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  1. 1. NASC Annual Conference Thursday, March 25, 2010 Des Moines, Iowa Internal Controls & ARRA Monitoring in Mississippi
  2. 2. <ul><li>DFA’s Earlier Role As It Related to Internal Controls in State Agencies </li></ul><ul><li>How to Move Forward </li></ul><ul><li>Next Steps Taken </li></ul><ul><li>Mississippi’s Visibility </li></ul><ul><li>Mississippi Reporting Model Definitions </li></ul><ul><li>1512 Reporting Model </li></ul><ul><li>Memos and Instructions </li></ul><ul><li>Reporting Observations </li></ul><ul><li>What Is Our Status? </li></ul><ul><li>Quality Assurance Plan </li></ul><ul><li>ARRA Monitoring </li></ul><ul><li>Fraud, Waste, and Abuse </li></ul><ul><li>Stimulus360 – Mississippi’s Reporting Solution (Overview) </li></ul><ul><li>Resources </li></ul>Key Points
  3. 3. <ul><li>Guidance by DFA on Internal Controls In MAAPP Manual </li></ul><ul><li>Statutes </li></ul><ul><li>In 2006 decided DFA needed to place more emphasis on education and training on internal controls and compliance with laws and regulations at the agency level. </li></ul>DFA’s Earlier Role As It Related to Internal Controls in State Agencies
  4. 4. How to Move Forward <ul><li>Strengthen the internal control sections of the MAAPP manual and make them more “user-friendly”. </li></ul><ul><li>Place emphasis on internal controls at the agency level. Alert agency executive directors and other agency managers of managements’ responsibility related to internal control requirements. </li></ul><ul><li>Provide training on internal controls for agency staff and ongoing technical assistance. </li></ul>
  5. 5. <ul><li>Enforce requirement of written annual internal control assessment by agency management providing assurances on internal control. </li></ul><ul><li>Consider statutory revisions addressing changes needed in regard to annual assessment/assurances and reporting to DFA. </li></ul><ul><li>Develop pre-audit criteria that would allow selection of types of documents and volume percentages of review by BFC. </li></ul>How to Move Forward
  6. 6. How to Move Forward <ul><li>Establish pre-audit criteria for each agency based upon strength of that agency’s internal control system. </li></ul><ul><li>Upgrade staff qualification requirements and associated salary levels to allow the hiring of individuals who could provide training to agencies on internal control and who could audit the agency assessments of their internal control to determine validity. </li></ul>
  7. 7. Next Steps Taken <ul><li>Held meeting for agency executive and finance directors on internal controls and risk and SAS 112 in February, 2007 </li></ul><ul><li>Issued updated MAAPP manual sections which included interactive risk assessments during 2008 </li></ul><ul><li>DFA Executive Director issued memo requiring agencies to develop internal control plan and submit risk assessments and certification annually in February, 2009 </li></ul>
  8. 8. Next Steps Taken <ul><li>Agencies were required to submit risk assessments and certification letter by June 1, 2009 </li></ul><ul><li>Agency Training September, 2009 for agencies on SAS 112/115 and Risk Assessments </li></ul><ul><li>Next assessment and certification was due December 31, 2009 </li></ul>
  9. 9. Next Steps Taken <ul><li>Agencies were required to submit risk assessments and certification letter by June 1, 2009 </li></ul><ul><li>Agency Training September, 2009 for agencies on SAS 112/115 and Risk Assessments </li></ul><ul><li>Next assessment and certification was due December 31, 2009 </li></ul>
  10. 10. Language from Letter <ul><li>“ Agencies are required to develop a written internal control plan. Information on how to prepare an agency Internal control plan is provided in Sub-Section 30.30.20 of the Internal Control Section of the MAAPP Manual. Agencies are also required to maintain adequate written documentation for activities conducted in connection with risk assessments, internal control reviews and follow-up actions. This documentation is to be available for review by agency management, the Office of State Auditor and DFA-OFM.” </li></ul>
  11. 11. Language from Letter <ul><li>“ Annually, each agency director and chief financial officer shall sign and submit a letter to DFA-OFM certifying that internal controls within the agency have been evaluated in accordance with guidelines established. See example of letter located in Sub-Section 30.20.20 of the Internal Control Section of the MAAPP Manual. This letter will report the results of the agency's compliance, including an attached summary description of material internal control weaknesses and significant deficiencies, if any, and a brief corrective action plan.” </li></ul>
  12. 12. Exhibit 4: Management’s Commitment to Professional and Technical Competence
  13. 13. Mississippi’s Visibility Round 6 focused on the One Year Anniversary of the Recovery Act and began in late February.
