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

10.1. How do you ensure good fiscal accounting and tracking of funds? Fiscal accounting and tracking shall be completed in accordance with the 2 CFR 200 subpart F and 2 CFR 910 Subpart F. The department Fiscal accounting and tracking shall be completed in accordance with the 2 CFR 200 subpart F and 2 CFR 910 Subpart F. The departmentwill ensure that duplicate payments are not made. The eligibility system will not allow a household to receive more than one heating and/orcooling benefit payment per season based on SSN, address, and account numbers of household members. Our sub-grantees are required to submitregular claims to drawdown funds and they are monitored to make sure funds are expended. Vendor refunds are tracked and monitored by theState LIHEAP team and by our financial department. Each federal fiscal year has a unique code for each program (HEAT, Crisis, Weatherization)to separate funding and to allow for better monitoring of award amounts per year. Regular meetings with the LIHEAP team and our financialdepartment to track and monitor expenditure rates of each award year. 10.1a Provide your definitions of the following: Obligation The State of Utah’s Department of Workforce Services (DWS) has categorized all expenses paid for by LIHEAP funding as benefit payments, local agency payments, or DWS operating expenses. The obligation of each category is defined as follows: The State of Utah’s Department of Workforce Services (DWS) has categorized all expenses paid for by LIHEAP funding as benefit payments, local agency payments, or DWS operating expenses. The obligation of each category is defined as follows:• Benefit Payments: Heating assistance, cooling assistance, and crisis assistance are determined to be obligated at the time an application is approved in DWS’s eRep system.• Local Agency Payments: Payments made to local agencies are determined to be obligated once a contract is executed.• DWS Operating Expenses: DWS internal expenses, such as salaries, supplies, IT upgrades, travel, etc. are determined to be obligated when a payment is made for the goods and/or services. Expenditures DWS defines an expenditure as a payment or disbursement in exchange for goods and/or services. Expenditure timeframe Period by which expenditures are made. Administrative costs Expenses incurred by grantee or sub-recipient to administer the program which may Expenses incurred by grantee or sub-recipient to administer the program which mayinclude but is not limited to payroll, communication, travel, supplies, indirect costsbased on a public approved cost allocation plan, etc. 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. We are a department of the State of Utah and as such are required to be audited by the State Auditor by Utah Code. The Utah code, Title 67, Chapter 3, details the role of Utah’s State Auditor. “The state auditor shall be the auditor of public accounts and as such shall be independent of any executive or administrative officers of the state.” 67-3-1(3)(a)(i) The state auditor shall “audit each permanent fund, each special fund, the General Fund, and the accounts of any department of state government or any independent agency or public corporation on a regular basis as the auditor shall determine necessary or upon request of the governor or the Legislature. These audits are to be performed in accordance with generally accepted auditing standards and other auditing procedures as promulgated by recognized authoritative bodies. The audits shall be conducted to determine honesty and integrity in fiscal affairs, accuracy and reliability of financial statements, effectiveness and adequacy of financial controls, and compliance with the law, as the auditor shall determine necessary.” 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. All local agencies are monitored at least once per season (10/1-9/30). Applications to review are selected at random. Applications selected for review include at least one per worker. Additional files are selected for areas that are lacking. See attached policy manual for additional details. 10.7. Describe how you select local agencies for monitoring reviews. Attach a risk assessment if subrecipients are utilized. Site Visits: All local agencies are monitored each year. Desk Reviews: All local agencies are monitored each year. 10.8. How often is each local agency monitored? Please attach a monitoring schedule if one has been developed. Annually 10.9. How many local agencies are currently on corrective action plans? None 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.