USDA Forest Service Federal Financial Assistance Terms and Conditions

EFFECTIVE: 2/14/2026

TABLE OF CONTENTS

1. OVERVIEW OF GENERAL TERMS & CONDITIONS FOR FEDERAL FINANCIAL AWARDS

1.1. INTRODUCTION

1.2. ORDER OF PRECEDENCE

1.3. LEGAL AUTHORITY

1.4. PRINCIPAL CONTACTS

1.5. LIMITATION OF FUNDS

1.6. MODIFICATIONS

1.7. PERIOD OF PERFORMANCE

1.8. FOREST SERVICE LIABILITY TO THE RECIPIENT

1.9. NOTICES

1.10. COLLABORATIVE ARRANGEMENTS

1.11. SUBAWARDS

1.12. USE OF FOREST SERVICE INSIGNIA

1.13. PURCHASE OF EQUIPMENT

1.14. FUNDING EQUIPMENT FOR STATE AND TRIBAL RECIPIENTS

1.15. USE OF GOVERNMENT OWNED VEHICLE

1.16. BUILDING AND COMPUTER ACCESS BY NON-FOREST SERVICE PERSONNEL

1.17. PUBLIC NOTICES

1.18. FOREST SERVICE ACKNOWLEDGEMENT IN PUBLICATIONS, AUDIOVISUALS, AND

ELECTRONIC MEDIA

1.19. PROGRAM INCOME

1.20. DISPUTES

1.21. MEMBERS OF CONGRESS

1.22. PROHIBITION AGAINST USING FUNDS WITH ENTITIES THAT REQUIRE CERTAIN INTERNAL

CONFIDENTIALITY AGREEMENTS

1.23. PROMOTING FREE SPEECH AND RELIGIOUS FREEDOM

1.24. DAVIS BACON WAGES FOR CONSTRUCTION

1.25. PERIOD OF PERFORMANCE

2. FIXED AMOUNT AWARDS

3. INTERNATIONAL AWARDS

3.1. PAYMENTS – FINANCIAL ASSISTANCE

3.2. IMPLEMENTATION OF E.O. 13224 - EXECUTIVE ORDER ON TERRORIST FINANCING

3.3. POSITIONS OF INFLUENCE

3.4. SAFEGUARDING U.S. FUNDS

3.5. U.S. GOVERNMENT EMPLOYMENT STATUS

3.6. REPORT OF FEDERAL CASH TRANSACTIONS

3.7. ACCOUNTING, AUDIT, AND RECORDS

4. ALASKA NATIONAL INTEREST LANDS CONSERVATION ACT (R10 ONLY)

4.1. JOINT STATEMENT OF WORK (SOW)

4.2. NON-FEDERAL STATUS FOR COOPERATOR PARTICIPANT LIABILITY

4.3. PROGRAMMATIC CHANGES

4.4. CHANGES IN KEY POSITIONS AND PERSONNEL

4.5. NOTIFICATION

4.6. PURCHASE OF EQUIPMENT

4.7. PARTICIPATION IN SIMILAR ACTIVITIES

4.8. TRIBAL EMPLOYMENT RIGHTS ORDINANCE (TERO)

4.9. PROPERTY IMPROVEMENTS

4.10. OFFSETS, CLAIMS AND RIGHTS

4.11. FOREST SERVICE LIABILITY TO THE COOPERATOR

REVISION HISTORY

The Forest Service General Terms and Conditions will be reviewed annually before October 1st.

Revised terms and conditions will be published and effective on October 1st of every year. Revisions to the terms and conditions will be summarized in the table below:

Provision Effective Date Description of Changes

1. OVERVIEW OF GENERAL TERMS & CONDITIONS FOR FEDERAL FINANCIAL AWARDS

1.1. INTRODUCTION

These General Terms and Conditions for Federal Awards (GT&C’s) outline U.S. Department of Agriculture (USDA) Forest Service (FS) mandatory award terms as required by Title 2 of the Code of Federal Regulations (CFR), Federal Financial Assistance, and the USDA General Terms and Conditions, hereby incorporated by reference. The USDA General Terms and Condition are available at: USDA General Terms and Conditions.

