Essentially, this means that a non-Federal entity must continue to request prior written approval to purchase, construct, and/or make major renovations even if costs are under the simplified acquisition threshold. Intellectual Propertyis a capital asset and consists of trademarks, copyrights, patents, including software. A&R may involve: changes to interior dimensions, surfaces, or finishes; changes to the internal environment; changes to utility services (plumbing, electricity, gas, etc. Government home repair assistance programs . Interest costs related to these leases are generally allowable to the extent they meet the criteria in. See 45 CFR 75.465. Property consists of real property and personal property (tangible and intangible). A few examples include, but are not limited to: Maintenance. It is the responsibility of the recipientto ensure that only allowable costs are charged to the grant program. Child Care Impact Grants 2021 Minor Renovations Request Guide *Note: This list is not all-inclusive, nor is it a guarantee that an application will be approved if only requesting items on this list. See 45 CFR 75.308, 45 CFR 75.308(c)(1)(xi), 45 CFR 75.318(b), any program-specific guidance such as the OCC Tribal Construction and Renovation Procedures Program Instruction (e.g., CCDF-ACF-PI-2020-02), Applicable ACF Grants Programs with Real Property Authorityand Real Property Guidance. Real Property, as defined by 45 CFR 75.2,45 CFR 1305.2, and 45 CFR 98.2, means land, including land improvements, structures and appurtenances [affixed equipment] thereto, but excludes moveable machinery and equipment. Real property acquisition (HHS GPS II-35), construction (HHS GPS II-32 and II-35), and major alteration and renovation (HHS GPS II-30) are unallowable in the absence of specific statutory authority and prior approval. This option is unallowable as a direct cost under programs that do not have explicit authority to purchase real property. Any cost exceeding the major renovation threshold, unless the grant program has real property authority and the recipient received . Deed restriction, for purposes of 45 CFR 75.318, means a limit written on a deed to restrict control, occupancy, or property use. Acquisition Cost, per 45 CFR 75.2, means the cost of the asset including the cost to ready the asset for its intended use. Major Renovation Threshold, for purposes of 45 CFR 75.318,means (unless otherwise stated in Federal statute, program regulations, and terms of an award) the amount used to distinguish between minor and major Alteration & Renovation for the entire project period. Information Technology Systems, as defined by 45 CFR 75.2, means computing devices, ancillary equipment, software, firmware, and similar procedures, services (including support services), and related resources. Please note that certain taxes are allowable, such as local taxes for fire/rescue (i.e., taxes which do not qualify for 501(c)(3) exemptions, etc.). Conventional loans, for purposes of 45 CFR 75.318 or when used in connection with an encumbrance request, are the most common type of lending for borrowers. , various property related requirements, and the program specific statutory authority and regulations related to property. Include the vendor and cost for each item. Right of Setoff, for purposes of 45 CFR 75.318 or when used in connection with an encumbrance request, is a provision that gives a lender, a bank usually, the right to seize deposited funds to cover a loan that is in default. Therefore, the NEPA requirements, including the environmental assessments and reports, continue to apply. It excludes: construction; large-scale permanent improvements (major renovation); routine maintenance and repair; and, costs categorized as equipment costs per the recipients accounting system. Sale and leaseback arrangements under which property owned by a non-Federal entity is sold to and leased back from another entity or individual. We are compiling relevant tips and resources and information on new funding opportunities and policy developments that we are sharing on our website and through online presentations. . A promissory note typically contains, but is not limited to, the principal amount, interest rate, maturity date, and date. Generally Accepted Accounting Principles (GAAP), per. For more information see 45 CFR 75.308, 45 CFR 75.407, 45 CFR 75.436, 45 CFR 75.439, 45 CFR 75.462, Applicable ACF Grant Programs with Real Property Authority, HHS Grants Policy Statement (GPS) II-30, II-49, II-97 to II 99, and B-2. Any arrangement under which the non-Federal entity holds title to a property and enters into a leasing arrangement for that property under a Federal financial award. For more information see 45 CFR 75.459. One For Center-Based Providers - 10:00 AM to 11:30 AM and one For Family Child Care Providers - 6:30 PM to 8:00 PM. Submitting recipient(and on behalf of subrecipients) prior approval requests and