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U. S. Department of Justice
<br />Office of Community Oriented Policing Services
<br />2014 COPS Hiring Program Grant Terms and Conditions
<br />Applicability and what to report. Unless you are exempt as provided in paragraph d. of this award term, for each first -tier subrecipient under this award, you shall
<br />report the names and total compensation of each of the subrecipient's five most highly compensated executives for the subrecipient's preceding completed fiscal
<br />year, if-
<br />i. in the subrecipient's preceding fiscal year, the subrecipient received —
<br />(A) 80 percent or more of your annual gross revenues from federal procurement contracts (and subcontracts) and federal financial assistance subject to the
<br />Transparency Act, as defined at 2 C.F.R. Part 170.320 (and subawards); and
<br />(B) $25,000,000 or more in annual gross revenues from federal procurement contracts (and subcontracts) and federal financial assistance subject to the
<br />Transparency Act, as defined at 2 C.F.R. Part 170.320 (and subawards); and
<br />The public does not have access to information about the compensation of the executives through periodic reports filed under section 13(a) or 15(d) of the
<br />Securities Exchange Act of 1934 (15 U.S.C. 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986. (To determine if the public has access to
<br />the compensation information, see the U.S. Security and Exchange Commission total compensation filings at www.sec.eov /answers /execomp.htm.)
<br />Where and when to report. You must report subrecipient executive total compensation described in paragraph c.1. of this award term:
<br />i. To the recipient.
<br />ii. By the end of the month following the month during which you make the subaward. For example, if a subaward is obligated on any date during the month of
<br />October of a given year (i.e., between October 1 and 31), you must report any required compensation information of the subrecipient by November 30 of that
<br />year.
<br />d. Exemptions
<br />If, in the previous tax year, you had gross income, from all sources, under $300,000, you are exempt from the requirements to report:
<br />i. Subawards, and
<br />ii. The total compensation ofthe five most highly compensated executives of any subrecipient.
<br />c. Definitions. For purposes of this award term:
<br />1. Entity means all of the following, as defined in 2 C.F.R. Part 25:
<br />i. A governmental organization, which is a state, local government, or Indian Tribe;
<br />ii. A foreign public entity;
<br />iii. A domestic or foreign non - profit organization;
<br />iv. A domestic or foreign for - profit organization;
<br />v. A federal agency, but only as a subrecipient under an award or subaward to a non - federal entity.
<br />2. Executive means officers, managing partners, or any other employees in management positions.
<br />3. Subaward:
<br />i. This term means a legal instrument to provide support for the performance of any portion of the substantive project or program for which you received this
<br />award and that you as the recipient award to an eligible subrecipient.
<br />ii. The term does not include your procurement of property and services needed to carry out the project or program (for further explanation, see Sec. _.210 of
<br />the attachment to OMB Circular A -133, "Audits of States, Local Governments, and Non - Profit Organizations ").
<br />iii. A subaward may be provided through any legal agreement, including an agreement that you or a subrecipient considers a contract.
<br />4. Subrecipient means an entity that:
<br />i. Receives a subaward from you (the recipient) under this award; and
<br />ii. Is accountable to you for the use of the federal funds provided by the subaward.
<br />Total compensation means the cash and noncash dollar value earned by the executive during the recipient's or subrecipient's preceding fiscal year and includes
<br />the following (for more information see 17 C.F.R. Part 229.402(c)(2)):
<br />i. Salary and bonus.
<br />ii. Awards ofstoc% stock options, and stock appreciation rights. Use the dollar amount recognized for financial statement reporting purposes with respect to the
<br />fiscal year in accordance with the Statement of Financial Accounting Standards No. 123 (Revised 2004) (FAS 123R), Shared Based Payments.
<br />iii. Earnings for services under non -equity incentive plans. This does not include group life, health, hospitalization or medical reimbursement plans that do not
<br />discriminate in favor of executives, and are available generally to all salaried employees.
<br />iv. Change in pension value. This is the change in present value of defined benefit and actuarial pension plans.
<br />v. Above - market earnings on deferred compensation that is not tax - qualified.
<br />vi. Other compensation, if the aggregate value of all such other compensation (e.g. severance, termination payments, value of life insurance paid on behalf of the
<br />employee, perquisites or property) for the executive exceeds $10,000.
<br />22. Debarment and Suspension. The recipient agrees not to award Federal funds under this program to any party which is debarred or suspended from participation
<br />in Federal assistance programs.
<br />23. Duplicative Funding. The recipient understands and agrees to notify the COPS Office if it receives, from any other source, funding for the
<br />same item or service also funded under this award.
<br />24. Whistleblower Protection. The recipient agrees not to discharge, demote, or otherwise discriminate against an employee as reprisal for the employee disclosing
<br />infonnation that he /she reasonably believes is evidence of gross mismanagement of a Federal contract or grant, a gross waste of Federal funds, an abuse of authority
<br />relating to a Federal contract or grant, a substantial and specific danger to public health or safety, or a violation of law, rule, or regulation related to a Federal contract
<br />(including the competition for or negotiation of a contract) or grant. The recipient also agrees to provide to their employees in writing (in the predominant native
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