Federal Subaward Oversight — Model Performance Plan
Translate the selected 2 CFR provisions summarized in Table 1 of GAO-27-108450 into a reusable model performance plan for prime grant recipients and pass-through entities, with responsible stakeholders, assessable results, and regulatory applicability conditions.
Other Information
Scope: Table 1, Appendix II, GAO-27-108450, published November 10, 2026. This model represents the selected provisions as summarized in that report, rather than all of 2 CFR or a comprehensive restatement of current law. The table covers ten oversight requirement categories plus exemptions.
The goals, objective names, performance indicators, evidence suggestions, status descriptors, and value-chain classifications are editorial modeling of the source. They are not newly promulgated requirements, GAO recommendations, or commitments by any implementing organization. Mandatory duties, advisory considerations, and discretionary authorities remain distinct. An optional action is not a requirement to exercise that authority; assess its conditions only if used.
A qualitative target operationalizes the cited provision for assessment. A target under a discretionary or advisory provision is a model assessment criterion, not an independent legal mandate. No actual results, baselines, reporting periods, or implementation commitments have been invented. Event-relative time limits remain in target descriptions because event dates are unknown; no arbitrary calendar dates are supplied. Numeric timeliness targets are maximum durations, not minimums or observed results. All conditions and exceptions in each source summary apply to every associated indicator.
Regulatory dollar thresholds identify applicability or authority limits, not amounts to be spent or performance targets. The source summaries retain the $30,000 subaward reporting threshold and the $500,000 fixed-amount subaward ceiling as reported by GAO; this dated model does not assert that these values apply to every award or future regulatory revision. Consult the governing award and authoritative regulatory text for implementation.
Mission and the logical plan-owning Organization are editorial descriptions of purpose and scope, not representations of a separately constituted organization. Stakeholder roles follow responsibilities described in the source; no particular state or federal agency has adopted this model.
Prepared November 12, 2026. PublicationDate is the preparation date of the StratML rendition; it is not the effective date of the regulations or the GAO report publication date.
Source: https://files.gao.gov/reports/GAO-27-108450/index.html ; Table 1 summaries are reproduced under their corresponding objectives for traceability. Referenced parts 180 and 183 and related sections are represented only to the extent summarized in Table 1.
Regulatory reference edition: https://www.govinfo.gov/content/pkg/CFR-2026-title2-vol01/xhtml/CFR-2026-title2-vol01-part200.html ; section-level eCFR links accompany each objective. This dated GAO-table rendition does not silently incorporate later changes to those links.
Submitter's Note: This StratML rendition has been compiled by ChatGPT at my request.
🏢Federal Subaward Oversight The logical system of prime grant recipients and pass-through entities implementing the selected federal subaward oversight provisions, with supporting federal agencies, OMB, auditors, and subrecipients.
Stakeholders:
👥 👥 Show Hide 2 members | Source & SubmitterSource:https://files.gao.gov/reports/GAO-27-108450/index.html Period: to Published: |
Mission
To safeguard federal subaward funds and achieve program results through effective, proportionate oversight and compliance with applicable requirements.
Goal 1: Agreements 🔗
Classify agreements as subawards or procurement contracts through case-by-case determinations.
Other Information
Source category 1 from Table 1: Classify agreements as subawards or procurement contracts.Exemptions and qualifications represented under Goal 11 apply where authorized. Goals and objective groupings preserve the table’s organization; the table places budget/program revision review in the risk category.
Objective 1.1: Agreements 🔗
Classify agreements case by case as subawards or procurement contracts.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.331. The pass-through entity is responsible for making case-by-case determinations to determine whether the entity receiving federal funds is a subrecipient or a contractor.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.331Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
1.1.1: Classification
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Classified | Classify each agreement according to whether the receiving entity is a subrecipient or contractor. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Goal 2: Eligibility 🔗
Verify eligibility of subrecipients by confirming they are not excluded or disqualified from receiving awards.
Other Information
Source category 2 from Table 1: Verify subrecipients are not excluded from receiving the award.Exemptions and qualifications represented under Goal 11 apply where authorized. Goals and objective groupings preserve the table’s organization; the table places budget/program revision review in the risk category.
Objective 2.1: Exclusions 🔗
Restrict awards, subawards, and contracts with parties excluded under applicable nonprocurement suspension and debarment regulations.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.214. Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 C.F.R. part 180. The regulations in 2 C.F.R. part 180 restrict making federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in federal awards.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.214Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
2.1.1: Eligibility
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Restricted | Restrict transactions with debarred, suspended, or otherwise excluded parties as required by the cited regulations. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 2.2: Enemy 🔗
Apply Never Contract with the Enemy requirements to covered transactions.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.215. Federal agencies, recipients, and subrecipients are subject to the guidance implementing Never Contract with the Enemy in 2 C.F.R. part 183. The guidance in 2 C.F.R. part 183 affects covered contracts, grants, and cooperative agreements that are expected to exceed $50,000 during the period of performance; are performed outside the United States and its territories; and are in support of a contingency operation in which members of the Armed Forces are actively engaged in hostilities.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.215Modality: Mandatory, conditional. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
2.2.1: Applicability
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Applied | Apply the cited requirements when transactions are expected to exceed $50,000, are performed outside the United States and its territories, and support a contingency operation involving active hostilities. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 2.3: Verification 🔗
Verify that each prospective subrecipient is not excluded or disqualified.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(a). A pass-through entity must verify that the subrecipient is not excluded or disqualified in accordance with § 180.300. Verification methods are provided in Office of Management and Budget (OMB) regulations and can include confirming with the General Services Administration’s website (SAM.gov) that a potential subrecipient is not suspended, debarred, or otherwise excluded from receiving federal funds.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
2.3.1: Verification
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Verified | Verify eligibility using a method permitted by 2 CFR 180.300, including a SAM.gov check where used. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Goal 3: Payment Conditions 🔗
Determine and communicate appropriate payment conditions and structures for subawards.
