Exhibit C - CDHS Non-County Subrecipient Risk Assessment Questionnaire.docx

Non-County Subrecipient Risk Assessment Questionnaire

Exhibit C Non-County Subrecipient Risk Assessment Questionnaire

Legal Name of Your Organization:

Please answer all questions on the form to the best of your ability.

General Information

Name and title of person completing this form:

If other, please explain:

Optional comments:

What is your organization’s fiscal year end?

Please provide the total operating budget for the organization.

Part Time Employees:

Contractors:

Volunteers:

Please submit a copy of your organization chart.

Operations

Financial

Optional comments:

Optional comments:

Optional comments:

Optional comments:

Compliance

If yes, please provide an electronic copy of your most recent audit report.

Please Sign and Date Below:

Name:

Title:

SIgnature____________________________

By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, and accurate, and I am aware that any false, fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil or administrative penalties for fraud, false statements, false claims or otherwise.

Terminology

Sub-Award “Subaward means an award provided by a pass-through entity to a subrecipient for the subrecipient to carry out part of a Federal award received by the pass-through entity. It does not include payments to a contractor or payments to an individual that is a beneficiary of a Federal program. A subaward may be provided through any form of legal agreement, including an agreement that the pass-through entity considers a contract.”

(Reference: 2 CFR § 200.1 Definitions)

Single Audit A rigorous, organization-wide audit or examination of an entity that expends $750,000 or more of Federal assistance (commonly known as Federal funds, Federal grants, or Federal awards) received for its operations.

(Reference: 2 CFR § 200 Subpart F)

Generally Accepted Government Auditing Standards (GAGAS) “GAGAS means generally accepted government auditing standards issued by the Comptroller General of the United States, which are applicable to financial audits.”

(Reference: 2 CFR § 200.1 Definitions)

Cost Allocation Plan “Cost allocation plan means central service cost allocation plan or public assistance cost allocation plan.” They are documents that identify, accumulate, and distribute allowable direct and indirect costs to benefiting activities. See below: Reasonable Costs, Allowable Costs, and Allocable Costs for more information.

(Reference: 2 CFR § 200.1 Definitions)

Reasonable Costs “A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. The question of reasonableness is particularly important when the non-Federal entity is predominantly federally-funded.”

(Reference: 2 CFR § 200.404)

Allowable Costs Expenses charged to a grant must meet the following allowability criteria:

· The costs must be reasonable.

· The costs must be given consistent treatment through application of those generally accepted accounting principles appropriate to the circumstances.

· The costs must conform to any limitations or exclusions set forth in the grant agreement or in the Federal Cost Principles.

Allocable Costs “A cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received.”

(Reference: 2 CFR § 200.405)

Sufficient Internal Controls “Internal controls means a process, implemented by a non-Federal entity, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:

(a)Effectiveness and efficiency of operations;

(b)Reliability of reporting for internal and external use; and (c)Compliance with applicable laws and regulations.”

(Reference: 2 CFR § 200.1 Definitions)

Time and Effort Reporting Effort is defined as the amount of time spent on a particular activity. It includes the time spent working on a project in which salary is directly charged or cost-shared effort (also known as match). Individual effort is expressed as a percentage of the total amount of time spent on work-related activities (instruction, research, administration, clerical, etc.) for which the organization compensates an individual. Effort reporting is the mandated method of certifying to the granting agencies that the effort charged or cost shared to each award has actually been completed.

(Reference: 2 CFR § 200.430-431)

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