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Grant Accountability Requirements

Record Retention

Match Requirements

Indirect Costs

Program Advances

Co-mingling of Funds

Reporting Irregularities

Supplanting of Funds

Year-End Closeout


Record Retention

All financial records and supporting documents shall be retained by your agency for three (3) years following the closure of the agency’s most recent audit report.

The following are exceptions to the standard record retention period:

  • If any litigation, claim, audit, or other action involving the records has started before the expiration of the 3-year period, the records must be retained until all issues involving the records have been resolved and final action taken.
  • When notified by the CVAD, the Federal awarding agency, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period.
  • Records for real property and equipment acquired with Federal funds must be retained for 3 years after the final disposition, replacement or transfer.
  • When records are transferred to or maintained by the Federal awarding agency or pass-through entity, the 3-year retention period requirement is not applicable to the non-Federal entity.
  • When required for program income earned after the period of performance, the retention period starts from the end of the non-Federal entity’s fiscal year in which the program income is earned.
  • Indirect cost proposals submitted for negotiation must be retained for 3 years from the date of submission.
  • Indirect cost proposals not required to be submitted for negotiation must be maintained for 3 years from the end of the fiscal year covered by the proposal.

Match Requirements

Federal Grant funds may be used to pay the pre-set percentage of the cost of a project. The pre-set percentages are noted below by funding stream. The remaining non-federal share must be in cash or in-kind from non-federal funds, unless otherwise noted.

Match must be directly related to the project goals and objectives and must be documented in the same manner as grant funded activities.

The Program’s assigned Financial Risk Level Designation (see Chapter XXI Subgrantee Monitoring[kb1] ) will determine which matching expense items will need to include supporting documentation through the VSS claims reimbursement process. VSS staff can always request more documentation, clarification, or determine if the match meets funding stream requirements.

Allowable match can be cash or in kind and must meet the following criteria:

  1. Restricted to the same use of funds as allowed for the Federal funds
  2. Applicable to the program, allocable, allowable, reasonable and necessary
  3. Be in accordance with Generally Accepted Accounting Principles (GAAP)
  4. Cannot be used to match another Federal grant
  5. Cannot be from a Federal source
  6. Conform to special grant limitations and restrictions (for example, some grants require cash match)
  7. Be shown in the approved budget


Funds required to pay the non-federal portion of the cost of each project must be in addition to funds that would otherwise be available for the project.


The purpose of program match requirements is to increase the amount of resources available by the programs to serve victims. A 20% cash or in-kind match is required. This match percentage is based on the total cost of each VA program (VA award plus match). This match must be from non-federal sources, except as provided in the most recent Office of Justice Programs Financial Guide. All funds designated as match are restricted to the same uses as the VOCA funds and must be expended within the contract period. Tribes and Tribal Governments are not required to provide match.


VA programs must maintain records that clearly show the source, the amount, and the period during which the match was allocated. The basis for determining the value of personal services, materials, equipment, and space must be documented. Volunteer services must also be documented.

Match Waiver Process- (VOCA only)

If a grantee anticipates difficulty meeting the match requirement on a VOCA award, a request for a match waiver may be submitted to CVAD. Match waiver requests will only be considered before a contract has been issued, at the start of a project period. A partial, or full match waiver may be requested for each one-year increment, up to the full three-year grant cycle. Match waivers are considered by the Program Administrator and/or CVAD Director on a case-by-case basis and approval will be determined based on a well-justified hardship. Approval considerations include, but are not limited to:

  1. Who is being served by the project? (e.g. priority underserved victims as identified by CVAD in the grant solicitation-veterans, communities of color, elder Iowans, limited English proficient (LEP) victims, rural victims, LGBTQIA+ identifying victims, etc.).
  2. Practical and/or logistical obstacles to providing match (e.g. public agencies that do not engage in private fundraising and may have limitations on soliciting contributions).
  3. Local resource constraints (e.g. recent loss of local fund sources or a rural or impoverished community with limited funding availability).
  4. Increases to VOCA funding levels, whereas local funding availability has not increased to the same degree.
  5. Past ability to provide match (CVAD generally expects programs to provide a similar amount of match as provided the previous grant year unless the Program can document a significant change in circumstances).
  6. Length of time the program has been providing services (e.g. Is this a new project/service?).