Other Information
Source category 3 from Table 1: Determine and communicate appropriate subaward payment structure and conditions.Exemptions and qualifications represented under Goal 11 apply where authorized. Goals and objective groupings preserve the table’s organization; the table places budget/program revision review in the risk category.
Objective 3.1: Conditions 🔗
Adjust award conditions when an analysis of relevant risk, compliance, performance, or financial capability factors warrants their use.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.208(b). The federal agency or pass-through entity may adjust specific conditions in the federal award based on an analysis of the following factors: (1) review of OMB-designated repositories of government- wide data (for example, SAM.gov) or review of its risk assessment (see § 200.206); (2) the recipient’s or subrecipient’s history of compliance with the terms and conditions of federal awards; (3) the recipient’s or subrecipient’s ability to meet expected performance goals as described in § 200.211; or (4) a determination of whether a recipient or subrecipient has inadequate financial capability to perform the federal award.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.208Modality: Discretionary. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
3.1.1: Basis
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Based | Base any adjustment of specific conditions on the factors stated in the source. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Assess only if the optional authority or tool is used; non-use alone is not a failure.
Objective 3.2: Safeguards 🔗
Select appropriate safeguards when imposing specific conditions.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.208(c). Specific conditions may include the following: (1) requiring payments as reimbursements rather than advance payments; (2) withholding authority to proceed to the next phase until receipt of evidence of acceptable performance; (3) requiring additional or more detailed financial reports; (4) requiring additional project monitoring; (5) requiring the recipient or subrecipient to obtain technical or management assistance; or (6) establishing additional prior approvals.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.208Modality: Discretionary. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
3.2.1: Selection
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Selected | Select applicable specific conditions from the permitted approaches, such as reimbursement, additional reports, monitoring, assistance, approvals, or evidence of acceptable performance. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Assess only if the optional authority or tool is used; non-use alone is not a failure.
Objective 3.3: Notice 🔗
Notify the recipient or subrecipient of specific conditions before imposing them.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.208(d). Prior to imposing specific conditions, the federal agency or pass-through entity must notify the recipient or subrecipient as to: (1) the nature of the specific condition(s); (2) the reason why the specific condition(s) is being imposed; (3) the nature of the action needed to remove the specific condition(s); (4) the time allowed for completing the actions; and (5) the method for requesting the federal agency or pass-through entity to reconsider imposing a specific condition.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.208Modality: Mandatory, conditional. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
3.3.1: Notice
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Notified | Notify the affected entity of the conditions, reasons, removal actions, time allowed, and reconsideration method before imposition. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 3.4: Removal 🔗
Remove specific conditions promptly when the circumstances that prompted them have been satisfied.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.208(e). Any specific conditions must be promptly removed once the conditions that prompted them have been satisfied.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.208Modality: Mandatory, conditional. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
3.4.1: Removal
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Removed | Remove satisfied specific conditions promptly. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 3.5: Payment Timing 🔗
Minimize the time between transfer and disbursement of funds for recipients and subrecipients other than states.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.305(b). For recipients and subrecipients other than states, payment methods must minimize the time elapsing between the transfer of funds from the federal agency or the pass-through entity and the disbursement of funds by the recipient or subrecipient regardless of whether the payment is made by electronic funds transfer or by other means. See § 200.302(b)(6). Except as noted in this part, the federal agency must require recipients to use only OMB-approved, government-wide information collections to request payment.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.305Modality: Mandatory, conditional. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
3.5.1: Timing
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Minimized | Minimize elapsed time for covered payments; use only OMB-approved government-wide information collections to request payment except as noted in the cited provision. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 3.6: Reimbursement 🔗
Provide reimbursement using the preferred method in the circumstances identified in the regulation and make proper payments within 30 calendar days.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.305(b)(3). Payments for recipients and subrecipients other than States. Reimbursement is preferred when certain requirements cannot be met, when the federal agency or pass-through entity sets a specific condition per § 200.208, when requested by the recipient or subrecipient, when a federal award is for construction, or when a significant portion of the construction project is accomplished through private market financing or federal loans and the federal award constitutes a minor portion of the project. When the reimbursement method is used, the federal agency or pass-through entity must make payment within 30 calendar days after receipt of the payment request unless the federal agency or pass-through entity reasonably believes the request to be improper.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.305Modality: Mandatory and preferred-method conditions. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
3.6.1: Reimbursement
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Provided | Provide payment within 30 calendar days after receipt of a reimbursement request unless it is reasonably believed improper; preserve the conditions under which reimbursement is preferred. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
3.6.2: Elapsed Time
| Type | Start Date | End Date | Days | Status | Description |
|---|---|---|---|---|---|
| Target | 30 | Provided | Provide payment within 30 calendar days after receipt of a reimbursement request unless it is reasonably believed improper; preserve the conditions under which reimbursement is preferred. This numeric target is a maximum elapsed time of 30 days. |
Other Information
Regulatory maximum duration, not a measured actual or an exact required waiting period. Event-relative start and end dates must be populated from the individual request or audit record when this model is implemented. Calendar months are used for the six-month requirement; they are not converted to a fixed number of days.
