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PM Grantee Risk Assessment Survey
General Information
| 1. |
| Is your organization incorporated or legally registered? |
| 2. |
| When and where was your organization incorporated or registered? (Please provide copy of certificate) |
| 3. |
| If your organization required to pay taxes on income/revenue? |
| 4. |
| If based in the U.S., is your organization tax exempt under 501c3 of the IRS code? |
| 5. |
| Is your organization affiliated with any other organizations? |
| 6. |
| Please provide copies of any materials that describe your organization, its mission and history. |
| 7. |
| Does your organization have a Board of Directors with specific functions and responsibilities (by-laws)? |
| 8. |
| Are minutes of Board of Directors’ meetings maintained? |
| 9. |
| Is there an organization chart or similar document establishing clear lines of authority? |
If so, please submit a copy.
| 10. |
| Are duties for key employees of your organization defined? How and what format? |
| 11. |
| What is the total number of: |
a. Full-time employees
b. Part-time employees
c. Consultants
d. Volunteers
| 12. |
| Does your organization have grants or cost reimbursable contracts with: |
a. Other Federal agencies
b. Other organizations, foundations, etc.?
If so, describe nature and dollar amounts.
| 13. |
| Have any aspects of your organization’s activities been recently audited by a government agency or independent public accountant? |
If so, please submit a copy of the audit report.
| 14. |
| Does your organization have access to the Internet and do you have the capability needed to retrieve documents via email? |
Internal Controls
| 1. |
| Who is responsible for cash? |
| 2. |
| Who is responsible for bank accounts? |
| 3. |
| Who is responsible for equipment? |
| 4. |
| Who is responsible for checking expenditures to make sure they are allowable? |
| 5. |
| Who is responsible for keeping all receipts and other expense documentation for grants? |
| 6. |
| Who is responsible for signing checks? |
a. Do you have a two-signature policy?
b. Are check requests approved before checks are signed? If so, by whom?
c. Do you ever use a mechanical or computer-generated signature on checks?
| 7. |
| Who is responsible for maintaining accounting records? |
| 8. |
| Who prepares financial reports? |
| 9. |
| Who prepares program reports? |
| 10. |
| Are personnel activity reports (PAR) kept for each paid employee? (i.e. timesheets) |
| 11. |
| Is each employee’s salary stated in an employment letter or contract? |
| 12. |
| Do you have written policy describing salary increases, bonuses and merit pay? |
| 13. |
| Do you have written policy describing vacation/holiday pay and sick leave? |
| 14. |
| Do you maintain inventory records for equipment? |
| 15. |
| How often do you compare inventory records to the actual equipment? |
| 16. |
| Are you familiar with the U.S. government regulations concerning costs that can be charged to U.S. grants (OMB Circular A-122 "Cost Principles for Nonprofit Organizations" or OMB Circular A-21 "Educational Institutions")? |
Accounting System
| 1. |
| Briefly describe your organizations accounting system |
including:
a. manual ledgers used to record transactions (general ledger, cash disbursements ledger, etc.)
b. computerized accounting system used (please indicate name and how long this system has been in place)
c. how transactions are summarized in financial reports
| 2. |
| Does your organization have written accounting policy and procedures? If yes, please provide a copy. |
| 3. |
| Are your financial reports prepared on a cash or accrual basis? |
| 4. |
| Does your accounting system adequately identify receipts and expenditures for each individual grant or contract? |
| 5. |
| Does the system provide for recording the non-Federal share and in-kind/cost share contributions in the accounting records? |
| 6. |
| How often are your financial reports prepared? |
| 7. |
| Have the financial statements been audited within the last two years by an independent auditor? |
| 8. |
| Do you keep invoices, vouchers and personnel activity reports for all payments made from grant funds? |
| 9. |
| Will your organization be able to keep accounting records including invoices, vouchers, and personnel activity reports for at least three years after the final financial report for a grant is submitted? |
| 10. |
| Briefly describe your organization filling system for |
keeping supporting documentation for:
a. Open grants
b. Closed grants
| 11. |
| Does your organization have a negotiated indirect cost rate approved by a U.S. government agency? |
If yes, which agency?
