Prime Recipient GrantSolutions Monitoring and Compliance Procedures Guide Updated April 2021 (OIG-CA-20-029R)
- Issuer
- OFFICE OF INSPECTOR GENERAL
- Document type
- PDF source document
- Date
- 2021-04-19
Summary
OIG-CA-20-029R is the Department of the Treasury Office of Inspector General's Coronavirus Relief Fund Prime Recipient Quarterly GrantSolutions Submissions Monitoring and Review Procedures Guide, dated April 19, 2021. It replaces the guide dated August 31, 2020 to reflect the extension of the covered period for using Coronavirus Relief Fund proceeds through December 31, 2021. The guide describes the $150 billion fund, the GrantSolutions reporting portal and prime recipient reporting requirements, including detailed reporting of contracts, grants, loans, transfers and direct payments of $50,000 or more. It sets out Treasury OIG's quarterly review process, a reporting timeline from Cycle 1 to Cycle 10 with final reports due by October 11, 2022, and a numbered review checklist for approving quarterly submissions.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
Full text
DEPARTMENT OF THE TREASURY
OFFICE OF INSPECTOR GENERAL
Coronavirus Relief Fund
Prime Recipient Quarterly GrantSolutions Submissions
Monitoring and Review Procedures Guide 1
OIG-CA-20-029R
April 19, 2021
1
These procedures haven been updated to reflect the extension of the covered period for
Coronavirus Relief Fund prime recipients to use proceeds for eligible expenditures for the period
March 1, 2020 through December 31, 2021, and replaces the previous procedures guide dated
August 31, 2020.
A. Overview
Title VI of the Social Security Act, as amended by Title V of Division A of
the Coronavirus Aid, Relief, and Economic Security Act 2 establishes the
Coronavirus Relief Fund (CRF) and appropriated $150 billion for making
payments to States, Tribal governments, units of local government, the
District of Columbia, and U.S. Territories. Payments were to be made in
accordance with requirements outlined in Title V, of which $3 billion is
reserved for payments to the District of Columbia and U.S. Territories and $8
billion is reserved for payments to Tribal governments. Further, no State was
to receive a payment of less than $1.25 billion. The CARES Act assigned the
Department of the Treasury (Treasury) Office of Inspector General (OIG) with
responsibility for monitoring and oversight of the receipt, disbursement, and
use of CRF payments. Treasury OIG also was assigned authority to recoup
CRF proceeds in the event that it is determined a recipient of a CRF payment
failed to comply with requirements of subsection 601(d) of the Social
Security Act, as amended, (42 U.S.C. 801(d)). The Consolidated
Appropriations Act, 2021 extended the covered period for recipients of CRF
payments to use proceeds through December 31, 2021. 3 Accordingly, the
GrantSolutions quarterly reporting requirement has been extended through
September 30, 2022 with final reporting due by October 11, 2022.
The CARES Act stipulates that CRF recipients shall use the funds provided
under a payment made under Title V to cover only those costs that
(1) are necessary expenditures incurred due to the public health emergency
with respect to Coronavirus Disease 2019 (COVID-19);
(2) were not accounted for in the budget most recently approved as of
March 27, 2020; and
(3) were incurred between March 1, 2020 and December 31, 2021.
B. GrantSolutions Reporting Portal
GrantSolutions, a grant and program management Federal shared service
provider under the U.S. Department of Health and Human Services,
developed a customized and user-friendly reporting solution to capture the
use of CRF payments from recipients (hereinafter referred to as prime
2
P. L. 116-136 (March 27, 2020)
3
P. L. 116-260 (December 27, 2020)
2
recipients). 4 The GrantSolutions portal has been prepopulated with prime
recipient data to include CRF payment amount(s), date(s), recipient Dun &
Bradstreet unique identification number (DUNS number), and contact
information. It is the responsibility of the prime recipients to report on uses
of CRF payments in the GrantSolutions portal.
Each prime recipient was required to designate at least one preparer (two
preparers preferred) to enter data into GrantSolutions and an authorizing
official, who is responsible for certification and submission of the recipient’s
quarterly report. The preparer(s) is only permitted to enter data into the
required fields and validate entries once completed. The authorizing official is
responsible for reviewing and certifying the information prior to submission
within the portal. Accordingly, only these individuals will be granted user
permissions in the GrantSolutions portal.
