The Mississippi Department of Human Services (MDHS) is
required to monitor the activities of its subgrantees by following the Single
Audit Act Amendments of 1996, the Office of Management and Budget (OMB)
Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations, and the OMB Circular A-133 Compliance Supplement. MDHS shall
monitor each project, program, subgrant, function, or activity supported by a
Federal award to assure compliance with applicable Federal regulations and that
performance goals are achieved.
A.
Monitoring
1) The Department of Health and
Human Services (DHHS) requires States to conduct on-site monitoring of LIHEAP
subgrantee's once every three (3) years.
MDHS elects to conduct an annual monitoring visit to ensure
compliance with applicable Federal and State regulations, policies, and
procedures.
2) MDHS has
established uniform monitoring policies designed to ensure that all subgrants
under the jurisdiction of MDHS are administered in compliance with Federal
requirements and with the terms of the subgrant agreements. Monitoring
subgrants, for compliance with the applicable Federal regulations, State laws,
Agency policies, and the terms of the subgrant agreements, is the
responsibility of the MDHS Division of Monitoring. Please see the -MDHS
Subgrant/ Agreement Manual' found at
www.mdhs.ms.gov/subgrantee-manual/
for the complete monitoring policy.
3) Subgrant monitoring procedures may include
several of the various options available. These options include: reviewing
reports submitted by the subgrantee; reviewing documentation supporting
expenses reported under MDHS subgrants; reviewing the subgrantee's single audit
or program-specific audit results and evaluating audit findings and the
subgrantee's corrective action plan; performing on-site reviews of fiscal and
programmatic records and observing subgrantee operations; and/or, arranging for
limited scope audits of specific compliance areas.
B. Single Audit
1) The Director of the Division of Monitoring
reviews the subgrantee's audit finding(s), and forwards to the Division of
Community Services and the Monitoring Supervisor.
2) The audit finding(s) is then placed on a
spreadsheet, discussed during monitoring visits with the said subgrantee, and
addressed on the monitoring report performed by the Division of
Monitoring.
C. Federal Program Compliance Review
1) At any time the Department of Health and
Human Services, Office of Community Services, Division of Energy Assistance may
conduct a program compliance review of the State.
2) During this review, subgrantees are
selected to be monitored on program compliance. Subgrantees must cooperate
fully with federal reviewers and provide any requested documentation.
