In fiscal year 2013, the federal government obligated over $555 billion for grants. Effective oversight of internal controls is important for providing reasonable assurance that grants are awarded properly, recipients are eligible, and federal grant funds are used as intended. This book examines whether the five largest grant-making agencies' internal control oversight processes for their grant programs were consistent with OMB requirements and describes internal control issues that have been reported related to the grants management process and key grant programs. The book also examines federal, state, and local experiences with implementing grants funded by the Recovery Act by identifying examples of good practices employed and challenges faced in meeting the act's accountability and transparency requirements. Finally, the book examines the extent to which selected federal agencies and grantees have mechanisms and guidance in place to distinguish between administrative and program costs and to facilitate the availability of these data to Congress and the public; and the extent to which there are challenges that hinder the comparability of grant administrative cost data.