14. Difficulty of Report only - easily met Possibility of change in scope or Tangible products, Scope of Work objectives collaborative work scope deliverables necessary in & Deliverables order to achieve project success Frequent reporting or No reporting until the 15. Transparency / Frequency of easily assessed progress end of the project, no Reporting based on milestones or measurable or observable outcomes observable milestones or outcomes 16. Audit Auditors are able to Auditors can perform testing only Subrecipient places restrictions perform testing on all on part of portfolio, but restriction on auditors awards auditing or audit reports are due to status as provided Federally Funded Research and Development Center 17. Transparency Work occurs in a Work occurs in remote, geographic location with inaccessible location Is Auditablity reliable power and that experiences restricted (e.g., communication capacity. extended or frequent FFRDC)? The location is readily unexpected power accessible and outages that impede Is it a sub on an subcontract expenses communication in a award with built include fees for non-English speaking in audit fees? independent audit environment 18. Cost Sharing Subrecipient has made Subrecipient has no commitment to share committed to fund costs project costs not paid by the UMMS subaward 19. Existing UMMS The subaward is made The subaward is made Monitoring from an award operating from an award within a UMMS operating within a department with an UMMS department established research without an established infrastructure research infrastructure 20. Rate of Pace of spending is Pace of spending slightly Spending far outpaces Subrecipient consistent with budgeted accelerated compared to that which was Spending on amounts per year budgeted amount per year contemplated in the Award submitted budget
14. Difficulty of Scope of Work & Deliverables Report only - easily met objectives Possibility of change in scope or collaborative work scope Tangible products, deliverables necessary in order to achieve project success 15. Transparency / Frequency of Reporting Frequent reporting or easily assessed progress based on milestones or observable outcomes No reporting until the end of the project, no measurable or observable milestones or outcomes 16. Audit restrictions Auditors are able to perform testing on all awards Auditors can perform testing only on part of portfolio, but auditing or audit reports are provided Subrecipient places restriction on auditors due to status as Federally Funded Research and Development Center 17. Transparency Is Auditablity restricted (e.g., FFRDC)? Is it a sub on an award with built in audit fees? Work occurs in a geographic location with reliable power and communication capacity. The location is readily accessible and subcontract expenses include fees for independent audit Work occurs in remote, inaccessible location that experiences extended or frequent unexpected power outages that impede communication in a non-English speaking environment 18. Cost Sharing Subrecipient has made no commitment to share costs Subrecipient has committed to fund project costs not paid by the UMMS subaward 19. Existing UMMS Monitoring The subaward is made from an award operating within a UMMS department with an established research infrastructure The subaward is made from an award operating within a UMMS department without an established research infrastructure 20. Rate of Subrecipient Spending on Award Pace of spending is consistent with budgeted amounts per year Pace of spending slightly accelerated compared to budgeted amount per year Spending far outpaces that which was contemplated in the submitted budget
umms-subrecipient-risk-assessment-matrix.docx