6600-01 Limited Scope Administrative and Financial Review Questi

General Administrative Requirements for Assistance Programs (Renewal)

epa_form_6600_01

General Administrative Requirements for Assistance Programs: Non-Profits

OMB: 2030-0020

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OMB Control No. 2030-0020
Approval expires XX/DD/YYYY

Limited Scope Administrative and Financial Review Questionnaire
for EPA Assistance Agreement Desk Reviews
Introduction
Thank you for assisting EPA with our review by completing this questionnaire. The questionnaire asks about your
organization’s administrative and financial policies and procedures. Some of the questions require you to provide copies
of your policies and procedures for review. Also, some financial drawdowns have been identified for review in Section
IX. Please provide copies of the requested policies and procedures and the source documents to support the selected
draws with the completed questionnaire.
This questionnaire requires “Yes” or “No” responses. Please check the appropriate box for each question. In some
cases, a written response is required. Please type or write your responses in the question box. You may also include or
attach additional sheets, if necessary, to provide a full response.
This collection of information is approved by OMB under the Paperwork Reduction Act, 44 U.S.C. 3501 et seq. (OMB
Control No. 2030-0020). Responses to this collection of information are required to obtain an assistance agreement (40
CFR Part 30, 40 CFR Part 31, and 40 CFR Part 33 for awards made prior to December 26, 2014, and 2 CFR 200, 2 CFR
1500, and 40 CFR Part 33 for awards made after December 26, 2014). An agency may not conduct or sponsor, and a
person is not required to respond to, a collection of information unless it displays a currently valid OMB control number.
The public reporting and recordkeeping burden for this collection of information is estimated to be 30 hours per response.
Send comments on the Agency’s need for this information, the accuracy of the provided burden estimates and any
suggested methods for minimizing respondent burden to the Regulatory Support Division Director, U.S. Environmental
Protection Agency (2821T), 1200 Pennsylvania Ave., NW, Washington, D.C. 20460. Include the OMB control number in
any correspondence. Do not send the completed form to this address.

Recipient Name
and Address:

Name

Responding Individual(s):
Title
Phone Number

Signature of Responsible Official

E-mail

Date

The following regulations are applicable to all awards:
▪ Uniform Administrative Requirements: 2 CFR 200 and 1500
▪ Cost Principles: 2 CFR 200 Subpart E
▪ Federal Funding Accountability and Transparency Act (FFATA) reporting: 2 CFR Part 170
▪ Disadvantaged Business Enterprises (DBE) Requirements: 40 CFR Part 33
▪ Audit Requirements: 2 CFR 200 Subpart F ($750,000+ threshold)

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I. Accounting and Financial Management
2 CFR 200.302
(FFATA reporting – 2 CFR Part 170)

1. Who in your organization is responsible for reviewing, approving and signing EPA assistance agreement
applications, awards and amendments?

2. Who in your organization is responsible for monitoring, administering and overseeing assistance agreements
once received from EPA? Please list names and titles.

3. Does your organization have a written accounting manual or written policies and procedures for
managing finances?

Yes
No

4. Does your organization’s accounting and financial management system(s) follow Generally
Accepted Accounting Principles (GAAP)?

Yes
No

5. Does your organization’s financial management system track revenues and expenditures and
provide financial results separately for each EPA assistance agreement project or program?

Yes
No

6. Does your financial management system identify the source and application of funds with
records that show obligations, unobligated balances, assets, outlays, income and interest?

Yes
No

7. Does your financial management system report and allow a comparison of outlays to budgeted
amounts for each assistance agreement award?

Yes
No

8. Does your organization maintain source documentation to support entries into your financial or
accounting system?

Yes
No

9. Does your organization have written procedures for drawing funds and issuing payments
including:
• Who is authorized to request payment from the Federal government and EPA?
• What procedures are used to verify that the requests and payments are accurate?
• What support documents are required for the draw of funds or for making payments?
• When drawdown of funds will occur?
• Minimizing the time elapsed between receiving federal funds and disbursing them?
If Yes, please provide a copy of the procedures for review.

