81-130.

Federal funding inventory; agencies of state government; duties.

(1) For purposes of this section, expenditures of federal funds means expenditures by the state of any financial assistance that is received from the United States Government or any agency thereof required to be submitted to the budget request and reporting system of the Department of Administrative Services, whether such assistance is received by contract, grant subsidy, augmentation, or reimbursement or in any other form.

(2) All agencies of the state government for which the Legislature appropriates funds shall submit a federal funding inventory to the office of the Director of Administrative Services on or before September 15 of each even-numbered year. The federal funding inventory shall include:

(a) The aggregate value of the expenditures of federal funds by the agency for the preceding fiscal year;

(b) The aggregate amount of federal funds appropriated to the agency by the Legislature for the preceding fiscal year;

(c) The percentage of the agency's total budget for the preceding fiscal year that constitutes expenditures of federal funds by the agency for that fiscal year;

(d) Any requirement for a state match and a copy of any agreement, including a memorandum of understanding, a maintenance-of-effort agreement, or a contract, entered into with any federal entity to receive federal funds for the preceding fiscal year, with a cover sheet that details the obligations imposed on the state agency, including any state monetary match requirements, the number of full-time and part-time positions obligated by the agreement, and a description of any other resources and obligations incurred by the state agency, and the citation to the applicable federal law, regulation, or grant provision;

(e) An operating plan in the event that federal funds are reduced by ten percent or more from the preceding fiscal year;

(f) A detailed description of the actions or results that were promised by the state agency in order to receive federal funds;

(g) The state or federal statutory objective that is being met by the expenditures of federal funds; and

(h) A detailed list of federal funds that have a foreseeable or potential end date, the date, and the schedule of expenditures of federal funds expected until that date.