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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
Grant Unit Responsibilities
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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
Grant Unit Responsibilities
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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
Grant Unit Responsibilities
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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
Grant Unit Responsibilities
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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
Grant Unit Responsibilities
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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
Grant Unit Responsibilities
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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
Monitoring Frequency and Type
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Completion of sub-grant agreement:
When a grantee completes a sub-grant agreement
A final fiscal review may be conducted
Monitoring Frequency and Type
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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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