To request a match waiver, grantees must send a match waiver justification request on agency letterhead to CVAD via email to the Program Administer ( containing the following:

  1. Legal name of the agency requesting match
  2. A brief description of the agency, project and services to be provided
  3. A justification explaining the hardship reason for the match waiver request
  4. Amounts:
    1. Total amount of match required based on VOCA fund award
    2. Total amount of match the agency is able to provide, broken out by in-kind and cash match.
    3. Amount of match the agency is requesting to be waived
    4. Amount of match provided in the prior grant year for the same project (if applicable).
  5. Time period for which the match waiver request is being made (e.g. one year, two years, or the full three-year grant cycle)
  6. Signatures from both the agency’s Executive Director and Board Chairperson

An agency can include more than one match waiver request in the same letter as long as each request is separately detailed and includes the information requested in 2-5 from the list above.          

CVAD will respond to the match waiver request within 10 business days. Notification will be made electronically via email, or via the grants management system. The decision of CVAD shall constitute final agency action.

If a grantee with an approved match waiver wishes to renegotiate the terms of the waiver during the project period, an electronic request must be made to CVAD outlining the justification for an amended match waiver (e.g. additional unanticipated hardship during the project period). This request will be considered by the Program Administrator and/or CVAD Director and a decision will be rendered electronically, within one business week.


Programs are required to provide 20% match from non-federal sources for each year of funding. The match percentage may be cash or in-kind. All funds designated as match are restricted to the same uses as the FV funds and must be expended within the contract period. Tribes and Tribal Governments are not required to provide match.


FV programs must maintain records that clearly show the source, the amount, and the period during which the match was allocated. The basis for determining the value of personal services, materials, equipment, and space must be documented. Volunteer services must also be documented.


Governmental programs are required to provide 33.333% (0.33333) match from non-federal sources based on the VW award amount. Non-profit, nongovernmental victim services programs, tribes and tribal governments are not required to make match. All funds designated as match are restricted to the same uses as the VW funds and must be expended within the contract period.


VW programs must maintain records that clearly show the source, the amount, and the period during which the match was allocated. The basis for determining the value of personal services, materials, equipment, and space must be documented. Volunteer services must also be documented.


There is no requirement for matching funds for SASP funds.

Iowa Domestic Abuse (DA) funds and Iowa Sexual Abuse (SA) funds

There is no requirement for matching funds for Iowa Domestic Abuse and/or Iowa Sexual Abuse funds.

Match Calculations

In order to calculate the VOCA and FVPSA match, multiply the award amount by the relevant percentage (25%). As stated above, match must be from non-federal sources based on the VA or FV award amount. Below are a few examples of determining match:

$100,000 FV Award X 25% = $25,000

$150,000 VA Award X 25% = $37,500

To calculate STOP VAWA match requirement, divide the award amount by three (3). As stated above match must be from non-federal sources based on the VW award amount. Non-profit, nongovernmental victim services programs are not required to make match. Below are a few examples for determining match for any government program receiving STOP funding:

$3,000 VW Award /3 = $1,000

$21,000 VW Award /3 = $7,000



Cash Match: Cash match (hard) includes actual cash spent by the grant recipient for project-related costs. Accounting records must be verifiable and trace back to source documentation including cash receipts journal, general ledgers, deposit tickets, bank statements, copies of checks/donations, and documentation that the cash match is not from a Federal source and is not being used to match any other grants.

Cash match may be applied from the following sources:

  1. Funds from State and local units of government that have a binding commitment of matching funds for programs or projects.
  2. Funds contributed from private sources.
  3. Program income and the related interest earned on that program income generated from projects may be used as match provided it is identified and approved prior to making an award.
  4. Funds appropriated by Congress for the activities of any agency of a Tribal government or the Bureau of Indian Affairs performing law enforcement functions of Tribal lands may be used as matching funds.
  5. Salaries and benefits for staff performing grant work related to the scope of the funded project, but who are funded by other non-federal sources.
  6. Otherwise authorized by law.