  14. 14. <ul><li>Centralized vs. Decentralized </li></ul><ul><ul><li>Mississippi’s 1512 Reporting Model – Decentralized </li></ul></ul><ul><ul><ul><li>State’s prime recipients “push the button” to submit </li></ul></ul></ul><ul><ul><li>Mississippi’s Software Tool – Stimulus360 </li></ul></ul><ul><ul><ul><li>Centralized tool but reporting still decentralized! </li></ul></ul></ul><ul><ul><ul><li>Deployment scheduled to support April 2010 (2010Q1) 1512 Reports </li></ul></ul></ul>Mississippi Reporting Model
  15. 15. Stimulus360 Mississippi’s Reporting Solution Overview
  16. 16. <ul><li>Prime Recipient Definition </li></ul><ul><ul><li>Who Is the State </li></ul></ul><ul><ul><ul><li>SAAS Agencies </li></ul></ul></ul><ul><ul><ul><ul><li>Includes State Ports (Gulfport, Yellow Creek) </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Includes the Board for the Institutions of Higher Learning </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Includes the Board for the Community and Junior Colleges </li></ul></ul></ul></ul><ul><ul><ul><li>How is PRIME defined at this level? </li></ul></ul></ul><ul><ul><ul><ul><li>State is the State </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Lead Agency </li></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>Sets the rules for State Agencies receiving sub-allocations (part of PRIME) </li></ul></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>Sets the rules for the sub-recipients </li></ul></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>Collects all the info </li></ul></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>Files the 1512 Report for the Federal Award </li></ul></ul></ul></ul></ul>Mississippi Reporting Model Definitions
  17. 17. <ul><li>Prime Recipient Definition </li></ul><ul><ul><li>Who Is Not the State (i.e. “non-State”) </li></ul></ul><ul><ul><ul><li>Everyone Else </li></ul></ul></ul><ul><ul><ul><ul><li>Institutions of Higher Education (Universities and Colleges) </li></ul></ul></ul></ul><ul><ul><ul><ul><li>CAFR Component Units </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Cities and Counties </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Local School Districts </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Municipal and County Ports and Airport Authorities </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Financial Authorities (Development Bank, Business Finance Corp) </li></ul></ul></ul></ul><ul><ul><ul><ul><li>MIB, Prison Industries </li></ul></ul></ul></ul>Mississippi Reporting Model Definitions
  18. 18. <ul><li>Prime Recipient Definition </li></ul><ul><ul><li>If non-State entities are PRIME recipients </li></ul></ul><ul><ul><ul><li>File 1512 on their own </li></ul></ul></ul><ul><ul><ul><ul><li>April 2010 Reporting </li></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>Follow same process as January 2010 for 2009Q4 </li></ul></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>Send a copy to [email_address] </li></ul></ul></ul></ul></ul><ul><ul><ul><ul><li>July 2010 Reporting </li></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>Provided option to move to STIMULUS360 </li></ul></ul></ul></ul></ul><ul><ul><ul><li>Reports posted on www.stimulus.ms.gov </li></ul></ul></ul><ul><ul><li>If non-State are sub-recipients of the State </li></ul></ul><ul><ul><ul><li>Follow the procedures of the State Lead Agency for each specific Federal Award </li></ul></ul></ul>Mississippi Reporting Model Definitions
  19. 19. <ul><li>Who Are the Mississippi Players </li></ul><ul><ul><li>Statewide </li></ul></ul><ul><ul><ul><li>Office of the Governor </li></ul></ul></ul><ul><ul><ul><ul><li>Stimulus Coordinator for the State </li></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>Amanda Jones, Counsel to Governor Haley Barbour </li></ul></ul></ul></ul></ul><ul><ul><ul><li>Department of Finance and Administration/OFM </li></ul></ul></ul><ul><ul><ul><ul><li>Monitoring State Agencies </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Internal Controls/Quality Assurance </li></ul></ul></ul></ul><ul><ul><ul><li>Department of Finance and Administration/MMRS </li></ul></ul></ul><ul><ul><ul><ul><li>Tools </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Data Repository </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Policies and Procedures Repository </li></ul></ul></ul></ul><ul><ul><ul><li>Department of Finance and Administration/OB&FM </li></ul></ul></ul><ul><ul><ul><ul><li>State Fiscal Stabilization Funds Lead Agency on behalf of the Governor </li></ul></ul></ul></ul><ul><ul><ul><li>Office of the State Auditor </li></ul></ul></ul><ul><ul><ul><ul><li>Audits State Agencies </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Single Audit </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Monitoring for all but State level </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Performance Audits </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Investigation of Fraud and Abuse </li></ul></ul></ul></ul>Mississippi Reporting Model Definitions