Objective 3.7: Working Capital 🔗
Provide working capital advances only when the eligibility and cash-flow conditions for this payment method are met.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.305(b)(4). If the recipient or subrecipient cannot meet the criteria for advance payments and the federal agency or pass-through entity has determined that reimbursement is not feasible because the recipient or subrecipient lacks sufficient working capital, the federal agency or pass-through entity may provide cash on a working capital advance basis. Under this procedure, the federal agency or pass-through entity must advance cash payments to the recipient or subrecipient to cover its estimated disbursement needs for an initial period generally aligned to the recipient’s or subrecipient’s disbursing cycle. After that, the federal agency or pass-through entity must reimburse the recipient or subrecipient for its actual cash disbursements. Use of the working capital advance payment method requires that the pass-through entity provide timely advance payments to any subrecipients to meet the subrecipient’s actual cash disbursements. The pass-through entity must not use the working capital advance method of payment if the reason for using this method is the unwillingness or inability of the pass-through entity to provide timely advance payments to the subrecipient to meet the subrecipient’s actual cash disbursements.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.305Modality: Discretionary authority with mandatory conditions. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
3.7.1: Advances
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Provided | Provide estimated initial disbursement needs followed by reimbursement for actual disbursements if this method is used; provide timely advances and avoid using the method because the pass-through entity is unwilling or unable to advance funds timely. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Assess only if the optional authority or tool is used; non-use alone is not a failure.
Objective 3.8: Fixed Amounts 🔗
Limit fixed amount subawards to the authorized ceiling and obtain prior written federal approval.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.333. With prior written approval from the federal agency and subject to certain requirements, the recipient may provide subawards based on fixed amounts up to $500,000.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.333Modality: Discretionary authority with mandatory conditions. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
3.8.1: Authorization
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Limited | Limit fixed amount subawards, if used, to $500,000 with prior written federal approval and subject to the other cited requirements. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Assess only if the optional authority or tool is used; non-use alone is not a failure.
Goal 4: Award Information 🔗
Provide required award information and applicable requirements to subrecipients.
Other Information
Source category 4 from Table 1: Provide award information to subrecipients.Exemptions and qualifications represented under Goal 11 apply where authorized. Goals and objective groupings preserve the table’s organization; the table places budget/program revision review in the risk category.
Objective 4.1: Identification 🔗
Identify every subaward clearly and provide required award information.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(b). A pass-through entity must ensure that every subaward is clearly identified to the subrecipient as a subaward and includes certain information, such as subaward period of performance and amount of federal funds obligated in the subaward.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
4.1.1: Identification
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Identified | Identify the agreement as a subaward and provide the required identifying information, including the performance period and funds obligated. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 4.2: Information 🔗
Provide the best available award information and supply unavailable information when obtained.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(b). A pass-through entity must provide the subrecipient with the best available information on the federal subaward when certain award information is unavailable. A pass-through entity must provide unavailable information when it is obtained.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
4.2.1: Completeness
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Provided | Provide the best available information initially and supplement it when missing information becomes available. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 4.3: Requirements 🔗
Provide all applicable subaward requirements to subrecipients.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(b)(2). A pass-through entity must provide the subrecipient with all requirements of the subaward, including requirements imposed by federal statutes, regulations, and the terms and conditions of the federal award.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
4.3.1: Requirements
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Provided | Provide requirements imposed by federal statutes, regulations, and award terms and conditions. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 4.4: Additional Requirements 🔗
Provide any additional requirements imposed by the pass-through entity to fulfill its responsibilities.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(b)(3). A pass-through entity must provide the subrecipient any additional requirements that the pass-through entity imposes on the subrecipient for the pass-through entity to meet its responsibilities under the federal award, which includes information and certifications required for submitting financial and performance reports that the pass-through entity must provide to the federal agency.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory, conditional. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
4.4.1: Communication
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Provided | Provide additional requirements, including information and certifications needed for financial and performance reporting. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 4.5: Indirect Costs 🔗
Provide an approved indirect cost rate or determine the appropriate rate with the subrecipient when no approved rate exists.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(b)(4)(i). A pass-through entity must provide the subrecipient with an approved indirect cost rate negotiated between the subrecipient and the federal government. If no approved rate exists, a pass-through entity must determine the appropriate rate in collaboration with the subrecipient.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
4.5.1: Rate
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Provided | Provide the federally negotiated approved rate; where none exists, determine the appropriate rate in collaboration with the subrecipient. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 4.6: Access 🔗
Require subrecipient access to records and financial statements for pass-through entities and auditors.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(b)(5). A pass-through entity must ensure the subaward includes a requirement that the subrecipient permits the pass-through entity and auditors access to the subrecipient’s records and financial statements for the pass-through entity to fulfill its monitoring requirements.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
4.6.1: Access
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Required | Require access sufficient to fulfill monitoring responsibilities. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 4.7: Closeout Terms 🔗
Provide appropriate terms and conditions concerning closeout of the subaward.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(b)(6). A pass-through entity must provide the subrecipient with information on appropriate terms and conditions concerning the closeout of the subaward.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
4.7.1: Terms
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Provided | Provide the subrecipient with appropriate closeout terms and conditions. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Goal 5: Risk 🔗
Evaluate subrecipient risk to determine appropriate monitoring.
