Federal Grant Management and Reporting

Federal assistance can take many forms including grants, loans, and non-cash awards such as supplies and equipment.   Recipients of federal assistance must comply with requirements that govern the allowable uses of the funding and many administrative areas such as cash management, matching, supplanting, procurement, and reporting.  Recipients of federal assistance must prepare a Schedule of Expenditures of Federal Awards and arrange for an audit of their federal assistance under OMB Circular A-133 when they spend $500,000 or more in federal awards in a year.

Resources

Grant Writing and Administration - This is Municipal Research and Services Center of Washington’s main page to assist Washington local governments in locating and obtaining federal, state, and private foundation grants. It includes resources on grant writing and grant administration as well as general information sources.

Suspension and Debarment List - Find out if a vendor or subrecipient is suspended or debarred from participating in federal awards.

Code of Federal Regulations - Research the Code of Federal Regulations (CFR).

Federal Circulars - Download circulars from the U.S. Office of Management and Budget (OMB) including:  A-87 (Cost Principles); A-102 (The Common Rule), and A-133 (Audits of Federal Awards).

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internal control CHECKLISTS

This page contains internal control checklists to help management assess the design and effectiveness of internal controls over federal funds.  These are suggested controls from the U.S. Office of Management and Budget (OMB).

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Best practices

This page contains guidance from several popular federal and state agencies.  While these examples can be applied to many grant programs, we recommend grantees discuss their grant management practices with their grantor agencies to ensure all requirements and expectations are being met.

Developing An Indirect Cost Rate

Developing Cost Allocation Plans And Indirect Cost Rates For Agreements With The Federal Government - This guide from the U.S. Department of Health and Human Services (HHS) gives detailed information and examples for preparing indirect costs rates for state and local governments.  HHS is the primary cognizant agency over indirect cost rates.

Best Practices Manual For Reviewing Cost Allocation Plans And Indirect Cost Rate Proposals - This guide from the U.S. Department of Health and Human Services gives tips for auditors when they review state and local government cost allocation plans and indirect cost rates.

Indirect Cost Rate Determination for Non-profit Organizations - This guide from the U.S. Department of Labor gives detailed information and examples of preparing indirect cost rates for non-profit organizations.  Many local governments and state agencies pass federal funds down to non-profit subrecipients.

Grant Handbooks For Pass-Through Programs In Washington

WSDOT Local Agency Guidelines and Construction Manual - This link provides guidance from the Washington State Department of Transportation for managing grant-funded highway construction projects.

Community Development Block Grant Handbook - This Washington State Department of Commerce handbook gives guidance and examples for administering CDBG grant projects.

EPA Drinking Water Loans and Grants - This links provides guidance from the Public Works Board for federal grants and loans sponsored by the EPA.

Medicaid Administrative Match - This DSHS site gives guidance for schools and local health jurisdictions that claim payroll and operating costs under the Medicaid Match program.

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Useful Links

CFDA Numbers - Find Catalog of Federal Domestic Assistance (CFDA) numbers.

Find a Federal Agency - A convenient listing of common Federal agency websites.

USA Spending - Find out where federal grants are being spent around the nation under the Transparency Act.

Federal Clearinghouse - Submit and monitor the Data Collection Form.

Apply for a Federal Grant - This is a popular source to find and apply for federal grants.

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