  20. 20. <ul><li>Who Are Agency / Governmental Entity Players </li></ul><ul><ul><li>Many Players </li></ul></ul><ul><ul><ul><li>Executive Director </li></ul></ul></ul><ul><ul><ul><li>Program Manager for the Federal Award </li></ul></ul></ul><ul><ul><ul><li>Finance and Accounting Staff </li></ul></ul></ul><ul><ul><ul><li>1512 Report Preparers </li></ul></ul></ul><ul><ul><ul><ul><li>Recommendation – No more that 1 Federal Award per Preparer </li></ul></ul></ul></ul><ul><ul><ul><li>1512 Report Reviewers </li></ul></ul></ul><ul><ul><ul><ul><li>Recommendation – No more than 2-3 Federal Awards per Reviewer </li></ul></ul></ul></ul><ul><ul><ul><li>Internal Auditor </li></ul></ul></ul>Mississippi Reporting Model Definitions
  21. 21. <ul><li>Key Issues </li></ul><ul><ul><li>Communicate with sub-recipients (and if a State Agency with other State entities receiving sub-allocations) </li></ul></ul><ul><ul><li>Set standards and timelines and stick to them </li></ul></ul><ul><ul><li>Keep up with the constant changes by the federal granting agencies </li></ul></ul><ul><ul><li>No decisions can be made in a vacuum </li></ul></ul><ul><ul><ul><li>Program and Finance/Accounting staff must be on the same page! </li></ul></ul></ul><ul><ul><li>Every decision reduced to writing </li></ul></ul><ul><ul><ul><li>Document! Document! Document! </li></ul></ul></ul><ul><ul><li>Maintain copies of other documentation supporting all decisions </li></ul></ul><ul><ul><ul><li>Make sure the documentation is for a resource authorized to make their answer stand up </li></ul></ul></ul><ul><ul><li>Work papers must be orderly, accessible, and auditable! </li></ul></ul>Mississippi Reporting Model Definitions
  22. 22. Federal Agency Prime Recipient (Lead Agency) Sub-recipients Vendors Sub-allocated to state agency (Reports Data to Lead Agency as Part of Prime Recipient) Vendors Sub-recipients Vendors Vendors 1512 Reporting Model
  23. 23. Easy Way To Policies and Procedures Memos and Instructions
  24. 24. Memos and Instructions
  25. 25. <ul><li>All Stimulus communications are published under the link of “Find ARRA Policies and Procedures” at www.stimulus.ms.gov </li></ul><ul><li>Notification emails issued to State agencies and other known entities regarding new communications </li></ul><ul><li>New memos added on a regular basis </li></ul><ul><li>Memos modified as required (and flagged as “Revised”): </li></ul><ul><ul><li>Sub-allocations vs. sub-recipients (state agency to state agency) due to the definition of the State (ARRA Reporting Guidance v2 and Memo #1) </li></ul></ul><ul><ul><li>CFDA Recovery Programs (OMB Supplement #1) (Memo #6) </li></ul></ul><ul><ul><li>Purchasing Law Changes (Memo #9) </li></ul></ul><ul><ul><li>Updated chart of enhancements to SAAS with anticipated dates (Memo #13) </li></ul></ul><ul><ul><li>Additional categories of contracts in the Award/Contract Interface and corrections to the chart of points of entry (Memo #17) </li></ul></ul><ul><ul><li>Stimulus360 Demo and Required Training… (Memo #30) </li></ul></ul>Memos and Instructions
  26. 26. Reporting Observations The State’s View
  27. 27. Required Executive Directors to sign Certification I, (agency director), hereby certify to the Mississippi Department of Finance and Administration (DF A) that American Reinvestment and Recovery Act (ARRA) funds accepted and disbursed by (agency name) will be spent as responsibly and effectively as possible while maintaining the appropriate controls and reporting mechanisms to ensure accountability and transparency in compliance with ARRA. I understand that my agency may not accept nor escalate ARRA funds unless this certification is made to DFA; that failure to submit required reports or information may result in the loss of the agency's ability to expend Stimulus funds; and that a copy of this certification will be placed on file with the Office of the Governor and posted on stimulus.ms.gov. In addition, I certify compliance with the following: 1) pursuant to Title , Subtitle __ , Section(s) of the American Recovery and Reinvestment Act (Public Law 111-5 (February 17, 2009)) (&quot;ARRA&quot;), _ (type of) investments funded with amounts appropriated by ARRA under the heading:_________ (Program Name) to the (Federal Agency) will receive the full review and vetting required by law and that I accept responsibility that such investments of ARRA funds will be appropriate uses of taxpayer dollars; MISSISSIPPI AGENCY CERTIFICATION UNDER THE AMERICAN RECOVERY AND REINVESTMENT ACT