Prime recipient reported data is provided to the Pandemic Response
Accountability Committee (PRAC), which publishes the data on its website in
accordance with Section 15010 of the CARES Act. 5
C. Prime Recipient Reporting Requirements
Each prime recipient must report COVID-19 related obligations and costs
incurred during the covered period (the period beginning on March 1, 2020,
and ending on December 31, 2021), as outlined in the Coronavirus Relief
Fund Reporting Requirements Update (OIG-CA-20-025, July 31, 2020 6) as
follows.
Projects
The prime recipient must list all projects 7 it plans to complete with CRF
payments. For each project, the prime recipient will be required to enter the
1. project name,
2. identification number (created by the prime recipient),
4
Prime recipients include all 50 States, units of local governments, the District of Columbia, U.S.
Territories, and Tribal Governments that received a direct Coronavirus Relief Fund payment from
Treasury in accordance with the CARES Act.
5
Section 15010 of P. L. 116-136 established the PRAC within the Council of Inspectors General
on Integrity and Efficiency to promote transparency and conduct and support oversight of
covered funds and the coronavirus response to (1) prevent and detect fraud, waste, abuse, and
mismanagement; and (2) mitigate major risks that cut across program and agency boundaries.
6
The original prime recipient reporting requirements are contained in Coronavirus Relief Fund
Reporting and Record Retention Requirements (OIG-CA-20-021; July 2, 2020).
7
Projects are a grouping of related activities that together are intended to achieve a specific goal.
3
3. description, and
4. status of completion.
Once a project is entered into the GrantSolutions portal, the prime recipient
must report on the project’s obligations and expenditures.
Expenditure Categories
The prime recipient must select the specific expenditure category from the
available options from a dropdown menu:
a. Administrative Expenses
b. Budgeted Personnel and Services Diverted to a Substantially Different
Use
c. COVID-19 Testing and Contact Tracing
d. Economic Support (Other than Small Business, Housing, and Food
Assistance)
e. Expenses Associated with the Issuance of Tax Anticipation Notes
f. Facilitating Distance Learning
g. Food Programs
h. Housing Support
i. Improve Telework Capabilities of Public Employees
j. Medical Expenses
k. Nursing Home Assistance
l. Payroll for Public Health and Safety Employees
m. Personal Protective Equipment
n. Public Health Expenses
o. Small Business Assistance
p. Unemployment Benefits
q. Workers’ Compensation
r. Items Not Listed Above - to include other eligible expenses that are
not captured in the available expenditure categories
Each prime recipient must also provide detailed obligation and expenditure
information for any contracts and grants awarded, loans issued, transfers
made to other government entities, and direct payments made by the prime
recipient that are greater than or equal to $50,000 as follows.
Contracts Greater Than or Equal to $50,000
a. Contractor identifying and demographic information (e.g. DUNS
number and location)
b. Contract number
c. Contract date, type, amount, and description
d. Primary place of contract performance
4
e. Related project name(s)
f. Period of performance start date
g. Period of performance end date
h. Quarterly obligation amount
i. Quarterly expenditure amount
j. Expenditure categories (listed above)
Grants Greater Than or Equal to $50,000
a. Grantee identifying and demographic information (e.g. DUNS number
and location)
b. Award number
c. Award date, amount, and description
d. Award payment method (reimbursable or lump sum payment(s))
e. Related project name(s)
f. Period of performance start date
g. Period of performance end date
h. Primary place of performance
i. Quarterly obligation amount
j. Quarterly expenditure amount
k. Expenditure categories (listed above)
Loans Greater Than or Equal to $50,000
a. Borrower identifying and demographic information (e.g. DUNS number
and location)
b. Loan number
c. Loan amount, date (date when loan signed by prime recipient and
borrower), and description
d. Loan expiration date (date when loan expected to be paid in full)
e. Purpose of loan
f. Primary place of performance
g. Related project(s)
h. Quarterly obligation amount
i. Quarterly payments on outstanding loans
j. Recipient plans for reuse of Coronavirus Relief Fund loan repayments
k. Loan/expenditure categories
Transfers to Other Government Entities Greater Than or Equal to $50,000
a. Transferee/government unit identifying and demographic information
(e.g. DUNS number and location)
b. Transfer date, amount, and description
c. Related project(s)
5
d. Quarterly obligation amount
e. Quarterly expenditure information
f. Expenditure categories (listed above)
Direct Payments Greater Than or Equal to $50,000
a. Payee identifying and demographic information (e.g. DUNS number
and location)
b. Direct Payments amount and date
c. Related project(s)
d. Quarterly obligation amount
e. Quarterly expenditure amount
f. Expenditure categories (listed above)
Aggregate reporting below $50,000
Aggregate reporting is allowed on contracts, grants, transfers made to other
government entities, loans, and direct payments that are below $50,000,
and all payments to individuals.
