Grants
MnDOT and its Grantees are subject to the Code of Federal Regulations (CFR) Title 2: Grants and Agreements, Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements (2 CFR 200 Uniform Guidance). MnDOT must also abide by the policies of the Office of Grants Management (OGM) in the Minnesota Department of Administration (ADM). Therefore, to ensure costs are allowable under the federal award, MnDOT’s Office of Audit conducts a:
- Grant Pre-Award Audit of first-time grantees prior to grant start
- Closeout Audit of all grants after grant closes
- Indirect Cost Rate (IDC) Review of all grantees annually after the grantee’s fiscal year-end
- Financial Review of Non-Governmental Organizations (NGOs) annually at the same time as grantees IDC review
An indirect cost review is required on all grants even if the grant does not charge indirect costs. If a financial review is required, the financial review will be completed at the same time as the indirect cost review.
The grantee must include all the information listed below. Missing information delays the review process. It is crucial to provide all the required information when submitting, including the sub awardees or subcontractors’ information (if it applies).
The grantee is responsible for ensuring their sub awardees or subcontractors submit all their documents for the review.
Send the Indirect Cost Rate Review information to the requesting office or project manager.
If you have questions about the Indirect Cost Rate Review, please contact your project manager.
Financial Review of Nongovernmental Organizations
A financial review must be conducted before awarding a grant of over $50,000 to a nonprofit organization. The financial review, if required, will be completed at the same time as the indirect cost rate review. The required documents are included in the Office of Audit Checklist: Indirect Cost Rate.
If the grant has a sub awardee or subcontractor with an award of $10,000 or more, a financial review is required.
Grant Pre-Award Package
A grant pre-award audit is required on all first-time grantees prior to the grant start. The required documents are included in the Office of Audit Checklist: Indirect Cost Rate
Additional documents depending on the indirect cost rate type:
MnDOT Indirect Cost Rate Questionnaire
Governmental Organization Certificate of Indirect Costs
Non-Profit Organization Certificate of Indirect Costs
Certification - No Conviction of Felony Financial Crime by a Principal
Additional required document if a professional/technical consultant or subconsultant:
Certification - Not Under Bankruptcy Proceedings
Contact
To comply with the federal audit requirements, the MnDOT Office of Audit will request any additional information needed from the MnDOT office, project manager and the MnDOT Office of Financial Management. Any questions from the grantee or subrecipient regarding the indirect cost review should be made directly to the MnDOT requesting office, project manager or MnDOT Office of Financial Management. The MnDOT Office of Audit will assist the MnDOT requesting office and or MnDOT Office of Financial Management in addressing any questions/issues that may arise. All questions/inquiries auditors receive will be re-directed to the MnDOT requesting office for assistance.