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

10.1. How do you ensure good fiscal accounting and tracking of funds? All expenditures of LIHEAP funds are made available under policy, procedures, rules and regulations by the Missouri Office ofAdministration, Department of Social Services, Division of Financial and Administrative Services and the Missouri Treasurer’s Office. Noexpenditures for heating/cooling assistance payments for the Energy Assistance (EA) component of LIHEAP are made unless:The eligibility ofthe program participant has been established and updated to the centralized computer file, which performs numerous edits to validate the accuracyof the determination and determines the amount of assistance to be paid.The home energy supplier who is to receive payment on behalf of thehousehold has entered into an agreement to participate in LIHEAP and has been added to the automated file of participating home energysuppliers; andThe payment to be made to the home energy supplier or the eligible household has been prepared through the Missouri automatedcheck writing system which performs numerous edits to assure the accuracy of the payment and the eligibility of the home energy supplier orhousehold to receive the payment.Funds provided to the contract agencies for the Energy Crisis Intervention Program (ECIP) component ofLIHEAP are subject to the following conditions:No funds are released to a contract agency unless a signed written agreement which stipulates thepurpose(s) for which those funds are expended, as well as several other conditions governing the expenditures of these funds. Contract agenciesare required to submit monthly, as well as annual program/financial reports to document the expenditure of funds provided to them throughLIHEAP.The State Auditor’s Office audits the Family Support Division (FSD’s) LIHEAP and makes the results of their audits available at https://www.auditor.mo.gov. These audits are scheduled and conducted by the State Auditor’s Office (SAO) and are independent of DSS. 10.1a Provide your definitions of the following: Obligation Funds that have been allocated and contracted out but not dispersed. Expenditures Amount of funds that have been dispersed. Expenditure timeframe 5 years from date of award Administrative costs Costs to administer the program, not to exceed 10%. 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. In accordance with the Office of Management and Budget (OMB) Uniform Guidance Audits of State, Local Governments, and Non-Profit Organizations, each contract agency secures an external audit in order to comply with the Sigle Audit Act of 1984, Copies of these audit reports are provided to the Department of Social Service, Family Support Division, LIHEAP Unit, and Division of Finance and Administration Services, Compliance Services Unit. 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: 10.6 Explain, or attach a copy of your local agency monitoring schedule and protocol. A copy of the LIHEAP Contractors Monitoring Guide is included as an attachment to this State Plan 10.7. Describe how you select local agencies for monitoring reviews. Attach a risk assessment if subrecipients are utilized. Site Visits: Missouri has nineteen (19) contract agencies. State staff performs monitoring visits once every three (3) years. Special site visits are conducted prior to the three-year cycle when special circumstances exist. On-Site monitoring may not be possible due to circumstances beyond the states control when events occur that include, but are not limited to, a natural disaster or pandemic. Desk Reviews: Desk Reviews are completed annually at the end of each program year. 10.8. How often is each local agency monitored? Please attach a monitoring schedule if one has been developed. Triannually 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.