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{:(pG- . Waivers - Waivers of the local match require- the following factors at the time of appli- ment are available in cases of cation. Waivers on this basis will be con- severe fiscal distress. If you are requesting sidered. case-by-case and may be granted a waiver, please indicate this in the in whole or in part or be denied based Background Information secti<;m and upon an evaluation of the particular cir- attach a detailed explanation of your cumstances. agency's current financial situation. . A current determination by another Guideflnes for VVaivers of Nort-fœeral Federal or state agency of qualifica- "Matching" Contributions for COPS tion for a waiver of matching funds Grants based upon fiscal distress. To maximize the number of communities . A declaration as a financially ctistressed that can take advantage of COPS grants, area by the state in which the applicant it is a policy of the COPS Office that is located. waivers will be granted only upon a sat- isfactory and documented demonstration . Budgetary imbalance or expenditure of severe financial distress. Requests for cutbacks resulting in significant waivers should be made at the time of reductions in other se¡;vices provided the application; post-award waivers will by the applicant or significant lay-offs be considered only in extraordinary cir- of applicant personnel. cumstances. . Extraordinary and unanticipated non- Whether or not a waiver is granted, all recurring expenses and! or loss of rev- grantees must develop and implement enue (including closure or relocation good-faith plans for continuing the of major employers) resulting in a funded activities after Federal assistance material effect on the applicant's fis- has stopped. cal condition. Applicants in any of the following cir- . Significant downgrading of applicant's cumstances at the time of the application bond rating for fiscal-related reasons. presumptively will be entitled to receive a waiver: . Filing for bankruptcy, receivership, or similar measure, with the request for . The applicant is declared bankrupt by relief pending. a court of law; or . Location within an area in which a . The applicant is placed in receivership, declaration of major disaster has been or its functional equivalent, by the made pursuant to the Robert T. Stafford state or Federal government. Disaster Relief and Emergency Assistance Act. Applicants not meeting either criterion for a presumptive waiver may seek to . Other events or conditions demon- demonstrate severe fiscal distress by strating severe fiscal distress. proving the presence of one or more of 4