FY2025-2 NAWCA Canada Standards.pdf

NAWCA CANADA PROGRAM

GRANT ADMINISTRATION

STANDARDS

North American Wetlands Conservation Act 2023

Revised January 2024

Table of Contents

Note: The term “Federal” throughout these Standards is used to refer to the United States Federal Government. These Standards are adapted from the NAWCA U.S. Grant Administration Standards.

SECTION A: APPLICABILITY AND AUTHORITIES

1. Overview of Standards

2. NAWCA Authorities

SECTION B: GRANT AGREEMENT

1. Grant Agreement Overview

2. Binding Grant Agreement

3. Termination

4. Sub-recipients

SECTION C: ELIGIBILITY

1. Eligibility Criteria

2. Business Registration

3. Financial Assistance Representation and Certification

4. Financial Management System

SECTION D: FINANCIAL ADMINISTRATION

1. Allowable Costs

2. Period of Performance

3. Pre-Award Costs

4. Matching Funds

(a) Eligible Match

(b) Excess Funds

5. Indirect Costs

6. Program Income

7. Disbursement

8. Interest

9. Returning Funds

10. Record Retention

11. Pooling Funds

12. Currency Exchange Rates

13. Payment Requests

SECTION E: EQUIPMENT AND SUPPLIES

1. Purchasing and Management

2. Inventory

3. Disposal

SECTION F: REAL PROPERTY ACQUISITION

1. Prior Approvals

2. Incurring Costs of Acquiring Real Property

3. Conservation Easements

4. Condemnation Proceedings

5. Appraisals

6. Market Value

7. Mineral Rights

8. Water Rights

9. Value of Timber

10. Recording Documents

(a) Required Documents

(b) Requirements of Recording Documents

SECTION G: MODIFICATIONS

1. Approvals

2. Extensions

3. Documentation

SECTION H: REPORTS AND OTHER DOCUMENTATION

1. Pre-Award Documentation

2. Annual Reports

3. Quarterly Reports

4. Final Reports

5. Property Documentation Submission

6. Federal Funding and Accountability Transparency Act (FFATA)

7. Extending Report Deadlines

8. Record Retention

SECTION I: PROPERTY MANAGEMENT

1. Continuing Obligations

(a) Management

(b) Monitoring and Reporting

2. Disposals

SECTION J: NONCOMPLIANCE

1. Evaluation

2. Consequences

3. Grounds for Special Conditions 4: Special Conditions

5. Debarment and Suspension

SECTION K: AUDITS AND MONITORING

1. Right to Access

2. Right to Monitor and Audit

SECTION L: GRANTSOLUTIONS

1. Roles

(a) Principal Investigator / Program Director (PI/PD)

(b) Administrative Official (ADO/GAO)

2. Closings

APPENDIX I: NAWCA CANADA DEFINITIONS AND ELIGIBILITY CRITERIA

Section A: Applicability and Authorities

The NAWCA Canada program promotes partnerships between public agencies and groups interested in: a) protecting, enhancing, restoring, and managing an appropriate distribution and diversity of wetland ecosystems and other habitats for wetlands-associated migratory birds and other fish and wildlife in North America; b) maintaining current or improving distributions of wetlands-associated migratory bird populations; and c) sustaining an abundance of waterfowl (ducks, geese, and swans) and other populations of wetlands-associated migratory birds consistent with the objectives of the North American Waterfowl Management Plan, U.S.

Shorebird Conservation Plan, Waterbird Conservation Plan for the Americas, Partners in Flight Bird Conservation Plan, and other international obligations contained in the treaties and migratory bird conventions and other agreements with Canada, Mexico, and other countries.

Proposals to the NAWCA Canada program should demonstrate how the activities of partners will encourage sustainable and effective programs for the long-term conservation of wetlands-associated migratory birds. NAWCA funds wetlands conservation projects that include one or more of the following: a) the obtaining of a real property interest in lands or waters, including water rights, of a wetland ecosystem and associated habitat if the obtaining of such interest is subject to terms and conditions that will ensure that the real property will be administered for the long-term conservation of such lands and waters and the migratory birds and other fish and wildlife dependent thereon; (b) the restoration, management, or enhancement of wetland ecosystems and associated habitat for migratory birds and other fish and wildlife species if such restoration, management, or enhancement is conducted on lands and waters that are administered for the long-term conservation of such lands and waters and the migratory birds and other fish and wildlife dependent thereon.

1. Overview of Standards

These Standards apply to any project that:

(a) is granted Federal financial assistance approved under the authority of the North American Wetlands Conservation Act (NAWCA); and

(b) occurs on lands or waters under the jurisdiction of Canada.

The term “Federal” throughout these Standards is used to refer the United States Federal Government. These Standards are parallel to the U.S. Grant Administration Standards. Any section noted as “not applicable” is either a section or set of restrictions that only apply in the United States.

