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

10.1. How do you ensure good fiscal accounting and tracking of funds? The State of Wyoming maintains robust fiscal management and internal controls for its Low Inc federal regulations. Dedicated Fund Management: LIEAP funds are meticulously budgeted and tracked as a distinct account number, which comprehensively includes a unit number, program code, program period code eligible categories. Benefit Tracking and Payment Processing: Benefits disbursed to fuel suppliers on behalf of eligi These payments are subsequently processed through the state accounting system, with the correspond records. Cost Allocation and Personnel Tracking: The Wyoming Department of Family Services (DFS) o accounting for salaries, leases, and indirect costs, State personnel rigorously track their time through Independent Audit and Specific Fund Tracking: Furthermore, the State undergoes an independen of financial integrity. For enhanced transparency and reporting, unique coding structures are in place LIEAP Infrastructure funds. Internal Control Framework: The DFS's internal controls and procedures are developed and rigo procedures are consistently reviewed and adhered to by all Department employees, including supervi funds is recognized as a collective responsibility, incumbent upon all state administrators, managers, 10.1a Provide your definitions of the following: Obligation When used in connection with a non-Federal entity, utilization of funds under a Federal award, oblig and similar transactions during a given period that require payment by the non-Federal entity during the sa allowable period of the grant. Expenditures This document outlines the formal definitions and reporting requirements for expenditures made by a Expenditures may be reported on either a cash or accrual basis. The chosen methodology must be dis Cash Basis Reporting When reporting on a cash basis, expenditures are defined as the sum of the following: Cash disbursements for direct charges related to property and services. • The amount of indirect expenses charged. • The value of third-party in-kind contributions. • Cash advance payments and payments disbursed to subrecipients. • Accrual Basis Reporting When reporting on an accrual basis, expenditures are defined as the sum of the following: Cash disbursements for direct charges related to property and services. • The amount of indirect expenses incurred. • The value of third-party in-kind contributions. • The net increase or decrease in amounts owed by the non-Federal entity for the followin Goods and other property received. ○ Services performed by employees, contractors, subrecipients, and other payees. ○ Programs that do not require current services or performance, such as annuities, ○ • Expenditure timeframe Expenditures charged to a Federal award are permissible only if they are incurred within the grant's s Start Date: The beginning of the period during which costs may be incurred and charged • End Date: The conclusion of the period during which costs may be incurred and charged • The timeframe for the obligation of funds is specified within the grant award documentation, as liquidated within these defined timeframes to be allowable Administrative costs All direct and indirect costs associated with the management of grant programs. Wyoming LIEA 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 State of Wyoming undergoes an annual financial and compliance audit conducted by an ext Office of Management and Budget (OMB) Uniform Guidance. The Wyoming Department of Family Services (DFS), as a State agency, is included within the s as reported on the Schedule of Expenditures of Federal Awards (SEFA). The external auditor's select considers various factors, including: The total dollar value of Federal expenditures for a given program, as reported on the SE • Responses to risk-related inquiries. • Other factors that may increase the risk of non-compliance, such as significant program • The external auditor's risk assessment and program selection process are designed to ensure that The selection of the external audit firm is managed by the Wyoming Department of Audit, whic 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 c 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. To ensure accuracy and compliance, the Agency conducts a Quality Control audit of approved applications. These reviews are based on a random sample of files selected from the LIEAP system. This process helps monitor the work of the sole local agency responsible for LIHEAP intake and processing. In addition, weekly management meetings are held between the grantee program manager and the managers of the local administering agency to address any issues and ensure smooth operations. The two agencies that administer the Weatherization Program receive a comprehensive administrative review at least once a year. Furthermore, ongoing quality control inspections are performed on-site for all completed weatherization projects. This dual approach ensures both administrative compliance and high-quality work. 10.7. Describe how you select local agencies for monitoring reviews. Attach a risk assessment if subrecipients are utilized. Site Visits: All local agencies in Wyoming receive monitoring reviews annually. These agencies also receive site visits a minimum of once per year. We are currently working with the State of Wyoming’s Grant Managements Office to create more comprehensive monitoring processes. Desk Reviews: All local agencies in Wyoming receive monitoring reviews annually. These agencies also receive site visits a minimum of once per year.We are currently working with the State of Wyoming’s Grant Managements Office to create more comprehensive monitoring processes. 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.