# Policy AM-413-61 Grant Management Financial Reporting Published by the Baltimore City Department of Legislative Reference. ## Policy AM-413-61 Grant Management Financial Reporting Balt., Md., Admin. Manual AM-413-61 (2026) purpose To establish a citywide financial reporting approach for all grants that is accurate and allowable based on the specific terms and conditions of each grant, and reviewed and approved by appropriate city of Baltimore supervisory personnel. scope This policy applies to all city of Baltimore agencies and/or entities that use grant funding, as well as any other organizations for which the city serves as grantee or contributes resources. Moreover, this policy supersedes AM-404-1 Financial Grants, AM-404-1-1 Applying for Grants, and AM-404-1-2 Action upon Receiving Grant Approval. policy-statement Each agency/entity that receives grant funding must ensure that all periodic financial reporting, be it monthly, quarterly, annually, etc., meets the terms and conditions of the grant’s scope of work, be within budget, and have been accrued during the grant’s period of performance. procedure Embedded Image

Program Manager/Director (Pre-award): 1. Prior to applying for a grant, in collaboration with the agency’s fiscal supervisor, the grant budget proposal manager and (BBMR) budget analyst create a summary of special terms or conditions as well as a budget and allowable costs, as detailed in Administrative Manual (AM) Policy 413-30, Grants Preparation & Application; to include any spending restrictions, required matches or in-kind contributions. Grant Manager/Sub-recipient (Post-award): 2. Expend funds as detailed within the grant award’s approved budget; forwarding all receipts and invoices of charges against the grant for review and approval to the agency/entity’s fiscal officer.

(Agency) Fiscal Officer:

	3. Upon receipt of financial documentation reviews all invoices and supporting documentation for appropriateness against the grant’s approved budget. This review must include an analysis that ensures any percentages, matches, and/or in-kind contributions associated with the expenditures of the grant are consistent with the allowable expenses under the grant.
4. Forwards screened and approved invoices and receipts to the Bureau of Accounting and Payroll Services (BAPS) for payment. Bureau of Accounting and Payroll Services (BAPS): 5. Reviews all submissions for payment for consistency by comparing the request for payment to the receipts received. 6. Posts expenditures to the grant ledger and safeguards the information.
7. Once BAPS has closed the month (which generally happens on the fifth the day of the next month) reporting is available to all agencies. Each agency/entity can run reports from the city’s financial management system for sign-off by their supervisors. Grant Manager/Program Manager/Director: 8. Maintains all documentation, either electronic or hard copy, for all federally funded grants for the term of the grant for a minimum of seven years for review and audit by the granting agency or its designee; see AM Policy 413-60: Grant Documentation.

policy-owner The grants management office is responsible for all changes and/or updates to this policy. workflow-process A flowchart displays workflow graphically, using some or all of the following process symbols. Embedded Image

Figure 1, below, graphically displays the primary steps followed in the grant award process. Embedded Image

Figure 1: Grants Management Financial Reporting reflects the requisite steps to ensure all incurred costs are within budget and allowable. *History: October 01, 2021*