AMS General Terms and Conditions Example 02 20 23

OMB No. 0581-0240

Agricultural Marketing Service (AMS)
Grants Division
General Terms and Conditions

MODIFICATION- This general terms and conditions is an updated version. It includes modified instructions for the
submission of claims and performance reports due to the transition of award agreements from ezFedGrants to
GrantSolutions and the Payment Management System of the Department of Health and Human Services. It also
included changes to the acknowledge requirements of your award in section 11. Pages modified: 3, 6, 19, 21 and 24.
Effective Date: Updated February 2023

TABLE OF CONTENTS
1.0 OVERVIEW OF GENERAL TERMS AND CONDITIONS .................................................................................. 3
1.1 Common Terms and Acronyms ..................................................................................................................... 3
1.2 Order of Precedence.................................................................................................................................... 4
1.3 Definitions ................................................................................................................................................... 4
2.0 FINANCIAL MANAGEMENT .......................................................................................................................... 5
2.1 Audit Requirements ..................................................................................................................................... 6
2.2 Cost Sharing or Matching ............................................................................................................................ 6
3.0 SUBRECIPIENT MONITORING & MANAGEMENT ........................................................................................... 7
4.0 PAYMENTS .................................................................................................................................................. 7
4.1 Types of Payments....................................................................................................................................... 7
4.2 How to Request Payments ........................................................................................................................... 8
4.3 Payment Source Documentation and Other Requirements ........................................................................ 8
4.4 Timely Drawdown and Use of Grant Funds .................................................................................................. 8
5.0 INTEREST EARNED AND ADVANCES OF GRANTS FUNDS ............................................................................... 8
6.0 PROGRAM INCOME ..................................................................................................................................... 9
7.0 PROCUREMENTS ......................................................................................................................................... 9
8.0 ALLOWABLE COST AND ACTIVITIES .............................................................................................................. 10
8.1 Indirect Costs ............................................................................................................................................... 10
8.2 Allowable and Unallowable Costs and Activities ......................................................................................... 10
9.0 CHANGES REQUIRING PRIOR WRITTEN APPROVAL ..................................................................................... 19
9.1 Change in Key Personnel/Time Devoted to the Project .............................................................................. 20
9.2 Change in Scope or Objectives .................................................................................................................. 20
9.3 One-Time Extension ................................................................................................................................... 20
9.4 Budget Change ............................................................................................................................................. 21
9.5 Pre-Award Costs .......................................................................................................................................... 21
9.6 Contracting or Subawarding for Activities Central to the Award’s Purpose(s) ............................................. 21
9.7 Specific Allowable Costs Prior Approvals ...................................................................................................... 22
9.8 Changes to Recipient Name or Address ..................................................................................................... 22
9.9 Cost Share or Match – Changes in the Amount.......................................................................................... 22
10.0 PERFORMANCE AND FINANCIAL REPORTS ................................................................................................ 23
10.1 Interim Performance and Financial Reports .............................................................................................. 23
10.2 Final Performance and Financial Reports ................................................................................................... 23
10.3 Review of Performance and Financial Reports ........................................................................................... 23
10.4 Public Access to Records ............................................................................................................................ 23
10.5 Disparaging Language and Protected PII .................................................................................................... 24
10.6 Overdue Reports ........................................................................................................................................ 24
11.0 ACKNOWLEDGEMENT OF SUPPORT .......................................................................................................... 24
12.0 PROPERTY MANAGEMENT ....................................................................................................................... 25
12.1 Disposition of Real Property, Equipment and Supplies ............................................................................. 25
13.0 ADMINISTRATIVE AND NATIONAL POLICY REQUIREMENTS ........................................................................ 26
14.0 CLOSEOUT ................................................................................................................................................ 28
14.1 Closeout ..................................................................................................................................................... 28
14.2 Unused and Returned Funds ..................................................................................................................... 28
15.0 RECORD RETENTION ................................................................................................................................. 29
16.0 ACCESS TO RECORDS ............................................................................................................................. 29
17.0 REMEDIES FOR NONCOMPLIANCE ............................................................................................................ 29
17.1 Disallow Costs ............................................................................................................................................ 29
17.2 Withdrawal of Authorized Personnel Approval ......................................................................................... 29
17.3 Withholding of Payments .......................................................................................................................... 29

18.0
19.0
20.0
21.0
22.0
23.0
24.0

17.4 Withholding of Support ............................................................................................................................. 30
17.5 Suspension or Termination ........................................................................................................................ 30
17.6 Special Conditions for High-Risk Recipients ................................................................................................ 30
SITE VISITS ............................................................................................................................................... 30
APPEALS................................................................................................................................................... 31
LIMIT OF FEDERAL LIABILITY ..................................................................................................................... 31
FRAUD, WASTE, AND ABUSE..................................................................................................................... 31
PROHIBITION OF CONFIDENTIALITY AGREEMENTS .................................................................................... 32
PAPERWORK REDUCTION ......................................................................................................................... 32
NONDISCRIMINATION STATEMENT .......................................................................................................... 32

1.0 OVERVIEW OF GENERAL TERMS AND CONDITIONS
The Agricultural Marketing Service (AMS) Grants Division general terms and conditions apply to all AMS grant
agreements and provide the requirements for a recipient’s grant. The general terms and conditions are determined
by statutory, regulatory, and agency requirements, as well as by administrative policies. By accepting a grant
agreement with AMS, recipients accept responsibility for all applicable terms and conditions. Failure to comply may
result in actions described in section 17.0 Remedies for Noncompliance.
AMS transitioned all agreements from ezFedGrants to GrantSolutions (GS) online grants and agreements
management system and to the Payment Management System (PMS). AMS grant recipients with ezFedGrant
registration will receive a new username and password from Grants Solution to access grant-related documents.
The Notice of Award references these terms and conditions and provides a link to the AMS website that contains
all related documents to manage the award.
Throughout the AMS general terms and conditions, the word “must” is used it indicates a requirement. The use of
the word “should” or “may” indicates a best practice or recommended approach rather than a requirement and
permits discretion.

1.1 Common Terms and Acronyms
Term/Acronym

Meaning

ACH
AMS
AOR
CFDA
CFR
EFT
GS
FAIN
FAPIIS
GAAP
GAGAS
GSA
NFE
OMB
PMS
Protected PII
SAM
SF
UEI
USDA

Automated Clearing House
Agricultural Marketing Service
Authorized Organization Representative/Official
Catalog of Federal Domestic Assistance
Code of Federal Regulations
Electronic Fund Transfer
GrantSolutions
Federal Award Identification Number; also known as the Grant Agreement Number
Federal Awardee Performance and Integrity Information System
Generally Accepted Accounting Principles
Generally Accepted Government Auditing Standards
General Services Administration
Non-Federal Entity
Office of Management and Budget
Payment Management System of the Department of Health and Human Services
Protected Personally Identifiable Information
System for Award Management (SAM.gov)
Standard Form
Unique Entity Identifier; formerly known as DUNS
United States Department of Agriculture

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1.2 Order of Precedence
If there is an inconsistency between award provisions, AMS will resolve the issue by giving precedence in the
following order:
1. Applicable laws and statutes of the United States, including any specific legislative provisions
mandated in the statutory authority for the award
2. Code of Federal Regulations
3. AMS General Terms and Conditions for Grants Agreements
4. Agency policy
5. Application documents

1.3 Definitions
AMS aligns its grant term definitions to the maximum extent possible with the Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR § 200.1). Definitions referenced
in this document are highlighted below:
•

Budget period means the time interval from the start date of a funded portion of an award to the end
date of that funded portion during which recipients are authorized to expend the funds awarded,
including any funds carried forward or other revisions pursuant to 2 CFR § 200.308.

•

Cost sharing or matching means the portion of project costs not paid by Federal funds or contributions
(unless otherwise authorized by Federal statute). See also 2 CFR § 200.306.

•

Federal award means the Federal financial assistance that a recipient receives directly from a Federal
awarding agency or indirectly from a pass-through entity, as described in 2 CFR § 200.101.The instrument
setting forth the terms and conditions. The instrument is the grant agreement, cooperative agreement,
other agreement for assistance or the cost -reimbursement contracted awarded under the Federal
Acquisition Regulations.

•

Non-Federal entity (NFE) means a state, local government, Indian tribe, Institution of Higher Education
(IHE), or nonprofit organization that carries out the award as a recipient or subrecipient. These award
terms and conditions apply to non-Federal entities.

•

Period of Performance means the total estimated time interval between the start of an initial Federal
award and the planned end date, which may include one or more funded portions or budget periods.
Identification of the period of performance in the Federal award per 2 CFR § 200.211(b)(5) does not
commit the awarding agency to fund the award beyond the currently approved budget period. In
addition, the term includes any extension of the end date of the award, such as a no-cost extension
authorized by 2 CFR § 200.308, paragraph (d)(2). The period of performance is identified in block 26 of the
Notice of Award and will determine the effective commence date of the award.

•

Personally Identifiable Information (PII) means information that can be used to distinguish or trace an
individual's identity, either alone or when combined with other personal or identifying information that is
linked or linkable to a specific individual. Non-PII can become PII whenever additional information is
made publicly available, in any medium and from any source, that, when combined with other available
information, could be used to identify an individual.

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•

Program income means gross income earned by the NFE that is directly generated by a supported activity
or earned as a result of the Federal award during the period of performance except as provided in 2 CFR §
200.307(f).

