YES NO N/A Notes
Reference
Federal Funds-General:
1. Did your agency receive or manage any direct or indirect Federal financial assistance during the 199__-199__ year?__ ______ ______ ______ ______
a. If yes, provide a 199__-199__ listing describing the source of the Federal aid, description of the aid, CFDA number, special ID (if applicable), amount of the receipts, and any other related information you feel will be useful to us.
b. Did your agency expend or distribute any Federal assistance in 199__-199__? ______ ______ ______ ______
If yes, provide a 199__-199__ listing showing the amount spent or distributed, by program, special ID (if applicable), and any other related information on such expenditures that you feel will be useful to us. Note - If you answered no to both questions 1.a. and 1.b., you need not fill in the rest of this questionnaire.
c. Did you use any of the following Federal funding methods:
Yes No
Advance funding by Feds? __ __
Fed receivables? __ __
Letter of Credit? __ __
Transfers from other State agencies? __ __
2. Financial Management Systems: Standards are prescribed for financial management systems used for Federal grant supported activities.
a. Does the agency have a designated unit (or individual) primarily responsible for monitoring the Federal program/grant accounting system and other related records and files? ______ ______ ______ ______
b. Does the agency have a prescribed set of procedures relative to the Federal program/ grant accounting system? ______ ______ ______ ______
c. Do these procedures ensure that grant funds are acquired, expended and monitored in accordance with grant agreement and other guidelines including, where applicable, OMB Circulars A-87, A-21 and the Common Rule? ______ ______ ______ ______
d. Do these Department procedures/practices provide for the separate accounting of Federal cost activity by each Federal grant? (Federal grant accounting system) ______ ______ ______ ______
e. Is this Federal grant accounting system used as the basis for the preparation of the various Federal financial reports? ______ ______ ______ ______
f. Is this Federal grant accounting system periodically reconciled to the Department's internal accounts? ______ ______ ______ ______
g. Is this Federal grant accounting system reconciled to State Comptroller's monthly statements? ______ ______ ______ ______
h. Do these Department procedures/practices provide for the coding and accounting of grant-related expenditures by appropriation numbers, expenditure object, function, activity, etc.? ______ ______ ______ ______
I. Do these Department procedures/practices provide for the coding/identification of grant-related receipts by source? ______ ______ ______ ______
j. Do these Department procedures/practices require the maintenance of other files and/or other accounts which can provide various information about the Federal program/grant such as the grant agreement, authorization dates, related asset/liability identification, etc.? ______ ______ ______ ______
k. Do the Department procedures/practices provide for the identification and accounting of grant expenditures by the various cost categories/types needed for Federal reporting purposes? ______ ______ ______ ______
l. Do the Department procedures/practices provide for the regular comparison of accumulated grant cost categories with the various grant budget line items to identify overrunning/nonbillable situations? ______ ______ ______ ______
m. Are deviations reported to management? ______ ______ ______ ______
n. Are the Department procedures/practices adequate to ensure minimizing the time elapsing between receipt and expenditure of advance funds/Letter-of-Credit (L-O-C) drawdowns? ______ ______ ______ ______
If no, please explain
o. Do the Department procedures/practices require the Federal program/grant manager to be one of the approving/sign-off authorities on expenditure payment documents to attest to the Federal applicability of the charge? ______ ______ ______ ______
p. Are cash balances of Federal grant programs maintained at the minimum necessary for current operations? ______ ______ ______ ______
q. Do the Department procedures/practices require that the Federal program/grant manager be basically responsible for determining that each such payment expenditure that he/she has approved does meet all of the applicable Federal requirements for eligibility? ______ ______ ______ ______
r. Do the Department procedures/practices require that entries to the grant accounting system be supported by validated source documents, including appraisals/ fair market value determination in the case of right-of-way takings and construction field records in the case of construction contractor payments? ______ ______ ______ ______
s. Do the Department procedures/practices require that payroll charges be supported by time distribution/time keeping documents that evidence supervisor-approved time charges to the Federal grants? ______ ______ ______ ______
t. Do the Department procedures/practices provide a systematic method for assuring a timely and appropriate resolution of various audit findings and/or recommendations? ______ ______ ______ ______
u. Does the Department have any indirect costs that are incurred working on multiple Federal programs/grants and/or on a state program? ______ ______ ______ ______
v. Do the Department procedures/practices require that a formal indirect cost allocation plan be developed in support of any indirect cost charges to a Federal grant or program? ______ ______ ______ ______
w. 1) Has a department level cost allocation plan or an indirect cost rate been developed and approved by the grantor? ______ ______ ______ ______
2) Has the plan or rate been developed in accordance with OMB Circulars A-87 or A-21, whichever is applicable? ______ ______ ______ ______
3) Identify the individual responsible for development of the department plan.
