18 Miss. Code. R. 15-1-1-10

Current through December 10, 2024

Section 18-15-1-1-10 - Monitoring, Corrective Action, and Fiscal Controls

Monitoring of Eligible Entities (Section 678B(a) of the CSBG Act)

10.1. Specify the proposed schedule for planned monitoring visits including full on-site reviews; on- site reviews of newly designated entities; follow-up reviews - including return visits to entities that failed to meet state goals, standards, and requirements; and other reviews as appropriate.

This is an estimated schedule to assist states in planning. States may indicate "no review" for entities the state does not plan to monitor in the performance period.

Note: This information is associated with State Accountability Measure 4Sa(i); this response pre-populates the Annual Report, Module 1, Table H.1.

GUIDANCE: Monitoring that is specific to organizational standards should be referenced within Section 6, Item 6.3a.

Monitoring Schedule - Year One

CSBG Eligible Entity	Monitoring Type	Review Type	Target Quarter	Start Date of Last Full Onsite Review	End Date of Last Full Onsite Review	Brief Description of "Other"
AJFC CAA	Full On-Site	Onsite	FY1 Q2	1/23/2023	1/27/2023
Bolivar CAA, Inc.	Full On-Site	Onsite	FY1 Q3	5/1/2023	5/5/2023
Central MS, Inc.	Full On-Site	Onsite	FY1 Q2	3/11/2024	3/15/2024
Coahoma Opportunities, Inc.	Full On-Site	Desk Review	FY1 Q1	11/6/2023	11/16/2023
Community Action of South MS	Full On-Site	Desk Review	FY1 Q1	12/11/2023	12/15/2023
Hinds County HRA	Full On-Site	Onsite	FY1 Q1	12/4/2023	1/9/2024
LIFT, Inc.	Full On-Site	Desk Review	FY1 Q1	12/12/2023	12/19/2023
Mid-State Opportunity, Inc.	Full On-Site	Onsite	FY1 Q1	11/29/2023	12/5/2023
Mississippi Association of CAA	Full On-Site	Desk Review	FY1 Q1	11/9/2023	11/15/2023
Multi-County CSA, Inc.	Full On-Site	Onsite	FY1 Q4	9/22/2022	10/21/2022
Northeast MS CS, Inc.	Full On-Site	Desk Review	FY1 Q4	7/25/2023	8/1/2023
Pearl River Valley Opportunity	Full On-Site	Desk Review	FY1 Q1	11/16/2023	12/11/2023
Prairie Opportunity, Inc.	Full On-Site	Desk Review	FY1 Q1	11/15/2023	11/21/2023
South Central CAA, Inc.	Full On-Site	Onsite	FY1 Q3	4/3/2023	4/7/2023
Southwest MS Opportunity, Inc.	Full On-Site	Onsite	FY1 Q1	10/3/2023	12/13/2023
Sun-Hum Counties Progress, Inc.	Full On-Site	Desk Review	FY1 Q1	11/29/2023	12/12/2023
WWISCAA, Inc.	Full On-Site	Desk Review	FY1 Q1	11/27/2023	12/4/2023

NOTE: WITHIN OLDC,the add-a-row function will not be available on this table and the first column is read-only. To add a row within this form: highlight the row and then select the plus sign (+) at the end of the row. A Brief Description of Other allows for 500 characters.

Monitoring Schedule - Year Two

CSBG Eligible Entity	Monitoring Type	Review Type	Target Quarter	Start Date of Last Full Onsite Review	End Date of Last Full Onsite Review	Brief Description of "Other"
Click or tap here to enter text.	Choose an item.	Choose an item.	Choose an item.	Click or tap to enter a date.	Click or tap to enter a date.

NOTE: WITHIN OLDC,the add-a-row function will not be available on this table and the first column is readonly. To add a row within this form: highlight the row and then select the plus sign (+) at the end of the row. A Brief Description of Other allows for 500 characters.

GUIDANCE: Comprehensive monitoring includes a review of program, administrative, fiscal and organizational standards. If you are monitoring an entity as a follow up to an issue with another program, this can be listed under "Other."

When providing the date of your last full onsite review - this could be for any type of review that took place onsite. No dates for desk reviews should be provided here.

10.2.Monitoring Policies: Provide a copy of state monitoring policies and procedures by attaching and/or providing a hyperlink.

See Attachments - Program, Fiscal Monitoring and Audit Attachment, and Compliance Monitoring Attachment

10.3.Initial Monitoring Reports: According to the state's procedures, by how many calendar days must the state disseminate initial monitoring reports to local entities? 30 days

Corrective Action, Termination and Reduction of Funding and Assurance Requirements (Section 678C of the Act)

10.4.Closing Findings: Are state procedures for addressing eligible entity findings/deficiencies, and the documenting closure of findings included in the state monitoring protocols attached above? [x]Yes []No

10.4a.Closing Findings Procedures: If no, describe state procedures for addressing eligible entity findings/deficiencies, and the documenting closure of findings. Click or tap here to enter text.