D. Prime Recipient Certification and Submission
Once the prime recipient preparer(s) has entered and validated data, the
prime recipient’s authorizing official is responsible for reviewing and
certifying the information prior to submission within the GrantSolutions
portal.
E. Treasury OIG GrantSolutions Monitoring and Review Overview
The CARES Act assigned responsibility for monitoring and oversight of the
receipt, disbursement, and uses of CRF payments to the Treasury OIG.
Treasury OIG was assigned authority to recoup funds in the event that it is
determined a prime recipient of a CRF payment failed to comply with
requirements under Section 601(d) of the Social Security Act, as amended
by Title V of the CARES Act.
The GrantSolutions portal quarterly submission reviews are a first step in the
Treasury OIG’s overall monitoring and oversight responsibilities to ensure
accountability and transparency of prime recipients’ uses of CRF payments.
Procedures for in-depth desk reviews and audits of prime recipients’ uses of
funds are contained in separate procedures documents. GrantSolutions
quarterly submission reviews are designed to identify material omissions and
significant errors, and where necessary, include procedures for notifying
prime recipients of misreported data for timely correction.
6
• Material omissions are those instances in which required data is not
reported resulting in significant risk that the public is not fully informed
as to the status of a COVID-19 related project or activity cost.
• Significant reporting errors are those instances in which required data
is not reported in accordance with the GrantSolutions portal
instructions and such erroneous reporting results in significant risk that
the public will be misled or confused by the prime recipient report in
question.
Purpose
The purpose of GrantSolutions monitoring and review procedures is to assist
Treasury OIG in performing reviews and approvals of prime recipients’
quarterly submissions of CRF uses. Procedures for more-in-depth reviews are
documented in the Coronavirus Relief Fund: Prime Recipient Desk Review
Procedures Guide.
Objective
The objective of the quarterly GrantSolutions monitoring and review is to
monitor the progress of prime recipient reporting in the portal and determine
where direct follow up/outreach is needed; and for certified submissions,
determine whether prime recipients’ submissions were timely and were
submitted in accordance with the GrantSolutions portal instructions prior to
OIG approval.
Quarterly Monitoring Scope and Methodology
The scope of the quarterly monitoring will include prime recipients’ quarterly
submissions in GrantSolutions according to the submissions schedule,
beginning with the first quarter submission due by September 21, 2020 8 and
ending with the quarter ending September 30, 2022, with final reports due
by October 11, 2022.
Reporting Timeline for the GrantSolutions Portal
The initial reporting period began on September 1, 2020 for manual portal
users. By September 21, 2020, the prime recipient’s authorizing official was
required to certify that the information entered into the GrantSolutions portal
was true, accurate, and complete and was to submit the first detailed
quarterly report, covering the period of March 1 through June 30, 2020. The
8
Prime recipients using the GrantSolutions upload feature were required to begin reporting in
December 2020, which comprised data for the period March 1 through September 30, 2020 (cycles
1 and 2).
7
schedule for the prime recipients approved to use the GrantSolutions upload
feature began on December 1, 2020, covering the period March 1, through
September 30, 2020. Thereafter, quarterly reporting is due no later than 10
calendar days after the end of each calendar quarter. If the 10th calendar day
falls on a weekend or a Federal holiday, the due date will be the next
working day. For example, the period July 1 through September 30, 2020,
must be reported no later than Tuesday, October 13, 2020 (considers that
the 10th calendar is on a weekend and the following Monday is a Federal
Holiday).The table below summarizes the quarterly reporting timeline for
prime recipients of Coronavirus Relief Fund payments.