The term FWS Program Office for the purposes of these Standards refers to the U.S Fish and Wildlife Service (FWS) Division of Bird Habitat Conservation in the Migratory Birds Program.

When directed to contact the FWS Program Office for an awarded grant you should contact your FWS Project Officer. For proposals, pre-award issues or closed grants, contact the FWS

Program Office staff.

2. NAWCA Authorities

The authority of the North American Wetlands Conservation Act (NAWCA) grant program is 16 USC 4401 et seq., as amended. General provisions applicable to grants awarded by agencies of the US Department of the Interior, including definitions of terms used in this document, are in Title 2, Part 200, of the Code of Federal Regulations (CFR). The actual laws and regulations take precedence over any restatement, summary, or interpretation of the same in this document.

Section B: Grant Agreement

1. Grant Agreement Overview

The Grant Agreement consists of a Notice of Grant Award (NGA) Form which incorporates these Standards, the Proposal and any approved modifications, and the Recipient’s signed Standard Form 424 (SF-424), including required Financial Assistance Representation and Certification.

2. Binding Grant Agreement

The Recipient agrees to terms and conditions of the grant by signing the SF-424 and reading and agreeing to the representations and certifications in SAM.gov and enters into a binding agreement by receiving Federal funds.

3. Termination

The Recipient may decline the award or request a delay of the execution date by written notice to U.S. Fish and Wildlife Service (FWS) Program Office within 10 business days of receipt of the Grant Agreement. FWS may terminate the award in whole or in part if a Recipient materially fails to comply with the terms and conditions of an award. FWS may also terminate this award with the consent of the Recipient, in which case the two parties must agree upon the termination conditions, including the effective date, and in the case of partial termination, the portion to be terminated. The Recipient may terminate the award upon sending to FWS written notification setting forth the reasons for such termination, the effective date, and in the case of partial termination, the portion to be terminated.

However, if FWS determines in the case of partial termination that the reduced or modified portion of the Grant Agreement will not accomplish the purposes for which the grant was issued, it may terminate the grant in its entirety. In any partial termination of an award, FWS must consider the Recipient’s responsibilities for property management (if any) and submit financial, performance, and other reports required by this document.

4. Sub-recipients

If grant funds are subawarded to a subrecipient, the subrecipient is responsible for adhering to the Federal program requirements specified in the Federal award, including these Standards and 2 CFR 200. For the purposes of this document, subrecipient and Recipient are synonymous, and subrecipients have the same responsibilities as the Recipients. The pass-through entity must comply with 2 CFR 200.332 (Requirements for pass-through entities), when issuing a subaward.

Section C: Eligibility

1. Eligibility Criteria

Eligible activities and costs for NAWCA grants are outlined in Appendix I of these Standards.

The Eligibility Criteria should be reviewed before submitting a proposal for funding. It is the responsibility of the applicant to ensure all costs and activities are eligible to be included in a NAWCA grant.

2. Business Registration

To receive funds, the Recipient must be registered to do business with the U.S. government and have a Unique Entity ID (UEI). Recipients can complete the registration process at https://www.sam.gov. Registration must be maintained annually.

3. Financial Assistance Representation and Certification

All recipients are required to read and agree to the representations and certifications in SAM accessed via https://www.sam.gov as a part of required registration.

Registrants are required to review and update the representations and certifications submitted to SAM as necessary, but at least annually, to ensure they are kept current, accurate, and complete.

The representations and certifications are effective until one year from date of submission or update to SAM.

4. Financial Management System

A recipient organization must have a financial management system that complies with the U.S.

Code of Federal Regulations (2 CFR 200) and provides the following:

(a) Identification, in its accounts, of all Federal awards received and expended. Federal award identification must include the Assistance Listings title and number, Federal award identification number and year, and name of the pass-through entity, if any.

https://www.sam.gov/ https://www.sam.gov/

(b) Accurate, current, and complete disclosure of the financial results of each Federal award.

(c) Records that identify adequately the source and application of funds for grant and match-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation.

(d) Effective control over, and accountability for, all funds, property, and other assets. The non-Federal entity must adequately safeguard all assets and assure that they are used solely for authorized purposes.

(e) Comparison of expenditures with budget amounts for each Federal award.

(f) Written procedures for determining the allowability of costs.

Section D: Financial Administration

1. Allowable Costs

Grant and match funds may be used to cover costs necessary to carry out the purpose of the projects as described in the Proposal, Grant Agreement, or approved modification if the costs in doing so are allowable, reasonable, and allocable as described in 2 CFR 200, Subpart E, as well as these Standards.

Grant and match funds may not be used for recurrent payments to landowners (unless under multiple-year agreements), research, non-project specific communications products or tours, travel of Government personnel, or other costs described as ineligible in these Standards, the U.S. Code of Federal Regulations, or other document incorporated into the Grant Agreement.

