500 Fiscal Management

Georgia State Seal

Georgia Division of Family and Children Services
CSBG Policy Manual

Policy Title:

Fiscal Management

Chapter:

500

Effective Date:

October 2020

Policy Number:

500

Previous Policy Number(s):

Overview and Requirements

Background

Eligible Entities contracting with the State of Georgia must operate responsibly and employ guiding principles of sound fiscal management practices and generally accepted accounting procedures as outlined in the applicable portions of the Office of Management and Budget (OMB) Uniform Guidance: Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Additionally, agencies must adhere to any other local, state and/or federal laws for financial management.

The State Department is responsible for proper administration of the Community Services Block Grant. Ninety percent (90%) of the state appropriation is allocated to all eligible entities in the state.

The State Department administers the CSBG program through the following:

  • CSBG Allocation Formula

  • Cost Allocation Plan

  • Audit Requirements

  • Reimbursement Contract Requirements

Use of Funds

Basic Consideration

Limitation on the Use of Funds

Federal law prohibits the use of CSBG funds for:

  • the purchase or improvement of land and;

  • the purchase, construction or permanent improvement (other than low-cost residential weatherization or other energy-related minor home repairs) of any building or other facility leased or owned

Waiver on Limitation on the Use of Funds

The law does provide for a waiver of the limitations by the Secretary of the Department of Health and Human Services (HHS).

Eligible entities may:

  • submit a waiver request outlining the special circumstances to the State Department tor consideration

  • If approved, the State Department will submit the waiver request to HHS.