Control Activities Form for Grant and Similar Programs Governmental Unit: Financial Statement Date: Completed by: Date: Instructions: See separate instructions at . Assertions Addresses or Significant Risk? Control Has Been Implemented? Automated? Effectively Designed? Test Control? Comments Recording Grants and Similar Programs reviews the entity’s financial reports on a periodic basis and investigates significant variances from budgets and expected results. E/O, C, R/O, V, A/CL, CO C2104—The government has procedures for identifying federal, state, and other awards. E/O, C, A/CL, CO government has accounting procedures, charts of accounts, etc., for identifying and recording receipts and expenditures of program funds separately and in the appropriate cost category for each award or grant. E/O, C, A/CL C2106—The government provides written notification to employees when grant provisions or regulations impose requirements that differ from the government’s normal policies and procedures. E/O, C, A/CL C2107—Reconciliations of grant financial reports with supporting accounting records are prepared, reviewed, and approved by a responsible official before filing. E/O, C, A/CL C2108—Financial reports are prepared for required accounting periods within the time imposed and on the basis of accounting required by the grantor agencies. E/O, C, A/CL
government has established controls to preclude charging federal award programs with unallowable costs and expenditures. E/O, A/CL C1127—The government has procedures for tracking property and equipment purchased with federal award funds. E/O, C, A/CL C1128—If the government has awards or grants with matching requirements, levels of effort, and earmarking limitations, a responsible member of management monitors activities to ensure that requirements and limitations were met and amounts claimed or used for matching were determined in accordance with applicable laws and regulations (for example, the Uniform Guidance). E/O, C, A/CL C1129—The government has written personnel policies covering job descriptions, hiring procedures, salary or wage levels, promotions, dismissals, and conflicts of interest. E/O, C, A/CL C1130—The government has written policies prohibiting discrimination based on race, sex, age, or marital status in its employment practices. E/O, C, A/CL government has procedures that provide reasonable assurance that consistent treatment is applied in the distribution of charges as direct or indirect costs to all awards or grants. E/O, C, A/CL, V C2105—The government has accounting procedures, charts of accounts, etc., for identifying and recording receipts and expenditures of program funds separately and in the appropriate cost category for each award or grant. E/O, C, A/CL C1132—A responsible member of management reviews costs charged to direct and indirect cost centers in accordance with applicable grant agreements and cost principles. E/O, C, V, A/CL the government provides services under award programs with eligibility requirements, a responsible member of management uses a set checklist to review and approve the provision of services to ensure that recipients are eligible under specific program requirements. E/O C1134—The government’s depreciation policies or methods of computing use allowances are in accordance with the standards outlined in agency regulations or the Uniform Guidance. E/O, C, A/CL C1135—If the government has an indirect cost allocation plan, it is prepared in accordance with the provisions of the Uniform Guidance. E/O, C, A/CL