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

10.1. How do you ensure good fiscal accounting and tracking of funds? See attached. 10.1a Provide your definitions of the following: Obligation A commitment to pay a third party with award proceeds based on a contract, subaward, direct payment, or other arrangement. Expenditures Charges made by a non-federal entity to a project or program for which a federal award was received. Expenditure timeframe 10/01/2025 – 09/30/2027 Administrative costs Costs directly related to program operations, planning, and development. 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. Secretary of State is the auditor for all state agencies. They complete the annual OHCS single audit. 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 other See attached. Yes procedure/policy changes 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: See attached. 10.6 Explain, or attach a copy of your local agency monitoring schedule and protocol. OHCS will review (including copying) annually, or as it deems necessary any and all sub-grantee and sub-recipient(s) files, records, and other information of every type arising from or related to performance under the agreement. Within 60 days after a review, OHCS will endeavor to communicate in writing to the sub-grantee. OHCS may advise the sub-grantee of any corrective action that it deems appropriate based upon its monitoring activities or otherwise. Sub-grantee shall timely satisfy such corrective actions as reasonably required by OHCS. 10.7. Describe how you select local agencies for monitoring reviews. Attach a risk assessment if subrecipients are utilized. Site Visits: Each agency is reviewed annually or as OHCS deems necessary. Desk Reviews: Each agency is reviewed annually or as OHCS deems necessary. 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.