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Registration & Deregistration Thresholds
There has been pressure on the government to review the rules for VAT registration because thresholds in the UK are significantly higher than those of any other member state of the EU and OECD.
The chancellor stressed the advantage to small businesses whose taxable turnover levels are below the thresholds and confirmed the existing limits will remain in place for 2 years from 1 April 2018.
However, in response to recommendations from the Office of Tax Simplification, the government will consult on the design of the thresholds.
Therefore, the current thresholds will remain until 31 March 2020:
- a person must be VAT-registered when their taxable turnover in the last 12 months has exceeded £85,000 or is expected to exceed £85,000 in the next 30 days
- a person does not need to register if the above limit has been exceeded, but they do not expect to exceed £83,000 in the next 12 months
- a person may apply for deregistration if taxable turnover falls below £83,000 in the preceding 12 months.
The registration and deregistration threshold for relevant acquisitions from other EU member states will also remain at £85,000, although all intra-community rules are likely to change once the UK leaves the EU.
There are around 4.4 million businesses with taxable turnover below the registration threshold, although 23% of those have registered voluntarily.
There are arguments that non-registered businesses have an unfair advantage over those that have grown and therefore had to register, and that those who arrange their affairs so as not to exceed the threshold, whether legally or otherwise, suppress SME growth.
However, the government has chosen to consult, rather than take immediate action.
Import VAT
The term 'imports' currently refers to the purchase and bringing into the UK of goods from outside the EU.
The existing postponed accounting system provides a cashflow benefit to businesses in that they do not have to account for VAT at the point of entry.
The government will now consider what changes are necessary following exit from the EU so that any cashflow implications are mitigated.
VAT Mitigation
Current legislation will be amended, through the forthcoming Finance Bill to ensure UK Combined Authorities and certain ire services in England and Wales will be able to receive VAT refunds.
- This applies to the following authorities:
- The Scottish Police Authority
- The Scottish Fire and Rescue Service
- Combined Authorities
- Fire and Rescue Service Bodies, which become a function of Police and Crime Commissioners.
Accident rescue charities will become eligible for a grant under a new scheme designed to cover the cost of otherwise irrecoverable
VAT Payment with Vouchers
The government is to consult on plans to ensure that when customers pay with vouchers, businesses will account for the same amount of VAT as they do for other means of payment.
This would align the UK with similar changes being made across the rest of the EU.
A consultation paper will be published on 1st December 2017, with a view to legislation being introduced in the forthcoming Finance Bill.
The Construction Industry
A new reverse charge will be introduced to tackle VAT fraud in labour supply chains in the construction industry.
As with other reverse charges, the responsibility for VAT accounting will shift to the recipient of services, in this case to ensure the tax cannot be stolen. The changes will take effect from 1 October 2019.
The period of nearly 2 years before the changes come into effect will give the government time to respond to representations and allow businesses adequate time to prepare.
Online VAT Fraud
Online VAT fraud has been partly addressed already in that online marketplaces are jointly and severally liable for any unpaid VAT of overseas traders, but new measures will be introduced to address the hidden economy.
The first change will extend the powers of HMRC to hold all traders jointly and severally liable, including those from the UK. In effect, this will stop overseas traders forming UK shell companies, just to avoid the joint and several liability provisions. From the effective date, the extended rules will hold online marketplaces jointly and severally liable for any future VAT that a UK business selling goods via the online marketplace fails to account for after HMRC has issued a notice to the online marketplace, ensuring that all sellers are in scope.
It will also apply to any VAT that a non-UK business selling goods via the online marketplace fails to account for, where the business was not registered for VAT in the UK and that online marketplace knew or should have known that that business should be registered for VAT in the UK.
The second change will require online marketplaces to display a valid VAT number when they are provided with one by a business operating on their platform and to ensure those numbers are valid. These changes will come into force on Royal Assent in the spring.
Split Payment Model for Online Transactions
As a further means of reducing online fraud and improving how VAT is collected, the government is considering options for a split payment model.
Evidence was called for at Spring Budget 2017, and the government has announced it will publish a response in December, after which it will issue a call for evidence from online platforms in spring 2018 regarding what further steps can be taken to reduce fraud.
A split payment structure would enable VAT to be extracted from online payments in real time.
The government is aware of the complexities associated with this model and therefore, the response document will announce plans for further engagement with relevant parties prior to the full consultation in 2018.
Disclaimer:- The information contained herein is given by way of general guidance only and no action should be taken solely on the basis of the information contained herein. The Avanti Group (UK) Ltd will be pleased to provide further guidance on the issues, and how they might affect you. No liability is accepted by the firm for any action taken without seeking appropriate professional advice.
Data reproduced with the kind permission of PracticePro


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Hot Online: Matthew McConaughey defends Lance Armstrong
Check this out
Matthew McConaughey defended friend Lance Armstrong in the latest issue of Details magazine, saying "He told a lie. He's not a liar." McConaughey does admit that he was originally upset when learning of Armstrong's steroid use, but told the magazine he has since realized that Armstrong was in a tough position and couldn't tell him the truth. He also said he was happy Armstrong no longer had so much "inner conflict."
Trending topic: New Pepsi bottle
Pepsi has released a new 20-ounce bottle for the first time in almost 17 years, MSNBC reports. The new bottle has a contoured bottom half for easier gripping and a shorter label so that more of the beverage is exposed. The new shape will also be used for 16-ounce bottles, and for Diet Pepsi, Pepsi Max and Pepsi Next.
Hot video: Bruce Sprinsteen shares stage with young fan
GateHouse News Service

subset: commoncrawl


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49 U.S.C. 322(a).
This part establishes uniform administrative rules for Federal grants and cooperative agreements and subawards to State, local and Indian tribal governments.
This subpart contains general rules pertaining to this part and procedures for control of exceptions from this part.
As used in this part:
(1) Grants and subgrants to State and local institutions of higher education or State and local hospitals.
(2) The block grants authorized by the Omnibus Budget Reconciliation Act of 1981 (Community Services; Preventive Health and Health Services; Alcohol, Drug Abuse, and Mental Health Services; Maternal and Child Health Services; Social Services; Low-Income Home Energy Assistance; States' Program of Community Development Block Grants for Small Cities; and Elementary and Secondary Education other than programs administered by the Secretary of Education under title V, subtitle D, chapter 2, Section 583—the Secretary's discretionary grant program) and titles I-III of the Job Training Partnership Act of 1982 and under the Public Health Services Act (Section 1921), Alcohol and Drug Abuse Treatment and Rehabilitation Block Grant and part C of title V, Mental Health Service for the Homeless Block Grant).
(3) Entitlement grants to carry out the following programs of the Social Security Act:
(i) Aid to Needy Families with Dependent Children (title IV-A of the Act, not including the Work Incentive Program (WIN) authorized by section 402(a)19(G); HHS grants for WIN are subject to this part);
(ii) Child Support Enforcement and Establishment of Paternity (title IV-D of the Act);
(iii) Foster Care and Adoption Assistance (title IV-E of the Act);
(iv) Aid to the Aged, Blind, and Disabled (titles I, X, XIV, and XVI-AABD of the Act); and
(v) Medical Assistance (Medicaid) (title XIX of the Act) not including the State Medicaid Fraud Control program authorized by section 1903(a)(6)(B).
(4) Entitlement grants under the following programs of The National School Lunch Act:
(i) School Lunch (section 4 of the Act),
(ii) Commodity Assistance (section 6 of the Act),
(iii) Special Meal Assistance (section 11 of the Act),
(iv) Summer Food Service for Children (section 13 of the Act), and
(v) Child Care Food Program (section 17 of the Act).
(5) Entitlement grants under the following programs of The Child Nutrition Act of 1966:
(i) Special Milk (section 3 of the Act), and
(ii) School Breakfast (section 4 of the Act).
(6) Entitlement grants for State Administrative expenses under The Food Stamp Act of 1977 (section 16 of the Act).
(7) A grant for an experimental, pilot, or demonstration project that is also supported by a grant listed in paragraph (a)(3) of this section;
(8) Grant funds awarded under subsection 412(e) of the Immigration and Nationality Act (8 U.S.C. 1522(e)) and subsection 501(a) of the Refugee Education Assistance Act of 1980 (Pub. L. 96-422, 94 Stat. 1809), for cash assistance, medical assistance, and supplemental security income benefits to refugees and entrants and the administrative costs of providing the assistance and benefits;
(9) Grants to local education agencies under 20 U.S.C. 236 through 241-1(a), and 242 through 244 (portions of the Impact Aid program), except for 20 U.S.C. 238(d)(2)(c) and 240(f) (Entitlement Increase for Handicapped Children); and
(10) Payments under the Veterans Administration's State Home Per Diem Program (38 U.S.C. 641(a)).
All other grants administration provisions of codified program regulations, program manuals, handbooks and other nonregulatory materials which are inconsistent with this part are superseded, except to the extent they are required by statute, or authorized in accordance with the exception provision in § 18.6.
