cooperative agreement, other agreement for assistance covered in paragraph (b) of §200.40 Federal financial assistance, or the cost-reimbursement contract awarded under the Federal Acquisition ReQulations.

The length of time the Federal awarding agency specifies in an assistance agreement during which the recipient may expend or obligate Federal funds.

The process by which EQB determines that all applicable administrative actions and all required work of the award have been completed by EQB and the federal awarding agency (40 CFR Part 31). The closeout process involves the submission of acceptable required final reports; financial settlement; the resolution of any outstanding issues under an assistance agreement, and the notification of the Federal awarding agency.

Closeout means the process by which the Federal awarding agency or passthrough entity determines that all applicable administrative actions and all required work of the Federal award have been completed and takes actions as described in §200.343 Closeout.

Means a legal instrument of financial assistance between a Federal awarding agency or pass-through entity and a non-Federal entity that, consistent with 31 U.S.C. 6302-6305:

(a) Is used to enter into a relationship the principal purpose of which is to transfer anything of value from the Federal awarding agency or pass-through entity to the non-Federal entity to carry out a public purpose authorized by a law of the United States (see 31 U.S.C. 6101(3)); and not to acquire property or services for the Federal Government or pass-through entity's direct benefit or use;

(b) Is distinguished from a grant in that it provides for substantial involvement between the Federal awarding agency or pass-through entity and the non-Federal entity in carrying out the activity contemplated by the Federal award.


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Term Definition

Federal A federal government publication that includes proposed regulations, responses

Register to public comments received regarding proposed regulations, and final regulations.

Federal A standard, government wide report recipients must submit to the Federal funding Financial agency that identities the status of funds for a specific grant or cooperative Report agreement (40 CFR Part 31).

The period established in the award document during which Federal sponsorship begins and ends. (40 CFR Part 30).

Project Period The length of time the federal awarding agency specifies in the assistance agreement for completion of all project work. It may be composed of more than one budqet period. The timeline for determining the retention period is detailed in the Record Management Administrative Order and the Standard Operating Procedure. When grant support is continued or renewed at annual or other intervals, the retention period for the records of each funding period starts on the day the grantee or subgrantee submits to the awarding agency its single or last expenditure report

Retention for that period. However, if grant support is continued or renewed quarterly, the

Period retention period for each year's records starts on the day the grantee submits its expenditure report for the last quarter of the Federal fiscal year. In all other cases, the retention period starts on the day the grantee submits its final expenditure report. If an expenditure report has been waived, the retention period starts on the day the report would have been due (40 CFR 31.42). However, some programs have somewhat different records retention rules in some cases require to maintain records for 1 O years after submittal of the final financial report.

5.2. Abbreviations

Abbreviation Term CA Cooperative Agreement DT Puerto Rico Department of Treasury EPA Environmental Protection Agency

EQB Environmental Quality Board ERO External Resources Office FFR Federal Financial Report PRGDB Puerto Rico Government Development Bank OA EQB's Office or Area OMB Puerto Rico Office of Management and Budget LVFC Las Vegas Financial Center

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6. Procedure Description

The Puerto Rico Department of Treasury (OT) is the responsible entity of fund management procedures. Under their supervision, there are two types of grants with their own characteristics.

• Type A - Applies to grants with awards higher than a specific threshold negotiated yearly between the OT and the Federal Department of Treasury. Funds for these Grants are requested after all transaction has cleared by the banking institution. These are known as Cera Balance.

• Type B - Applies to grants with awards lower than the yearly approved threshold. Funds request for these Grants occurs after the voucher process has been completed.

For the proper management of the process related to Cooperative Agreements, the following procedures should be performed (For detailed steps to follow for requesting amendments, rebudgets or no-cost extensions, please refer to Grant Application Management Procedure Sections 6.6 and 6.7 and Budget Procedure OP-0006).

6.1. Cooperative Agreement/Grant Information Registration

6.1.1. When the ERO submits a copy of the signed Cooperative Agreement and the Budget Division provides a copy of the Form OGP-FF-4 and SC 751.3, the Finance Division Accountant verifies in Project Costing the award information the Budget Division registered in the accounting system to ensure accuracy. This ledger will be used throughout the life of the project to collect data as received and record it for the given Grant/Site/Activity/Operable Unit.

6.2. Federal Funds Advance Draw Downs Process

6.2.1. Finance Division Chief prepares the advances schedule (ltinerario de Adelantos) for each semester, based on the Puerto Rico Department of Treasury Circular Letter "Fechas de Pago de Sueldo, Bono de Navidad y Pensiones para el Ano Fiscal''.

6.2.2. Finance Division Chief distributes the ltinerario de Adelantos by email to Finance Division Accountants, ERO and uploads it in Sharepoint.

6.2.3. Based on the process detailed in the Federal Funds Draw Down Procedure the Finance Division Accountant executes the necessary queries to obtain the estimate of expenses for the next pay period.

6.2.4. Once the estimate of expenses is completed, Finance Division Accountant generates the Form SC 270 and supporting tables

6.2.5. Finance Division Accountant submit to the ERO: a. Form SC 270 b. Supporting documents and tables

6.2.6. ERO evaluates form SC 270 and Tables

6.2.7. ERO Submit Form SC 270 to LVFC

6.2.8. For reconciliation process refer to Federal Funds Draw Downs Procedure, OP-0032.

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6.3. Reimbursement Request Process

Throughout the accounting period, the following processes collect cost of Project related transactions coming from modules that are integrated with PeopleSoft Projects. For additional and specific details refer to OP-0012: Reimbursement Requests Procedure

6.3.1. Accountant runs the Payables (PC_AP _ TO_PC) process- Process to pull approved vouchers into PeopleSoft Payables.

6.3.2. Accountant runs the General Ledger Journal (PC_GL_ TO_PC) process- process that retrieves posted journal lines from PeopleSoft General Ledger for use in PeopleSoft Projects. This process includes any transactions that go through General Ledger such as Commitment Control and be interfaced from Payroll/Time and Labor applications.

