Compliance review information request and preparation guide

OMB Control No. 0551-0035

Expiration Date: 04/30/2024

NFE Review: Information Request and Preparation Guide

NFE name spelled out: Agreement #

Review period

CSD staff are scheduled to complete a financial and administrative review of your agreement. In preparation, we need your help arranging the information and resources needed to conduct the review as efficiently as possible. Before the review begins, please complete the following steps:

1. Schedule a 30-45-minute entrance conference the morning of the first day of the review so the reviewer(s) can meet with all available staff. At a minimum, the financial management contact and program manager should be present, although all available staff related to the agreement are encouraged to attend.

2. A financial and program staff interview will be conducted to discuss the agreement’s activities and expenses. Please schedule an interview time with staff on the second day of the review, but please make sure they will also be in the office and available to answer questions related to the review.

3. If conducted onsite, set up a workspace (e.g., conference room, vacant office, etc.) for the reviewer(s) that has wi-fi access.

4. Schedule a 45-60-minute exit conference the afternoon of the last day of the review so the reviewer can provide a summary of the review. At a minimum, the President/ head of the NFE, program manager, and financial management contact should attend, although all available staff are encouraged to attend.

5. Obtain the documentation in the table below and make sure it is available for the reviewer(s) by the due dates established below (or sent to the reviewer via the CSD external SharePoint site before the review if noted in the following table). Please note that we are trying to minimize the use of paper and are requesting that you provide the information to us electronically, to the extent possible. Try to refrain from printing and copying documents unless it is the only way to provide the requested information. Scanned copies of original documents are generally allowed.  

6. Some documents below must be submitted electronically prior to the review. In addition, if this is a remote review and there is information that cannot be provided electronically, please contact the reviewer(s).  

 

7. Please complete the table below. This table will indicate the format your information is in (i.e., electronic, paper, or both) due dates and allows you to provide notes and information for the reviewer(s). This form, along with the documents highlighted below (see notes in the table), should be completed and sent to the reviewer(s) by date that is 45 days before the review begins. Remaining documents should be provided by insert first day of on-site review or date one week prior to remote review. If you have any questions about what is requested and the best way to provide the information, please contact the reviewer(s). 

Information needed	Due Date	Notes for CSD reviewer(s)
General
Bank statements (domestic and foreign) for accounts holding funds advanced from FAS or USDA’s CCC	Submit electronically by (Insert specific date - 45 days)	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Chart of accounts identifying USDA-funded program codes	Submit electronically by (Insert specific date - 45 days)	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Copies of general ledgers/transaction ledgers containing transactions charged to program funds during the review period.	Submit electronically by (Insert specific date - 45 days)	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Most recent detailed budget in excel or budget narrative as approved by FAS per the agreement/amendment(s);	Submit electronically by (Insert specific date - 45 days)	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
General ledger analysis to compare to the budget narrative.	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Advances
Advance documentation and supporting documentation (the date requested, amount, date received, dates the advance was drawn down, amount remaining from advance, and date the advance must be returned, receipts, etc.) from dates of applicable fiscal years	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Status of unused advance funds (if any). Were unused funds returned?	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Procurement and Contracting
List of contracts valued above $10,000.	Submit electronically by (Insert specific date - 45 days)	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Contract documentation (including bid proposals, selection rationale, contracts, and amendments, if applicable) for dates of applicable fiscal years	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Supporting documentation for sampled selection of contracts (contracts, reports, invoices, and/or proof of performance).	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Program Coordination
List of public communications relating to the project, the activities, or the donated commodities	Submit electronically by (Insert specific date - 45 days)	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
List of headquarters and in-country personnel who worked on the program agreement and employment contracts for the in-country personnel	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Document to support approval for changes in key personnel (if applicable)	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Documentation to support FAS approval to deviate from budget or project scope or objective (if applicable)	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Proof of performance for selected public communication,	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Program expenses
Supporting documentation (invoices, receipts, etc.) for sample selections in dates of applicable fiscal years	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Single audit reports and/or OMB Circular A-133 reports (depending on program activity year) for Fiscal Year(s) of activities.	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Financial reports	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Subrecipient
Subrecipient agreements and relevant policies	Submit electronically by (Insert specific date - 45 days)	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Copies of general ledgers/transaction ledgers containing subrecipients transactions charged to program funds during the review period (clearly identified as subrecipient expenses).	Submit electronically by (Insert specific date - 45 days)	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Subrecipient chart of accounts	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Supporting documentation for subrecipient expense sample selection	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Travel
Travel policy.	Submit electronically by (Insert specific date - 45 days)	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Supporting documentation (invoices, receipts, etc.) for travel selections in dates of applicable fiscal years	Insert first day of on-site review or date one week prior to remote review.	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.
Other
Policies and procedures related to our review topics (e.g., contracting, fraud prevention, etc.).	Submit electronically by (Insert specific date - 45 days)	☐ Electronic  ☐ Paper  ☐ Both  Insert additional notes here.

The public reporting burden for this information collection is estimated to be 90 minutes. This burden estimate includes time for reviewing instructions, researching existing data sources, gathering and maintaining the needed data, and completing and submitting the information. Send comments regarding the accuracy of this burden estimate and any suggestions for reducing the burden to: U.S. Department of Agriculture, Foreign Agricultural Service, Office of Capacity Building and Development, Food Assistance Division, Attn: OMB Number (0551-0035), 1400 Independence Avenue, S.W., Washington, DC 20250-1034. You are not required to respond to this collection of information unless a valid OMB control number is displayed.

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