Miss. Code. tit. 18, pt. 15, ch. 1, r. 18-15-1-1, ATTACHMENT, att. PROGRAM, FISCAL MONITORING and AUDIT
Statutory reference 2605 (b)(10)
Fiscal, Accounting and Tracking Requirements
The State requires Subgrantees requesting CSBG funds to submit Monthly Cost Worksheets in Smartsheet. These Cost Worksheets show expenditures such as Case Management, Supportive Services and Administration (by cost category and line items). Subgrantees are required to submit Claim Support Forms (to request funds) based on current needs. Federal funds made available to the State under this title will disburse administrative and programmatic funds to Subgrantees in accordance with the CSBG Act, and the overall contractual allocation for each subgrantee regulates the maximum allowable expenditures. The draw down requests and expenditures reports, are reviewed, processed, and tracked in the Division of Community Services. The SF-425 Federal Fiscal Reports (FFR) are generated in the MDHS-Division of Budgets & Accounting as well as the monthly Budget Status reports for DCS verification and tracking. Documentation from Virtual ROMA will be required to support costs reflected on Cost Worksheets and Claims Support Forms as a means to adhere to mandates by Division of Monitoring to monitor costs reported for the month. Procedural manuals are in place which cover a range of fiscal and accounting rules and regulations with which Subgrantees must comply. Also, to further account for LIHEAP federal funds, 13 of 16 DCS Subgrantees use the same accounting software, GMS, which allows tracking through Virtual ROMA. It allows easy access in training new personnel, as well as existing personnel in the effective use of the GMS software and DCS requirements.
Subgrantees are required to have and submit an annual audit performed annually by an independent Certified Public Accountant. Also, the State complies with the Single Audit Act requirement.
The State continuously provides training and technical assistance to the subgrantees on program and fiscal management to enhance program compliance and quality service delivery to eligible households, and special training for new staff to ensure program compliance.
Subgrants will be monitored bi-annually by the Division of Monitoring. Periodic reviews to the subgrantee, both announced and unannounced will be conducted by the Division of Community Services.
The Director of Monitoring reviews audit findings and forward them to the Division of Community Services and the Monitoring Supervisor. Audit findings are placed on a spreadsheet and addressed during monitoring visits with the entity and addressed on the monitoring report.
Miss. Code. tit. 18, pt. 15, ch. 1, r. 18-15-1-1, ATTACHMENT, att. PROGRAM, FISCAL MONITORING and AUDIT