6.3.3. Payroll staff runs the Payroll/Time & Labor (PC_TL_TO_PC) - This process is responsible for moving data to time & labor interface to the table project costing transactions.

6.3.4. The Finance Division Accountant run the process facilities administration to calculate indirect cost expenses.

6.3.5. On a biweekly, monthly, quarterly, semiannual, annual basis or when are required, the Finance Division Accountant generates in FiMaS, verifies and analyzes reports or queries in order to ensure that all corresponding transactions are posted and accurate in the General Ledger system.

6.3.6. The Finance Division Accountant reviews in Time & Labor and all modules the data extracted from Project Costing with the following queries to ensure accuracy:

• EQB_PAY_TIME_VS_PC • EQB_PAY_TIME_VS_PC_ALLPROJ • EQB_AP_TO_PC_VALIDATION • EQB_PO_TO_PC_VALIDATION • EQB_GL_TO_PC_VALIDATION • EQB_IND_COST_VALIDATION • EQB_PSA_ACCTGGL_PENDING • EQB_OL T _TRANSACTIONS

6.3.7 The Finance Division Accountant generates Claim Supporting Reports - These reports are used as supporting documentation for the OMB Standard Form 270. Refer to OP-0012: Reimbursement Requests Procedure for required reports


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6.3.8 Finance Division Accountant generates and complete the following Standard Form

• Standard Form 5700-52A - This form is completed according purchases information included the Commitment Control module. This form is submitted semiannually, or otherwise in accordance with the frequency stipulated in the terms and conditions of the individual assistance agreement.

• According to EPA's MBE WBE Reporting Deviation Letter 011014, effectively January 2014, this report frequency changed to annually and only required for assistance agreements where one or more of the following conditions are met:

• There are funds of an amount budgeted for procurement in any category other than supplies;

• $3,000 or more is budgeted for supplies; or

• There are funds budgeted for subawards or loans in which the expected budget(s) meet the conditions as described in items 1) and/or 2)

• Refer to OP-0012: Reimbursement Requests Procedure for additional Standard Forms required

6.3.9 The Finance Division Accountant prepares, registers in the accounting system and submits to the Finance Supervisor the journal adjustments for all applicable corrections resulting from the transaction analysis.

6.3.1 O Finance Division Supervisor reviews and posts the journal adjustments in the General Ledger System.

6.3.11 Once data is reviewed and Claim Supporting Reports are generated, Finance Division Accountant runs the following processes:

• Billing Process

• Bill Post Generation Process

6.3.12 The Finance Division Accountant generates Managerial Reports upon request or when required by EQB's Programs Directors or designated person. If any issue or change are identified to be done such as rebudget or extension, EQB's Program should notify by writing to the Manager of the Budget Division, Finance Division, and External Resources Office - these reports will be to use for EQB's Programs to know the grants balances, and take any decisions. These reports can print by project Id, Activity, Period and Share (Federal, State and Total).

• Personnel Detail Report • Personnel Summary • Budget, Actual & Projected Expenditures Report


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6.4. End of Month Procedures and Reports

6.4.1. Finance Division Accountant executes reconciliation process according to Reimbursement Request information, as well as FiMaS and PRIFAS information, as detailed in the Finance Division Reconciliation Procedure (OP-0026).

6.4.2. Finance Division Accountant completes the Reimbursement Request following the Reimbursement Request Procedure (OP-0012) established by the EQB on a monthly basis with all the supporting reports and back-up documentation to request refunds for all federal expenses incurred during the month in all the grant agreements managed by the Agency. Reimbursement Requests can also be generated on a quarterly and/or annual basis.

6.4.3. For the State Revolving Funds (SRF), the Accountant prepares a formal letter for the Puerto Rico Government Development Bank (PRGDB) for the funds requested to cover the administrative expenses.

6.4.4. For Defense and State Memorandum of Agreement (DSMOA) funds, the Accountant completes and submits Reimbursement Request in the DSMOA Community Portal (http://dsmoa.usace.army.mil.). In addition, the Accountant prepares the Form SF 270, which is submitted via e-mail.

6.4.5. For Department of Transportation (DOT), the Accountant completes and submits Reimbursement Request in the Delphi elnvoicing System Portal (http://einvoice.esc.gov). In addition, the Accountant prepares the Form SF 270 and uploads it to the portal.

6.4.6. Once the Reimbursement Request document is completed, the Accountant prepares the Accountant RR Checklist. - Refer to Reimbursement Request Procedure (OP-0012).

6.4.7. Finance Division Accountant submits the Reimbursement Request and Accountant Checklist for review to the Finance Division Supervisor

6.4.8. When the Finance Division Supervisor completes the review, submits the documentation to the ERO for validation and obtain corresponding approvals. -Refer to Reimbursement Request Procedure (OP-0012) for the ERO review and approval process details.

6.4.9. If the ERO identifies errors or modifications, returns the documentation to the Finance Division Accountant for corrections. Once corrections are completed in the corresponding FiMaS Modules (the documentation would be reflecting the correct amounts), repeat step 6.4.6.

6.4.10. Once the ERO obtains the approvals, submits documentation to the corresponding Granter.

6.4.11 . In monthly, quarterly or annual basis the ERO reviews with the OA or Divisions that requirements included in terms and conditions of the award have been satisfied.

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6.5. Processing Federal Financial Reports at End of Year

6.5.1. At the end of the accounting period, Finance Division Accountant must verify if there is any balance of unobligated cash or refund that was paid advance by the Grantor and that is not authorized to be retained by EQB for use in other projects. If any balance, must verify with Budget Division to proceed with the corresponding refund. - Refer to Budget Division and Account Payables Procedures.