Reporting Reporting Period Open Date* Close Date Review Period Data Extract
Cycle to PRAC
Cycle 1 3/1-6/30/2020 9/1/2020 9/21/2020 9/22-29/2020 9/30/2020
Cycle 2 7/1-9/30/2020 10/1/2020 10/13/2020 10/14-20/2020 10/21/2020
Cycle 1 & 2** 3/1-9/30/2020 12/1/2020 12/15/2020 12/16-23/2020 12/24/2020
Cycle 3 10/1-12/31/2020 10/22/2020 1/11/2021 1/12-20/2021 1/21/2021
Cycle 4 1/1-3/31/2021 1/22/2021 4/12/2021 4/13-20/2021 4/21/2021
Cycle 5 4/1-6/30/2021 4/22/2021 7/12/2021 7/13-20/2021 7/21/2021
Cycle 6 7/1-9/30/2021 7/22/2021 10/12/2021 10/13-20/2021 10/21/2021
Cycle 7 10/1-12/31/2021 10/22/2021 1/10/2022 1/11-20/2022 1/21/2022
Cycle 8 1/1-3/31/2022 1/22/2022 4/11/2022 4/12-21/2022 4/22/2022
Cycle 9 4/1-6/30/2022 4/23/2022 7/11/2022 7/12-21/2022 7/22/2022
Cycle 10 7/1-9/30/2022 7/25/2022 10/11/2022 10/12-21/2022 10/24/2022
* A New Reporting Cycle opens upon approval of previous Reporting Cycle submission
or after the Data Extract from the previous reporting cycle is sent to the PRAC.
** Separate Reporting Cycle for Data Upload Prime Recipients.
General Instructions
Treasury OIG staff will review the quarterly submission to ensure that prime
recipients have reported required information and accounted for the current
period’s obligations and expenditures for contracts, grants, loans, direct
payments, and obligations and expenditures for these categories, among
other information, in accordance with the GrantSolutions portal instructions.
The process for reviewing reporting submissions is as follows:
• CARES Act Audit Director and/or Audit Manager or other designee will
assign prime recipient quarterly submission to a Treasury OIG
reviewer.
• The Treasury OIG reviewer will launch GrantSolutions website at
www.grantsolutions.gov.
8
• Login: The system will prompt for a password and the user will login.
• Select Quarterly Report: The Treasury OIG reviewer will select the
report(s) to initiate review. There will be a mechanism for extracting
prime recipient reports for review.
o Checks for total CRF disbursements from Treasury to a prime
recipient may be conducted by comparing the prime recipient’s
funding reported on the GrantSolutions prime section to
Treasury’s published payment amount at The CARES Act
Provides Assistance for State, Local, and Tribal Governments |
U.S. Department of the Treasury and amounts reported in
USAspending.gov.
Treasury OIG Review and Timeline
o Other than the first reporting period (see schedule), during days 1-10
following the end of the quarter, the prime recipient is required to
prepare and enter CRF data into GrantSolutions. The preparer(s) must
validate data entries by categories (i.e. contract, grant, loan, etc.) and
the authorizing official must certify as to the accuracy and
completeness of the quarterly submission. Treasury OIG reviewers will
track progress of prime recipient submissions through the
GrantSolutions Status Dashboard and follow up on those prime
recipients that have not initiated entries to the GrantSolutions portal
by the end the 5th day. A prime recipient that has not submitted its
quarterly submission by the due date will be considered non-compliant
with Treasury OIG’s prime recipient reporting requirements. Treasury
OIG will follow up with the prime recipient on cause of non-
compliance and resolution for next quarter’s submission.
o Once the prime recipient has submitted the financial progress report
form, Treasury OIG reviewers will initiate quarterly submission reviews
as assigned by the CARES Act Audit Director and/or Audit Manager or
other designee. If the Treasury OIG reviewer determines that
corrections or additional information may be required, the reviewer
should determine if corrections can be made before the prime
recipient’s reporting due date. If so, the reviewer should contact the
prime recipient and request the corrections be made. If the reporting
due date has passed, the reviewer will need to determine if they
should return the submission, recommend approval of the submission
9
with instructions to the prime recipient to correct the issue in the next
reporting period, or return the submission and grant an extension (with
the approval of the Deputy Assistant Inspector General and the Audit
Director) to allow the prime recipient to correct the issue before the
end of the OIG Review Period. Once a quarterly submission is
recommended for approval by the reviewer, the submission will be
approved by the CARES Act Audit Director and/or Audit Manager or
other designee.
