DOE Award Oversight – 2 CFR Part 200 and 910
Annual Indirect Cost Proposal
Most of DOE’s funding vehicles require this annual report, which is nearly identical to the Department of Defense (DoD) annual incurred cost submission.
Under-spending on indirect costs during the life of the funding award may be re-budgeted and spent on direct expenses on the project or must be repatriated when the award is closed out. However, funds are generally not provided for indirect cost overruns, so it is critical to monitor indirect cost and total award spending.
Contract and Cooperative Agreements
VIPERS is the DOE’s centralized e-invoicing tool administered with the Oak Ridge Financial Service Center. During the VIPERS submission process, users must check a box to "Certify and Submit," legally affirming that all items in the invoice are true and accurate. Making materially false statements, fictitious claims, or fraudulent alterations on a government invoice is a federal crime.
Financial Reports (SF-425)
Funds drawn down from a DOE payment system must be reconciled to actual project funding earned and reported quarterly on the Federal Financial Report (FFR), also known as the SF-425.
When signing the SF-425, you are legally certifying:
- Accurate Spending: The amounts you reported for direct and indirect expenditures match your organization's actual financial records.
- True Balances: Figures for cash receipts, disbursements and unliquidated obligations are correct.
- Compliance: You are following the federal cost principles and rules dictated by the granting agency.
Annual Audit of For-profit Recipients – 2 CFR Part 910, Subpart F
Under Regulation 2 CFR 910.501, when a for-profit DOE recipient has expended more than $1M for its fiscal year, a Uniform Guidance Audit (UGA) must be performed. This audit is identical to a NIH Uniform Guidance Audit and includes compliance tests, tests of internal controls and audit follow-up on prior audit findings. The audit report is due nine months after the recipient’s fiscal year end.
Annual Property Inventories
Similar to an NIH grant, the determination of ownership and disposition of property acquired with government funding, and charged as a direct cost, must be accounted for on an annual basis on the Financial Assistance Property Closeout Certification report.