6.5.2. The Accountant prepares a final or interim Federal Financial Report (FFR) Standard Form 425 based on the following conditions:

a. If it is the end of a year and the grant needs to be closeout, the final FFR is prepared and submitted within ninety (90) calendar days after the end of the project period of the assistance agreement and the grant is closed in the accounting system.

b. If it is the end of the year and the grant is not closing, only the interim FFR is prepared within 90 calendar days after the anniversary of the start date of the assistance agreement and the next year transactions are recorded in the General Ledger System.

c. When the budget period for a grant differs from the fiscal year end, an interim FFR is required at the end of the budget period instead of at the end of the fiscal year.

d. If the end of a year coincides with the end of the budget period and the grant/site/activity/operable unit needs to request for a site activity a new amendment or an extension, an interim FFR must be prepared. If the grant is not closing, a transfer of funds from previous amendments/site activity will be allocated to the new amendment/site activity, if approved by EPA or other Grantors. Otherwise, new funds are assigned or if a site activity needs to be extended, a Non-Cost Time extension is requested to EPA or other Grantors, in order to be able to use the remaining balance. If the amendment or site activity needs to be closed out, it is then closed.

6.5.3. Once the FFR is prepared, the Accountant submits the documentation for review to the Finance Division Supervisor.

6.5.4. When the Finance Division Supervisor completes the review, submits the documentation to the ERO for validation.

6.5.5. The ERO reviews and confirms documentation completeness and accuracy. In addition, reviews that all requirements included in terms and conditions of the award have been satisfied.

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a. Ensures that EQB Divisions completed the following:

• OA verified that final technical/performance report has been submitted within ninety (90) days after the end of the project period.

• Finance Division confirmed that all requested reimbursements were received.

• OA verified if any inventions were developed under the project and submitted.

• Administration Division verified if inventory contains any property that title remains vested by law in the Granter.

• Administration Division verified if residual aggregate Fair Market Value (FMV) of unused supplies for grants over $5,000.

• Administration Division verified if any equipment acquired under grant has a FMV in excess of $5,000.

• Finance Division completed all standard forms required. i. Final Federal Financial Report (SF 425) - submitted within 90

days after the end of the budget period. ii. Final Federal Cash Transaction Report (SF 272) - Advance or

reimburse every 1-2 week. iii. Final EPA Form 5200-52A - submitted within 90 days after the

end of the budget period • OA completed the Superfund Closeout Checklist. • The following report must submitted:

i. Federally Owned Property Report ii. Inventory of all Property Acquired with federal funds iii. Contractor's Grantee's Invention Disclosure Report (EPA Form

33403)

b. If the ERO identifies errors or modifications, returns the documentation to the Accountant for corrections. Once corrections are completed in the corresponding FiMaS Modules (the documentation would be reflecting the correct amounts), repeat step 6.5.3.

6.5.6. Once the validation is completed, ERO submits the documentation to the EQB President for approval, and when applicable, includes the request for reimbursement for the month that finalizes the grant agreement.

6.5.7. ERO submits FFR documentation to the Granter. These documents (Interim FFR and Final FFR) are submitted to the same work units to which the requests for reimbursement are submitted.

a. EPA, Region II, and Caribbean Environmental Protection Division prior to ninety (90) days after the grant agreement are finalized.


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6.6. Project/Grant Closeout

6.6.1 . To prevent other transactions from being recorded outside the budget period, the Budget Division personnel closes the grant in FiMaS once the Final FFR has been submitted by the ERO to LVFC until receipt of the Grant Closeout Confirmation Letter from EPA which triggers the official grant closeout.

6.6.2. Once the Granter determines that a Grant should be closed, submits a Grant Closeout Confirmation Letter to the EQB President and the [email protected] inbox.

6.6.3. President Office secretary submits copy of the confirmation letter to the following:

a. Finance Division and ERO for filing.

b. Budget Division to process the grant closeout.

6.6.4. ERO and Finance Division must retain records for three years from the starting date of retention period (40 CFR 31.42). If any litigation, claim, negotiation , audit or other actions involving the records have started before the expiration of the 3-year period, the records must be retained until completion of the action and resolution of all issues that arise from it, or until the end of the regular 3-year period, whichever is later. However, some programs have somewhat different records retention rules in some cases require to maintain records for 10 years after submittal of the final financial report. For detail steps to follow EQB's protocol for maintaining and safeguarding records during the retention period please, refer to Records Management Procedure and the Administrative Order.


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7. Forms and Reports

7.1. Reimbursement Request Form SF 270

OMB APPROVAL N O. PAGE 1 ~ 0348-004 PAGES --REQUEST FOR ADVANCE a ... X" one or both box es 2. BASIS OF REQUEST

OR REIMBURSEMENT I . 0ADVANCE

('See in.6lructions on back) TYPE OF 0CASH PAYlilllT 0REIMBURSEMENT REQUESID> 0ACCRUAL

b. ex• the applicftble bet<

0FINAL 0PARTIAL

3. FEDERAL SPONSORING AGENCY AND ORGANIZATIONAL ELEMENT TO 4. FEDERAL GRANTO ROTNER 5. PARTIAL PAYMENT WHICH TNIS REPORT IS SUBMITTED: IDENTIITING NUMBER ASSIGN ED REQUEST NUMBER FOR TNIS

BY FEDERAL AGENCY REQUEST.

