Category Risk Medium Risk Higher Risk 1. Foreign vs. Domestic Domestic (US only) Canada, US territories All other international locations 2. Facilities and Infrastructure Work occurs in adequate, established space at subrecipient’s facility Some work done at UMMS facilities Subrecipient's lab resources are inadequate, requiring that work occur on UMMS campus 3. Maturity of Organization Mature (e.g. more than 10 years) Mature, but not research oriented Start-up, no fiscal controls in place yet 4. Organization Type University or Non-profit (Collegial Terms and Conditions (T&Cs) University or Non-profit with more restrictive T&Cs (e.g. state regulations) Industry organization 5. Award Type Grant from federal or non-commercial source Coop agreement or grant with special conditions Contracts and contracts with subcontracts 6. Amount/ Percentage of Award Subcontracted Lower funding levels or percentage of total funds allocated to subrecipient (e.g. <$100k) Funding is a large part of smaller award Funding level>$500K or >49% of award 7. Accounting/ Procurement Systems Systems have been approved (existing audit is an indicator) Systems less qualified to handle large amounts of federal money (Financial audit conducted but not required by Uniform Guidance Audit Requirements) No systems are in place, or systems are new 8. Negotiated Indirect Cost Rate Agreement Has detailed negotiated rate agreement Has simple rate agreement Does not have negotiated rate agreement 9. Audit Report Has annual audit as required by Uniform Guidance Subpart F Has annual third-party financial audit Has not had an annual financial audit 10. Prior experience with UMass Medical School Previous positive experience as UMMS subrecipient Previous experience as UMMS subrecipient but may have some minor concerns New subrecipient or previous negative experience with subrecipient. 11. ITAR/EAR No export controlled activity involved Collaborative agreements with potential for ITAR control needed Organization or project involves ITAR (e.g. satellites, biological warfare) 12. Compliance (animal/human subjects, DNA, stem cells) No compliance issues involved, or exempt per IRB Animal Subjects or Human Subjects involved, but or non-invasive Animal/human subject or other compliance issues involved, higher risk activities 13. Scientific Relationship between UMMS PI and Subrecipient PI Subrecipient PI is a familiar collaborator No previous collaboration
14. Difficulty of Scope of Work & Deliverables Report only - easily met objectives Possibility of change in scope or collaborative work scope Tangible products, deliverables necessary in order to achieve project success 15. Transparency / Frequency of Reporting Frequent reporting or easily assessed progress based on milestones or observable outcomes No reporting until the end of the project, no measurable or observable milestones or outcomes 16. Audit restrictions Auditors are able to perform testing on all awards Auditors can perform testing only on part of portfolio, but auditing or audit reports are provided Subrecipient places restriction on auditors due to status as Federally Funded Research and Development Center 17. Transparency Is Auditablity restricted (e.g., FFRDC)? Is it a sub on an award with built in audit fees? Work occurs in a geographic location with reliable power and communication capacity. The location is readily accessible and subcontract expenses include fees for independent audit Work occurs in remote, inaccessible location that experiences extended or frequent unexpected power outages that impede communication in a non-English speaking environment 18. Cost Sharing Subrecipient has made no commitment to share costs Subrecipient has committed to fund project costs not paid by the UMMS subaward 19. Existing UMMS Monitoring The subaward is made from an award operating within a UMMS department with an established research infrastructure The subaward is made from an award operating within a UMMS department without an established research infrastructure 20. Rate of Subrecipient Spending on Award Pace of spending is consistent with budgeted amounts per year Pace of spending slightly accelerated compared to budgeted amount per year Spending far outpaces that which was contemplated in the submitted budget