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Purpose
Recipients of Oce of Clean Energy Demonstrations (OCED) awards, will be responsible for using awarded funds prudently
and in compliance with Federal statutes, regulations, and award terms and conditions. The recipient should have a nancial
management/accounting system, and an internal control environment in place that meets the requirements of 2 CFR § 200,
Subpart D – Post Federal Award Requirements – Standards for Financial and Program Management.
Your organization must meet the following requirements:
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Records must be kept of all Federal awards received along with a clear, auditable ledger of how funds were expended.
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Records must be through, complete and include the
Federal agency and program by name
Assistance listing title and number
Federal award identication number
Year and
Name of the pass-through entity, if any.
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Disclosure of nancial results must be accurate, current and complete for each Federal award or program in
accordance with the reporting requirements set forth in 2 CFR §§ 200.328 (Financial Reporting) and 200.329
(Monitoring and Reporting Program Performance). In brief, these requirements are:
Accounting records must adequately identify the source and application of funds including authorizations,
obligations, unobligated balances, assets, expenditures, income and interest.
Accounting records must be supported by source documentation; including purchase orders, invoices, canceled
checks, statistical records, and any other records pertinent to the OCED award.
All records must be maintained for a period of three years from the date of submission of the nal nancial
expenditure report.
Records must maintain a comparison of actual expenditures with budgeted amounts for all awarded budget
categories, for each Federal award. Documentation of Program Manager approval for any change must be kept.
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Procedures to minimize the time between the transfer of funds and your use of those funds for program purposes in
accordance with 2 CFR § 200.305 (Payment) must be documented and followed.
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Policies and procedures for determining the reasonableness, allocability, and allowability of costs must be documented
and followed. These must be in accordance with Federal Acquisition Regulation (FAR) Part 31, for ‘For-Prot’ entities; or
2 CFR § 200 Subpart E - Cost Principles, for other entities; and the specic terms and conditions of the OCED award.
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Policies and procedures that establish and maintain eective internal control over all Federal funds, property and
other assets must be documented and followed. You must also evaluate and monitor compliance with all applicable
regulations and award terms and conditions in accordance with 2 CFR § 200.303 (Internal Controls).
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Adequate accounting for cost sharing must be provided. Acceptable forms of cost sharing contributions are those
which meet the criteria of 2 CFR § 200.306.
The following questionnaire will help gauge how compliant your organization is today.
This template is provided as a convenient method of gathering information from proposed recipient organizations that
is required to continue the review process for potential OCED nancial assistance awards. The use of the template is not
required, but the data elements within the template are required to be provided to OCED.
Pre-Award Organizational and Financial Management Questionnaire
State: Zip Code:
Phone:
Email:
Section A: General
Legal Name Of Organization:
Street Address:
City:
Representative Name:
Title:
Month/Year Established:
Unique Entity Identifier: Number Of Employees:
Brief description of organization’s services or product:
Type of Organization (select all that apply):
State/Local Government or Agency Educational Institution Consortia
Indian or Tribal Government Non-Prot Unincorporated Consortia
Hospital/Health Care Facility For-Prot (Commercial)
If you are an educational institution, please list your accrediting body:
Section B: Audit History Reference(s): 2 CFR 200 or 2 CFR 910, Subpart F
1. Did your organization expend more than $750,000 in Federal grant funds within the last scal year?
Yes No
a. If yes, was a Single Audit or Compliance Audit performed in accordance with 2 CFR 200 or 2 CFR 910?
Yes No
b. Audit Date (MM/YYYY): c. Name of Auditing Firm:
d. Were any of the following identied?
Material weaknesses Yes No
Non-compliance issues Yes No
Signicant deciencies Yes No
Findings and questioned costs under Federal Programs Yes No
If so, please explain (additional space for response is provided in Section I, if needed):
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Section C: Financial Statements Reference(s): 2 CFR § 200.510
1. Does your organization maintain audited nancial statements?
Yes No
2. If yes, when was the last nancial statement audit conducted?
a. Fiscal year Ending (Date):
b. Audit Date (MM/YYYY):
c. Name of Auditing Firm:
d. Audit Opinion:
i. Did the audit opinion state that nancial statements presented fairly, in all material respects, the nancial position
of the organization?
Yes No
ii. If No, please explain (additional space for response is provided in Section I, if needed):
3. If audited nancial statements are not maintained, are unaudited (compiled) nancial statements prepared in
accordance with Generally Accepted Accounting Principles (GAAP)?
Yes No
Section D: Internal Controls Reference(s): 2 CFR §§ 200.112, 200.302, 200.303, 2 CFR 200 Subpart E,
and FAR Part 31
1. Does the organization have operating, and accounting policies and procedures that are clearly written and
communicated to all employees?