6. EMPLOYER IDENTIFICATION 7 . RECIPIENT'S ACCOUNT 8. PERIOD COVERED BY THIS REQUEST NUMBER: NUMBER OR !DENTIFYINO

NUMBER: From (morih, day. yoar) T O (morih, day. yoar)

9. RECIPIENT ORGANIZATION 10. PAYEE (V\lh•r• chock i• lo be ••~if different than item 9)

Nmne: Ne.me:

Nmlber Number and Stree~ end Street:

Cily, Stole City, Stele and Z IP Code: end ZIP Code:

11. COMPUTATION OF AMOUNT OF REIMBURSEMENTS/ADVANCES REQUESTED

PROGRAMS/FUNCTIONS/ACTIVITIES (~ (b) (c) T OTAL

a.. Tole! proworn (As r£ date) s $ $ $ OtA.lay11 to date

b. Less: C\XC\ulative p-ogram. income

c. N el prowetn outlays (Lino e. min.us line b)

d. Eni.mstednetca&h outlays foe advance period

o. Tot.el (S1.rn of lino• c & d)

f. Non-Federal share ofamotnlonline e

g. Federal share of a.m.oud. oniiN e

h . Federal payrnenlc; previously requast.ed

L Federal ishAte nOW' requec;te.d (Line g minw tine h)

j. Advancesreqt..irtsd l ''modh by 1nonth. when

2m.monlh requested by Federal grant.or ts.gency for use

3"'rnonth inmWng prescheduled a.dvances

12. ALTERNATE COMPUTATION FOR ADVANCES ONLY

a.. Estimated Federal cash outlays thel will be made dlring period cove:redbythc advance $

b . Le"s:: Estimated balance of Federal cam onha.nd as of be{ijnning of advance period

c. AmOWJLreques\ed(Line aminwlinab) $ AUTHORIZED FOR LOCAL REPRODUCTION (Corunued on Reverse) STANDARD FORM270 (Rev. 4-2012

Prescribod by OMB Circulors A-102 and A- 110


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7 .2. Federal Funds Wage Distribution Form OGP FF4 OGP·ff. ..

l'*"·'~'I ESTADO Ll&RE ASOCIADO DE PUERTO RICO I OFICIHA DEl GO&ERHADOR

CC.txo Oficlncde Gerenoloy P1esupuesto

RELACION DE PUESTO DEL DESGLOSE DE FONDOS FEDERALES (SC-751)

JUNTA DE CALIDAD AMBIENTAL, Division de Presupuesto

Detalle de Puestos Subvenclonados con Fondos Federales con Cargo a la Cuenta:

Nombre subvencl6n federal: line a TiiUodela Ocse SVCildO Ot:&erv<Dlones 3

1

2 3 4

5

6 7

6 9

10

11

12 13

14 15

16

17

16

19 -20 -21 -22 -23 -24 -25 -26 -27 SUBTOTAL SUELD OS PUESTOS $ -26 Rel iro -29 Segvro Sociol -30 F.S.E.

31 Pion Medico

32 Bono Navidod

33 GRAN TOTAL

Oficiol G erencial, Divisi6n de Presvpveslo Fee ha

la vlgenofa de: estos est6 bcu-ada en la dispc:nibllidad d e las aportaoiones del Goblano de los Estccdos lhfdos:. &1 ca sod eque d rohas apor1aolones

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ccmma;~111 .. --211t111G

t:~~_,, I ESTADO LIBRE ASOCIADO DE PUERTO RICO

JUNTA DE CAUDAD Al.191ENTAL l<lejo D •

Agtncia

Registro deAsignaciiinyEstin-.do delngreso Para Aportaciiin Federal

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7.4. Federal Financial Report Form SF 425

FEDERAL FINANCIAL REPORT ff ol!ow form lnshuctlons)

1. Fade:ral Agency and Organtutlonal Element 2. Federal Grant or Olhet Identifying Number Ass igned by Fada ra l Agency Page of to Which Report Is Submitted (To report multiple gran1s , w:e FFR Attachment) 1

D.i1Ge5

3. ReclpientOrganization(Name and complete address lnoludlngZip oode)

4a. DUNS Number 4b. EIN 5 . R eciplent Account Number or Identifying Number 6. Report Type 7 . Basis of A ccounting

(To 1eport multiple grants, use fFR Attachment) l'I Quarterly

l'I Semi-Annual

o Nlnual

l'l'Final 11'.l Cash !J Accrual 8. Project/Grant Period Q. Reporting Pe1lod End 0 ate

From: (Month, Day, Yur) 'To: (Month. Day. Year) (Month. D•y. v .. r)

10. Transactions Cumul.ltllle

(Use linesa-c for single or multple grant repotting)

Federal Cash fTo reoort muftlole grants also use FFR AttadlmB'll}:

a. Cash Recelot;:

b. C•sh Disbursements o. Cash on Hand (line a minus b)

(Use lines d--0 for !Jingle !}fQnt tepoiting) Federal Exoendltures and Unobllgifed Bal;inoa:

d. Tot.JI F' eder•I funds authortzed e. Feder .11 share of ucp • ndituies

f. Fedeiatshare ofunliquidated obligations

g. Tot.JI F e:deral share: (sum of llnes e and fl h. Unoblla.ited b.ilanoe of f e:dual fund; ( lin • d mlnt.5 g)

Recipient Sh are:

I. Tot.ii recipient share reaulrad

I. R eclpient share of exoenditures

k. Remaining reolpluit shire to be orovlded (l/ne I minus D Progra m Income:

I. Total Federal Drogram In coma earned

m. Program Income exoendt.d In ilOOord•no• with the d•duotion .ilternative

n. Program income exoended In •ooord•noe w'fth the addition attern.illhfe

o. Unexoended oroor•m Income Wne I m inus 1101 m 0 1 line n".1 a. Type lb. R• te lo. Period From I Per iod To d. Base e. Amount C ha1ged f. Federal Share