•

Recipient means an entity, usually but not limited to non-Federal entities, that receives a Federal award
directly from a Federal awarding agency. The term recipient does not include subrecipients or individuals
that are beneficiaries of the award.

•

Subaward means an award provided by a pass-through entity to a subrecipient for the subrecipient to
carry out part of a Federal award received by the pass-through entity. It does not include payments to
contractors or to individuals who are beneficiaries of a Federal program. A subaward may be provided
through any form of legal agreement, including a contract.

•

Subrecipient means an entity, usually but not limited to non-Federal entities, that receives a subaward
from a pass-through entity to carry out part of a Federal award; but does not include an individual that is
a beneficiary of such award. A subrecipient may also be a recipient of other Federal awards directly from
a Federal awarding agency.

•

Unrecovered indirect cost (2 CFR § 200.306(c)) means the difference between the amount charged to the
Federal award and the amount that could have been charged to the Federal award under the potential
recipient’s approved negotiated indirect cost rate.

2.0 FINANCIAL MANAGEMENT
Recipients are required to meet the standards and requirements for financial management systems set forth or
referenced in 2 CFR § 200.302.
The adequacy of a recipient’s financial management system is integral to their ability to account for grant
expenditures and track matching resources (if applicable). The recipient must use Federal funds in a responsible
manner and apply adequate internal controls and cash management practices consistent with the requirements
outlined in 2 CFR § 200.303.
Recipients must expend and account for funds under an award in accordance with their own State laws and
procedures. Financial management systems and related records, of the grant recipient, and of any other entity
involved in the grant, must be sufficiently detailed to prepare reports, trace funds, and demonstrate that fund
management complies with Federal statutes, regulations, and these general and other program-specific terms and
conditions.
A recipient’s financial management system must include:
1) Identification, in its accounts, of all Federal awards received and expended and the Federal programs
under which they were received. This identification must include, as applicable:
a.
b.
c.
d.

The Assistance Listing (formerly known as CFDA) title and number;
The Grant Agreement Number/ (FAIN) and Federal fiscal year awarded;
The name of the Federal Agency; and
The name of the pass-through entity, if applicable.

2) Accurate, current, and complete disclosure of the financial accounting of each Federal award or program.

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3) Records that adequately identify the source and application of funds for Federally funded activities. These
records must contain information pertaining to Federal awards, authorizations, financial obligations,
unobligated balances, assets, expenditures, income, and interest. Accounting records must be supported
by source documentation such as canceled checks, paid bills, payrolls, time and attendance records,
contracts, and subaward documents.
4) Effective control over, and accountability for, all funds, property, and other assets. Recipients must
adequately safeguard all assets and assure that they are used solely for authorized purposes.
5) Comparison of expenditures with budget amounts for each Federal award.
6) Written procedures to implement the 2 CFR § 200.305 requirements, which minimize the time elapsing
between the transfer of Federal funds to any NFE and the disbursement of the funds for direct program
costs and the proportionate share of any allowable indirect or facilities and administrative costs.
7) Written procedures for determining the allowability of costs in accordance with the terms and conditions
of this award.
A recipient must notify the AMS representative immediately when they discover financial management problems.
Deficiencies in the recipient’s financial management system, whether reported by the recipient or identified by
AMS, may result in AMS imposing special award conditions, such as a high-risk designation or other requirements
for increased monitoring.

2.1 Audit Requirements
Recipients (other than Federal agencies and for-profit recipients) are responsible for obtaining audits in
accordance with the 2 CFR § 200 Subpart F. These standards require any NFE that expends $750,000 or more in
Federal awards during its fiscal year to have a single or program-specific audit conducted for that year.
In addition to 2 CFR 200 Subpart F, the audit must be performed in accordance with the standards specified in
GAGAS. Recipients must follow a systematic method to ensure timely and appropriate resolution of audit findings
and recommendations, whether discovered because of a Federal audit or an audit initiated by the pass-through
entity.
Recipients that expend $750,000 or more must submit the single audit or program-specific audit, along with
required Form SF-SAC, to the Federal Audit Clearinghouse in accordance with the submission requirements in 2
CRF 200, subpart F. Such audits must be submitted within 30 calendar days after receipt of the auditor’s report, or
nine months after the end of the audit period. The Form SF-SAC and reporting package MUST be submitted
electronically to FAC at https://facweb.census.gov/. Any future updates to the location of the FAC may be found at
the OMB website.

2.2 Cost Sharing or Matching
If the grant agreement has specific cost sharing or matching requirements, the recipient must ensure that it
complies with the applicable provisions found in 2 CFR § 200.306. The recipient may use funds or other resources
contributed by other non-Federal entities to satisfy the cost sharing or matching requirement. Cost sharing or
matching in the form of cash and/or in-kind non-Federal resources must be directly related to the project’s
objectives. If a recipient volunteers cost sharing above the program’s required amount, the total becomes a
binding requirement of Federal award outlined in 2 CFR § 200.1.

6

Recipients must maintain documentation identifying:
• The specific costs or contributions that constitute the cost- sharing or matching;
• The funding source or contribution; and
• How the appropriate amount of the contribution was determined for reporting purposes.
Recipients do not need to routinely provide documentation to AMS, but the documentation must be retained in
the recipient project files and made available upon request.
A recipient may use unrecovered indirect costs as part of cost sharing or matching. Recipients cannot use Federal
funds or program income to meet cost sharing or matching requirements.
The recipient must request prior approval from AMS before the amount of the approved cost share or match
provided by the NFE can change (see 9.9 Cost Share or Match--Changes in the Amount).

3.0 SUBRECIPIENT MONITORING & MANAGEMENT
Recipients are accountable for the performance of subawarded projects and the appropriate expenditure of Federal
funds. This includes maintaining the necessary documentation on all subawards and making it available to AMS
upon request. Recipients must include subaward activities in all performance and financial reports. In general, the
requirements that apply to the award recipient flow down to subrecipients.
If the recipient uses subawards, it must enter into a formal written agreement with each subrecipient that
addresses the arrangements for meeting the programmatic, administrative, financial, and reporting requirements
of the grant, including those necessary to ensure compliance with all applicable Federal regulations and policies.
Recipients must evaluate each subrecipient’s risk and establish monitoring activities as necessary to ensure each
subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward.
Monitoring activities must include but are not limited to:
•
•
•

Review of performance and financial reports;
Onsite reviews of subrecipient program operations; and
Providing training and technical assistance on programmatic activities.

Specifically, the recipient is responsible for including the requirements of the applicable AMS Grants Division
General Terms and Conditions in its subaward agreements as well as the provisions required under 2 CFR §
200.332. If requested by AMS, recipients must provide evidence of a risk assessment plan.
If a subrecipient fails to comply with the terms and conditions of this award, the recipient may impose special award
conditions, including one or more of the corrective actions outlined in 2 CFR § 200.339.
Please see Appendix A to 2 CFR § 170 for additional reporting requirements concerning subawards.

4.0 PAYMENTS
4.1 Types of Payments
Advance – An advance payment is a payment that AMS or a pass-through entity makes before funds are disbursed
for program purposes. Requests for advance payments must be limited to amounts needed to meet actual and
immediate cash needs and must be accompanied by a written justification.

7

Reimbursements – Reimbursements are transfers of Federal funds to recipients after the recipient pays out funds
for approved project activities.

4.2 How to Request Payments
AMS grant recipients are required to request payments electronically through the PMS system. Recipients not
already enrolled must register in the system to request payments. Instructions for requesting a payment can be
found in the Payment Management System.
AMS SF-270 and Grant Program Worksheet
If required by the grant agreement, an SF-270 and AMS Grant Program Worksheet must be attached in PMS when
submitting a payment. The Notice of Award provisions section will indicate if it is required to submit an AMS Grant
Program Worksheet.
Receipt of Request by AMS
AMS will confirm receipt of the payment request, review the request, and communicate with the appropriate
recipient representatives.
Upon approval, payments will be made via EFT to the bank account specified by the recipient in SAM.gov. If the
bank information is incorrect or changes at any time during the grant period, it is the recipient’s responsibility to
update their SAM.gov information and notify AMS to ensure proper and timely deposit of funds.

4.3 Payment Source Documentation and Other Requirements
Recipients must collect and maintain source documentation associated with costs incurred as a result of the
Federal award and make it available to AMS upon request. Source documentation includes, but is not limited to,
receipts, canceled checks, paid bills, payrolls, time and attendance records, contracts, invoices, and subaward
documents. If recipients pay a portion of the total amount indicated on the source document, it must appropriately
identify the specific expenses and total amount charged to the grant.

4.4 Timely Drawdown and Use of Grant Funds
AMS may reduce grant agreement funds without further cause if the recipient does not draw down funds within the
first year of the grant period and at reasonable intervals thereafter.

5.0 INTEREST EARNED AND ADVANCES OF GRANTS FUNDS
In accordance with 2 CFR § 200.305 (b)(9), the recipient may retain interest earned on Federal payments deposited
in interest-bearing accounts up to $500 per year for administrative expenses. Any additional interest earned must
be remitted annually to the Federal Payment Management System (PMS), which handles payments to the
Treasury. The recipient must remit the interest electronically using either an ACH network or a Fedwire Funds
Service payment. If returning interest on Federal awards, the refund should:
a) Provide an explanation stating that the refund is for interest;
b) List the PMS payee account number(s) (PANs);
c) List the Federal award number(s) for which the interest was earned;
d) Make returns payable to the Department of Health and Human Services.

