Nonprofits: grant reporting basics (US Uniform Guidance and UK government grants)
For grants coordinators, bookkeepers and programme managers at nonprofits that report on government grants. Basic bookkeeping and spreadsheet skills help; no other prerequisites. The course covers calculating financial and performance report deadlines, deciding whether a cost can be charged to a grant, writing a performance report that explains shortfalls and overruns, recognising changes that need the funder's prior written approval, and keeping records for closeout and audit. Jurisdictions: US federal awards under the Uniform Guidance (2 CFR 200, as currently in force; text read on Cornell LII) and UK central government grants (Cabinet Office Grants Functional Standard GovS 015 minimum requirements, which describe what funders put in grant agreements). Your own award terms and conditions always come first, and private foundations set their own rules. This is not legal, tax or accounting advice and doesn't qualify you as an accountant or auditor; take questions to your finance lead, auditor or the funder's grants officer.
- Level
- Intermediate
- Length
- About 115 minutes
- Contents
- 5 lessons · final exam
- Status
- Published · updated 10 Oct 2026
Skills you'll practise
- Calculate due dates for interim and final financial and performance reports on a federal award
- Decide whether a cost can be charged to a grant using the 2 CFR 200.403 allowability factors or a UK grant agreement's eligible expenditure terms
- Write a performance report that compares accomplishments with objectives, explains shortfalls and cost overruns, and reports significant developments
- Identify budget and programme changes that need the funder's prior written approval under 2 CFR 200.308
- Keep grant records for the required retention period and prepare the closeout and audit steps
Course outline
- 1.Calculating due dates for interim and final reports on a federal awardLesson · 20 min
- 2.Deciding whether a cost can be charged to a grantLesson · 24 min
- 3.Writing a performance report that explains shortfalls, overruns and significant developmentsLesson · 20 min
- 4.Identifying changes that need prior written approvalLesson · 18 min
- 5.Keeping grant records and preparing closeout and auditLesson · 15 min
- 6.Nonprofits: grant reporting basics (US Uniform Guidance and UK government grants): knowledge checkKnowledge check · 14 questions
- 7.Nonprofits: grant reporting basics (US Uniform Guidance and UK government grants): practical exerciseKnowledge check · 1 question
- 8.Final exam10 questions · passing it completes the course, so people who already know the material can test out
Sources it draws on
The lessons and questions are written from these references, so learners can go back to the original.
- 2 CFR 200.328 Financial reporting (Cornell LII)
- 2 CFR 200.329 Monitoring and reporting program performance (Cornell LII)
- 2 CFR 200.308 Revision of budget and program plans (Cornell LII)
- 2 CFR 200.302 Financial management (Cornell LII)
- 2 CFR 200.403 Factors affecting allowability of costs (Cornell LII)
- 2 CFR 200.334 Record retention requirements (Cornell LII)
- 2 CFR 200.344 Closeout (Cornell LII)
- 2 CFR 200.501 Audit requirements (Cornell LII)
- Grants.gov: Post Award Phase (Grants 101)
- Cabinet Office, Government Functional Standard GovS 015: Minimum Requirement Six, Grant Agreements
- Cabinet Office, Government Functional Standard GovS 015: Minimum Requirement Eight, Performance and Monitoring
- Cabinet Office, Government Functional Standard GovS 015: Minimum Requirement Nine, Annual Review and Reconciliation
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