1. Monitoring Schedule David Chappell, 202-401-9356 or David.Chappell@acf.hhs.gov

2. Monitoring Schedule Six Criteria Used To comply with GAO’s recommendations and other Federal standards, we evaluated the states based on six criteria: 1. The DSA Agency Status List - Eligible Entities who have been identified by their State as Vulnerable, In Crisis, Terminated; 2. Distance - the complexity of monitoring compared to the state’s physical size, the total number of eligible entities in the state, and the personnel resources the state allocated to its CSBG Program; 3. Poverty - the population living at or below 100% of the poverty level compared to the total number of eligible entities in the state, and the personnel resources the state allocated to CSBG;

3. Monitoring Schedule Six Criteria Used (Cont.) 4. Client population – the number of people receiving service compared to the total number of eligible entities in the state, and the personnel resources the state allocated to CSBG. 5. Evidence of past problems as reflected by OMB Circular A-133 audit reports; and 6. Timeliness- ranking of States who have been late in the submission of their CSBG State Plans or the NASCP Information Survey

4. Monitoring Schedule Criteria Under Consideration State Plans. DSA staff choose the most detailed, innovative state plans. State Plans. DSA staff choose the most detailed, innovative state plans. State Audits. States notify DSA when an audit had been conducted. (A DSA monitoring visit may not be necessary.) State Audits. States notify DSA when an audit had been conducted. (A DSA monitoring visit may not be necessary.) An alternate state self assessment. Possibly including: An alternate state self assessment. Possibly including: Staff experience and turn-over Staff experience and turn-over Evaluations conducted by other agencies Evaluations conducted by other agencies Other Criteria suggested by the states Other Criteria suggested by the states

5. Monitoring Schedule Three Year Schedule Annual schedule will be published by Information Memorandum: Three Financial Evaluations Three Financial Evaluations Two-week visits Two-week visits Four Financial Team members and Two Program Team members Four Financial Team members and Two Program Team members Two Program Evaluations Two Program Evaluations Four day visits Four day visits Two Program Team members and two Financial Team members Two Program Team members and two Financial Team members Four Desk Reviews: Four Desk Reviews: Documentation review Documentation review Two Program and one Finance Team members Two Program and one Finance Team members

6. FINANCIAL EVALUATIONS David Chappell, 202-401-9356 or David.Chappell@acf.hhs.gov

7. Financial Evaluations The CSBG Law (a) Fiscal controls, procedures, audits, and inspections (1) In general A State that receives funds under this chapter shall— (A) establish fiscal control and fund accounting procedures necessary to assure the proper disbursal of and accounting for Federal funds paid to the State under this chapter, including procedures for monitoring the funds provided under this chapter; (A) establish fiscal control and fund accounting procedures necessary to assure the proper disbursal of and accounting for Federal funds paid to the State under this chapter, including procedures for monitoring the funds provided under this chapter; (B) ensure that cost and accounting standards of the Office of Management and Budget apply to a recipient of the funds under this chapter; (B) ensure that cost and accounting standards of the Office of Management and Budget apply to a recipient of the funds under this chapter; (C) subject to paragraph (2), prepare, at least every year, an audit of the expenditures of the State of amounts received under this chapter and amounts transferred to carry out the purposes of this chapter; and (C) subject to paragraph (2), prepare, at least every year, an audit of the expenditures of the State of amounts received under this chapter and amounts transferred to carry out the purposes of this chapter; and (D) make appropriate books, documents, papers, and records available to the Secretary and the Comptroller General of the United States, or any of their duly authorized representatives, for examination, copying, or mechanical reproduction on or off the premises of the appropriate entity upon a reasonable request for the items. (D) make appropriate books, documents, papers, and records available to the Secretary and the Comptroller General of the United States, or any of their duly authorized representatives, for examination, copying, or mechanical reproduction on or off the premises of the appropriate entity upon a reasonable request for the items.

8. Financial Evaluations Prior to the Visit Schedule Entrance Conference (notify State by phone & follow up with letter) Schedule Entrance Conference (notify State by phone & follow up with letter)letter Request background information from the State: Request background information from the State: Copies of most recent A-133 Audits and State Audits Copies of most recent A-133 Audits and State Audits Copies of most recent monitoring reports Copies of most recent monitoring reports Download of State financial system CSBG transactions Download of State financial system CSBG transactions Accounting procedures and policies Accounting procedures and policies ROMA data ROMA data

9. Financial Evaluations Prior to the Visit (Cont.) Review information and select CAAs to visit Review information and select CAAs to visit Agree on objectives and site visit schedule with State CSBG director Agree on objectives and site visit schedule with State CSBG director Agree on objectives and site visit schedule Agree on objectives and site visit schedule Design visit specific evaluation guide Design visit specific evaluation guide Assess internal controls including: Assess internal controls including: The thoroughness of the State’s monitoring The thoroughness of the State’s monitoring Selected agencies’ policies and procedures Selected agencies’ policies and procedures

10. Financial Evaluations During the Site Visit At the State CSBG Office Conduct Entrance Conference Conduct Entrance Conference Assess internal controls Assess internal controls Review and verify: Review and verify: Statutory Assurances Statutory Assurances Financial Data Financial Data ROMA Procedures and Data ROMA Procedures and Data State Monitoring Process State Monitoring Process

11. Financial Evaluations During the Site Visit (Cont.) Financial Evaluations During the Site Visit (Cont.) At Selected Community Action Agencies Verify that State’s oversight through: Interviews with directors and board members Interviews with directors and board members Interviews with people responsible for functional areas: Interviews with people responsible for functional areas: Personnel Personnel Fiscal Fiscal Property Property Case Management and ROMA Case Management and ROMA

12. Financial Evaluations Generic Site Visit Schedule   Entrance Conference  Team Leader (TL) at State Office   Evaluator 1 begins 1 st CAA   TL finishes State Office   Evaluator 2 begins at 2 nd CAA   TL assists   Evaluator 2 continues at 2 nd CAA   TL assists   Evaluator 2 finishes 2 nd CAA   Evaluator 3 begins 3 rd CAA Evaluator 3 continues at 3 rd CAA TL assists Evaluator 3 finishes 3 rd CAA TL conducts Exit Conference   TL continues Evaluation at the State Office   Evaluator 1 continues at 1 st CAA   TL assists   Evaluator 1 finishes at 1st CAA   TL assists MondayTuesdayWednesdayThursdayFriday

13. Financial Evaluations After the Site Visit Continue evaluating and cross checking data Continue evaluating and cross checking data Document evaluations and judgments Document evaluations and judgments Document Write Draft Report Write Draft Report Provide Draft to State and let them respond Provide Draft to State and let them respond Provide Final Report to State incorporating the State’s comments Provide Final Report to State incorporating the State’s comments Conduct Post-Evaluation Critique Conduct Post-Evaluation Critique

14. Financial Evaluations Summary Financial Evaluations Summary Before Site Visit Schedule Visit & Request Info State Provides Information Analyze & Survey Information Site Visit About three days at the State Office About three days at selected agencies After Site Visit Document evaluation Write Draft Report Provide Draft to State Provide Final Report to State

15. Questions and Answers Peter Thompson