Post-Award Intelligence GM-MGT // 2026

Federal Grant Management
& Compliance

Winning the grant is step one. The compliance obligations that follow β€” closeout, audits, modifications, indirect cost recovery β€” 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
$750K
triggers Single Audit requirement

Federal Award Lifecycle

Application
Award
Post-Award β—€
Closeout
Audit

These guides cover the highlighted phases β€” everything that begins the day a Notice of Award is issued.

Closeout ⏳ End of Award GM-MGT-001
Federal Grant Closeout: The Final 90 Days
Final SF-425, final progress report, returning unspent funds, equipment disposition, and record retention. The 120-day window starts whether or not you're ready.
Read Complete Guide β†’
120 days
closeout window
Extensions GM-MGT-002
30 days
No-Cost Extension: Rules, Process, and What Not to Do
Two types β€” automatic and prior-approval. "I have unspent money" is not a valid justification. Must request at least 30 days before the project period ends.
πŸ”„ Mid-Award Β· Read Guide β†’
Audit GM-MGT-003
$750K
Federal Single Audit: The $750K Threshold
Any organization spending $750,000+ 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.
πŸ” Annual Β· Read Guide β†’
Indirect Costs GM-MGT-004
10% β†’ 40%
How to Negotiate Your Indirect Cost Rate (NICRA)
The de minimis rate is 10%. Negotiated rates reach 26–40%. On a $500K award that gap is $80K–$150K in unrecovered overhead. Most nonprofits never negotiate.
πŸ“Š Pre-Award / Ongoing Β· Read Guide β†’
Budget GM-MGT-005
25%
Budget Modifications: When You Need Prior Approval
Scope changes, key personnel reductions of 25%+, rebudgeting into equipment, new subawards β€” all require written agency approval before the change is made.
✏️ Mid-Award Β· Read Guide β†’
Personnel Costs GM-MGT-006
#1
Time & Effort Reporting: The #1 Audit Finding
Personnel costs are 60–80% of most grant budgets. Charging budgeted β€” not actual β€” effort is the most cited compliance failure in federal Single Audits. Here's what compliant documentation looks like.
πŸ• Ongoing Β· Read Guide β†’
Cost Principles GM-MGT-007
7
Allowable vs. Unallowable Costs Under 2 CFR 200
Alcohol, lobbying, entertainment, fundraising, and fines are always unallowable β€” regardless of how program-related they seem. A seven-part test governs every cost you charge.
βœ… Ongoing Β· Read Guide β†’
Subawards GM-MGT-008
$750K
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 β€” including their audit findings.
πŸ”— Post-Award Β· Read Guide β†’
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 β€” then face repayment demands at closeout.
πŸ’° Ongoing Β· Read Guide β†’
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 β€” contract splitting is fraud.
πŸ›’ Ongoing Β· Read Guide β†’
2 CFR
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 β€” the guides here translate the regulatory language into actionable steps.

From Grant Intelligence Insights

Reporting
Federal Grant Reporting Requirements
Budget
Grant Budget Justification Guide
Indirect Costs
Understanding Federal Indirect Costs
Setup
SAM.gov Registration Guide

Editorial Notice: Requirements governed by 2 CFR Part 200 and agency-specific terms β€” updated with each appropriations cycle. Always confirm with your Grants Management Specialist. Inaccuracies: dev@grantmetric.com

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