10
F. Quarterly Monitoring and Review Guidelines
The following procedures are guidelines to assist Treasury OIG Reviewers
and Approvers in monitoring and reviewing prime recipient reporting in
GrantSolutions. These procedures are to be used at the discretion of the
reviewer and are not required for each review. In addition, these procedures
do not exclude other reviews and analysis of prime recipient data as deemed
appropriate. While performing reviews, the following is a list of items to
consider. More in-depth reviews of prime recipient data will be part of the
Treasury OIG desk reviews and/or audits of a prime recipient.
CARES Act: CRF Quarterly Monitoring Procedures
Objective: To monitor the progress of prime recipient reporting in the
GrantSolutions portal and determine where direct follow up/outreach is needed;
and for certified submissions, determine whether prime recipients’ submissions
were timely and followed the GrantSolutions portal reporting instructions.
Pre-Assessment of Prime Recipient Quarterly Reporting - During days 1-10
following the end of the quarter.
1. Review the GrantSolutions Status Dashboard for progress of the prime
recipient’s data input initialization for the quarterly submission period.
a. Select prime recipient Quarterly Progress Report Forms
b. Flag the prime recipient for follow up if no data input has been
initialized by day 5 of the quarterly submission period.
c. If the prime recipient requests an extension, document the request
and forward to the Deputy Assistant Inspector General for Audit
and Audit Director for extension approval/disapproval.
Assessment of Prime Recipient Quarterly Reporting Subsequent to Submission.
2. Was the quarterly submission submitted by the due date in the schedule
above (the 10th of day of the month following quarter end, unless it falls
on a holiday or weekend)? Circle one:
a. Yes No
For quarterly submissions not in the portal by the due date, follow
up with prime recipient contacts on cause of non-compliance and
its resolution to include the missing data in the subsequent
reporting period. If the prime recipient requests an extension,
document the request and forward to the Deputy Assistant
Inspector General for Audit and Audit Director for extension
approval/disapproval.
11
CARES Act: CRF Quarterly Monitoring Procedures
Objective: To monitor the progress of prime recipient reporting in the
GrantSolutions portal and determine where direct follow up/outreach is needed;
and for certified submissions, determine whether prime recipients’ submissions
were timely and followed the GrantSolutions portal reporting instructions.
b. What is the disposition of the request for extension?
3. Does the prime recipient’s CRF funding reported on the prime page match
the CRF payment made and published by Treasury? Circle one:
a. Yes No
If no, notify GrantSolutions immediately if pre-populated data is
incorrect.
4. Does the prime recipient’s CRF funding reported on the prime page match
the CRF payment reported in USAspending.gov? Circle one:
a. Yes No
5. If answered no to questions 3 or 4, notify GrantSolutions immediately if
pre-populated data is incorrect. Notify the Audit Director if additional
follow up with Treasury is needed regarding the data published on
USASpending.gov.
6. Does the quarterly submission include a detailed list of projects for which
CRF amounts were obligated and/or expended? Circle one:
a. Yes No
7. If answered no to question 6, the prime recipient may be required to enter
corrections or additional information into the portal. The reviewer should
determine if corrections can be made before the reporting due date. If so,
the reviewer should contact the prime recipient and request the
corrections be made. If the reporting due date has passed, the reviewer
will need to determine whether to return the submission, recommend
approval of the submission with instructions to the prime recipient to
correct the issues in the next reporting period, or return the submission
and grant an extension (with the approval of the Deputy Assistant
Inspector General and the Audit Director) to allow the prime recipient to
correct the issue before the end of the OIG Review Period.