11 . lndlreot I I I Expense I I I

o. Tot.Ii: 12. ReMatk~: Att~h 11ny -.pJanaMon~ dee11r ed neces:rilf'y or lnbrflf iftkm requked by Feden1l .rpon~rlng ilgenoy In co1ttpNanoe KHh governing leglslatlon:

13. Certlfloallon: By :signing this r eport, I certify thit it is true, oomplEle, and acwrateto the best of my knovJedge. I am a"Warethct

any false fictitious, or f raudul8't lnformsUon may subject me to crl minal, civil

•· Typed or Printed H ame .1nd Trtle of Authorized C erUfying Offlol•I

b. Slgn•lure of Autho1tzed CerUfylng Offiela l

P:iperwcrk 9.Jrden Shtem1mt

or ad mlnlstralh., penalltles. (U.S. Code, Title 19 Seotlon 1001) o. Telephone (Area code, number and extension)

d. Email address

e. Date Report Submitted (Month. Oay, Year)

14.. Agency use. onty;

studa«i foan us o UI ~proa.a!Htmtit r:D3'8<JD6t EiptilD:H oa•: ID.cJlf.2011

According to the Po.pe:rUJork Redue11on kt. iiilS iiilmended,no persons ilre ~qufred '3 respond to a collection offnhrmi'tion untess It dispf3}tS a V3lid OMD ConO"OI t-t.rrber. The \Gllid OMB c:on1r01 number t>r this lnformrtion ooUection Is 0348·0061 . Publio repoRng burden forthls ool!eofjon otlnfomulion Is estimated to ilW:rage 1.5 hours per responS11:, indudingtime forreUewing in!t:ructions, SHrohing e»nng data souroes, gathering and maintaining lhe dat~nee.ded, and OOflllleting and nniewlng 1hecolle.otion ofinfonnmion . Send c:omments regarding 1he burden estimate or any other asoect of this collection oflni>rrmtion, lnefudina suaaestions for re:ducinathls burden.to 1he Offce ofManaaement and Oudaet, P3Del'\Uol1< Reduction Proied (0348·0060".I, W!shlnnton, DC 20503.

~ Document Number: Page:

OP-0024-VS


7.5. MBE/WBE UTILIZATION - EPA Form 5700-52A

U.S. ENVIRONMENTAL PROTECTION AGENCY

OMD COHTROL HO. APPROVED: NPROVAL EXPIRES:

MBE/WBE UTILIZATION UNDER FEDERAL GRANTS, COOPERATIVE AGREEMENTS, AND INTERAGENCY AGREEMENTS

16 of 25

2000.0030 06Alll2008 01/3111011

PART 1. (Reports are required even If no procurements are made during the reporting period.l 1A. FEDERAL FISCAL YEAR 1 B. REPORTING PERIOD (Check ALL appropriate boxes)

200 ___ D 1" (Oct-Dec) 0 2•• (Jan-Mar) 0 3"' (Apr-Jun) 0 4• (JLl-Sep) D Annual

D Check lrthls Is the last report for the project (Project completed).

1C. REVISION OF A PRIOR REPORT? Y BRIEFLY DESCRIBE THE REVISIONS YOU ARE MAKINO: orN

Year. Quarter: ==:::::::=-

2A. EPA FINANCIAL AS SISTANCE OFFICE ADDRESS 3A. RECIPIENT NAME AND ADDRESS (ATTN: DBE Coordhator)

2B. EPA DBE COORDINATOR 2C. PHONE: 3B. RECIPIENT REPORTING CONTACT: 3C. PHONE:

Name: Name:

E-mall: Fax: E-mall: Fax:

4A. FINANCIAL ASSISTANCE AGREEMENT ID NUMBER 4B. FEDE RAL FINANCIALASSISTANCE PROO RAM TITLE or CFDA (SRF stete Recipients, refer tolnstructlons1or Comple11on ofblod<s NUMBER: 4A,SA end Sc.)

5A. TOTALASSISTANCE AGREEMENT AMOUNT 5B. lfNO procurement and NO accompllshmentswere made this reporting period, check and (SRF Slate Redpltnls, re for to lnshuctlons tor Completion of blocks skip to Block No. 7. (Procurements are aa a><pendlures through conlracl, order, purchase, 4A, SA end SC.) lease or barter of supplies, equipment, construction, or services needed to complete Federal

EPA Share: $ assistance programs. Accompi shmenls In lhls conlexl, are procurements made wlh MBEs and/or WBEs.

Reclplenl share: $ 0

5C. Total Procurement and MBE/WBE Aecom pllshments This Reporting Period (Ont{ Include amount not reported In any prior reporting pertod)

Were sub-awards Issued under this assistance agreement? Yes_ No __ Were contracts Issued under this assistance agreement ? Yes __ No __

Total Procurement Amount $ (Include total dollar values awarded by reciplenl, sub-recipients and SRF loan recipients.)

Actual M BENVBE Procurement Accomplished: (Include total dollar values awarded by recipient, sub-recipients, SRF loan recipients and Prime Contractors.)

Construction Egul~ment Services supplies Total

'1.1BE:

$/VBE:

6. COMM ENTS: (lfno M BENVBE procurements were accomplished during the reporting period, please explain what steps you are taking to achieve the MBE/WBE Program requirements speclned h the terms and conditions of lhe Assistance Agreement.)

