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.

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.

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.

Rental or Lease of Facilities and Equipment

This policy statement focuses on allowable rental or lease costs associated with facilities and equipment. Grantees may find this information useful when considering renting or leasing facilities and equipment for their program’s use. This policy statement also clarifies the term "less-than-arms-length" as it relates to property agreements.

Use of Program Income Alternatives

This publication provides a chart listing four uses of Program Income Alternatives with detail explanations and use. Grantees or delegate agencies will find this chart useful when deciding or making decisions on the use of program income.

Fraud, Waste, and Abuse

The HHS Grants Policy Statement identifies fraud, waste, and abuse of grants funds that includes embezzlement, misuse or misappropriation of property, and false statements by organizations or individuals. Grantees will find this information helpful in preventing financial abuses in their programs.

Determining the Value of Donated Space

This Internal Revenue Service (IRS) publication is designed to help donors and appraisers determine the value of property, other than cash, that is given to qualified organizations. Grantees may find this information useful when questioning the value of donated space. It also explains what kind of information a filer must have to support the charitable contribution deduction claim on a tax return.

Publication 4221, Compliance Guide for 501(c)(3) Tax-Exempt Organizations

The IRS has published an easy-to-use brochure that contains the information most tax-exempt organizations need in order to obtain and maintain their status. Grantees will find this information beneficial to their organizations. It provides references to other IRS publications and forms. It also provides special telephone numbers organizations can call for help on more complex issues.

The Application Budget

A detailed budget, which is consistent with instructions in the funding opportunity announcement and application instructions, is required as part of the application process. Applicants will find this information helpful in understanding the types of costs that are allowable under the program award.