| YES | NO | N/A | Notes Reference | |
| FEDERAL GRANT ACCOUNTING: | ||||
| 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? | ______ | ______ | ______ | ______ |
| 4. | ||||
| a. Are expenditures requiring advance grantor approval properly approved? | ______ | ______ | ______ | ______ |
| b. Is documentation of grantor approval maintained? | ______ | ______ | ______ | ______ |
| 5. | ||||
| 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? | ______ | ______ | ______ | ______ |
| 7. | ||||
| 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? | ______ | ______ | ______ | ______ |
| DO NOT WRITE IN THIS BOX --AUDITORS USE ONLY
Preliminary opinion on the above Internal Control matters: Federal Grant Accounting Good Fair Poor |