The General Terms and Conditions are determined by statutory, regulatory, and agency requirements, as well as by administrative policies. Unless otherwise prohibited by law, recipients and subrecipients of USDA Forest Service Federal Financial Assistance Domestic Grants (DG), Cooperative Agreements (CA), Fixed Amount Awards, International Grants (IG), International Cooperative Agreements (IC), and ANILCA (AN) must comply with these General Terms and Conditions. These General Terms and Conditions are in addition to the assurances and certifications made as part of the Federal award and any agency- or program-specific terms, conditions, and restrictions included in the Federal award.

The recipient shall maintain a copy of these General Terms and Conditions, as well as the award provisions and any subsequent changes to the Federal award. Electronic copies of these General Terms and Conditions are publicly available at: USFS Award General Terms and Conditions

1.2. ORDER OF PRECEDENCE

In the event of any inconsistency among the terms and conditions of the Federal award and/or other issuances, the inconsistency will be resolved by giving precedence in the following order:

a. Applicable statutes of the United States

b. Program-specific regulations

c. 2 CFR Chapter IV

d. 2 CFR part 200

e. Federal award provisions and specific conditions

f. Program-specific Terms and Conditions

g. Agency-specific Terms and Conditions

h. USDA General Terms and Conditions

i. Approved budget and program plans https://www.usda.gov/about-usda/general-information/staff-offices/office-chief-financial-officer/federal-financial-assistance-policy/usda-general-terms-and-conditions https://www.usda.gov/about-usda/general-information/staff-offices/office-chief-financial-officer/federal-financial-assistance-policy/usda-general-terms-and-conditions https://www.fs.usda.gov/working-with-us/grants/terms-conditions https://www.fs.usda.gov/working-with-us/grants/terms-conditions

j. Notice of Funding Opportunity (if applicable)

1.3. LEGAL AUTHORITY

The Recipient shall have the legal authority to enter into this award, and the institutional, managerial, and financial capability to ensure proper planning, management, and completion of the project, which includes funds sufficient to pay the non-Federal share of project costs, when applicable.

1.4. PRINCIPAL CONTACTS

Individuals listed on the FS-1500-0100 Award Cover Sheet are authorized to act in their respective areas for matters related to the award.

1.5. LIMITATION OF FUNDS

The Federal funding obligated to the Recipient is specified on the 1500-0100 Award Cover Sheet. There is no legal liability on the part of the Forest Service for any payment above this amount unless a modification is executed by the Forest Service.

The Program Manager reserves the right to request additional information prior to approving a payment request.

The invoice must be sent by one of three methods (email is preferred):

a. Email: SM.FS.ASC_GA@USDA.GOV

b. Fax: 877-687-4894

c. Postal: USDA Forest Service Budget & Finance – Grants and Agreements 4000 Masthead St, NE Albuquerque, NM 87109

The U.S. Forest Service Program Manager’s email address listed on the FS-1500-0100 form.

1.6. MODIFICATIONS

Modifications to this award must be made by mutual consent of the Recipient and the Forest Service. Requests for modification should be made in writing at least 30 days prior to implementation of the requested change. Changes to an award that require an executed modification are:

a. Period of performance

b. Reduction or increase of the Forest Service obligated funds

c. Reduction or increase of Recipient’s cost share (match) mailto:SM.FS.asc_ga@usda.gov

d. Reduction or increase in the scope of work

e. Key personnel

Costs incurred without an executed modification may result in unallowable expenses.

1.7. PERIOD OF PERFORMANCE

The execution date of this award is the date of the last signature on the FS-1500-0100 Grant or Agreement Award Cover Sheet. Partner/Recipient expenses may only be incurred against Federal funds from the execution date until the expiration date (the period of performance).

These dates are reflected in box 11 of the FS-1500-0100 form.

Expired agreements should be handled with the utmost caution, as there are many legal implications associated with improper processing, expenditures, or documentation of agreements following expiration. Once the agreement has expired, no further activities may take place and no further expenditures may be incurred. Note that any expenditure charged against an expired agreement is considered as an improper payment and is subject to reporting and recovery.

The expiration date of the award should be tracked closely, especially as it pertains to anticipated expenditures against Federal dollars. Any request for modification should come from the Cooperator, in writing, at least 30 days prior to implementation of the requested change.

1.8. FOREST SERVICE LIABILITY TO THE RECIPIENT

The United States shall not be liable to the Recipient for any costs, damages, claims, liabilities, and judgments that arise in connection with the performance of work under this award, including damage to any property owned by the Recipient, or any third party.

