YES NO N/A Notes
1. When grant funds are to be received on a reimbursement basis, are requests for reimbursement made in a timely manner and as often as allowable? ______ ______ ______ ______
2. Are the State's indirect costs reimbursements deposited into the fund from which the ______ ______ ______ ______
3. Are expenditures to be reported under a grant agreement reviewed by an independent person for allowability? ______ ______ ______ ______
a. Are expenditures requiring advance grantor approval properly approved? ______ ______ ______ ______
b. Is documentation of grantor approval maintained? ______ ______ ______ ______
a. Is grantor approval obtained prior to the incurring of expenses in excess of budgeted amounts? ______ ______ ______ ______
b. Are budget revisions approved by upper management before being submitted to the grantor? ______ ______ ______ ______
6. Where necessary is the allocation of direct or indirect costs among grant programs done in an equitable manner and in accordance with the grant agreement and other guidelines? ______ ______ ______ ______
a. Are payroll costs allocated to various grant programs supported by timekeeping records which document the allocation of an employee's time? ______ ______ ______ ______
b. Has the Department developed timekeeping procedures for allocation of payroll costs between Federal and State funding sources or between two or more Federally funded programs? ______ ______ ______ ______
8. Is the treatment of costs as either direct or indirect consistent for all grants? ______ ______ ______ ______
9. Are there procedures to ensure that the same matching funds are not being used to meet the matching requirements of various grant agreements? ______ ______ ______ ______
10. Are all programmatic reports required to be submitted to the grantor prepared by employees directly involved with the grant program? ______ ______ ______ ______
11. Are the programmatic reports approved by upper management in advance of being submitted? ______ ______ ______ ______
12. Do procedures exist to ensure that all financial and programmatic reports required to be filed with the grantor are filed in a timely manner? ______ ______ ______ ______
Preliminary opinion on the above Internal Control matters:
Federal Grant Accounting
Good Fair Poor

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