Name______________________________
Title_______________________________
Phone Number_______________________
x. Are indirect costs associated with each grant program, and a portion of the statewide central services cost allocation, billed to thegrantor where allowable? ______ ______ ______ ______
y. Other controls or comments: ________________
________________________________________
________________________________________
________________________________________
3. Federally Financed Property: Standards are prescribed governing the use and disposition of Federally-financed property.
a. Does the Department have a designated unit (or individual) which is principally responsible for maintaining a nonexpendable property inventory system? ______ ______ ______ ______
Identify: ______________________________
b. Does the Department have a prescribed set of procedures relative to its property records and management system/requirements? ______ ______ ______ ______
c. Do these Department procedures/practices for maintaining accurate property records meet the related requirements for Federal accountability purposes? ______ ______ ______ ______
d. Do these Department procedures/practices require annual physical inventory verification to validate these property records and their present use/location? ______ ______ ______ ______
e. Do these Department procedures/practices provide for a reasonable maintenance program to keep the property in good condition? (Federal grantor agencies may have specific requirements in this regard.) ______ ______ ______ ______
f. Does the Department provide adequate security and safeguards over such nonexpendable property to prevent loss, damage or theft? ______ ______ ______ ______
g. Do these Department procedures/practices meet the Federal requirements when such property is being disposed of or sold, including coordination with the Federal grantor Department when required? ______ ______ ______ ______
h. Other controls or comments: _______________________
_______________________________________________
_______________________________________________
______________________________________________
4. Civil Rights:
(A FEDERAL "GENERAL REQUIREMENT")
No person shall, on the grounds of race, color, national origin, age or handicap be excluded from participation in or be subjected to discrimination in any program or activity funded, in whole or in part, by Federal funds. Discrimination on the basis of sex or religion is also prohibited in some Federal programs. (Age -- 42 U.S.C. 6101 et seq.; Race -- 42 U.S.C. 2000d; Handicap -- 29 U.S.C. 794.)
a. Does the Department have a designated unit or person who is responsible for overseeing civil rights compliance? ______ ______ ______ ______
Identify: _________________________________
b. Does the Department have a clear and announced formal policy of nondiscrimination? Please attach copies of such policy issuances. ______ ______ ______ ______
c. Does the Department clearly communicate these civil rights requirements/policies to all employees through prescribed procedures, various employee issuances, meetings, etc.? ______ ______ ______ ______
d. Does the Department have a system to receive, review and act on discrimination or civil rights complaints? ______ ______ ______ ______
e. Does the Department file an annual report to the Equal Employment Opportunity Commission or CHRO? ______ ______ ______ ______
f. Does the Department file civil rights complaints with the State Commission on Human Rights and Opportunities? ______ ______ ______ ______
g. Other controls or comments: __________________________________________
__________________________________________
__________________________________________
5. Cash Management:
(A FEDERAL "GENERAL REQUIREMENT")
Grantee financial management systems shall include procedures to minimize the time elapsed between the transfer of funds from the U.S. Treasury and the disbursement of funds by the grantee.