1.9. NOTICES

Any notice given by the Forest Service or the Recipient will be sufficient only if in writing and delivered in person, mailed, or transmitted electronically by e-mail or fax, as follows:

To the Forest Service Program Manager, at the address specified in the award.

To the Recipient at the address shown in the award or such other address designated within the award.

Notices will be effective when delivered in accordance with this provision, or on the effective date of the notice, whichever is later.

1.10. COLLABORATIVE ARRANGEMENTS

Where permitted by terms of the award and Federal law, the Recipient may enter into collaborative arrangements with other organizations to jointly carry out activities with

Forest Service funds available under this award.

1.11. SUBAWARDS

Prior approval is required to issue subawards under this grant. Subawards must be incorporated into the proposed budget and scope of work and must be approved in the initial award, or through subsequent modifications. The recipient must document that each sub-awardee does NOT have active exclusions in the System for Award Management (sam.gov).

The recipient must also ensure that they have evaluated each subrecipient’s risk in accordance with 2 CFR 200.332 (b).

Any subrecipient under this award must be notified that they are subject to the OMB guidance in subparts A through F of 2 CFR Part 200, as adopted and supplemented by the USDA in 2 CFR Part 400. Any sub-award must follow the regulations found in 2 CFR 200.331 through .333.

All subawards with a value of $30,000 or more must be reported at SAM.gov in compliance with 2 CFR 170.

1.12. USE OF FOREST SERVICE INSIGNIA

In order for the recipient to use the Forest Service insignia on any published media such as a Web page, printed publication, or audiovisual production, permission must be granted by the Forest Service Office of Communications (Washington Office). A written request will be submitted by the Forest Service Program Manager to the Office of Communications Assistant Director of Visual Information and Publishing Services prior to use of the insignia.

The Forest Service Program Manager will notify the recipient when permission is granted.

1.13. PURCHASE OF EQUIPMENT

Equipment may be approved for purchase under this award if allowed by the legislative authority cited and is included in the approved budget and program activities. Title to the equipment rests with the Recipient as long as the equipment is used for its intended purpose.

To ensure that the federal interest is properly recorded, the recipient shall file a UCC1 form with the applicable State government agency and provide evidence of the filing to the Forest Service Program Manager at the time payment is requested for the equipment purchase, or within 30 days of an advance of funds for the purchase. The recipient is expected to maintain the UCC filing until the equipment has a fair market value of less than $10,000 or is otherwise disposed of following instructions from the Forest Service.

Institutions of Higher Education are excluded from filing the UCC-1 form, unless the Forest Service Line Officer determines otherwise. The equipment may not be used as collateral, sold, or otherwise transferred to another party without the written permission of the Forest Service.

https://www.sam.gov/

The recipient shall inventory equipment acquired in part or in whole with Forest Service funds annually/biannually (select one) and shall submit a copy of the inventory to the Program Manager. A final inventory shall be submitted for closeout. The Recipient may use Tangible Personal Property Report Standard Forms (SF) 428 and SF-428-S, Supplemental Sheet, or Recipient’s equivalent inventory report. The annual/biannual (select one) report must be filed December 31, due within 90 days, but no later than March 31 of the following year. The final report must be due within 120 days from the expiration date of the award.

The Recipient shall use the Tangible Personal Property Report Standard Forms (SF) 428 and SF-428-C, Disposition Request, should the Recipient determine any item of equipment is no longer needed or has been lost, destroyed, or stolen. After receipt of the SF-428-C, the Forest Service shall issue disposition instructions within 120 days.

1.14. FUNDING EQUIPMENT FOR STATE AND TRIBAL RECIPIENTS

Federal funding under this award is available for reimbursement of the Tribe or the State’s purchase of equipment. Equipment is defined as having a fair market value of $10,000 or more per unit and a useful life of over one year. Tribes and States will adhere to their own laws and procedures regarding purchase, use, and disposition of equipment.

1.15. USE OF GOVERNMENT OWNED VEHICLE

Forest Service vehicles may be used for official Forest Service business only in accordance with FSH 7109.19, Ch. 60, the requirements established by the region in which performance of this award takes place, and the terms of this award

1.16. BUILDING AND COMPUTER ACCESS BY NON-FOREST SERVICE PERSONNEL

The Recipient may be granted access to Forest Service facilities and/or computer systems to accomplish work described in the Operating Plan or Statement of Work. All non-government employees with unescorted access to Forest Service facilities and computer systems must have background checks following the procedures established by USDA Directives 3800 series. Those granted computer access must fulfill all Forest Service requirements for mandatory security awareness and role-based advance security training and sign all applicable Forest Service statements of responsibilities.

