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Rule 9.6 Whistleblower Protection.

According to the Mississippi Code Section 25-9-173, et seq. an employer cannot dismiss or otherwise adversely affect the compensation or employment status of an employee who testifies or provides information to an investigative body.

Source: Miss. Code Ann. § 43-1-2(4); Miss. Code Ann. § 43-1-4. Revised: January 2026

Rule 9.7 Monitoring and Audit

The Mississippi Department of Human Services (MDHS) is required to monitor the activities of its subgrantees by following the Single Audit Act Amendments of 1996, the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and the OMB Circular A-133 Compliance Supplement. MDHS shall monitor each project, program, subgrant, function, or activity supported by a Federal award to assure compliance with applicable Federal regulations and that performance goals are achieved.

A. Monitoring

1) The Department of Health and Human Services (DHHS) requires States to conduct on-site monitoring of LIHEAP subgrantee’s once every three (3) years. MDHS elects to conduct an annual monitoring visit to ensure compliance with applicable Federal and State regulations, policies, and procedures.

2) MDHS has established uniform monitoring policies designed to ensure that all subgrants under the jurisdiction of MDHS are administered in compliance with Federal requirements and with the terms of the subgrant agreements. Monitoring subgrants, for compliance with the applicable Federal regulations, State laws, Agency policies, and the terms of the subgrant agreements, is the responsibility of the MDHS Division of Monitoring. Please see the ‘MDHS Subgrant Manual’ found at https://www.mdhs.ms.gov/support/procurement/resources/ for the complete monitoring policy.

3) Subgrant monitoring procedures may include several of the various options available. These options include reviewing reports submitted by the subgrantee; reviewing documentation supporting expenses reported under MDHS subgrants; reviewing the subgrantee’s single audit or program-specific audit results and evaluating audit findings and the subgrantee’s corrective action plan; performing on-site reviews of fiscal and programmatic records and observing subgrantee operations; and/or arranging for limited scope audits of specific compliance areas.

B. Single Audit