Tribes operate two main types of federal awards: (1) discretionary grant programs; and (2) entitlement programs, both have some similarities yet there are differences.  Entitlement programs are programs like PL 93-638 Indian Self-Determination Act and PL 100-297 Tribally Controlled Grant Schools that tribes receive because of their legal status.  This course focuses on discretionary grant programs and covers the grants management life cycle including pre-award, grant award, post-award (grant administration), grant closeout.  It will address related issues such as tribal capacity, tribal internal controls, purpose of the grant application, pre-award costs, advance payments, tribal negotiated indirect cost rates.  It will include post-award requirements such as grant performance management including program operating budgets, financial reporting, property management, procurement management, grant match and cost sharing, sub-awards, rules on program income, program monitoring, closeout, and annual audits.

This course will explain how important grant administration is for achieving the desired grant outcomes, how it provides for
compliance with grant terms and conditions and grant closeout; and how it facilitates the proper completion of annual audits.  In this regard, it is important for attendees to understand the rules governing federal awards, such as cost principles, annual audits, and grant administration.  Understanding the cost principles will help avoid questioned and disallowed costs. Understanding audit rules, particularly the OMB Annual Audit Compliance Supplement (and Addenda) that will help understand what the auditors look for when auditing grant programs.