Lutheran Immigration & Refugee Service Inc DBA Global Refuge

How it makes and monitors grants (Schedule I, Part IV)

Lirs has a well-defined system of controls to ensure sub-recipients use grant funds as expected. initially, sub-recipients submit proposed budgets that are reviewed in relation to the deliverables, and approved before sub-awards are issued. on a monthly basis, reimbursement requests are reviewed for reasonableness and in relation to the budgets before reimbursements are made. partner audits prepared in compliance with the uniform guidance are submitted annually and reconciled to the financial records of lirs, and lirs follows up on any significant findings in those audits. lirs periodically provides training on the uniform guidance, gaap, and specific accounting issues relevant to lirs issued sub-awards. lirs maintains a checklist of various aspects of each sub-recipient's financial status, compliance, procedures and accounting systems used for cost allocation and capturing in-kind contributions. periodically, and whenever issues are identified, lirs conducts on-site financial monitoring to speak with staff and directly observe systems and processes.