Organizational Capacity Survey

Objective: The objective of the Organizational Capacity Survey is to attain an understanding of your organization’s systems, policies, processes, and practices. The information collected by this survey will be used by OneStar as a tool to review the capacity of your organization to successfully execute the terms of this grant.

OneStar reserves the right to request a copy of any materials attested to in this Organizational Capacity Survey.

Instructions: To complete this survey, please respond to each applicable questions; some questions may not be applicable to your entity.

GENERAL INFORMATION

Legal Applicant Organization Name

Current Fiscal Year End Date

Total Operating Budget for Current Fiscal Year

$

Respondent Full Name

Job/Position Title

Email

Phone

ORGANIZATIONAL SYSTEMS & MANAGEMENT

1. Technology Resources. Does your organization:

2. What was your average annual employee turnover rate for the past two years?

Use the following formula to determine your turnover rate: # of employees exiting the organization for the past 24 months/average actual # of employees over the past 24 months.

3. Does your organization have the ability to effectively respond to sudden personnel changes on a:

	Yes	No
Short-term basis (i.e. other staff are able to fill in when an employee is out for an illness)
Intermediate-term basis (i.e. unexpected resignation prompts active recruiting to refill)
Long-term basis (i.e. budgetary cutbacks that necessitate staff reduction)

	Yes	No
4. Does your organization have a Continuity of Operations plan, or similar plan to continue business in the event of a disaster or other emergency?
4.a. Is the plan written?
4.b. Have staff been trained on this plan?

5. If you answered No to any of the questions above, please provide an explanation.

OVERSIGHT & ASSURANCES

	Yes	No
1. Are employees who handle funds bonded against loss by reasons of fraud or dishonesty?

2. What is your organization's most recently completed fiscal year?

3. What is the fiscal year start date for your organization?

If Other, please describe:

	Yes	No
4. Has an audit by a Certified Public Accounting firm been finalized for the most recently completed fiscal year?
4.a. Is one currently underway or scheduled?

4.b. Provide the scheduled date of completion.

4.c. Select the type of audit (check all that apply):

Financial Statement AuditSingle Audit

5. Did your organization take corrective actions indicated by the auditor's report and any management letters?

	Yes	No
6. Is your organization considered 'high risk' by another federal agency as outlined in 45 CFR 2541.120?
7. Has your organization received funding DIRECTLY from the Corporation for National and Community Service within the last 5 years?

7.a. Provide the grant number(s):

	Yes	No
8. Has your organization received funding INDIRECTLY from the Corporation for National and Community Service through an entity other than OneStar within the last 5 years?

8.a. Provide the source and grant number(s).

	Yes	No
9.a. Has your organization received a federal or state grant award in the last two (2) years?

9.b. What amount of federal funding did your organization receive during the most recently closed fiscal year?

$

	Yes	No
10.a. Does your organization sub-award the AmeriCorps grant funds received from OneStar to other organizations?

10.b. If Yes, please upload DRAFT copies of the sub-award agreements.

	Yes	No
11. Does your organization keep on hand or know how to readily access a current version of requirements applicable to all funding sources? (including AmeriCorps regulations, Uniform Grant Guidance in 2 CFR 200, grant terms and conditions, grant awards, etc.)

12. Does your organization have written fiscal management policies and procedures relating to the following areas?

	Yes, has been in use at least 1 year	Yes, has been in use less than 1 year	No
Accounting Practices
Management Controls
Personnel Policies
Salary Scales
Employee Benefits
Travel and Expense Reimbursement
Procurement
Documentation of Employee Time and Effort

FUNDS MANAGEMENT & GENERAL ACCOUNTING

1. Are the organization's accounting practices in agreement with those stipulated by its accounting and finance manuals and requirements of its funding sources?

	Yes	No
Accounting Manuals
Funding Source Requirements

2. What basis of accounting does your organization use?

2.a. Describe the steps your organization will take to ensure expenses incurred during the pre-award period are reported on the Pre-Award PER.

2.b. Describe the steps in place to ensure that all program year-end expenses are accrued on the Final PER.

2.c. List which transactions are reported on a cash basis.

	Yes	No
3. Does your organization use an automated accounting system?

3.a. If Yes, what is the name of the system?

	Yes	No
4. Does your accounting system track the receipt and disbursement of funds by each grant and grant year?

4.a. Describe how your accounting system tracks budget to actual expenses on federal awards.

5. OneStar requires that Periodic Expense Reports be submitted as frequently as semi-monthly and as infrequently as quarterly. What schedule would your organization follow to submit requests for reimbursement for grant funds?

5.a. If Quarterly, please indicate which quarterly schedule you would like to follow.

5.b. If Other, please describe.

	Yes	No
6. Does your organization have a written cost allocation plan (to distribute costs shared by one or more direct grants or projects)?
7. Are all common or shared costs that are readily attributable to direct cost activities accumulated into cost pools for allocation to projects, contracts and grants?
8. Are indirect costs segregated from direct costs?
9. Does your accounting system provide for the recording of grant costs according to categories of your approved budget(s)?