(a) For classes of grants and grantees subject to this part, Federal agencies may not impose additional administrative requirements except in codified regulations published in the
(b) Exceptions for classes of grants or grantees may be authorized only by OMB.
(1) All Departmental requests for exceptions shall be processed through the Assistant Secretary of Administration.
(2) [Reserved]
(c) Exceptions on a case-by-case basis and for subgrantees may be authorized by the affected Federal agencies.
(1) All case-by-case exceptions may be authorized by the affected operating administrations or departmental offices, with the concurrence of the Assistant Secretary for Administration.
(2) [Reserved]
(2) This section applies only to applications to Federal agencies for grants, and is not required to be applied by grantees in dealing with applicants for subgrants. However, grantees are encouraged to avoid more detailed or burdensome application requirements for subgrants.
(3) Forms and procedures for Federal Highway Administration (FHWA) projects are contained in 23 CFR part 630, subpart B, 23 CFR part 420, subpart A, and 49 CFR part 450.
(2) Applicants are not required to submit more than the original and two copies of preapplications or applications.
(3) Applicants must follow all applicable instructions that bear OMB clearance numbers. Federal agencies may specify and describe the programs, functions, or activities that will be used to plan, budget, and evaluate the work under a grant. Other supplementary instructions may be issued
(4) When a grantee applies for additional funding (such as a continuation or supplemental award) or amends a previously submitted application, only the affected pages need be submitted. Previously submitted pages with information that is still current need not be resubmitted.
(1) Cite by number the statutory or regulatory provisions requiring the assurances and affirm that it gives the assurances required by those provisions,
(2) Repeat the assurance language in the statutes or regulations, or
(3) Develop its own language to the extent permitted by law.
(a) A grantee or subgrantee may be considered "high risk" if an awarding agency determines that a grantee or subgrantee:
(1) Has a history of unsatisfactory performance, or
(2) Is not financially stable, or
(3) Has a management system which does not meet the management standards set forth in this part, or
(4) Has not conformed to terms and conditions of previous awards, or
(5) Is otherwise not responsible; and if the awarding agency determines that an award will be made, special conditions and/or restrictions shall correspond to the high risk condition and shall be included in the award.
(b) Special conditions or restrictions may include:
(1) Payment on a reimbursement basis;
(2) Withholding authority to proceed to the next phase until receipt of evidence of acceptable performance within a given funding period;
(3) Requiring additional, more detailed financial reports;
(4) Additional project monitoring;
(5) Requiring the grante or subgrantee to obtain technical or management assistance; or
(6) Establishing additional prior approvals.
(c) If an awarding agency decides to impose such conditions, the awarding official will notify the grantee or subgrantee as early as possible, in writing, of:
(1) The nature of the special conditions/restrictions;
(2) The reason(s) for imposing them;
(3) The corrective actions which must be taken before they will be removed and the time allowed for completing the corrective actions; and
(4) The method of requesting reconsideration of the conditions/restrictions imposed.
(a) A State must expand and account for grant funds in accordance with State laws and procedures for expending and accounting for its own funds. Fiscal control and accounting procedures of the State, as well as its subgrantees and cost-type contractors, must be sufficient to—
(1) Permit preparation of reports required by this part and the statutes authorizing the grant, and
(2) Permit the tracing of funds to a level of expenditures adequate to establish that such funds have not been used in violation of the restrictions and prohibitions of applicable statutes.
(b) The financial management systems of other grantees and subgrantees must meet the following standards:
(c) An awarding agency may review the adequacy of the financial management system of any applicant for financial assistance as part of a preaward review or at any time subsequent to award.
(d) Certain Urban Mass Transportation Administration (UMTA) grantees shall comply with the requirements of section 15 of the Urban Mass Transportation (UMT) Act of 1964, as amended, as implemented by 49 CFR part 630, regarding a uniform system of accounts and records and a uniform reporting system for certain grantees.
(2) Except as provided in paragraph (f)(1) of this section, grantees and subgrantees shall disburse program income, rebates, refunds, contract settlements, audit recoveries and interest earned on such funds before requesting additional cash payments.
(i) The grantee or subgrantee has failed to comply with grant award conditions or
(ii) The grantee or subgrantee is indebted to the United States.
(2) Cash withheld for failure to comply with grant award condition, but without suspension of the grant, shall be released to the grantee upon subsequent compliance. When a grant is suspended, payment adjustments will be made in accordance with § 18.43(c).
(3) A Federal agency shall not make payment to grantees for amounts that are withheld by grantees or subgrantees from payment to contractors to assure satisfactory completion of work. Payments shall be made by the Federal agency when the grantees or subgrantees actually disburse the withheld funds to the contractors or to escrow accounts established to assure satisfactory completion of work.
(2) A grantee or subgrantee shall maintain a separate bank account only when required by Federal-State agreement.
(j) 23 U.S.C. 121 limits payments to States for highway construction projects to the Federal share of the costs of construction incurred to date, plus the Federal share of the value of stockpiled materials.
(k) Section 404 of the Surface Transportation Assistance Act of 1982 directs the Secretary to reimburse States for the Federal share of costs incurred.
(1) The allowable costs of the grantees, subgrantees and cost-type contractors, including allowable costs in the form of payments to fixed-price contractors; and
(2) Reasonable fees or profit to cost-type contractors but not any fee or profit (or other increment above allowable costs) to the grantee or subgrantee.
(c) The overhead cost principles of OMB Circular A-87 shall not apply to State highway agencies for FHWA funded grants.
(d) Sections 3(1) and 9(p) of the UMT Act of 1964, as amended, authorize the Secretary to include in the net project cost eligible for Federal assistance, the amount of interest earned and payable on bonds issued by the State or local public body to the extent that the proceeds of such bonds have actually been expended in carrying out such project or portion thereof. Limitations are established in sections 3 and 9 of the UMT Act of 1964, as amended.
(e) Section 9 of the UMT Act of 1964, as amended, authorizes grants to finance the leasing of facilities and equipment for use in mass transportation services provided leasing is more cost effective than acquisition or construction.
(1) Allowable costs incurred by the grantee, subgrantee or a cost-type contractor under the assistance agreement. This includes allowable costs borne by non-Federal grants or by others cash donations from non-Federal third parties.
(2) The value of third party in-kind contributions applicable to the period to which the cost sharing or matching requirements applies.
(ii) Some third party in-kind contributions are goods and services that, if the grantee, subgrantee, or contractor receiving the contribution had to pay for them, the payments would have been an indirect costs. Costs sharing or matching credit for such contributions shall be given only if the grantee, subgrantee, or contractor has established, along with its regular indirect cost rate, a special rate for allocating to individual projects or programs the value of the contributions.
(iii) A third party in-kind contribution to a fixed-price contract may count towards satisfying a cost sharing or matching requirement only if it results in:
(A) An increase in the services or property provided under the contract (without additional cost to the grantee or subgrantee) or
(B) A cost savings to the grantee or subgrantee.
(iv) The values placed on third party in-kind contributions for cost sharing or matching purposes will conform to the rules in the succeeding sections of this part. If a third party in-kind contribution is a type not treated in those sections, the value placed upon it shall be fair and reasonable.
(8) 23 U.S.C. 121(a) permits reimbursement for actual construction cost incurred by States for highway construction projects. Except for private donations of right-of-way, contributions and donations shall not be considered State costs, and shall not be allowable for matching purposes for highway construction contracts. 23 U.S.C. 323 permits private donations of right-of-way to be used for a State's matching share, and establishes procedures for determining the fair market value of such donated right-of-way.
(9) Section 4(a) of the UMT Act of 1964, as amended, provides that the Federal grant for any project to be assisted under section 3 of the UMT Act of 1964, as amended, shall be in an amount equal to 75 percent of the net project costs. Net project cost is defined as that portion of the cost of the project which cannot be reasonably financed from revenues.
(10) Section 18(e) of the UMT Act of 1964, as amended, limits the Federal share to 80 percent of the net cost of construction, as determined by the Secretary of Transportation. The Federal share for the payment of subsidies for operating expenses, as defined by the Secretary, shall not exceed 50 percent of the net cost of such operating expense projects.
(3) Section 5(g) of the Department of Transportation Act (49 U.S.C. 1654(g)) limits in-kind service contributions under the local Rail Service Assistance Program to "the cash equivalent of State salaries for State public employees working in the State rail assistance program, but not including overhead and general administrative costs."
(2) If a third party donates the use of equipment or space in a building but retains title, the contribution will be valued at the fair rental rate of the equipment or space.
(i) If approval is obtained from the awarding agency, the market value at the time of donation of the donated equipment or buildings and the fair rental rate of the donated land may be counted as cost sharing or matching. In the case of a subgrant, the terms of the grant agreement may require that the approval be obtained from the Federal agency as well as the grantee. In all cases, the approval may be given only if a purchase of the equipment or rental of the land would be approved as an allowable direct cost. If any part of the donated property was acquired
(ii) If approval is not obtained under paragraph (e)(2)(i) of this section, no amount may be counted for donated land, and only depreciation or use allowances may be counted for donated equipment and buildings. The depreciation or use allowances for this property are not treated as third party in-kind contributions. Instead, they are treated as costs incurred by the grantee or subgrantee. They are computed and allocated (usually as indirect costs) in accordance with the cost principles specified in § 18.22, in the same way as depreciation or use allowances for purchased equipment and buildings. The amount of depreciation or use allowances for donated equipment and buildings is based on the property's market value at the time it was donated.