______ ______ ______ ______
Advances made by primary recipients to secondary recipients shall conform substantially to the same standards of timing and amount as apply to advances by Federal agencies to primary recipient organizations. ______ ______ ______ ______
Federal Advances/Drawdowns
a. Does the Department have a designated unit and/or individual who has the principal responsibility for developing and controlling the cash advance/L-O-C drawdown process from the Federal grantor? ______ ______ ______ ______
Identify: _______________________________
b. Does the Department request cash advances/ L-O-C drawdowns based on specifically identified costs/proposed disbursements which are properly attributable to the Federal programs? ______ ______ ______ ______
c. Does the Department request such cash advances/ L-O-C drawdowns only after it has actually made the related payment itself and/or after the proposed disbursement has cleared the prepayment process? (awaiting the drawing of the check and its release, after receiving the related advance/ L-O-C funds from the Federal agency) ______ ______ ______ ______
Federal Funds Passed Through to Subrecipients
d. Does the Department have a similar system for permitting its subrecipients to request cash advances under similar circumstances as noted above? ______ ______ ______ ______
e. Has the Department clearly communicated the cash advance requirements to the various subrecipients through formalized written procedures, letters, meetings, etc.? ______ ______ ______ ______
f. Does the Department have a system for monitoring such subrecipient advances to assure compliance with the agency/Federal requirements for minimizing the time elapsed from transfers of the funds to disbursements? ______ ______ ______ ______
Other
g. Other controls or comments: ___________________
___________________________________________
___________________________________________
______ ______ ______ ______
6. Relocation Assistance and Real Property Acquisition: (A FEDERAL "GENERAL REQUIREMENT")
Real Property Acquisition
a. Does the Department have a designated unit and/or individual who is principally responsible for the acquisition of real property where required for Federal purposes? ______ ______ ______ ______
Identify: _________________________________
b. Does the Department have a formalized procedure for guiding its personnel in meeting the Federal requirements under the Uniform Relocation Assistance and Real Property Acquisition Policies of 1970? If there is no formalized procedure, are involved personnel familiar with this act, and do they in fact use the act as their principal guide? Please attach copies of such procedures. ______ ______ ______ ______
c. Do the Department procedures/practices require that at least two appraisals of the properties to be purchased be obtained? ______ ______ ______ ______
d. Do the Department procedures/practices require that the appraisals be subject to review by a "review approver" for their adequacy and that a Fair Market Value (FMV) be established for negotiation purposes? ______ ______ ______ ______
e. Do the Department procedures/practices require that negotiations for the property be based on the FMV as representing the best and fair price for the needed property? ______ ______ ______ ______
f. Do the procedures/practices require that any settlements, substantially in excess of FMV, be explained and supported by written documentation in the files? ______ ______ ______ ______
Relocation Assistance
g. Does the Department have a formalized procedure for guiding its personnel in meeting the Federal requirements for providing relocation assistance under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970? Attach copies of such issuances. ______ ______ ______ ______
h. Do the Department procedures/practices require that relocation assistance be provided in the case of any displacements/ relocations caused by real property acquisitions and that the real actions are fully documented? ______ ______ ______ ______
Other
I. Other controls or comments: ___________________
___________________________________________
___________________________________________
7. Federal Financial Reports: (A FEDERAL "GENERAL REQUIREMENT") Most Federal programs require the periodic submission of financial reports.
