Financial Management and System of Internal Controls Que

U.S. DEPARTMENT OF JUSTICE OFFICE OF JUSTICE PROGRAMS

OMB Number: 1121-0329

Expiration Date: 12/31/2018

FINANCIAL MANAGEMENT AND SYSTEM OF INTERNAL CONTROLS QUESTIONNAIRE

Background

Recipients’ financial management systems and internal controls must meet certain requirements, including those set out in the “Part 200 Uniform Requirements” (2.C.F.R. Part 2800).

Including at a minimum, the financial management system of each OJP award recipient must provide

for the following:

1. Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the CFDA title and number, Federal award identification number and year, and the name of the Federal agency.

2. Accurate, current, and complete disclosure of the financial results of each Federal award or program.

3. Records that identify adequately the source and application of funds for Federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income, and interest, and be supported by source documentation.

4. Effective control over, and accountability for, all funds, property, and other assets. The recipient must adequately safeguard all assets and assure that they are used solely for authorized purposes.

5. Comparison of expenditures with budget amounts for each Federal award.

6. Written procedures to document the receipt and disbursement of Federal funds including procedures to minimize the time elapsing between the transfer of funds from the United States Treasury and the disbursement by the OJP recipient.

7. Written procedures for determining the allowability of costs in accordance with both the terms and conditions of the Federal award and the cost principles to apply to the Federal award.

8. Other important requirements related to retention requirements for records, use of open and machine readable formats in records, and certain Federal rights of access to award-related records and recipient personnel.

APPLICANT ORGANIZATIONAL INFORMATION

1. 

   
   

   Name of Organization and Address: Organization Name:

Street1: Street2: City: State:

Zip Code:

2. Authorized Representative's Name and Title:

Prefix: First Name: Middle Name:

Last Name: Suffix:

Title:

3. Phone: 4. Fax:

5. Email:

5. Year Established: 7. Employer Identification Number (EIN): 8. DUNS Number:

9. a) Is the applicant entity a nonprofit organization (including a nonprofit institution of higher education) as described in 26 U.S.C. 501(c)(3) and exempt from taxation under 26 U.S.C. 501(a)?

If “No” skip to Question 10. 

If “Yes”, complete Questions 9. b) and 9. c).

U.S. DEPARTMENT OF JUSTICE OMB Number: 1121-0329 OFFICE OF JUSTICE PROGRAMS Expiration Date: 12/31/2018

AUDIT INFORMATION

9 b). Does the applicant nonprofit organization maintain offshore accounts for the purpose of avoiding paying the tax described in 26 U.S.C. 511(a)?

9. c) With respect to the most recent year in which the applicant nonprofit organization was required to file a tax return, does the applicant nonprofit organization believe (or assert) that it satisfies the requirements of 26 C.F.R. 53.4958-6 (which relate to the reasonableness of compensation of certain individuals)?  Yes No If "Yes", refer to “Additional Attachments” under “What An Application Should Include” in the OJP solicitation (or application guidance) under which the applicant is submitting its application. If the solicitation/guidance describes the “Disclosure of Process related to Executive Compensation,” the applicant nonprofit organization must provide -- as an attachment to its application -- a disclosure that satisfies the minimum requirements as described by OJP.

For purposes of this questionnaire, an “audit” is conducted by an independent, external auditor using generally accepted auditing standards (GAAS) or Generally Governmental Auditing Standards (GAGAS), and results in an audit report with an opinion. 10. Has the applicant entity undergone any of the following types of audit(s)(Please check all that apply): “Single Audit” under OMB A-133 or Subpart F of 2 C.F.R. Part 200 Financial Statement Audit Defense Contract Agency Audit (DCAA) None Other Audit & Agency (list type of audit): None (if none, skipt to question XX)

11. Most Audit Report Issued: Within the last 12 months Within the last two years

Over two years ago N/A

Name of Audit Agency/Firm:

AUDITOR'S OPINION

12. On the most recent audit, what was the auditor’s opinion? Unqualified Opinion Qualified Opinion Disclaimer, Going Concern or Adverse Opinions N/A: No audits as described above

Enter the number of findings (if none, enter “0”): Enter the dollar amount of questioned costs (if none, enter “$0):

Were material weaknesses noted in the report or opinion? Yes

No

ACCOUNTING SYSTEM

13. Which of the following best describes the applicants entity’s accounting system: Manual Automated Combination of manual and automated

14. Does the applicant entity’s accounting system have the capability to identify the receipt and expenditure of award funds separately for each Federal award?

