481 Neb. Admin. Code, ch. 1, § 005

Current through September 17, 2024

Section 481-1-005 - FINANCIAL ADMINISTRATION

The expenditures of all Community Services Block Grant funds must be accounted for in accordance with generally accepted accounting principles, as per 45 C.F.R. Part 75.

005.01ACCESS TO INFORMATION AND DOCUMENTS. Eligible entities and contractors must provide access to any books, documents, papers, or records that duly authorized representatives of the Department, the Secretary of the United States Health and Human Services, and the State Auditor determine are pertinent to an approved project plan. Eligible entities must comply with the Privacy Act of 1974, 5 United States Code (U.S.C.) 552a. An eligible entity must not establish restrictions which limit public access to the eligible entity's records or to the records of its contractors, except when the records must remain confidential for any of the following reasons:

(A) To prevent a clearly unwarranted invasion of personal privacy;

(B) To comply with an executive order or statute which specifically requires the records to be kept secret;

(C) To protect commercial or financial information which was obtained from a person or a firm on a privileged or confidential basis;

(D) To protect information which can be improperly exploited for personal gains;

(E) To comply with the Health Insurance Portability and Accountability Act (HIPAA) of 1996;

(F) To protect the confidentiality of individual program participant information; or

(G) To protect the confidentiality of employee personnel records.

005.02.BONDING. Eligible entities must maintain adequate liability insurance, including employee malfeasance insurance, to cover the programs funded by Community Services Block Grant.

005.03CARRY OVER OF UNSPENT FUNDS. Eligible entities may carry over up to 20 percent of the Community Services Block Grant funds awarded during a year. Upon the provision of adequate justification, the Department may allow a larger amount to be carried over. Eligible entities must annually submit a written explanation of any funds carried over.

005.04ALLOWABLE COSTS. The provisions of 45 C.F.R. Part 75, determine what costs are allowable or prohibited in the use of federal funds.

481 Neb. Admin. Code, ch. 1, § 005

Amended effective 7/27/2020