Council for Women Grant FAQs



Can State funds be used for the cost of my organizational audit?   Return to Index

The statute provides that a grantee organization is only required to submit an audit if it receives, uses, or expends greater than $750,000 in state funds. If you receive cumulative state funding at a threshold that requires an audit, it is feasible that state funds should participate in the cost of the audit in a proportional amount.

However, if your organization receives less than $500,000 in state funds, no state funds should be used for the cost of an audit. In this case, the reporting required at the state level is less than an audit; therefore, the cost of the additional reporting should not be passed on to the State.

How can I apply for NC CFW state grant funds?   Return to Index

  • Review the program guidelines to determine if you meet the criteria.

  • The program guidelines are located on this page

  • Stay tuned to our website for application information sessions

  • Application process begins during January/February with information sessions

  • Contact the Regional Office that serves your county for possible technical assistance

  • See "Contact Us" on our page for Regional Office contact information

  • Click on "Region" and notice the counties served

How can I locate NC CFW grant funds issued to grantees?   Return to Index

Funds that have been issued during previous completed funding cycles are posted at the end of the grant cycle.

They are located on this page

How does legislation apply to sexual assault funding?   Return to Index

Funds appropriated from the General Fund to the Department of Administration,

North Carolina Council for Women, for the Sexual Assault and Rape Crisis Center Fund shall be distributed in two shares.

The North Carolina Coalition Against Sexual Assault, Inc., and sexual assault or rape crisis centers whose services are confined to rape crisis or sexual assault services shall receive an equal share of thirty-five percent (35%) of the funds.

Organizations whose services contain sexual assault or rape crisis services and domestic violence services or other support services shall receive an equal share of the remaining sixty-five percent (65%) of the funds. (2008-107, s. 19.1.)

How does NC CFW define Administrative costs?   Return to Index

Administrative costs (may also be referred to as Management & General):

(The Council for Women is defining Administrative costs based upon our interpretation of A122 and from IRS instructions to the 990)

Administrative costs associated with CFW funds shall not exceed 20% of the grant appropriation.

Grant appropriation=domestic violence and sexual assault funds

Administrative or M&G costs are expenses allocated for the overall function and management of the agency, rather than for the direct conduct of program services or fundraising activities. Overall management usually includes the salaries and expenses of the chief officer of the organization and that officer's staff, except the time they spend supervising or performing program services or fundraising activities.

Examples of Administrative or M&G costs include (but are not limited to):

  • Board of Directors, Committee and staff meetings (unless held in connection with specific program or fundraising activities)

  • Legal/Accounting/Financial Services

  • Office management and general office supplies

  • Publication and distribution of an annual report

  • Salary, FICA, fringe benefit expense for non-direct service staff time (i.e.: grant writing/compliance reporting, board meeting preparation, monthly financial reconciliations, etc.)

  • percentage of rent and utilities not associated with program delivery

When assessing line items charged to the grant, ask is this expense associated with carrying out direct services of the program?

The total of domestic violence grant=$45,000

20% of $45,000= $9,000.

$9,000 is the total amount allowed to cover "administrative" costs.

PLEASE NOTE: Grantees that receive domestic violence funds automatically qualify to receive an equal quarterly portion of anticipated marriage license fees and divorce filing fees generated thru the Administrative Office of the Courts. It is an additional funding source for domestic violence programs only.

Marriage license fees and Divorce filing fees are not appropriations.

The total of sexual assault grant=$24,000

20% of $24,000= $4,800.

$4,800 is the total amount allowed to cover "administrative" costs.

How is the NC CFW state grant funds issued?

NC CFW state grant funds are issued on a quarterly basis based on compliance.

1st qtr-July, August, September

The initial 1st quarter of state grant funds are issued once the contract has been signed by all parties (grantee/DOA-NC CFW).

2nd qtr-October, November, December

3rd qtr-January, February, March

4th qtr-April, May, June

How long should grant records be maintained?   Return to Index

Records shall be kept for at least five years.

