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

10.1. How do you ensure good fiscal accounting and tracking of funds? DOEE works with it's Office of the Chief Financial Officer to ensure good fiscal accounting and tracking of funds. This is in tandem with the LIHEAP program tracking its benefits for regular and emergency as well as the payments submitted to utilities. 10.1a Provide your definitions of the following: Obligation Benefit payment and weatherization measures approvals, salaries, and fringe are considered obligations. Expenditures Federally-accepted accounting practices and fiscal controls are used to track administrative and benefit expenditures. Using the District of Columbia’s District Integrated Financial System (DIFS), authorized funding is assigned budgetary codes by funding type for tracking, monitoring, and compliance purposes. The LIHEAP program is also subject to District of Columbia internal audits. Both LIHEAP and WAP are administered by DOEE, therefore weatherization funds are not transferred to a separate state agency and LIHEAP funds are monitored in-house by the District's independent Office of the Chief Financial Officer (OCFO) staff. Expenditure timeframe Expenditure tiimeframe is between 60 to 90 days of submitting benefit payments. Administrative costs Federally-accepted accounting practices and fiscal controls are used to track administrative and benefit expenditures. Using the District of Columbia’s District Integrated Financial system (DIFS), authorized funding is assigned budgetary codes by funding type for tracking, monitoring, and compliance purposes. The LIHEAP program is also subject to District of Columbia internal audits. 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. 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: 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: Supervisors conduct additional third level reviews for a sample from each processor. 10.6 Explain, or attach a copy of your local agency monitoring schedule and protocol. N/A 10.7. Describe how you select local agencies for monitoring reviews. Attach a risk assessment if subrecipients are utilized. Site Visits: N/A Desk Reviews: N/A 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? N/A 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.