What you must do
Any federal funds paid in excess of the amount the recipient/subrecipient is entitled to under the award constitute a debt to the Federal Government, collected under the Standards for the Administrative Collection of Claims (31 CFR part 901 — interest, penalties, administrative offset).
When it applies
Recipient or subrecipient is paid more than its determined entitlement — disallowances, unrefunded unobligated balances, or audit recoveries