1.17. PUBLIC NOTICES

It is Forest Service policy to inform the public as fully as possible of its programs and activities. The recipient is encouraged to give public notice of the receipt of this award and, from time to time, to announce progress and accomplishments. The Recipient may consult with the Forest Service Office of Communication regarding public notices. The recipient is requested to provide copies of notices or announcements to the Forest Service Program Manager and to Forest Service Office Communications as far in advance of release as possible.

1.18. FOREST SERVICE ACKNOWLEDGEMENT IN PUBLICATIONS, AUDIOVISUALS, AND

ELECTRONIC MEDIA

The recipient shall acknowledge Forest Service support in any publications, audiovisuals, and electronic media developed as a result of this award. Follow directions in USDA Supplemental 2 CFR 415.2.

1.19. PROGRAM INCOME

The recipient shall apply program income as directed by 2CFR200.307. Unless the terms and conditions of the award provide otherwise, the recipient shall have no obligation to the U.S.

Government with respect to program income earned from license fees and royalties for copyrighted material, patents, patent applications, trademarks, and inventions produced under an award. However, Patent and Trademark Amendments (35 U.S.C. 18) apply to inventions made under an experimental, developmental, or research awards.

1.20. DISPUTES

In the event of any issue of controversy under this agreement, the parties may pursue Alternate Dispute Resolution (ADR) procedures to voluntarily resolve those issues. These procedures may include, but are not limited to conciliation, facilitation, mediation, and fact finding.

Should the parties be unable to resolve the issue of controversy through ADR, then the Signatory Official will make the decision. A written copy of the decision will be provided to the recipient.

Decisions of the Signatory Official shall be final unless, within 30 days of receipt of the decision of the Signatory Official, the recipient appeals the decision to the Forest Service Deputy Chief, State, Private, and Tribal Forestry (SPTF). Any appeal made under this provision shall be in writing and addressed to the Deputy Chief, SPTF, USDA, Forest Service, Washington, DC 20024. A copy of the appeal shall be concurrently furnished to the Signatory Official.

A decision under this provision by the Deputy Chief, SPTF, is final. The final decision by the Deputy Chief, SPTF, does not preclude the recipient from pursuing remedies available under the law.

1.21. MEMBERS OF CONGRESS

Pursuant to 41 U.S.C. 22, no member of, or delegate to, Congress shall be admitted to any share or part of this award, or benefits that may arise therefrom, either directly or indirectly.

1.22. PROHIBITION AGAINST USING FUNDS WITH ENTITIES THAT REQUIRE CERTAIN

INTERNAL CONFIDENTIALITY AGREEMENTS

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 (1) of this award provision are no longer in effect.

c. The prohibition in paragraph (1) of this award provision does not contravene requirements applicable to any other requirement 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:

i. 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

ii. May pursue other remedies available for the recipient’s material failure to comply with award terms and conditions.

1.23. PROMOTING FREE SPEECH AND RELIGIOUS FREEDOM

As a recipient of USDA financial assistance, you will comply with the following:

a. Do not discriminate against applicants for subawards on the basis of their religious character.

b. 7 Code of Federal Regulations (CFR) part 16.3(a), Rights of Religious Organizations.

c. Statutory and National policy requirements, including those prohibiting discrimination and promoting free speech and religious freedom, 2 CFR 200.300.

1.24. DAVIS BACON WAGES FOR CONSTRUCTION

Following the requirement in Section 41101 of the Bipartisan Infrastructure Law, P.L. 117-58, Davis-Bacon wage rates must be applied for all laborers and mechanics employed by contractors or subcontractors in the performance of construction, alteration, or repair work on a project assisted in whole or in part by funding made available under this Act. Laborers and mechanics shall be paid wages at rates not less than those prevailing on similar projects in the locality, as determined by the Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40, United States Code (commonly referred to as the ‘‘Davis-Bacon Act’’).

1.25. PERIOD OF PERFORMANCE

The execution date of this award is the date of the last signature on the FS-1500-0100 Grant or Agreement Award Cover Sheet. Partner/Recipient expenses may only be incurred against Federal funds from the execution date until the expiration date (the period of performance).

