UpdatedOctober2014
KSUSponsoredProgramsSubrecipient
MonitoringPolicy
SubrecipientssubjecttoOMBCircularA‐133:
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PrimeawardsandtheirsupplementalrequirementsareidentifiedinSubaward
Agreements.AccesstorecordsisrequiredthroughtheSubawardAgreement.
ThesubrecipientwillbenotifiedifthereisanydelinquentA‐133auditinformation
fromprevioussubawardswhichwouldsuspendpaymentsonthecurrentsubaward.
UponreceiptofdelinquentA‐133/otherauditinformation,paymentswillbe
released.
Duringthesubaward,eachinvoicewillbereviewedforaccuracyandallowability
accordingtoawardrequirements.
SPAwillrequestinterimfinancialreportsasnecessary(i.e.invention,equipment,
MBE/WBE,etcasrequiredbyprimeaward).
A‐133auditinformationwillberequested/reviewedannually,9‐12months
followingtheendofthe06/xxfiscalyear.Paymentswillbewithheldfrom
subrecipientswhohavenotsubmittedtherequiredauditinformationby06/xxof
theyearfollowingtheauditedfiscalyear.Forexample,paymentswillbewithheld
forsubrecipientswhohavenotsubmittedtheirauditforfiscalyearendingJune30,
2014byJune30,2015.Auditduedateswillbeadjustedforthoseentitieswith
alternativefiscalyearenddates.
TheKSUPIwillconfirmthesubrecipientmetperformancegoalsattheendofa
subawardagreementviaacertificationstatementtobeattachedtothefinal
subawardpayment.PIcertificationformsareavailableinEforms.
IfA‐133/otherauditfindingsaffectfundsawardedbyKSUtothesubrecipient,SPA
willutilizewhatevermeansareavailabletoverifycorrectiveactionshavebeen
takenbythesubrecipient.Ifcorrectiveactionsarenottakenbythesubrecipient,
KSUwilldetermineappropriateresponsesatthattime,whichcouldincluderequest
fordetailedrecords,sitevisitsandrepaymentoffunds.
UpdatedOctober2014
KSUSponsoredProgramsSubrecipient
MonitoringPolicy
SubrecipientsNOTsubjecttoOMBCircularA‐133:
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Definedasfor‐profitandthosenon‐profitorganizationsnotmeetingthefederal
expenditurethresholdof$500,000perannum.Whentheawardissigned,a
questionnairewillbesenttothesubawardeerequestingauditandF&Arate
information.IfthesubawardeeindicatestheydonothaveanA‐133orothersimilar
auditconducted(similarauditsmustincludereviewofinternalcontrolsand
allowablecosts,notjustanauditoftheentity’sfinancialstatements),subawardwill
besetupasafixedpriceagreementwithspecificdeliverables/milestonesorSPA
personnel(AccountantIIIorhigher)willreviewreimbursementinvoicesandwill
requestmoredetailedsupportingdocumentation(suchasadetailedtransaction
listing),ifnecessarytodetermineallowablecosts.
PrimeawardsandtheirsupplementalrequirementsareidentifiedinSubaward
Agreements.AccesstorecordsisrequiredthroughtheSubawardAgreement.
Duringthesubaward,eachinvoicewillbereviewedforaccuracyandallowability
accordingtoawardrequirements.
SPAwillrequestinterimfinancialreportsasnecessary(i.e.invention,equipment,
MBE/WBE,etcasrequiredbyprimeaward).
TheKSUPIwillconfirmthesubrecipientmetperformancegoalsattheendofa
subawardagreementviaacertificationstatementtobeattachedtothefinal
subawardpayment.PIcertificationformsareavailableinEforms.
IfauditfindingsaffectfundsorawardsreceivedbythesubrecipientfromKSU,SPA
willutilizewhatevermeansareavailabletoverifycorrectiveactionshavebeen
takenbythesubrecipient.Ifcorrectiveactionsarenottakenbythesubrecipient,
KSUwilldetermineappropriateresponsesatthattime,whichcouldincluderequest
fordetailedrecords,sitevisitsandrepaymentoffunds.