8

Submit the remittance using one of the following example formats:
ACH Return Example:
Routing Number:
Account Number:
Bank Name and Location:

051036706
303000
Credit Gateway—ACH Receiver St. Paul, MN

Fedwire Returns Example: (Please note that the organization initiating payment is likely to incur a charge from your
Financial Institution for this type of payment)
Routing Number:
Account Number:
Bank Name and Location:

021030004
75010501
Federal Reserve Bank Treasurer NYC/Funds Transfer Division New York,
NY

If a recipient does not have the ability to remit funds electronically, it should instead mail a check to the U.S
Treasury approved lockbox, made payable to:
HHS Program Support Center
P.O. Box 530231
Atlanta, GA 30353-0231
Allow 4-6 weeks for check payments to be applied to the appropriate PMS account. For additional information
please contact PMS at 877-614-5533 or [email protected].

6.0 PROGRAM INCOME
Unless otherwise stated in the Notice of Award provisions section, AMS authorizes the use of program income
through the additive method (2 CFR § 200.307(e)(2)). Any program income generated during the grant period must
be used to further the objectives of the project. All program income must be recorded on the Federal Financial
Report (SF-425) for the period in which it was earned. Recipients are not accountable for program income earned
after the grant period. Program income includes, but is not limited to:
•
•
•

Income from fees for services performed;
The sale of commodities or items fabricated under an award (this includes items sold at cost if the cost of
producing the item was funded in whole or part with grant funds); and
Registration fees for conferences, workshops, etc.

Royalties or equivalent income earned from patents, inventions, trademarks, and copyrighted works are not
subject to this section.

7.0 PROCUREMENTS
Recipients may acquire commercially available goods and services in connection with a project. In doing so, the
recipient must have in place and use documented procurement procedures, consistent with applicable State, local
and tribal laws and regulations. Recipients’ documented procurement procedures must conform to the
procurement standards identified in 2 CFR § 200.317 through 2 CFR § 200.327. To the greatest extent possible, the
recipient should provide a preference for acquisition of goods, products and services produced in the United
States, per 2 CFR § 200.322.
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•

State recipients must follow the same policies and procedures the State uses for procurements from
non-Federal funds. The State will comply with 2 CFR §§ 200.321 through 200.323 and ensure that every
purchase order or other contract includes applicable provisions described in Appendix II of 2 CFR § 200.

•

All other non-Federal recipients must follow 2 CFR §§ 200.318 through 200.327.

•

The requirements of the Federal award also apply to any subcontract. The recipient is responsible for
ensuring that all of its contracts made in connection with the AMS project contain the applicable
provisions described in Appendix II of 2 CFR § 200.

8.0 ALLOWABLE COST AND ACTIVITIES
8.1 Indirect Costs
Indirect costs as defined at (2 CFR § 200.1) represent the expenses of doing business that are not readily-identified
with a particular grant, contract, project function or activity, but are necessary for the general operation of the
organization and the conduct of activities it performs. Refer to 2 CFR §§ 200.413 and 200.414 for additional
information on determining if costs charged to the award are direct or indirect.
Any NFE that does not have a current negotiated (including provisional) rate, except for those non-Federal entities
described in Appendix VII to Part 200—States and Local Government and Indian Tribe Indirect Cost Proposals,
paragraph D.1.b, may elect to charge a de minimis rate of 10 percent of Modified Total Direct Costs (MTDC) which
may be used indefinitely. No documentation is required to justify the 10% de minimis cost rate. Costs must be
consistently charged as either indirect or direct costs but may not be double charged or inconsistently charged as
both (2 CFR § 200.403). If chosen, this methodology, once elected, must be used consistently for all Federal awards
until such time when a recipient chooses to negotiate for a rate, which the recipient may apply to do at any time.
All applicants who elect to charge a de minimis rate of 10 percent must use the MTDC as the base. MTDC is defined
in 2 CFR § 200.1 as all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel,
and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the
award). MTDC excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission,
scholarships and fellowships, participant support costs, and the portion of each subaward in excess of $25,000.
Other items may be excluded only when necessary to avoid a serious inequity in the distribution of indirect costs,
and with the approval of the cognizant agency for indirect costs.
If a NFE chooses to negotiate for a rate, the NFE must contact its cognizant Agency for indirect costs.
Federally Negotiated Indirect Cost Rates
Unless otherwise required by statute or regulation, AMS will accept Federally negotiated rates. These
requirements flow down through the pass-through entities affecting subawards.

8.2 Allowable and Unallowable Costs and Activities
The following table summarizes allowable and unallowable costs in common categories for AMS grant programs.
This section is not intended to be all-inclusive. The recipient should consult the Federal Cost Principles (Subpart ECost Principles of 2 CFR § 200) for the complete explanation of the allowability of costs. If recipients have questions
concerning the allowability of costs after reviewing this section, they should contact their AMS representative.
Note: Allowable costs listed below may also be cost shared or brought as part of the required match. Unallowable
costs cannot be brought as a match.
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Cost Category
Advisory Councils

Affected
AMS Grant
Program(s)
ALL

Alcoholic Beverages

ALL with
exceptions

Buildings and Land –
Construction

ALL

Conferences

ALL with
exceptions

Contingency Provisions

ALL

Description, Guidance and Exceptions
Unallowable for costs incurred by advisory councils or
committees.
Unallowable for alcoholic beverages unless the cost is associated
with fulfilling the purpose of the grant program and either
approved in the application or with prior written approval.
Unallowable for the acquisition of buildings, facilities, or land or
to make additions, improvements, modifications, replacements,
rearrangements, reinstallations, renovations, or alterations of an
existing building or facility (including site grading and
improvement, and architecture fees). This also includes
construction and construction-related materials, which may
include, but are not limited to, the purchase of building materials
such as wood, nails, concrete, asphalt, roofing, gravel, sand,
paint, insulation, drywall, or plumbing.
Allowable for rental costs of land and building space. However,
lease agreements to own (i.e., lease-to-own or rent-to-own) are
not allowable. The lease or rental agreement must terminate at
the end of the grant cycle.
A building is any permanent structure designed or intended for
support, enclosure, shelter, or protection of people, animals, or
property, and having a permanent roof supported by columns or
walls.
Allowable if the conference fulfills the purpose of a grant
program’s legislated purpose. Allowable conference costs paid by
the non-Federal recipient as a sponsor or host of the conference
may include rental of facilities, speakers’ fees, costs of meals (see
Meals for restrictions), and refreshments, local transportation,
and other items incidental to such conferences with the
exception of entertainment costs that are unallowable. If
registration fees are collected, the recipient must report fees as
program income (see Program Income).
Allowable to rent a building or room for training; however, where
appropriate, AMS encourages the use of technologies such as
webinars, teleconferencing, or videoconferencing as an
alternative to renting a building or a room. The recipient should
use the most cost-effective facilities, such as State government
conference rooms if renting a building or a room is necessary.
Unallowable for miscellaneous and similar rainy-day funds for
events the occurrence of which cannot be foretold with certainty
as to the time or intensity, or with an assurance of their
happening. Unallowable for working capital for activities/items
not already in place.

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Cost Category
Contractual/Consultant
Costs (Professional
Services)

Affected
AMS Grant
Program(s)
ALL

Contributions or
Donations

ALL

Electronic Benefit
Transfer (EBT)
Machines
Entertainment Costs

ALL
ALL with
exceptions

Description, Guidance and Exceptions
Allowable subject to limitations. Contractual/consultant costs
are expenses associated with purchasing goods and/or procuring
services performed by an individual or organization other than
the recipient in the form of a procurement relationship.
Allowable for contractor/consultant employee rates that do not
exceed the salary of a GS-15 step 10 Federal employee in the area
(for more information, visit the OPM website) and travel that is
reasonable and necessary. This does not include fringe benefits,
indirect costs, or other expenses. If rates exceed this amount, the
recipient is required to justify the allowability of the cost aligning
with 2 CFR §§ 200.317-327.
Unallowable for contributions or donations, including cash,
property, and services, made by the recipient to other entities.
An NFE using grant funds to purchase food or services to donate
to other entities and/or individuals is unallowable.
Unallowable for the purchase/lease of Supplemental Nutrition
Assistance Program (SNAP) EBT equipment.
Unallowable for entertainment costs including amusement,
diversion, and social activities and any costs directly associated
with such costs (such as bands, orchestras, dance groups, tickets
to shows, meals, lodging, rentals, transportation, and gratuities).
Entertainment costs are defined in 2 CFR § 200.438.
Allowable where the specific cost is considered to meet the
requirements of the sponsored program and are authorized in
the approved budget or with prior written approval.

