New Mexico Department of Homeland Security and Emergency Management

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New Mexico Department of Homeland Security and

Emergency Management

Erica CummingsGrant Coordinator

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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

Introduction

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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

Introduction

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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

Grant Unit Responsibilities

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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


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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


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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


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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


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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


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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


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Monitoring is an ongoing process

The Grant Unit will consider monitoring needs at various milestones

Initial Award: Monitoring may begin at the time a sub-grant 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

Monitoring Frequency and Type

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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


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Completion of sub-grant agreement: When a grantee completes a sub-grant

agreement A final fiscal review may be conducted


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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, on-

site reviews and follow-up visits

Scheduling

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The scheduling of new monitoring efforts should be based on an assessment of risks in two broad areas:

Compliance

Performance

Scheduling

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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

Scheduling

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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

Scheduling

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Time since last Grantee review

Information from other sources

Results of previous on-site/office based reviews and follow-up activities

Scheduling

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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

Monitoring Types

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It is the responsibility of the Grant Specialist to obtain a current copy of the NIMS compliance report for all sub-recipients

Monitoring Types

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Field Based Monitoring

Will be performed at least twice per year

Depending on the risk of the sub-recipient

Monitoring Types

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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

Monitoring Types

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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

Monitoring Types

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ANY QUESTIONS?

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Thank You!Erica Cummings

Grant Coordinator505-476-9603

[email protected]

Documents

New Mexico Department of Homeland Security and Emergency Management