7. NAME OF RECIPIENT'S AUTHORIZED TITLE REPRESENTATIVE

8. SIGNATURE OF RECIPIENrs DATE AUTHORIZED REPRESENTATIVE

EPA FORM 5700-52A avaUable electronically at http://""""' epa goy/osbplpd(sl5700 52a.pdf

ff) Document Number: Page:

OP-0024-VS


MBE/WBE PROCUREMENTS MADE DURING REPORTING PERIOD EPA Financial Assistance Agreement Number:---------

17 of 25

1. Procurement Made By 2. Business 3. $Value of 4. Date of 5. Type of 6. Name/Address/Phone Number of MBE/VISE Enterprise Procurement Award Product or Contractor or Vendor

MM/DDIYY Services.. Reclolent Sub- Prine Minority Women (Enter Code) Roclplenl

an<r0< SRF lllan

Recipient

I t t I

Type of product or service codes:

1 =Construction 2 = Supplies 3 =Services 4 =Equipment Noto: Refer to Terms and conditions of yoll' Assistance Ag1eement to delerrrlno lhe frequency of reportirg. Recipients a1e required lo sutrnl MBEM'BE repo~s to EPA belinnilg with the Federal fiscal year quar ter the recipients receive the awa1d, conHnuilg until the 11"ecl is coJrl)leted.

EPA FORM 5700-52A. (App1oval Expl1es 01131111)


OP-0024-VS


7.6. Payroll Report GL200 (Example) Report 10. oe_GL200 PeopleSaft

Compeny 014 .Mlle ds Celd!lld hnbl eriol List of Employoes · Details Repo rts P 990No. PoyOrcup SM QUncie:nOl RIA'l Date 07A)1 /2009

Rts1Tfme 1:07: 20 PM

itLllR. J;llllr. t.tsi9.~ fllLlillli ~~ Elllll!....lill .ll!ll2llll.JI£ = UQ2MM ~ UJ;ll1!;.Ll2 .rA:Ul!ILRI .c.iw;K.lillll ~ .lt<!>...<!IB ~ 012825JIO 0 14 ... BURGOS RUIZ.,ELSAM 0 14>14 .. ..... 234 """" 0 1<UXD 081 "'""""" 11.coeOO 8 4.77 OPACR

OGl2SJIO 014 ... BUl\OOSRUIZ.,ELSAM 0 14>14 .. UttO 234 :ma O><UXD 091 O'WDB 11.mooo 7 (Uti OPRCR

Ot411125JIO 014 ... BUROOS ftU IZ.ElSAM .,..,.. 00 EtltO 234 """' . ...,.. "'" 81WDB lt.mGOO ... ,. 67.000

OUIU5JIO 014 .... BUfl:OOS RUcz..ElSAM .,..,.. 00 .,.., 234 3XJO . ...,.. .. , .. ,.,_. t t.<»000 310> , .... C>Gm!DIO 014 SM BUl\00$ Mlcz.ElSAM 01 ...... 00 E ttto 234 ,.,,. 01"""' .. , 81100000 tt.c»0-00 2 7.42 .... 0Gfl:'25)10 0 14 ... 8UROOS RU2.ELSAM ........ 00 EtUO 234 """ 01"""' 001 .. ..,,... tt.C»OOO G.14 01<07

OGl2s:t10 014 ... BUROOS R\UZ.ELSAM 01..,.. 00 EtttO 234 2000 01"""' 001 "''""""" tt.<»000 726 70a>1

OQIZSJIO 014 ... BUROOS JWIZ,l;lSAM 01'0M .. EtttO ""' '"" O><UXD 001 .,,.,,,,.,, ti.mom 6 DO "°""' 04QDOJ1 5 0 14 ... VAZOUEZMAU>ON.H>D}l0 9ERT0 0 14'00 ,. litttO 111 lCOOSM1 014X>OO :1131 001 "'""""" 11.010.a> 279.71 07.000

7.7. Activity & Status Report by Agency Appropriation GL015 (Example)

J:.!DJ:X) LIND DE PUD.TO :J.ICX> ~to 1D 1 QICLU - J.CpXto ~11.Mk> .1Un'A Im CALIDA» »6JD1TAL Aqonc:iA 1 toOH --JWi.t;t. do ca.ii~ Attt>lOJ\tal DnoaMD JllJ AOl'lVJIN> Y .$Tm.ts. DIJ A$1CHAOICHJ1S 101 AGDfCU. Led.gm:1 1ULY't, APf't.m , HJ:>:l_CJ(D. 'nDJ_Pll , J.l:UiaT, llM"lOJ JIAU. J:L n:lIOD01 U/Ol/200t AL O' /JO/UH

C'UDlTA 1 A/n. DCPT

E toO O 2 tU OlUOtt

nm,rn-;~ ot / tt/ttt t U/200 tt/U/UU lt/t OU H / ot/ UU U /200 H /ot/UU lt/ tOU H/U / U U lt/20U Ot / 2l/U U 02/200

JND lilG P1CXi APCD.TACIDt 0/1<1>. J.O

111 OU 0001

:a.AU>K?JJ DJKJI.AL I

~fCE DUCUL DISPC>na.LE1

D;W!Ceid!\ m ~to GL_>D_.J»n. otS.Ottll GL m .n:>n. on o" 11 GL: .J'OU:NAL OlUUlUl GL ..JOtDIAL OH.OU lt "1

:=::: :~:::: :!:~ GL:.JOOOt.u. 01,0HOl U

~~

' 1 >

' 1

• '

J:ctlO IJltlO E lllO EUlO E 2U O

.... 0 . 00

l,OOt , H0 . 00 l, 00t 0 H O. OO

0 . 0 0 o. oo 0 . 00 o. oo 0 . 00

IMl'01'nl ni:-cm.tGlllO

t.00

.... .... 0 .00 o.oo 0 . 00 0 . 00 0.00

o.oo .... 0.00 .... .... .... O.to ·l , JU . U .... -u , u o.u O.to -u, o o.n .... ·J , U t . U 0.00 l U .00

PXginA>ro . 1 Rd'l.--. Ejec . 02/2t/2Ut xor:--. E)ea. Ot1lt 1Jt

JMl'Ol.'l"E JMPCDTD TOJ'AL OCllllllO ~

o. oo . ... 0 . 00 .... o.oo . ... o. oo o.u .... 0 . 00 0. 00 .... 0 • •• . ... 0 . oo o.oo