a. Does the Department have a designated unit and/or individual who is principally responsible for developing and submitting these various Federal financial reports as required? ______ ______ ______ ______
Identify: ______________________________
b. Does the Department have a formalized procedure for guiding its personnel in meeting the Federal requirements for the submission of these reports? ______ ______ ______ ______
c. Does the Department develop these Federal financial reports directly from standard appropriation/expenditure records? ______ ______ ______ ______
d. Does the Department develop these Federal financial reports from financial data accumulated in the Department's Federal grant accounting system? ______ ______ ______ ______
e. Does the Department develop these Federal financial reports from worksheets or other analyzed data that can be traced/reconciled back to the Federal grant accounting system? ______ ______ ______ ______
f. Does the Department reconcile its Federal grant accounting and/or the Federal system financial reports back to State Comptroller's statements? ______ ______ ______ ______
g. Does the Department have a similar system for developing and submitting the financial reports/ requirements for reimbursements to the various "pass-through" state agencies? ______ ______ ______ ______
h. Other control or comments: ____________________
____________________________________________
____________________________________________
____________________________________________
8. Procurement Standards for Federal Accounts:
a. Does the Department have a designated unit (or individual) which has the principal responsibility for contracts/procurement matters? ______ ______ ______ ______
Identify: _______________________________
b. Does the Department have a prescribed set of procedures covering the various aspects of the procurement requirements? ______ ______ ______ ______
c. Do these Department procedures/practices comply with State Procurement requirements? ______ ______ ______ ______
d. Where possible and practical, do these Department procedures/practices require some degree of price or rate quotation as support for small purchase? ______ ______ ______ ______
e. Do these Department procedures/practices require that individual procurements over $10,000:
(1) Meet the appropriate competition requirements? ______ ______ ______ ______
(2) Are preapproved by the grantor agency when sole source/single bid? ______ ______ ______ ______
(3) Allow for sufficient advertising/bid time? ______ ______ ______ ______
(4) Provide adequate and reasonable RFP specifications that maximize free and open competition? ______ ______ ______ ______
f. Do these Department procedures/practices provide for a contract administration system:
(1) to monitor the contract programs? ______ ______ ______ ______
(2) to ensure that the contractors are performing in accordance with the contract? ______ ______ ______ ______
(3) to validate the reasonableness of progress payments based on work performed? ______ ______ ______ ______
g. Do these procedures/practices require that extra work and/or contract modifications be approved only after some form of cost or price analysis? ______ ______ ______ ______
h. Do these Department procedures/practices require audits of the final costs under cost reimbursement type contracts and that fixed price/lump sum contracts be subjected to pre-award cost or price analysis? ______ ______ ______ ______
I. Other controls or comments: _________________
__________________________________________
__________________________________________
__________________________________________
__________________________________________
9. Federal Bonding and Insurance Requirements:
As a general rule, larger construction projects are administered directly by State Public Works (Section 4b-52). Smaller projects might be administered by the agencies. The State's policies and procedures for bonding and insurance for State funded construction projects can also be used for Federally funded projects. In either case, insurance for public liability and workers' compensation and bonds covering labor, material and performance are needed.
a. Did your Department directly administer any Federally funded construction projects in this audit period? ______ ______ ______ ______
b. Are copies of Public Works Department guidelines and procedures on file? ______ ______ ______ ______
c. Does your Department have a unit or individual which has the principal responsibility for meeting and monitoring bonding and insurance requirements on projects administered by your agency? ______ ______ ______ ______
Identify: _______________________________
10. Federal Funds Records Retention:
Grantees may follow their own practices as long as they provide for retention of records for 3 years, and to allow access for audit and public examination. If audit findings are not resolved, the records shall be retained beyond 3 years.
a. Does the Department have a unit (or individual) which has the principal responsibility for meeting and monitoring this requirement? ______ ______ ______ ______
Identify: _____________________________
b. Are these Federal requirements compatible with prescribed department/state procedures/practices?
(e.g., State Records Management Manual)
______ ______ ______ ______
If not compatible, how is compliance obtained? (summarize below)
c. Other controls or comments: _________________
__________________________________________
__________________________________________
11.Program Income:
Income attributable to the grant should be used to (a) increase the scope of the project, (b) be deducted from the total project cost for the purpose of determining the amount in which the Federal government will share or be applied toward the matching share (with Federal department permission).
a. Does your Department and the program/grant managers' recognize their obligation to identify any such program income to the Federal funding department for proper handling? ______ ______ ______ ______
b. If your Department is generating any kind of income/receipts on account of Federal program-funded activity -- such as service fees, sales of commodities, usage or rental fees, royalties, interest, sales of equipment, etc. -- is credit being given and/or the proceeds being handled in accordance with Federal requirements? ______ ______ ______ ______
c. Other controls or comments: _________________
__________________________________________
__________________________________________
12. Matching Share:
Standards are established for determining the matching contribution. It can consist of charges which are project costs including cash and "in-kind" contributions.
