Transcript Slide 1
Erica Cummings Grant Coordinator 1 The New Mexico Department of Homeland Security and Emergency Management (DHSEM) is responsible for: Monitoring all grantees that receive Homeland Security/FEMA/DOT funding to ensure compliance with audit requirements, applicable laws, rules, and regulations To assist DHSEM in fulfilling its obligations, the Fiscal Monitoring will be an integral element of the Grant Unit 2 The Grant Unit is responsible for fiscal monitoring: All grantees regardless of the federal funding source with the single exception of Disaster Declarations Fiscal monitoring is done through documentation review, on-site visits, review of A-133 Single Audit reports and technical assistance All DHSEM grant recipients have been assigned a Grant Specialist responsible for this fiscal monitoring function 3 Provide on-going fiscal oversight and fiscal monitoring of Homeland Security/FEMA/DOT sub-grant agreements Obtain a reasonable assurance that grantees are expending funds in accordance with State and Federal guidelines Inform grantees of fiscal compliance requirements 4 Provide technical advice and training to grantees as necessary and feasible Help ensure timely expenditure of grant funds Work with grantees to help detect and prevent fraud and abuse 5 Continuously develop and administer a fiscal monitoring program ◦ This will provide a reasonable assurance that grant funds are in compliance with Federal and State financial management requirements Track Single Audit (A-133) findings and fiscal monitoring issues of grantees ◦ To identify trends and address problem areas 6 Identify and provide technical assistance to grantees Ensure corrective action from previous fiscal monitoring reports, audits, or from any other sources that require such follow-up 7 Identify innovative tools and techniques for the achievement of Grant Unit goals and objectives Review the adequacy of internal controls and the reliability of the Grantee’s financial management system as they relate to the sub-grant agreements 8 Help to ensure that the Grantee meets the terms and conditions of the sub-grant agreement(s) as they relate to fiscal goals or requirements 9 Help to ensure that amounts reported are accurate, allocable, allowable, reasonable, necessary, and supported by documentation Continuously develop Grant Unit staff Attend/Participate in trainings and conferences to ensure professional competence and integrity of the Grant Unit 10 Monitoring is an ongoing process The Grant Unit will consider monitoring needs at various milestones Initial Award: Monitoring may begin at the time a subgrant agreement is executed A new grantee may be unfamiliar with the financial reporting and management requirements of the grant Technical assistance at the initial execution of the sub-grant agreement for new grantees may be beneficial 11 Periodic Monitoring: On-going monitoring should be conducted for all grant recipients The types and frequency of the monitoring will depend on the awarded grants and grantee performance 12 Completion of sub-grant agreement: When a grantee completes a sub-grant agreement A final fiscal review may be conducted 13 Monitoring schedules will be completed on a routine basis and reviewed by the Grant Unit Manager Staff will strive to maintain a six (6) month schedule To include meetings, trainings, desk reviews, onsite reviews and follow-up visits 14 The scheduling of new monitoring efforts should be based on an assessment of risks in two broad areas: Compliance Performance 15 Compliance • the likelihood that the grantee may violate state regulations, fail to comply with grant or statutory requirements, or be open to fraud abuse Performance • the likelihood that, even without actual compliance violations, the results of the activity may not result in desired outcome for the grant 16 This risk analysis should be an objective assessment based upon information from variety of sources, including: Funding amounts awarded to a grantee Recent Single Audit (A-133) Report reviews Input from Federal Fiscal Unit, Sub-grant agreement Unit, or other staff 17 Time since last Grantee review Information from other sources Results of previous on-site/office based reviews and follow-up activities 18 Office Based Monitoring (Desk Audits) should be performed for grantees Office based monitoring should include A review of the sub-grant agreement (core) file o to ensure that all applicable documents are accounted for ~ Example: inventory control forms o financial and programmatic reports are current 19 It is the responsibility of the Grant Specialist to obtain a current copy of the NIMS compliance report for all sub-recipients 20 Field Based Monitoring Will be performed at least twice per year Depending on the risk of the sub-recipient 21 Office and field based monitoring will follow the same or similar processes both leading to a monitoring report being issued Office based monitoring will not require the Grant Specialist to travel to the grantee site Documentation will be obtained from the grantee through mail, emails, faxes, and phone calls 22 Equipment verification and documentation collection will be obtained through Field Based Monitoring Both forms of monitoring must be documented by the Grant Specialist, and circulated through appropriate channels A checklist has been developed for use during office based monitoring 23 24 25 26 Erica Cummings Grant Coordinator 505-476-9603 [email protected] 27