These dates are reflected in box 11 of the FS-1500-0100 form.

Expired agreements should be handled with the utmost caution, as there are many legal implications associated with improper processing, expenditures, or documentation of agreements following expiration. Once the agreement has expired, no further activities may take place and no further expenditures may be incurred. Note that any expenditure charged against an expired agreement is considered as an improper payment and is subject to reporting and recovery.

The expiration date of the award should be tracked closely, especially as it pertains to anticipated expenditures against Federal dollars. Any request for modification should come from the Cooperator, in writing, at least 30 days prior to implementation of the requested change.

2. FIXED AMOUNT AWARDS

a. Fixed amount awards are authorized under 2 CFR 200.201(b). Prime and sub-recipients to this award are subject to the OMB guidance in subparts A through D, and F of 2 CFR Part 200 as adopted and supplemented by the USDA in 2 CFR Part 400. Adoption by USDA of the OMB guidance in 2 CFR 400 gives regulatory effect to the OMB guidance in 2 CFR 200 where full text may be found.

b. The Forest Service may execute Fixed Amount Awards under the following conditions:

i. The amount of the forest service obligation is below the simplified acquisition threshold, $350,000

ii. The project scope has measurable goals and objectives

iii. The project has a fixed budget based on accurate or historical costs providing a reasonable estimate

iv. Accountability is based on performance and results

c. Monitoring of Fixed Amount Awards includes:

i. Scheduled monitoring

ii. Performance reports

iii. Programmatic and administrative site visits

d. Establishing requirements, such as milestones or events, before disbursing payments

e. At the end of a fixed amount award, the recipient or subrecipient must certify in writing to the Federal agency or pass-through entity that the project was completed as agreed to in the Federal award, or identify those activities that were not completed, and that all expenditures were incurred in accordance with § 200.403

f. The recipient must comply with the record retention requirements contained in 2 CFR

200.334 through 200.338. The recipient must make records available for review during an audit by the Forest Service, USDA, the Inspector General, and the General Accountability Office.

3. INTERNATIONAL AWARDS

3.1. PAYMENTS – FINANCIAL ASSISTANCE

Only costs for those project activities approved in (1) the initial award, or (2) modifications thereto, are allowable. Requests for payment shall be submitted on a Standard Form 270 (SF-270) and timed with actual, immediate cash needs. In order to approve a Request for Advance Payment or Reimbursement, the U.S. Forest Service shall review such requests to ensure advances or payments for reimbursement are in compliance and otherwise consistent with OMB, USDA, and U.S. Forest Service regulations. See USDA General Terms and Conditions on advance payments, section 4.1.

The invoice must be sent by one of three methods (email is preferred):

a. Email: SM.FS.ASC_GA@USDA.GOV

b. Fax: 877-687-4894

c. Postal: USDA Forest Service Payments – Grants and Agreements 101B Sun Ave NE Albuquerque, NM 87109

d. Send a copy to: The Forest Service Program Manager’s email address on the FS-1500- 0100 form.

e. Copy and paste into award, as applicable: electronic fund transfer to a foreign vendor or wire transfer to a foreign vendor (manual payments). Foreign cooperators, in order to receive electronic fund or wire transfers for payment of invoices, shall provide the following information:

i. Name of Vendor.

ii. Foreign Bank.

iii. Foreign Bank Account Number.

iv. Foreign Bank Address.

v. SWIFT Code

Note: The Society for Worldwide Interbank Financial Telecommunications (SWIFT) provides secure financial messaging services between banks and other financial institutions, whereby the U.S. Forest Service can reimburse/advance funds to cooperators. The SWIFT Code is a unique 11-character code that allows funds to transfer between financial accounts (An 8-character code only directs to a specific bank, but the 11-character code gives the exact branch where the account is located.).

mailto:SM.FS.asc_ga@usda.gov

3.2. IMPLEMENTATION OF E.O. 13224 - EXECUTIVE ORDER ON TERRORIST FINANCING

The Recipient is reminded that U.S. Executive Orders and U.S. law prohibits transactions with, and the provision of resources and support to, individuals and organizations associated with terrorism. It is the legal responsibility of the recipient to ensure compliance with these Executive Orders and laws. This provision must be included in all contracts issued under this award.