Budgetary Controls
| 1. |
| Does your organization use an operating budget to control project funds? |
| 2. |
| Will a separate bank account be established for a new grant? |
| 3. |
| Will any funds be located in a bank overseas? If so, will funds be in U.S. currency? |
| 4. |
| Are all bank accounts and check signers authorized? By whom? |
| 5. |
| Will any cash from a government grant be kept outside the bank (in petty cash funds, etc.)? How much and how will funds be maintained? |
| 6. |
| Are there budgetary controls in effect to preclude incurring obligations in excess of: |
a. Total funds available for an award?
b. Total funds available for a budget category (line item)?
| 7. |
| Are there systems in place to minimize the time between the drawdown of funds and the spending of funds (not keeping excess cash on hand)? |
Audits (PLEASE NOTE: The completion of this section does not satisfy the audit requirement listed in the NOTICE OF FUNDING OPPORTUNITY.)
| 1. |
| Does your organization have regular audits? How often? |
| 2. |
| Who performs the audit? |
| 3. |
| What type of audit is performed? |
a. Financial
b. A-133/Single Audit
c. Program
d. Other (explain)
| 4. |
| If you have an audit, will any government funds be listed as a separate item? |
| 5. |
| Are there any reasons (local conditions, laws or institutional circumstances) that would prevent an independent accountant from performing an audit of your organization? |
Sub-Recipient Monitoring
| 1. |
| Does your organization have written sub-recipient monitoring policy? |
| 2. |
| Does your organization follow their internal procurement policy and procedures to select sub-recipients? |
| 3. |
| How many subawards has your organization managed in the last three to five years? |
| 4. |
| Does your organization perform a SAM.gov review prior to issuance of sub-awards? |
Consultants
| 1. |
| Are there written policies or consistently followed procedures regarding the use of consultants which detail at a minimum: |
a. Circumstances under which consultants may be used?
b. Consideration of in-house capabilities to accomplish services before contracting them?
c. Requirements for solicitations or bids from several contract sources to establish reasonableness of cost and quality of services to be provided?
| 2. |
| Are consultants required to sign "consulting agreements" outlining services to be rendered, duration of engagement and pay rates? |
Purchases
| 1. |
| Does your organization have written purchasing procedures? If not, briefly describe how purchasing activities are handled. |
| 2. |
| Does the policy/procedure consider such matters as quality, cost, delivery, competition, source section, etc.? |
| 3. |
| Has the responsibility for purchasing been assigned to one department or individual? |
| 4. |
| Is purchasing separate from accounting and receiving? |
| 5. |
| Are competitive bids obtained for items such as rentals? |
| 6. |
| Are purchase orders required for all purchases? |
| 7. |
| Is control maintained over items or dollar amounts? Describe controlling factors. |
Personnel
| 1. |
| Are personnel policies established in writing or in process of preparation which detail at a minimum: |
a. Duties and responsibilities of each employee position?
b. Qualifications for each position?
c. Salary Ranges associated with each job?
d. Promotion plan?
e. Equal employment opportunities?
f. Annual performance evaluations?
g. Types and levels of fringe benefits paid to employees, officers or governing board members?
| 2. |
| Is employee compensation reasonable and comparable to that paid for similar work in competitive labor markets? |
| 3. |
| Are salaries of personnel assigned to government projects the same as before assignment? |
| 4. |
| Does your organization maintain attendance records for hourly/salary employees? Are they approved and by whom? |
| 5. |
| If salaried professionals do not use personnel activity reports, how does the organization maintain support for their salary and wage charges against Federal funds? |
Travel
| 1. |
| Does your organization have formal travel policies or do you consistently follow procedures which at a minimum state that: |
a. Travel charges are reimbursed based on actual costs incurred or by use of per diem and/or mileage rates?
b. Receipts for lodging and meals are required when reimbursement is based on actual costs incurred?
c. Per diem rates include reasonable dollar limitation (not to exceed CONUS)?
d. Commercial transportation cost must be incurred at less than first class whenever available?
e. Travel requests must be approved prior to travel?
f. Travel expense must show purpose of trip?
| 2. |
| Who authorizes travel for staff? |
| 3. |
| Who authorized travel for your organization’s director or CEO (head of office)? |
ACKNOWLEDGMENT
I hereby certify that the above statements are true and correct to the best of my knowledge.
| ________________________________________________________ | _________________________ | |
| Authorizing Official Signature | | Date |
Department of State