In-Kind Match: In-kind match does not involve cash. "In-kind" is the value of something received or provided, which is beneficial to the program, but for which no cash exchanges hands. Since it is much easier to raise in-kind match than it is cash match, federal and state guidelines regarding in-kind are strict and require careful documentation. In-kind contributions must be verifiable from grantee records, necessary and reasonable, allowable and not included as a contribution under any other federal award. Examples of allowable in-kind contributions include, but are not limited to:

  1. Donations of expendable equipment
  2. Office supplies
  3. Workshop or classroom materials
  4. Work space
  5. Monetary value of time contributed by volunteer professional and technical personnel and other skilled and unskilled labor if the services they provide are an integral and necessary part of a funded project.
    1. The value placed on donated services must be consistent with the rate of compensation paid for similar work in the organization or the labor market.
    2. Fringe benefits may be included in the valuation.
    3. The value of donated space may not exceed the fair rental value of comparable space in a privately-owned building in the same locality.
  6. The reasonable value of other donated tangible goods may be used as match. For example, a program may receive donations of used clothing, the reasonable value of which may be used. A funded shelter may also receive donations both from individuals and from companies of food, items such as shampoo and toothpaste for use by victims, toys, supplies such as diapers or formula for victims’ children, and supplies for the program itself such as furniture or computers.

In-kind Match Documentation: Must meet the same standards as documentation for other expenditures. Generally speaking, the documentation should be of the same type as that used if the expense were to be paid directly from agency funds (i.e., original receipts). 

Clarification: The in-kind donation cannot be recognized as match (in-kind expense) until it is used for the project.

  1. All in-kind matching contributions must be supported by documentation that shows how the value of the contribution was derived. The agency must be able to provide supporting documentation to substantiate the amount shown as in-kind expense.
  2. To document the value of a new item, staple the store receipt to the in-kind donation receipt. If the store receipt is not available, include as much information on the in-kind receipt as possible so that the ‘new’ value can be documented. Suggestions include: the brand name, size, model number and computer print-out from store to establish the price of the item.
  3. To document the value of a used item, use a basis for valuation such as IRS Publication 561 Determining the Value of Donated Property or the Valuation Guide for Goodwill Donors Goodwill.orgSpecific itemized information about the donated item will need to be included so that the value can be verified. For example, ‘table’ is not sufficient. Include information to distinguish different types of donations: kitchen table, coffee table, or end table. Another example is ‘clothing.’ Itemize and describe the clothing on the in-kind receipt: a woman’s shirt, man’s dress pants, child’s coat, etc.
  4. Grant recipients must utilize a tracking system which clearly shows the source, the amount, the use of these matching funds, as well as the period during which the funds were utilized in direct support of the project.
  5. The grantee must keep in their grant file an In-kind Receipt which should list, at a minimum, the following items:
    1. Agency Name
    2. Donor name
    3. Donor address
    4. Date of donation
    5. Location of donation
    6. Detailed description of item/service
    7. Purpose for which contribution was made
    8. Value of contribution
    9. Basis for valuation (how value was determined)
    10. Who made the determination
    11. Signature of donor if possible
    12. Name of employee accepting the donation
    13. Signature of employee accepting the donation​

The basis for determining the value of personal services, materials, equipment and space must be documented.

Each grant recipient must use a tracking system which clearly shows the source, the amount, the use of these matching funds, as well as the period during which the funds were utilized in direct support of the project.

Volunteer Tracking: Volunteer services must be documented and supported by the same methods used by the agency for its own employees. Grant programs using volunteers as in-kind match must ensure the volunteers are performing allowable activities.

NOTE: The Fair Labor Standards Act defines volunteer as “an individual who performs hours of service for a public agency for civic, charitable, or humanitarian reasons without promise, expectation, or receipt of compensation for services rendered…” 29 CFR 553.101(a). “The 1985 Amendments provide that employees may volunteer hours of service to their public employer or agency provided ‘such services are not the same type of services which the individual is employed to perform for such public agency.’ The phrase ‘same type of services’ means similar or identical services.” 29 CFR 553.103.

Match Calculation Document[MJ[2] 

Indirect Costs

Your agency can elect to charge an indirect rate to your CVAD funded grant(s). If you are not familiar with indirect costs, please read the following information.

Defined under 200.56 Indirect Costs, Indirect (F&A) costs means those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.

The Uniform Administrative Requirements allows any non-Federal entity that has never received a negotiated indirect cost rate to elect to charge a de minimis rate of 10% of modified total direct costs (MTDC) which may be used indefinitely. If a non-Federal entity chooses to charge the 10% de minimis rate, then the non-Federal entity must use this rate consistently for all Federal awards until such time as the non-Federal entity chooses to negotiate for a rate.

