Templates | Monitoring and Submonitoring-Subrecipient Monitoring Sample Checklist

Subrecipient Monitoring Sample Checklist

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This document is a comprehensive Sample Subrecipient Monitoring Checklist designed for pass-through entities overseeing subrecipients who receive federal funds through subawards. A subrecipient is a non-Federal entity receiving part of a federal award to perform specific work. The prime recipient (pass-through entity) holds responsibility for monitoring the subrecipient’s performance and compliance with federal and state regulations.

The checklist covers multiple areas of subrecipient oversight:

1. <strong>Subaward Documentation</strong>: Confirms if there is a written agreement that defines tasks, deliverables, deadlines, and budget details to compare planned and actual costs.

2. <strong>Monitoring and Reporting</strong>: Ensures monitoring reports document findings and corrective actions, allow subrecipients adequate response time, and clearly communicate results including resolutions.

3. <strong>Financial Management System</strong>: Reviews the accounting system used by the subrecipient to track federal and non-federal funds separately, including the use of accounting manuals, documentation, and timely recording of financial transactions.

4. <strong>Policies and Procedures</strong>: Checks for written policies on grant administration (e.g., travel, procurement), conflict of interest policies, internal controls to prevent fraud or waste, and adequate safeguards for federal property.

5. <strong>Cash Management</strong>: Evaluates segregation of duties in cash receipts and disbursement functions, proper authorization of payments, documentation accompanying checks, and procedures for reimbursement requests and invoice payments.

6. <strong>Record Retention and Access</strong>: Verifies compliance with federal record retention requirements, including special retention for pending legal or audit matters.

7. <strong>Audit Requirements</strong>: Assesses if audits were completed as required, if audit reports were submitted, and that findings are addressed promptly with corrective plans.

8. <strong>Miscellaneous</strong>: Addresses management of program income, provision of technical assistance or training, timeliness of reports, and methodology for charging employee salaries and fringe benefits among multiple cost centers.

The checklist concludes by encouraging comments on issues found, specifying corrective actions, detailing technical assistance provided, and describing necessary follow-up by the pass-through entity staff. It serves as a tool to ensure subrecipient accountability and adherence to federal standards.

Keywords

Subrecipient Monitoring

Federal Funds Oversight

Subaward Documentation

Financial Management System

Grant Administration Policies

Cash Management Procedures

Record Retention Compliance

Audit Requirements

Technical Assistance

Subrecipient Accountability