b. Review the written procedures, if any, for consistency with the compliance requirement. c. Determine if subgrant amounts were obligated by the State in a timely manner, consistent with SHSP, UASI, and OPSG requirements and the State’s own procedures. d. Select a sample of subgrant awards under these funding streams and review the subrecipients’ payment requests to determine if funds were disbursed by the State to the local or tribal government consistent with the dates of their subawards, i.e., the date of obligation. OTHER INFORMATION When completing the Schedule of Expenditures of Federal Awards (SEFA), recipients should record their expenditures using the CFDA number(s) shown on the legal award document for the period in which the funds were awarded. Subawards issued by the primary recipient are legally binding agreements, and, therefore, CFDA numbers cited by the recipient in the subgrant award must be used by the subrecipient as the CFDA reference in the SEFA. Expenditures identified under this program in the current audit period may be attributable to awards made in both the current or prior years. The current and previous CFDA numbers are shown in the following table. Year of Grant SHSP UASI CCP MMRS OPSG 2009 97.067 97.067 97.067 Program no 97.067 N/A (not part of the longer a cluster/program) separate item 2010 97.067 97.067 97.067 Program no 97.067 97.067 2011 longer a separate item 2012 97.067 97.067 Program no Program no Program no 97.067 longer a longer a longer a 2013 separate line separate line separate line 2014 item 2015 It also should be that, except as otherwise provided by statute, DHS awards of property and/or equipment are subject to the audit requirements of 2 CFR part 200, subpart F. A DHS policy statement that addresses this requirement is available at .
b. Review the written procedures, if any, for consistency with the compliance requirement. c. Determine if subgrant amounts were obligated by the State in a timely manner, consistent with SHSP, UASI, and OPSG requirements and the State’s own procedures. d. Select a sample of subgrant awards under these funding streams and review the subrecipients’ payment requests to determine if funds were disbursed by the State to the local or tribal government consistent with the dates of their subawards, i.e., the date of obligation. OTHER INFORMATION When completing the Schedule of Expenditures of Federal Awards (SEFA), recipients should record their expenditures using the CFDA number(s) shown on the legal award document for the period in which the funds were awarded. Subawards issued by the primary recipient are legally binding agreements, and, therefore, CFDA numbers cited by the recipient in the subgrant award must be used by the subrecipient as the CFDA reference in the SEFA. Expenditures identified under this program in the current audit period may be attributable to awards made in both the current or prior years. The current and previous CFDA numbers are shown in the following table. Year of Grant SHSP UASI CCP MMRS OPSG 2009 97.067 97.067 97.067 Program no longer a separate 97.067 N/A (not part of the cluster/program) 2010 2011 97.067 97.067 97.067 Program no longer a separate 97.067 97.067 2012 2013 2014 2015 97.067 97.067 Program no longer a separate line item Program no longer a separate line item Program no longer a separate line item 97.067 It also should be that, except as otherwise provided by statute, DHS awards of property and/or equipment are subject to the audit requirements of 2 CFR part 200, subpart F. A DHS policy statement that addresses this requirement is available at .
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