Federal grant documentation requirements

About

Federally funded contracts require a variety of documentation. The requirements listed on this page highlight some of the documentation and record-keeping required for most COVID relief grants and contracts. Each RFP/RFA will outline the necessary documentation to meet federal requirements.

Accounting methods

Expenditures must be recorded and documented using the cash or accrual basis of accounting using Generally Accepted Accounting Principles (GAAP).

System for award management registration 

Organizations receiving federal funds must maintain active registration with the System for Award Management (SAM). All award recipients must be verified using the Exclusions section of SAM.gov as being not suspended or debarred.

Monthly documentation and verification paperwork 

• General ledger/expenditure detail reports for the payment period.
• Hourly timesheets for employees charged to the contract, including those who are salaried 
• Client proof of program eligibility, such as self-certification of COVID impact form 
• Agency and client attestation forms certifying nonduplication of benefits 
• Detailed proof of expenses and payment, such as receipts, cash value card tracking form, payroll items (payroll reports, paystubs, hourly timesheets), and justification of expense 
• Proof of activities/events, such as sign-in sheets, meeting agendas, etc. 

Demographic and outcome data collection reporting 

King County is required to provide regular performance reporting and may ask organizations to provide information to support the following requirements: 

• Output measurement for programs in specific expenditure categories. 
• Annual performance reporting for significant programs, including output and outcome measures. The federal government encourages programs to provide data broken down by age, race, ethnicity, gender identity, and other demographic information. 

Subrecipient monitoring, management, and audit requirements 

Each contract with King County will denote Subrecipient “Yes or No”. Organizations that are determined to be a “Subrecipient - Yes” have additional federal requirements: 

• Training: New sub-recipients will be required to attend mandatory training. 
• Monitoring: All County requirements must be passed on to any subaward and subcontract. 
• Single audit: Organizations expending $750,000 or more of federal funds in their fiscal year must have a single audit conducted. This same threshold applies to subawards passed through by the organization. 
• Closeout: Within 90 days of the end of the agreed-upon period of performance, an organization receiving federal funds must supply copies of all financial and performance reports related to programs using federal funds. 
• Record retention: Organizations receiving federal funds must provide electronic copies of all the documentation discussed above and any other supporting documentation to the County and retain originals until December 31, 2032. (See 2 CFR 200 Uniform Guidance).