The Board of Regents And the Commissioner of Higher Education Financial-Compliance Audit for the Two Fiscal Years Ended June 30 ... 1991

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. . construction of area vocational education school facilities in areas having a demonstrated need for those facilities. . ." They also believe the bond payments are allowable match based on discussions with federal program officials and questions and answers regarding 34 CFR 401.94 published in the Federal Register on August 16, 1985. The answers state the match requirement does not apply on an activity-by-activity basis, but does apply on a program basis or to each allotted portion of the gr...ant (such as the programs for disadvantaged or handicapped persons, or the allotment for administration). The answers applicable to Part B also refer to 34 CFR 401.59, which states the Page 6 Findings and Recommendations funds shall be used to meet the needs identified in the state plan for improvement, innovation, or expansion of vocational education programs.
Based on our interpretation of the federal requirements and state plan applicable to the Perkins grant, as well as discussions with federal audit officials, it is not clear whether all the bond payments are allowable match.


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