2 CFR 200.412 Classification of costs

There is no universal rule for classifying certain costs as either direct or indirect under every accounting system. A cost may be direct with respect to some specific service or function, but indirect with respect to the Federal award or other final cost objective. Therefore, it is essential that each item of cost incurred for the same purpose be treated consistently in like circumstances either as a direct or an indirect cost in order to avoid possible double-charging of Federal awards.

What type of indirect base can the Program apply the 10% de minimis towards?

2 CFR 200.414(f) states that an eligible non-Federal entity which elects to charge the 10% de minimis may only apply the rate to Modified Total Direct Costs (MTDC). The MTDC as a base removes "distorting items" (i.e. capital expenditures, contracts, and subgrants). Non-Federal entities are allowed to charge the 10% de minimis to the first $25,000 of its subgrants and contracts.

What this means for your program?

If your agency has a federally negotiated indirect rate, the agreement must be included as part of your grant application or sent to your grants specialist. If your agency  does not have a federally negotiated indirect rate and wishes to use the de minimis rate of 10%,  the agency  must notify VSS by completing the CVAD Indirect Costs Rate Form[kb3]  and include it with the grant application email it to your grants specialist.


Your grant amount will not change if you charge an indirect rate to your project. The calculation to determine direct costs from your award amount is = Total award amount divided by 1.10 (for 10%).


This is an example of how to determine what portion of your award is direct and what portion is indirect

Award amount = $100,000

Direct amount= $90,909 ($100,000 / 1.10)

Indirect amount = $9,091 (90,909 x 10%)

Award amount ($90,909 + $9,091 =$100,000)

Indirect costs are always a percentage of the MTDC. MTDC are the total direct costs minus certain costs that cannot be included when calculating indirect costs, such as capitalized equipment and amounts of subcontracts greater than $25,000.

Your agency does not have to show documentation for indirect costs when submitting claims, or when CVAD conducts desk audits or on-site financial monitoring.

Indirect costs can be calculated on both grant funds and on claimed match.

Indirect costs charged on grant funds can be waived and used as match. If your program struggles to meet match, it can waive collecting indirect costs and use the value as match.

Costs are either direct or indirect. Direct costs are specific to a project/grant. If you didn’t have the grant/project, you likely wouldn’t have the expense. Indirect costs are basically the costs of doing business, also called overhead or administrative costs. Indirect costs are not tied to a specific grant. Programs, which are 100% funded by CVAD could, in theory, have nearly 100% of their grant funds be direct funds, because almost all funds are allocable to the CVAD grant(s), except fundraising, lobbying and prevention services.

As stated earlier, there are no universal rules for classifying costs as direct or indirect; however, the costs must be consistently applied. A cost can’t be a direct cost on one project and an indirect cost on another project. Here are a few examples of each:

Cost Category

Direct or Indirect


Salary and benefits of staff who work directly with programs


The program has the benefit of the person working specifically for the grant. It is easy to allocate time/expenses to the project. If the staff works on more than one project, he/she can allocate the time spent on each project.

Executive Director and other administrative staff, such as finance, IT, marketing, HR, etc. salary and benefits

Indirect – generally 

It is more difficult to allocate directors’ time to various funding sources, since directors are responsible for all aspects of the agency.

Office supplies


Office supplies are a part of doing business. It is expected your agency would have sufficient supplies to do business. It is difficult to allocate the cost of pens, paper or toner to specific projects.

Project supplies


You would not have the expense if you didn’t have the project. These are not general office supplies. Project supplies are specific to a project.

Rent, utilities, maintenance, repairs, phone, Internet, audit, insurance

Indirect, unless shelter

Shelter expenses directly benefit the program and the listed expenses (except audit and maybe some insurance) are not shared with other programs. If the shelter went away, these expenses would go away.

Sample budget using 10% de minimis rate

Budget Item

CVAD Budget 

Match Budget


Personnel costs (salaries and fringe for direct grant work)



All of personnel are included in MTDC)

Travel (directly related to grant)



All travel is included in MTDC

Subcontract for victim services – not a vendor



Only the first $25,000 is included MTDC.

Client Assistance



All client assistance is included in MTDC

Total direct costs

$129,000 (all costs)

$13,500 (all costs)

The total of all direct costs.

MTDC (exclude costs on contractor greater than $25,000)

$104,000 ($129,000 minus $25,000. You can charge indirect costs on the first $25,000 of a contract)

$13,500 (same as above since there are no costs excluded)

MTDC (modified total direct costs) = total direct costs minus excluded costs.