Other Information
Source category 5 from Table 1: Evaluate subrecipients’ risk to determine appropriate monitoring.Exemptions and qualifications represented under Goal 11 apply where authorized. Goals and objective groupings preserve the table’s organization; the table places budget/program revision review in the risk category.
Objective 5.1: Revisions 🔗
Review requests for budget or program plan revisions and communicate approval decisions or expected decision timing.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.308(d). The federal agency or pass-through entity must review the request for budget or program plan revision and should notify the recipient or subrecipient whether the revisions have been approved within 30 days of receipt of the request. The federal agency or pass-through entity must inform the recipient or subrecipient in writing when a decision can be expected if more than 30 days are required for a review.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.308Modality: Mandatory review and extended-review notice; advisory 30-day notification. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
5.1.1: Review
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Reviewed | Review each request; notify approval or disapproval within 30 days as the provision advises, and inform the requesting entity in writing when a decision can be expected if review requires more than 30 days. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 5.2: Risk 🔗
Evaluate each subrecipient’s fraud risk and risk of noncompliance to determine appropriate monitoring.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(c). A pass-through entity must evaluate each subrecipient’s fraud risk and risk of noncompliance with a subaward to determine the appropriate subrecipient monitoring.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
5.2.1: Assessment
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Evaluated | Evaluate fraud and noncompliance risk for each subrecipient and use the assessment to determine monitoring. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 5.3: Experience 🔗
Consider prior subaward experience when evaluating subrecipient risk.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(c)(1). When evaluating a subrecipient’s risk, a pass-through entity should consider the subrecipient’s prior experience with the same or similar subawards.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Advisory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
5.3.1: Experience
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Considered | Consider experience with the same or similar subawards as an advisory risk-assessment factor. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 5.4: Audits 🔗
Consider prior audit results when evaluating subrecipient risk.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(c)(2). When evaluating a subrecipient’s risk, a pass-through entity should consider the results of previous audits. This includes considering whether the subrecipient receives a single audit and the extent to which the same or similar subawards have been audited as a major program.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Advisory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
5.4.1: Audits
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Considered | Consider whether the subrecipient receives a single audit and whether the same or similar subawards were audited as a major program. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 5.5: Personnel and Systems 🔗
Consider new personnel and new or substantially changed systems when evaluating risk.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(c)(3). When evaluating a subrecipient’s risk, a pass-through entity should consider whether the subrecipient has new personnel or new or substantially changed systems.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Advisory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
5.5.1: Changes
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Considered | Consider relevant personnel and systems changes as advisory risk-assessment factors. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 5.6: Federal Monitoring 🔗
Consider the extent and results of federal agency monitoring when evaluating risk.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(c)(4). When evaluating a subrecipient’s risk, a pass-through entity should consider the extent and results of any federal agency monitoring (for example, if the subrecipient also receives federal awards directly from the federal agency).Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Advisory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
5.6.1: Monitoring
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Considered | Consider federal monitoring, including where the subrecipient also receives direct federal awards. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 5.7: Conditions 🔗
Consider specific subaward conditions where appropriate and notify the federal agency of conditions imposed.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(d). A pass-through entity must, if appropriate, consider implementing specific conditions in a subaward by setting up specific conditions (as described in § 200.208) and notify the federal agency of the specific conditions.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory consideration where appropriate and notification of conditions. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
5.7.1: Conditions
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Considered | Consider implementing appropriate specific conditions under 2 CFR 200.208 and notify the federal agency of those conditions. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Goal 6: Compliance 🔗
Ensure compliance of for-profit subrecipients with applicable subaward requirements.
Other Information
Source category 6 from Table 1: Ensure compliance of for-profit subrecipients.Exemptions and qualifications represented under Goal 11 apply where authorized. Goals and objective groupings preserve the table’s organization; the table places budget/program revision review in the risk category.