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Equipment

ALL

Unallowable for acquisition costs of general purpose equipment
or lease agreements to own (i.e., lease-to-own or rent-to-own).
Allowable for rental costs of general purpose equipment when
provided in the approved budget or with prior written approval.
Vehicles may be leased but not purchased. The lease or rental
agreement must terminate at the end of the grant cycle.
For vehicle and equipment leases or rentals with an acquisition
cost that equals or exceeds $5,000, rates should be in light of
factors such as: rental costs of comparable vehicles and
equipment, if any; market conditions in the area; alternatives
available; and the type, life expectancy, condition, and value of
the vehicle or equipment leased.
Allowable when provided in the approved budget or with prior
written approval for acquisition costs and rental costs of special
purpose equipment provided the following criteria are met:
Necessary for the research, scientific, or other technical activities
of the grant agreement;
Not otherwise reasonably available and accessible;
The type of equipment is normally charged as a direct cost by the
organization;
Acquired in accordance with organizational practices;
Must be used solely to meet the legislative purpose of the grant
program and objectives of the grant agreement;
More than one single commercial organization, commercial
product, or individual must benefit from the use of the
equipment;
Must not use special purpose equipment acquired with grant
funds to provide services for a fee to compete unfairly with
private companies that provide equivalent services; and
Equipment is subject to the full range of acquisition, use,
management, and disposition requirements under 2 CFR §
200.313 as applicable.
Definitions
Equipment is defined as tangible personal property (including
information technology systems) having a useful life of more than
one year and a per-unit acquisition cost that equals or exceeds
the lesser of the capitalization level established by the NFE for
financial statement purposes, or $5,000.
Acquisition cost means the cost of the asset including the cost to
prepare the asset for its intended use. Acquisition cost for
equipment is the net invoice price of the equipment, including
the cost of any modifications, attachments, accessories, or
auxiliary apparatus necessary to make it usable for its acquired
purpose.
General Purpose Equipment means equipment that is not limited
to technical activities. Examples include office equipment and
furnishings, modular offices, telephone networks, information
technology equipment and systems, air conditioning equipment,
reproduction and printing equipment, and motor vehicles.
Special Purpose Equipment is equipment used only for research,
scientific, or technical activities.
13

Cost Category
Equipment –
Information
Technology Systems
and
Telecommunications

Affected
AMS Grant
Program(s)
ALL

Farm, Gardening, and
Production Activities
and Supplies

ALL with
exceptions

Fines, Penalties,
Damages and Other
Settlements
Fixed Amount
Subawards

ALL

Fundraising and
Investment
Management Costs

ALL with
exceptions

ALL

Description, Guidance and Exceptions
Unallowable for information technology systems having a useful
life of more than one year and a per-unit acquisition cost that
equals or exceeds the lesser of the capitalization level established
in accordance with GAAP by the recipient for financial statement
purposes or $5,000. Acquisition costs for software include those
development costs capitalized in accordance with GAAP.
Information technology systems include computing devices,
ancillary equipment, software, firmware, and similar procedures,
services (including support services), and related resources.
Computing devices means machines used to acquire, store,
analyze, process, and publish data and other information
electronically, including accessories (or “peripherals”) for
printing, transmitting and receiving, or storing electronic
information. Examples of unallowable information technology
systems include service contracts, operating systems, printers,
and computers that have an acquisition cost of $5,000 or more.
See also special prohibition on the purchase of certain
telecommunications and video surveillance described in 2 CFR §
200.216.
Allowable for website development, mobile apps, etc., that are
not considered to be information technology systems but rather
social media applications.
Unallowable for farm, gardening, and production activities,
materials, supplies, and other related costs including but not
limited to soil, seeds, shovels, gardening tools, greenhouses, and
hoop houses.
Allowable where the specific cost is considered to meet the
requirements of the sponsored program and is authorized in the
approved budget or with prior written approval.
Unallowable for costs resulting from violations of, alleged
violations of, or failure to comply with, Federal, State, tribal, local,
or foreign laws and regulations.
Unallowable for cost related to fixed amounts subawards.
Allowable to meet the requirements of the sponsored program
(noncompetitive) and with prior written approval. A pass-through
entity may provide subawards based on fixed amounts up to the
simplified acquisition threshold, provided that the subawards
meet the requirements for fixed amount awards in 2 CFR §
200.201.
Unallowable for organized fundraising, including financial
campaigns, solicitation of gifts and bequests, and similar
expenses incurred to raise capital or obtain contributions,
regardless of the purpose for which the funds will be used. This
includes salaries of personnel involved in activities to raise
capital.

14

Cost Category
General Costs of
Government

Affected
AMS Grant
Program(s)
ALL

Goods or Services for
Personal Use

ALL

Indirect Costs –
Unrecovered

ALL with
exceptions

Insurance and
Indemnification

ALL

Lobbying
Meals

ALL
ALL

Description, Guidance and Exceptions
Unallowable for:
Salaries and expenses of the Office of the Governor of a State or
the chief executive of a local government or the chief executive
of an Indian tribe;
Salaries and other expenses of a State legislature, tribal council,
or similar local governmental body, such as a county supervisor,
city council, school board, etc., whether incurred for purposes of
legislation or executive direction;
Costs of the judicial branch of a government;
Costs of prosecutorial activities unless treated as a direct cost to a
specific program if authorized by statute or regulation (however,
this does not preclude the allowability of other legal activities of
the Attorney General as described in 2 CFR § 200.435 Defense
and prosecution of criminal and civil proceedings, claims, appeals
and patent infringements); and
Costs of other general types of government services normally
provided to the general public, such as fire and police, unless
provided for as a direct cost under a program statute or
regulation.
Unallowable for costs of goods or services for personal use of the
recipient’s employees regardless of whether the cost is reported
as taxable income to the employees.
Unallowable for unrecovered indirect costs.
Allowable for projects with match requirements to use
unrecovered indirect costs as part of cost sharing or matching.
Allowable when provided in the approved budget or with prior
written approval as indirect costs for insurance and
indemnification.
Unallowable as defined in 2 CFR § 200.450.
Unallowable for business meals when individuals go to lunch or
dine together although no need exists for continuity of a meeting.
Such activity is considered an entertainment cost.
Unallowable for conference attendee breakfasts. It is expected
attendees will have adequate time to obtain this meal on their
own before a conference begins.
Unallowable for meal costs that duplicate a meeting participant’s
per diem or subsistence allowances.
Allowable for lunch or dinner meals if the costs are reasonable,
and a justification is provided that such activity maintains the
continuity of the meeting and to do otherwise will impose
arduous conditions on the meeting participants.
Allowable for meals consumed while in official travel status. They
are considered per diem expenses and should be reimbursed in
accordance with the organization’s established written travel
policies.

15

Cost Category
Memberships,
Subscriptions, and
Professional Activity
Costs

Affected
AMS Grant
Program(s)
ALL

Organization Costs

ALL

Participant Support
Costs

ALL

Political Activities

ALL

Pre-Award Costs

ALL

Printing and
Publications

ALL

Description, Guidance and Exceptions
Unallowable for costs of membership in any civic or community
organization.
Allowable for costs of membership in business, technical, and
professional organizations when provided in the approved budget
or with prior written approval.
Unallowable for costs of investment counsel and staff and similar
expenses incurred to enhance income from investments.
Allowable with prior approval for organization costs per 2 CFR §
200.455.
Allowable when provided in the approved budget or with prior
written approval for such items as stipends or subsistence
allowances, and registration fees paid to or on behalf of
participants or trainees (but not employees) in connection with
approved conferences, training projects, surveys, and focus
groups.
Unallowable for development or participation in political
activities, in accordance with provisions of the Hatch Act (5
U.S.C.§§ 1501-1508 and §§ 7324-7326).
Allowable when provided in the approved budget or with prior
written approval of such costs are necessary for efficient and
timely performance of the project’s scope of work. Such costs are
allowable only to the extent that they would have been allowable
if incurred after the date of the Federal award. If charged to the
award, these costs must be charged to the initial budget period of
the award, unless otherwise specified by AMS.
A recipient may incur pre-award costs 90 calendar days before
the award. Expenses more than 90 calendar days pre-award
require prior approval. These costs and associated activities must
be included in the recipient’s project narrative and budget
justification. All costs incurred before the award are at the
potential recipient’s risk. The incurrence of pre-award costs in
anticipation of an award imposes no obligation on AMS to award
funds for such costs.
Allowable to pay the cost of preparing informational leaflets,
reports, manuals, and publications relating to the project;
however, the printing of hard copies is discouraged given the
prevalence of electronic/virtual publication means. If charged to
the award, these costs must be charged to the final budget period
of the award, unless otherwise specified by AMS.

16

Cost Category
Rearrangement and
Reconversion Costs

Affected
AMS Grant
Program(s)
ALL

Salaries and Wages

ALL

Selling and Marketing
Costs – Promotion of
an Organization’s
Image, Logo, or Brand
Name

ALL

Selling and Marketing
Costs – Promotion of
Venues that do not
Align with Grant
Program Purpose

ALL

Description, Guidance and Exceptions
Allowable as indirect costs with prior approval for cost incurred
for ordinary and normal rearrangement and alteration of
facilities.
Allowable as direct costs with prior approval for special
arrangements and alterations costs incurred specifically for the
award.
Rearrangement and reconversion costs are those incurred in
restoring or rehabilitating the non-Federal entity’s facilities to
approximately the same condition existing immediately before
the start of the grant agreement, less costs related to normal
wear and tear.
Allowable as part of employee compensation for personnel
services in proportion to the amount of time or effort an
employee devotes to the grant-supported project or program
during the period of performance under the Federal award,
including salaries, wages, and fringe benefits. Such costs must be
incurred under formally established policies of the organization,
be consistently applied, be reasonable for the services rendered,
and be supported with adequate documentation.
Salary and wage amounts charged to grant-supported projects or
programs for personal services must be based on an adequate
payroll distribution system that documents such distribution in
accordance with generally accepted practices of like
organizations. Standards for payroll distribution systems are
contained in the applicable cost principles (other than those for
for-profit organizations).
Unallowable for salaries, wages, and fringe benefits for project
staff who devote time and effort to activities that do not meet
the legislated purpose of the grant program.
Unallowable for costs designed solely to promote the image of
an organization, a general logo, or a general brand.
Promotional items could say “Buy STATE/COUNTY Grown Apples”
but not “XYZ Grown”, which promotes XYZ generically.
A promotional campaign to increase producer sales of
“STATE/COUNTY Grown fruits and vegetables” is acceptable while
increasing membership in “STATE/COUNTY Grown” generally is
not.
Unallowable for costs for promotion of specific venues,
tradeshows, events, meetings, programs, conventions, symposia,
seminars, etc. that do not align with the legislated purpose of the
grant program.

