1. 210. Allowable Costs.
2. 211. Reclamation project costs which will be allowed include actual costs of construction, operation and maintenance, planning and engineering, inspection, other necessary administration costs and up to 90 percent of the costs of the acquisition of land.
3. 212. Costs must conform with any limitation, conditions, or exclusions set forth in the grant agreement.
4. 220. Financial Management.
5. 221. The Division will account for grant funds in accordance with the requirement of Office of Management and Budget Circular No. A-102. The Division will use generally accepted accounting principles and practices consistently applied. Accounting for grant funds must be accurate and current.
6. 222. The Division will adequately safeguard all accounts, funds, property, and other assets and will assure that they are used solely for authorized purposes.
7. 223. The Division will provide a comparison of actual amounts spent with budgeted amounts for each grant.
8. 224. When advances are made by a letter-of-credit method, the Division will make drawdowns from the U.S. Treasury through its commercial bank as closely as possible to the time of making the disbursements.
9. 225. The Division will design a systematic method to assure timely and appropriate resolution of audit findings and recommendations.
10. 230. Reports.

11. 231. The Division will for each grant/cooperative agreement submit quarterly to the Office the following reports prepared according to Office of Management and Budget Circular No. A-102, Attachments H and I:

    231.100. Financial Status Report, Form SF-269 for the agency's administrative grant/cooperative agreement and the Performance Report, Form OSM-51 covering the performance aspects of the grant/cooperative agreement.

    231.200. Outlay Report and Request for Reimbursement for Construction Programs, Form SF-271 and the Performance Report, Form OSM-51 for each activity or project including projects previously funded or completed during the quarter.

12. 232. The Division will for each grant/cooperative agreement submit annually to the Office the following reports prepared according to Office of Management and Budget Circular No. A-102, Attachments H and I:

    232.100. A final Financial Status Report, Form SF-269 for the agency's administrative grant/cooperative agreement and a final Performance Report, Form OSM-51 covering the performance aspects of the grant/cooperative agreement.

    232.200. A cumulative fourth quarter Outlay Report and Request for Reimbursement for Construction Programs, Form SF-271 and a cumulative annual Performance Report, Form OSM-51 which includes:

    232.210. For each project or activity, a brief description and the type of reclamation performed, the project location, the landowner's name, the amounts of land or water reclaimed or being reclaimed and a summary of achieved or expected benefits.

    232.220. For any land previously acquired but not disposed of, a statement of current or planned uses, location and size in acres, and any revenues derived from use of the land.

    232.230. For any permanent facilities acquired or constructed but not disposed of, a description of the facility and a statement of current or planned uses, location, and any revenues derived from the use of the facility.

    232.240. A Form OSM-76, "Abandoned Mine Land Problem Area Description," shall be submitted upon project completion to report the accomplishments achieved through the project.

13. 240. Records.

14. 241. The Division will maintain complete records in accordance with Office of Management and Budget Circular No. A-102, Attachment C. This includes, but is not limited to, books, documents, maps, and other evidence and accounting procedures and practices sufficient to reflect properly:

    241.100. The amount and disposition by the Division of all assistance received for the program.

    241.200. The total direct and indirect costs of the program for which the grant was awarded.

15. 242. Subgrantees and contractors, including contractors for professional services, will maintain books, documents, papers, maps, and records which are pertinent to a specific grant award.

The Division will follow administrative procedures governing accounting, payment, property, and related requirements contained in Office of Management and Budget Circular No. A-102.

KEY: mines, reclamation

Date of Last Change: June 22, 1995

Notice of Continuation: March 27, 2026

Authorizing, and Implemented or Interpreted Law: 40-10-1 et seq.