Accounting Services

Uniform Guidance

Uniform Guidance Section 200.331 requires a risk analysis to evaluate the likelihood that a subrecipient will fail to comply with the requirements of the subaward.

General information

  • Subrecipient vs Contractor form:
    Before starting a subcontract questionnaire or subcontract agreement, the "Subrecipient vs Contractor form" has to be completed to ensure an organization is classified correctly. If the organization falls under the "Subrecipient" category, please have the "Subrecipient Questionnaire (if applicable)" and the Risk Assessment forms completed.

  • LINK - 10% de minimis rate on federal subcontract

  • "If a subrecipient already has a negotiated indirect cost rate established with their cognizant agency for indirect cost, the negotiated rate must be used. It is not permissible for pass-through entities to force or entice a proposed subrecipient without a negotiated rate to accept less than the de minimis rate."


If a subrecipient is registered in, please check to see if they are "active". 
Use SAM.GOV and search by Entity Name or Unique Entity Identifier (UEI) Number.
This must be documented. Please print out a screenshot and send with your risk assessment to Sponsored Projects.

The person verifying this information should write the following information on the screenshot:
o Date

o Name of person who checked

o Signature of person who checked


Sponsored Projects may already have a completed questionnaire for a given subrecipient.  Please contact if you need a questionnaire in order to prepare your risk assessment. The questionnaires will help you complete the Risk Assessment.

At times, the department may be requested to get a completed Questionnaire from the subrecipient should an subrecipient be new to LSUHSC- New Orleans or an Questionnaire is over a year old.


Risk Assessment

1. The department/PI is required to:

  • complete the information section at the top of the form  (Please make sure the PI signs off on the form.)
  • complete all the rows highlighted in blue.  Please put an "x" next to your selection.
  • submit original form to Sponsored Projects for processing at

2. The Risk Assessment Committee will review the risk assessment form along with the Subrecipient Questionnaire.and Audit Report if available

3. The completed Risk Assessment form will have a risk assigned and be returned to the department.

4. The department will attach a copy of the completed Risk Assessment form to the subcontract before routing to the Contract Office.

Risk Assessment will be performed on active subcontracts as of July 1, 2015.


Audit Reports from the Subricipient

Audit reports should be able to be viewed under the Federal Audit Clearinghouse by using the Auditee EIN number.  Should a report not be found here and the subrecipient did have an audit on the Financial Statements or A Single Audit, please request the Audit report to be sent to LSUHSC-New Orleans to be submitted along with the Risk Assessment.