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Kidney Diseases, Urology and Hematology Research

Kidney Diseases, Urology and Hematology Research
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POST ASSISTANCE REQUIREMENTS
    · Reports
        Expenditures and other financial information must be retained for 3 years from the day on which the grantee submits the last financial status report for the report period.
    · Audits
        In accordance with the provisions of OMB Circular No. A- 133 (Revised, June 27, 2003), "Audits of States, Local Governments, and Nonprofit Organizations," nonfederal entities that expend financial assistance of $500,000 or more in Federal awards will have a single or a program-specific audit conducted for that year. Nonfederal entities that expend less than $500,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in Circular No. A-133. In addition, grants and cooperative agreements are subject to inspection and audits by DHHS and other Federal officials.
    · Records
        Project Grants: financial records, including documents supporting accounting records and substantive charges to each grant, must be maintained until at least 3 years after the end of the project or until audit is completed. National Research Service Awards: documentation of expenditures and other fiscal records must be kept readily available for examination by authorized Government personnel and must be maintained for 3 years following the submission of the annual expenditures report for that year.

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