Yes

No Not Sure

15. Does the applicant entity’s accounting system have the capability to record expenditures for each Federal award by the budget cost categories shown in the approved budget?

16. Does the applicant entity’s accounting system have the capability to record cost sharing (“match”) separately for each Federal award, and maintain documentation to support recorded match or cost share?

17. Does the applicant entity's accounting system have the capability to accurately track employees actual time spent performing work for each federal award, and to accurately allocate charges for employee salaries and wages for each federal award, and maintain records to support the actual time spent and specific allocation of charges associated with each applicant employee?

18. Does the applicant entity’s accounting system include budgetary controls to preclude the applicant entity from incurring obligations or costs that exceed the amount of funds available under a federal award (the total amount of the award, as well as the amount available in each budget cost category)?

19. Is applicant entity familiar with the "cost principles" that apply to recent and future federal awards, including the general and specific principles set out in 2 C.F.R Part 200?

PROPERTY STANDARDS AND PROCUREMENT STANDARDS

20. Does the applicant entity’s property management system(s) maintain the following information on property purchased with federal award funds (1) a description of the property; (2) an identification number; (3) the source of funding for the property, including the award number; (4) who holds title; (5) acquisition date; (6) acquisition cost; (7) federal share of the acquisition cost; (8) location and condition of the property; (9) ultimate disposition information?

21. Does the applicant entity maintain written policies and procedures for procurement transactions that -- (1) are designed to avoid unnecessary or duplicative purchases; (2) provide for analysis of lease versus purchase alternatives; (3) set out a process for soliciting goods and services, and (4) include standards of conduct that address conflicts of interest?

22. a) Are the applicant entity’s procurement policies and procedures designed to ensure that procurements are conducted in a manner that provides full and open competition to the extent practicable, and to avoid practices that restrict competition?

22. b) Do the applicant entity's procurement policies and procedures require documentation of the history of a procurement, including the rationale for the method of procurement, selection of contract type, selection or rejection of contractors, and basis for the contract price?

23. Does the applicant entity have written policies and procedures designed to prevent the applicant entity from entering into a procurement contract under a federal award with any entity or individual that is suspended or debarred from such contracts, including provisions for checking the “Excluded Parties List” system (www.sam.gov) for suspended or debarred sub-grantees and contractors, prior to award?

TRAVEL POLICY

Does applicant entity: maintain a standard travel policy? Yes adhere to the Federal Travel Regulation? (FTR) Yes

No No

SUBRECIPIENT MANAGEMENT AND MONITORING

25. Does the applicant entity have written policies, procedures, and/or guidance designed to ensure that any subawards made by the applicant entity under a federal award -- (1) clearly document applicable federal requirements, (2) are appropriately monitored by the applicant, and (3) comply with the requirements in 2 CFR Part 200 (see 2 CFR 200.331)?

Yes No Not Sure N/A – Applicant does not make subawards under any OJP awards

U.S. DEPARTMENT OF JUSTICE OMB Number: 1121-0329 OFFICE OF JUSTICE PROGRAMS Expiration Date: 12/31/2018

26. Is the applicant entity aware of the differences between subawards under federal awards and procurement contracts under federal awards, including the different roles and responsibilities associated with each?

Yes No Not Sure N/A – Applicant does not make subawards under any OJP awards

27. Does the applicant entity have written policies and procedures designed to prevent the applicant entity from making a subaward under a federal award to any entity or individual is suspended or debarred from such subawards?

Yes No Not Sure N/A – Applicant does not make subawards under any OJP awards

DESIGNATION AS “HIGH-RISK’ BY OTHER FEDERAL AGENCIES

28. Is the applicant entity designated “high risk” by a federal grant-making agency outside of DOJ? (High risk includes any status under which a federal awarding agency provides additional oversight due to the applicant's past performance, or other programmatic or financial concerns with the applicant.) If "Yes", provide the following: (a) Name(s) of the federal awarding agency: (b) Date(s) the agency notified the applicant entity of the "high risk" designation: (c) Contact information for the "high risk" point of contact at the federal agency: Name: Phone: Email: (d) Reason for "high risk" status, as set out by the federal agency:

CERTIFICATION ON BEHALF OF THE APPLICANT ENTITY (must be made by the chief executive, executive director, chief financial officer, designated authorized representative ("AOR"), or other official with the requisite knowledge and authority)

On behalf of the applicant entity, I certify to the U.S. Department of Justice that the information provided above is complete and correct to the best of my knowledge. I have the requisite authority and information to make this certification on behalf of the applicant entity.

Name:

Date:

Title: Executive Director Chief Financial Officer Chairman Other

Phone: