OGR_Subrecipient_Risk_Assessment_Form.pdf
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- Attached to
- FY27 Traffic Safety Media Campaign RFQ
- Solicitation number
- BD-27-1044-EPS11-1044O-134500
- Issued by
- Massachusetts
About this file
This is a Subrecipient Risk Assessment Form issued by the Massachusetts Executive Office of Public Safety and Security, Office of Grants and Research (OGR). The form is required by federal regulations under 2 CFR 200.332 to evaluate each grant subrecipient's risk of noncompliance with federal statutes, regulations, and subaward terms and conditions, as well as to determine subrecipients' financial management capabilities. The document establishes criteria for adequate accounting and program management systems, including the requirement that accounting records identify receipt and expenditure of funds for each grant, that entries refer to supporting documentation, that financial reporting be accurate and current, and that internal controls safeguard funds and assets.
The form is divided into five sections. Section A outlines the purpose and compliance requirements. Section B addresses the accounting system and includes six questions regarding the system type (manual, automated, or combination), identification of program funds by grant or contract, recording of expenditures by budget cost categories, maintenance of time distribution records, budgetary controls to prevent over-obligation, and the ability to readily identify commingled federal and organizational funds. Section C covers program management and inquires whether the organization is new to federal grant management or has experienced significant staff turnover, and whether the organization has been out-of-compliance with reporting requirements in the past five years. Section D is the applicant certification section where an agency official certifies the accuracy of provided information. Section E is reserved for OGR internal use only and includes three assessment questions regarding the subrecipient's track record with EOPSS funds, program complexity and award amount, and debarment or suspension status according to www.sam.gov.
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MA Executive Office of Public Safety and Security - Office of Grants and Research (OGR)
SUBRECIPIENT RISK ASSESSMENT FORM
SECTION A: PURPOSE
Federal regulations contained in 2 CFR §200.332 require the Office of Grants and Research to evaluate each grant subrecipient's risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining appropriate subrecipient monitoring. OGR must also determine subrecipients’ financial management capabilities.
The programmatic and fiscal responsibility of subrecipients must be such that they can properly discharge the public trust that accompanies the authority to expend public funds. Adequate accounting and program management systems should meet the following criteria:
(1) Accounting records should provide information needed to adequately identify the receipt of funds under each grant awarded and the expenditure of funds for each grant.
(2) Entries in accounting records should refer to subsidiary records and/or documentation that support the entry and can be readily located.
(3) The accounting system should provide accurate and current financial reporting information.
(4) The accounting system should be integrated with an adequate system of internal programmatic controls to safeguard the funds and assets covered, check the accuracy and reliability of accounting data, promote operational efficiency, and encourage adherence to prescribed management policies.
(5) Certify that subrecipient and its principals are not presently debarred, suspended, proposed for debarment, declared ineligible, sentenced to a denial of Federal benefits by a state or Federal court, or voluntarily excluded from covered transactions by any Federal department or agency.
SECTION B: ACCOUNTING SYSTEM
1. Which of the following best describes the accounting system:
☐ Manual ☐ Automated ☐ Combination
2. Does the accounting system identify the receipt and expenditure of program funds separately for each grant/contract?
☐ Yes ☐ No
3. Does the accounting system provide for the recording of expenditures for each grant/contract by the budget cost categories shown in the approved budget ☐ Yes ☐ No
4. Are time distribution records maintained for an employee when his/her effort can be identified to a particular cost objective?
☐ Yes ☐ No
5. Does the accounting/financial system include budgetary controls to preclude incurring obligations in excess of:
a. Total funds available for a grant
b. Total funds available for a budget cost category (e.g. Personnel, Travel, etc.)?
6. If Federal grant funds are commingled with organization funds, can the Federal funds and related costs be readily identified?
☐ N/A
SECTION C: PROGRAM MANAGEMENT
1. Is the organization new to managing federal grant funds or has the organization had recent staff turnover that significantly reduces its institutional capacity to effectively manage federal funds?
If yes, please explain: (attach a separate sheet if necessary)
2. If the organization has recently (past 5 years) or currently receives federal grant funding, has the organization been out-of-compliance with reporting or other requirements?
If yes, please explain: (attach a separate sheet if necessary)
SECTION D: APPLICANT CERTIFICATION
I certify that the above information is complete and correct to the best of my knowledge.
Agency Official Signature Title Date
Type or Print Name of Agency Official
Subrecipient Organization Name, Address, and Telephone Number
SECTION E: FOR OGR INTERNAL USE ONLY
Subrecipients - Do not complete this section
1. Does the subrecipient receiving this award have an acceptable track record of managing funds provided by EOPSS? Briefly explain.
☐ Yes ☐ No
2. Is the proposed program very complex, is the award above $1million, and/or is the proposed grant-funded activity such that additional risk can be presumed? If yes, please explain.
☐ Yes ☐ No
3. According to www.sam.gov, is the subrecipient organization or any of its principals presently debarred, suspended, or voluntarily excluded from covered transactions by any Federal, State or local department or agency for non-responsible behavior (i.e.
fraud, embezzlement, tax evasion, violation of antitrust statutes)?
If yes, please explain.
http://www.sam.gov/
| 284 - MRS_OGR_Subrecipient_Risk_Assessment_Form.pdf |
| SUBRECIPIENT RISK ASSESSMENT FORM |
| SECTIONA:PURPOSE |
| SECTIONB:ACCOUNTINGSYSTEM |
| SECTIONC:PROGRAM MANAGEMENT |
| SECTIOND:APPLICANTCERTIFICATION |
| SECTIONE:FOR OGR INTERNAL USE ONLY |
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