Yes No
2. Are appropriate personnel (a) familiar with the cost principles applicable to your type of organization (such as
Federal Acquisition Regulation Part 31, for ‘For-Prot’ entities; and 2 CFR Part 200, Subpart E – Cost Principles, for
other types of grantees), and (b) able to determine whether costs in connection with Federal grants/contracts can
be considered allocable, allowable, reasonable, and necessary?
Yes No
3. Do established accounting policies and procedures address all of the following:
a. Determination of allowability of costs (necessity, reasonableness, and allocability)
b. Identication, segregation, and recording of unallowable costs
c. General accounting practices and procedures
Yes No
4. Does the organization perform regular updates and internal reviews of its policies and procedures to ensure that
controls are providing sucient safeguards and eective oversight?
Yes No
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5. Does the organization’s structure provide adequate segregation of duties in the following areas?
a. No one employee or person has complete control of accounting transactions and oversight of the
daily functions of Federal projects; and in a position that generates a conict of interest? Yes No
b. Posting and approval of journal entries (including correcting entries) to the accounting system? Yes No
c. Cash management, including cash drawdowns and requests for reimbursement? Yes No
d. Review and approval of expenditures and procurements? Yes No
e. Review and approval of nancial, performance, and other required reports? Yes No
Section E: Accounting System Reference(s): 2 CFR §§200.302, .306, .330, .331, & .332.
1. Does the organization use cash-basis or accrual-basis accounting?
Cash-basis Accrual-basis
2. Provide the name of the accounting system or software in place at your organization.
3. Provide a description of how the system segregates grant/contract expenditures from organizational expenditures.
4. Does the organization maintain unique fund-accounts to track revenues and expenditures separately for each
grant, contract or cooperative agreement project?
The accounting system should have the ability to query the General Ledger under a specic grant-project’s fund- account,
to generate a project-expense ledger showing revenues and incurred expenses under the project.
Yes No
5. Does the accounting system record grant and/or contract costs according to the line-item categories in the
approved proposal budget?
Yes No
6. If the organization proposes an indirect or overhead rate, does the accounting system provide for the segregation
of direct and indirect expenses?
Yes No Not Applicable
7. If your program requires mandatory Cost Sharing/matching, does the accounting system provide proper
segregation and recording, of incurred costs? Proper segregation would require use of unique and separate cost
sharing expense sub-ledgers.
Yes No Not Applicable
8. If your budget contains Participant Support, does your Chart of Accounts include unique expense codes to
separately record incurred participant support costs in the General Ledger / Project Expense Ledger?
Yes No Not Applicable
9. If your budget contains subawards, do policies and procedures exist to include:
a. Pre-award risk assessment of subrecipient, e.g., (selection, competition, cost/price analysis, resolution of Federal
outstanding issues, debarment & suspension)?
Yes No Not Applicable
b. Post-award monitoring plan of subrecipient, e.g., (site visits, reverse site visits, desk audits of invoices before payment)?
Yes No Not Applicable
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10. Does the accounting system include budgetary controls to preclude incurring obligations in excess of total funds
available for a grant?
Yes No
a. Identify total funds available for a line-item budget cost category (e.g. Personnel, Travel, etc.) compared to actual costs?
Yes No
Section F: Compensation - Personal References Reference(s):2 CFR §200.430
1. Do policies and procedures exist to address processes for allocating, reporting, and certifying level of eort under
Federal awards?
Yes No
2. Does the organization maintain eort reports/attendance records that accurately reect the work performed by
each employee?
Yes No
3. Do you have an after the fact verication process to ensure the accuracy of the labor costs claimed?
Yes No
4. Do eort reports/attendance records:
a. Account for 100% eort across multiple Federal and non-Federal projects?
Yes No
b. Signed by employee and signed/certied by supervisor?
Yes No
c. Certied/veried by the Accounting Oce/Finance Department?
Yes No
Section G: Indirect Cost Rates Reference(s):2 CFR §200.414
1. Does your organization hold a formally negotiated indirect cost rate agreement with any Federal Agency?
Yes No
a. If yes, wich Agency?
Rate Approved Date: Ending Date of Rate:
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Section H: Additional Information
Use this space for any additional information (please indicate section if a continuation of a response). Additional sheets may
be attached if necessary.
Section I: Applicant Certication
I certify that the statements I have made on this form and all attachments thereto are true, accurate and complete to
the best of my knowledge. I understand that the willful provision of false information or concealing a material fact in this
representation is a criminal oense under Title 18 U.S.C. Section 1001, False Statements, as well as Title 18 U.S.C. Section 287,
False Claims, and may be punishable by ne and/or imprisonment under applicable law.
Prepared by
(Name, please print):
Title:
Signature: Date:
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