Types of Indirect Cost Rates

Grantees who are negotiating for an indirect cost rate should find this information helpful in determining which type would benefit their organization. The three types of indirect cost rates are provisional, predetermined, and fixed with carry-forward.

Five Steps to Risk Assessment

Risk management is a form of internal control that helps manage an organization and employees with a healthy approach. Grantees will find this promising practice useful when safeguarding the assets of their organization. It focuses on the risks and vulnerabilities in a workplace.

Carryover of Unobligated Balance

This publication provides clarification on the need to seek prior approval for carryover of unobligated funds. Grantees will find this information helpful if they have unobligated balances and have a need to address programmatic goals and objectives. Prior approval is necessary for written request for notice of award, offset of the current award, or subsequent award, and expanded authority.

Unrestricted Funds Narrative

Unrestricted funds are funds that are not considered program income and not generated by the Federal grant award or used to match that award. Funds expended by the program, but not generated using its assets, are not considered program income and are not governed by the cost principles. Grantee agencies will find this information useful when looking for other sources of income.

Summary of Accountability Requirements for Program Income

This chart from the HHS Grants Policy Statement provides the accountability requirements for program income based on income received and earned. Grantees and delegate agencies can benefit from reviewing this chart when managing financial program income.

What Is Cash Flow and How Should We Manage It?

This resource discusses cash flow, its management through projecting receipts and expenditures, and developing a cash flow budget. Nonprofit grantees may find this information useful in managing their cash flow.