applicable reports on property that has federal interest. Maintaining clear and accurate property/asset records containing content such as description of property, dates, amount, location, purpose, depreciation, documentation (request, approval, reports (SF-429, SF-428), liens, finance/refinance documents, agreement, lease, appraisal, etc. A lessee (ACF award recipient) must classify a lease as a finance lease when a lease meets any one of the following criteria: 45 CFR Part 75 does not define an operating lease. Prepayment clause, for purposes of 45 CFR 75.318 or when used in connection with an encumbrance request, describes whether a borrower is allowed to prepay all or part of the loan amount before the end of the loan term with or without incurring any prepayment penalties. See Major Renovation and Minor Renovation glossary . Summary: The current Minor Repair Program provides a grant of up to $7,500 in Community Development Block Grant funds for repairs to owner-occupied homes. A NFI is a means to help secure the right of the ACF to recover the current fair market value of its percentage of participation in the cost of the real property when it is no longer used for program purposesor upon the disposition of the property. refers to a situation in real estate where, for example, a fixture such as a wall or fence intrudes, invades, or otherwise encroaches beyond a neighboring property line. This is a high-risk provision for ACF and the recipient to which it is advised that it be stricken or waived from the debt instrument. (Note: This is a new requirement) Few, if any, facilities funded by ACF are sufficiently specialized to fall within this classification, which is generally applied only to research, manufacturing, and other facilities that have no other commercial rental value to the lessor. , award terms and conditions, and/or other applicable federal regulations. to $15,000 in FREE home repairs to address health, safety, accessibility, and code issues in and around the home. An arms-length lease is an agreement with an unrelated party and follows the requirements of, A less-than-arm's-length arrangement is outlinedunder, less-than-arms-length arrangements are bound by the same restrictions as those on sale and lease back arrangements(, ) which states rental costs are allowable only up to the amount that would have been allowed had the recipient owned the property. For the purpose of computing depreciation, per 45 CFR 75.436(c), the acquisition cost will exclude: When computing depreciation charges per 45 CFR 75.436(d), the following must be observed: Depreciation charges must be supported by adequate property record. Examples include mortgages (or other finance arrangement), leases (including financed purchase), as well as liens, easements, encroachments, licenses, and deed restriction on the real property. Payment schedules are typically monthly but can be quarterly, semi-annual, and annual if agreed upon by both parties. Under 45 CFR Part 75 and ACF policy, leases generally fall under two categories: 1) arms-length or 2) less-than-arms-length arrangements. ), permanent fences, utility conduits, and similar improvements. Purchase also refers to an approved use of Head Start funds to continue paying the cost of purchasing facilities or refinance an existing loan or mortgage beginning in 1987." These types of loans are usually short-term, and only a portion of the loans principal balance is amortized over the term. Note: routine maintenance and repair costs are allowable as an indirect cost, HHS GPS II-30. | All Rights Reserved. Tools shall not be requested but supplies to complete minor renovation projects are welcom e . These are ideas or suggestions of requestable items. Costs incurred for ordinary and normal rearrangement and alterations of facilities are generally allowable as an indirect cost, . The applicable ACF grant programs and Assistance Listings (formerly called Catalogue of Federal Domestic Assistance (CFDA)) number are as follows: Administration on Children, Youth & Families (ACYF) Renovation Only CFDA varies, Office of Child Care (OCC) Construction and Renovation Only CFDA 93.575 and 93.596, Office of Community Services (OCS) CFDA varies, Office of Head Start (OHS) CFDA 93.600 and 93.356 (Disaster Relief). ACF will not consider debt instruments with a cross-default. FAQs When requested, ACF may require funded recipients to provide rental cost analysis assessments to verify allowability, necessity, and reasonableness of costs. In addition to determining whether a lease is an operating or finance lease, or, for state and local governments, short-term leases, recipients must also consider how their relationship to the lessor impacts the nature of their lease arrangements and allowable costs resulting from those agreements. For all other ACF recipients and subrecipients there is no change to the standard definition. The Borrower typically makes lower