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You must be in contact with your IMLS program officer to discuss which of the three ways are appropriate for your grant. A report of program income trust be submitted with the that Federal Financial Report Form (SF425) whenever program income is earned during the grant period or when the special conditions of the grant award specifically require such a report. The report must indicate the total amount of program income that was earned and how it was used. Costs related to the generation of income may be deducted from gross amount earned to determine the amount of program income that is subject to the requirements of this article, as long as they are not charged to the grant or included in the grantee's cost sharing. Income Earned After the Grant Period The grantee has no obligation to the federal government regarding program income carried after the end of the grant period, unless otherwise stated in the grant award notification. 28. What do we do when research misconduct Is alleged or discovered? Research misconduct is defined as the fabrication, falsification, or plagiarists in proposing, performing, or reviewing research, or in reporting research results. You bear primary responsibility for prevention and detection of research misconduct and for the inquiry, investigation, and adjudication of research misconduct alleged to have occurred in association with your institution. If an allegation of research misconduct is first made to your institution, you must notify IMLS if the allegation meets the definition of research misconduct given above, and if your institution's inquiry into the allegation determines there is sufficient evidence to proceed to an investigation. At any time during an inquiry or investigation, the grantee will immediately notify IMLS if • federal resources or interests are threatened, • public health or safety is at risk, • research activities should be suspended, • there is a reasonable indication of possible violations of civil or criminal law, • federal action is required to protect the interests of those involved in the investigation, • the grantee believes the inquiry or investigation may be made public prematurely so that appropriate steps can be taken to safeguard evidence and protect the rights of those involved, or • the research community or public should be informed. We will make a finding of misconduct or take action on such a finding only after careful inquiry and investigation by your institution, by another federal agency, or by IMLS. In the event of a finding of research misconduct, we will determine what administrative actions are appropriate. 15