[ { "Identifier": "GRM.060.010", "Activity": "Grant Recipient Indirect Cost Rate Negotiation", "Description": "Determine and document cognizant agency for indirect (F&A) cost rate; Receive, evaluate, and document Federal award recipient submission of indirect (F&A) cost rate proposal, cost allocation plan, or cost accounting practices; Determine and document Federal award recipient provisional or final indirect (F&A) cost rate and provide to appropriate parties and OMB-designated repository; Develop and document cost allocation plan or indirect (F&A) cost rate for Federal award recipients who fail to submit plan or rate proposal; Receive request for adjustment or deviation to negotiated indirect cost rates; Retrieve Federal award recipient risk evaluation information related to indirect costs; Evaluate request for adjustment or deviation to negotiated indirect cost rates; Receive, evaluate, and document requests for one-time extension for negotiated indirect cost rates" }, { "Identifier": "GRM.060.020", "Activity": "Grant Recipient Single Audit", "Description": "Determine or reassign Federal award recipient's cognizant or oversight agency for audit and provide to OMB-designated repository; Determine and document Federal awarding agency single audit accountable official; Determine or reassign key management single audit liaison(s) and provide to OMB-designated repository; Develop and document response to Federal award recipient or auditor request for single audit technical advice and liaison assistance; Determine and document Federal award recipients requiring single audit; Notify Federal award recipient with past due single audits; Receive Federal award recipient single audit package information and check for completeness and submission compliance; Evaluate single audit package information, including single audit findings and corrective action plan, and provide recommendations; Provide single audit package information to OMB-designated repository; Evaluate summary schedule of prior single audit findings and close findings as appropriate; Provide closed single audit findings information to OMB-designated repository; Assign or reassign appropriate parties for follow-up on single audit findings; Request, receive, and evaluate additional information from Federal award recipient concerning single audit; Identify and provide technical guidance related to single audit findings and corrective actions; Determine allowance or disallowance of questioned costs and course of action for recovering costs and notify Federal award recipient; Determine and notify Federal awarding agencies of cross-cutting single audit findings; Receive and evaluate Federal awarding agency management decision input for cross-cutting single audit findings and provide to OMB-designated repository; Develop, document, and approve management decision letter (MDL); Provide MDL to award recipient and OMB-designated repository; Evaluate award recipient Management Decision Letter (MDL) appeal information and provide response; Receive and notify other affected Federal agencies and appropriate Federal law enforcement officials of award recipient fraud, waste, or abuse; Receive, evaluate, and document status of corrective actions and provide to OMB-designated repository; Identify and close single audit findings with completed corrective actions and provide to OMB-designated repository; Identify award recipient past due corrective actions for single audit findings, request justification, and provide recommendations; Conduct quality control reviews of award recipients' single audit information; Provide single audit deficiencies requiring corrective actions by auditor; Receive, evaluate, and document status of auditor corrective actions; Notify appropriate entities of auditor failure to take corrective actions to address deficiencies; Provide notification of major inadequacies or repetitive substandard performance by auditors to state licensing agencies and professional bodies; Evaluate single audit execution to identify cost-effective single audit processes, and determine and document single audit trends, significant problems, or quality issues; Determine and document auditor compliance checks and compliance supplement updates" }]