Subrecipient Pre-Award Risk Assessment Form

Evaluates subrecipient financial capacity, prior audit findings, SAM.gov registration status, and organizational capacity per 2 CFR 200.332 before issuing a subaward. Used by pass-through entities to determine monitoring intensity and special conditions.

Assessment & Subaward Identification

• Reviewer Name (Pass-Through Entity Staff)
• Reviewer Title / Role
• Assessment Date
• Federal Award / Program Name
• Assistance Listing Number (formerly CFDA)
  Enter the Assistance Listing number from SAM.gov for the federal program.
• Federal Award Identification Number (FAIN)
• Proposed Subaward Amount (USD)
  Enter the total dollar amount of the proposed subaward.
• Proposed Period of Performance — Start Date
• Proposed Period of Performance — End Date

Subrecipient Organization Profile

• Subrecipient Legal Organization Name
• Doing Business As (DBA) Name
• Unique Entity Identifier (UEI)
  12-character UEI assigned by SAM.gov. Required for all federal subawards per 2 CFR 200.331(a)(1)(i).
• Organization Type
• If 'Other', describe organization type
• Years Organization Has Been in Operation
• Primary Contact Name
• Primary Contact Email
• Primary Contact Phone
• Is this the first time this organization is receiving a subaward from your entity?

SAM.gov Registration and Exclusion Verification

• SAM.gov Registration Status
  Verify at sam.gov using the subrecipient's UEI. Registration must be active at time of subaward.
• SAM.gov Registration Expiration Date
  Enter the expiration date shown in SAM.gov.
• SAM.gov Exclusions Check Result
  Search the SAM.gov exclusions database for the subrecipient's legal name and UEI per 2 CFR 180.300.
• Date SAM.gov Check Was Performed
• SAM.gov Check Performed By (Name)
• Exclusion / Registration Issue Notes
  If an exclusion was found or registration is not active, describe the issue and any corrective steps taken or required.

Financial Capacity and Internal Controls

• Are audited or reviewed financial statements available for the most recent fiscal year?
• Fiscal Year Covered by Most Recent Financial Statements
• Total Annual Expenditures (Most Recent Fiscal Year, USD)
  Used to determine Single Audit threshold applicability (≥ $750,000 in federal expenditures triggers 2 CFR 200.501).
• Total Federal Expenditures (Most Recent Fiscal Year, USD)
  If ≥ $750,000, the subrecipient is subject to Single Audit requirements under 2 CFR 200.501.
• Were any going-concern opinions or material uncertainties noted in the financial statements?
• Describe the going-concern or material uncertainty finding
• Does the subrecipient have written financial management policies and procedures (including procurement, cash management, and allowable costs)?
• Does the subrecipient maintain adequate segregation of duties for financial transactions?
  Segregation of duties means no single individual controls authorization, custody, and recording of transactions.

Prior Audit Findings and Compliance History

• Is the subrecipient subject to Single Audit requirements (≥ $750,000 in federal expenditures)?
  Per 2 CFR 200.501, non-federal entities that expend $750,000 or more in federal awards in a fiscal year must have a Single Audit.
• Has the most recent Single Audit been submitted to the Federal Audit Clearinghouse (FAC)?
  Verify at fac.gov. Single Audits must be submitted within 30 calendar days after receipt of the auditor's report, or 9 months after the end of the audit period, whichever is earlier (2 CFR 200.512).
• Most Recent Single Audit Year Reviewed at FAC
• Were there any audit findings (material weaknesses, significant deficiencies, or questioned costs) in the most recent audit period?
• Type(s) of Audit Findings Identified
  Select all that apply from the most recent audit period.
• Describe Audit Findings and Corrective Action Plan Status
  Summarize the nature of findings, the corrective action plan (CAP) submitted, and current resolution status. Reference FAC finding reference numbers where available.
• Has the subrecipient been subject to any federal or state sanctions, terminations for cause, or disallowed costs in the past 5 years?
• Describe Prior Sanctions, Terminations, or Disallowed Costs

Programmatic and Organizational Capacity

• Has the subrecipient previously managed federal awards or subawards?
• Years of Experience Delivering Similar Programs or Services
• Does the subrecipient have dedicated staff responsible for grants management and financial reporting?
• Type of Accounting System Used
• Does the subrecipient have an approved or documented cost allocation plan or indirect cost rate agreement?
  Per 2 CFR 200.414, subrecipients must use a negotiated indirect cost rate or elect the 10% de minimis rate if eligible.
• Does the subrecipient plan to subcontract or further sub-tier any portion of the work?
• Describe Planned Subcontracting Arrangements
  Identify anticipated subcontractors, estimated amounts, and procurement approach. Note: further sub-tiering of federal funds may require pass-through entity approval per subaward terms.

Risk Rating and Monitoring Determination

• Overall Pre-Award Risk Rating
  Assign a risk rating based on the totality of findings in this assessment. This rating drives monitoring intensity and special conditions.
• Risk Rating Justification
  Summarize the key factors driving the risk rating. Reference specific findings from this assessment.
• Planned Monitoring Approach
  Select all monitoring activities to be included in the subaward monitoring plan per 2 CFR 200.332(d).
• Are special conditions required on the subaward agreement?
  Per 2 CFR 200.332(e), pass-through entities must impose specific conditions on high-risk subrecipients.
• Describe Special Conditions to Be Imposed
  List each special condition, the basis for imposition, and the criteria for removal per 2 CFR 200.332(e).
• Subaward Recommendation
• Reason for Deferral or Denial
  Describe the specific issues that must be resolved before a subaward can be issued, or the basis for denial.

Supporting Documentation

• Documents Reviewed (Select All That Apply)
• Upload Supporting Documentation
  Upload SAM.gov screenshots, financial statements, audit reports, or other supporting documents. Accepted formats: PDF, DOCX, XLSX, PNG, JPG. Max 25 MB per file.
• Additional Reviewer Notes
  Include any additional context, observations, or follow-up actions not captured elsewhere in this assessment.

Reviewer Certification

• Reviewer Certification
  I certify that I have reviewed the information and documentation identified in this assessment, that the findings are accurate to the best of my knowledge, and that this pre-award risk assessment was conducted in accordance with 2 CFR 200.332 and my organization's subrecipient monitoring policies.
• Reviewer Signature
• Signature Date
• Does this assessment require supervisory or grants officer review before the subaward is issued?
• Supervisor / Grants Officer Name