OP-0024-V5


8. Tabular Summary of Procedures

Official in Outcome Time Required Step Description

Charge

!Verify in Project Costing the award Finance Division !Award information

1 to 2 days 6.1.1 information registered by the Accountant verification

Budget Division

Prepare the advances schedule Finance Division ~dvances schedule

1 day 6.2.1 (ltinerario de Adelantos) for each Chief preparation semester

Distribute the ltinerario de Finance Division Jtinerario de Adelantos IAdelantos by email to Finance

1 day 6.2.2 Division Accountants, ERO and Chief distribution and upload upload it in Sharepoint

Execute the necessary queries to Finance Division Queries execution for

1 day 6.2.3 obtain the estimate of expenses for Accountant the estimate of expenses

the next pay period

Finance Division Form SC 270 and Generate the Form SC 270 and supporting tables 1to2 days 6.2.4

supporting tables Accountant generation

Finance Division Form SC 270, Submit Form SC 270, supporting supporting documents 1 day 6.2.5

documents and tables to the ERO Accountant and tables submission

ERO Form SC 270 and tables

1to2 days 6.2.6 Evaluate Form SC 270 and tables evaluation

ERO Form SC 270

1 day 6.2.7 Submit Form SC 270 to LVFC submission to LVFC

Refer to Federal Funds Draw Finance Division

Federal Funds Draw 6.2.8 Downs Procedure, OP-0032 Downs process

Approved vouchers pull 1 day 6 .3.1

Run the Payables Accountant into PeopleSoft

(PC AP TO PC) process Payables

Run General Ledger Journal Posted journal lines

1 day Accountant retrieve from PeopleSoft 6.3.2 (PC_GL_TO_PC) process

General Ledger

Data from time & labor Run the Payroll/Time & Labor

Payroll staff interface to the table

1 day 6.3.3 (PC_ TL_ TO _PC) project costing

transactions

Run the process facilities Finance Division Indirect cost expenses

1 day 6.3.4 administration to calculate indirect Accountant calculation cost expenses


OP-0024-VS


Step Description Official in

Outcome Time Required Charge Generate in FiMaS, verify and

Biweekly, month ly, ana lyze reports or queries in order Reports and queries quarterly, to ensure that all corresponding Finance Division

6.3.5 transactions are posted and Accountant

generation, verification semiannually, and analysis annually or when accurate in the General Ledger

required system

Review in T ime & Labor and all Review data extracted

6.3.6 modules the data extracted from Finance Division from Project Costing with 1 day Project Costing with the defined Accountant

queries to ensure accuracy queries

Supporting

6.3.7 Generate Claim Supporting Finance Division documentation 1to4 days Reports Accountant generation for OMB

SF270

6.3.8 Generate and complete Finance Division SF 5700-52A generation

1 day Standard Form 5700-52A Accountant and completion

Prepare, register in the accounting Journal adjustments system and submit to the Finance preparation, registration

6.3.9 Supervisor the journal adjustments Finance Division

and submission to 1 day for all applicable corrections Accountant Finance Division resulting from the transaction Supervisor analysis

6.3.10 Review and post journal Finance Journal adjustments

1 day adjustments in the General Ledger Supervisor posting in GL

Run Bi ll ing Process and Bill Post Finance Division Billing Process and Bill

6.3.11 Generation Process Accountant

Post Generation Process 1 day execution

Generate Managerial Reports Finance Division Managerial Reports If any issue or change is identified Accountant generation

6.3.12 to be done, such as re-budget or 1 day extension, notify by writing to the

Programs Issues notification Budget Division, Finance Division and External Resources Office

Execute reconciliation process

6.4.1 according to Reimbursement Finance Division Reconciliation process

1 to 2 days Request information and FiMaS Accountant execution and PRIFAS information

Complete Reimbursement Reimbursement Request with a ll the supporting Finance Division Request, supporting 1 day

6.4.2 reports and back-up Accountant reports and back-up (monthly, quarterly documentation completion and/or annua lly)


OP-0024-V5


Step Description Official in Outcome Time Required Charge For the State Revolving Funds (SRF), prepare a formal letter for the Puerto Rico Government Accountant Formal letter preparation

1 day 6.4.3 Development Bank (PRGDB) for for the SRF the funds requested to cover the administrative expenses

For DSMOA funds, complete and submit Reimbursement Request

Reimbursement Request 6.4.4

in the DSMOA Community Portal Accountant and Form SF270 1 day ( httQ://dsmoa . usace . arm~t.mil. ), in

submission for DSMOA addition prepare and submit Form SF 270 via e-mail For DOT, complete and submit Reimbursement Request in the

Reimbursement Request Delphi elnvoicing System Portal 6.4.5 (httQ://einvoice.esc.gov), in !Accountant completion and 1 day

addition prepare and upload Form submission for DOT

SF 270 to the portal

6.4.6 Prepare the Accountant RR

Accountant !Accountant RR Checklist

1 day Checklist preparation

Submit Reimbursement Request Reimbursement and Accountant Checklist to the Finance Division Request and

1 day 6.4.7 Finance Division Supervisor for Accountant Accountant Checklist review submission for review

Complete review and submit Finance Division Documentation

6.4.8 documentation to the ERO Supervisor submission for ERO 1 to 2 days

validation and approvals

Return documentation to the Finance Division Accountant for Documentation return for 6.4.9 corrections, if identify errors or ERO

corrections 1 day

modifications

Submit documentation to the Documentation 6.4.1 0 correspond ing Granter, once ERO submission to Granter