8. For each project listed:
a. Is the Project Name included? Circle one:
Yes No
12
CARES Act: CRF Quarterly Monitoring Procedures
Objective: To monitor the progress of prime recipient reporting in the
GrantSolutions portal and determine where direct follow up/outreach is needed;
and for certified submissions, determine whether prime recipients’ submissions
were timely and followed the GrantSolutions portal reporting instructions.
b. Is the Project Identification Number included? Circle one:
Yes No
c. Is a Description of the project included? Circle one:
Yes No
i. If yes, is the description sufficient to justify use of funds for
COVID-19 related uses.
ii. If no, correction or additional information in the portal is
needed, follow up with the prime recipient.
d. Is the Status of the project included? Circle one:
Yes No
9. If any part of question 8 is answered no, the prime recipient may be
required to enter corrections or additional information into the portal. The
reviewer should determine if corrections can be made before the reporting
due date. If so, the reviewer should contact the prime recipient and
request the corrections be made. If the reporting due date has passed, the
reviewer will need to determine whether to return the submission,
recommend approval of the submission with instructions to the prime
recipient to correct the issues in the next reporting period, or return the
submission and grant an extension (with the approval of the Deputy
Assistant Inspector General and the Audit Director) to allow the prime
recipient to correct the issue before the end of the OIG Review Period.
CONTRACTS >= $50,000
10. Does the quarterly submission for obligation, expenditure, and contract
description information for contracts awarded greater than or equal to
$50,000 follow the GrantSolutions reporting instructions? Circle one:
Yes No
a. For each contract expenditure category where ‘Other’ was
selected, is the description reasonably sufficient to justify uses of
funds? Circle one:
Yes No
13
CARES Act: CRF Quarterly Monitoring Procedures
Objective: To monitor the progress of prime recipient reporting in the
GrantSolutions portal and determine where direct follow up/outreach is needed;
and for certified submissions, determine whether prime recipients’ submissions
were timely and followed the GrantSolutions portal reporting instructions.
11. Did all expenditures reported for the quarter occur before the quarter end
date?
Yes No
12. Does the contract amount equal the cumulative obligations for each
contract reported?
Yes No
13. Do cumulative expenditures exceed cumulative obligations for each
contract reported?
Yes No
14. Did the prime recipient report contracts to itself?
Yes No
15. If answered no to questions 10 or 11, the prime may be required to enter
corrections or additional information into the portal. If answered yes to
questions 12 or 13, notify GrantSolutions since this data should
automatically calculate in the portal. If answered yes to question 14,
notify GrantSolutions because this information should automatically fail
validation checks in the portal. The reviewer should determine if
corrections can be made before the reporting due date. If so, the reviewer
should contact the prime recipient and request the corrections be made. If
the reporting due date has passed, the reviewer will need to determine
whether to return the submission, recommend approval of the submission
with instructions to the prime recipient to correct the issues in the next
reporting period, or return the submission and grant an extension (with the
approval of the Deputy Assistant Inspector General and the Audit Director)
to allow the prime recipient to correct the issue before the end of the OIG
Review Period.
GRANTS >= $50,000
16. Does the quarterly submission obligation, expenditure, and award
description information for grants awarded by the prime recipient that are
greater than or equal to $50,000 follow the GrantSolutions reporting
instructions? Circle one:
Yes No
14
CARES Act: CRF Quarterly Monitoring Procedures
Objective: To monitor the progress of prime recipient reporting in the
GrantSolutions portal and determine where direct follow up/outreach is needed;
and for certified submissions, determine whether prime recipients’ submissions
were timely and followed the GrantSolutions portal reporting instructions.
17. For each grant expenditure category where ‘Other’ was selected, is the
description reasonably sufficient to justify the use of funds? Circle one:
Yes No
18. Did all expenditures reported for the quarter occur before the quarter end
date?
Yes No
19. Are grantees’ in compliance with grant agreements?
Yes No
a. If no, did prime recipient provide reasonably sufficient description
of noncompliance? Determine if follow up is needed.
20. Does the grant amount equal the cumulative obligations for each grant
reported?
Yes No
21. Do cumulative expenditures exceed cumulative obligations for each grant
reported?
