<div dir="ltr"><div class="gmail_default" style="font-family:verdana,sans-serif">Hello Karren,</div><div class="gmail_default" style="font-family:verdana,sans-serif"><br></div><div class="gmail_default" style="font-family:verdana,sans-serif">We do the same here in Georgia. We spend small amounts when it is awarded, but the majority is spent in the second year. It has been in practice for us since before my arrival. I hope this helps!</div><div class="gmail_default" style="font-family:verdana,sans-serif"><br></div><div class="gmail_default" style="font-family:verdana,sans-serif">Shannan</div></div><br><div class="gmail_quote gmail_quote_container"><div dir="ltr" class="gmail_attr">On Thu, Jun 5, 2025 at 12:10 PM Reish, Karren (MDE) via lstac <<a href="mailto:lstac@omls.oregon.gov">lstac@omls.oregon.gov</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div class="msg-5421500444278027209">
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<p class="MsoNormal">Thank you. We spend small amounts in the year before, but our fiscal year matches the federal so for MOE/Match accounting, we’ve done nearly all spending the 2<sup>nd</sup> year. I just wasn’t sure after doing it this way for years, if
that was the only reason. <u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal"><span style="font-size:11pt">Karren Reish<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt">Library Grants Coordinator<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt">Library of Michigan<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt">517-241-0021 /
<a href="http://www.mi.gov/lsta" target="_blank"><span style="color:rgb(5,99,193)">www.mi.gov/lsta</span></a>
<u></u><u></u></span></p>
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<p class="MsoNormal"><b><span style="font-size:11pt;font-family:Calibri,sans-serif">From:</span></b><span style="font-size:11pt;font-family:Calibri,sans-serif"> Jennifer Cowan-Henderson <<a href="mailto:Jennifer.Cowan-Henderson@tnsos.gov" target="_blank">Jennifer.Cowan-Henderson@tnsos.gov</a>>
<br>
<b>Sent:</b> Thursday, June 5, 2025 11:58 AM<br>
<b>To:</b> Reish, Karren (MDE) <<a href="mailto:ReishK@michigan.gov" target="_blank">ReishK@michigan.gov</a>>; <a href="mailto:lstac@omls.oregon.gov" target="_blank">lstac@omls.oregon.gov</a><br>
<b>Subject:</b> RE: [External][lstac] Spending LSTA allotment in 2nd year of federal fiscal year<u></u><u></u></span></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<strong><span style="font-family:"sans-serif 10pt",serif;color:black">CAUTION: This is an External email. Please send suspicious emails to
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<p class="MsoNormal"><span style="font-size:11pt;font-family:Calibri,sans-serif">Good morning!<br>
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</span><u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Calibri,sans-serif">We also only spend the 2<sup>nd</sup> year of the award, but it’s just been the procedure here for (what feels like) forever. I wasn’t aware that IMLS had told us to do it
that way, though, since other states spend in both years of the award.</span><u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Calibri,sans-serif"> </span><u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Calibri,sans-serif">Jennifer</span><u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Calibri,sans-serif"> </span><u></u><u></u></p>
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<p class="MsoNormal"><b><span style="font-size:11pt;font-family:Calibri,sans-serif;color:rgb(36,36,36)">New email:
<a href="mailto:Jennifer.Cowan-Henderson@tnsos.gov" target="_blank"><span style="color:rgb(5,99,193)">Jennifer.Cowan-Henderson@tnsos.gov</span></a>
</span></b><u></u><u></u></p>
<p class="MsoNormal"><b><span style="font-size:11pt;font-family:Calibri,sans-serif;color:rgb(36,36,36)"> </span></b><u></u><u></u></p>
<p class="MsoNormal"><b><span style="font-size:11pt;font-family:Calibri,sans-serif;color:rgb(36,36,36)">Jennifer Cowan-Henderson | Director of Planning and Development</span></b><u></u><u></u></p>
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<p class="MsoNormal"><b><span style="font-size:11pt;font-family:Calibri,sans-serif">From:</span></b><span style="font-size:11pt;font-family:Calibri,sans-serif"> lstac <<a href="mailto:lstac-bounces@omls.oregon.gov" target="_blank">lstac-bounces@omls.oregon.gov</a>>
<b>On Behalf Of </b>Reish, Karren (MDE) via lstac<br>
<b>Sent:</b> Thursday, June 5, 2025 9:35 AM<br>
<b>To:</b> <a href="mailto:lstac@omls.oregon.gov" target="_blank">lstac@omls.oregon.gov</a><br>
<b>Subject:</b> [External][lstac] Spending LSTA allotment in 2nd year of federal fiscal year</span><u></u><u></u></p>
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<p class="MsoNormal">Can anyone point to a 2 CFR 200 rule or IMLS documentation on why we use the funds in the 2<sup>nd</sup> year of the federal fiscal year. This morning, I am coming up blank other than that’s what IMLS tells us to do. Back to the coffee
pot. <u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:11pt">Karren Reish</span><u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:11pt">Library Grants Coordinator</span><u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:11pt">Library of Michigan</span><u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:11pt">517-241-0021 /
<a href="http://www.mi.gov/lsta" target="_blank"><span style="color:rgb(5,99,193)">www.mi.gov/lsta</span></a></span><u></u><u></u></p>
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</div></blockquote></div><div><br clear="all"></div><div><br></div><span class="gmail_signature_prefix">-- </span><br><div dir="ltr" class="gmail_signature"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><br><span><div dir="ltr" style="margin-left:30.75pt" align="left"><table style="border:none;border-collapse:collapse"><colgroup><col width="76"><col width="7"><col width="64"><col width="437"></colgroup><tbody><tr style="height:74.25pt"><td colspan="2" style="vertical-align:top;overflow:hidden"><p dir="ltr" style="line-height:1.2;text-align:right;margin-top:0pt;margin-bottom:0pt"><a href="https://georgialibraries.org/" target="_blank"><span style="font-size:11pt;font-family:Arial,sans-serif;color:rgb(17,85,204);background-color:transparent;vertical-align:baseline"><span style="border:none;display:inline-block;overflow:hidden;width:75px;height:75px"><img alt="logo with link to Georgia Public Library Service website" src="https://lh7-us.googleusercontent.com/OhU4YKaC2QubZGuJPgA2DRZqvhk0-HMUmdgMpjlzgRo1mTQ2r5RToJwtW3I0w4xtVusOuC9ci_AJviW9J4hkenUv7R7jydoPSUl17hQK1BFMZJIxBdbFaRuixKJrqJrgGkufwGVstnePMx6fESHVxdI" width="75" height="75" style="margin-left: 0px; margin-top: 0px;"></span></span></a></p></td><td colspan="2" style="vertical-align:top;padding:5pt;overflow:hidden"><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="font-size:13pt;font-family:Verdana,sans-serif;color:rgb(30,67,155);background-color:transparent;font-weight:700;vertical-align:baseline">Shannan R. 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