Grant and match funds may not be used to achieve objectives across multiple Federal awards without the written approval from the FWS Program Office. When multiple phases are funded under a single Federal award number, the recipient must be able to allocate funds and accomplishments to each phase of grant.

Unless a grant or match cost is explicitly allowed, the cost should be assumed to be ineligible unless otherwise informed in writing by the FWS Program Office.

2. Period of Performance

The period of performance will be designated in the Grant Agreement and will last three years, or as described in the Proposal as the length of time needed to complete the project, unless it is extended. The terms “project period”, “funding period” and “performance period” are considered synonyms for the period of performance.

Grant and match funds must be obligated during the period of performance, except any eligible pre-award or match costs (See Sections D-3: Pre-Award Costs and D-4: Matching Funds), which may be obligated prior to the funding period. A Recipient or subrecipient obligates funds (i.e., incurs costs) by placing an order, signing a contract, or receiving goods or services. All obligations must be paid in full within 120 days of the project period end date. For acquisitions of a real property interest, funds are considered obligated when costs are incurred at the time of closing/property settlement, and title is taken. All matching cash and eligible in-kind contributions must be obligated for the authorized purpose of the project by the end of the period of performance.

All obligations must be made, and work must be accomplished during the period of performance, although cash does not necessarily have to be disbursed by the end of that period. The Recipient must liquidate all obligations and ensure that the FWS Program Office receives a final report no later than 120 days after the end of the period of performance.

3. Pre-Award Costs

Pre-award costs (2 CFR 200.458) are those incurred prior to the effective date of the Grant Agreement directly pursuant to the negotiation and in anticipation of the Grant Agreement where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the Grant Agreement and only with the written approval of the FWS Program Office. If charged to the award, these costs must be charged to the first year of the award.

To qualify for pre-award cost reimbursement, recipients must demonstrate in the proposal that the pre-award activities are necessary and reasonable for accomplishing the overall program objectives and would have been approved had they occurred within the project period.

Recipients should include in the proposal section “Pre-award costs”, a statement on whether pre-award costs are requested. Should a recipient request pre-award costs, a detailed explanation of why pre-award costs are necessary.

FWS authorizes pre-award costs only if such costs:

(a) Do not exceed the amount of the grant funds as awarded in the Grant Agreement;

(b) Are necessary to accomplish the objectives of the project by the end of the period of performance;

(c) Have not been incurred before the date that FWS receives the Proposal from the

Recipient (see Section F-2 for costs incurred in purchase of real property); and

(d) Are allowable to the extent that they would have been allowed if they had been incurred during the funding period.

For the purposes of NAWCA, pre-award costs are defined as costs that were incurred after a Proposal is received by the FWS Program Office and before a Grant Agreement is issued, and therefore they are incurred at the applicant’s risk. Upon completion of a signed Grant Agreement, this section constitutes prior written approval for any pre-award cost that qualifies under its provisions.

FWS will not reimburse the Recipient for the purchase of real property interests if the interest is acquired before FWS receives the Proposal. At their own risk, however, the Recipient may contractually commit to purchasing the real property interest before FWS receives the Proposal, purchase the property interest after the Proposal is submitted to FWS, and be reimbursed by grant funds after the Grant Agreement is signed.

4. Matching Funds

(a) Eligible Match: NAWCA Federal funding shall not exceed fifty percent of the total cost of the Project. The Recipient shall not incur costs to be charged to the FWS nor shall the FWS be obligated to reimburse the Recipient more than the funding obligated under the Grant Agreement. At least half of the funds used as match for a NAWCA grant must be from non-Federal sources and up to half of the match for any project may be from Canadian sources. Match funds must be used to accomplish the purposes of the Project and cannot have been previously used as required match for another Federally funded Project or purpose. At the end of Project, the total amount of non- Federal and Canadian match must equal the amount committed in the Proposal and must meet the source requirements described above. All match costs must be associated with an eligible activity. Matching costs must be allowable, reasonable, and allocable as required by 2 CFR 200, (Subpart E). Unless otherwise specified in these Standards, both grant and matching contributions are considered part of the project and subject to the same requirements. Any grant or match activity that is not supported by adequate documentation may be disallowed by the FWS Program Office.

Any Canadian-sourced funds that exceed 50% of the total matching funds are not eligible to be used as match.

(b) Excess Funds: Any funds used to complete the project that were not eligible as match, should not be included in annual or final reports. However, recipients may report non-match funds on the SF-429 forms under the Non-Federal share, as long as the recipient reports match and non-match independently.

5. Indirect Costs

Indirect costs are allowable costs for both grant and matching funds. These costs must be calculated using an acceptable method including negotiated indirect cost rate, the 10% de minimis rate, or the direct allocation method (2 CFR 200.414). Requirements for development and submission of indirect cost rate proposals are contained in Appendix IV (Nonprofit organizations) to 2 CFR Part 200.

