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Program Income

Accounting Processes for Program Income

If you have program income, it must be accounted for up to the same ratio of Federal participation as funded in your project or program. For example:

  • A discretionary award project funded with 100% Federal funds must account for and report on 100% of the total program income earned. If the total program income earned was $20,000, the recipient must account for and report the $20,000 as program income on the Federal Financial Report (FFR), SF-425.
  • If a recipient was funded by block/formula funds at 75% Federal funds and 25% non-Federal funds, and the total program income earned by the grant was $100,000, then $75,000 must be accounted for and reported by the recipient as program income on the FFR.
  • Unless otherwise stipulated in the award, any program income earned during the project period but not utilized for the project must be refunded to the awarding agency.

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Discretionary Awards
If there is any program income left over at the end of the award period, you should request a no-cost extension. Such an extension gives you additional time to spend the program income for purposes of the award. If your award is not subject to provisions that limit use of program income earned after the funding period, then that program income can be used at your discretion.