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- Verify the subrecipeint meets the UG definition of subrecipient, utilizing the Sub vs. Contractor Determination Form (EXHIBIT 2)
- Include all required information per UG §200.331
- Determine whether the subrecipient or its PIs are debarred or suspended from receiving federal funds
- Perform a Risk Assessment (EXHIBT 1) for all subrecipients
- Perform site-visits or increased monitoring based on Risk Assessment level of risk (high risk only)
- As regulated in UG §200.331(e)
- Maintain all subrecipient information in PeopleSoft Award Module
- Subrecipient and PI name
- Budget amounts
- Subaward begin/end dates
- Amendments to contract information
- Dates
- Budget
- Annually review all active subawards
- Obtain subrecipient monitoring from signed by PI 9EXHIBIT (EXHIBIT 5) prior to issuance of amendments
- If a subrecipient has been identified as high-risk or is foreign, complete continuing risk assessment form (EXHIBIT 1) prior to issuance of amendments
- Request Audit Certification Letters from all subrecipients (EXHIBIT 3)
- Review returned certification letters to verify that no audit findings related to federal funds provided by UTD are reported.
- If no findings are indicated, OSP will save the certification and no further action is necessary.
- If findings are indicated, OSP will make a management decision:
- The management decision (EXHIBIT 4) must be issued within 6 months of receipt of the audit report;
- Prior to issuing the management decision, UTD may request additional information or documentation from the auditee, including a request for auditor assurance related to the documentation, as a way of mitigating disallowed costs;
- Send Management Decision Letter to subrecipient containing the following:
- Whether or not the audit finding is sustained.
- Reason for the decision.
- Expected auditee action – repay disallowed costs, make financial adjustments, or take other action.
- If the auditee has not completed corrective action, a timetable for follow-up should be given.
- Any appeal process available to the auditee.
- Retain all documentation in official award files.
- Obtain subaward closeout certification form (EXHIBIT 6) from subrecipient within six (6) months of project end
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