Grants Management & Compliance

North Carolina state law (N.C.G.S. 143C-6-23 and 09 NCAC 03M) requires every non-state entity (including non-profit organizations, counties and local governments) that receives state or federal pass-through grant funds from state agencies to file annual reports on how those grant funds were used no later than three months after the end of the non-state entity’s fiscal year.  Reporting levels are based on the level of state financial assistance from all funding sources.
 
There are three reporting levels with different forms to be completed at each level, and there is an audit requirement for Level 3: 

Level 1: Less than $25,000 
Level 2: Between $25,000 and $499,999 
Level 3: ≥ $500,000
Level 3 addition: ≥ $750,000 

Reports Required for Each Reporting Level

Level 1: Less than $25,000 in state and federal pass-through funds

Certification form
State Grants Compliance Reporting for Receipts of less than $25,000
Send reports to DPS_GrantComplianceReports@ncdps.gov

 

Level 2: Between $25,000 and $499,999 in state and federal pass-through funds

Certification Form
State Grants Compliance Reporting for Receipts of $25,000 or more
Schedule of Receipts and Expenditures
Program Activities and Accomplishments 
Send reports to DPS_GrantComplianceReports@ncdps.gov

 

Level 3: $500,000 or more in state and federal pass-through funds

Certification Form
State Grants Compliance Reporting for Receipts of $25,000 or more
Schedule of Receipts and Expenditures
Program Activities and Accomplishments Report
Submission of required audit in accordance with Generally Accepted Government Auditing Standards (gao.gov/yellowbook)
Send reports to: AuditGrantReports@ncdps.gov

 

Addition if $750,000 or more in state and federal pass-through funds (see also 2 CFR 200.501)

State Grants Compliance Reporting for Receipts of $750,000 or more (in lieu of State Grants Compliance Reporting for Receipts of $25,000 or more)
Submit audit to: harvester.census.gov/facweb/
Make copies of audit available to public.