track their response to the Single Audit certification requirement to ensure full compliance Commendation: , 1c. Issue a decision of audit F: Issue a management decision on audit findings within Yes No findings six months after receipt of the subrecipient’s audit report and ensure that the subrecipient takes appropriate and timely corrective action Resources: FY15:, FY16 & beyond: RA: Develop an audit finding monitoring system to track Yes No N/A all audit findings from Single Audits that relate to NHTSA grant fund activities RA: Check the Federal Excluded Parties List System or Yes No N/A collect a certification from the subrecipient, or add a clause or condition to the covered transaction (2 CFR Section 180.300 an OMB requirement) – 1d. Adjust pass-through entity’s F: Determine whether subrecipient audit results, on-site Yes No N/A records reviews or other monitoring require the adjustment of the pass-through entity’s records Resources: FY15: FY16 & beyond: 1e. Subrecipients permit access F: Ensure that SHSO has a policy that subrecipients are Yes No N/A to records required to permit the SHSO and auditors access to all applicable records and financial statements Resources: FY15: , OMB Circular A-133, Subpart D, Section 400 (d)(7) FY16 & beyond:
track their response to the Single Audit certification requirement to ensure full compliance Commendation: , 1c. Issue a decision of audit findings F: Issue a management decision on audit findings within six months after receipt of the subrecipient’s audit report and ensure that the subrecipient takes appropriate and timely corrective action Resources: FY15:, FY16 & beyond: Yes No RA: Develop an audit finding monitoring system to track all audit findings from Single Audits that relate to NHTSA grant fund activities Yes No N/A RA: Check the Federal Excluded Parties List System or collect a certification from the subrecipient, or add a clause or condition to the covered transaction (2 CFR Section 180.300 – an OMB requirement) Yes No N/A 1d. Adjust pass-through entity’s records F: Determine whether subrecipient audit results, on-site reviews or other monitoring require the adjustment of the pass-through entity’s records Resources: FY15: FY16 & beyond: Yes No N/A 1e. Subrecipients permit access to records F: Ensure that SHSO has a policy that subrecipients are required to permit the SHSO and auditors access to all applicable records and financial statements Resources: FY15: , OMB Circular A-133, Subpart D, Section 400 (d)(7) FY16 & beyond: Yes No N/A
mrchecklist201706.docx