“If It’s Not Documented, It Didn’t Happen” — How to Make Sure Your Grant Costs Are Supported

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The On-Demand recording will be available immediately upon purchase* as a link within a PDF file of the accompanying written materials. CDs and printed materials are shipped via USPS.

Good documentation is key to supporting federal grant transactions

When auditors question the allowability of costs charged to federal grants and subgrants, far and away the most common reason they give is that, at the time of the audit, the costs were not supported by what the auditors considered to be adequate documentation. That assertion can set off a burdensome process in which the sufficiency and reliability of documentary support is then debated at length by recipients, subrecipients and awarding agencies. Too often, after that torturous exercise, a lot of questioned costs can get turned into disallowed costs if the documentation is still deemed to be substandard.

Avoiding the situation is the obvious answer, but the problem for everyone involved is that the federal rules related to grant documentation are fairly ambiguous. They say things like costs must be “adequately documented” or that the grant accounting records must be “supported by source documentation.” But the details about how to do that are left to recipients and subrecipients to craft and, too often, for auditors to second guess. So, exploring what is actually required and adopting the best practices for meeting those requirements provides the antidote.

And that’s where this webinar can help. You’ll learn how to develop credible, reliable and defensible documentation for charges like:

• Employee salaries and wages
• Fringe benefits
• Professional consulting services
• Travel
• Equipment purchases and utilization
• Materials, supplies and withdrawals from central stores
• Facility leasing
• Building depreciation, use, operation and maintenance
• Third-party in-kind contributions
• Subawards
• Other direct costs

Level: Introductory/Intermediate
Prerequisites: Some knowledge of federal grant management and audit requirements is helpful but not necessary
Advanced preparation: None

Hand-out Materials

Attendees will receive presentation slides as well as access to background documents.

Course Instructor

BOB LLOYD is a respected authority on policies and practices affecting the award, administration and oversight of federal grants, contracts and subawards. Mr. Lloyd has nearly 40 years of experience in federal award implementation. Prior to starting his management consulting practice in Washington, D.C., in 1982, he served as the executive director of the Grants Management Advisory Service and held staff positions in two large federally funded organizations. Since then, he has been a consultant, trainer or advisor to award and audit units in sixteen federal award-making departments and agencies, and to recipient and subrecipient organizations and their professional advisors located in all 50 states, the District of Columbia, several U.S territories and 18 foreign countries. He is the principal author of several reference works on federal grants management and audits, and currently serves as contributing editor to Federal Grants News and Federal Auditing News, published jointly by Atlantic Information Services, NACUBO and NCURA. He also is a Charter Life Member of the National Grants Management Association and served on its Board of Directors for five years.

Who Should Attend?

• Grants managers
• Sponsored programs administrators
• Finance directors
• Accounting staff
• Program managers
• Internal auditors
• External auditors
• Research administrators
• Principal investigators

Allowable Charges

The costs of webinars sponsored by Federal Fund Management Advisor are allowable charges to your federal grants and subgrants. Each of the sets of federal cost principles issued by OMB for federal awards administered by state, local, and tribal governments, colleges and universities, and nonprofit organizations explicitly states that the costs of training for employee development and vocational effectiveness are allowable. For your records, the specific citations are:

• OMB Circular A-21 (2 CFR 220), Appendix A, Paragraph J.51—Colleges and Universities
• OMB Circular A-87 (2 CFR 225), Appendix B, Paragraph 42—State, Local and Tribal Governments
• OMB Circular A-122 (2 CFR 230), Appendix C, Paragraph 49(a)—Nonprofit Organizations

Shipping Information

CDs (and accompanying written materials) are shipped via UPS. Please give us your street address when you order (UPS does not deliver to PO boxes). You should receive your order within two weeks.* Shipping and handling cost is $12.

The On-Demand Recording will be delivered as a link within a PDF file of the accompanying written materials. Shipping will NOT be charged for this item.

• If you order the On-Demand Recording before the conference date (by itself or in combination with the live Webinar), you will be sent an email with the PDF file attached once the recording is available.*
• After the On-Demand Recording is available*, if you order on this website through our secure shopping cart, you will receive an email, immediately after submitting your order, with a link directing you to download the PDF file. If you order through our customer service department (by phone, mail, fax or email), you will be sent an email with the PDF file attached.

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*On-Demand recordings will be available within a week of the conference and CDs will be available within two weeks.

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