3.3. POSITIONS OF INFLUENCE

Recipients shall establish safeguards to prohibit employees from using their positions for a purpose that is or gives the appearance of being motivated by a desire for private gain for themselves or others, particularly those with whom they have family, business, or other ties.

3.4. SAFEGUARDING U.S. FUNDS

Recipients shall establish safeguards to ensure that U.S. Federal funds are properly spent. The Recipient shall ensure that funds are not used for partisan or political activity purposes, including, but not limited to:

a. Supporting election, referendum, initiative, or similar procedure;

b. Influencing the outcomes of elections, or introducing legislation;

c. Influencing government officials to engage in similar lobbying activity;

d. Preparing, distributing, or using publicity or propaganda, or by urging members of the general public to contribute to or participate in any mass demonstration, march, rally, fund raising drive, lobbying campaign or letter writing or telephone campaign; or

e. Attending legislative sessions or committee hearings, gathering information regarding legislation, and analyzing the effect of legislation.

3.5. U.S. GOVERNMENT EMPLOYMENT STATUS

In no event must Recipient or subrecipients or their employees be considered as employees of the United States government, unless authorized by Federal Statute.

3.6. REPORT OF FEDERAL CASH TRANSACTIONS

Using SF-425, Federal Financial Report, the Recipient shall submit a report of federal cash transaction within 15 calendar days following the end of each quarter, unless otherwise agreed upon in writing. A final financial status report is required within 90 days from the expiration date of this award.

3.7. ACCOUNTING, AUDIT, AND RECORDS

a. The Recipient shall maintain financial records, supporting documents, statistical records and all other records pertinent to the award in accordance with generally accepted accounting principles formally prescribed by the U.S., the cooperating country, or the International Accounting Standards Committee (an affiliate of the International Federation of Accountants) to sufficiently substantiate charges to this award. Accounting records that are supported by documentation shall as a minimum be adequate to show all costs incurred under the award, receipt, and use of goods and services acquired under the award, the costs of the program supplied from other sources, and the overall progress of the program. Unless otherwise notified, the Recipient’s records and subrecipient’s records which pertain to this award shall be retained for a period of three years from the date of submission of the final expenditure report and may be audited by the U.S. Forest Service and/or its representatives.

b. Foreign for-profit and non-profit organizations that expend $500,000 or more per their fiscal year in "U.S. Forest Service awards", i.e. as Recipients or subrecipients of U.S.

Forest Service grants or cooperative agreements, or as cost reimbursable subcontractors of U.S. Forest Service grants or cooperative agreements, shall have an annual audit conducted in accordance with the "Guidelines for Financial Audits Contracted by Foreign Recipients" issued by the U.S. Forest Service Inspector General.

c. Foreign for-profit and non-profit organizations expending less than $500,000 per their fiscal year under U.S. Forest Service cost-reimbursable contracts, grants, cooperative agreements, or agreements with host governments shall be exempt from the above financial audit requirements, but are subject to the requirement to make records available upon request for review by U.S. Forest Service officials or their designees.

d. The U.S. Forest Service shall retain the right to conduct a financial review, require an audit, or otherwise ensure adequate accountability of organizations expending U.S.

Forest Service funds regardless of the audit requirement.

e. Foreign organizations that provide U.S. Forest Service resources to other organizations to carry out the U.S. Forest Service program and activities shall be responsible for monitoring their subcontractors or subgrantees. Allowable costs for limited scope subrecipient audits charged to U.S. Forest Service funds shall be limited to one or more of the following types of compliance requirements: activities allowed or unallowed; allowable costs/cost principles; eligibility; matching, level of effort;

earmarking; and reporting.

f. The audit report shall be submitted to the U.S. Forest Service within 30 days after completion of the audit; the audit shall be completed, and the report submitted, not later than 9 months after the close of Recipient's fiscal year. The U.S. Forest Service Inspector General will review this report to determine whether it complies with the audit requirements of this award. No audit costs may be charged to this award if audits have not been made in accordance with the terms of this provision. In cases of continued inability or unwillingness to have an audit performed in accordance with the terms of this provision, the U.S. Forest Service shall consider appropriate sanctions which may include suspension of all or a percentage of disbursements until the audit is satisfactorily completed.

g. This provision in its entirety shall be incorporated into all subawards with non-U.S.

organizations which meet the $500,000 threshold as described at paragraph (b) of this Provision. Subawards to non-U.S. organizations which are for more than $10,000 but do not meet the $500,000 threshold shall at a minimum incorporate paragraph (d) of this Provision. Subawards of grants and cooperative agreements made to U.S.

organizations shall state that the U.S. organization is subject to the audit requirements contained in OMB Circular A-133.