monthly payments over a set period of time (usually a short-term) and at the end of the term, the entire remaining loan balance is due at once. These loans typically cost the borrower more in the long-term. For an example, please review Real PropertyListing and Related Cost Documentation. While this page incorporates some of the new lease standards, for more information, all covered recipients are encouraged to refer to the FASB and the GASB websites. Any expenditure claimed or contributed to an award that is later to be found unallowable under the grant program and/or was not approved by the authorized official may result in disallowed costs. Leases between the non-Federal entity and a director, trustee, officer, or key personnel of the organization, or family members (blood or affinity) of these individuals, either directly or through other entities with similar arrangements in which they hold a controlling interest. Amortization, for purposes of 45 CFR 75.318 or when used in connection with an encumbrance request, is the process of paying off the amount (principal and interest) with regular payments made over time per the loan terms. "Routine" maintenance and repair costs are generally allowable and ordinarily treated as an indirect cost (, ) and alterations and renovations (A&R). The balloon payment is not amortized over the life of the loan, and the remaining balance is the final repayment to the lender. Facility means real property (e.g., building, structure) or modular unit for use by a recipientof an ACF program. This may a problem if the bank requires the borrower to maintain a security balance in an offset account that contains Federal funds and are used to satisfy the requirement. Labour has welcomed the government's NHS workforce plan but says it comes too late to solve the crisis in the health service. This document is an encumbrance, which requires prior approval and a deviation. It may be classified as equipment or real property. ACF will not consider a loan with a balloon payment. Convey, for purposes of 45 CFR 75.318, means to transfer the right of ownership of a property from one party to another by a deed or similar instrument under a notarized seal. This criterion is considered an encumbrance or purchase and is only allowable with proper approval under grant programs that have real property authority. means any prehistoric or historic district, site, building, structure, or object included in, or eligible for inclusion in, the National Register of Historic Places maintained by the Secretary of the Interior. Records for real property and equipment must be retained for 3 years after final disposition. Rental for ACF recipients are unlikely; however, per 45 CFR 75.2, rental of real property would be considered program income and must comply with the program income requirements at 45 CFR 75.307. Find on this page all the information you need for home improvement programs by the State of Texas, by cities and by counties. See 45 CFR 75.2, 45 CFR 98.2 and 45 CFR 1305.2. Classify all cash payments within operating activities in the statement of cash flows. that would be allowed had the entity purchased the property on the date the lease agreement was executed. Repair. See Applicable ACF Grants Programs with Real Property Authorityand Real Property Guidance. Maintenance and Repair Costs are not defined under the definitions (45 CFR 75.2) like many other terms; however, it is identified as a selected item of cost under the cost principles (Subpart E Cost Principles). Federal Interest, per 45 CFR 75.2, means, for purposes of 45 CFR 75.343 or when used in connection with the acquisition or improvement of real property, equipment, or supplies under a Federal award, the dollar amount that is the product of the: (1) Federal share of total project costs; and (2) Current fair market value of the property, improvements, or both, to the extent the costs of acquiring or improving the property were included as project costs. (Note: There is no change from the previous criteria. Transitional Living Program - CFDA 93.550, Native Hawaiian and Non-Profit American Indian Organization Child Care Grant (YN), Community Services Block Grant Discretionary Awards (i.e., Community Economic Development only) (EE) CFDA 93.570, Community Services Block Grant (COSR) CFDA 93.569, Social Services Block Grant (SOSR) and the Social Services Block Grant/Consolidated Block Grant (SOSC) CFDA 93.667, Social Services Emergency Disaster Relief (e.g., SSBG/DIS) CFDA 93.667; 93.095 and 93.096, Early Head Start Child Care Partnerships (HP), Early Head Start Indian Child Care Partnerships (HI), Early Head Start Migrant Child Care Partnerships (HM), Head Start Natural Disaster Recovery (ND). (The previous FAS No. ACF will not consider debt instruments with a cross-collateralization. after proposed purchase and associated repairs and . Deviation means a change that adds, deletes, or modifies a requirement, whether