17

Cost Category
Selling and Marketing
Costs – Promotional
Items, Gifts, Prizes, etc.

Affected
AMS Grant
Program(s)
ALL with
exceptions

Selling and Marketing
Costs – Coupons,
Incentives or Other
Price Discounts

ALL

Selling and Marketing
Costs – Food for
Displays, Tastings,
Cooking
Demonstrations
Selling and Marketing
Costs – General
Marketing Costs

ALL with
exceptions

Selling and Marketing
Costs – Sponsorships

ALL

Selling and Marketing
Costs – Use of Meeting
Rooms, Space, exhibits
that do not Align with
Grant Program Purpose

ALL

ALL with
exceptions

Description, Guidance and Exceptions
Unallowable for promotional items, swag, gifts, prizes,
memorabilia, and souvenirs.
Allowable with conditions to meet the requirements of the
sponsored agreement, in the approved application or with prior
approval for marketing activities directly related to the funded
project. Promotional items include point-of-sale materials,
promotional kits, signs or streamers, automobile stickers, table
tents, and placemats, or promotional items of a personal nature
(e.g., t-shirt, hats, etc.).
Unallowable for costs of the value of coupon/incentive
redemptions or price discounts (e.g., the $5.00 value for a $5.00
clip-out coupon).
Allowable for costs associated with printing, distribution, or
promotion of coupons/tokens or price discounts (e.g., a print
advertisement that contains a clip-out coupon) as long as they
benefit more than a single program or organization.
Unallowable for purchasing food for displays, tastings, and
cooking demonstrations.
Allowable where the specific cost is considered to meet the
programmatic purpose of the sponsored program and is
authorized in the approved budget or with prior written approval.
Unallowable for costs designed solely to promote the image of
an organization, general logo, or general brand.
Allowable for costs designed to promote products that align with
the purpose of the grant program.
Unallowable for costs associated with sponsorships. A
sponsorship is a form of advertising in which an organization uses
grant funds to have its name and/or logo associated with certain
events and where the organization does not necessarily know
how the funds associated with sponsorship costs will be used.
These costs also benefit only the organization offering funding,
limiting the beneficiaries to the sponsor organization.
Unallowable for costs associated with trade show
attendance/displays, meeting room reservations, and/or any
other displays, demonstrations, exhibits, or rental of space where
activities do not specifically align with the purpose of the grant
program. See Conferences for more information.

18

Cost Category
Supplies and Materials,
Including Costs of
Computing Devices

Affected
AMS Grant
Program(s)
ALL

Training

ALL

Travel – Domestic and
Foreign

ALL

Description, Guidance and Exceptions
Allowable for costs incurred for materials, supplies, and
fabricated parts necessary to carry out a Federal award.
Purchased materials and supplies must be charged at their actual
prices, net of applicable credits. Withdrawals from general stores
or stockrooms should be charged at their actual net cost under
any recognized method of pricing inventory withdrawals,
consistently applied. Incoming transportation charges are a
proper part of materials and supplies costs. Only materials and
supplies used for the performance of a Federal award may be
charged as direct costs.
A computing device is a supply if the acquisition cost is less than
the lesser of the capitalization level established by the recipient
for financial statement purposes or $5,000, regardless of the
length of its useful life. In the specific case of computing devices,
charging as a direct cost is allowable for devices that are essential
and allocable, but not solely dedicated, to the performance of a
Federal award. Where Federally donated or furnished materials
are used in performing the Federal award, such materials will be
used without charge.
Allowable when the training is required to meet the objectives of
the project or program, including training that is related to
Federal grants management.
Allowable for travel, when provided in the approved budget or
with prior written approval when costs are limited to those
allowed by formal organizational policy and the purpose aligns
with the legislated purpose of the program.
The allowable travel cost of recipients that do not have formal
travel policies and for-profit entities may not exceed those
established by the Federal Travel Regulation, issued by General
Services Administration (GSA), including the maximum per diem
and subsistence rates prescribed in those regulations. If a
recipient does not have a formal travel policy, those regulations
will be used to determine the amount that may be charged for
travel costs.

9.0 CHANGES REQUIRING PRIOR WRITTEN APPROVAL
The recipient may need to make modifications, such as budget, personnel, or contracts, to accomplish the
objectives during the period of performance. Recipients are required to request prior written approval for the
following items from AMS in advance of a change or obligation of funds. Requests for prior written approval must be
submitted by the recipient project director and signed by the AOR, if applicable. Every request for a prior written
approval must include the following information:
1.
2.
3.
4.

Grant agreement number;
Project title;
Name of the recipient organization; and
Project point of contact name.
19

AMS will confirm receipt, review the request, and communicate with the recipient project director. The recipient
project director may revise the prior approval request to address any questions or concerns. Once accepted, AMS
will email the recipient project director with the acceptance of the request.

9.1 Change in Key Personnel/Time Devoted to the Project
Prior approval is required for changes in key personnel or if key personnel disengage from the project for a period
of more than three months, reduces the time devoted to managing the project by 25 percent (25%) or more, or
severs his/her connection to the activities of the grant agreement. Key personnel include the recipient project director
or AOR listed in the Notice of Award as well as other key project contributors. The request must include:
1. The name of the individual(s) being replaced and the new individual name and contact information;
2. The qualifications (CV or resume) of the new individual(s);
3. The capacity in which the new individual will serve;
4. Written notification from the new individual signifying his/her willingness to serve on the project;
5. The effective date.
A change in key personnel may affect the project narrative, budget, or timeline. If it does, the recipient must
include this in their request by following the applicable guidance in this section.

9.2 Change in Scope or Objectives
Prior approval is required to modify the scope or objective of the project or program, including adding new
project(s) or discontinuing project(s) (if applicable).
Prior written approval is required even if there were no associated budget revision that would require prior
approval. The recipient must use the same format/template to present this information that was used in the
approved application with the changes noted. The request must include:
1.
2.
3.

A description of the change in the scope or objective including what activities the new work replaces;
A revised narrative for the relevant portion of the approved project; and
The proposed dates of implementation (MM/YYYY – MM/YYYY).

A change in scope or objectives may affect the project narrative, outcome measures, budget (Federal and
matching funds), or timeline. If it does, the recipient must make revisions and include this in their request by
following the applicable guidance in this section.

9.3 One-Time Extension
If the grant activities cannot be completed within the grant agreement’s period of performance, the recipient must
request written approval to extend the grant agreement’s end date (no-cost extension of time) prior to the grant’s
expiration. The recipient may request a one-time extension of the period of performance of up to 12 months from
the end date of the period of performance (block 26 of the Notice of Award) unless specific program requirements
prohibit the extension beyond the maximum allowed period of performance. The request must be submitted no
later than 10 days prior to the ending date of the grant agreement. The request must include:
1.
2.
3.

The length of additional time requested, and the new ending date requested;
A justification for the extension;
A summary of progress to date in terms of the project timeline and objectives. The summary may
reference the most recent Performance Report and indicate how circumstances have changed since
then;

20

4.
5.

An estimate of the amount of remaining funds, and if applicable, the amount of matching resources
yet to be expended, and a description of how they will be used in the remaining time; and
A new timetable for completing the project.

Unused or unobligated funds at the end of the award are not in themselves justification to receive a no-cost time
extension. AMS will provide case-by-case extension approval, based on the written justification provided. If an
extension is approved, the period of performance will be amended to end at the completion of the extension.

9.4 Budget Change
Prior approval is required for a budget change if the Federal share of its grant agreement exceeds the Simplified
Acquisition Threshold as stated in 2 CFR § 200.88, (see block 20 and 33 on the Notice of Award) for the Federal
award amount), and the cumulative amount of a transfer among budgeted direct cost categories or between
individual subawards exceeds or is expected to exceed 10 percent of the total Federal award budget as last
approved by AMS. If the Federal share of the Federal award is less than the Simplified Acquisition Threshold,
recipients do not need to request prior approval for budget changes. The request must include:
1. A justification for the change; and
2. A description of the requested change that includes:
a. The proposed budget change,
b. The last approved budget, and
c. An updated budget for the affected cost categories.

9.5 Pre-Award Costs
As defined in 2 CFR §200.458, pre-award costs are costs incurred prior to the effective date of the Federal award
directly pursuant to the negotiation and in anticipation of the Federal award where such costs are necessary for
efficient and timely performance of the scope of work. If charged to the award, these costs must be charged to the
initial budget period of the award, unless otherwise specified by AMS. Refer to Pre-Award Costs for more
information. The request must include:
1.
2.

A brief description of the pre-award activities completed; and
An updated budget, using the same format for presenting the budget information that was used in
the approved application, clearly indicating the associated dollar amount of award funds and/or the
value of any matching resources expended during the pre-award period.

9.6 Contracting or Subawarding for Activities Central to the Award’s Purpose(s)
Prior approval is required for a change that involves subawarding, transferring, or contracting out of any work under
a Federal award or executing a fixed amount subaward. This provision does not apply to the acquisition of supplies,
materials, equipment, or general support services. The request must include:
1.
2.
3.

