Miss. Code. tit. 18, pt. 21, ch. 1, r. 18-21-1-21.1, AUDITS AND REPORTING

Current through December 10, 2024

AUDITS AND REPORTING

The Mississippi Department of Human Services (MDHS), Division of Budgets and Accounting (DBA), has the responsibility for ensuring audit coverage of all funds administered by the Social Services Block Grant (SSBG). The SSBG will be audited in accordance with the Single Audit Act of 1996. Under this Act the recipients of SSBG funds will be audited by the State Auditor or by a CPA firm selected by the State Auditor. MDHS will ensure the audit is in compliance with the federal regulations and will be based on the State Fiscal Year ending June 30, conforming to the following guidelines:

1. Generally Accepted Auditing Standards as set forth by the American Institute of Certified Public Accountants (AICPA).

2. The General Accounting Office (GAO) 'Government Auditing Standards', 1988 (the Yellow Book).

3. Specific grant compliance requirements contained in the OMB Circular A-133 Compliance Supplement issued by the Office of Management and Budget.

4. The provision of the Single Audit Act of 1996 and the provision of U.S. Office of Management and Budget (OMB) Circular A-122, Audits of State and Local Government.

REPORTING

As directed by the U. S. Department of Health and Human Services, the annual post expenditure report on activities conducted under the Social Services Block Grant during FFY 2015 will be submitted in March of 2016.

All financial information is maintained by the Division of Budgets and Accounting within the Mississippi Department of Human Services. Final costs for the Annual Report of Services beginning October 1 through September 30 of each year will be submitted in a timely manner in a format acceptable to the U.S. Department of Health and Human Services.

STANDARD ASSURANCES AND CERTIFICATIONS

OVERVIEW

Each sub grantee and any lower-tier sub recipient must assure that it will comply with the regulations, policies, guidelines, and requirements imposed by the federal grantor agency and MDHS. The MDHS sub grantee must also ensure that any lower-tier sub grants it issues through funds received from MDHS will require the lower-tier sub recipient to comply with these same regulations. The assurances listed in this section may not be applicable to a particular project or program, and there may be additional assurances required by certain federal awarding agencies.

In addition, each sub grantee must certify in writing that it will comply with the following regulations:

* Lobbying

* Suspension and Debarment

* Drug-Free Workplace

* Unresolved Monitoring and Audit Findings

* Fidelity Bond Coverage

Miss. Code. tit. 18, pt. 21, ch. 1, r. 18-21-1-21.1, AUDITS AND REPORTING

Adopted 10/1/2015