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CHAPTER 4-240

CLOSING AN AML GRANT

4-240-00 What does this chapter do?

4-240-10 Where do these requirements come from?

4-240-20 When do we close out an AML agreement?

4-240-30 When is your closeout package due?

4-240-40 How can you submit these reports? 

4-240-50 What information must you submit to close out an AML grant? 

4-240-60 How do you report and how do we close an AML subaccount?

4-240-70 How will we review your information and close your grant?

4-240-00 What does this chapter do?

This chapter describes what must be done to close the Abandoned Mine Land (AML) grant you 

received from us, the Office of Surface Mining Reclamation and Enforcement (OSMRE). It also 

describes how to close a completed AML subaccount. This chapter applies to you if your state 

or tribal reclamation program has not certified that it has completed coal reclamation. If your 

state or tribe has certified, see Chapter 4-300 for grant closeout information.

4-240-10 Where do these requirements come from?

The requirements for closeout procedures come from the Uniform Administrative Requirements, 

Cost Principles, and Audit Requirements for Federal Awards, at 2 CFR 200 subpart D.

4-240-20 When do we close out an AML agreement?

A. We normally close out an AML grant 180 days after the end of the grant performance 

period. The first 90 days allows you to report to us. The remaining 90 days allows us to 

complete the closeout process. 

B. We normally close out individual AML subaccounts when they end before the end of the 

grant performance period. We close the subaccount no later than 180 calendar days after 

it ends.

C. We may close AML grants without audit. However, we may take additional

administration action after closeout if a subsequent audit identifies findings or questioned 

costs.

D. We will not close a grant until you have paid all allowable costs and we have deobligated 

all unexpended funds.

E. We will not close a grant if it is in litigation or under appeal.
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F. If we terminate a grant, we will not close it until all termination actions have been 

completed.

4-240-30 When is your closeout package due?

A. Your complete closeout package is due to us 90 days after the end of the grant 

performance period.

B. If you have made every reasonable effort to send us a complete closeout package within 

90 days but cannot meet the due date, you may request and we may approve an extension. 

You must send us a written request to extend the due date with a justification explaining 

why you need the extension. We will notify you of our approval along with any interim 

steps that we may require.

4-240-40 How can you submit these reports? 

A. You may send hard copy reports with original signatures to us by mail.

B. You also have the alternative of submitting reports by e-mail. The forms must include 

the name and title of the authorized official who signed them and the date signed, and 

you must maintain the original signed forms in your files. 

4-240-50 What information must you submit to close out an AML grant? 

A complete closeout package for an AML grant includes the following documents. 

A. Final financial report. See Chapter 4-230 for information on how to prepare and submit a 

financial report. 

1. You must report all program income in accordance with the deduction option, 

applying program income to your expenditures to reduce Federal costs. See 

Chapter 2-210 for more information on program income. 

2. You cannot show any unliquidated obligations on your final report. You must 

pay all obligations before we can close the grant.

B. Final performance report. See Chapter 4-230 for information about your narrative 

performance report.

C. Report of Government Property, if you acquired or held property under this grant. 

Report your property inventory on the Tangible Personal Property Report (SF-428) that 

allows for any other inventory format acceptable to our awarding office. 
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1. Your inventory must list all equipment or real property acquired under this grant 

or transferred into this grant from previous AML grants. You must notify us 

whether you transferred the property to the subsequent AML grant or disposed of 

the property. 

2. Normally you will hold property in an Administrative Costs subaccount, and 

report the property inventory when we close that subaccount rather than at final 

grant closeout.

D. Report of Federally-Owned Property, if any. You must list all Federally-owned property 

provided to you separately from grant-purchased property. To report use the Tangible 

Personal Property Report (SF-428) that allows for any other acceptable property list. 

You must request that the property be transferred to the subsequent grant or properly 

disposed.

E. Update the Enhanced Abandoned Mine Land Inventory System (e-AMLIS), if necessary. 

You should enter completion data on each problem area when you complete it, but you 

must ensure that all completion data under this grant has been entered in e-AMLIS before 

you send us your closeout package. You must provide a statement that you have 

completed this step.

4-240-60 How do you report and how do we close an AML subaccount?

We will use the following process to close out AML subaccounts which end before the end of 

the grant performance period.

A. You must send us the closeout documents listed above for the subaccounts which have 

ended. You must send the closeout package to our awarding office within 90 days after 

the end of the subaccount performance period. 

B. Within 60 days of receipt, our awarding office must review the package and complete all 

actions necessary to close the subaccount. We will notify you that we have completed 

the actions and send you the appropriate documents.

C. If you have any unexpended funds in the subaccount, we must process an amendment to 

deobligate the funds or transfer them to another subaccount within the same grant. See 

Chapter 4-220 for amendment processes.

D. Please refer to Chapter 4-500 for a full listing of available AML subaccounts.

4-240-70 How will we review your information and close your grant?

Our awarding office will review the closeout package and determine if it is complete and 

acceptable. If the package is not acceptable, we may return it to you with an explanation of what 

you should do to complete or correct it, or ask you for additional information, or take other 
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actions to resolve the problems. After we receive an acceptable closeout package, our awarding 

office must complete the following actions within 60 days.

A. Review the closeout package and the grant.

1. Verify that we have added all known changes to the grant by appropriate 

revisions or grant amendments.

2. Resolve with you any grant suspensions, withholding of funds, disputes, and 

violations of grant clauses and assurances.

3. Write a brief evaluation of your performance under the grant and keep it in our 

official grant file.

4. Reconcile the inventory of Federally-owned property with our records and 

approve the transfer to a subsequent agreement.

5. Verify that the agreement and the file are complete. We will use a checklist to 

document this step. 

B. Process the final grant action to deobligate any unexpended funds. See Chapter 4-100 for 

information on what we will do with the deobligated funds.

C. We will send you a written notice that we consider the grant to be closed, and remind you 

of the record retention and access requirements in Chapter 2-260.