Yes
No

10. Does your organization have written procedures to ensure that costs charged to EPA grants
are reasonable, allocable, allowable and that financial reports are issued as required?

Yes
No

11. Does your organization have procedures for receiving and depositing advanced payments or
other EPA funds into an interest bearing account and for minimizing the time elapsing between
receiving the advanced funds and disbursing them (usually within 5 business days) for the intended
expenditures?

Yes
No

12. Does your organization have requirements for adequate separation of duties or internal
controls so that funds are safeguarded and used only for allowable costs?

Yes
No

13. Does your organization monitor and provide project, program and financial performance reports
to EPA?

Yes
No

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I. Accounting and Financial Management (continued)
14. Does your organization have procedures for preparing and submitting Interim/Final Financial
Status Reports (SF-425) as required at least annually by EPA?

Yes
No

15. Does your organization have a policy for retaining financial and supporting records for a
minimum of 3 years after the award is closed?

Yes
No

16. Did your organization expend more than $750,000 of Federal funds in the most recent fiscal
year? If No, skip to question 18.

Yes
No

17. Did your organization obtain an audit in accordance with 2 CFR 200 Subpart F?

Yes
No

18. Does your organization currently receive Federal funds for indirect costs under its active EPA
assistance agreements? If No, skip to question 21.

Yes
No

19. What is your current approved indirect cost rate, time period covered by the agreement, and which Federal
agency is your cognizant agency for approving the rate?

20. Does your organization have a procedure to record, track, evaluate and update your indirect
cost rates for approval by your cognizant agency?

Yes
No

21. Does your organization have procedures for registering and updating information (including
executive compensation and unique entity identifier) in the System for Award Management on an
annual basis? (https://www.sam.gov/SAM/ (DUNS - https://www.dnb.com/)

Yes
No

22. Does your organization have procedures for reporting and updating information for subrecipients (including executive compensation) receiving $25,000 or more in assistance in the
Federal Funding Accountability & Transparency Act Subaward Reporting System (FSRS)?
(http://www.fsrs.gov)

Yes
No

II. Payroll
2 CFR 200.430 & 200.431

23. Does your organization have written payroll policies and procedures including policies for fringe
benefits paid to personnel?
If Yes, please provide a copy of the procedures for review.

Yes
No

24. Does your organization require all employees to fill out timesheets at least monthly that
coincide with one or more pay periods?

Yes
No

25. Are timesheets required to be signed by the employee, supervisor, or both?

Yes
No

26. Does your organization’s timesheets require employees to record actual hours worked on each
project, whether federally funded or not?

Yes
No

27. Are actual hours worked away from the office (travel, teleworking or other special
circumstances) identified on timesheets?

Yes
No

28. Does your organization apply salaries, wages and benefits consistently to both federally and
non-federally funded projects for the same labor categories?

Yes
No

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III. Travel
2 CFR 200.474

29. Does your organization have written travel policies and procedures including:
• Requiring travel authorizations and approvals prior to travel and vouchers to support actual
costs after the trip?
• Requiring separate levels of review prior to authorizing advances and payments?
• Ensuring that the travel costs claimed and billed are associated with the specific federally
funded project?
• Ensuring that travel costs are allowable, allocable and reasonable?

Yes
No

If Yes, please provide a copy of the procedures for review.

IV. Equipment
Equipment is defined as tangible, non-expendable personal property with a useful life greater than one
year and a per-unit cost greater than $5,000. Your organization may define equipment differently as
long as the dollar threshold is not greater than the Federal guideline.
2 CFR 200.313

30. Does your organization have written procedures concerning property management and
inventory control for items purchased with Federal funds? If Yes, please provide a copy of the
procedures for review. If your organization does not have equipment, skip to Section V.

Yes
No

31. Does your organization take a physical inventory of equipment and compare records at least
once every two years? When was the last inventory?

Yes
No

32. Does your organization keep the following records for all equipment:
• A description of the equipment?
• A serial number, model number or other identification number?
• The source of the equipment, including award number?
• Who holds the title?
• The acquisition date or date received?
• The cost of the equipment?
• Percentage of Federal participation in the cost of the equipment?
• The location, use, and condition of the equipment?
• Disposition data including the date of disposal and sale price of the equipment?
• Identification that the equipment is Federal property (if applicable)?

