授予计划管理和遵守

Grants are financial awards provided by a funding/issuing authority (grantor) to a recipient (grantee) with the purpose of assisting the grantee to perform certain initiatives. Grants are critical sources of funding for many government and nonprofit agencies and provide resources for operations and/or financial support when other funding means are not available or sufficient. In 2018, the Federal Government spent $697 billion on aid to State and local governments and approximately $750 billion in 2019 and 2020.

由于COVID-19的影响相当大, agencies are faced with additional challenges navigating grant terms and conditions. The grantor agency may not have anticipated potential scenarios resulting in unclear guidance or guidance that is subject to change. 如果在授予期间发生变更, 改变现有的做法可能很困难, 与COVID-19相关的一些联邦资助项目是什么情况, 比如关怀法案.

什么是风险?

The grant management process introduces risks and challenges for both grantors and grantees at each stage of the grant lifecycle.

Grantors typically have the right to audit their grantees to evaluate compliance with grant terms and conditions. If a grantor identifies non-compliance during an audit there is a risk that the grantee could owe money back to the grantor. Further, significant findings of non-compliance could result in a grantor determining not to provide future funding to the grantee or demanding additional reporting requirements which further strain resources.

另外, record-keeping requirements for various grant programs can extend from three to seven years after the grant is closed. This means the grantee must maintain sufficient evidence for grant-related expenditures and 编程 data up to seven years after a grant is closed, 取决于资助或机构的要求. If the grantee is not able to locate supporting documentation for an expenditure during an audit, an auditor could treat the expenditure as unsupported and therefore ineligible for reimbursement resulting in the grantee owing money back to the grantor.

委托人的风险

  • Pre-Award: Criteria for application evaluation not clearly defined resulting in inconsistent or inadequate application review
  • Award: Program requirements or proper use of grant funds not clearly defined or communicated resulting in inappropriate or inconsistent use of grant funds
  • Post-Award: Lack of timely and consistent monitoring results in the funding of inappropriate grant expenditures or ineffective programs
  • Closeout: 没有及时或有效地利用资金来执行项目目标

受让人的风险

  • Pre-Award: Inadequate resources to identify grant programs resulting in limited funding opportunities and/or applications with inaccurate or incomplete information impacting the application’s success or funding level
  • Award: Application is not successful or award amount is not sufficient for program needs resulting in financial implications
  • Post-Award: Inadequate systems and/or record-keeping to accurately track and report expenditures or 编程 data requirements result in inaccurate or incomplete reimbursement and/or inadequate resources to drive program objectives or monitor compliance resulting in non-compliance with requirements
  • Closeout: 不准确或不完整的财务, 编程, 和/或与遵守规定有关的报告要求导致延迟, penalties, 或额外的资源/努力

我们如何帮助

评估和加强奖助金计划有多种方法. 作为委托人, assistance can be focused on developing internal checklists to evaluate grantee compliance, or establishing a cyclical audit function to periodically evaluate grantees’ grant management practices. 作为受让人, 可以提供援助以建立新的政策或评估现有政策, procedures, and processes to monitor compliance or conduct periodic 自我评价 of grant management practices to improve internal processes. Both the grantor and grantee could benefit from grant-related risk assessments to identify opportunities to mitigate financial, operational, 和合规风险.

葡京官网的团队
  • Assist in development of policy, procedure, or best-practice guidance documentation
  • 监督工具的资助计划为审计计划, checklists, 自我评价, 和数据分析
  • 评估现有的奖助金管理方法以作出改善
  • 评估财务和方案报告要求的遵守情况
  • 对奖助金管理范围进行正式审核

常见的发现

简化的整体流程

监控授权者性能

提高补助金收尾的及时性

改进联邦拨款管理

利用证据评估联邦拨款的有效性

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我们的拨款合规专家

To learn more about our grant management and compliance services, reach out to our team today.

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