(4) Section 3(a)(1)(D) of the UMT Act of 1964, as amended, provides that the Secretary shall establish requirements for the use of income derived from appreciated land values for certain UMTA grants. Specific requirements shall be contained in grant agreements.
(5) UMTA grantees may retain program income for allowable capital or operating expenses.
(6) For grants awarded under section 9 of the UMT Act of 1964, as amended, any revenues received from the sale of advertising and concessions in excess of fiscal year 1985 levels shall be excluded from program income.
(7) 23 U.S.C. 156 requires that States shall charge fair market value for the sale, lease, or use of right-of-way airspace for non-transportation purposes and that such income shall be used for projects eligible under 23 U.S.C.
(1) Determine whether State or local subgrantees have met the audit requirements of the Act and whether subgrantees covered by OMB Circular A-110, "Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations," have met the audit requirements of the Act. Commercial contractors (private for-profit and private and governmental organizations) providing goods and services to State and local governments are not required to have a single audit performed. State and local governments should use their own procedures to ensure that the contractor has complied with laws and regulations affecting the expenditure of Federal funds;
(2) Determine whether the subgrantee spent Federal assistance funds provided in accordance with applicable laws and regulations. This may be accomplished by reviewing an audit of the subgrantee made in accordance with the Act, Circular A-110, or through other means (e.g., program reviews) if the subgrantee has not had such an audit;
(3) Ensure that appropriate corrective action is taken within six months
(4) Consider whether subgrantee audits necessitate adjustment of the grantee's own records; and
(5) Require each subgrantee to permit independent auditors to have access to the records and financial statements.
(i) Any revision which would result in the need for additional funding.
(ii) Unless waived by the awarding agency, cumulative transfers among direct cost categories, or, if applicable, among separately budgeted programs, projects, functions, or activities which exceed or are expected to exceed ten percent of the current total approved budget, whenever the awarding agency's share exceeds $100,000.
(iii) Transfer of funds allotted for training allowances (i.e., from direct payments to trainees to other expense categories).
(1) Any revision of the scope or objectives of the project (regardless of whether there is an associated budget revision requiring prior approval).
(2) Need to extend the period of availability of funds.
(3) Changes in key persons in cases where specified in an application or a grant award. In research projects, a change in the project director or principal investigator shall always require approval unless waived by the awarding agency.
(4) Under nonconstruction projects, contracting out, subgranting (if authorized by law) or otherwise obtaining the services of a third party to perform activities which are central to the purposes of the award. This approval requirement is in addition to the approval requirements of § 18.36 but does not apply to the procurement of equipment, supplies, and general support services.
(2) A request for a prior approval under the applicable Federal cost principles (see § 18.22) may be made by letter.
(3) A request by a subgrantee for prior approval will be addressed in writing to the grantee. The grantee will promptly review such request and shall approve or disapprove the request in writing. A grantee will not approve any budget or project revision which is inconsistent with the purpose or terms and conditions of the Federal grant to the grantee. If the revision, requested by the subgrantee would result in a change to the grantee's approved project which requires Federal prior approval, the grantee will obtain the Federal agency's approval before approving the subgrantee's request.
(d) If the conditions in 23 U.S.C. 103(e) (5), (6), or (7), as appropriate, are met and approval is given by the Secretary, States shall not be required to repay the Highway Trust Fund for the cost of right-of-way and other items when certain segments of the Interstate System are withdrawn.
(2) The grantee or subgrantee shall also make equipment available for use on other projects or programs currently or previously supported by the Federal Government, providing such use will not interfere with the work on the projects or program for which it was originally acquired. First preference for other use shall be given to other programs or projects supported by the awarding agency. User fees should be considered if appropriate.
(3) Notwithstanding the encouragement in § 18.25(a) to earn program income, the grantee or subgrantee must not use equipment acquired with grant funds to provide services for a fee to compete unfairly with private companies that provide equivalent services, unless specifically permitted or contemplated by Federal statute.
(4) When acquiring replacement equipment, the grantee or subgrantee may use the equipment to be replaced as a trade-in or sell the property and use the proceeds to offset the cost of the replacement property, subject to the approval of the awarding agency.
(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the cost of the property, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property.
(2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.
(3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft shall be investigated.
(4) Adequate maintenance procedures must be developed to keep the property in good condition.
(5) If the grantee or subgrantee is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return.
(1) Items of equipment with a current per-unit fair market value of less than $5,000 may be retained, sold or otherwise disposed of with no further obligation to the awarding agency.
(2) Items of equipment with a current per unit fair market value in excess of $5,000 may be retained or sold and the awarding agency shall have a right to an amount calculated by multiplying the current market value or proceeds from sale by the awarding agency's share of the equipment.
(3) In cases where a grantee or subgrantee fails to take appropriate disposition actions, the awarding agency may direct the grantee or subgrantee to take excess and disposition actions.
(1) Title will remain vested in the Federal Government.
(2) Grantees or subgrantees will manage the equipment in accordance with Federal agency rules and procedures, and submit an annual inventory listing.
(3) When the equipment is no longer needed, the grantee or subgrantee will request disposition instructions from the Federal agency.
(1) The property shall be identified in the grant or otherwise made known to the grantee in writing.
(2) The Federal awarding agency shall issue disposition instruction within 120 calendar days after the end of the Federal support of the project for which it was acquired. If the Federal awarding agency fails to issue disposition instructions within the 120 calendar-day period the grantee shall follow § 18.32(e).
(3) When title to equipment is transferred, the grantee shall be paid an amount calculated by applying the percentage of participation in the purchase to the current fair market value of the property.
The Federal awarding agency reserves a royalty-free, nonexclusive, and irrevocable license to reproduce, publish or otherwise use, and to authorize others to use, for Federal Government purposes:
(a) The copyright in any work developed under a grant, subgrant, or contract under a grant or subgrant; and
(b) Any rights of copyright to which a grantee, subgrantee or a contractor purchases ownership with grant support.
Grantees and subgrantees must not make any award or permit any award (subgrant or contract) at any tier to any party which is debarred or suspended or is otherwise excluded from or ineligible for participation in Federal assistance programs under Executive Order 12549, "Debarment and Suspension."
(2) Grantees and subgrantees will maintain a contract administration system which ensures that contractors perform in accordance with the terms, conditions, and specifications of their contracts or purchase orders.
(3) Grantees and subgrantees will maintain a written code of standards of conduct governing the performance of their employees engaged in the award and administration of contracts. No employee, officer or agent of the grantee or subgrantee shall participate in selection, or in the award or administration of a contract supported by Federal funds if a conflict of interest, real or apparent, would be involved. Such a conflict would arise when:
(i) The employee, officer or agent,
(ii) Any member of his immediate family,
(iii) His or her partner, or
(iv) An organization which employs, or is about to employ, any of the above, has a financial or other interest in the firm selected for award. The grantee's or subgrantee's officers, employees or agents will neither solicit nor accept gratuities, favors or anything of monetary value from contractors, potential contractors, or parties to subagreements. Grantee and subgrantees may set minimum rules where the financial interest is not substantial or the gift is an unsolicited item of nominal intrinsic value. To the extent permitted by State or local law or regulations, such standards or conduct
(4) Grantee and subgrantee procedures will provide for a review of proposed procurements to avoid purchase of unnecessary or duplicative items. Consideration should be given to consolidating or breaking out procurements to obtain a more economical purchase. Where appropriate, an analysis will be made of lease versus purchase alternatives, and any other appropriate analysis to determine the most economical approach.
(5) To foster greater economy and efficiency, grantees and subgrantees are encouraged to enter into State and local intergovernmental agreements for procurement or use of common goods and services.
(6) Grantees and subgrantees are encouraged to use Federal excess and surplus property in lieu of purchasing new equipment and property whenever such use is feasible and reduces project costs.
(7) Grantees and subgrantees are encouraged to use value engineering clauses in contracts for construction projects of sufficient size to offer reasonable opportunities for cost reductions. Value engineering is a systematic and creative anaylsis of each contract item or task to ensure that its essential function is provided at the overall lower cost.
(8) Grantees and subgrantees will make awards only to responsible contractors possessing the ability to perform successfully under the terms and conditions of a proposed procurement. Consideration will be given to such matters as contractor integrity, compliance with public policy, record of past performance, and financial and technical resources.
(9) Grantees and subgrantees will maintain records sufficient to detail the significant history of a procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.
(10) Grantees and subgrantees will use time and material type contracts only—
(i) After a determination that no other contract is suitable, and
(ii) If the contract includes a ceiling price that the contractor exceeds at its own risk.