Yes
No

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V. Procurement
Procurement is the process for obtaining supplies, expendable property, equipment, real property, and
services, including contracting, consultant agreements, sub-awards or sub-grants, or any other types
of agreements that transfer Federal funds outside of your organization.
2 CFR 200.317 – 200.326
(FFATA reporting – 2 CFR Part 170 )

33. Does your organization have written procurement policies and procedures that have:
• Written standards of conduct that address potential conflict of interests and have
disciplinary actions for any individuals engaged in conducting and administering contracts
or sub-awards?
• Discussion of cost thresholds (small purchases vs. major procurements) and the
procurement authorizations and approvals required?
• A written requirement to review to avoid unnecessary purchases and to limit purchases to
necessary quantities?
• A written requirement to review lease vs. purchase alternatives (when appropriate)?
• A requirement to perform and document a cost or price analysis for all procurements?
• A requirement that procurement transactions maximize open and free competition?
• Written provisions for conducting solicitations having: a clear scope of work, requirements
and features prospective bidders must meet, a preference to conserving natural resources
and the environment, and positive efforts to use small, disadvantaged and minority owned
firms when possible?
• Requirements to document: reasoning for the type of procurement being used, the basis for
contractor selection, a justification for lack of competition or sole-source procurement, and
the basis for award cost and price?
• Provisions that ensure that goods and services are received, approved and acceptable
before payments are made?
• Provisions that no contract or sub-award will be entered into with parties that are debarred,
suspended, or excluded from Federal assistance programs?
• Provisions in the contract or agreement for termination and Federal access to contract
records?
• Guidelines for documenting contract files?

Yes
No

If Yes, please provide a copy of the procedures for review.
34. Has your organization awarded contracts or sub-agreements under any of your current EPA
assistance agreements? If No, skip to Section VI.

Yes
No

35. Does your organization have written agreements with contractors or sub-recipients?

Yes
No

36. Did your organization check the Excluded Party List System (https://www.sam.gov/SAM/) to
ensure the successful recipient is not suspended or debarred from Federal contracting or receiving
Federal funds?

Yes
No

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V. Procurement (continued)
38. Was EPA review and approval required for the contract or agreement prior to your awarding it
or did EPA provide written comments on the award?

Yes
No

39. Has your organization awarded contracts to consultants under any of your current EPA
assistance agreements? If No, skip to question 42.

Yes
No

40. Does your organization have controls to ensure that charges to EPA agreements do not
exceed EPA’s allowed direct hourly rate for consultants?

Yes
No

41. Do your consulting agreements specify the services to be provided, duration, and pay rates that
include base rate, fringe benefits, and overhead?

Yes
No

42. Does your organization have any agreements, sub-agreements, or loans that involve federally
funded construction, alteration, or repair contracts over $2,000 that require compliance with the
Davis-Bacon Act? If No, skip to question 46.

Yes
No

43. Did the contract or agreement contain the required clauses for complying with Davis-Bacon Act
(DBA) wage rates, reporting requirements and include a wage rate determination from the
Department of Labor at https://beta.sam.gov/? If Yes, please provide a copy of the specific
contract clauses for review.

Yes
No

44. Did your organization, sub-recipients or borrowers receive and review certified weekly payroll
records per Department of Labor form WH-347 for DBA projects? If Yes, please provide a copy
of page one and signature page of the completed WH-347 for review.

Yes
No

45. Did your organization conduct labor interviews per DOL form SF-1445 (or equivalent) and/or
require sub-recipients to do so for DBA projects? If Yes, please provide an example with
personal information removed for review.

Yes
No

VI. Disadvantaged Business Enterprises (DBE) (40 CFR Part 33)
46. Does your organization have procedures to make good faith efforts to solicit and use Small
Businesses, Minority Owned Firms, Women’s Business Enterprises and Labor Surplus Areas when
procuring construction, equipment, services and supplies?
If Yes, please provide a copy of the procedures for review.

