Ensuring financial and legal accountability for agency funds.
The Division of Monitoring is responsible for fiscal monitoring of expenditures of MDHS grants awarded to subgrantees.
PURPOSE
- Ensure accountability and compliance with applicable State and Federal laws and improve outcomes.
- Ensure subgrantee funds are used for the purposes for which they are awarded.
- Provide guidance to subgrantees in establishing and maintaining sound business accounting procedures.
- Safeguard public monies to the greatest extent possible.
As a pass-through entity, MDHS is statutorily required to monitor the activities of subrecipients as necessary to ensure that subawards are used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward, and that subaward performance goals are achieved.
Monitoring staff performs an annual risk assessment to assess individual risk for each subgrantee. The risk assessment includes high, medium, and low risk levels assigned to each subgrantee.
The objective of a subrecipient monitoring review is to determine whether a subrecipient of federal grant funds is complying with applicable federal statutes and regulations and with grant requirements, including the uniform administrative requirements and cost principles for federal awards given in 2 CFR 200. The reviews focus on the financial management systems’ internal controls developed and implemented by the organization to demonstrate compliance with applicable requirements, including policies and procedures, accounting software, and record-keeping systems. The review also tests the allowability of expenditures charged to the federal grant, as well as compliance with federal program requirements.
mdhs subgrant manual
The Subgrant Manual has been prepared to provide uniform procedures and guidance for the administration of subgrants awarded by the Mississippi Department of Human Services (MDHS).
This document serves as a guide in monitoring MDHS and/or Federally funded programs administered by subgrantees. It is intended to identify important requirements that MDHS, as both a grantor and pass-through entity for program funds, will monitor and provide reasonable assurance that subgrantees are in compliance with all applicable requirements.
Training Resources
single audit
Subgrantees are subject to the single audit requirement if they expend $750,000 or more in federal funding from ALL FEDERAL SOURCES during their fiscal period. Therefore, this does not only apply to the amount of expended MDHS funds.
If you are a non-Federal entity that expended less than the applicable audit threshold a year in Federal awards, you are exempt from Federal audit requirements for that year. However, you must keep records that are available for review or audit by appropriate officials including the Federal agency, pass-through entity, and U.S. Government Accountability Office (GAO).
Monitoring staff conducts reviews of Title 2 of the Code of Federal Regulations (2 CFR) 200, Subpart F, single-audit findings for federal grants directly administered by MDHS for potential management decision letters. Based on their review, staff issues a management decision letter for any single audit finding related to the federal grant that is directly administered by MDHS. Monitoring staff follows up with any corrective actions resulting from the findings identified in single audits.
technical assistance
When issues or potential areas of weakness are identified as a result of the monitoring review, technical assistance may be required to assist in the resolution of the issue. The objective of technical assistance is to ensure compliance with Federal, state, agency, and program requirements.
All subgrantees who are identified as a new subgrantee and/or high risk will receive a technical assistance visit from the Division of Monitoring.
Subgrantees are encouraged to identify what technical support or training they need to improve their performance. Existing subgrantees can request a technical assistance visit prior to the scheduling of a monitoring review as needed.
Right to Access Records
2 CFR 200.337 Access to Records
The Federal awarding agency, Inspectors General, the Comptroller General of the United States, and the pass-through entity, or any of their authorized representatives, must have the right of access to any documents, papers, or other records of the non-Federal entity which are pertinent to the Federal award, in order to make audits, examinations, excerpts, and transcripts. The right also includes timely and reasonable access to the non-Federal entity’s personnel for the purpose of interview and discussion related to such documents.
Subgrantee Monitoring Forms
The Subgrantee Audit Information Form (SAIF) – Subgrantees submit this form to report to the Division of Monitoring all expenditures their agency has received for federal awards in compliance with 2 CFR 200, Subpart F.