6. Program Income

Program income means gross income earned by the non-Federal entity that is directly generated by a supported activity or earned because of the Federal award during the period of performance

(2 CFR 200.307).

Either net or gross income should be calculated and reported. If the Recipient chooses, and if authorized by FWS, net program income may be determined by deducting the costs necessary for the generation of program income from the gross program income, provided these costs have not been charged to the award (2 CFR 200.307(b)). It is the Recipient’s responsibility to identify these costs and to explain how they are calculated. Total or gross program income can be reported without additional calculations.

Program income may be used in three ways: deduction, addition, and cost sharing or matching (2 CFR 200.307(e)). Unless specified, the Recipient must use the additive method (adding the program income to the funds committed to the Grant Agreement). The Recipient may not use program income to satisfy their cost sharing or matching commitments.

Income generated by the Recipient outside of the funding period shall be retained by the Recipient. FWS encourages Recipients to use generated funds to support wetland conservation purposes consistent with the NAWCA program.

7. Disbursement

NAWCA grant funds received that are more than $10,000 must be disbursed by the Recipient within seven calendar days, and funds that are less than $10,000 must be disbursed within 30 calendar days.

If a Recipient receives grant funds and is unable to disburse them as required, the Recipient must return those funds to FWS as soon as possible.

8. Interest

The Recipient must deposit Federal cash advances in interest-bearing accounts unless one of the following apply:

(a) The Recipient receives less than $120,000 in Federal assistance awards per year;

(b) The best reasonably available interest-bearing account would not be expected to earn interest in excess of $500 per year;

(c) The depository would require an average or minimum balance so high that it would not be feasible with the expected Federal and non-Federal cash resources; and

(d) A foreign government or banking system prohibits or precludes interest-bearing accounts.

When depositing Federal cash advances in an interest-bearing account, separate depository accounts are not required, but Recipients must be able to account for the receipt, obligation, expenditure of and interest on the funds (2 CFR 200.305(b)(7)(i)).

Interest earned on Federal advance payments deposited in interest-bearing accounts must be remitted annually to the Department of Health and Human Services Payment Management System. Interest amounts up to $500 per year may be retained by the non-Federal entity for administrative expense (2 CFR 200.305(b)(9)).

9. Returning Funds

If funds are to be returned to FWS, contact your FWS Program Office for instructions. Unless otherwise established in a Treasury-State agreement, contract, repayment agreement, or by statute, FWS will charge a penalty, pursuant to 31 USC 3717(e)(2), not to exceed six percent a year on the amount due on a debt that is delinquent for more than 90 days. This charge will accrue from the date of delinquency, which will generally be 30 days from the date that the demand letter is emailed, mailed or hand delivered.

10. Record Retention

Financial records, supporting documents, and all other entity records pertinent to the grant must be retained for a period of three years from the date of submission of the final financial report, and must adhere to the requirements of 2 CFR 200.334. Records for real property and equipment must be retained for three years after final disposition. The Federal awarding agency, Inspector General, the Comptroller General of the United States, and the pass-through entity, or any of their authorized representatives, must have the right of access to any documents, papers, or other records of the non-Federal entity that are pertinent to the Federal award, to make audits, examination excerpts, and transcripts. The right also includes timely and reasonable access to the non-Federal entity’s personnel for the purpose of interview and discussion related to such documents.

Records pertaining to the acquisition of real property interests must be retained for the duration of the real property interest.

11. Pooling Funds

Grant and match dollars may be combined, or “pooled,” with non-match funds, provided that the actual uses of the funds are otherwise eligible. Grant or match funds in a pooled project must demonstrate a discrete project with a defined specific (identifiable) conservation result.

Applicants are encouraged to direct all pooling questions to the FWS Program Office.

For reporting purposes, pooled funds must be clearly differentiated from any grant and/or match funds expenditures. If any non-match funds are included in the pooling, this should be disclosed on the SF-429 independently of match funds.

12. Currency Exchange Rates

With prior written approval from the FWS Program Office, cost savings to the grant resulting from fluctuations in exchange rates may be used to further conservation objectives of the funded project. Otherwise, these funds must be returned to FWS. Cost savings may not be used on other Federal awards or phases.

Grant objectives should be achieved despite exchange rate fluctuations. If the ability to achieve objectives is compromised by extreme fluctuations in exchange rates, you must contact the FWS Program Office.

13. Payment Requests

The process for requesting funds depends on the location of the bank where the electronically transferred funds will be directly deposited by the U.S. Treasury through the Department of Interior’s International Business Center (IBC).

(a) If the bank receiving funds by electronic transfers is outside the United States, your payments will be transferred through the International Treasury System (ITS) of the

U.S. Treasury. For each payment request, your organization must fill out two forms, at a minimum: SF-270, “Request for Advance or Reimbursement”, and the Cover Page for each payment from IBC. These forms must be encrypted and emailed to the FWS Program Office with a short summary of expenditures by category as it relates to the payment request.

