Grants Management & Compliance
North Carolina state law (N.C.G.S. 143C-6-23 and 09 NCAC 03M) requires every non-state entity that is not subject to the requirements of the Local Government Commission (LGC) 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
This applies to non-profits and all other non-state entities that are not subject to the requirements of the LGC. Government entities including counties and local governments are not required to file these reports.
Reports Required for Each Reporting Level
Level 1: Less than $25,000 in state and federal pass-through funds |
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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 |
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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 |
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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 DPS_GrantComplianceReports@ncdps.gov |
Addition if $750,000 or more in state and federal pass-through funds (see also 2 CFR 200.501) |
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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. |