A brief description of and justification for the change;
A brief description of the NFE’s qualifications, and how their work will fulfill the project goals;
If a modification to the budget is required:
a. A description of the proposed modification,
b. The last approved budget, and
c. An updated budget for the affected cost categories using the same format as was used in the
approved application with changes noted; and

21

4.

If the third party was not identified in the original application, a description of the third party’s
qualifications, how its work will fulfill the project goals, and an itemized budget (if applicable) showing
cost categories with appropriate justification.

9.7 Specific Allowable Costs Prior Approvals
Prior approval is required for allowable costs (as referenced in 2 CFR §200.407) and for those not previously
submitted in the approved budget. See 8.2 Allowable and Unallowable Costs and Activities for more information.
The request must include:
•
•

A description of and justification for the cost including how it furthers the objectives of the project;
and
If applicable, a comparison between the most recent budget and the proposed budget as well as an
updated budget narrative of the affected cost categories. Recipients must use the same format for
presenting the budget information that was used in the approved application with changes noted.

9.8 Changes to Recipient Name or Address
If the recipient is contemplating changing the name or address of the recipient organization, the recipient is
advised to contact its AMS representative for additional information on how this action may affect the award. This
refers to a change to the recipient organization in block 1, “Recipient Name” on the fully executed Notice of
Award. The UEI number would remain the same, while only the organization name or address would change. The
request must include the new name or address of the recipient organization and the effective date of the change.
NOTE: A request to have a new recipient organization (that has a new UEI number) assume responsibility for the
project is not allowable.
Recipients are responsible for properly updating their registration within both UEI and SAM.gov. The recipient
must inform AMS of any pending changes in its legal status, divestiture, or bankruptcy.

9.9 Cost Share or Match – Changes in the Amount
If the award has cost sharing or matching requirements, the recipient must request prior written approval to
change the amount of the approved cost share or match or to change the amount of approved cost sharing or
match provided by a project partner or by a subrecipient. The request must include:
1.
2.
3.

A justification for the change;
Cash Commitment per year (if applicable) and Total Cash Match
In-kind Contribution per year (if applicable) and Total In-kind Match. Break down items into categories as
applicable:
a. Salaries (employee name, title, duties, pay rate/hr., amount matched per year)
b. Items/Activities (fair market value per unit, how value determined (provide documentation), and
amount matched per year)

4.

A description of how the required match will be met including the source of the match, the amount of the
match to be provided, and the composition of the match. Recipient must use the same format for
presenting the match verification that was used in the approved application; and
A description of the change that includes a comparison between the latest budget and the proposed
budget as well as an updated budget narrative of the affected cost categories to demonstrate that the
overall required match will be met. The recipient must use the same form/format for presenting the
budget information that was used in the approved application.

5.

22

The recipient may use the Suggested Match Verification Template Letter as a starting point for developing its
change request. Please add any additional information requested above to the letter.

10.0 PERFORMANCE AND FINANCIAL REPORTS
AMS requires submission of interim and final reports to demonstrate the progress made toward the completion of
project goals, objectives, and outcomes, as well as the grant agreement’s overall financial status. Performance
reports must be formatted and submitted using the approved templates or guidance, and machine-readable.
Recipients are required to submit an SF-425 Federal Financial Report with each performance report to account for
their financial expenditures during that reporting period.
All performance reports must be submitted through GS and financial reports must be submitted through PMS. The
required Interim Performance Report Template, Final Performance Report Template, and the SF-425 Federal
Financial Report, along with instructions and a sample financial report, can be found at www.ams.usda.gov/grants.
Click on the applicable grant program website, and then click on “How to Administer the Award” in the left menu
bar.
If a grant agreement must be extended beyond the performance period stated on the Notice of Award additional
reports may be necessary depending on the length of the extension.
If performance or financial reports are prepared by a third party and/or subrecipient, it is the recipient AOR’s
responsibility to review and approve the report before forwarding it to AMS.

10.1 Interim Performance and Financial Reports
The Interim Performance Report and SF-425 Federal Financial Report are due annually no later than 90 calendar
days after each annual performance reporting period (block 26 of the Notice of Award) end date.
If the recipient completes the grant early, they may submit a Final Performance Report in lieu of an Interim
Performance Report.

10.2 Final Performance and Financial Reports
The Final Performance Report and SF-425 Federal Financial Report must be submitted no later than 120 calendar
days after the performance period end date (block 26 of the Notice of Award). A subrecipient must submit to the
pass-through entity no later than 90 calendar days after the period of performance end date.

10.3 Review of Performance and Financial Reports
AMS will confirm receipt of performance and financial reports. These reports will be reviewed to ensure
completeness and progress toward meeting the project goals and measurable outcomes as well as compliance with
Federal assistance regulations. AMS will notify the recipient project director if additional information is required.
The recipient project director is responsible for adequately addressing all comments and questions prior to sending
the revised report(s).

10.4 Public Access to Records
Accomplishments, procedures, and other benefits resulting from the Federally funded project may be made
available publicly through online posting, as well as through Freedom of Information Act (5 U.S.C. 552) (FOIA)
requests. The AMS website is the primary means to distribute results of each Federal award, although additional
proposal/project information, within the regulations, will be released if requested under the FOIA. Restrictions on
23

release of records and information apply for protected PII or when exempt from disclosure pursuant to the FOIA or
the Privacy Act of 1974 (5 U.S.C. § 552a).
Since requested information may be made public, AMS encourages the recipient to minimize grammatical and
spelling errors in submitted forms and materials. AMS will not edit the reports beyond ensuring that the content is
appropriate.

10.5 Disparaging Language and Protected PII
Recipients are prohibited from using AMS grant funds to conduct any activity that is false, misleading, or disparaging
toward agricultural commodities or products or to disparage the mission, goals, and/or actions of another
organization or individual.
Reports submitted to AMS must avoid the use of Protected PII, including use of an individual's first name or first
initial and last name in combination with any one or more types of information, including, but not limited to, social
security number, passport number, credit card numbers, clearances, bank numbers, biometrics, date, and place of
birth, mother's maiden name, criminal, medical and financial records, educational transcripts, etc. Personal
contact information included in performance reports should be limited to the recipient project director’s name
and e-mail address, as well as organization name, physical address, and telephone number.

10.6 Overdue Reports
Events may occur that prevent you from submitting reports within the scheduled performance reporting dates. In such
cases, the recipient must inform AMS as soon as it is aware of problems, delays, or adverse conditions, preferably
no less than 14 calendar days before the due date. This disclosure must include a statement of the action taken or
contemplated, and any assistance needed to resolve the situation. If a justified request is submitted by the
recipient, AMS may extend the due date for any performance report. If the late report submissions are due to
issues of noncompliance, the enforcement actions described in section 17.0 Remedies for Noncompliance may be
taken.

11.0 ACKNOWLEDGEMENT OF SUPPORT
As required in 2 CFR § 415.2, grant recipients and subrecipients must acknowledge USDA AMS support in all
publications written or published with USDA AMS grant or cooperative agreement support. This includes reports,
pamphlets, posters, and brochures, and, if feasible, any publication reporting the results of, or describing, a grantsupported activity. Recipients must also acknowledge USDA AMS support on any audio or video product including
live or prerecorded radio or television programs, audio recordings and multimedia presentations.
The following acknowledgment of USDA funding must appear in all published materials or products, in any format
(web sites, audiovisuals, etc.), that are substantially based upon or developed under an AMS award:
Funding for [Project or Publication] was made possible by a grant/cooperative agreement
from the U.S. Department of Agriculture (USDA) Agricultural Marketing Service. Its contents
are solely the responsibility of the authors and do not necessarily represent the official views
of the USDA.
Prime recipients publishing subaward opportunities (such as requests for applications) and subaward
announcements must include acknowledgment that the funding is from the United States Department of
Agriculture, Agricultural Marketing Service. For such announcements, prime recipients must also use the USDA
24

logo. Subaward recipients and recipients conducting projects directly (not by making subawards), must include the
above acknowledgment. They are encouraged to use the USDA logo in their financial acknowledgment. Any other
logo use requires approval in writing from AMS prior to finalizing documents for publication or printing. When
using the USDA logo, please use the logo acknowledgment images provided by USDA AMS.
The recipient is responsible for ensuring that an acknowledgment of USDA is made during media interviews,
including popular media such as radio, television, and news magazines, that discuss work funded by USDA AMS in a
substantial way.
AMS grant recipients are asked to coordinate all public announcements of awards and subawards, when possible,
with AMS and its Public Affairs Office. Simultaneous announcements by AMS and the grant recipient are frequently
preferred.

12.0 PROPERTY MANAGEMENT
The title to real property, equipment, and supplies acquired or improved by the recipient under the award will vest
upon acquisition in the recipient. Recipients must, at a minimum, provide the equivalent insurance coverage for
real property and equipment acquired or improved with Federal funds.
Recipients are expected to manage equipment whether acquired in whole or in part under the Federal award, until
disposition takes place, by maintaining property records that include a description of the property, a serial number
or another identification number, the source of funding for the property (including the FAIN), who holds title, the
acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal
award under which the property was acquired, the location, use and condition of the property, and any ultimate
disposition data including the date of disposal and sale price of the property. This is in addition to the other
requirements of use, management, and disposition of real property, equipment and supplies acquired or improved
by under a grant in accordance with 2 CFR §§ 200.311, 200.313 and 200.314.