(b) If the bank that receives funds by electronic transfer is located within the United States, all requests must include a form SF-270 and Cover Page. The form must be encrypted and emailed to the FWS Program Office with a short summary of expenditures by category as it relates to the payment request.

The following forms of funds must be spent before drawing down grant funds: rebates, contract settlements, audit recoveries and interest earned on such funds.

Section E: Equipment and Supplies

1. Purchasing and Management

A Recipient may purchase and manage equipment or supplies acquired under a Grant Agreement in accordance with the applicable cost principles.

If the equipment will have a useful life of more than one year, it is considered a capital asset and the intent to purchase such equipment should be disclosed within the Proposal. Title to all equipment acquired for the project will vest in the Recipient. Equipment must be used by the Recipient in the program or project for which it was acquired as long as needed, whether the project or program continues to be supported by the Federal award, and the Recipient must not encumber the property without prior approval. The equipment must also be made available for use on other projects or programs currently or previously supported by NAWCA if such other use will not interfere with the work on the project for which the equipment was originally acquired. Adequate maintenance procedures must be developed to keep property in good condition. See 2 CFR

200.313 regarding equipment management.

2. Inventory

Property records must be maintained that include a description of the property, a serial number or other 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.

A physical inventory of the property must be taken, and the results reconciled with the property records at least once every two years. A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated. Adequate maintenance procedures must be developed to keep the property in good condition. If the Recipient is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return.

3. Disposal

When equipment or supplies acquired with grant funds are no longer needed for the original project or for other activities currently or previously supported by NAWCA, equipment and supplies disposition will be as follows:

(a) Equipment or residual inventory of unused supplies with a current market value of less than $5,000 may be retained, sold, or otherwise disposed of with no further obligation to the FWS.

(b) Equipment or residual inventory of unused supplies with a current market value more than $5,000 may be retained or sold. If sold, FWS is entitled to an amount calculated by multiplying the current market value or proceeds from sale by the FWS percentage of participation in the cost to acquire such equipment. Furthermore, if the equipment or residual inventory of unused supplies is sold, FWS may permit the Recipient to deduct and retain from the FWS share, $500 or ten percent of the proceeds, whichever is less, for its selling and handling expenses.

(c) In cases where a Recipient fails to take appropriate disposition actions, FWS may direct the Recipient regarding required actions. In such cases, FWS reserves the right to transfer title to a third party of its choosing, when such a third party is otherwise eligible under existing statutes.

Section F: Real Property Acquisition

1. Prior Approvals

On August 30, 2019, The Department of Interior (DOI) implemented the Financial Assistance Interior Regulation (FAIR) to meet the Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Grant funds may not be disbursed to acquire real property interests until the FWS Program Office has reviewed and approved the appraisal, or other approved property valuation method, the SF-429-B, and drafts of other real property documentation.

2. Incurring Costs of Acquiring Real Property

Federal grant or matching funds may be used to pay for the following costs of acquiring real property:

(a) The market value of the interest in real property;

(b) Real property valuation. Land must be appraised by an independent real property appraiser licensed or certified in Canada in accordance with Canadian appraisal standards or with International Valuation Standards when such appraisals are available and financially feasible. Otherwise, the Recipient may use the most widely accepted business practice for property valuation in Canada and provide the FWS Program Office a detailed explanation of the methodology used to determine value for review and approval;

(c) Title insurance (types and extent of coverage must be in accordance with sound business practice and the rates and premiums must be reasonable under the circumstances);

(d) Recording fees, transfer taxes, documentary stamps, evidence of title, boundary surveys, legal descriptions of the real property, and similar expenses incidental to conveying the real property to the Recipient, however the Recipient may not use grant or match funds to pay costs solely required to perfect the owner’s title on the real property;

(e) Penalty costs and other charges for prepayment of any preexisting recorded mortgage entered in good faith encumbering the real property; and

(f) The pro-rata portion of any prepaid real property taxes which are allowable to the period after the Recipient obtains title to the property or effective possession of it, whichever is earlier (taxes for which exemptions are available are unallowable).

Costs are incurred at the time of transfer of title. The Recipient’s contractual obligation to purchase real property does not constitute a cost incurred by the Federal government. A contractual obligation to purchase real property (purchase agreement, etc.) may be made at any time and, if the title is transferred after the Proposal is received by FWS, the costs associated with the purchase can be reimbursed with grant funds. However, if the title is transferred before FWS received the Proposal, costs associated with the purchase may only be used as match and cannot be reimbursed with grant funds. Any obligation to purchase property before Federal grant funds are obligated is made at the Recipient’s risk. Regardless of when an obligation is signed, all purchases of real property must comply with all Federal regulations, including but not limited to requirements specified.