10.5.Quality Improvement Plans (QIPs): Provide the number of eligible entities currently on QIPs, if applicable. 0

10.6.Reporting of QIPs: Describe the state's process for reporting eligible entities on QIPs to the Office of Community Services within 30 calendar days of the state approving a QIP?

The State will notify the Office of Community Services of serious deficiencies of an eligible entity. A report will be given to OCS monthly as to the actions and technical assistance provided by the State. If a QIP is requested from an eligible entity, OCS will be notified in writing of the QIP, a copy of the QIP, the due date, and the State's approval or denial of the QIP within 30 days.

10.7. Assurance on Funding Reduction or Termination: The state assure that "any eligible entity that received CSBG funding the previous fiscal year will not have its funding terminated or reduced below the proportional share of funding the entity received in the previous fiscal year unless, after providing notice and an opportunity for a hearing on the record, the state determines that cause exists for such termination or such reduction, subject to review by the Secretary as provided in Section 678C(b)" per Section 676(b)(8) of the CSBG Act. [x]Yes []No

Note: This response will link with the corresponding assurance under item 14.8.

Policies on Eligible Entity Designation, De-designation, and Re-designation

10.8.Eligible Entity Designation: Do the state CSBG statute and/or regulations provide for the designation of new eligible entities? []Yes [x]No

10.8a.New Designation Citation: If yes, provide the citation(s) of the law and/or regulation. Click or tap here to enter text.

10.8b.New Designation Procedures: If no, describe state procedures for the designation of new eligible entities and how the procedures were made available to eligible entities and the public.

The State will conduct a public hearing, after giving public notice of its intention to designate an agency. The public hearing shall include an evaluation of the administrative and programmatic capabilities of the agency or agencies under consideration for designation as the community action agency for the area. The State will submit its recommendation to the Governor's Office for designation. Special consideration will be given to any community action agency currently receiving CSBG funds and is contiguously located to the un-served service area. If no such agency exists, or if a geographic area of the state is not being served by an eligible entity, the Governor of the State of Mississippi may solicit applications from and designate as a community action agency:

1.A private non-profit organization that is geographically located in the un-served area, that is capable of providing a broad range of services to eliminate poverty and promote self-sufficiency, and that meets the requirements of the CSBG Act;

2.A private non-profit eligible entity that is geographically located contiguous to or within close proximity of the un-served area;

3.A private organization must comply with the tripartite board requirements, and submit to the State, a copy of its board of directors.

4.The board(s) of supervisors for the un-served area must approve a resolution to designate the organization as the community action agency for the county.

10.9.Eligible Entity Termination: Do state CSBG statute and/or regulations provide for termination of eligible entities? []Yes [x]No

10.9a.Termination Citation: If yes, provide the citation(s) of the law and/or regulation. Click or tap here to enter text.

10.9b.Termination Procedures: If no, describe state procedures for termination of new eligible entities and how the procedures were made available to eligible entities and the public.

In accordance with the CSBG Act, States must assure that any eligible entity that received funding in the previous year through CSBG, will not have its funding terminated or reduced below the proportional share the entity received in the previous fiscal year, unless, after providing notice and an opportunity for a hearing on the record, the State determines that cause exits for such termination such reduction. Under Section 676C of the CSBG Act, "cause" is defined as:

1.A statewide re-distribution of funds due to:

a.Results of the most recently available census data or other appropriate data;

b.The designation of a new eligible entity;

c.Severe economic dislocation.

2.Failure of the entity to fulfill its obligations under the CSBG subgrant agreement;

3.Ineffective or improper use of funds provided under the CSBG subgrant agreement;

4.Failure to provide assurance that the entity board will comply with the tripartite board requirements;

5.Voluntary relinquishment of the CSBG grant. If the State determines the entity has a specific deficiency, the State must notify the entity in writing of the deficiency and require the entity to correct the deficiency.

The State must offer technical assistance, if appropriate, to the entity to correct the deficiency. The State will notify the Office of Community Services through a written report of the entity's deficiencies and the technical assistance provided by the State. If the State determines that technical assistance is not appropriate, OCS must still be notified. Examples of situations where technical assistance is not appropriate include but are not limited to:

1.A deficiency for which the State has previously provided technical assistance and the entity has failed to correct deficiency;

2.Multiple, widespread, and/or repeated deficiencies that cannot be addressed through technical assistance;

3.A deficiency that involves fraudulent reporting or use of funds, or other criminal activity. Section 678C(a)(4) of the CSBG Act gives states the discretion in the implementation of a Quality Improvement Plan (QIP) by an eligible entity to address deficiencies. If the State determines an entity should be allowed to submit a QIP, the entity has 60 days to develop and implement its plan to correct deficiency. The entity must, however, submit the QIP to the State within 30 days of being notified of the deficiency. The State will review the QIP and issue a decision on whether to approve the QIP within 30 days of its receipt. If the State does not accept the QIP, the State must notify the entity of the reasons why the QIP cannot be approved. The State may issue a letter of intent to terminate or reduce funding. The entity may submit a request for a hearing within 30 calendar days of the State's letter to terminate or reduce funding. Upon receipt of entity's request for a hearing, the State must schedule an Administrative Hearing within 30 business days. If the State finds cause for termination or the reduction of funding, the State may begin process. The State must notify the entity and OCS in writing. The entity may request in writing, a federal review by the Secretary of DHHS of the State's decision to terminate or reduce funding, within 30 calendar days of the State's notification.