Yes No
22. Did the prime recipient report grants to itself?
Yes No
23. If answered no to grant questions 16 ─ 20, the prime recipient may be
required to enter corrections or additional information into the portal. If
answered yes to questions 21 or 22, notify GrantSolutions because this
information should automatically fail validation checks in the portal. The
reviewer should determine if corrections can be made before the reporting
due date. If so, the reviewer should contact the prime recipient and
request the corrections to be made. If the reporting due date has passed,
the reviewer will need to determine whether to return the submission,
recommend approval of the submission with instructions to the prime
recipient to correct the issues in the next reporting period, or return the
15
CARES Act: CRF Quarterly Monitoring Procedures
Objective: To monitor the progress of prime recipient reporting in the
GrantSolutions portal and determine where direct follow up/outreach is needed;
and for certified submissions, determine whether prime recipients’ submissions
were timely and followed the GrantSolutions portal reporting instructions.
submission and grant an extension (with the approval of the Deputy
Assistant Inspector General and the Audit Director) to allow the prime
recipient to correct the issue before the end of the OIG Review Period.
LOANS >= $50,000
24. Does the quarterly submission obligation, expenditure, and loan
description information for loans issued that are greater than or equal to
$50,000 follow the GrantSolutions reporting instructions? Circle one:
Yes No
a. For each loan expenditure category where ‘Other’ was selected, is
the description reasonably sufficient to justify the use of funds?
Circle one:
Yes No
25. Did all payments reported for the quarter occur before the quarter end
date?
Yes No
26. How is the prime recipient using loan repayment amounts? Select one:
a. For future COVID-19 uses
b. Transfer to Treasury. Determine if follow up is required.
27. Does the loan amount equal the cumulative obligations for each loan
reported?
Yes No
28. Do cumulative expenditures exceed cumulative obligations for each loan
reported?
Yes No
29. Did the prime recipient report loans to itself?
Yes No
If answered no to loan questions 24 ─ 27, the prime recipient may be
required to enter corrections or additional information into the portal. If
answered yes to questions 28 or 29, notify GrantSolutions because this
16
CARES Act: CRF Quarterly Monitoring Procedures
Objective: To monitor the progress of prime recipient reporting in the
GrantSolutions portal and determine where direct follow up/outreach is needed;
and for certified submissions, determine whether prime recipients’ submissions
were timely and followed the GrantSolutions portal reporting instructions.
information should automatically fail validation checks in the portal. The
reviewer should determine if corrections can be made before the reporting
due date. If so, the reviewer should contact the prime recipient and
request the corrections be made. If the reporting due date has passed, the
reviewer will need to determine whether to return the submission,
recommend approval of the submission with instructions to the prime
recipient to correct the issues in the next reporting period, or return the
submission and grant an extension (with the approval of the Deputy
Assistant Inspector General and the Audit Director) to allow the prime
recipient to correct the issue before the end of the OIG Review Period.
TRANSFERS TO OTHER GOVERNMENT ENTITIES >= $50,000
30. Is the sub-recipient a government unit?
Yes No
31. Does the quarterly submission obligation, expenditure and transfer purpose
information for transfers that are greater than or equal to $50,000 follow
the GrantSolutions reporting instructions? Circle one:
Yes No
32. For each transfer expenditure category where ‘Other’ was selected, is the
description reasonably sufficient to justify the use of funds? Circle one:
Yes No
33. Did all expenditures reported for the quarter occur before the quarter end
date?
Yes No
34. Does the transfer amount equal the cumulative obligations for each
transfer reported?
Yes No
17
CARES Act: CRF Quarterly Monitoring Procedures
Objective: To monitor the progress of prime recipient reporting in the
GrantSolutions portal and determine where direct follow up/outreach is needed;
and for certified submissions, determine whether prime recipients’ submissions
were timely and followed the GrantSolutions portal reporting instructions.
35. Do cumulative expenditures exceed cumulative obligations for each
transfer reported?
Yes No
36. Did the prime recipient report transfers to itself?
Yes No
37. If answered no to transfers to other governments’ questions 30 ─ 34, the
prime recipient may be required to enter corrections or additional
information into the portal. If answered yes to questions 35 or 36, notify
GrantSolutions because this information should automatically fail
validation checks in the portal. The reviewer should determine if
corrections can be made before the reporting due date. If so, the reviewer
should contact the prime recipient and request the corrections be made. If
the reporting due date has passed, the reviewer will need to determine
whether to return the submission, recommend approval of the submission
with instructions to the prime recipient to correct the issues in the next
reporting period, or return the submission and grant an extension (with the
approval of the Deputy Assistant Inspector General and the Audit Director)
to allow the prime recipient to correct the issue before the end of the OIG
Review Period.
