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

10.1. How do you ensure good fiscal accounting and tracking of funds? Each federal award is established in the State’s PeopleSoft System (STAR) with own unique accounting codes (chart fields). This unique funding string tracks the grant award information, expenditures, benefit refunds, and is used for the fiscal reporting process. Assistance expenditures for the Low Income Energy Assistance Program (LIHEAP) are initiated in the Home Energy Plus System (HE+) and uploaded to STAR, all other expenditures (i.e. payroll, supplies and services, etc.) are directly created within STAR. Vendor benefit refunds are tracked by the application number in HE+ and associated vendor with that application. Refunds are processed through HE+ to STAR where refunds are posted to the correct accounting codes. 10.1a Provide your definitions of the following: Obligation All LIHEAP funds are considered obligated at the state level or through (subgrantee) contracts when they are expended except for the administrative funds which are also considered obligated if they are encumbered on a purchase order in year one. Per Wis. Stats. s. 16.27(3)(e)(1) he 15% transfer to weatherization of the funding received each federal fiscal year is considered obligated to weatherization upon receipt of the Federal award. Expenditures Eligible costs per 2 CFR 200 that have been expended in support of the LIHEAP Program. Expenditure timeframe The expenditure timeframe is the federal fiscal year from October 1 through September 30 for a duration of five years with a 120-day closeout period. Administrative costs Any expenditure incurred by the State or subrecipient normally associated with the support of the LIHEAP program and consists of staff salaries, fringe, indirect, travel, supplies and services, space rent, data processing other admin and operating expenses. 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. The audit and auditor (Wisconsin Legislative Audit Bureau) selection is statutorily directed per Wis. Stats. s. 13.94(1)(b) 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: Monitor details of at least one invoice per contract year. 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: Local agencies are required to conduct internal quality assurance reviews. Quality Assurance reviews ensure that workers are correctly interpreting and applying program requirements, policies, and eligibility determination. 10.6 Explain, or attach a copy of your local agency monitoring schedule and protocol. Prior to each program year, the Division conducts an evaluation that is based primarily on prior program year monitoring activities. The evaluation outputs are used to establish a provisional schedule for Desktop and Fiscal Monitoring and Training and Technical Assistance activities. 10.7. Describe how you select local agencies for monitoring reviews. Attach a risk assessment if subrecipients are utilized. Site Visits: All agencies are monitored for programmatic and fiscal compliance on an annual basis. An onsite Training and Technical Assistance session is conducted for agencies with a higher risk assessment score. Desk Reviews: Desktop Monitoring reviews are conducted on all agencies at least annually. 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.