a. Does the Department have a designated unit or individual (program/grant manager) who is principally responsible for identifying -- (into the financial reporting process, request for reimbursement, final status report, etc.) -- the matching share requirements and related support? ______ ______ ______ ______
Identify: _____________________________
b. Do the Department procedures/practices require that in-kind contributions be supported in accordance with the requirements? ______ ______ ______ ______
c. Do the Department procedures/practices recognize that other Federal grant costs cannot be used as matching share and that valid matching monies can be used only once? ______ ______ ______ ______
d. Other controls or comments: _________________
__________________________________________
__________________________________________
__________________________________________
__________________________________________
13. Political Activity:
(A FEDERAL "GENERAL REQUIREMENT")
Federal funds cannot be used for partisan political activity of any kind by any person or organization involved in the administration of Federally assisted programs.
a. Does the Department have a unit or individual who has the principal responsibility for promulgating and monitoring this requirement? ______ ______ ______ ______
Identify:_______________________________
b. Does the Department have a clearly announced policy prohibiting the use of Federal funds for any partisan political activity? ______ ______ ______ ______
c. Does the Department clearly communicate these prohibitions or restrictions to employees through distribution of procedures/policies, employee meetings, postings, etc.? ______ ______ ______ ______
d. Other controls or comments: ___________________
___________________________________________
___________________________________________
___________________________________________
14. Davis-Bacon Act:
(A FEDERAL "GENERAL REQUIREMENT")
When required by the Federal grant program legislation, all laborers and mechanics employed by contractors or subcontractors to work on construction projects financed by Federal assistance must be paid wages not less than those established for the locality of the project by the Secretary of Labor.
a. Does the Department have a unit or individual who has the principal responsibility for monitoring Davis-Bacon compliance? ______ ______ ______ ______
Identify: _________________________________
b. Do construction contracts/subcontracts contain the required provisions for the payment of "prevailing" wage rates? ______ ______ ______ ______
c. Does the Department have a system/procedure for monitoring actual contractor/subcontractor wage rates for compliance with the "prevailing" wage rates? (This system should involve more than just relying on contractor/subcontractor certifications.)
d. Does this monitoring system include periodic receipt of actual payrolls from contractors/ subcontractors and then comparison of them with the required "prevailing" wage rates? ______ ______ ______ ______
e. Other controls or comments: ____________________
_____________________________________________
_____________________________________________
_____________________________________________
_____________________________________________
15. Monitoring and Reporting Program Performance:
(FEDERAL PROGRAMS)
Recipients are held responsible for monitoring programs to assure that time schedules are met and that performance goals are being achieved.
a. Does the Department have procedures/practices in effect to be sure that program performance oriented reports are being prepared by those program/grant managers or other employees most directly involved with the grant programs? ______ ______ ______ ______
b. Does the Department have procedures in effect that require such reports be reviewed and approved by the next level of management before being submitted? ______ ______ ______ ______
c. Does the Department have procedures/practices in effect to be sure that those program performance reports are submitted to the Federal agencies on a timely basis? ______ ______ ______ ______
d. Does the Department have a program and system to obtain and summarize sufficient financial and programmatic data available to assess performance? ______ ______ ______ ______
e. Does agency management have a system for monitoring performance activity and eligibility of program recipients? ______ ______ ______ ______
f. Is this system documented by formal reports and memoranda? ______ ______ ______ ______
g. Have desired and anticipated results been defined so that achievement of goals and objectives can be reviewed? ______ ______ ______ ______
h. Has Department management established any performance ratios (such as employee/ patient, dollar/inmate, cost/output unit) which it uses in reviewing its performance? ______ ______ ______ ______
I. If grant objectives are measurable, does the Department compare results accomplished with the grant objectives? ______ ______ ______ ______
j. Has the monitoring system been designed to provide data on achievement of these goals and objectives on a timely basis? ______ ______ ______ ______
k. Has management ever been required to take administrative follow- up action based on data supplied by the monitoring system? ______ ______ ______ ______
l. Does the Department have a system for auditing grants it receives or grants it awards for compliance with grant terms, requirements, laws, regulations and rules? ______ ______ ______ ______
m. Other controls or comments: _________________
__________________________________________
__________________________________________
__________________________________________
__________________________________________
16. Budget Revision Procedures:
(FOR FEDERAL GRANTS)
For non-construction grants, prior Federal approval for budget revision must be obtained when: - There is a change in the scope or objective or a need for additional Federal funding. - The cumulative amount of transfers among direct cost categories exceed or are expected to exceed 10% of current total approved budget, whenever the Federal agency's share is greater than $100,000. - Recipients plan to transfer funds allocated for training to other categories of expenses.