3. Conservation Easements

The FWS Program Office must review the language of a conservation easement and provide written approval before grant funds may be used for its purchase or associated match funds may be applied to the project. Recipients must obtain additional approval from the FWS Program Office for any changes to previously approved language in an easement. Easements without approval from the FWS Program Office may be disallowed as grant or match activities.

4. Condemnation Proceedings

All real property interests acquired, whether funded by grant funds or as match, must be from willing sellers. Condemnation proceedings may be used only when necessary to assist in determining the legal owner.

5. Appraisals

Land must be appraised by an independent real property appraiser licensed or certified in Canada in accordance with Canadian appraisal standards or with International Valuation Standards when such appraisals are available and financially feasible. Otherwise, the Recipient must use the most widely accepted business practice for property valuation in Canada and provide the FWS Program Office a detailed explanation of the methodology used to determine value.

The appraisal must provide valuation of the specific interests to be included in the project.

Should an appraisal include land or acreage not to be included in the project, the recipient may not calculate a subset of acres within the appraisal using the cost per acre valuation. Instead, any portion of the property to be excluded from the project should be identified and appraised separately, allowing for the acres to be readily excluded from the overall valuation of the property. The acres appraised must match the acres in the performance reports and on the SF-429 forms.

6. Market Value

The Recipient may not use grant or matching funds to pay more than fair market value for any real property interest.

7. Mineral Rights

FWS can approve the acquisition of a fee title, lease, or conservation easement on properties where a third party will hold the mineral rights if:

(a) The likelihood of mineral extraction is extremely low; or

(b) The risk of mineral extraction interfering with the purpose of the acquisition is negligible.

If FWS is unsure of the likelihood of mineral extraction or of the potential for extraction interfering with the purpose of the acquisition, FWS may require the Recipient or applicant to submit a supplemental Mineral Assessment Report as a condition of the award. The FWS Program Office must approve in writing a request to use grant funds to obtain a Mineral Assessment Report. An appraisal may include mineral interest if mining or other forms of extraction are not taking place on or near the property. Appraisers must obtain the services of specialized consultations if they cannot complete the assignment competently.

8. Water Rights

The acquisition of water rights, either alone or in connection with the acquisition of land, may only be approved if there is a direct benefit to wetlands. Official documentation of the water rights from the government agency that controls water appropriation, as well as an Application for Water Rights, Application to Appropriate Water, or an equivalent document will be required within the first annual performance report.

9. Value of Timber

An appraisal may include timber value. Appraisers must obtain the services of specialized consultants if they cannot competently complete the assignment. A timber appraisal in addition to or separate from the real estate appraisal cannot be used.

The value of timber may only be accounted for if there is no intent to commercially harvest the timber. This does not include any timber harvested resulting from the management of the property according to a written management plan reviewed and approved by the FWS Program Office. Any timber harvested during the period of performance may qualify as program income (D-6: Program Income).

10. Recording Documents

(a) Required Documents The Recipient must submit the following documents for each interest in real property purchased with grant or match funds, or provided as a matching in-kind contribution:

i. Appropriate evidence of valuation of real property. If an appraisal is used, include the appraiser’s signed certification and appraisal summary. If an approved alternate valuation method is used, provide a detailed explanation of the methodology used to determine value.

ii. SF-429-B Real Property Status Report, Attachment B (Request to Acquire, Improve or Furnish) and SF-429 Cover Page. These documents must be sent to and approved by your FWS Program Office prior to acquiring a property with grant funds.

iii. A copy of the closing statement (also called the settlement or adjustment sheet) or other evidence of funds transferred.

iv. A copy of any deed, easement, or other recorded property document (copies must demonstrate that the documents were signed and recorded within the appropriate government lands record office). These documents cannot be drafts or unrecorded copies.

v. Real Property Status Report SF-429-A and with Cover page must be completed for all grant and match acquisitions (fee and easements) and submitted only with the final report. FWS only needs one SF-429-A for a project. If a Recipient has multiple acquisitions, it is acceptable to add the tracts on a table and submit it with the final report. At a minimum, the table should include tract number, description, location, acreage, the duration of protection, type of Federal interest (fee title, conservation easement, lease, etc.), grant funds invested, match funds invested, non-match funds invested, total appraised value, and the entity that will hold title.

(b) Requirements of Recording Documents

i. It is imperative the FWS Program Office receives recorded copies of property documents with values and acreages that are clearly identifiable and align with what is being reported in the annual and final reports, as well as the SF-429 forms. Appraisal acreages must match the accomplishment acres being reported in the performance reports. In cases where an appraisal is completed on multiple tracts, the Recipient must create a memo with a written explanation that identifies the acreages, financial values, parcel identification and land descriptions, so it is readily apparent how much was paid for the real property interest, how the value was determined, the acreages coming into the NAWCA project, and location. The FWS Program Office may disallow costs that are not supported with documentation or are not easily identifiable.

ii. The final signed and dated version of reporting documents must be submitted to the FWS Program Office.