  28. 28. <ul><li>2) the specific information required by Section(s) and Section 1512 concerning each such investment is in strict accordance with federal ARRA requirements and in accordance with the guidelines issued by DFA to meet reporting requirements; </li></ul><ul><li>3) accept responsibility for communicating with respective federal agency(ies) to ensure we remain in compliance with all requirements of ARRA and will communicate those requirements to DFA in a timely manner; </li></ul><ul><li>4) risks are or will be identified and internal controls which are sufficient to mitigate the risk of waste, fraud, and abuse are or will be implemented; </li></ul><ul><li>5) prior audit findings, if applicable, have been addressed and corrective action plans implemented; </li></ul><ul><li>6) the certification currently made on documents submitted to DFA for payment is inclusive of the following for ARRA funds: </li></ul><ul><ul><li>a. the claims are just, due, correct and unpaid; </li></ul></ul><ul><ul><li>b. the goods sold or services rendered have been delivered or performed in good order; </li></ul></ul><ul><ul><li>c. all statutory requirements covering the payment of this claim have been complied with, </li></ul></ul><ul><ul><ul><li>i. all state statutory and regulatory requirements have been ,complied with; </li></ul></ul></ul><ul><ul><ul><li>ii. all federal statutory and regulatory requirements have been complied with; </li></ul></ul></ul><ul><ul><ul><li>iii. all grant-specific requirement have been complied with; and </li></ul></ul></ul><ul><ul><ul><li>iv. all ARRA-specific requirements have been complied with. </li></ul></ul></ul>MISSISSIPPI AGENCY CERTIFICATION UNDER THE AMERICAN RECOVERY AND REINVESTMENT ACT
  29. 29. Quality Assurance Plan <ul><li>Mississippi is a ‘De-Centralized State’ for ARRA 1512 Reporting. </li></ul><ul><li>Heads of prime recipient entities are responsible for compliance with ARRA policies and procedures and Section 1512 reporting. </li></ul><ul><li>DFA, on behalf of the Governor, developed Mississippi’s Quality Assurance Plan for State Agencies includes instructions and checklists for both preparers and reviewers </li></ul><ul><li>Office of State Auditor who has monitoring oversight over federal fund recipients not in State level government and has audit responsibilities for all federal funds received in Mississippi (including investigative powers) has similar questionnaires posted on the OSA website </li></ul>
  30. 30. Quality Assurance <ul><li>“ Data quality is an important responsibility of key stakeholders identified in the Recovery Act. Prime recipients, as owners of the data submitted, have the principal responsibility for the quality of the information submitted.” </li></ul>Source: Implementing Guidance for Reports on Use of Funds Pursuant to the American Recovery and Reinvestment Act of 2009, OMB, June 22, 2009
  31. 31. Mississippi’s 1512 Quality Assurance Plan: Decentralized Reporting AGENCY PREPARER AGENCY COMPLIANCE DESIGNEE DFA QA TEAM COSO Drives testing and decisions at an Agency level with oversight from DFA 1512 Team AGENCY REVIEWER Internal Controls Audit Activities AGENCY EXECUTIVE DIRECTOR RISK BASED This process works regardless of whether a State agency, County, Municipality, School District, IHE, Non-profit
  32. 32. Quality Assurance – COSO <ul><li>Control Activities – These policies and procedures help ensure management directives are carried out </li></ul><ul><li>Information and Communication – Pertinent information must be identified, captured and communicated in a form and time frame that supports all other control components </li></ul><ul><li>Monitoring – Internal control systems need to be monitored – a process that assesses the quality of the system’s performance over time </li></ul><ul><li>Control Environment – The control environment sets the tone of an organization, influencing the control consciousness of its people </li></ul><ul><li>Risk Assessment – Every entity faces a variety of risks from external and internal sources that must be assessed both at the entity and the activity level </li></ul>Internal Control - Integrated Framework, COSO
