Source: https://wiki.utdallas.edu/index.php/Research_OSPA:Subrecipient_Monitoring
Timestamp: 2019-10-23 20:52:39
Document Index: 94457094

Matched Legal Cases: ['ART200', '§200', '§200', '§200', '§200', '§200', 'ART200', '§200', '§200', '§200']

Research OSPA:Subrecipient Monitoring - Office of Research Wiki
Research OSPA:Subrecipient Monitoring
1 Policy Charge
4 Definitions and Terms
4.1 Federal Award:
4.2 Limited Scope Audit:
4.3 Pass-through Entity:
4.4 Recipient:
4.5 Research and Development:
4.6 Single Audit:
4.7 Subaward:
4.8 Distinctions between Subrecipients and Contractors:
4.9 Subrecipient:
4.10 Contractor:
5.2 Principal Investigators(PIs)
5.3 Departmental Administrators
6 Office of Sponsored Programs
7 Office of Post Award Management(OPM)
8 Subrecipient Risk Assessment Questionnaire
8.1 EXHIBIT 1
9 Sub vs Contractor Determination Form
9.1 EXHIBIT 2
9.2 WHEN TO USE THIS FORM:
9.3 DEFINITIONS FROM UNIFORM GUIDANCE (2 CFR ,PART200):
9.3.1 Subrecipient:
9.3.2 Contractor (akaVendor):
9.3.3 INSTRUCTIONS:
9.4 Subrecipient Audit Certification
9.5 Management Decision Letter
9.5.1 Exhibit 4
Office of Management and Budget (OMB) Uniform Guidance (UG) 2 CFR 200 assigns certain responsibilities to primary recipients of federal awards that, in turn, grant subawards to other organizations. These primary recipients are termed “pass-through entities".§200.330, §200.331, and §200.500 require pass-through entities to monitor the activities of subrecipients to ensure that federal awards are used appropriately and that performance goals are achieved. Pass-through entities must also ensure that subrecipients meet any audit responsibilities.This document provides information to assist The University of Texas at Dallas (UTD) in complying with the above requirements.
All federal award recipients are required to maintain and monitor each subaward or subrecipient supported by funds the institute receives from the federal government. All subcontract documents must describe applicable laws and regulations required to be followed by the subrecipients. All subrecipients expending federal funds of $750,000 or more in grant dollars must perform a fiscal year audit and should be monitored routinely by UTD in accordance with UG.UTD must ensure compliance with federal laws, regulations, contract and grant agreement provisions and that performance goals are achieved by the subrecipients.The subrecipient monitor processes include:
Review and monitor the subrecipient budgets
Federal financial assistance and federal cost-reimbursement contracts that non-federal entities receive directly from federal awarding agencies or indirectly from pass-through entities. It does not include procurement contracts used to buy goods or services from vendors.
Limited Scope Audit:
For purposes of the subrecipient monitoring requirements of UG, limited scope audits only include agreed-upon procedures engagements conducted in accordance with either the AICPA's (American Institute of Certified Public Accountants) generally accepted auditing standards or attestation standards, that are paid for and arranged by a pass-through entity and address only one or more of the following types of compliance requirements: activities allowed or unallowed; allowable costs/ cost principles; eligibility; matching, level of effort, earmarking; and reporting.
A non-federal entity that provides a subaward to a subrecipient to carry out part of a federal program.
A non-federal entity that receives a federal award directly from a federal awarding agency to carry out an activity under a federal program. The term recipient does not include subrecipients.
An audit which includes both the entity's financial statements and the federal awards.
Distinctions between Subrecipients and Contractors:
With respect to a federal award, an entity may be a recipient, a subrecipient, or a contractor. Federal awards expended as a recipient or a subrecipient are subject to audit or other requirements of OMB UG. Payments made to or received as a contractor are not considered federal awards and are therefore not subject to such requirements. The following information is presented to assist with identifying subrecipient versus contractor relationships:
A non-federal entity that receives a subaward from a pass-through entity to carry out part of a Federal program; but does not include an individual that is a beneficiary of such program. A subrecipient may also be a recipient of other federal awards directly from a federal awarding agency.As stated in OMB UG §200.330:Characteristics indicative of a federal award received by a subrecipient are when the organization:
As stated in OMB UG §200.330: Contractor is a dealer, distributor, merchant, or other seller providing goods or services that are required for the conduct of a Federal program. Characteristics indicative of a procurement relationship between UTD and a contractor are when the contractor:
Principal Investigators(PIs)
Office of Post Award Management(OPM)
DEFINITIONS FROM UNIFORM GUIDANCE (2 CFR ,PART200):
Contractor (akaVendor):
§200.23 Contractor means an entity that receives a contract as defined in §200.22 Contract.
§200.22 Contract means a legal instrument by which a non‐federal entity purchases property or services needed to carry out the project or program under a federal award.
Complete sections one and two of the checklist by marking all characteristics that apply to the outside entity. The section with the greatest number of marked characteristics indicates the likely type of relationship the entity will have with the University. On occasion there may be exceptions to the type of relationship indicated by the completed checklist. In these situations,
the substance of the relationship should be given greater consideration than the form of agreement between the University and the outside entity. Section 3 should be used to provide documentation on the use of judgment in determining the proper relationship classification.
Exhibit 3 [INSERT IMAGE]
Sample letter to be issued when a subrecipient has an audit finding (or findings) related to the University and when their corrective action plan is acceptable. When applicable, the letter should further address situations where costs are disallowed and require repayment, financial adjustments are necessary, or other action is needed. In those cases, the management decision should describe any appeal process available to the auditee. Those corrective action plans that may not be acceptable to the University should be handled on a case-by-case basis.Name of SubrecipientDateAddress of SubrecipientRe: Contract Number We have completed our review of the reporting package for name of organization for the period ending fiscal year end. Based on our review of your corrective action plan for the finding number(s) [list reference number(s) per report] related to the, it appears your plan will reasonably address the related finding(s). If, however, you do not implement your plan as intended or your plan does not adequately address the finding(s) noted, you are required to notify the of further corrective action plans.If you have any questions, please contact our office at phone number. Sincerely, Applicable Personnel
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This page was last edited on 20 September 2019, at 16:01.