OCJS Fiscal Monitorings OCJS Fiscal Monitorings

Who is OCJS? The Ohio Office of Criminal Justice Services (OCJS) was created to administer state and federal criminal justice grants to local subgrantees throughout the State of Ohio. The Ohio Office of Criminal Justice Services (OCJS) was created to administer state and federal criminal justice grants to local subgrantees throughout the State of Ohio. 1.Edward Byrne Memorial Justice Assistance Grant (JAG) 2.Violence Against Women Act (VAWA) 3.Family Violence Prevention and Services Act (FVPSA) 4.Residential Substance Abuse Treatment Program (RSAT) 5.Drug Law Enforcement Fund (DLEF) OCJS strives to impact the state of Ohio in areas of crime and traffic safety. OCJS strives to impact the state of Ohio in areas of crime and traffic safety.

Grants Monitoring and Fiscal Compliance Section On-site Fiscal Reviews are performed by the section to ensure subgrantees are spending dollars in accordance with federal and state guidelines. On-site Fiscal Reviews are performed by the section to ensure subgrantees are spending dollars in accordance with federal and state guidelines. Technical Assistance is provided by the Monitors to local subgrantees regarding compliance, accuracy, and accountability of reported expenses and budgeting issues. Technical Assistance is provided by the Monitors to local subgrantees regarding compliance, accuracy, and accountability of reported expenses and budgeting issues.

OCJS Grants Monitoring and Fiscal Compliance Section Walter Brown, Director Walter Brown, Director (614) (614) 

OCJS Compliance Monitors Tony Veljanoski, Compliance Monitor (Region 3) Tony Veljanoski, Compliance Monitor (Region 3)  (614)  Shaun Campbell, Compliance Monitor (Region 4) Shaun Campbell, Compliance Monitor (Region 4)  (614)  Phil Steffanni, Compliance Monitor (Region 1) Phil Steffanni, Compliance Monitor (Region 1)  (614)  Laura McCall, Compliance Monitor (Region 2) Laura McCall, Compliance Monitor (Region 2)  (614) 

Barb Miller (614) Region 4 has been re-drawn to include the contiguous counties to Franklin County and now consists of the following counties: Franklin/Delaware/Union/Madison/Pickaway/Fairfield/Licking

Agenda I. Fiscal Monitoring I. Fiscal Monitoring II. Follow-up II. Follow-up III. Correction Action Plan III. Correction Action Plan

I. Fiscal Monitorings Provide technical assistance to various entities in Ohio regarding financial grant-related issues. Provide technical assistance to various entities in Ohio regarding financial grant-related issues. Analyze existing operations, systems and procedures for deficiencies. Analyze existing operations, systems and procedures for deficiencies. Evaluate financial impact of program. Evaluate financial impact of program. Identifies problems and prepares questions to pose during monitoring. Identifies problems and prepares questions to pose during monitoring.

Fiscal Monitorings (Cont’d)  SAMPLE Documents reviewed:  Bank Statements / Reconciliations  Receipts, Deposits, or Pay-Ins  General Ledger Reports (Expense and Revenue)  Payroll Registers (Timesheets/Activity Reports)  Various Expense Invoices/Receipts  Cancelled Warrants, Checks, Invoices and Purchase Orders

Preliminary Planning Compliance Monitors communicate with the agency leadership to plan a time for the fiscal monitoring review. Compliance Monitors communicate with the agency leadership to plan a time for the fiscal monitoring review. Site Confirmation Letter sent via fax/ Site Confirmation Letter sent via fax/ –Specifies necessary detail needed in lieu of the fiscal visit. An Onsite Review Tips Guide is attached via fax/ . An Onsite Review Tips Guide is attached via fax/ . Equipment Letters are also attached via fax/ . Equipment Letters are also attached via fax/ . The focus is to ensure accuracy of the claim preparation by reviewing the General Ledger and the budget on file with OTSO and comparing the three documents for compliance. The focus is to ensure accuracy of the claim preparation by reviewing the General Ledger and the budget on file with OTSO and comparing the three documents for compliance.

Field Work Review and analyze records for grant program being monitored as well as fiscal review of backup documentation submitted with the claims. Review and analyze records for grant program being monitored as well as fiscal review of backup documentation submitted with the claims. Meet with appropriate representatives. Meet with appropriate representatives. Review/participate in discussion of findings with appropriate representatives at the end of the monitoring. Review/participate in discussion of findings with appropriate representatives at the end of the monitoring.

Field Work (Cont’d) Complete Testing Form’s, which include: Complete Testing Form’s, which include: –Receipts Testing Form –Expenditures Testing Form –Payroll Testing Form –Equipment Testing Form Final monitoring report: Final monitoring report: –Summarizes findings and recommendations to entity.

Field Work (Cont’d) Receipts Testing: verifies date and amount of the OTSO disbursement(s) agree to when the subgrantee actually received payment of those grant monies and that it has been properly ‘fund’ accounted for. Receipts Testing: verifies date and amount of the OTSO disbursement(s) agree to when the subgrantee actually received payment of those grant monies and that it has been properly ‘fund’ accounted for.