the result is more restrictive or less restrictive, from HHS policy that is not based on statute or 45 CFR Part 75. CCB 22-16 (July 5, 2022) . Any cost exceeding the major renovation threshold, unless the grant program has real property authority, Under arms length arrangements, any ownership type expenses such as depreciation, taxes, insurance, and maintenance and repair costs that are, per, Under less-than-arms-length arrangements, per, For a recipientowned property, any costs above the depreciated value. While recipientsmay copyright any work that was developed or acquired under an award, HHS reserves a royalty-free, nonexclusive, and irrevocable right to reproduce, publish, or otherwise use the work for federal purposes and authorize others to do so. The simplified acquisition threshold has no bearing on the major renovation threshold. To mitigate risk, these must be reviewed on a case-by-case basis. See under 45 CFR 75.2 for Computing Devices and Equipment. Maintaining equivalent insurance coverage for real property and equipment. The Minor Renovation and Repairs Grant Request for Applications is open for licensed child care and family child care providers! A prepayment penalty is prohibited and must not be charge or claimed on the Federal award. Rental arrangements should be reviewed periodically to determine if circumstances have changed and other options are available.. Applicable grant regulations at 45 CFR Part 75 do not define the term lease. However, a lease is generally described as a contract establishing the terms under which one party (tenant; lessee) agrees to rent property owned by another party (landlord; lessor), which is owned by that party or a third party. Under GASB 87, as mentioned under New Lease Standards subheading, The lease transfers ownership of the underlying asset to the lessee by the end of the lease term. This threshold applies to each land parcel, as described by the jurisdiction in which the property is located. Historic property means any prehistoric or historic district, site, building, structure, or object included in, or eligible for inclusion in, the National Register of Historic Places maintained by the Secretary of the Interior. Fill in the information below as . Simplified acquisition threshold, per 45 CFR 75.2, means the dollar amount below which a non-Federal entity may purchase property or services using small purchase methods. A lessee (ACF award recipient) must do the following for operating leases: There are a variety of commercial lease structures, including standard and net lease, but these designations do not always fall in line with the classifications in Topic 842, GASB 87 and federal grant requirements,45 CFR 75.465. Minor A&R costs are allowable up to themajor renovationthreshold (currently set at $250,000)for theentire project period per land parcel. A computing device is a supply if the acquisition cost is less than the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $5,000, regardless of the length of its useful life. Patent is considered intellectual property. The closeout of a Federal award does not affect property management and disposition requirements. Depreciation method used to charge the cost of an asset (or group of assets) to accounting periods must reflect the pattern of consumption of the asset during its useful life. This saves the Borrower the effort of going somewhere else in search of a loan. When property is donated, per 45 CFR 75.434(b), the value of the property donated may not be charged to the Federal award either as a direct or indirect (F&A) cost. The balloon payment is not amortized over the life of the loan, and the remaining balance is the final repayment to the lender. A less-than-arm's-length arrangement is outlinedunder45 CFR 75.465(c). Categorical exclusion means, under NEPA, a category of actions that the agency has determined, in its agency NEPA procedures, normally do not have a significant effect on the human environment. All programs may charge rental costs if those costs meet the criteria under per. Under a lease agreement it is an arrangement with an unrelated third party and follows the general requirements under 45 CFR 75.465(a). These pages are not intended to replace statutes, federal regulations, terms and conditions under grant programs. ), The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise. Micro-purchase procedures comprise a subset of a non-Federal entity's small purchase procedures. ACF may consider subordinations, but only as a last resort. Under a lease agreement it is an arrangement with an unrelated third party and follows the general requirements under. Under 45 CFR Part 75, less-than-arms-length arrangements are bound by the same restrictions as those on sale and lease back arrangements(45 CFR 75.465(b)) which states rental costs are allowable only up to the amount that would have been allowed had the recipient owned the property. Any asset