Section G: Modifications

1. Approvals

The Recipient must obtain the prior written approval by the FWS Program Office in any of the following situations:

(a) Changes in the purpose and scope of the project;

(b) Changes in key personnel;

(c) Any extension of the period of performance. Extension requests require written notification to the FWS Program Office at least 10 days before the expiration date specified in the Grant Agreement with the supporting reasons and a revised expiration date no more than 12 months in the future;

(d) Additions to, deletions from, or substitutions for the specific sites targeted for acquisition, habitat restoration, habitat enhancement, or habitat establishment, including initial identification of the specific sites which will be acquired, where such parcels or interests were not identified in the Proposal. Such additions or substitutions require documentation listed under H-1 of this document;

(e) Changes to the boundaries of the area within which sites will be selected for acquisition, restoration, enhancement, or establishment (project area);

(f) Changes in the restoration, enhancement, or wetland establishment techniques or specifications (e.g., the species or the number of seedlings to be planted);

(g) Changes in the proposed titleholder of any interest in real property purchased, donated, or otherwise acquired for the project;

(h) Any change in the number of acres acquired, restored, enhanced or established as described in the NGA;

(i) Any change in the number of years of benefit to acres acquired, restored, enhanced or established as described in the NGA;

(j) Any change in the total amount of financial matching contributions committed to the project;

(k) The inclusion of costs that require prior approval in accordance with the applicable

Federal Cost Principles (Subpart E, 2 CFR 200);

(l) The acquisition of equipment with a useful life of more than one year that has not yet been approved;

(m) The transfer of funds from a direct cost category to indirect costs or the transfer of funds from construction to non-construction, or vice versa;

(n) Addition of match partners to the project; or

(o) Budget and program plan revisions, even if planning to achieve above and beyond the proposed objectives. This includes shifting funds from one budget category to another and any anticipated overachievement of conservation objectives.

It is important to note when a modification includes an increase in acreage from what was proposed, the Recipient is expected to achieve the new acreage cited within the modified NGA.

2. Extensions

Any Recipient may request an extension of the expiration date of the award of up to 12 months unless one of the following conditions apply:

(a) There is a change in key personnel;

(b) The terms and conditions of the NGA prohibit the extension;

(c) The extension requires additional Federal funds;

(d) The extension involves any change in the purpose or scope of the project; or

(e) The Recipient is not in compliance with the NGA.

Extensions may not be exercised merely for using unobligated balances.

A Recipient may be given an additional extension of up to twelve (12) months to complete a project only if compelling reasons are provided. In general, rationale for any extension must include confirmation that the project will still succeed, that the to-date failure is no fault of the Recipient, and that the extension will result in a benefit to the Federal government. A grant may not be extended beyond five years unless there are extenuating circumstances beyond the Recipient’s control, which will be reviewed and approved by the FWS Program Office on a case-by-case basis.

To obtain a project extension, the Recipient must submit the request through GrantSolutions, describing the reasons, at least ten (10) days before the expiration date specified in the Grant Agreement.

3. Documentation

Modification requests must include a written justification, an updated summary of expected outcomes (acres, grant/match costs) for the project, and an updated work plan, if applicable.

Section H: Reports and Other Documentation

1. Pre-Award Documentation

Once the Migratory Bird Conservation Commission has selected projects to be funded, any revisions to the proposal must be reviewed and approved by the FWS Program Office before the Grant Agreement can be executed.

2. Annual Reports

Annual performance and financial reports must be submitted to the FWS Program Office 90 calendar days after the interim report end date through GrantSolutions.

Annual financial status must be reported on Standard Form (SF-425), which must be completed in GrantSolutions; these are called Federal Financial Reports (FFR) in GrantSolutions. The first annual financial report must include all project-related financial activity from the date the Proposal was received by the FWS Program Office to the end of the annual performance period (see table) and should include any approved and eligible match and pre-award costs.

Annual performance reports, called Project Performance Reports (PPR) in GrantSolutions, must include the following information:

(a) Comparison of actual (grant and match) accomplishments with proposed objectives for the project from inception to the end of the reporting period in question (i.e., not only for the previous year);

(b) A budget table comparing proposed and cumulative actual grant and match expenditures by partner (including Recipient and NAWCA funds);

(c) A tract by tract summary of accomplishments and grant and match expenditures for all categories of activities under the grant (acquisition, enhancement, management, stewardship).

(d) A comparison of the acres achieved compared to the acres described by category, and an explanation of any differences; and

(e) A written narrative that clearly describes the status of the work completed, underway, or yet to be initiated under the Agreement. This narrative should provide enough detail that it is easily understood what activities are being completed under the Federal award.

