GIM 18
Attachment A
Part 1
CHANGES IN EXPENDITURES/ACTIVITIES
[SUBPART OF CHAPTER - PHS GRANTS POLICY STATEMENT 4-1-94]
Recipients are, in general, allowed a certain degree of latitude in
making postaward programmatic changes and budget revisions in those PHS
nonconstruction discretionary grants awarded on the basis of an approved
grant budget broken down by object class (personnel, travel, supplies,
etc.) and specifying funds for those classes that are available to carry
out the approved activities. Unless otherwise restricted by the terms of
the award, documentation of the grant budget on the Notice of Grant
Award (NGA) and reference to the approved application constitutes prior
approval by the PHS awarding office Grants Management Officer (GMO) for
the performance of activities and the expenditure of funds for the
specific purposes and items described in the grant application.
Except as provided below, for postaward changes, the grantee
institution is permitted to rebudget within and between budget
categories in the approved total direct cost budget of the project to
meet unanticipated requirements or to accomplish certain programmatic
changes. In using this authority, grantees must ensure that they
exercise proper stewardship over Federal funds and that all costs
charged to the awards are allowable, allocable, and reasonable.
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