(11) Grantees and subgrantees alone will be responsible, in accordance with good administrative practice and sound business judgment, for the settlement of all contractual and administrative issues arising out of procurements. These issues include, but are not limited to source evaluation, protests, disputes, and claims. These standards do not relieve the grantee or subgrantee of any contractual responsibilities under its contracts. Federal agencies will not substitute their judgment for that of the grantee or subgrantee unless the matter is primarily a Federal concern. Violations of law will be referred to the local, State, or Federal authority having proper jurisdiction.
(12) Grantees and subgrantees will have protest procedures to handle and resolve disputes relating to their procurements and shall in all instances disclose information regarding the protest to the awarding agency. A protestor must exhaust all administrative remedies with the grantee and subgrantee before pursuing a protest with the Federal agency. Reviews of protests by the Federal agency will be limited to:
(i) Violations of Federal law or regulations and the standards of this section (violations of State or local law will be under the jurisdiction of State or local authorities) and
(ii) Violations of the grantee's or subgrantee's protest procedures for failure to review a complaint or protest. Protests received by the Federal agency other than those specified above will be referred to the grantee or subgrantee.
(i) Placing unreasonable requirements on firms in order for them to qualify to do business,
(ii) Requiring unnecessary experience and excessive bonding,
(iii) Noncompetitive pricing practices between firms or between affiliated companies,
(iv) Noncompetitive awards to consultants that are on retainer contracts,
(v) Organizational conflicts of interest,
(vi) Specifying only a "brand name" product instead of allowing "an equal" product to be offered and describing the performance of other relevant requirements of the procurement, and
(vii) Any arbitrary action in the procurement process.
(2) Grantees and subgrantees will conduct procurements in a manner that prohibits the use of statutorily or administratively imposed in-State or local geographical preferences in the evaluation of bids or proposals, except in those cases where applicable Federal statutes expressly mandate or encourage geographic preference. Nothing in this section preempts State licensing laws. When contracting for architectural and engineering (A/E) services, geographic location may be a selection criteria provided its application leaves an appropriate number of qualified firms, given the nature and size of the project, to compete for the contract.
(3) Grantees will have written selection procedures for procurement transactions. These procedures will ensure that all solicitations:
(i) Incorporate a clear and accurate description of the technical requirements for the material, product, or service to be procured. Such description shall not, in competitive procurements, contain features which unduly restrict competition. The description may include a statement of the qualitative nature of the material, product or service to be procured, and when necessary, shall set forth those minimum essential characteristics and standards to which it must conform if it is to satisfy its intended use. Detailed product specifications should be avoided if at all possible. When it is impractical or uneconomical to make a clear and accurate description of the technical requirements, a "brand name or equal" description may be used as a means to define the performance or other salient requirements of a procurement. The specific features of the named brand which must be met by offerors shall be clearly stated; and
(ii) Identify all requirements which the offerors must fulfill and all other factors to be used in evaluating bids or proposals.
(4) Grantees and subgrantees will ensure that all prequalified lists of persons, firms, or products which are used in acquiring goods and services are current and include enough qualified sources to ensure maximum open and free competition. Also, grantees and subgrantees will not preclude potential bidders from qualifying during the solicitation period.
(2) Procurement by
(i) In order for sealed bidding to be feasible, the following conditions should be present:
(A) A complete, adequate, and realistic specification or purchase description is available;
(B) Two or more responsible bidders are willing and able to compete effectively and for the business; and
(C) The procurement lends itself to a firm fixed price contract and the selection of the successful bidder can be made principally on the basis of price.
(ii) If sealed bids are used, the following requirements apply:
(A) The invitation for bids will be publicly advertised and bids shall be solicited from an adequate number of known suppliers, providing them sufficient time prior to the date set for opening the bids;
(B) The invitation for bids, which will include any specifications and pertinent attachments, shall define the items or services in order for the bidder to properly respond;
(C) All bids will be publicly opened at the time and place prescribed in the invitation for bids;
(D) A firm fixed-price contract award will be made in writing to the lowest responsive and responsible bidder. Where specified in bidding documents, factors such as discounts, transportation cost, and life cycle costs shall be considered in determining which bid is lowest. Payment discounts will only be used to determine the low bid when prior experience indicates that such discounts are usually taken advantage of; and
(E) Any or all bids may be rejected if there is a sound documented reason.
(3) Procurement by
(i) Requests for proposals will be publicized and identify all evaluation factors and their relative importance. Any response to publicized requests for proposals shall be honored to the maximum extent practical;
(ii) Proposals will be solicited from an adequate number of qualified sources;
(iii) Grantees and subgrantees will have a method for conducting technical evaluations of the proposals received and for selecting awardees;
(iv) Awards will be made to the responsible firm whose proposal is most advantageous to the program, with price and other factors considered; and
(v) Grantees and subgrantees may use competitive proposal procedures for qualifications-based procurement of architectural/engineering (A/E) professional services whereby competitors' qualifications are evaluated and the most qualified competitor is selected, subject to negotiation of fair and reasonable compensation. The method, where price is not used as a selection factor, can only be used in procurement of A/E professional services. It cannot be used to purchase other types of services though A/E firms are a potential source to perform the proposed effort.
(4) Procurement by
(i) Procurement by noncompetitive proposals may be used only when the award of a contract is infeasible under small purchase procedures, sealed bids or competitive proposals and one of the following circumstances applies:
(A) The item is available only from a single source;
(B) The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation;
(C) The awarding agency authorizes noncompetitive proposals; or
(D) After solicitation of a number of sources, competition is determined inadequate.
(ii) Cost analysis, i.e., verifying the proposed cost data, the projections of the data, and the evaluation of the specific elements of costs and profits, is required.
(iii) Grantees and subgrantees may be required to submit the proposed procurement to the awarding agency for pre-award review in accordance with paragraph (g) of this section.
(2) Affirmative steps shall include:
(i) Placing qualified small and minority businesses and women's business enterprises on solicitation lists;
(ii) Assuring that small and minority businesses, and women's business enterprises are solicited whenever they are potential sources;
(iii) Dividing total requirements, when economically feasible, into smaller tasks or quantities to permit maximum participation by small and minority business, and women's business enterprises;
(iv) Establishing delivery schedules, where the requirement permits, which encourage participation by small and minority business, and women's business enterprises;
(v) Using the services and assistance of the Small Business Administration, and the Minority Business Development Agency of the Department of Commerce; and
(vi) Requiring the prime contractor, if subcontracts are to be let, to take the affirmative steps listed in paragraphs (e)(2) (i) through (v) of this section.
(2) Grantees and subgrantees will negotiate profit as a separate element of the price for each contract in which there is no price competition and in all cases where cost analysis is performed. To establish a fair and reasonable profit, consideration will be given to the complexity of the work to be performed, the risk borne by the contractor, the contractor's investment, the amount of subcontracting, the quality of its record of past performance, and industry profit rates in the surrounding geographical area for similar work.
(3) Costs or prices based on estimated costs for contracts under grants will be allowable only to the extent that costs incurred or cost estimates included in negotiated prices are consistent with Federal cost principles (see § 18.22). Grantees may reference their own cost principles that comply with the applicable Federal cost principles.
(4) The cost plus a percentage of cost and percentage of construction cost methods of contracting shall not be used.
(2) Grantees and subgrantees must on request make available for awarding agency pre-award review procurement documents, such as requests for proposals or invitations for bids, independent cost estimates, etc. when:
(i) A grantee's or subgrantee's procurement procedures or operation fails to comply with the procurement standards in this section; or
(ii) The procurement is expected to exceed the simplified acquisition threshold and is to be awarded without competition or only one bid or offer is received in response to a solicitation; or
(iii) The procurement, which is expected to exceed the simplified acquisition threshold, specifies a "brand name" product; or
(iv) The proposed award is more than the simplified acquisition threshold and is to be awarded to other than the apparent low bidder under a sealed bid procurement; or
(v) A proposed contract modification changes the scope of a contract or increases the contract amount by more than the simplified acquisition threshold.
(3) A grantee or subgrantee will be exempt from the pre-award review in paragraph (g)(2) of this section if the awarding agency determines that its procurement systems comply with the standards of this section.
(i) A grantee or subgrantee may request that its procurement system be reviewed by the awarding agency to determine whether its system meets these standards in order for its system to be certified. Generally, these reviews shall occur where there is a continuous high-dollar funding, and third-party contracts are awarded on a regular basis.
(ii) A grantee or subgrantee may self-certify its procurement system. Such self-certification shall not limit the awarding agency's right to survey the system. Under a self-certification procedure, awarding agencies may wish to rely on written assurances from the grantee or subgrantee that it is complying with these standards. A grantee or subgrantee will cite specific procedures, regulations, standards, etc., as being in compliance with these requirements and have its system available for review.
