Subrecipient Monitoring Site Visit Report

Inspection template for documenting an on-site or desk monitoring review of a subrecipient, including expenditures, internal controls, program performance, compliance with award terms, and corrective actions.

Visit Logistics and Scope

• Review type documented as on-site or desk monitoring
  Select the monitoring method used for this review.
• Monitoring date and location recorded
  Record the date/time of the visit or desk review and the location or virtual meeting context.
• Award name, period of performance, and funding source identified
  Document the grant or award being monitored, including the applicable period and source.
• Subrecipient attendees and roles recorded
  List the subrecipient staff who participated and their roles or titles.
• Records requested and reviewed documented
  Summarize the financial, programmatic, and compliance records reviewed during the monitoring visit.

Financial Management and Expenditures

• Expenditures are supported by source documentation
  Verify invoices, receipts, payroll records, timesheets, or other source documents support sampled costs.
• Costs are allowable, allocable, and reasonable
  Confirm sampled costs comply with award terms and applicable cost principles.
• Budget-to-actual variances reviewed and explained
  Check whether material variances were identified, explained, and approved when required.
• Cash management and drawdown procedures are adequate
  Review whether funds are requested and expended in accordance with cash management requirements.
• General ledger and grant accounting records reconcile to reports
  Verify the accounting records reconcile to financial reports submitted to the pass-through entity.

Internal Controls and Procurement

• Segregation of duties is adequate for authorization, recording, and reconciliation
  Confirm no single individual has incompatible responsibilities without compensating controls.
• Written financial policies and procedures are current and implemented
  Verify the subrecipient maintains and follows documented financial procedures.
• Procurement records show competition, cost analysis, and required approvals
  Review sampled procurements for competition, price reasonableness, and approval documentation.
• Contractor or vendor oversight is documented
  Confirm the subrecipient monitors contractors or vendors performing grant-funded work.

Programmatic Performance and Deliverables

• Program outputs and outcomes are on track
  Assess whether the subrecipient is meeting approved performance targets and milestones.
• Performance reports are accurate and supported
  Verify reported service counts, deliverables, and narrative claims are supported by records.
• Required deliverables have been submitted on time
  Check whether reports, deliverables, and milestones were submitted by required deadlines.
• Staffing, capacity, and service delivery risks identified
  Document any staffing shortages, turnover, or operational issues affecting performance.

Compliance, Special Conditions, and Prior Findings

• Special award conditions are being met
  Verify compliance with any special terms, restrictions, or heightened monitoring requirements.
• Prior findings and corrective actions have been resolved
  Confirm prior deficiencies were corrected and supporting evidence is available.
• Required certifications, approvals, and disclosures are current
  Check whether required compliance documents, certifications, or disclosures are current and complete.

Findings, Corrective Actions, and Sign-Off

• Findings documented with severity and evidence
  Summarize each deficiency or non-conformance, including evidence reviewed and impact.
• Corrective action plan assigned with owner and due date
  Document the corrective action, responsible party, and target completion date.
• Inspector signature
  Inspector signs to confirm the monitoring review was completed.
• Subrecipient representative acknowledgment
  Subrecipient representative acknowledges receipt of the monitoring results.