Indirect rate 10% of MTDC



$104,000 x 10% CVAD

$13,500 x 10% Match

Total budget

$139,400 ($129,000+$10,400)

$14,850 ($13,500+$1,350)

$139,400 = total direct costs + indirect costs (CVAD budget)

$14,850 = total direct costs + indirect (match budget)

In the example above, we only included costs directly allocated to grant activities. Any costs not easily allocated to grant activities as office supplies, utilities, toner, executive director salary/benefits, telephone/Internet or maintenance/repairs are often included as part of the indirect costs.

You can include the value of indirect costs on your match budget. In the budget example above, the agency anticipates claiming $1,350 of indirect costs to meet their match requirement.

For this purpose, subcontractors are associated with providing specific program needs, vendors provide general services and are not associated with a grant program i.e., copier, maintenance.

Example of a claim (simplified) using indirect costs:

Budget Item

Monthly claim 

Match Budget


Personnel costs



Actual costs divided between grant and match




Actual costs divided between grant and match

Contract expense



Actual contract costs

Client Assistance



Actual costs

Total direct costs

$60,187.72 (all costs)

$1,453.17 (all costs)

The total of all direct expenses

MTDC (exclude costs on contractor greater than $25,000)

$35,812.72(You can charge indirect costs on the first $25,000 of a contract)

$1,453.17 (same as above since there are no costs excluded)

MTDC – excludes contract costs more than $25,000

Indirect rate 10% of MTDC



$35,812.72 x 10% CVAD

$1,453.17 x 10% Match

Total Claim

$63,698.99 ($60,187.72+3,581.27)

$1,598.48 ($1,453.17+$145.31)

For this claim the agency contributed $1,598.48 in match.

In the above example, the claim follows the budget. Actual costs that will be charged to the grant (reimbursed) and credited to match is what is submitted.

If the agency decides to waive collecting indirect costs (not be reimbursed for them) CVAD would reimburse only the total direct costs ($60,187.72) and $3,581.27 could shift to the match column. This is a good option for a program who typically struggles to meet match. The grant amount won’t change. The budget will only include direct costs and your match budget will include waived indirect costs from the grant budget. If the program does not struggle to meet match, using waived indirect as match is not something likely to be considered.

Finally - If an agency chooses to use an indirect rate, it must be used consistently for all their programs. Once a cost is considered an indirect cost, it can’t also be a direct cost. Your agency does not have to apply for the de minimis rate. Your agency does not have to provide backup documentation for indirect costs. Indirect costs, once reimbursed to your agency are generally unrestricted funds. Upload the CVAD Indirect Costs Rate Form[kb4]  in if you chose to use the de minimis rate.

Please email or call with questions 515-725-4130.

Program Advances
The Iowa Attorney General’s Office, Victim Services Support Program offers, on a limited basis, the opportunity for a funded agency to apply for, and receive, advance grant funds. Advance grant funds are provided to funded agencies or programs in advance of their first claim for reimbursement. The purpose of advance funds is to assist programs with limited operating funds to pay for essential expenses, such as payroll.

Application for advance funds: An agency/program wishing to apply for advanced funds must send an email to its assigned grant monitor/community specialist. The email request for an advance in funding must include the following items: 1) name of agency, including pertinent contact information for the executive director and the fiscal director; 2) name/title of program; 3) a formal request for advance funding, detail the need for the advance and why the agency/program would endure a hardship of the advanced were not funded; and 4) an agency budget and most recent audit.

Advance Claim Voucher – The agency/program must complete the advance claim voucher form.

How advance funds are paid back: Funded programs submit regularly claims, (usually monthly) and are paid on a reimbursement basis for actual funds spent. Funds advanced to an agency/program are deducted from the final agency/program claim.

Commingling of Funds
Neither the DOJ Financial Guide nor the Uniform Requirements (2 CFR 200) require the physical separation of cash deposits; however, all recipients of grant funds must ensure agency funds and federal funds are accounted for separately. The accounting systems of all grant recipients must ensure that:

  1. Agency funds are not commingled with funds from other Federal agencies.
  2. Commingling funds on either a program-by-program basis or project-by-project basis are prohibited.
  3. Funds specifically budgeted and/or received for one project may not be used to support another. The grant recipient must establish a system to provide adequate fund accountability for each project.