4. ALASKA NATIONAL INTEREST LANDS CONSERVATION ACT (R10 ONLY)

4.1. JOINT STATEMENT OF WORK (SOW)

Both parties will collaborate in the development of an SOW, which is incorporated and made a part of this agreement. At a minimum, the SOW must clearly provide a plan of operations and quality control for project work, identify activities to be performed, and the responsible party. The funding for those activities will correspond to and be reflected in the financial plan. A timeline for the work activities should be included to serve as a monitoring tool for both parties, and to help ensure completion of the work within the period of performance of the SOW.

4.2. NON-FEDERAL STATUS FOR COOPERATOR PARTICIPANT LIABILITY

The Cooperator agree(s) that any of their employees, volunteers, sub-Cooperators, contractors, and participants shall not be deemed to be Federal employees for any purposes including Chapter 171 of Title 28, United States Code (Federal Tort Claims Act) and Chapter 81 of Title 5, United States Code (OWCP), as the Cooperator hereby willingly agrees to assume these responsibilities to the extent allowed by law.

Further, the Cooperator shall provide any necessary training to their employees, volunteers, sub-Cooperators, contractors, and participants to ensure that such personnel are capable of performing tasks to be completed. The Cooperator shall also supervise and direct the work of its employees, volunteers, and participants performing under this Agreement.

4.3. PROGRAMMATIC CHANGES

The Cooperator shall obtain prior approval for any change to the scope or objectives of the approved project or transfer of substantive programmatic work to another party.

4.4. CHANGES IN KEY POSITIONS AND PERSONNEL

Any revision to key positions and personnel identified in the agreement application for this award require prior, written approval from the Forest Service Program Manager. All technical positions are considered Key Personnel by the Forest Service. Failure on the part of the Cooperator to obtain prior, written approval when required may result in the disallowance of costs.

4.5. NOTIFICATION

The Cooperator shall immediately notify the Forest Service of developments that have a significant impact on the activities supported under this agreement. Also, notification must be given in case of problems, delays or adverse conditions that materially impair the ability to meet the objectives of the award. This notification must include a statement of the action taken or contemplated, and any assistance needed to resolve the situation.

4.6. PURCHASE OF EQUIPMENT

U.S. Forest Service funds may be used by the Cooperator to purchase equipment necessary to accomplish activities described in this Agreement. The available funding designated for equipment purchases must be displayed in the financial plan. Title to the equipment rests with the U.S. Forest Service but may be transferred to the Cooperator on completion of the project, if appropriate. Equipment is defined as having a fair market value of $10,000 or more per unit and a useful life of over 1 year.

4.7. PARTICIPATION IN SIMILAR ACTIVITIES

This agreement in no way restricts the Forest Service or the Cooperator from participating in similar activities with other public or private agencies, organizations, and individuals.

4.8. TRIBAL EMPLOYMENT RIGHTS ORDINANCE (TERO)

The Forest Service recognizes and honors the applicability of the Tribal laws and ordinances developed under the authority of the Indian Self-Determination and Educational Assistance Act of 1975 (PL 93-638).

4.9. PROPERTY IMPROVEMENTS

Improvements placed on National Forest System land at the direction or with approval of the Forest Service becomes property of the United States. These improvements are subject to the same regulations and administration of the Forest Service as would other National Forest improvements of a similar nature. No part of this Agreement entitles the cooperator to any interest in the improvements, other than the right to use and enjoy them under applicable Forest Service regulations.

4.10. OFFSETS, CLAIMS AND RIGHTS

Any and all activities entered into or approved by this agreement will create and support afforestation/ reforestation efforts within the National Forest System without generating carbon credits. The U.S. Forest Service does not make claims of permanence or any guarantees of carbon sequestration on lands reforested or afforested through partner assistance. The U.S. Forest Service will provide for long-term management of reforested and afforested lands, according to applicable Federal statute regulations and forest plans.

4.11. FOREST SERVICE LIABILITY TO THE COOPERATOR

The United States shall not be liable to the Cooperator for any costs, damages, claims, liabilities, and judgments that arise in connection with the performance of work under this award, including damage to any property owned by the Cooperator or any third party.