(1) Administrative, contractual, or legal remedies in instances where contractors violate or breach contract terms, and provide for such sanctions and penalties as may be appropriate. (Contracts more than the simplified acquisition threshold)
(2) Termination for cause and for convenience by the grantee or subgrantee including the manner by which it will be effected and the basis for settlement. (All contracts in excess of $10,000)
(3) Compliance with Executive Order 11246 of September 24, 1965, entitled "Equal Employment Opportunity," as amended by Executive Order 11375 of October 13, 1967, and as supplemented in Department of Labor regulations (41 CFR chapter 60). (All construction contracts awarded in excess of $10,000 by grantees and their contractors or subgrantees)
(4) Compliance with the Copeland "Anti-Kickback" Act (18 U.S.C. 874) as supplemented in Department of Labor
(5) Compliance with the Davis-Bacon Act (40 U.S.C. 276a to 276a-7) as supplemented by Department of Labor regulations (29 CFR part 5). (Construction contracts in excess of $2000 awarded by grantees and subgrantees when required by Federal grant program legislation)
(6) Compliance with Sections 103 and 107 of the Contract Work Hours and Safety Standards Act (40 U.S.C. 327-330) as supplemented by Department of Labor regulations (29 CFR part 5). (Construction contracts awarded by grantees and subgrantees in excess of $2000, and in excess of $2500 for other contracts which involve the employment of mechanics or laborers)
(7) Notice of awarding agency requirements and regulations pertaining to reporting.
(8) Notice of awarding agency requirements and regulations pertaining to patent rights with respect to any discovery or invention which arises or is developed in the course of or under such contract.
(9) Awarding agency requirements and regulations pertaining to copyrights and rights in data.
(10) Access by the grantee, the subgrantee, the Federal grantor agency, the Comptroller General of the United States, or any of their duly authorized representatives to any books, documents, papers, and records of the contractor which are directly pertinent to that specific contract for the purpose of making audit, examination, excerpts, and transcriptions.
(11) Retention of all required records for three years after grantees or subgrantees make final payments and all other pending matters are closed.
(12) Compliance with all applicable standards, orders, or requirements issued under section 306 of the Clean Air Act (42 U.S.C. 1857(h)), section 508 of the Clean Water Act (33 U.S.C. 1368), Executive Order 11738, and Environmental Protection Agency regulations (40 CFR part 15). (Contracts, subcontracts, and subgrants of amounts in excess of $100,000)
(13) Mandatory standards and policies relating to energy efficiency which are contained in the state energy conservation plan issued in compliance with the Energy Policy and Conservation Act (Pub. L. 94-163, 89 Stat. 871).
(j) 23 U.S.C. 112(a) directs the Secretary to require recipients of highway construction grants to use bidding methods that are "effective in securing competition." Detailed construction contracting procedures are contained in 23 CFR part 635, subpart A.
(k) Section 3(a)(2)(C) of the UMT Act of 1964, as amended, prohibits the use of grant or loan funds to support procurements utilizing exclusionary or discriminatory specifications.
(l) 46 U.S.C. 1241(b)(1) and 46 CFR part 381 impose cargo preference requirements on the shipment of foreign made goods.
(m) Section 165 of the Surface Transportation Assistance Act of 1982, 49 U.S.C. 1601, section 337 of the Surface Transportation and Uniform Relocation Assistance Act of 1987, and 49 CFR parts 660 and 661 impose Buy America provisions on the procurement of foreign products and materials.
(n) Section 105(f) of the Surface Transportation Assistance Act of 1982, section 106(c) of the Surface Transportation and Uniform Relocation Assistance Act of 1987, and 49 CFR part 23 impose requirements for the participation of disadvantaged business enterprises.
(o) Section 308 of the Surface Transportation Assistance Act of 1982, 49 U.S.C. 1068(b)(2), authorizes the use of competitive negotiation for the purchase of rolling stock as appropriate.
(p) 23 U.S.C. 112(b) provides for an exemption to competitive bidding requirements for highway construction contracts in emergency situations.
(q) 23 U.S.C. 112 requires concurrence by the Secretary before highway construction contracts can be awarded, except for projects authorized under the provisions of 23 U.S.C. 17l.
(r) 23 U.S.C. 112(e) requires standardized contract clauses concerning site conditions, suspension or work, and material changes in the scope of the work for highway construction contracts.
(s) 23 U.S.C. 140(b) authorizes the preferential employment of Indians on Indian Reservation road projects and contracts.
(t) FHWA, UMTA, and Federal Aviation Administration (FAA) grantees and subgrantees shall extend the use of qualifications-based (e.g., architectural and engineering services) contract selection procedures to certain other related areas and shall award such contracts in the same manner as Federal contracts for architectural and engineering services are negotiated under Title IX of the Federal Property and Administrative Services Act of 1949, or equivalent State (or airport sponsor for FAA) qualifications-based requirements. For FHWA and UMTA programs, this provision applies except to the extent that a State adopts or has adopted by statute a formal procedure for the procurement of such services.
(1) Ensure that every subgrant includes any clauses required by Federal statute and executive orders and their implementing regulations;
(2) Ensure that subgrantees are aware of requirements imposed upon them by Federal statute and regulation;
(3) Ensure that a provision for compliance with § 18.42 is placed in every cost reimbursement subgrant; and
(4) Conform any advances of grant funds to subgrantees substantially to the same standards of timing and amount that apply to cash advances by Federal agencies.
(1) Ensure that every subgrant includes a provision for compliance with this part;
(2) Ensure that every subgrant includes any clauses required by Federal statute and executive orders and their implementing regulations; and
(3) Ensure that subgrantees are aware of requirements imposed upon them by Federal statutes and regulations.
(1) Section 18.10;
(2) Section 18.11;
(3) The letter-of-credit procedures specified in Treasury Regulations at 31 CFR part 205, cited in § 18.21; and
(4) Section 18.50.
(1) Grantees shall submit annual performance reports unless the awarding agency requires quarterly or semi-annual reports. However, performance reports will not be required more frequently than quarterly. Annual reports shall be due 90 days after the grant year, quarterly or semi-annual reports shall be due 30 days after the reporting period. The final performance report will be due 90 days after the expiration or termination of grant support. If a
(2) Performance reports will contain, for each grant, brief information on the following:
(i) A comparison of actual accomplishments to the objectives established for the period. Where the output of the project can be quantified, a computation of the cost per unit of output may be required if that information will be useful.
(ii) The reasons for slippage if established objectives were not met.
(iii) Additional pertinent information including, when appropriate, analysis and explanation of cost overruns or high unit costs.
(3) Grantees will not be required to submit more than the original and two copies of performance reports.
(4) Grantees will adhere to the standards in this section in prescribing performance reporting requirements for subgrantees.
(1) Section 12(h) of the UMT Act of 1964, as amended, requires pre-award testing of new buses models.
(2) [Reserved]
(1) Problems, delays, or adverse conditions which will materially impair the ability to meet the objective of the award. This disclosure must include a statement of the action taken, or contemplated, and any assistance needed to resolve the situation.
(2) Favorable developments which enable meeting time schedules and objectives sooner or at less cost than anticipated or producing more beneficial results than originally planned.
(e) Federal agencies may make site visits as warranted by program needs.
(2) The grantee may waive any performance report from a subgrantee when not needed. The grantee may extend the due date for any performance report from a subgrantee if the grantee will still be able to meet its performance reporting obligations to the Federal agency.
(i) Submitting financial reports to Federal agencies, or
(ii) Requesting advances or reimbursements when letters of credit are not used.
(2) Grantees need not apply the forms prescribed in this section in dealing with their subgrantees. However, grantees shall not impose more burdensome requirements on subgrantees.
(3) Grantees shall follow all applicable standard and supplemental Federal agency instructions approved by OMB to the extent required under the Paperwork Reduction Act of 1980 for use in connection with forms specified in paragraphs (b) through (e) of this section. Federal agencies may issue substantive supplementary instructions only with the approval of OMB. Federal agencies may shade out or instruct the grantee to disregard any line item that the Federal agency finds unnecessary for its decisionmaking purposes.
(4) Grantees will not be required to submit more than the original and two copies of forms required under this part.
(5) Federal agencies may provide computer outputs to grantees to expedite or contribute to the accuracy of reporting. Federal agencies may accept the required information from grantees in machine usable format or computer printouts instead of prescribed forms.
(6) Federal agencies may waive any report required by this section if not needed.
(7) Federal agencies may extend the due date of any financial report upon receiving a justified request from a grantee.
(ii) These reports will be used by the Federal agency to monitor cash advanced to grantees and to obtain disbursement or outlay information for each grant from grantees. The format of the report may be adapted as appropriate when reporting is to be accomplished with the assistance of automatic data processing equipment provided that the information to be submitted is not changed in substance.
(3) The frequency for submitting payment requests is treated in § 18.41(b)(3).
(ii) The frequency for submitting reimbursement requests is treated in § 18.41(b)(3).
(ii) When a construction grant is paid by Treasury check advances based on periodic requests from the grantee, the advances will be requested on the form specified in § 18.41(d).
(iii) The Federal agency may substitute the Financial Status Report specified in § 18.41(b) for the Outlay Report and Request for Reimbursement for Construction Programs.
(f) Notwithstanding the provisions of paragraphs (a)(1) of this section, recipients of FHWA and National Highway Traffic Safety Administration (NHTSA) grants shall use FHWA, NHTSA or State financial reports.