How should grantee maintain and record equipment purchased with state grant funds?   Return to Index

All equipment must be tagged with a fixed asset label and records have to be maintained for at least five years. The equipment purchase should be recorded on the monthly expenditure report associated with the grant. There is a section designated on the monthly expenditure report for equipment inventory purposes.

What do the funding agencies do with the required reports?   Return to Index

The funding agency is responsible for monitoring fiscal compliance. As part of that responsibility, the reports should be reviewed to ensure that the funds were properly accounted for and reported; that the nongovernmental entities receiving, using, or expending $750,000 or more in state funds did receive an audit as required; that findings reported in the audit reports that effect their programs are resolved; and, if a single audit is required, that an audit in accordance with OMB Circular A-133 was obtained.

The funding agency should perform these procedures, consider whether sub grantee audits necessitate adjustments to its records and resolve the reported findings within six months after the audit report is received by the funding agency. Additional guidance for the review of sub grantee audits is provided in OMB Circular A-133 under section "Federal Agencies and Pass-Through Entities".

The required reports should be treated as accounting records and subject to the record retention requirements of the funding agency. At a minimum, the reports should be maintained on file for three years from the date received.

What if the grantee wants to create a "new" line item in the budget?   Return to Index

This action will require a new contract process

What is a budget transfer request?   Return to Index

  • The request will allow funds to be transferred from one line item to another line item

  • The request is based on the "actual" budget submitted with the contract

  • Transfer of funds can only occur if a line item exists

  • "New" line items cannot be created with a budget transfer request

What is a state grant?   Return to Index

The NC General Statutes 143 C-6-23 defines state grants as state funds disbursed as a grant by a state agency.

What is the affirmation of tax exempt status?  Return to Index

Government entities are frequently asked to provide a tax-exempt number or "determination" letter to prove its status as a "tax-exempt" or charitable entity.

For example, applications for grants from a private foundation or a charitable organization generally require this information as part of the application process. In addition, donors frequently ask for this information as substantiation that the donor's contribution is tax deductible, and vendors ask for this to substantiate that the organization is exempt from sales or excise taxes. (Exemption from sales taxes is made under state law rather than Federal law.)

To affirm your tax exempt status, go to:,,id=112708,00.html or call 1-877-829-5500

What is the difference between a "stand alone" sexual assault program and a "dual" sexual assault program?   Return to Index

  • Stand Alone-Program receives only sexual assault grant funds from NC CFW

  • Dual-Program receives sexual assault and domestic violence funds from NC CFW

What reporting is required for the state issued grant?   Return to Index

NC CFW monthly expenditure reports found on this page

Initial reporting is not required until contract has been processed and initial 1st quarter payment has been issued.

ALL accounting records shall be supported by source documentation , such as canceled checks, paid bills, payrolls, time and attendance records, contract and sub-grant award documents, etc


What type of state grant funds are issued by NC CFW?   Return to Index

Domestic Violence Grants

  • Marriage License Fees-A unique funding source applicable only to Domestic Violence grantees ONLY

  • Divorce Filing Fees- A unique funding source applicable only to Domestic Violence grantees ONLY

Sexual Assault Grants   

When will I know if I am eligible to receive the NC CFW state grant funds? Return to Index

Eligible grantees are notified prior to the new cycle. This normally occurs before July 1st because the new cycle begins July 1st. The initial notification will not yield any grant funds. Grant funds are not issued until the "state's" budget is approved by the legislature and certified.

There are other processes involved which include the various appropriations being submitted to the state agencies. Once Department of Administration's fiscal staff receives "DOA's" budget, each "DOA" section is notified of their appropriation. This notification would include NC CFW grant staff. NC CFW grants staff will implement an assessment of the grant funds and the contract process will begin.

The contract process normally occurs during July/August. The contract process initiates the issuance of the state grant funds.

Where do I submit budget transfer request (btr)?   Return to Index

  • The grantee should submit the budget transfer request to the assigned Region Director

  • The Region Director will review the budget transfer request and approve the budget transfer request

  • The Region Director will submit the approved budget transfer request to the Grants Administrator for approval