A.
ADMINISTRATIVE
RESPONSIBILITIES
1. To prepare
requests for proposals for agreements with community agencies.
2. To negotiate agreements with community
agencies that contain applicable accounting and administrative requirements
contained within these rules.
3. To
ensure each agreement between the Department and the community agency includes
an Agreement Compliance Section and a pro forma.
(a)
Agreement Compliance Section
Each agreement shall contain a standard section which
presents the related agreement compliance testing requirements. Each area of
compliance indicated as applicable shall be cross-referenced to the
agreement.
(b)
Pro
Forma Agreement Closeout Report
Each agreement shall contain a pro forma to illustrate the
close-out method to be applied. Illustrative amounts should be filled in on the
pro forma.
(c)
Special Provisions
An agreement may present in the Agreement Compliance Section
an applicable special compliance area in addition to the standard areas.
Special compliance areas must have a measurable effect to the agreement. Any
special compliance area must be identified and cross-referenced to the
agreement. In addition, a separate page must be inserted in the agreement which
specifies the compliance requirements.
4. To provide technical advice to community
agencies and IPAs to assist them in understanding their responsibilities under
the agreement.
5. To monitor
agreement fiscal and program performance.
6. To resolve agreement balances resulting
from audits and examinations.
7. To
apply sanctions as described in Section .02 G when necessary.
B.
AUDIT OVERSIGHT AND
EXAMINATION RESPONSIBILITIES
Division of Audit personnel of the Department are responsible
for the following:
1. To perform
Department examinations of community agency records.
2. Ensure that subrecipients expending
$500,000 or more in Federal awards during the subrecipient's fiscal year have
met the audit requirements of OMB Circular A-133.
3. To conduct desk reviews of audits of
community agencies performed by IPAs.
4. To conduct quality control reviews of
selected IPAs' audits.
5. To review
the community agency's SEDA.
6. To
prepare examination reports for agreements administered by the
Department.
7. To review agreement
pro formas for conformity to achieve a fair and equitable settlement which
complies with all applicable rules and regulations.
8. To assess risk for Department examinations
associated with community agencies. At a minimum, such factors as frequency of
audit, past history, level of agreement funding, etc. may be
considered.
9. To provide the
necessary training concerning the regulatory requirements of this
Act.
10. To provide technical
advice and act as a liaison between all interested parties.
11. To inform the community agency of any
additional Departments approved for inclusion in this chapter by the
Commissioner.
12. To respond to
community agency non-compliance and corrective action plans.
13. To respond to community agency appeals in
accordance with Section .04.
14. To
advise Department management of community agencies materially not complying
with the MAAP reporting requirements.
