| 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 |