(i) Required to be maintained by the terms of this part, program regulations or the grant agreement, or
(ii) Otherwise reasonably considered as pertinent to program regulations or the grant agreement.
(2) This section does not apply to records maintained by contractors or subcontractors. For a requirement to place a provision concerning records in certain kinds of contracts, see § 18.36(i)(10).
(2) If any litigation, claim, negotiation, audit or other action involving the records has been started before the expiration of the 3-year period, the records must be retained until completion of the action and resolution of all issues which arise from it, or until the end of the regular 3-year period, whichever is later.
(3) To avoid duplicate recordkeeping, awarding agencies may make special arrangements with grantees and subgrantees to retain any records which are continuously needed for joint use. The awarding agency will request transfer of records to its custody when it determines that the records possess long-term retention value. When the records are transferred to or maintained by the Federal agency, the 3-year retention requirement is not applicable to the grantee or subgrantee.
(1) Temporarily withhold cash payments pending correction of the deficiency by the grantee or subgrantee or more severe enforcement action by the awarding agency,
(2) Disallow (that is, deny both use of funds and matching credit for) all or part of the cost of the activity or action not in compliance,
(3) Wholly or partly suspend or terminate the current award for the grantee's or subgrantee's program,
(4) Withhold further awards for the program, or
(5) Take other remedies that may be legally available.
(1) The costs result from obligations which were properly incurred by the grantee or subgrantee before the effective date of suspension or termination, are not in anticipation of it, and, in the case of a termination, are noncancellable, and,
(2) The costs would be allowable if the award were not suspended or expired normally at the end of the funding period in which the termination takes effect.
Except as provided in § 18.43 awards may be terminated in whole or in part only as follows:
(a) By the awarding agency with the consent of the grantee or subgrantee in which case the two parties shall agree upon the termination conditions, including the effective date and in the case of partial termination, the portion to be terminated, or
(b) By the grantee or subgrantee upon written notification to the awarding agency, setting forth the reasons for such termination, the effective date, and in the case of partial termination, the portion to be terminated. However, if, in the case of a partial termination, the awarding agency determines that the remaining portion of the award will not accomplish the purposes for which the award was made, the awarding agency may terminate the award in its entirety under either § 18.43 or paragraph (a) of this section.
(2) The grantee must immediately refund to the Federal agency any balance of unobligated (unencumbered) cash advanced that is not authorized to be retained for use on other grants.
The closeout of a grant does not affect:
(a) The Federal agency's right to disallow costs and recover funds on the basis of a later audit or other review;
(b) The grantee's obligation to return any funds due as a result of later refunds, corrections, or other transactions;
(c) Records retention as required in § 18.42;
(d) Property management requirements in §§ 18.31 and 18.32; and
(e) Audit requirements in § 18.26.
(a) Any funds paid to a grantee in excess of the amount to which the grantee is finally determined to be entitled under the terms of the award constitute a debt to the Federal Government. If not paid within a reasonable period after demand, the Federal agency may reduce the debt by:
(1) Making an adminstrative offset against other requests for reimbursements,
(2) Withholding advance payments otherwise due to the grantee, or
(3) Other action permitted by law.
(b) Except where otherwise provided by statutes or regulations, the Federal agency will charge interest on an overdue debt in accordance with the Federal Claims Collection Standards (4 CFR Ch. II). The date from which interest is computed is not extended by litigation or the filing of any form of appeal.


text:
Newbie - very early stages
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By TeeDot2021 · PostedThe two people who matters the most in this situation? You and your partner. It is nice to get an outside opinion but if you have too much of it? It will get messy! I am replying you my response after that has happened to me with my wedding. Although it is quite hard, do not think of the negative opinions. The people who will turn up to your wedding? You will always cherish them even more! That is what has happened with me because my friendship with the people who attended my wedding has improved so much more that I know I can rely on them and they can rely on me. It is disappointing that people will not attend your wedding but it is their loss, not yours. At the end of the day, when they see pictures and videos of your big day they will definitely regret missing out on such event. I am waiting to deal with the aftermath of my wedding from my so called friends, if they say anything they will get an earful! Happy planning, your big day will be worth it! Keep us up to date!
By TeeDot2021 · PostedWow, I cannot believe it's been over a year since I last posted! Better keep everyone up to date as everything ended up positive in the end! So, let's start with the situation with W. From my previous post, I have serious consideration removing him from the groomsmen because of the hurtful things he has said to me. Not too after my second post, I asked him once again whether he wants to be part of the groomsmen. The response was around the lines of "I need more solid information". This was before the restriction were lifted. Then he said it was down to finances yet again, even though he said he could have made it but because of what A said, W didn't commit no more. As W was being difficult, I decided to drop him as a groomsmen altogether and replaced him with someone else. Plan B was already in motion and tbh, I wish I did this first to avoid any hassle. Everyone who got invited in plan B all committed themselves to the wedding! The situation with A is this. I was feeling sad that I was losing this friendship and that spark with him was gone. By the time it was gone, A was "ready" to meet up with me to discuss life and the wedding. When I said I lost spark with him, I really did. I knew that he was ready to meet up with me because it was convenient for him. For example, he wanted to meet up with me because he was driving past my house or was in the area visiting his relative. If he was not doing those things he would not want to meet up with me. Needless to say, every time he kept asking, I just said I was busy. I think deep down something was not right between me and A but he does not want to acknowledge it. I know that W had FOMO (Fear Of Missing Out) because that's what he is like. Around the end of last year, rather than messaging me about the DW he went behind my back and asked my SO. He was scared of asking me because he knows if he asked me, I would literally get angry at him. He's nosey and was happy enough to be part of the groomsmen but he listened to A. W didn't asked once but twice to mg SO. My SO just said that she was busy and should ask me about the wedding, not her. W did messagee but not about the wedding plans. I felt this was a sly move by his part. If anything not having A and W there was a blessing in disguise. I met up with the other 4 groomsmen over one weekend and it turns out it was the most fun we all have had for a while. It was as if we continued from the previous conversations in the past as if nothing has changed. I am so glad and proud of this group of groomsmen and glad the other 2 dropped out. The suit fitting went really well and we hung out again to see whether the suits altered fitted or not. Unfortunately my SO UK group, 5 out of 6 declined the invite. Only 1 accepted it. The other 5 had reasons ranging from good ones to poorer ones 😅 As long one of them turned up then it was good enough for us. My SO's bridesmaids also were amazing. No problems caused whatsoever and they were really excited that our wedding was abroad too! To make things work out before our DW, myself and SO planned out 2 weekends for both groomsmen and bridesmaids to hang out before the DW. We did this so we would not encounter any awkwardness for the first time in DW. Lo and behold, everyone got to know each other and we really are happy that the wedding party weekend went smoothly. I will keep this ambiguous because I do not want A and his group finding out. I got married to my SO this year. What time and month? I will leave this intentionally blank. The wedding itself was everything we have expected. The wedding planner was amazing. The photographer was also amazing too, so glad we went for him. The sneak peak photos are absolutely great, couldn't imagine that the photos turned out like that. The good itself was okay could be better but could be worse. The first dance went relatively well although my SO managed to cock up s move which only I know hahahaha. The wedding ceremony itself went really quickly. I was a bag of nerves to which one of the groomsmen bought the groomsmen a shot each to calm everyone down. It did calm me down for a little bit but the nerves started again with the speeches. I got emotional throughout the speeches. I was not expecting the tear up with the best man speech at all. My speech was meant for my SO but for some reason everyone in the room also cried as well 😂 The all night dancing and fun was the best bit. When every serious part was done, I was able to stop being nervous! The fun went through the whole night and I can see everyone really enjoyed themselves. It was as if myself and SO correctly guess that lockdown restrictions would end. Everyone was thankful that they managed to take part in the DW because they all have been stranded in the country for 3 years! Do I regret having a DW? Hell no! Although it was a smaller party everything was all under control. Everyone had a great time! More information about my UK group. Some of them congratulated us which was nice to hear. Those congratulated us, I can keep contact. They knew it was difficult coming to DW. At least they are mature enough to say something about it and they did not get the invite. On the other hand, A and W kept constantly monitoring my account for updates along with my SO. It got to the point that W really FOMO that he I followed our stories/posts. A on the other hand is completely out of order. He was invited to DW but made it really uncomfortable to me that he was not happy with DW. During that week, he went on holiday to Spain. I get that Spain is much more cheaper than my DW but it still is annoying. A also said before that he has a few weddings to attend during our DW month. He has not attended any weddings which makes me think that he has lied to me. A and W has lied to me saying it was costly for them to come to my DW. They have both bought PlayStation 5 and went to many designer outlets. If they are so stumped on money why go and buy things? It just shows that they are not good friends at all. Overall good DW. I do not regret it one bit because I know if I did it in the UK, the experience will be a lot different. The UK definitely not as scenic as my DW! 🤣
By hirvine83
By TeeDot2021
By Norry
By NJ0511


text:
All you have to know about anesthesi
Different Kinds of Anesthesia
If you are having any kind of procedure or surgery, it is understandable to be a little uneasy. You probably have plenty of questions about everything, including anesthesia — like how the anesthesia is given and what you will experience.