Yes
No

47. Does your organization submit the required MBE/WBE Utilization Form
https://www.epa.gov/grants/epa-form-5700-52a-united-states-environmental-protection-agencyminority-business (at least annually) to EPA for any assistance agreement when: funds are
budgeted for procuring construction, equipment, services and supplies (including funds budgeted
for direct procurement by the recipient or procurement under sub-awards or loans in the “Other”
category) with a cumulative total that exceed the Simplified Acquisition Threshold (SAT) (currently,
$250,000), including amendments and/or modifications? Note: The threshold will be automatically
revised whenever the SAT is adjusted; See 2 CFR Section 200.1)

Yes
No

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VII. Recipient Match
A matching or cost sharing requirement may be satisfied by: (1) Allowable costs incurred by the grantee,
sub-grantee, or a cost-type contractor under the assistance agreement. This includes costs borne by nonFederal assistance agreements or by other cash donations from non-Federal third parties. (2) The value of
third party in-kind contributions applicable during the period of the cost sharing or matching requirement.
2 CFR 200.306

48. Do any of your organization’s active EPA assistance agreements include Matching, Cost
Sharing and/or In-Kind costs? If No, skip to Section VIII.

Yes
No

49. How did your organization fulfill the matching requirement?

50. Does your organization have procedures for identifying, valuing, documenting and reporting
cost sharing, matching and in-kind contributions for EPA projects?
If Yes, please provide a copy of the procedures for review.

Yes
No

51. Are any of these costs covered by funding from other Federal sources?

Yes
No

52. Are these costs identified in the approved project budgets for these EPA agreements?

Yes
No

VIII. Program Income
Program income is directly generated by an assistance agreement supported activity, or earned only as
a result of the agreement during the assistance agreement period.
2 CFR 200.307

53. Is program income being derived from and included in any of the EPA assistance agreements
under review?
If yes, please complete the rest of this section.

Yes
No

54. How is the program income being generated and reported, and how does your organization account for the
program income in financial records?

55. Has the disposition of the program income been addressed by a term and condition in the
assistance agreement?
56. How is the program income applied to the grant?

deducted from total project costs.
expanding the scope of work.
applying towards match/cost share requirement

57. If there is no term and condition, is the program income being deducted from the total allowable
project cost and is this shown on financial reports to EPA?

EPA Form 6600-01

Yes
No

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Yes
No

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IX. Transaction Testing
The following EPA assistance agreement funds have been drawn down by your organization for the
agreements listed below. These payments have been selected for transaction testing as part of this review.

Draw Down #1

Draw Down #2

Drawdown #3

Assistance Agreement Number
Total Funds Drawn Down
Draw Down Date
Personnel/Payroll
Travel
Procurements / Sub-awards
All Other Expenditures

1) Fill in the amount of the draw that was incurred for each category.
2) Provide excerpts from the general or project ledger and copies of all supporting documentation for each draw
including, but not limited to the following:

•

Personnel/Payroll - Payroll Ledgers/Journals, Activity Reports, Timesheets

•

Travel - Travel Authorizations, Travel Vouchers, Trip Reports, Reimbursement Requests, Receipts for
Expenses, Proof of Payment.

•

Procurements or Sub-awards – Provide any written contracts, agreements, purchase authorizations or
purchase orders for goods, services, supplies or construction (exclude any agreements for materials or
supplies included in your indirect costs). Also provide any sub-award documents, which are legal
instruments that support the performance of any portion of the grant project or program. Include any
Invoices, Receipts, Payment Authorizations or Proof of Payment for the contract, agreement or subaward.

•

Other or Additional Documentation - Any additional support documentation for expenditures that the
identified draw funded if the expenditure(s) comprised more than 10% of the draw.
Please organize these documents according to the corresponding draw down date.

Note: For confidentiality purposes, please redact any Personally Identifiable Information (SSNs, personal phone numbers
and addresses, etc,) from any documentation you provide to EPA.

EPA Form 6600-01

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File Typeapplication/pdf
File TitleEPA Form 6600-01
SubjectLimited Scope Administrative and Financial Review Questionnaire for EPA Assistance Agreement Desk Reviews
AuthorU.S. EPA
File Modified2021-02-08
File Created2021-02-08

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