Post-Award Intelligence GM-MGT // 2026
Federal Grant Management
& Compliance
Winning the grant is step one. The compliance obligations that follow — closeout, audits, modifications, indirect cost recovery — are where most organizations are underprepared.
$1T+
in federal grants awarded annually
2 CFR 200
Uniform Guidance governs all
3 years
record retention after closeout
$1M
triggers Single Audit requirement
Federal Award Lifecycle
Application
Award
Post-Award ◀
Closeout
Audit
These guides cover the highlighted phases — everything that begins the day a Notice of Award is issued.
Extensions GM-MGT-002
30 days
No-Cost Extension: Rules, Process, and What Not to Do
Two types — automatic and prior-approval. "I have unspent money" is not a valid justification. Must request at least 30 days before the project period ends.
🔄 Mid-Award · Read Guide →
Audit GM-MGT-003
$1M
Federal Single Audit: The $1M Threshold
Any organization spending $1,000,000+ in federal awards in a fiscal year must have one. What auditors test, how findings are classified, and how to write a corrective action plan.
🔍 Annual · Read Guide →
Indirect Costs GM-MGT-004
10% → 40%
How to Negotiate Your Indirect Cost Rate (NICRA)
The de minimis rate is up to 15%. Negotiated rates reach 26–40%. On a $500K award that gap is $55K–$125K in unrecovered overhead. Most nonprofits never negotiate.
📊 Pre-Award / Ongoing · Read Guide →
Budget GM-MGT-005
25%
Budget Modifications: When You Need Prior Approval
Scope changes, key personnel reductions of 25%+, rebudgeting into equipment, new subawards — all require written agency approval before the change is made.
✏️ Mid-Award · Read Guide →
Personnel Costs GM-MGT-006
#1
Time & Effort Reporting: The #1 Audit Finding
Personnel costs are 60–80% of most grant budgets. Charging budgeted — not actual — effort is the most cited compliance failure in federal Single Audits. Here's what compliant documentation looks like.
🕐 Ongoing · Read Guide →
Cost Principles GM-MGT-007
7
Allowable vs. Unallowable Costs Under 2 CFR 200
Alcohol, lobbying, entertainment, fundraising, and fines are always unallowable — regardless of how program-related they seem. A seven-part test governs every cost you charge.
✅ Ongoing · Read Guide →
Subawards GM-MGT-008
$1M
Subrecipient Monitoring: Pass-Through Entity Obligations
Passing funds to a subrecipient doesn't pass your liability. Under 2 CFR 200.332, you remain financially responsible for their compliance — including their audit findings.
🔗 Post-Award · Read Guide →
Revenue GM-MGT-009
3
Program Income: Rules for Grant-Generated Revenue
Fees, registrations, rentals, and royalties from federally funded activities are program income subject to federal rules. Most organizations don't track it — then face repayment demands at closeout.
💰 Ongoing · Read Guide →
Procurement GM-MGT-010
$250K
Federal Grant Procurement: Thresholds & Competition Rules
$10K micro-purchase, $250K simplified acquisition, 4 sole-source justifications. Every vendor selection with federal funds must follow 2 CFR 200.317–327 — contract splitting is fraud.
🛒 Ongoing · Read Guide →
Uniform Guidance GM-MGT-011
2014
2 CFR Part 200: Uniform Guidance Explained
The single regulatory framework covering every federal grant since 2014. If you manage federal awards and haven't read 2 CFR 200, you're operating blind.
📋 Foundational · Read Guide →
Cost Sharing GM-MGT-012
3
Cost Sharing & Matching Requirements in Federal Grants
Voluntary committed cost share is binding. In-kind match must be verifiable. Falling short at closeout means clawbacks — even if you spent every federal dollar correctly.
🤝 Pre-Award · Read Guide →
Prior Approval GM-MGT-013
10%
Federal Grant Prior Approval: What Requires Agency Sign-Off
Changing key personnel, rebudgeting over 10%, altering scope — all may require written approval before you act. Acting first and asking later is an audit finding waiting to happen.
✋ Mid-Award · Read Guide →
Record Retention GM-MGT-014
3 years
Federal Grant Record Retention: What to Keep and How Long
3 years from final SF-425 submission — not from project end date. Personnel records, invoices, procurement files, time sheets: an auditor can ask for any of it years after the award closes.
🗂️ Post-Award · Read Guide →
Audit Findings GM-MGT-015
6
Federal Grant Audit Findings & Corrective Action Plans
A material weakness is not a death sentence — but a weak corrective action plan is. How findings are classified, what auditors actually test, and how to write a CAP that closes the loop.
🔎 Post-Award · Read Guide →
Subaward GM-MGT-016
2 CFR 200.331
Subaward vs. Contract: How to Classify Federal Pass-Through
Wrong classification carries real risk. A subaward imposes 2 CFR 200 on the recipient. A contract doesn't — but misclassifying a contractor as a subrecipient (or vice versa) triggers audit findings.
🔀 Pre-Award · Read Guide →
Performance Reports GM-MGT-017
Quarterly
Federal Grant Performance Reporting Requirements
Outputs vs. outcomes. What agencies actually read in your progress reports, why activity counts aren't enough, and how your final report affects your next competitive application.
📊 Ongoing · Read Guide →
Internal Controls GM-MGT-018
5
Internal Controls for Federal Grant Recipients
2 CFR 200.303 requires effective internal controls — but doesn't define them. What auditors test, the five COSO components, and what 'effective' actually looks like in a nonprofit's grants office.
🔒 Ongoing · Read Guide →
Equipment GM-MGT-019
$10,000
Equipment Purchased with Federal Grant Funds: Disposition Rules
Federal interest doesn't end when the project does. Equipment over the per-unit threshold ($5,000, raised to $10,000 for awards under the 2024 revision) bought with federal money stays subject to agency approval for disposition — sometimes for years after closeout.
🖥️ Post-Award · Read Guide →
Financial Management GM-MGT-020
3 days
Federal Grant Financial Management Standards
Separate accounts, allowable drawdowns, SF-425 reconciliation, the 3-day cash management rule. The financial management requirements in 2 CFR 200.302 exist for a reason — and auditors know when they're not followed.
💳 Ongoing · Read Guide →
2 CFR
Part 200
Part 200
The Uniform Guidance: One Document That Governs Everything
OMB's 2 CFR Part 200 is the single regulation that sets cost principles, administrative requirements, and audit standards for virtually every federal grant to nonprofits, universities, state agencies, and local governments. All five guides in this section trace their requirements back to it. The original text is at ecfr.gov — the guides here translate the regulatory language into actionable steps.
From Grant Intelligence Insights
Editorial Notice: Requirements governed by 2 CFR Part 200 and agency-specific terms — updated with each appropriations cycle. Always confirm with your Grants Management Specialist. Inaccuracies: dev@grantmetric.com
GrantMetric Intelligence Systems — Independent federal grant intelligence platform. Not affiliated with Grants.gov, the U.S. Department of Health & Human Services, or any government agency. Grant data is sourced from the Grants.gov API for informational purposes only; always verify opportunity details directly with the funding agency before applying. Some links on this site are affiliate links — we may earn a commission at no additional cost to you. Full Disclaimer · Last Reviewed: May 2026 · Data Methodology