Administrative Grant Closeout

080.FFM.L2.02 Administrative Grant Closeout
End-to-End Business Process: 080 Apply-to-Perform (Grants Management)
Business Scenario(s) Covered
  • Administrative Grant Closeout
Business Actor(s)
Program Office; Finance Office; Award Recipient
Synopsis
An accrual liability for a previous grant award is established by a federal agency. An expected financial and performance report and invoice are not received by the agency. The Award Recipient is determined to be no longer operating and the award is administratively closed.
Assumptions and Dependencies
  1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems.
  2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual.
  3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used.
  4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string.
  5. Relationships between use cases are described in the Framework for Federal Financial Management Use Cases found in the related overview document.
  6. All predecessor activities required to trigger the Initiating Event have been completed.
  7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance with OMB A-11, Section 150.2.
  8. No illegal activity occurred against the terms of the grant agreement.
  9. The Award Recipient has been paid for all work that has been invoiced.
  10. The Award Recipient has received no payments to which it was not entitled.
  11. No commitments or obligations have been made for future fiscal years.
FFMSR ID Reference(s) 1.1.2; 1.1.4; 2.2.1
Initiating Event

Agency learns the Award Recipient is no longer operating.

USE CASE 080.FFM.L2.02 ADMINISTRATIVE GRANT CLOSEOUT
Typical Flow of Events
FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)
1

Verify grant outstanding accrual liability and remaining obligation amounts and initiate grant administrative close out (GRM.040.050 Grant Award Closeout)
  • Award Recipient status information
  • Grant outstanding accrual liability amount
  • Grant administrative closeout information
2
  1. Receive grant award closeout information and liquidate estimated accrual liability (FFM.090.030 Accrual and Liability Processing)
  2. Deobligate grant remaining obligated balance (FFM.030.020 Obligation Management)
  • Grant outstanding accrual liability amount
  • Grant administrative closeout information
  • Appropriate accrual liability adjustment entry created with reference to source information
  • Appropriate deobligation entries created with reference to source information
3

Post appropriate budgetary, proprietary, and/or memorandum entries to the general ledger (GL) (FFM.090.020 General Ledger Posting)
  • GL Entries
  • Appropriate GL accounts updated

This page was last updated on September 01, 2021.