DIRECT PAYMENTS >= $50,000
38. Does the quarterly submission obligation and expenditure information for
direct payments that are greater than or equal to $50,000 follow the
GrantSolutions reporting instructions? Circle one:
Yes No
39. For each direct payment expenditure category where ‘Other’ was
selected, is the description reasonably sufficient to justify the use of
funds? Circle one:
Yes No
40. Did all expenditures reported for the quarter occur before the quarter end
date?
Yes No
41. Does the direct payment amount equal the cumulative obligations for each
direct payment reported?
Yes No
18
CARES Act: CRF Quarterly Monitoring Procedures
Objective: To monitor the progress of prime recipient reporting in the
GrantSolutions portal and determine where direct follow up/outreach is needed;
and for certified submissions, determine whether prime recipients’ submissions
were timely and followed the GrantSolutions portal reporting instructions.
42. Do cumulative expenditures exceed cumulative obligations for each direct
payment?
Yes No
43. Did the prime recipient report direct payments to itself?
Yes No
44. If answered no to direct payment questions 38 ─ 41, the prime recipient
may be required to enter corrections or additional information into the
portal. If answered yes to questions 42 or 43, notify GrantSolutions
because this information should automatically fail validation checks in the
portal. The reviewer should determine if corrections can be made before
the reporting due date. If so, the reviewer should contact the prime
recipient and request the corrections be made. If the reporting due date
has passed, the reviewer will need to determine whether to return the
submission, recommend approval of the submission with instructions to
the prime recipient to correct the issues in the next reporting period, or
return the submission and grant an extension (with the approval of the
Deputy Assistant Inspector General and the Audit Director) to allow the
prime recipient to correct the issue before the end of the OIG Review
Period.
AGGREGATE REPORTING < $50,000 and for Individuals
45. Does the quarterly submission include aggregate reporting on contracts,
grants, transfers made to other government entities, loans, and direct
payments that are below $50,000, or payments to individuals of any
amount? Circle one:
Yes No (see question 48)
46. If answered no to question 45, the prime recipient may be required to
enter corrections or additional information into the portal. The reviewer
should determine if corrections can be made before the reporting due date.
If so, the reviewer should contact the prime recipient and request the
corrections be made. If the reporting due date has passed, the reviewer
will need to determine whether to return the submission, recommend
approval of the submission with instructions to the prime recipient to
correct the issues in the next reporting period, or return the submission
and grant an extension (with the approval of the Deputy Assistant
Inspector General and the Audit Director) to allow the prime recipient to
correct the issue before the end of the OIG Review Period.
47. If no corrections or additional information are required go to question 48.
19
CARES Act: CRF Quarterly Monitoring Procedures
Objective: To monitor the progress of prime recipient reporting in the
GrantSolutions portal and determine where direct follow up/outreach is needed;
and for certified submissions, determine whether prime recipients’ submissions
were timely and followed the GrantSolutions portal reporting instructions.
TOTALS
48. Does the prime recipient have a negative total available balance of CRF
funds and/or any net obligations?
Yes No
If answered yes to question 48, notify GrantSolutions since this
information should automatically calculate in the portal.
Treasury OIG Quarterly Submission Approval
49. Has the CARES Act Audit Director and/or Audit Manager or other designee
been notified that submissions are ready to be approved?
a. If so, provide date.
50. For CARES Act Director and/or designee, has the prime recipient’s
quarterly submission been approved?
a. If so, provide date.
b. If not, provide explanation for non-approval.
51. Did the prime recipient indicate that its report is ready for closeout?
a. If so, provide date and follow the closeout procedures documented
in separate guidance.
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File and source
- File
- OIG-CA-20-029R-coronavirus-relief-fund-prime-recipient-quarterly-grantsolutions-submi.pdf
- Size
- 310,193 bytes
- SHA-256
- 9ad4b1106fb2a603274a9cfb2fffa0291a2df0b268b905466f7a7aa81787d2fe
- Original
- oig.treasury.gov