10 Program, Fiscal Monitoring, and Audit, 2605(b)(10) - Assurance 10

10.1. How do you ensure good fiscal accounting and tracking of funds? In our internal team we have a Fiscal Analyst & Contracts Specialist and we also have an accounting team that we meet with quarterly and those are dedicated staff to specific programs. All invoices are reviewed by the manager and compared to the contracts prior to the manager authorizing the payment. We have a protocol for fiscal monitoring sub-grantees and contractors. 10.1a Provide your definitions of the following: Obligation Funding that is legally contracted/obligated for program specific uses. Expenditures Funds that are already spent. Expenditure timeframe Current FFY +1 year. Administrative costs Salaries and benefits for administrative staff. Preparation of plans and budgets. Monitoring Fraud and abuse prevention. Procurement. Aud accounting, litigation, management of property, payroll, and personnel goods and services used during other administrative functions. IT system cos regular maintenance and programming. Federal report preparation. Audit Process 10.2. Is your LIHEAP program audited annually under the Single Audit Act and OMB Circular A - 133? Yes No 10.2a - if yes, describe your auditor selection process. The state of Colorado has two internal auditing teams, the team decicated to the audit process for public assistance programs and at the program level we are not involved in the auditor selection process, it is determined by the State Audits Office. 10.3. Describe any audit findings of the grant recipient (i.e. State/Tribe/Territory) rising to the level of material weakness or reportable condition cited in the single audits, inspector general reviews, or other government agency reviews from the most recently audited fiscal year. No Findings Finding Type Brief Summary Resolved? Action Taken 1 10.4. Audits of Local Administering Agencies What types of annual audit requirements do you have in place for local administering agencies/district offices? Select all that apply. Local agencies/district offices are required to have an annual audit in compliance with Single Audit Act and OMB Circular A-133 Local agencies/district offices are required to have an annual audit (other than A-133) Local agencies/district offices' A-133 or other independent audits are reviewed by Grant recipient as part of compliance process. Grant recipient conducts fiscal and program monitoring of local agencies/district offices Local agencies and district offices are required to have an annual audit in compliance with Single Audit Act and OMB Circular A-133 Compliance Monitoring 10.5. Describe your monitoring process for compliance at each level below. Check all that apply. Grant recipients have a policy in place for appropriate separation of duties and internal controls. Internal program review Departmental oversight Secondary review of invoices and payments Other program review mechanisms are in place. Describe: State LIHEAP staff review various reports on a daily, weekly, and monthly basis to determine a pattern or trend that indicates an issue with an agency's performance in adequately determining eligibility within required timelines. Staff follow up with each agency to provide the necessary technical assistance to assure compliance Local Administering Agencies/District Offices: On - site evaluation Annual program review Monitoring through central database Desk reviews Client File Testing/Sampling Other program review mechanisms are in place. Describe: State LIHEAP staff review various reports on a daily, weekly, and monthly basis to determine a pattern or trend that indicates an issue with an agency's performance in adequately determining eligibility within required timelines. Staff follow up with each agency to provide the necessary technical assistance to assure compliance 10.6 Explain, or attach a copy of your local agency monitoring schedule and protocol. Monitoring and schedule attached. Each agency is monitored triennually and when I try to mark it as other it does not save it that is the reason there is an error on this page. 10.7. Describe how you select local agencies for monitoring reviews. Attach a risk assessment if subrecipients are utilized. Site Visits: Quality Assurance Division staff within the Colorado Department of Human Services monitors 10 county agencies/contractor on a every three year basis. On-site visits/virtual visits are conducted each year with three of the agencies with the largest client base and/or the contractor, Discover Goodwill. In addition, staff conduct an on-site visit with a small and medium county each year and these visits are prioritized based on performance. During the pandemic these on-site visits have occurred in a virtual environment Desk Reviews: Quality Assurance Division staff within the Colorado Department of Human Services monitors 10 county agencies/contractor on a e year basis. On-site visits are conducted each year with three of the agencies with the largest client base and/or the contractor, Discover Goo addition, staff conduct an on-site visit with a small and medium county each year and these visits are prioritized based on performance. Du pandemic these on-site visits have occurred in a virtual environment 10.8. How often is each local agency monitored? Please attach a monitoring schedule if one has been developed. Other 10.9. How many local agencies are currently on corrective action plans? 0 If any of the above questions require further explanation or clarification that could not be made in the fields provided, attach a document with said explanation here.