What happens depends on the type of procedure you are getting and the kind of anesthesia, which will be used, either:
- general — in which a person is "asleep"
- regional — when one large area of the body is numbed
- local — when one small part of the body is numbed
To ease your mind and to help you feel better informed, here is a quick look at what may happen before, during, and after on the day of the procedure at a hospital or surgery center.
Before Surgery
Although you may be able to talk to the anesthesiologist a day or two prior to the operation, you might not meet until that day. Either way, the anesthesiologist will go over your medical history and information thoroughly, so that he or she can make the right choice regarding anesthetic medications tailored to your individual needs.
The anesthesiologist might order additional tests (such as X-rays or blood or laboratory tests) to help figure out the best possible personalized anesthetic plan for you.
In addition to doing a physical examination of your airways, heart, and lungs, the anesthesiologist will also want to get your medical history, which will include asking about:
- your current and past health
- your family's health
- any medications, supplements, or herbal remedies you are taking (consider bringing a list of exactly what you take, detailing how much and how often)
- any previous reactions you or any blood relative has had to anesthesia
- any allergies (especially to foods, medications, or latex) you may have
- whether you smoke, drink alcohol, or take recreational drugs
Eating and Drinking Before Anesthesia
The anesthesiologist, surgeon, or someone on the nursing staff will give you instructions about not eating or drinking before surgery. It is important to make sure you do not eat anything prior to surgery (usually nothing after midnight the day before the operation). You will get specific instructions based on your age, medical condition, and the time of day of the procedure.
Why is eating before surgery an issue? Because the body normally has reflexes that prevent food from being aspirated (or inhaled) into the lungs when it has swallowed or regurgitated (thrown up). However, anesthetic medications can suspend these reflexes, which could cause food to become inhaled into the lungs if there is vomiting or regurgitation under anesthesia.
Sometimes, though, the anesthesiologist will say it is OK to drink clear liquids or take specific medications a few hours before surgery.
Questions and Answers
To ensure your safety during the surgery, you will need to answer all of the anesthesiologist's questions as honestly and thoroughly as possible. Things that may seem harmless could interact with or affect the anesthesia and how you react to it.
You also can ask plenty of your own questions. If you do not meet the anesthesiologist before the day of the operation, you may want to ask your doctor or surgeon the following questions beforehand so you can have all the answers you need:
- Is a parent allowed to be with me before surgery? If so, for how long?
- Is a parent allowed to be with me while the anesthesia is being given?
- What kind of anesthesia will I be given?
- How will the anesthesia be administered — with an injection, through an IV, or with a breathing mask or tube in the throat?
- Will I be sedated before the anesthesia is given?
- Approximately how long will the surgery take?
- Will I still have an IV in or be hooked up to any monitors or equipment after the surgery is over?
- How long will it take me to fully wake up from general anesthesia or feel the area if local or regional anesthesia was used?
- Will I feel pain and/or discomfort (such as nausea or vomiting) after surgery? If so, how long will it last and what can be done about it?
- How soon after the surgery can I see my family?
- How soon after the surgery can I go home?
- How soon after the surgery can I eat, drink, go to school, or drive?
You might be given a sedative before going into the operating room, but for minor procedures, this might not be needed. In fact, some people may prefer not to be sedated. The decision of whether or not to sedate you beforehand is made by the anesthesiologist, using your input.
In the Operating Room
If general anesthesia is used, the anesthesiologist will start transitioning you from the normal awake state to the sleepy state of anesthesia. This is called induction, which is usually done by either injecting medication through an IV or by inhaling gases through a mask.
If, like lots of people, you're afraid of needles, the good news is that you may not have to get one while awake. Anesthesiologists often will begin the induction process by using a breathing mask to help you relax. The mask delivers medication to make you sleepy before and during the surgery. That way, you won't be awake when the IV is inserted for general anesthesia or when a shot is given to numb a certain part or area of the body for local or regional anesthesia.
When using general anesthesia, the anesthesiologist will monitor your vital signs, continue to deliver anesthesia, and keep you as comfortable as possible throughout the operation.
To help you breathe and/or to help deliver general anesthesia during the operation, the anesthesiologist might use an endotracheal tube (a plastic tube that's placed into the windpipe through the mouth or nose) or laryngeal mask airway (or LMA — a mask with a tube that fits into the back of the mouth).
After Surgery
Once the operation or procedure is over, you'll be taken to the recovery room, which is sometimes called the recovery room or PACU (post-anesthesia care unit). In the PACU, nurses and the anesthesiologist will monitor your condition very closely for a few hours to make sure you are making a smooth and comfortable transition from an anesthetized state to an awakened state.
If you had general anesthesia or were sedated, don't expect to be fully awake right away — it may take a while and you may doze off for a bit. It usually takes about 45 minutes to an hour to recover completely from general anesthesia. In some cases, this period may be a bit longer depending on medications given during or after surgery.
Although every person has a different experience, you may feel groggy, confused, chilly, nauseated, scared, alarmed, or even sad as you wake up. Depending on the procedure or surgery, you may also have some pain and discomfort afterward, which the anesthesiologist can relieve with medications. When you have recovered from the anesthesia, you'll be evaluated to make sure you're ready to leave the recovery room.
In many outpatient procedures, people are allowed to come home soon after the surgery is done. Before you leave the hospital, you'll receive instructions for further recuperation at home and for a follow-up visit with the surgeon. Talk to the surgeon and/or the anesthesiologist about what to expect after the surgery and how you can stay as comfortable as possible.
Anesthesia is very safe. In today's hospitals and surgery centers, highly trained professionals use a wide variety of modern medications and extremely capable monitoring technology to ensure that people are stable and as comfortable as possible before, during, and after their procedure.
Dr. Veaceslav Savan, Chief of Anesthesiology and Intensive Care Department


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Letters: March/April 2012
Diagnosing an IAQ Problem
I read about the problem of a reader in the Jan/Feb '12 Home Energy ("Diagnosing an IAQ Problem," p. 3). I also read Tamasin Sterner's reply. I would like to say that I know and have worked with Tamasin and believe she is one of the best building scientists around and I think her reply is sound and right on.
Locating the source of a smell is often very difficult. In your situation, where new insulation, drywall, and paint have been installed, it would be difficult to identify which is the culprit.
The wall orientation is also an important factor. If one of the walls faces south, then the drying and heat and moisture movement could be to the inside of your home. Of course this is only a factor if the wall experiences a lot of sun or solar loading.
This is a method I've used to help identify the source and products that are causing odors. It is not hi tech but it works and is cheap and effective.
Cut out a small section of drywall and place in a zip lock bag. I use gallon size slider freezer bags with write-on strips. Take just the insulation from the wall cavity and place in a second zip lock bag, and finally take a piece of drywall and insulation and place in a third zip lock bag. Let the bags sit for a few days or weeks and open and smell each bag to see which one smells like the odor in the room. It is possible that it is a combination of products interacting with each other. Either way, you should know which is causing the odor.
Another benefit of opening the wall is to identify if moisture is inside the wall cavity as Tamasin mentioned.
—Larry Armanda
Therma-View Infrared and Energy Consultants
Williamsport, Pennsylvania
The Upside of Downlights
I would like to offer another idea for fixing the overheating recessed-light påroblem that editor Jim Gunshinan mentioned in his response to the questioner in "The Down-Low on Downlights" letter (Jan/Feb '12, p. 4). This is how I handled the problem in my home.
About five years ago I purchased a home that was built in 1976. It had inadequate insulation in the attic and 11 non-IC-rated recessed lights in the ceiling. I wanted to insulate the attic to R-49, but I couldn't safely cover the recessed lights, since they were not IC (insulation coverage) rated. I considered building a foam box over each one, but knew that this could overheat the fixtures.
I had decided to install kits to convert them to pendant lights to get the lamps outside of the fixtures. I went to Lowe's to purchase the kits, when by a stroke of good luck, I ran into an electrician friend of mine. I told him what I was planning, and he had a better idea. He informed me that recessed lights come in two different types, new construction and remodel. He told me that I could install IC-rated remodel kits and then I would be able to insulate over them without fear of overheating. I took his advice, and even though I am not a skilled electrician by any means, I was able to change out all of the recessed fixtures myself and I did it without going into the attic. It was pretty easy, and at the time, I was able to complete the project for under $300.
Editor Jim Gunshinan replies:
I didn't like the CFL floods that we first installed in our downlights either, even though they solved our overheating problem. And we couldn't find a good dimming CFL flood. Our local Home Depot had a sale on Cree LED downlight kits ($39 each, still high). As you mentioned in your e-mail, these are for retrofits. After a little sweating and finagling, I replaced five of our recessed-can lights with the LED kits, and we are very happy with the dimming zability and the light quality.