TRANSACTION CONTROLS

GENERAL LEDGER

	Yes	No
1. Is the general ledger posted on the double-entry method?
2. Does the general ledger design accommodate cost center and fund accounting?
3. Is a trial balance of the general ledger prepared monthly?
4. Are out of balance conditions identified and corrected on a monthly basis?

ACCOUNTS RECEIVABLE & CASH RECEIPTS

	Yes	No
5. Is there someone dedicated to ensuring that reimbursement requests and expenditure reports to funds are prepared timely, accurately and correctly?
6. Is there a process to retain all supporting documentation for items listed on reimbursement requests and expenditure reports to funders?

ACCOUNTS PAYABLE & CASH REIMBURSEMENTS

	Yes	No
7. Are invoices, purchase orders and receiving documents compared and accounted for by the accounts payable department?
8. Is receipt of goods or services verified before invoices are paid?
9. Does your accounting system enable you to track and document disbursement of funds from original invoice through final payment?

CONSULTANT & CONTRACTOR SERVICES

	Yes	No
10. Are procedures in effect to provide for formal approval by Officers, Board Members, or other high level authority individuals, of procurement, including consultant and contract service agreements over prescribed limits ?
11. Does your organization have controls to determine whether contracts are properly executed?

TRAVEL

	Yes	No
12. Does your organization use the GSA rate for mileage reimbursement, hotel costs, and M&I expenses?

12.a. If No, what source is used?

	Yes	No
13. Are there controls in place to ensure that all travel costs are allowable?

If you answered No to any of the questions above, please provide an explanation.

PROCUREMENT & PROPERTY

	Yes	No
1. Do procedures exist and provide for the solicitation of bids or prices for all procurements over a certain threshold, including the purchase, rent, and/or lease of fixed assets?
2. Are purchase approval methods documented and communicated?
3. Are appropriate approvals obtained prior to the purchase, rent, or lease of equipment and supplies?
4. Are solicitations and price quotations filed and maintained?

5. Is there receipt of donated property supported by documentation which reflects the:

D. FISCAL MANAGEMENT | BANK ACCOUNTS

	Yes	No
1. Is each bank account authorized by the Board of Directors or by the person delegated by the board?
2. Are bank statements reconciled monthly to the general ledger?

D. FISCAL MANAGEMENT | HUMAN RESOURCES & PAYROLL

	Yes	No
1. Are the duties and responsibilities of employees defined in written policies or job descriptions and communicated to employees?
2. Are records of vacation, sick leave, and compensatory time (if applicable) maintained for employees?
3. Does your organization file federal, state, and local income and payroll tax quarterly withholding reports to the appropriate authorities on a timely basis, when/if required by local, state and federal law?
4. Are procedures designed to provide that employees are paid in accordance with approved budget, wage, and salary plans?
5. Are timesheets or periodic time and effort certifications required from each employee, as required by the OMB Cost Principles (2 CFR 200)?

MATCH

	Yes	No
1. Does your organization record both in-kind and cash match received from other individuals and entities on its accounting records?
2. Does your organization have a written policy on valuing and recording in-kind matching funds?
3. Are matching contributions recorded in the general ledger as a grant or project expense?
4. Are the matching contributions recorded only after they are utilized for the work of the specific grant or project?
5. Are in-kind and cash matching funds supported by appropriate documentation?
6. Does your organization determine and substantiate the value of in-kind contributions in accordance with Uniform Grant Guidance?

6.a. Please explain.

6.b. If available, please submit sample in-kind donation forms or documentation used by your organization.

INTERNAL CONTROLS

	Yes	No
1. Does your accounting system have controls that prevent expenditures in excess of approved and budgeted amounts?
2. Does your organization create a plan to address audit and monitoring findings, when applicable?
3. Does your accounting system have procedures that govern the maintenance of general ledger accounts?
4. Are your accounting systems and records secured?
5. Is your back-up documentation secured in limited access areas?
6. Do you maintain source documentation to show the nature of each receipt and expenditure?
7. Are all reports reconcilable with accounting records and systems?
8. Are transactions in the accounting records properly authorized, as evidenced by supporting documentation containing the signatures of appropriate approving officials?
9. Has a general policy with respect to insurance coverage been defined?
10. Have procedures been instituted to ensure adequate coverage for all significant business risks?
11. Is insurance coverage periodically reviewed with a competent insurance agent?
12. Where applicable, is a copy of the approved indirect cost allocation rate on file?
13. Are the duties and responsibilities as outlined in written accounting and grants management policies and procedures communicated to employees?
14. Are written accounting and grants management policies and procedures established to describe the accounting system, stipulate the duties of employees with those functions, and ensure that similar transactions are processed consistently?
15. Are there written conflict of interest procedures?
16. Is your grant award Fixed (i.e. no budget detail in eGrants)

For fixed awards, please describe your systems for calculating what to report on the Periodic Expense Report.

	Yes	No
Provide a computer for all employees/persons?
Have a dedicated email account for all employees/persons?
Have high-speed internet access?

	Yes	No
a. Name of the donor
b. Donor restrictions (if any)
c. Receipt date
d. Fair market value of each item
e. Documentation of how fair market value was determined