Current through all regulations passed and filed through March 18, 2024
(A) Each county
family services agency (CFSA) and local workforce development board (LWDB), as
a subrecipient of the Ohio department of job and family services (ODJFS), are
required to manage and monitor their subrecipients as stated in 2 C.F.R. part
200, subpart D, "Subrecipient Monitoring and Management" updated as of April 26,
2021. All of the processes in this rule are to be documented and
supported by the CFSA and LWDB:
https://www.ecfr.gov/cgi-bin/text-idx?tpl=/ecfrbrowse/Title02/2cfr200_main_02.tpl
(B) Definitions:
(1) Non-federal entity (NFE): an entity that
carries out a federal award as a subrecipient. CFSAs and LWDBs are
NFEs.
(2) Subrecipient: A NFE that
receives a subaward from a pass-through entity to carry out part of a federal
program. CFSAs and LWBDs are subrecipients and they can also pass-through
federal funds to organizations which become their subrecipients.
(3) Pass-through entity (PTE): a NFE that
provides a subaward to a subrecipient to carry out part of a federal program.
CFSAs and LWDBs become their PTE.
(4) Subaward: (ie: subgrant agreement) an
award provided by a pass-through entity to a subrecipient for the subrecipient
to carry out part of a federal award received by the pass-through entity. It
does not include payments to a contractor or payments to an individual that is
a beneficiary of a federal program. A subaward may be provided through any form
of legal agreement, including an agreement that the pass-through entity
considers a contract.
(C) A PTE shall:
(1) Determine if a subrecipient or a
contractor relationship exists as stated in 2 C.F.R. part
200.331
"Subrecipient and contractor determinations."
(a) The association
of government accountants (AGA) published a subrecipient vs. contractor
checklist at
https://www.agacgfm.org/Intergov/More-Tools/Subrecipient-vs-Contractor-Checklist.aspx
and could be used in conjunction with the CFSA and LWBD tools already in
place.
(b) Subaward agreements
funded in whole or in part with federal funds do not represent acquisitions and
therefore the procurement standards do not apply, as outlined in paragraph
(A)(2) of rule
5101:9-4-07
of the Administrative Code, unless procurement is mandated by another federal,
state, or local rule.
(2) Ensure that the subaward is clearly
identified as stated in 2 C.F.R. part 200.332 "Requirements for pass-through
entities."
When some of the listed information in 2 C.F.R. part
200.332
"Requirements for pass-through entities" is not available, the PTE must
provide the best information available to describe the federal subaward.
(3) Evaluate the subrecipient's
risk of noncompliance, as described in 2 C.F.R. part 200.332
"Requirements for pass-through entities."
The AGA published a risk assessment tool at
https://www.agacgfm.org/Intergov/More-Tools/Risk-Assessment-Monitoring-Tool.aspx
and could be used in conjunction with the CFSA and LWBD tools already in
place.
(4) The risk
assessment in paragraph (C)(3) of this rule will help to determine the scope
that the CFSA and LWDB use for the
required monitoring of the subrecipient as outlined in 2 C.F.R. part
200.332
"Requirements for pass-through entities."