Objective 6.1: Compliance 🔗
Establish requirements as necessary to ensure compliance by for-profit subrecipients.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.501(i). As necessary, the pass-through entity is responsible for establishing requirements to ensure compliance by for-profit subrecipients. The subaward with a for-profit subrecipient must describe applicable compliance requirements and the for-profit subrecipient’s compliance responsibility. Methods to ensure compliance for federal awards made to for-profit subrecipients may include pre-award audits, monitoring throughout the performance of the subaward, and post-award audits (see § 200.332).Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.501Modality: Mandatory as necessary; discretionary methods. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
6.1.1: Compliance
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Established | Establish necessary requirements; describe applicable compliance requirements and responsibilities in the for-profit subaward; select suitable compliance methods, which may include pre-award audits, monitoring, and post-award audits. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Goal 7: Monitoring 🔗
Monitor subrecipients to ensure compliance with requirements and achievement of performance goals.
Other Information
Source category 7 from Table 1: Conduct monitoring of subrecipients to ensure compliance with requirements.Exemptions and qualifications represented under Goal 11 apply where authorized. Goals and objective groupings preserve the table’s organization; the table places budget/program revision review in the risk category.
Objective 7.1: Compliance 🔗
Evaluate and monitor compliance with statutes, regulations, and federal award terms and conditions.
Stakeholders:
👥Recipients and subrecipients : Monitor their compliance and performance under federal awards.Performer : Monitor their compliance and performance under federal awards. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.303(c). The recipient and subrecipient must evaluate and monitor the recipient’s or subrecipient’s compliance with statutes, regulations, and the terms and conditions of federal awards.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.303Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
7.1.1: Compliance
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Monitored | Evaluate and monitor the recipient’s or subrecipient’s compliance with applicable award requirements. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 7.2: Performance 🔗
Monitor each program, function, or activity for compliance and achievement of performance expectations.
Stakeholders:
👥Recipients and subrecipients : Monitor their compliance and performance under federal awards.Performer : Monitor their compliance and performance under federal awards. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.329(a). The recipient and subrecipient are responsible for the oversight of the federal award. The recipient and subrecipient must monitor their activities under federal awards to ensure they are compliant with all requirements and meeting performance expectations. Monitoring by the recipient and subrecipient must cover each program, function, or activity.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.329Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
7.2.1: Performance
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Monitored | Monitor activities under federal awards to ensure compliance and achievement of performance expectations across each program, function, or activity. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 7.3: Site Visits 🔗
Conduct in-person or virtual site visits when warranted.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.329(f). The federal agency or pass-through entity may conduct in-person or virtual site visits as warranted.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.329Modality: Discretionary. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
7.3.1: Visits
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Conducted | Conduct site visits if selected as a warranted oversight tool; no universal visit frequency is imposed by this provision. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Assess only if the optional authority or tool is used; non-use alone is not a failure.
Objective 7.4: Results 🔗
Monitor subrecipient activities and overall performance to ensure compliance and achievement of subaward goals and objectives.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(e). A pass-through entity must monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with federal statutes, regulations, and the terms and conditions of the subaward. The pass-through entity is responsible for monitoring the overall performance of a subrecipient to ensure that the goals and objectives of the subaward are achieved.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
7.4.1: Results
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Monitored | Monitor as necessary to ensure compliance and achievement of the subaward’s goals and objectives. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 7.5: Reports 🔗
Review subrecipient financial and performance reports.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(e)(1). In monitoring a subrecipient, a pass-through entity must review financial and performance reports.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
7.5.1: Review
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Reviewed | Review financial and performance reports as part of subrecipient monitoring. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 7.6: Tools 🔗
Select risk-appropriate tools supporting accountability, compliance, and achievement of performance goals.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(f). Depending upon the pass-through entity’s assessment of the risk posed by the subrecipient (as described in paragraph (c) of this section), the following monitoring tools may be useful for the pass-through entity to ensure proper accountability and compliance with program requirements and achievement of performance goals: (1) providing subrecipients with training and technical assistance on program-related matters; (2) performing site visits to review the subrecipient’s program operations; and (3) arranging for agreed-upon-procedures engagements as described in § 200.425.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Discretionary. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
7.6.1: Tools
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Selected | Select useful tools according to assessed risk; optional tools include training, technical assistance, site visits, and agreed-upon-procedures engagements. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Assess only if the optional authority or tool is used; non-use alone is not a failure.
Objective 7.7: Audits 🔗
Verify that subrecipients receive required audits.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(g). A pass-through entity must verify that a subrecipient is audited as required by subpart F on Post Federal Award Requirements Subrecipient Monitoring and Management.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory, conditional. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
7.7.1: Verification
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Verified | Verify that each subrecipient is audited as required by subpart F. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 7.8: Engagement Costs 🔗
Limit allowable agreed-upon-procedures engagement costs to authorized scope and conditions.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.425(c). Pass-through entities may charge federal awards for the cost of agreed upon procedures engagements to monitor subrecipients exempt from having an audit conducted under the Single Audit Act and certain requirements. This cost is allowable only if the agreed-upon procedures engagements are: (1) conducted in accordance with generally accepted government auditing standards or applicable international attestation standards, as appropriate; (2) paid for and arranged by the pass-through entity; and (3) limited in scope to one or more of the following types of compliance requirements: activities allowed or unallowed; allowable costs/cost principles; eligibility; and reporting.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.425Modality: Discretionary authority with mandatory conditions. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
7.8.1: Allowability
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Limited | Limit charged engagement costs to engagements meeting the prescribed standards, paid for and arranged by the pass-through entity, and limited to the specified compliance areas. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Assess only if the optional authority or tool is used; non-use alone is not a failure.