1 day approvals are obtained Review with the OA or Divisions

6.4.11 that requirements included in

ERO n-erms and conditions Monthly, quarterly or

terms and conditions of the award compliance review annually have been satisfied

Verify if there is any balance of unobligated cash or refund that

Balance of unobligated was paid advance by the Grantor Finance Division At the end of the 6.5.1 and that is not authorized to be Accountant cash or refund paid in accounting period

retained by EQB for use in other advance verification projects


OP-0024-V5


Step Description Official in Outcome Time Required Charge

Prepare a final or interim Federal Final or interim Federal Financial Report (FFR) Within 90 calendar

6.5.2 Financial Report (FFR) Standard Accountant Standard Form 425 days after grant Form 425

preparation expired

Submit documentation to the Documentation

Finance Division Supervisor for Accountant submission for Finance

1 day 6.5.3 Division Supervisor review review

Complete review and submit Finance Division

Documentation review 6.5.4 documentation to the ERO for

Supervisor and submission for 1 day

validation ERO validation Review and confirm Documentation documentation completeness and completeness review accuracy and review that all

ERO and confirmation

2 days 6.5.5 requirements included in terms Terms and conditions and conditions of the award have requirements been satisfied compliance review Submit documentation to the EQB President for approval, including Documentation

6.5.6 the request for reimbursement for ERO submission for EQB 1 day the month that finalizes the grant President approval

agreement, if applicable Submit FFR documentation to the Grantor (Interim FFR and Final FFR documentation

6.5.7 FFR are submitted to the same ERO submission to Grantor 1 day work units to which the requests for reimbursement are submitted)

Close the grant in FiMaS, until receipt of the Grant Closeout

Grant closeout in 6.6.1 Confirmation Letter from EPA Budget Division FiMaS 1 day

which triggers the official grant closeout is received

Submit Grant Closeout Grant Closeout Confirmation Letter to the EQB

Grantor Confirmation Letter Subject to Grantor 6.6.2 President and the submission to EQB

egbgrantmanagementbox@jca President

Submit copy of the confirmation letter to Finance Division and Confirmation letter ERO for filing and also to Budget President's Office 6.6.3

Secretary copies distribution 1 day Division to process the grant closeout


OP-0024-VS


Step Description Official in

Outcome Time Required Charge

3 years or until completion of the

action and resolution Retain records of all issues which

6.6.4 (Refer to Records Management ERO and Records retention arise from any Procedure and the Administrative Finance Division litigation, claim, Order) negotiation, audit or

other action involving the records

whichever is later


OP-0024-VS


9. Document Revision Table

Revision Revision Modification Justification Section

Number Date

1 4/16/2010 All New New

2, 4, 5.1, 6.1.2, Add, correct and

Correct given 2 3/8/2011 6.1 .3, 6.2.2, 6.2.4, recommendations

6.3.4, 6.3.1, 6.3.4 remove

2, 3, 4, 5.1, 6.1.3(d), Add , correct and Correct given 3 3/14/2012 recommendations 6.3.4 , 6.4.4 remove

Objective, 2, 5.1, Correct given 4 5/23/2013

6.1.3(b), 6.2.6, 6.4.4 Add, correct recommendations

Internal controls 5 12/23/2015 All

Changes in strengthening and current process enforcement


OP-0024-V5


Table of Contents

1. Objective ..... .. ..... ... ... .... .. ......... .. .. ................. .................. ......... ........ ... ... ...... ........ ..... ............... 1

2. Legal Authority ................................... ............. ...................................... ............................... ... 1

3. Applicabil ity ................................................................. ...... ... ................................................... 2

4. Organizational Roles and Responsibilities ....... ................. ....... .................... .. ......................... 2

5. Definitions and Abbreviations .............................. .. ............. .. .. .. ............... .. ...... .. .... ... ............... 3

5.1. Definitions ........ .. ...... .. ..... ..... .. ..... ................ .................................. ... ................................ 3

5.2. Abbreviations ................. .......................... ... .......... .... ................... ..... ........ ..... ............... ... 4

6. Procedure Description ................ ... ... .......... ...... .............. ......... .. ... .. ......... .......... ..................... 5

6.1. Cooperative AgreemenUGrant Information Registration ..... .................. ............ .. ... ..... ...... 5

6.2. Federal Funds Advance Draw Downs Process ...... ...... ........................... ........... .. ............ 5

6.3. Reimbursement Request Process ............................ .. ..................... .... ................ ............. 6

6.4. End of Month Procedures and Reports .. ............... ............. .... .... .. .. .. ........ ........... ..... ........ 8

6.5. Processing Federal Financial Reports at End of Year ........ ........ .................... .......... .. .. .. .. 9

6.6. ProjecUGrant Closeout ................ ............. ..................... ...... ........................................... 11

7. Forms and Reports ........ ... ... ..... .. ............................................................................... ........... 12

7.1 . Reimbursement Request Form SF 270 .......................................................................... 12

7 .2. Federal Funds Wage Distribution Form OGP FF4 .... .. .................. .................... .............. 13

7.3. Appropriation and Revenue Estimates Form SC 751.3 ............................................. ..... 14

7.4. Federal Financial Report Form SF 425 .................... .......................... .. .... .. .................... 15

7.5. MBE/WBE UTILIZATION - EPA Form 5700-52A ........... ................................................. 16

7.6. Payroll Report GL200 (Example) .................... ......... ...... ............ ...................... ............... 18

7.7. Activity & Status Report by Agency Appropriation GL015 (Example) .................... .......... 18

8. Tabular Summary of Procedures ........................ .. ................. .............. .... .. .... .... ................... 19

9. Document Revision Table .................. .... ......... .... .. ....... ......... ............................. .............. .... . 24

Documents

e;/ 1. Objective 2. Legal Authority - transicion2016.pr.gov de Reglamento y Normas... · Federal A standard, government wide report recipients must submit to the Federal funding Financial