Field Work (Cont’d) Payroll Testing: verify accuracy of the payroll for employees listed on the grant. Payroll Testing: verify accuracy of the payroll for employees listed on the grant. –Verify personnel, hours worked, pay rates ensure that payroll is paid accurately. ensure that payroll is paid accurately. –Verify expense (payroll) ledger, pay stubs, and timesheets of employees stated in grant Ensure above information aligns with the Personnel Activity Reports and Daily Logs as provided to OTSO. Ensure above information aligns with the Personnel Activity Reports and Daily Logs as provided to OTSO.

Field Work (Cont’d) Expenditures Testing: i.e. vehicle mileage/travel, supplies and materials, contractual services, and other direct costs on the grant budget. Expenditures Testing: i.e. vehicle mileage/travel, supplies and materials, contractual services, and other direct costs on the grant budget. –“Testing” various expenses for accuracy and ensure allowable costs are reported within the guidelines of the budget.

Field Work (Cont’d) Equipment Testing: Equipment Testing: –Equipment Letter(s) provide monitors a list of items that need to be verified PHYSCIALLY at the time of the monitoring. Ensures accurate tracking of all OTSO equipment. Ensures accurate tracking of all OTSO equipment. –Provides an inventory to document all equipment can be tracked and/or found when an audit of the inventories is necessary.

II. Follow-Up

Recommendations After field work a Recommendations Letter is compiled and sent within 10 business days of the Onsite Monitoring. After field work a Recommendations Letter is compiled and sent within 10 business days of the Onsite Monitoring. Letter identifies problems and prepares recommendations. Letter identifies problems and prepares recommendations. –Outlines any corrective action that needs to be taken. Designed to improve/resolve deficiencies or non-compliance of the monitoring. Designed to improve/resolve deficiencies or non-compliance of the monitoring.

Follow-Up Agency is given 30 days to provide correction action. Agency is given 30 days to provide correction action. Agency comments are analyzed carefully, and used, when appropriate, to modify monitoring recommendations. Agency comments are analyzed carefully, and used, when appropriate, to modify monitoring recommendations. If corrective action is NOT implemented within the 30 days, all grant funds will be FROZEN. If corrective action is NOT implemented within the 30 days, all grant funds will be FROZEN.

III. Corrective Action Plan

Why Corrective Action Plan? Source documents vary from claim documents or discrepancies found with the source documentation during on-site visit. Source documents vary from claim documents or discrepancies found with the source documentation during on-site visit. That’s when corrective action plan is outlined and IF a 30 day follow-up is necessary. That’s when corrective action plan is outlined and IF a 30 day follow-up is necessary. –Outlines specific issues determined during the monitoring –What corrections must be made to the deficiencies found Goal is to eliminate a problem that has already occurred or been identified—avoid a recurrence. Goal is to eliminate a problem that has already occurred or been identified—avoid a recurrence. Assists the agency from having non-compliance action taken against them. Assists the agency from having non-compliance action taken against them.

Steps in Corrective Action Plan 1. Identify Finding—Review Documentation 2. Evaluate Finding—Disposition –Ask the following: Who, What, When, Where and How 3. Resolve Finding—Implementation 4. Close Finding—Verification

Timeline and Corrective Action 30 days from receipt of the Recommendations Letter 30 days from receipt of the Recommendations Letter –Agency must provide a corrective action plan –Demonstrate at the 30 day follow-up monitoring that corrective action has been taken and that the recommendations outlined in the monitoring letter have been satisfactorily met. Ensures the recommendations and corrective action have been implemented to resolve the issues to prevent recurrence. Ensures the recommendations and corrective action have been implemented to resolve the issues to prevent recurrence.

Corrective Action Plan Examples “Separation of Duties” “Separation of Duties” Use proper care when filing paperwork in grant binder. Use proper care when filing paperwork in grant binder. Provide detailed backup for the claims, and referencing where the supporting documentation is located. Provide detailed backup for the claims, and referencing where the supporting documentation is located. Ensure that most accurate and updated budget information is on file with OTSO. Ensure that most accurate and updated budget information is on file with OTSO. Budgeted Worker’s Compensation rates are higher than actual rates charged. Budgeted Worker’s Compensation rates are higher than actual rates charged. Lack of supporting documentation with OVI Task Force grants— Lack of supporting documentation with OVI Task Force grants— –Participating agency’s do not provide payroll records, pay stubs, timesheets, etc. to support claim GR-12 reports…

Non-compliance – Actions Suspend payments Suspend payments Cancel award Cancel award Suspend or cancel other OTSO funds Suspend or cancel other OTSO funds

OCJS Contact Information Ohio Office of Criminal Justice Services Ohio Office of Criminal Justice Services 1970 West Broad Street 1970 West Broad Street P.O. Box Columbus, Ohio Columbus, Ohio (telephone) (telephone) (fax) (fax)