Goal 8: Issues 🔗
Address issues of noncompliance through timely corrective actions, management decisions, and appropriate enforcement.
Other Information
Source category 8 from Table 1: Address issues that arise.Exemptions and qualifications represented under Goal 11 apply where authorized. Goals and objective groupings preserve the table’s organization; the table places budget/program revision review in the risk category.
Objective 8.1: Action 🔗
Take prompt action when noncompliance is identified.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.303(d). The recipient and subrecipient must take prompt action when instances of noncompliance are identified.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.303Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
8.1.1: Response
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Taken | Take prompt corrective action on identified noncompliance. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 8.2: Corrective Action 🔗
Ensure subrecipient corrective action on significant developments that negatively affect the subaward.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(e)(2). In monitoring a subrecipient, a pass-through entity must ensure that the subrecipient takes corrective action on all significant developments that negatively affect the subaward.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
8.2.1: Correction
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Ensured | Ensure corrective action on all significant adverse developments affecting the subaward. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 8.3: Management Decisions 🔗
Issue management decisions on audit findings pertaining to the federal award passed through to the subrecipient.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(e)(3). In monitoring a subrecipient, a pass-through entity must issue a management decision for audit findings pertaining only to the federal award provided to the subrecipient from the pass-through entity as required by 200.521.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
8.3.1: Decisions
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Issued | Issue the management decisions required by 2 CFR 200.521 for covered audit findings. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 8.4: Findings 🔗
Resolve audit findings specifically related to the subaward.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(e)(4). In monitoring a subrecipient, a pass-through entity must resolve audit findings specifically related to the subaward.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
8.4.1: Resolution
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Resolved | Resolve audit findings specifically related to the subaward, within the scope of the cited responsibility. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 8.5: Records 🔗
Consider adjustments to pass-through entity records based on audits, site visits, or other monitoring.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(h). A pass-through entity must consider whether the results of a subrecipient’s audit, site visits, or other monitoring necessitate adjustments to the pass-through entity’s records.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory consideration. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
8.5.1: Adjustments
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Considered | Consider whether monitoring results necessitate adjustments to the pass-through entity’s records. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 8.6: Enforcement 🔗
Consider enforcement action against noncompliant subrecipients.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.332(i). A pass-through entity must consider taking enforcement action against noncompliant subrecipients as described in § 200.339 and in program regulations.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.332Modality: Mandatory consideration. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
8.6.1: Enforcement
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Considered | Consider enforcement action under 2 CFR 200.339 and applicable program regulations. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 8.7: Conditions 🔗
Implement specific conditions as authorized when recipients or subrecipients fail to comply with governing requirements.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.339. The federal agency or pass-through entity may implement specific conditions if the recipient or subrecipient fails to comply with the U.S. Constitution, federal statutes, regulations, or terms and conditions of the federal award.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.339Modality: Discretionary. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
8.7.1: Conditions
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Implemented | Implement specific conditions if the authority is exercised in response to noncompliance; this provision is permissive, not a requirement to impose conditions in every case. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Assess only if the optional authority or tool is used; non-use alone is not a failure.
Objective 8.8: Audit Noncompliance 🔗
Take appropriate action when a nonfederal entity remains unable or unwilling to obtain a required audit.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.505. In cases of continued inability or unwillingness of a nonfederal entity to have an audit conducted in accordance with this part, federal agencies or pass-through entities must take appropriate action as provided in § 200.339.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.505Modality: Mandatory, conditional. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
8.8.1: Action
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Taken | Take appropriate action under 2 CFR 200.339 for continued inability or unwillingness to have a required audit conducted. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 8.9: Management Responsibility 🔗
Issue management decisions for audit findings affecting subawards issued under a federal award.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.521(c). The pass-through entity is responsible for issuing a management decision for audit findings that affect subawards it issues to subrecipients under a federal award.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.521Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
8.9.1: Responsibility
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Issued | Issue management decisions for findings affecting the entity’s subawards. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 8.10: Decision Timing 🔗
Issue management decisions within six months after Federal Audit Clearinghouse acceptance of the audit report.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.521(d). The pass-through entity responsible for issuing a management decision must do so within 6 months of the Federal Audit Clearinghouse’s acceptance of the audit report.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.521Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
8.10.1: Timeliness
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Issued | Issue each required management decision within six months of FAC acceptance of the audit report. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
8.10.2: Elapsed Time
| Type | Start Date | End Date | Months | Status | Description |
|---|---|---|---|---|---|
| Target | 6 | Issued | Issue each required management decision within six months of FAC acceptance of the audit report. This numeric target is a maximum elapsed time of 6 months. |
Other Information
Regulatory maximum duration, not a measured actual or an exact required waiting period. Event-relative start and end dates must be populated from the individual request or audit record when this model is implemented. Calendar months are used for the six-month requirement; they are not converted to a fixed number of days.