12.1 Disposition of Real Property, Equipment and Supplies
When real property is no longer needed for the originally authorized purpose, the recipient must obtain
disposition instructions from AMS.
When original or replacement equipment acquired under a Federal award is no longer needed for the original
project or program or for other activities currently or previously supported by a Federal awarding agency, the
recipient must request disposition instructions from AMS and may be made as follows:
Items of equipment with a current per unit fair market value of $5,000 or less may be retained, sold, or otherwise
disposed of with no further responsibility to AMS.
Items of equipment with a current per unit fair market value in excess of $5,000 may be retained by the recipient
or sold and AMS compensated for its share.
If there is a residual inventory of unused supplies exceeding $5,000 in total aggregate value upon termination or
completion of the project or program and the supplies are not needed for any other Federal award, the recipient
must retain the supplies for use on other activities or sell them, but must, in either case, compensate AMS for its
share.
In any of these cases, recipients acting on their own behalf or as the pass-through entity must submit to AMS via
email either 1) an SF-428 C Tangible Personal Property Report Disposition Request/Report during the period of
performance or 2) an SF-428 B Tangible Personal Property Final (Award Closeout) Report at closeout of the Federal
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award to report or request disposition instructions. A sample Disposition Request/Report can be found at
www.ams.usda.gov/grants. Click on the applicable grant program website, and then click on “How to Administer
the Award” in the left menu bar. AMS will review the request and provide disposition instructions for the real
property, equipment and/or supplies. The disposition instructions will notify the recipient that AMS is entitled to
an amount calculated as follows:
AMS Amount = Current Market value or proceeds from sale of the equipment/supplies
X Percentage of AMS participation in the cost of the original purchase
If the equipment and/or supplies are sold, the recipient is permitted to deduct and retain from the Federal share
$500 or 10 percent of the proceeds, whichever is less, for its selling and handling expenses.

13.0 ADMINISTRATIVE AND NATIONAL POLICY REQUIREMENTS
You agree to comply with the following Federal statutes and regulations as applicable to your award. These include
but are not limited to the ones listed below. The full text of Code Federal Regulations references can be found at:
eCFR-Code of Federal Regulations.
Federal statutes and regulations found on the SF-424B “Assurances –Non-Construction Programs.”
2 CFR § 25 – System for Award Management and Universal Identifier Requirements
2 CFR § 170 – Reporting Subaward and Executive Compensation Information
2 CFR § 175 – Award Term for Trafficking in Persons
2 CFR §§ 180 and 417 – OMB Guidelines to Agencies on Government-Wide Debarment and Suspension
(Nonprocurement) and USDA Nonprocurement Debarment and Suspension
2 CFR § 182 – Governmentwide Requirements for Drug-Free Workplace (Financial Assistance)
2 CFR § 183 – Never Contract with the Enemy
2 CFR § 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
2 CFR § 400 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
2 CFR § 415 – General Program Administrative Regulations
2 CFR § 416 – General Program Administrative Requirements for Grants and Cooperative Agreements to State and
Local Governments
2 CFR § 418 – New Restrictions on Lobbying
2 CFR § 421 – Requirements for Drug-Free Workplace (Financial Assistance)
2 CFR § 422 – Research Institutions Conducting USDA-Funded Extramural Research; Research Misconduct
7 CFR § 1, subpart A – Official Records (Freedom of Information Act)
7 CFR § 1(b) – National Environmental Policy Act
7 CFR § 3 – Debt Management (OMB Circular No. A-129)
7 CFR § 15, subpart A – Nondiscrimination in Federally-Assisted Programs of the Department of Agriculture—Effectuation
of Title VI of the Civil Rights Act of 1964
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7 CFR § 331 and 9 CFR § 121—USDA implementation of the Agricultural Bioterrorism Protection Act of 2002
37 CFR § 401 – Rights to Inventions made by Nonprofit Organizations and Small Business Firms under Government
Grants, Contracts, and Cooperative Agreements
41 CFR §§ 301-10.131 to 301-10.143 – Use of United States Flag Air Carriers, which implements the Fly America Act
(49 U.S.C. 40118). For more information see http://www.gsa.gov/portal/content/103191.
48 CFR subpart 31.2 – Contracts with Commercial Organizations
8 U.S.C. § 1324a – Unlawful employment of aliens
29 U.S.C. § 794 – Nondiscrimination under Federal grants and programs
41 U.S.C. § 22 – Interest of Member of Congress
41 U.S.C. § 4712 – Pilot program for enhancement of contractor protection from reprisal for disclosure of certain
information
44 U.S.C. § 3551 et seq. (P.L. 107-347) – Federal Information System Security Management Act of 2002 (FISMA)
EO 13166, Improving Access to Services for Persons with Limited English Proficiency, take reasonable steps to
ensure that LEP persons have meaningful access to programs in accordance with LEP Implementation Strategy for
AMS’ Federally-Assisted Programs.
EO 13798, Promoting Free Speech and Religious Liberty. As a recipient you must not discriminate against sub
recipients on the basis of their religious character.
EO 13858, Strengthening Buy- American Preferences for Infrastructure Project (Except for Section 5, revoked by EO
14005)
EO 13864, Improving Free Inquiry, Transparency, and Accountability at Colleges and Universities
EO 13933, Protecting American Monuments, Memorials, and Statues and Combating Recent Criminal Violence
EO 13988, Preventing and Combating Discrimination on the Basis of Gender Identity or Sexual Orientation
EO 13991, Protecting the Federal Workforce and Requiring Mask-Wearing
EO 13999, Protecting Worker Health and Safety
EO 14005, Ensuring the Future Is Made in All of America by All of America’s Workers
Motor Vehicle Safety – Highway Safety Act of 1966, as amended (23 U.S.C.§§ 402 & 403); Government Organization
and Employees Act, as amended (5 U.S.C. § 7902 (c)); Occupational Safety and Health Act of 1970, as amended (29
U.S.C. § 668); Federal Property and Administrative Services Act of 1949, as amended (40 U.S.C. § 101, et seq.);
Increasing Seat Belt Use in the United States (EO 13043); Federal Leadership on Reducing Text Messaging While
Driving (EO 13513)
Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2012,
P.L. No. 112-55, Division A, Sections 738 and 739 regarding corporate felony convictions and corporate Federal tax
delinquencies.

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14.0 CLOSEOUT
AMS will close out the Federal award when it determines that all applicable administrative actions and all required
work of the Federal award are completed by the recipient, as provided in 2 CFR § 200.344. If the recipient fails to
complete the requirements, AMS will proceed to close out the Federal award with the information available. When
an award is closed out, terminated, or partially terminated, the recipient is responsible for compliance with the
requirements in 2 CFR § 200.345.
The recipient must submit, no later than 120 calendar days after the period of performance end date, all financial,
performance, and other reports as required by these award terms and conditions. A subrecipient must submit this
information to the pass-through entity, no later than 90 calendar days after the end of the period of performance.

14.1 Closeout Checklist
The following documents must be submitted to and approved by AMS to successfully close out a grant:
1. Final Performance Report Template (see Section 10.2) and any project deliverables (e.g., photos,
brochures, other print materials from the project);
2. Final SF-425 Federal Financial Report (Section 10.2);
3. Final SF-270 Request for Advance or Reimbursement (see Section 4.2 and subsections);
4. Refund check for any unused funds, if applicable (see Section 14.2);
5. SF-428 B Tangible Personal Property Final Report, if applicable (see Section 12.1); and
6. Audit report, if applicable (see Section 2.1)
Requirements for Reapplication
Upon receiving and accepting all closeout documents, AMS will issue a closeout letter. If the recipient fails to
complete the requirements, AMS will proceed to close out the Federal award with the information available.
Failure to submit all closeout reports within one year of the period of performance end date will result in AMS
reporting the recipient’s material failure to comply with these award terms and conditions to FAPIIS and may result
in exclusion from future AMS grant consideration.

14.2 Unused and Returned Funds
Before submitting an SF-425 for a grant that has been completed or terminated, the recipient must liquidate all
financial obligations incurred under the Federal award no later than 120 calendar days after the performance
period end date of the grant agreement. If the recipient has a balance of funds that AMS previously disbursed and
that the recipient did not obligate by the performance end date of the grant agreement, the recipient must return
these funds to AMS. AMS’s request to return an unobligated balance following expiration or termination of a grant
is not considered an adverse action and is not subject to appeal.
Return the funds payable by check to the “Agricultural Marketing Service.” Because packages sent to AMS through
the United States Postal Service may be damaged or delayed due to security procedures at USDA Washington, D.C.
headquarters, the use of express mail or courier services is strongly encouraged.
Send payments by Express mail or courier submission to:
[Grant Program Name]
Attn: [Grant Program Name] Team Lead
USDA, Agricultural Marketing Service
Transportation and Marketing Program
1400 Independence Avenue, SW
Room 1510–South Building, Stop 0264
Washington, DC 20250-0264
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15.0 RECORD RETENTION
The recipient must retain all records relating to the grant for a period of three years after the final SF-425 is
received by AMS or until final resolution of any audit finding or litigation. See 2 CFR § 200.334 for exceptions and
qualifications to the retention requirement and period for other types of grant-related records, including property
records.
The recipient should, whenever practicable, collect, transmit, and store grant-related information in open and
machine-readable formats rather than in closed formats or on paper, in accordance with applicable legislative
requirements (EO 13642). A machine-readable format is a standard computer language (not English text) format
that can be read automatically by a web browser or computer system.