Award Performance Start Date

Annual Interim Reporting Period End Date

Annual Interim Report Due Date (90 days after report end date)

Jan 1 Dec 31 Mar 31 Apr 1 Mar 31 Jun 29 Jul 1 Jun 30 Sep 28 Oct 1 Sep 30 Dec 29

3. Quarterly Reports

If the Recipient is considered to be an elevated risk, quarterly financial and or performance reports may be required during the entire project period. Quarterly financial reports may be required if the option to request advances is requested, even if the option is not exercised. In addition, if quarterly reports are required, a quarterly financial report must be submitted each quarter regardless of whether any grant funds were expended during that quarter. Quarterly financial reports must be submitted no later than 30 calendar days after the last day of each reporting quarter period. Federal cash transactions must be reported quarterly on the SF-425 (sections 1-9, 10 a-c, and 13) and e-mailed to the FWS Program Office. If any grant funds have been drawn down but not expended, an explanation of how long the funds have been retained and why must be entered in Section 12.

4. Final Reports

A final financial report (also called SF-425 and FFR) and performance report (PPR) must be completed in full, as applicable, and received through GrantSolutions within 120 days of the end of the period of performance. Final performance reports must include all information required within an annual performance report through the entire project period and a written narrative that clearly describes all the work completed under the Federal award.

In addition, the final performance report must include a tract table with proposed and actual acreage accomplishments, and an explanation of any approved substitutions or modifications. At a minimum, the table should include the longevity of protection, type of Federal interest (fee, conservation easement, lease, etc.), tract name, location, number of acres, appraised value, entity that will hold title, and grant and match funds utilized. The location information must include latitude and longitude (lat/long) information for properties involved in the project. The coordinates should be taken at the centroid of the property using NAD 83 datum and reported in decimal degree format.

The Recipient must submit the following with the final performance report:

(a) Complete shapefiles in geospatial vector data format for geographic information systems software (GIS), or in KML format, that describe all interests in real property that the Recipient or match provider purchased, restored, enhanced, or established with grant or matching funds or accepted as in-kind matching contributions as part of the project. Recipients should use WGS 1984 projection data if possible;

(b) Real property acquisition documentation not already provided with the Proposal or annual reports;

(c) SF 429-A (with Cover page) for all grant and match acquisitions (fee, easements, and leases). The 429-A should have all applicable fields completed. Projects with multiple acquisitions can be reported using one 429-A by attaching a table with all the following information on each tract: period and type of Federal interest, tract name, location, and number of acres.

(d) An inventory of all equipment acquired by the Recipient with Federal funds; and

(e) An inventory of unused supplies, if the total aggregate value upon completion of the project exceeds $5,000.

Failure to submit timely reports constitutes noncompliance with the Grant Agreement and can result, after notification by FWS, in consequences described in Section J-2, 4, or 5.

5. Property Documentation Submission

Real property documentation must be submitted with Annual or Final Reports for any transactions completed during the reporting period. Note that appraisals and the SF-429-B (for acquisitions purchased with grant funds) must be submitted to and approved by a FWS Program Office prior to purchase of a property.

6. Federal Funding and Accountability Transparency Act (FFATA)

The FFATA Subaward Reporting System (FSRS.gov) is the system that allows grant award and contract award recipients to electronically report their subaward activity. Recipients must report using their UEI number, and the UEI number(s) of the subawardee(s), the names and total compensation of the five most highly compensated officers of the entity if the entity in the preceding fiscal year received 80 percent or more of its annual gross revenues in Federal awards;

and $25,000,000 or more in annual gross revenues from Federal awards; and the public does not have access to this information about the compensation of the senior executives of the entity through periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 USC 78m (a), 78o (d)) or section 6104 of the Internal Revenue Code of 1986. See FFATA 2(b) (1).

In addition, Recipients must report the following information related to each subaward if the Federal award amount is equal to or over $25,000 at any time during the project period:

(a) Name of the entity receiving the award;

(b) Amount of the award;

(c) Information on the award including transaction type, funding agency, Catalog of

Federal Domestic Assistance number, program source, and award title descriptive of the purpose of each funding action;

(d) Location of the entity receiving the award and primary location of performance under the award, including city, state, congressional district, and country; and

(e) Unique identifier of the entity receiving the award and the parent entity of the Recipient, should the entity be owned by another entity.

Recipients must report executive compensation and subaward information by the end of the month after the subaward was made. For example, if a subaward was made on December 18, the information must be entered by January 31. For more information about FFATA reporting please see https://www.fsrs.gov/.

7. Extending Report Deadlines

Annual and final report deadlines may be extended for up to 30 days if a request is made by the Recipient in GrantSolutions before the deadline and approved by the FWS Program Office.

To request an extension, the Recipient must submit a request to the FWS Program Office in GrantSolutions with the supporting reasons and revised expiration date at least ten (10) days before the expiration date specified in the Grant Agreement.

8. Record Retention

See Section D-10: Record Retention.

Section I: Property Management

1. Continuing Obligations

(a) Management: A Recipient or other authorized titleholder of real property acquired through a Grant Agreement must manage any interests in real property consistent…