Reporting Irregularities; Fraud
If you know about waste, fraud, abuse, conflict of interest, bribery, gratuity, or other similar misconduct, or whistleblower reprisal relating to a CVAD employee, program, contract, or grant you may report it CVAD. To contact the Crime Victim Assistance Division:


Office of the Attorney General of Iowa
Crime Victim Assistance Division
Lucas State Office Building
321 East 12th Street
Des Moines, IA 50319

Phone: 515-281-5044
Toll-Free: 800-373-5044
FAX: 515-281-8199


Fraud, waste or abuse claims involving federal funds administered by CVAD must adhere to the following regulations. The grant recipient must promptly refer to the DOJ Office of Inspector General any credible evidence that a principal, employee, agent, contractor, subgrantee, subcontractor, or other person has either:


  1. Submitted a false claim for grant funds under the False Claims Act; or
  2. Committed a criminal or civil violation of laws pertaining to fraud, conflict of interest, bribery, gratuity, or similar misconduct involving grant funds.  

Potential fraud, waste, abuse, or misconduct should be reported to the OIG by:


Mail:              Office of the Inspector General

U.S. Department of Justice

Investigations Division

950 Pennsylvania Avenue, N.W.

Room 4706

Washington, DC 20530



Hotline         (contact information in English and Spanish): (800) 869-4499 

Hotline fax: (202) 616-9881 

For additional information, please visit the DOJ OIG website.


Supplanting of Funds
Federal funds must be used to supplement existing funds for program activities and not replace those funds, which have been appropriated for the same purpose. Potential supplanting will be the subject of application review, as well as pre-award review, post-award monitoring, and audit. If there is a potential presence of supplanting, the grant recipient will be required to supply documentation demonstrating the reduction in non-Federal resources occurred for reasons other than the receipt or expected receipt of Federal funds.

Year-End Closeouts
Programs have 30 days after the end date of the subgrant period to summit their final invoice. It is recommended Programs start this process once all monies have been spent. This will assist in accurate reporting of financial information on the final invoice.

Any unspent funds at the end of the contract period will revert to the VSS Program unless funding requirements, rules, or law prohibit the funds from being spent beyond the contract time frame.


Costs reimbursed will not exceed the approved budget.


  1.  Final invoice/claim: The final claim is to be submitted within 30 days after the end of the subgrant period. The final claim can include all allowable expenses from the entire subgrant period as long as the expenses were not previously submitted/requested.
  2. All match requirements must be met by the end of the subgrant period and submitted with the final invoice/claim if not submitted prior to the final invoice/claim.
  3. Final Performance Report: This report should be prepared in accordance with instructions provided by CVAD within 45 days from the end of the subgrant period. The final claim will not be paid until receipt of this report.

All private agencies agree to perform an audit in accordance with Iowa Code Section 11.36 audit requirements.


Audit reports are due by March 31, of each year to:

Accounting Department
Crime Victim Assistance Division

Lucas State Office Building

321 East 12th Street

Des Moines, IA 50319


Organizations expending more than $750,000 are subject to audit requirements as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals and Audit Requirements for Federal Awards.

Programs expending less than $750,000 in federal funds must have an audit conducted in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

All grant recipients will provide for an independent audit report on an annual basis as required by Office of Management and Budget (OMB), Uniform Administrative Requirements and the OCFO Financial Guide. It will comply with the organizational audit requirements and further understands and agrees that funds may be withheld, or other related requirements may be imposed, if outstanding audit issues (if any) are not satisfactory and promptly addressed as further described in the current edition of the OVW Financial Grants Management Guide and the OCFO Financial Guide.

The grant recipient must comply with all federal and state grant audit requirements including The Single Audit Act Amendments of 1996; 2 CFR Part 200, as amended; and any other applicable law or regulation, and any amendment to such other applicable law or regulation which may be enacted or promulgated by the federal government.


If the grant recipient is a local government or non-profit organization and expends $750,000 or more in federal awards (from all sources including pass-through awards) in the organization fiscal year (12 month turnaround reporting period), the grant recipient is required to provide the appropriate single or program specific audit in accordance with the provisions outlined in 2 CFR Part 200.501.


If the grant recipient expends total federal awards of less than the threshold established in 2 CFR 200.501, it is exempt from federal audit requirements for that year, but records must be available for review or audit by appropriate officials (or designees) of the federal agency, State Agency and Government Accountability Office (GAO).

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