Construction grants need approval for revisions only in the first case above.
When Federal funds are expected to exceed needs, the Federal department must be notified.
a. Does the Department have a designated unit or individual (grant manager) who has principal responsibility for assuring compliance with these budget revision requirements? ______ ______ ______ ______
Identify: _______________________________
b. Do the Department procedures/practices provide for regular comparisons of accumulated costs by cost categories with the grant budget to identify expected overruns as early as possible and to trigger necessary budget revision requests? ______ ______ ______ ______
c. Does the Department have procedures/practices that require the review and approval of the next level of management before budget revisions are sent to the Federal grantor department? ______ ______ ______ ______
d. Other controls and comments: __________________
____________________________________________
____________________________________________
____________________________________________
____________________________________________
17. Federal Grant Closeout Procedures:
Federal agencies establish closeout procedures which provide for prompt payment by grantor or prompt refunds by grantee, reports within a limited number of days of completion, adjustment of the Federal share, accounting for government property and retaining the right of recovery until final audit. Federal agencies also develop procedures to be followed when the grantee does not comply with the grant agreement and the grant is terminated.
a. Does the Department have a designated unit or individual who has the principal responsibility for taking the lead in clearing up loose ends and effecting a timely closing of completed grants with the Federal grantor agencies? ______ ______ ______ ______
Identify: ______________________________
b. Does the Department have procedures/practices that require the submission of the Final Request for Reimbursement/Final Financial Status Report to the appropriate Federal department within a reasonable time of the grant completion? ______ ______ ______ ______
c. Does the Department monitor or track completed grants that have been physically completed (no current expenditures) over an extended period of time but for which no close out reports has been submitted to the Federal department? ______ ______ ______ ______
d. Other controls or comments: __________________
___________________________________________
___________________________________________
___________________________________________
18. Please provide any additional explanation of grant activity, administration or accounting necessary to properly explain response:
19. Please provide a listing of audits of Federal grant programs completed by IPA's or Fed reps in 199__-199__. The list should include for each:
Date of audit report
Name and CFDA # of the programs audited
Audit period
Dollars of questioned costs
If your agency has an Internal Auditor and he/she audited Federal programs, please provide a listing containing the information requested above.
20. Provide name, title and phone number of agency employee who can provide our field audit staff with copies of the above audit reports.
Name______________________________
Title_______________________________
Phone Number_______________________
21. Provide name, title and phone number of agency employees familiar with disposition or resolution of any questioned costs noted in the above audit reports.
Name______________________________
Title_______________________________
Phone Number_______________________
22. Drug-Free Workplace:
(A FEDERAL "GENERAL REQUIREMENT")
State agencies that receive Federal funding must certify that they will maintain a drug-free workplace. Among other things, a policy must be published regarding prohibitions on controlled substances in the workplace and certain actions must be taken if the policy is broken. Connecticut provides and renews annually a Statewide drug-free workplace compliance certification.
a. Does the Department have a unit or individual who has the principal responsibility for monitoring compliance with drug-free workplace laws/regulations? ______ ______ ______ ______
Identify: _______________________________
b. Has the latest Drug-Free Workplace Policy Statement (from DAS-Personnel) been distributed to all employees and copies posted in work locations? ______ ______ ______ ______
c. With respect to employees engaged in the performance of a Federal grant, has the Department received any notifications in the audit period concerning convictions for violations of criminal drug statutes occurring in the workplace? ______ ______ ______ ______
d. If yes, has the Department notified Federal grantor officials? ______ ______ ______ ______
e. If convictions were reported to the Department, did it take appropriate personnel action against such employees or require participation in an appropriate drug abuse assistance or rehabilitation program? ______ ______ ______ ______
DO NOT WRITE IN THIS BOX --AUDITORS USE ONLY
Preliminary opinion on the above Internal Control matters:
Federal Funds - General
Good Fair Poor

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