Subrecipient risk analysis category guidelines and examples
| Category | Score = 0 (lower risk) | Score = 1 (higher risk) |
|---|---|---|
| Foreign vs domestic | Domestic (US only) | All other foreign entities |
| Maturity of subrecipient's organization | Mature | Start-up, no fiscal controls in place yet |
| Organization type | University or non-profit (Collegial T&Cs) | Industry organization |
| Award type | Grant from federal or non-commercial source | Contracts (includes subcontracts, CTAAs) |
| Subgrant/subcontract | Total cost is <$199,000 | Total cost is > $200K |
| Percentage of award contracted | Total cost is < 49% | Total cost is > 49% |
| Procurement systems | Systems have been approved (existing A-133 is an indicator) | No systems are in place, or systems are new |
| Accounting systems | Yes | No |
| Negotiated Indirect Cost Rate Agreement | Has detailed negotiated rate agreement | Does not have negotiated rate agreement |
| Audit report | Has annual A-133 audit | Has not had an annual financial audit |
| Prior experience | Previous positive experience as NAU subrecipient | New subrecipient or previous negative experience as NAU subrecipient |
| ITAR/EAR | No export controlled activity involved | Organization or project involves ITAR (e.g. satellites, biological warfare) |
| Compliance (animal/human subjects, DNA, stem cells) | No compliance issues involved, or exempt per IRB | A/S, H/S, or other compliance issues involved, higher risk activities |
| Location of work | At subrecipient's facility | On NAU campus |
| Sponsor type | Non-federal organizations or routine federal award programs (NSF, NIH) | Government-owned/contractor Operated (e.g. national labs) |
| Relationship of subrecipient PI | No relationship except collaborative/research-based | Conflict of Interest involved (e.g. family relations, PI is on board or hold stock in organization) |
| Scope of work and deliverables | Report only | Tangible products, deliverables necessary in order to achieve project success |
| Advantaged status | No claimed status (small business, HUB zone, women/minority-owned, etc.) | Two or more claims |
| Special considerations | Additional information which raises risk level, e.g. high funding level, risk category requiring a higher level of scrutiny | Additional information which raises risk level, e.g. high funding level, risk category requiring a higher level of scrutiny |
NOTE: If Cost Share for sub, then higher risk rate.
Risk categories are analyzed on a sliding scale, so risk levels are based on the Office of Sponsored Projects (OSP) Administrator’s evaluation. If the OSP has concerns with the subrecipient, the risk analysis score can be bumped up to the next level.