acquired solely for the performance of a non-federal award. Cross-collateralization, for purposes of 45 CFR 75.318 or when used in connection with an encumbrance request, occurs when the collateral for one loan/property is also used as collateral for another loan/property. However: Depreciation must meet the requirements of, and Topic 842; taxes on entities that are exempt from paying taxes in categories which qualify for exemption under 501(c)(3) status, and special assessments on land which represent capital improvements are also considered unallowable, per. of Social Services: Infrastructure Grant: Minor Renovations and Repairs - 3/10/22, 2009 - 2023 Grant Management Associates. Only a few ACF grant programs have real property authorityto allow, with prior written approval, Federal financial assistance awards to be used to acquire, construct, and/or make major renovations on real property. Additions, improvements, modifications, replacements, rearrangements, reinstallations, renovations or alterations to capital assets that materially increase their value or useful life (not ordinary repairs and maintenance). Note: The terms A&R and renovation is used interchangeably. It includes freestanding structures, additional wings or floors, enclosed courtyards or entryways, and any other means to provide usable space that did not previously exist (excluding temporary facilities). | Privacy Policy. See 45 CFR, Land, buildings (facilities), equipment, and intellectual property (including software) whether acquired by purchase, construction, manufacture, lease-purchase, exchange, or through capital leases; and. Exterior home repairs/structural integrity issues a. These are some example repairs that may be necessary to make a home safe. See content under New Lease Standards and Finance Lease. This is not a stand-alone agreement. Construction and purchase are excluded from this term, please see their respective terms for more information. Tangible Property includes equipment, supplies, and any other property (including information technology systems) other than that which is defined as an intangible property. Debt instruments, for purposes of 45 CFR 75.318 or when used in connection with an encumbrance request, means a document used to record a legal obligation of one party to pay a financial obligation to another in accordance with predetermined terms and conditions. ACF considers this type of rate high-risk and must be avoided. These additional funds are then available for the Recipient to be used as cash. Minor weatherization Depreciation is the method for allocating the cost of fixed assets owned by the recipientto periods benefiting from asset use. Call option provision, for purposes of 45 CFR 75.318 or when used in connection with an encumbrance request, gives the Mortgagor/Lender the right to demand early repayment of the loan. Grants are available to preserve or enhance existing child care spaces for children ages birth to 5 by addressing needs related to health and safety, licensing, disasters, or the COVID-19 pandemic. As identified in Welfare and Institutions Code (W&IC) 10310.1, eligible applicants are limited to child care providers who offer child care and development and preschool program services in licensed child care centers and licensed family child care homes, as defined in Health and Safety Code (HSC) sections 1596.76 and 1596.78. Under Topic 842, operating leases, as well as finance leases, must appear in audits. To apply for the grant, please visit: https://www.cdss.ca.gov/inforesources/child-care-and-development/infrastructure-grant-program/minor-renovation-and-repairsView slides from this webinar: http://www.first5alameda.org/coronavirus-disease-covid-19-resources-2019/wp-content/uploads/2022/03/IGP-MRR-Webinar-Ctr.pdfFor responses to frequently asked questions (FAQs): http://www.first5alameda.org/coronavirus-disease-covid-19-resources-2019/wp-content/uploads/2022/03/Minor-Renovation-and-Repair-Grant-Webinar-Q-and-A_Center.pdfSpanish FAQS: http://www.first5alameda.org/coronavirus-disease-covid-19-resources-2019/wp-content/uploads/2022/03/Minor-Renovation-and-Repair-Grant-Webinar-Q-and-A-Spanish.pdfChinese FAQ: http://www.first5alameda.org/coronavirus-disease-covid-19-resources-2019/wp-content/uploads/2022/03/Minor-Renovation-and-Repair-Grant-Webinar-Q-and-A-Chinese.pdfZip Code Data: http://www.first5alameda.org/coronavirus-disease-covid-19-resources-2019/wp-content/uploads/2022/03/220224-Facilities-Grant-Zip-Code-Data-ENGLISH.pdfZip Code Data in Spanish: http://www.first5alameda.org/coronavirus-disease-covid-19-resources-2019/wp-content/uploads/2022/03/220224-Facilities-Grant-Zip-Code-Data-SPANISH.pdfZip Code Data in Chinese: http://www.first5alameda.org/coronavirus-disease-covid-19-resources-2019/wp-content/uploads/2022/03/220224-Facilities-Grant-Zip-Code-Data-CHINESE.pdf
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minor renovation and repairs grant
