YES NO N/A Notes
Reference
FEDERAL GRANT ADMINISTRATION:
1. Have policies been developed to affix the responsibilities for acquiring, expending and monitoring grants? ______ ______ ______ ______
2. Does the Department ensure that all Federal funds available to the State are requested and utilized? ______ ______ ______ ______
3. Grant Application (for other than formula grants):
a. Does the Department have a grant application for specific grants received during the audit period? (A State agency's application for a grant from another State agency under a Federal program should contain a formal application or the grant agreement.) ______ ______ ______ ______
b. Does the Department's grant application contain: ______ ______ ______ ______
(1) an outline of the applicant's work program including objectives and performance timetables? ______ ______ ______ ______
(2) a description of the applicant's employees who will be working on the grant program? ______ ______ ______ ______
(3) a description of the method of funding? ______ ______ ______ ______
(4) a description of statutory and regulatory requirements for the financial and programmatic administration of the grant program? ______ ______ ______ ______
(5) a detailed financial budget? ______ ______ ______ ______
4. Are grant applications reviewed and approved by upper management prior to submission to the grantor? ______ ______ ______ ______
5. Do grant applications include a current estimate of all allowable program costs? ______ ______ ______ ______
6. Does the Department assess the impact of matching requirements and personnel requirements for a proposed new Federal grant project or the continuation of an existing grant project before the grant is applied for? (In most cases, this should be done in conjunction with the overall budgeting processing.) ______ ______ ______ ______
7. Are appropriations to cover State matching funds obtained (or budgeted) prior to applying for any grants which require State matching funds? ______ ______ ______ ______
8. Does the Department have a copy of a properly executed grant agreement for each grant? ______ ______ ______ ______
9. Does the grant agreement contain requirements covering the:
a. Use of grant funds solely for grant purposes? ______ ______ ______ ______
b. satisfactory and timely completion of the designated work products? ______ ______ ______ ______
c. safeguarding funds and property? ______ ______ ______ ______
d. timely closeout of the grant at its completion or termination and refund of any unused funds? ______ ______ ______ ______
e. timely compliance with grant audit requirements? ______ ______ ______ ______
f. effective accounting controls? ______ ______ ______ ______
g. effective administrative control of subgrantees, contractors or delegated programs? ______ ______ ______ ______
h. timely submission of financial and progress reports? ______ ______ ______ ______
10. Does Department maintain grant files with adequate documentation (proposal, grant approval, guidelines, monthly reports, etc.) in an orderly manner? ______ ______ ______ ______
11. Are grants between State departments fully documented in written agreements which specify the duties and responsibilities of each department? ______ ______ ______ ______
12. Has the grantee Department received all funding to which it is entitled under the grant agreement? ______ ______ ______ ______
DO NOT WRITE IN THIS BOX --AUDITORS USE ONLY
Preliminary opinion on the above Internal Control matters:
Federal Grant Administration
Good Fair Poor

Back to Comptroller's Home Page
Back to Table of Contents