Financial Management Worksheet

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10 Νοε 2013 (πριν από 3 χρόνια και 8 μήνες)

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Fina
ncial Management Worksheet


Page
1


Financial Management Worksheet




A
.

Internal Controls

Yes

No

A1

Has the agency had an audit completed recently by an independent certified
public auditor (within the last 3 months) that examined, among other things, the
agency’s compliance with the fina
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䄲A

bnte爠rhe⁡u摩d⁣ m灬pt楯n 摡te:† _______________________________




䄳A

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楮⁴he
agency’s system of internal controls? If no, skip to A5.




䄴A

i楳i⁷hat⁷a猠s楴e携






䄵A

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c潭o汥t楯i 潦⁴he⁡u摩d?




䄶A

i楳i⁣han来猠sa摥:





a潥猠she牧 n楺i
t楯i have:

䄷A

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物rten
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f楮anc楡氠l牡n獡ct楯n猿




䄸A

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f潲⁴he⁡uth潲楺ot楯i⁡n搠牥c潲摩湧o潦⁴牡n獡ct楯i猿




䄹A

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䄱A.

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t漠
j潢⁲o獰sn獩扩汩s楥s?




䄱A.

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f潲o猠sn搠check扯潫sⰠInd⁣ nf楤int楡氠牥c潲摳o




䄱A.

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comparison of the agency’s records with actual assets and liabilities?







Fina
ncial Management Worksheet


Page
2

B.

Budget Controls

Yes

No

B1.

Does the agency document that on a regular, on
-
going basis it compares actual
expenditures for the SHP award with the budgeted amounts including
the amount
budgeted for each line item category?




B2.

Does the agency document that it relates its financial information to performance
or unit cost data, when appropriate?




C.

Cash Management

Yes

No

C1.

Does the agency draw down its federal funds o
n an advance basis?

If no, skip to C3.




C2.

Does the agency have written procedures in place which are consistently followed
to ensure that federal funds drawdown on an advance basis are disbursed within
three business days of their receipt from the U.S
. Treasury?




C3.

If the agency draws down its federal funds on a reimbursement basis, how frequently does it
request such reimbursements?


Average frequency of recent drawdown requests: ____________



Federal funds drawn down to date: ____________


Reimbursable expenses not yet drawn down: ____________


D.

Accounting Records/Source Documentation

Yes

No

Do the agency’s accounting records identify the source and use of all funds, including information on:

D1.



Awards?



D2.



Authorizations?



D3.



Obligations?



D4.



Unobligated balances?



D5.



Assets?



D6.



Liabilities?



D7.



Outlays or expendi
tures?



D8.



Income




D9.

Are the accounting records of the agency supported by adequate source
documentation?




D10.

If wages for staff are chargeable to more than one funding source, are there time
distribution records to support the amounts charged

to the SHP grant?




D11.

Are the costs charges to the SHP grant all actually eligible under the SHP
program?

See 24 CFR 583.105
-
135 for a list of eligible activities and OMB Circulars A
-
87
(government entities) or A
-
122 (for non
-
profits) for rules reg
arding eligible and
ineligible costs.




D12.

Does the agency have a system in place for maintaining its financial records
relative to the SHP grant for the proper period of time specified by federal
regulations (3 years from its last APR to HUD or until
any litigation, claim, audit or
other action involving the records has been resolved, whichever comes later)?





Fina
ncial Management Worksheet


Page
3



E.

Procurement

Yes

No

E1.

Does the agency maintain a written
“standard of conduct”

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潲摥爠r漠ov潩搠牥a氠潲⁡灰prent⁣ nf汩ct猠潦⁩nte牥獴?




b2.

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t漠灲潶楤攬⁴漠ohe⁥硴xnt⁰ act楣a氬⁦牥e⁡n搠潰on⁣潭oet楴楯iⰠIn搠楳⁴hi

摯捵mente搿




bP.

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b4.

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-
潷ne搬⁡n搠d楮潲楴y
-
潷ne搠
bu獩ses猠


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b5.

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p物捥⁡na汹獩猠灥rf潲oe搠f潲oeve特⁰牯cu牥ment⁡cti潮Ⱐ
an搠摯dumente搠楮⁴he⁰牯cu牥ment f楬i猿




bS.

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b7.



Basis for contractor selection?



E8.



Justification for lack of competition when competitive bids were not obtained?



E9.



Basis of award cost or price?




E10.

Does the agency maintain a “
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c潮t牡ct潲

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b11.

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楦⁡ny
-

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F.

Property Controls

Yes

No

F1.

Does the agency
maintain a system for tracking property and other assets bought
or leased with grant funds? If no, ski; to F3.




F2.

As part of this system, does the agency conduct a periodic (at least annual)
physical inventory or inspection of property bought/leased
with grant funds?




F3.

Does the agency have procedures in place to keep its property safe (such as
ad
equate locks, engraving of portable equipment, and/or storage of such
equipment in locations that are reasonable secure)?




F4.

Does the agency have s
ystems in place to ensure that the equipment leased or
purchased with grant funds are used solely for authorized purposes (e.g. agency
equipment or vehicles are not employed for personal use)?





Fina
ncial Management Worksheet


Page
4



G.

Audits

Yes

No

G1.

Did the agenc
y receive more than
$300,000 in federal funds during any year since
the receipt of the specific SHP grant being reviewed? If no, skip to G11.




G2.

Years: _________________________________________________


G3.

Did the agency have an audit completed within nine months of
the end of each of
the fiscal year(s) specified in above, and was/were the audit(s) conducted
consistent with the standards of OMB A
-
133?




Did the audit(s) provide the following:

G4.



A financial statement and schedule of federal assistance?



G5.



An a
ssessment about whether the records of the agency accurately reflect the
actual revues, assets, expenditures, and liabilities of the agency?



G6.



An evaluation of internal controls?



G7.



A report on program compliance?






G8.

Did the agency submit the

audit report to HUD and any other relevant “federal
awarding agencies”?




䜹d

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weakne獳s猬⁣潭o汩lnce⁦in摩湧猬ⁱue獴楯ie搠c潳瑳Ⱐ潲I牥c潭oen摡t楯i猠s潲o
業灲潶敭ent猠sn⁴he⁡来n
cy’s financial systems? If not, skip to G11.




d10.

If “yes”, has the agency taken steps to ensure timely resolution of any audit
f楮摩n杳Ⱐgue獴楯ie搠c潳瑳Ⱐan搯潲⁲oc潭oen摡t楯ns?



d11.

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tan摡牤猠潦⁏䵂⁁
-
122Ⱐ摩搠楴潮ethe汥s猠save⁡n⁩ 摥灥n摥nt⁡u摩d⁢礠a⁃ 䄠Ahat⁩ c汵摥搠dn
examination of SHP grant funds within the audit’s scope?




d12.

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weakne獳s猬⁣潭o汩l
nce⁦in摩湧猬ⁱue獴楯ie搠c潳瑳Ⱐ潲I牥c潭oen摡t楯i猠s潲o
improvements in the organizations’ financial systems?




d1P.

If “yes”, has the agency taken steps to ensure timely resolution of any audit
f楮摩n本ⁱue獴楯ie搠c潳瑳Ⱐon搯潲⁲oc潭oen摡t楯is?