Goal 9: Reporting 🔗
Report complete, accurate, and timely information on subawards and subrecipients.
Other Information
Source category 9 from Table 1: Report on subawards and subrecipients.Exemptions and qualifications represented under Goal 11 apply where authorized. Goals and objective groupings preserve the table’s organization; the table places budget/program revision review in the risk category.
Objective 9.1: Performance Reporting 🔗
Relate financial data and accomplishments to performance goals and objectives while observing reporting collection limits.
Stakeholders:
👥Federal agencies and pass-through entities : Set applicable collection requirements and observe prescribed reporting limits.Performer : Set applicable collection requirements and observe prescribed reporting limits. (Performer)
👥Recipients and subrecipients : Submit the required reports and relate accomplishments to award objectives.Performer : Submit the required reports and relate accomplishments to award objectives. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.329(b). The federal agency must use OMB-approved common information collections (for example, Research Performance Progress Reports) when requesting performance reporting information. The federal agency or pass-through entity may not collect performance reports more frequently than quarterly unless a specific condition has been implemented in accordance with § 200.208. To the extent practicable, the federal agency or pass-through entity should align the due dates of performance reports and financial reports. When reporting program performance, the recipient or subrecipient must relate financial data and project or program accomplishments to the performance goals and objectives of the federal award.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.329Modality: Mandatory limits and reporting duties; practicability qualification. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
9.1.1: Reporting
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Related | Relate financial data and project or program accomplishments to award performance goals and objectives; use OMB-approved collections, avoid more-than-quarterly collection absent specific conditions, and align financial and performance due dates to the extent practicable. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 9.2: Reporting Intervals 🔗
Submit required performance reports at permitted intervals.
Stakeholders:
👥Federal agencies and pass-through entities : Set applicable collection requirements and observe prescribed reporting limits.Performer : Set applicable collection requirements and observe prescribed reporting limits. (Performer)
👥Recipients and subrecipients : Submit the required reports and relate accomplishments to award objectives.Performer : Submit the required reports and relate accomplishments to award objectives. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.329(c)(1). The recipient or subrecipient must submit performance reports as required by the federal award. Intervals must be no less frequent than annually nor more frequent than quarterly except if specific conditions are applied (see § 200.208).Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.329Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
9.2.1: Intervals
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Submitted | Submit performance reports at intervals no less frequent than annually and no more frequent than quarterly, except when specific conditions apply. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 9.3: Subawards 🔗
Report covered subawards to SAM.gov by the applicable deadline.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. pt. 170, app. A(I)(a)(1)-(2). Recipients must report each subaward that equals or exceeds $30,000 in federal funds to SAM.gov by no later than the end of the month after the month in which the subaward was made (unless otherwise exempt).aRegulatory reference: https://www.ecfr.gov/current/title-2/subtitle-A/chapter-I/part-170/appendix-Appendix%20A%20to%20Part%20170Modality: Mandatory, conditional. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
9.3.1: Submission
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Reported | Report each nonexempt subaward equaling or exceeding $30,000 by the end of the month following the month the subaward was made, as summarized in the dated source. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 9.4: Executive Compensation 🔗
Report compensation information for the five most highly compensated subrecipient executives when all applicability conditions are met.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. pt. 170, app. A(I)(b). If a subrecipient received at least 80 percent of its annual gross revenue from federal awards subject to the Transparency Act (including contracts and financial assistance) and had at least $25 million in annual gross revenue from federal awards in the preceding fiscal year, and if the public does not have access to information about the compensation of the subrecipient’s senior executives through periodic reports, the pass-through entity must report information on the subrecipient’s five most highly compensated executive officials if the total award is at least $30,000.Regulatory reference: https://www.ecfr.gov/current/title-2/subtitle-A/chapter-I/part-170/appendix-Appendix%20A%20to%20Part%20170Modality: Mandatory, conditional. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
9.4.1: Disclosure
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Reported | Report the information when the source’s federal revenue share, federal revenue amount, public-access, and award-size conditions all apply: at least 80 percent, at least $25 million, no qualifying public disclosure, and a total award of at least $30,000. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Goal 10: Closeout 🔗
Finalize closeout of awards when administrative actions and required work have been completed, or on available information when required.
Other Information
Source category 10 from Table 1: Finalize award closeout requirements.Exemptions and qualifications represented under Goal 11 apply where authorized. Goals and objective groupings preserve the table’s organization; the table places budget/program revision review in the risk category.
Objective 10.1: Closeout 🔗
Close out awards when administrative actions and required work are completed, or proceed using available information when they are not completed.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.344(a). The pass-through entity must close out the federal award when it determines that all administrative actions and required work of the federal award have been completed. When the subrecipient fails to complete the necessary administrative actions or the required work for an award, the pass-through entity must proceed with closeout based on the information available.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.344Modality: Mandatory. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
10.1.1: Closeout
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Closed | Close out after determining completion of required work and administrative actions; proceed on available information if the subrecipient fails to complete them. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Goal 11: Exemptions 🔗
Apply exemptions only within the circumstances and authorities permitted by the Uniform Guidance.