The contractor who did our energy retrofit installed foam board boxes over the downlights from the attic side and blew cellulose over them. In our case, most of the air leaks in our house were happening though the old, inefficient can lights, so we wanted to air seal as much as possible; plenty of fresh air is getting through in other places.
This is a matter of personal taste. I wanted to use CFL lamps and have never liked the flood-style CFLs, so I installed white trim packages into the recessed cans to get good reflectance and then just used regular 23W CFL twisters. Since I have flat 8-foot ceilings, they look good, because you really don't see the bulbs unless you are directly below the fixture looking up. And they do a pretty good job of lighting the areas they are in. Any screw-in lamp could be installed safely into these fixtures. For example, if I ever wanted to install a dimmer, I could use incandescent, dimmable CFL, or LED flood lamps.
After the new light fixtures were installed, I was very comfortable installing the R-49 insulation over them. I didn't air seal the lights for two reasons. The IC-rated cans that I installed were very tight, not full of holes like many recessed cans. Also, believe it or not, my house is very tight; well below minimum ventilation level. So I didn't want to make it any tighter. I don't have mechanical ventilation in the house. I need to crack a window now and then as it is.
—Edward Monson
Benton PUD, Energy Efficiency Advisor II
Kennewick, Washington
Jim Gunshinan replies:
I have been inspired to replace my CFL downlights with LED kits from Cree. I discovered the wing nut adjustment option, and a few metal screws, to adjust the can to accept the new light kit. It was easy after the first one. Now I have five LED downlights and four CFLs. The LED kits were $39, though; a bit much, but not for energy geeks like us.
More Downlights …
I just read Jim Gunshinan's response to a reader who asked a question about different lamps in recessed lights ("The Down-Low on Downlights," Jan/Feb '12, p. 4). I would like to add that on the inside portion of the recess housing there should be a sticker showing acceptable lamp/trim combinations, and there should also be wing nut that will allow the lamp socket to be positioned correctly for the lamp. Few people consult the information that is available to them right on the fixture. Many manufacturers also make trims that can replace the existing trim to make the fixture airtight. Homeowners can easily increase the energy efficiency of their home as well as update the look of their lighting. As always, consult the manufacturer's instructions.
—Robert De Vries Technical Services
Nu-Wool Co., Incorporated
Jenison, Michigan


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Morning Minutes: Jan. 27
Word of the Day
Funambulism fyoo-NAM-buh-liz-um (noun) Tightrope walking; a show especially of mental agility - www.merriam-webster.com
Website of the Day
International Holocaust Remembrance Day
Today is International Holocaust Remembrance Day, a United Nations-backed observance that marks the day the Nazi death camp Auschwitz-Birkenau was liberated. This site has information about observances, information about the Holocaust and much more.
Number to Know
14: Seconds it took Devin Hester and the Bears to score in Super Bowl XLI, a record for fastest scoring.
This Day in History
Jan. 27, 1825: The U.S. Congress approves Indian Territory (in what is present-day Oklahoma), clearing the way for forced relocation of the Eastern Indians on the "Trail of Tears."
Today's Featured Birthday
Actress Bridget Fonda (47)
Daily Quote
"If you don't know where you are going, any road will get you there." - Lewis Carroll, who was born on this date in 1832.


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Paparazzi Neckline Cutout Top - Silver Foil (Plus)Review Product
Paparazzi Neckline Cutout Top - Silver Foil (Plus)Review Product
Product Description
- Description
- Shipping & Returns
Add a little glitz and glam to your closet with our Paparazzi Neckline Cutout Top. A classic pullover long sleeve top with its own unique features.
Content: 95% Polyester, 5% Elastane
Care: Machine wash cold with like colors, tumble dry low, warm iron when needed.
Measurements: Center Front Length 28 1/2"
Sizing: 1X=16W-18W, 2X=20W-22W, 3X=24W-26W
Coming Soon!
Made With Injeanious StretchYou'll feel comfortable and held in all day in the Injeanious Stretch denim! These jeans feel soft thanks to the viscose content and boasts superior stretch and recovery.
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Made With Injeanious Stretch + 360For Injeanious Stretch + 360 flex styles: Stretch denim gets an upgrade with four-way stretch and incredible recovery. These jeans will hug and move with your body, and help you feel sculpted all day long.
Shipping & Returns
How Long Will It Take For My Order To Be Arrive?
Orders shipped within the USA will typically arrive within 3-7 business days. In rare cases, orders may be delayed due to weather or during peak holiday seasons. We'll provide a link in you confirmation email so you can easily check the status of your order at any time.
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We will gladly accept most unworn, unwashed merchandise with tags for return or exchange within 30 days from date of purchase for a refund of the cost of goods. We reserve the right to deny the refund or exchange if the merchandise does not meet the policies outlined in our full return policy.
Items not eligible for exchange or return include:


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Search through the list or calendar to find classes that fit your needs. After you purchase the A Sound Beginning Complete Package you will become a Member on our site. You can then log in with your Members account to register for upcoming classes.
ORANGE - On Your Mark, Let's Go (VIRTUAL CLASS)
ORANGE Class Focus - On Your MARK, Let's GO (VIRTUAL CLASS)
THIS IS THE CLASS THAT MUST BE TAKEN FIRST. Let's get started with the first steps on the Path to Success by:
- Using SOUND and SCENT to help provide a calm environment for your dog
- Learning how dogs communicate and how your own body language is interpreted by them
- Using marker based training for a totally positive approach to a healthy learning environment for both you and your dog
- Avoiding conflict - Safely prevent guarding of resources by learning how to handle food, toys, and objects of value
- Using a Safe Place to help your dog comfortably fit in to his new home
- Teaching acceptance of handling and grooming
- Increase good behavior by learning how to capture and reinforce
- Name Recognition (Attention)
- Sit (Say Please!)
- Touch (Management)
Note: Included with your purchase of the Complete Package you will receive a Clicker set and a Sniff-ITTM collar attachment to be used in future classes with your dog.
Class will begin promptly so please plan to log in 10 minutes before the class start time.
Event Properties
|Event date
|12-12-2022 6:30 pm CT
|Event End Date
|12-12-2022 8:00 pm CT
|Available Seats
|Cut off date
|12-11-2022 11:55 pm CT
|Maggie Fahner
|Number Hours
|1 1/2
|Virtual Online
Class Schedule
CLASSES are available as IN-PERSON (Chicagoland) or VIRTUAL (anywhere).
- Monday's -- 6:00pm CT (Virtual)
- Tuesday's -- 6:30pm CT (Geneva)
- Wednesday's -- 6:00pm CT (Virtual)


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Police: Partying teens trapped in NY walk-in vault
FALCONER, N.Y. — Authorities say four teenagers were apparently partying in a former law office in western New York when they got trapped for several hours in a walk-in vault.
Police say they received a call around 1 a.m. Friday from a person reporting that four people were stuck inside the vault in the village of Falconer, 60 miles south of Buffalo.
Rescue crews and a locksmith went to the building. The locksmith freed the teens, ages 18 and 19, after about four hours. Police say all four were checked out at a hospital.
Officials say the teens had permission to be inside the building. Authorities say they found a large quantity of alcohol and some marijuana on the premises, and charges are pending against the four.


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Conventional wisdom suggests that tablets would consume more data on mobile networks than smartphones, since the larger screen typically means higher resolution or more complex content is sent to the device. But the latest study from network analysis firm Arieso suggests just the opposite is true: top smartphones, including the iPhone 5, Galaxy S III, and HTC One X, are transferring far more mobile data than the iPad or Galaxy Tab 2 10.1.
iPhone 5 users, with a larger 4-inch retina display, Siri, and 3D navigational maps, seem to be gobbling up the most data of any smartphone. Arieso's data is presented in terms relative to iPhone 3G users; on average, iPhone 5 users pull down four times as much data. Galaxy S III users use three times as much, and HTC One X users use almost three times as much. Also of note, Galaxy S III users upload slightly more data than iPhone 5 users on average.
The analysis shows that less mobile data is being used on tablets. iPad users tend to use about 2.5 times as much data compared to iPhone 3G users. On the other hand, Galaxy Tab 2 10.1 users are pulling down just slightly less data than Galaxy S III users.
What seems to be the differentiating factor is LTE. The iPads analyzed by Arieso don't have it; the Galaxy Tab 2 10.1 offers it as an option. The smartphones using the most data in the study are also LTE-compatible models. When normalizing the data, Arieso said that usage patterns between smartphone users and tablet users are actually the same.
"Once you move away from raw consumption statistics, the most remarkable finding is the way in which people use smartphones and tablets," study author and Arieso CTO, Dr. Michael Flanagan said in a statement. "Regardless of device type and operating system, there is very little variation in the usage 'signature' between smartphone users and between tablet users."
As LTE allows data to be consumed at a faster pace, we aren't surprised by this revelation. Since smartphones fit in a pocket and are typically with the user at all times—unlike most tablets—it makes sense that smartphones would account for more overall volume of data use than tablets. But with smartphone and tablet devices using largely the same apps and capabilities, mobile data usage patterns from user to user should be about the same.