If a request for a federal review has been made, the State may not terminate or reduce funding until DHHS responds to the request. DHHS has 90 days to complete its review. If no request for a federal review is made within the 30-day timeframe, the decision of the State is final. If the federal review is not completed within its 90 days, the decision of the State is final. If an eligible entity is terminated or relinquishes its grant, the State must provide in writing a closeout process to assist the entity in closing out the grant. The State will provide monthly reports to OCS during the entire process.

10.10.Eligible Entity Re-Designation: Do the state CSBG statute and/or regulations provide for re-designation of an existing eligible entity? []Yes [x]No

10.10a.Re-Designation Citation: If yes, provide the citation(s) of the law and/or regulation. Click or tap here to enter text.

10.10b.Re-Designation Procedures: If no, describe state procedures for re-designation of existing eligible entities and how the procedures were made available to eligible entities and the public.

2.A private non-profit eligible entity that is geographically located contiguous to or within close proximity of the un-served area;

3.A private organization must comply with the tripartite board requirements, and submit to the State, a copy of its board of directors.

4.The board(s) of supervisors for the un-served area must approve a resolution to designate the organization as the community action agency for the county.

GUIDANCE: Re-designation implies that an entity that is already designated/receiving funds is now performing the duties and receiving funds that were previously designated to another entity, in addition to the funding that they are already receiving. This is different from a merger as an entity is not absorbing another entity. This re-designation may be permanent (requires a formula redistribution) or temporary while the state has officially designated a new entity and has completed a formula redistribution. See CSBG Act 676A, Designation and Redesignation..., for more information.

Fiscal Controls and Audits and Cooperation Assurance

10.11.Fiscal Controls and Accounting: Describe how the state's fiscal controls and accounting procedures will a) permit preparation of the SF-425 Federal fiscal reports (FFR) and b) permit the tracing of expenditures adequate to ensure funds have been used appropriately under the block grant, as required by Block Grant regulations applicable to CSBG at 45 CFR 96.30(a).

The State requires eligible entities requesting CSBG funds to submit Monthly Cost Worksheets in Smartsheet application. These worksheets show expenditures such as Case Management, Supportive Services, and Administration (by cost category and line items). Entities are required to submit Claim Support Forms to request funds based on Current Needs. These forms are processed in the MDHS-Division of Community Services. The SF-425 Federal Financial Reports are processed in this Division of Budgets & Accounting. Documentation from the Virtual ROMA system is required to support program cost shown on the Cost Worksheets and Claim Forms as a means to adhere to mandates by the Division Office of Monitoring to monitor costs reported for the month. Procedural manuals are in place which covers financial and accounting rules and regulations which entities must comply with.

Entities are required to have and submit an annual audit performed by an independent Certified Public Accountant. The State complies with the Single Audit Act Requirement.

Entities subgrants are monitored annually by the Division of Monitoring. Periodic visits may be conducted by the Division of Community Services.

10.12.Single Audit Management Decisions: Describe state procedures for issuing management decisions for eligible entity single audits, as required by Block Grant regulations applicable to CSBG at 45 CFR 75.521.

The Director of Monitoring and the Supervisor of Single Audit Findings review 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.

10.13.Assurance on Federal Investigations: The state will "permit and cooperate with Federal investigations undertaken in accordance with Section 678D" of the CSBG Act, as required by the assurance under Section 676(b)(7) of the CSBG Act.

[x]Yes []No

10.13a.Federal Investigations Policies: Are state procedures for permitting and cooperating with federal investigations included in the state monitoring policies attached under 10.2? [x]Yes []No

10.13b. Closing Findings Procedures: If no, describe state procedures for permitting and cooperating with federal investigations.

10.14.Performance Management Adjustment: Describe any adjustments the state made to monitoring procedures in this State Plan as compared to past plans? Any adjustment should be based on the state's analysis of past performance, and should consider feedback from eligible entities, OCS, and other sources, such as the public hearing. If the state is not making any adjustments, provide further detail.

The Division of Community Services will conduct desk reviews of entities and T&TA visits (up to 5 entities annually) to identify potential problems before entities are monitored by the Division of Monitoring. If the entity has findings, the Division of Community Services will assist with resolution of the finding, and possibly use this in state training for all entities.

18 Miss. Code. R. 15-1-1-10

Adopted 9/3/2015

Amended 10/15/2016

Amended 12/13/2017

Amended 12/20/2018

Amended 2/14/2020

Amended 4/12/2021

Amended 1/9/2022

Amended 2/23/2024

Amended 11/18/2024