Other Information
Source category 11 from Table 1: ExemptionsExemptions and qualifications represented under Goal 11 apply where authorized. Goals and objective groupings preserve the table’s organization; the table places budget/program revision review in the risk category.
Objective 11.1: Class Exceptions 🔗
Authorize class exceptions only when permitted and not prohibited by statute.
Stakeholders:
🏢Office of Management and Budget : Authorize class exceptions within the stated statutory limits.Performer : Authorize class exceptions within the stated statutory limits. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.102(a). In certain circumstances, OMB may allow for exceptions from requirements of the Uniform Guidance for classes of federal awards, recipients, or subrecipients when the exceptions are not prohibited by statute.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.102Modality: Discretionary. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
11.1.1: Authority
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Authorized | Authorize an exception only if OMB exercises its permitted authority in the specified circumstances; do not treat an exception as required. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Assess only if the optional authority or tool is used; non-use alone is not a failure.
Objective 11.2: Statutory Exceptions 🔗
Adjust class requirements when required by federal statutes or regulations, subject to audit and approval limitations.
Stakeholders:
👥Federal awarding agencies : Exercise the exception authority only within applicable scope and approval limits.Performer : Exercise the exception authority only within applicable scope and approval limits. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.102(b). A federal agency may adjust requirements to a class of federal awards, recipients, or subrecipients when required by federal statutes or regulations, except for audit requirements in subpart F. Except for audit provisions in subpart F, when a federal statute requires exceptions to requirements of this part for a class of federal awards, recipients, or subrecipients, a federal agency does not need OMB approval to allow those exceptions. See also § 200.106.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.102Modality: Conditional authority and statutory duty. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
11.2.1: Scope
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Adjusted | Adjust requirements within the authority described in 2 CFR 200.102(b), preserving the subpart F audit limitation and the distinction between statutory exceptions and those requiring OMB approval. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Apply according to the modality and applicability conditions specified in the objective. No ActualResult is asserted.
Objective 11.3: Individual Exceptions 🔗
Authorize individual exceptions and less restrictive fixed-amount requirements only within prescribed limits.
Stakeholders:
👥Federal awarding agencies : Exercise the exception authority only within applicable scope and approval limits.Performer : Exercise the exception authority only within applicable scope and approval limits. (Performer)
👥Cognizant agencies for indirect costs : Authorize permitted exceptions related to cost allocation plans and indirect cost rate proposals.Performer : Authorize permitted exceptions related to cost allocation plans and indirect cost rate proposals. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.102(c). Federal agencies may allow exceptions to requirements of the Uniform Guidance on a case-by-case basis for individual federal awards, recipients, or subrecipients, except when the exceptions are prohibited by law or other approval is expressly required by the Uniform Guidance. Only the cognizant agency for indirect costs may authorize exceptions related to cost allocation plans or indirect cost rate proposals. A federal agency may also apply less restrictive requirements when issuing fixed amount awards (see § 200.1), except for those requirements imposed by statute or in the audit provisions of subpart F.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.102Modality: Discretionary authority with mandatory limits. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
11.3.1: Limits
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Authorized | Authorize case-by-case exceptions only where law and approvals permit; reserve cost-plan and rate exceptions to the cognizant agency; preserve statutory and subpart F limits on less restrictive fixed-amount requirements. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Assess only if the optional authority or tool is used; non-use alone is not a failure.
Objective 11.4: Fixed Amounts 🔗
Limit fixed amount subawards to $500,000 and obtain prior written federal approval when this authority is used.
Stakeholders:
👥Prime grant recipients and pass-through entities : Carry out the responsibilities described in the cited provision when applicable.Performer : Carry out the responsibilities described in the cited provision when applicable. (Performer)
Other Information
Source: GAO-27-108450, Appendix II, Table 1.Regulatory summary: 2 C.F.R. § 200.333. With prior written approval from the federal agency, the recipient may provide subawards based on fixed amounts up to $500,000.Regulatory reference: https://www.ecfr.gov/current/title-2/section-200.333Modality: Discretionary authority with mandatory conditions. The full applicability conditions, discretion, and qualifications in the source summary govern the modeled target.Assessment evidence may include the relevant agreement, approval, eligibility check, review record, report, payment record, monitoring documentation, or corrective action record. These evidence suggestions and the indicator formulation are editorial, not additional regulatory requirements.
Performance Indicators
11.4.1: Approval
| Type | Start Date | End Date | Status | Description |
|---|---|---|---|---|
| Target | Obtained | Obtain prior written approval and limit fixed amount subawards to the $500,000 ceiling summarized in the dated source, subject to applicable requirements. |
Other Information
Model qualitative assessment criterion derived from the cited regulatory summary. Assess only if the optional authority or tool is used; non-use alone is not a failure.