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

10.1. How do you ensure good fiscal accounting and tracking of funds? Regular meetings with our Business office and review of reports. We conduct periodic audits of the partners (Community Action Agencies, Fuel Dealers, Fuel Assistance Households) to ensure funding accounting is accurate. 10.1a Provide your definitions of the following: Obligation We have a written agreement for committing LIHEAP dollars for a specific service/ product I.e. (Heating oil, delivery, Weatherization, etc) Expenditures Is the payment of funds for the products/ services provided. Expenditure timeframe At least 90% of the funds will be obligated or expended in the first FFY of the award, Any unspent or unobligated funds can be repurposed the following FFY. Administrative costs The cost of doing business (Salary, Operating, and overhead) with a cap of 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. ESD reviews the financial reports from our subgrantees and compares to the year end report. ESD completes subrecipient monitoring, case reviews, and if need be site visits. Subrecipient reports are provided annually as well as in accordace with the grant award. 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: When applicable, the Fuel and Utility Office will conduct sample reviews for Seasonal Fuel Assistance to review program eligibility and benefit determination in compliance with policies and procedures. Typically, these reviews are for recent or complex changes made to any component of eligibility or benefit issuance, or when a pattern ofquestionable practice has been identified. 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. See attached Department Subrecipient Monitoring Plan. 10.7. Describe how you select local agencies for monitoring reviews. Attach a risk assessment if subrecipients are utilized. Site Visits: Site visits are conducted for subrecipients that are determined to be "moderate" to "high risk." Desk Reviews: Desk reviews are completed annually for all "low risk subrecipients." 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? 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.