0626 Form 15723 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f15723.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(March 2026)

Department of the Treasury - Internal Revenue Service

The purpose of this form is to assist you in preparing for the upcoming Administrative Review. Use the checklist below to track requested items and required actions.

1 – Confirm Review Date

Confirm availability for the proposed review date and time OR

Provide alternative dates within five (5) calendar days of receipt to confirm the review date and time

Schedule a minimum of two (2) hours for the virtual review

2 – Confirm Required Review Participants

Provide names and ensure availability of individuals who should attend the Administrative Review interview, including

• Authorized Official / Grant Administrator

• Financial Coordinator

• Program Coordinator

• Other staff responsible for program operations, compliance, or financial management

Ensure all required participants are available for the full duration of the review

3 – Submit Requested Documentation from the Administrative Review Template and Document Request Checklist

Complete the Administrative Review Template and provide supporting documentation for each section in an organized manner (see summary of items requested below)

Submit documents via Document Upload Tool (DUT) - www.irs.gov/sendmyreply - no later than the response due date in your notification email

Notify your assigned reviewer once documents have been submitted

Ensure documents not submitted in advance are available during the review

Documents Needed

Program Documentation

Administrative Review Template (completed and signed certification)

Records used to track return production by site

Documentation supporting primary and secondary target audience tracking

Site list and site-level production summaries

Documentation substantiating Site Coordinator duties

Quality control policies and procedures

Accuracy rate and reject rate monitoring documentation

Volunteer Documentation

Volunteer training and certification records

Volunteer timesheets and service hour documentation

Documentation supporting volunteer services used as matching funds (if applicable)

Documentation identifying any staff or site coordinators paid with grant funds

Financial Documentation

General ledger excerpts identifying Federal and matching funds

Financial records documenting sources and uses of grant funds (invoices, receipts, payroll records, etc.)

Matching funds documentation (if applicable)

Payment Management System (PMS) reports and reconciliation documentation

Indirect Cost Rate Agreement (if applicable)

FEAB documentation (if applicable)

Catalog Number 96158P www.irs.gov Form 15723 (6-2026)

Policies and Procedures

Purchasing policy and procedures

Stipend policy and procedures

Sub-recipient policy and oversight documentation

Sub-recipient agreements or MOUs (if applicable)

Equipment (If Purchased with Grant Funds)

Equipment inventory list

Equipment safeguarding procedures

Documentation supporting equipment purchases

4 – Prepare for Review

Ensure access to all submitted documentation during the review

Ensure financial and program staff are available to answer questions

Be prepared to provide additional documentation if requested

5 – Participate in Administrative Review Interview

Attend the scheduled virtual review meeting

Be prepared to discuss

• Program management and oversight

• Internal controls

• Return production and MRE progress

• Target audience outreach

• Quality control and accuracy monitoring

• Budget management and matching funds

• Cash management and PMS drawdowns

• Sub-recipient oversight (if applicable)

Catalog Number 96158P www.irs.gov Form 15723 (6-2026)