16.0 ACCESS TO RECORDS
As described in 2 CFR § 200.337, AMS, Inspectors General, the Comptroller General of the United States, and the
pass-through entity, or any of their authorized representatives, must have right of access to any documents, papers,
or records of recipients and subrecipients which are pertinent to the Federal award, in order to make audits,
examinations, excerpts, and transcripts. The right also includes timely and reasonable access to the recipient’s and
subrecipient’s personnel for interview and discussion related to such documents.

17.0 REMEDIES FOR NONCOMPLIANCE
AMS may take one or more of the following remedies for a recipient’s failure to comply with the U.S. Constitution,
Federal statutes, regulations, or the award General Terms and Conditions, including reporting requirements,
depending on the severity and duration of the noncompliance. In addition to the options listed below, AMS may
take other remedies that are legally available, including initiating suspension or debarment under 2 CFR § 180.
The recipient may be given an opportunity to correct the deficiencies before AMS takes enforcement action;
however, AMS may take proactive steps to protect the Federal government’s interests, including placing specific
conditions on awards as described in 2 CFR § 200.208 and in accordance with 2 CFR § 200.339, such as requiring
more frequent reporting or requiring the recipient to obtain technical or management assistance.

17.1 Disallow Costs
AMS may disallow (deny the use of funds) for all or part of the cost of the activity or action that is not in compliance.

17.2 Withdrawal of Authorized Personnel Approval
AMS may withdraw its approval of the Authorized Representative and/or other project representatives if the
Agency concludes that they are no longer qualified or competent to perform their duties. If this occurs, AMS may
request that the recipient designate new Authorized Representative or other key personnel. The decision to
impose special conditions by withdrawing approval of the Recipient Authorized Representative or other key
personnel, or otherwise, is discretionary on the part of AMS and not subject to appeal.

17.3 Withholding of Payments
AMS may temporarily withhold cash payments pending correction of the deficiency by the recipient, in accordance
with 2 CFR § 200.206. This decision is discretionary on the part of AMS and not subject to appeal.
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17.4 Withholding of Support
AMS may decide not to make an award within the current award cycle if a recipient failed to meet the terms and
conditions of a previous award or if continued funding would not be in the best interests of the Federal
government.

17.5 Suspension or Termination
AMS may terminate an award in whole or in part per 2 CFR §200.340. AMS generally will suspend (rather than
immediately terminate) a grant and allow the recipient an opportunity to take appropriate corrective actions
before terminating a grant agreement. AMS may terminate the grant if the recipient does not take appropriate
corrective actions during the period of suspension or if the grant no longer effectuates the program goals or
agency priorities. AMS may also terminate the grant without first suspending if the deficiency warrants immediate
termination or if public health or welfare concerns require immediate action. AMS will provide the recipient a
notice of termination that includes the reason(s) for the termination and if the decision will be considered in
evaluating future applications.
AMS and the recipient may mutually terminate a grant agreement, partially or totally, if the two parties agree
upon the termination conditions, including the effective date and the portion to be terminated. The recipient must
contact the AMS representative should it decide to terminate all or part of its award. If the recipient decides to
terminate a portion of a grant agreement, AMS may determine that the remaining portion of the grant agreement
will not accomplish the purposes for which the grant agreement was originally awarded. In that case, AMS will
advise the recipient of the possibility of termination of the entire grant and allow the recipients to withdraw its
request for partial termination. If the recipient does not withdraw its request for partial termination, AMS may
initiate a procedure to terminate the entire grant, which may include reporting the situation to FAPIIS
When an award is terminated or partially terminated, the recipient is responsible for compliance with section 14.0
Closeout requirements.

17.6 Special Conditions for High-Risk Recipients
AMS will evaluate the degree of risk associated with a given recipient and may impose additional award conditions per 2
CFR § 200.206(b) on the recipient that corresponds to the degree of risk assessed. This risk assessment may
incorporate the results of the evaluation of the applicant's eligibility or the quality of its application. These specific
award conditions are specified in 2 CFR § 200.208. AMS will promptly remove any special conditions once the
conditions that prompted them have been corrected and verified.

18.0 SITE VISITS
AMS may conduct periodic site visits, at its own expense, to review project accomplishments and monitor
progress, to review financial and performance records, organizational procedures, and financial control systems,
and to provide technical assistance as required. AMS will make every effort to notify the grant recipient at least
two weeks in advance of any trip to the AMS-funded project location. If AMS makes any official site visit on the
premises of a recipient or a subrecipient(s), the recipient must provide, and must require its subrecipients to
provide, all reasonable facilities and assistance for the safety and convenience of government officials in the
performance of their duties. All site visits and evaluations are expected to be performed in a manner designed to
not unduly delay the implementation of the project.

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19.0 APPEALS
The recipient may appeal an AMS decision to remedy non-compliance by submitting a written request for review
to the Federal Agency Project contact, identified in block 9 and 10 of the Notice of Award, unless directed
otherwise. The appeal letter must explain the decision or action it is appealing, describe what happened, and
include any documentation that substantiates the appeal. AMS will review the notification and respond within 30
calendar days.
AMS encourages all recipients to try to resolve disputes by using Alternative Dispute Resolution (ADR) techniques.
The benefits of using ADR can include decreasing time, cost, and other resources expended in resolving conflicts
and increasing customer satisfaction. ADR techniques include mediation, early neutral evaluation, and other
consensual resolution methods. Recipients must obtain their own mediator.

20.0 LIMIT OF FEDERAL LIABILITY
The maximum obligation of AMS to a recipient is the amount indicated in the award. Nothing in these award terms
and conditions or in the other requirements of the award requires AMS to make any additional award of funds or
limits its discretion with respect to the amount of funding provided for the same or any other purpose. However, if
an erroneous amount is stated in the award, the approved budget, or supporting documentation relating to the
award, AMS has a unilateral right to make the correction and to make an appropriate adjustment in the AMS share
of the award to align with the Federal amount authorized.

21.0 FRAUD, WASTE, AND ABUSE
Anyone who witnesses or has knowledge of the existence (or apparent existence) of fraud, waste, or abuse related
to AMS grants or use of grant funds should report this information to USDA. The USDA Office of Inspector General
(OIG) provides several means, including toll-free numbers, for this purpose. Recipients can reach the OIG Hotline in
the following ways:
Online: www.usda.gov/oig/hotline
Write: United States Department of Agriculture
Office of Inspector General
PO Box 23399
Washington, DC 20026-3399
Call: 1-800-424-9121 (toll free) or 202-690-1202 (TDD)
Fax: 202-690-2474
Fraud, waste, and abuse include, but are not limited to, embezzlement, misuse, or misappropriation of grant funds
or property, and false statements and misrepresentation, whether by organizations or individuals. Examples are
theft of grant funds for personal use; using funds for non-grant-related purposes; theft of Federally owned
property or property acquired or leased under a grant; charging inflated building rental fees for a building owned
by the recipient; submitting false financial reports and submitting false financial data in bids submitted to the
recipient (for eventual payment under the grant). Callers are not required to give their names and, if they do, OIG
keeps the identity of complainants protected under the provisions of the Whistleblower Protection Act of 1989
and the Inspector General Act of 1978.

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The Federal government may pursue administrative, civil, or criminal action under a variety of statutes that relate
to fraud and false statements or claims. Even if the Federal government does not award a grant, the applicant may
be subject to penalties if the information contained in or submitted as part of an application, including its
certifications and assurances, is found to be false, fictitious, or fraudulent.

22.0 PROHIBITION OF CONFIDENTIALITY AGREEMENTS
The prohibition of using funds under grants and cooperative agreements with entities that require certain internal
confidentiality agreements are described below.
(a) The recipient may not require its employees, contractors, or subrecipients seeking to report fraud, waste,
or abuse to sign or comply with internal confidentiality agreements or statements prohibiting or
otherwise restricting them from lawfully reporting that waste, fraud, or abuse to a designated
investigative or law enforcement representative of a Federal Department or Agency authorized to receive
such information.
(b) The recipient must notify its employees, contractors, or subrecipients that the prohibitions and
restrictions of any internal confidentiality agreements inconsistent with paragraph (a) of this award
provision are no longer in effect.
(c) The prohibition in paragraph (a) of this award provision does not contravene requirements applicable to
any other form issued by a Federal department or Agency governing the nondisclosure of classified
information.
(d) If the Government determines that the recipient is not in compliance with this award provision, it:
(1) Will prohibit the recipient's use of funds under this award, in accordance with sections 743, 744
of Division E of the Consolidated Appropriations Act, 2016, (Pub. L. 114-113) or any successor
provision of law; and
(2) May pursue other remedies available for the recipient's material failure to comply with award
terms and conditions.

23.0 PAPERWORK REDUCTION
According to the Paperwork Reduction Act of 1995, an Agency may not conduct or sponsor, and a person is not
required to respond to, a collection of information unless it displays a currently valid OMB control number. The
valid OMB control number for this information collection is 0581-0240. The time required to complete this
information collection is estimated to average 2.22 hours per response, including the time for reviewing
instructions, searching existing data sources, gathering, and maintaining the data needed, and completing and
reviewing the collection of information.

24.0 NONDISCRIMINATION STATEMENT
USDA is an equal opportunity provider, employer, and lender. Recipients should follow the instructions found at
https://www.usda.gov/non-discrimination-statement.

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