  33. 33. Leveraging Activities to Help Ensure Maximum Coverage without Redundancy Who Activity Control Components Preparer <ul><li>Compiles information from: programs, SAAS, subrecipients, suballocants and vendors & completes supporting schedules </li></ul><ul><li>Prepares reporting template </li></ul><ul><li>Maintains sufficient documentation for review/ verification </li></ul><ul><li>Completes preparer’s checklist </li></ul><ul><li>Control Activities </li></ul><ul><li>Information and Communication </li></ul>Reviewer <ul><li>Re-performs and verifies data elements against supporting docs </li></ul><ul><li>Completes reviewer’s checklist </li></ul><ul><li>Documents issues and exceptions </li></ul><ul><li>Control Activities </li></ul>
  34. 34. Leveraging Activities to Help Ensure Maximum Coverage without Redundancy * Internal Audit cannot design or perform specific control activities. Internal Audit’s role is to monitor the overall effectiveness of the controls established and executed by management. Who Activity Control Components Compliance Designee <ul><li>Assumes responsibility for compliance with all ARRA rules & regulations (i.e., reporting, monitoring and oversight of program compliance) </li></ul><ul><li>Reviews the check-list prepared by reviewer </li></ul><ul><li>Oversees corrective action </li></ul><ul><li>Control Environment </li></ul><ul><li>Information and Communication </li></ul>Internal Audit * <ul><li>Performs risk based reviews </li></ul><ul><li>Leverages checklist </li></ul><ul><li>Ties to source on a sample basis </li></ul><ul><li>Reports on control and compliance weaknesses </li></ul><ul><li>Risk Assessment </li></ul><ul><li>Monitoring </li></ul>
  35. 35. Leveraging Activities to Help Ensure Maximum Coverage without Redundancy Who Activity Control Components Executive Director <ul><li>Ultimately responsible for all agency activity and compliance. </li></ul><ul><li>Control Environment </li></ul><ul><li>Information and Communication </li></ul>External QA Team (DFA for agencies; OSA for others; Some external auditors for certain entities) <ul><li>Establishes procedures for recording & tracking ARRA funds </li></ul><ul><li>Disseminates information, guidance & rules to agencies </li></ul><ul><li>Reviews compliance with 1512 reporting requirements </li></ul><ul><li>Emphasizes agency internal controls </li></ul><ul><li>Monitors agency ARRA compliance </li></ul><ul><li>Assists GAO in its review & reporting </li></ul><ul><li>Risk Assessment </li></ul><ul><li>Control Activities </li></ul><ul><li>Monitoring </li></ul><ul><li>Information & Communication </li></ul><ul><li>Control Environment </li></ul>
  36. 36. ARRA Monitoring <ul><li>A Risk Assessment Spreadsheet was used to assign risk to each grant </li></ul><ul><ul><li>Financial Risk (maximum 25 points) </li></ul></ul><ul><ul><ul><li>1512 Expended Amount 12/31/09 </li></ul></ul></ul><ul><ul><ul><li>1512 Reporting Compliance (used checklist) </li></ul></ul></ul><ul><ul><li>Internal Control Risk (maximum 35 points) </li></ul></ul><ul><ul><ul><li>Single Audit Findings </li></ul></ul></ul><ul><ul><ul><li>OMB/GAO Risk </li></ul></ul></ul><ul><ul><ul><li>Other Reports </li></ul></ul></ul><ul><ul><ul><li>12/31/09 Risk Assessments </li></ul></ul></ul>
  37. 37. ARRA Monitoring <ul><li>A Risk Assessment Spreadsheet was used to assign risk to each grant </li></ul><ul><ul><li>Public Interest Risk (maximum 10 points) </li></ul></ul><ul><ul><ul><li>All Executive Agencies considered medium at a minimum </li></ul></ul></ul><ul><ul><ul><li>Public records request or inquiries </li></ul></ul></ul><ul><ul><li>Operational Risk (maximum 30 points) </li></ul></ul><ul><ul><ul><li>Time to spend funds </li></ul></ul></ul><ul><ul><ul><li>Subrecipient Type </li></ul></ul></ul><ul><ul><ul><li>Subrecipient Count </li></ul></ul></ul><ul><ul><ul><li>Discretion </li></ul></ul></ul><ul><ul><ul><li>New Program </li></ul></ul></ul><ul><ul><ul><li>Type of Expenditure </li></ul></ul></ul><ul><ul><li>Overall Risk (maximum 100 points) </li></ul></ul>
  38. 38. ARRA Monitoring <ul><li>Interviews were conducted with each agency receiving ARRA funds – 23 agencies and 67 grants </li></ul><ul><li>KPMG was given agencies’ 12/31/09 assessments </li></ul><ul><li>Overall risk assessment score and individual assessment scores determined order agency onsite monitoring will occur </li></ul>
  39. 39. ARRA Monitoring <ul><li>Template developed for agency field work </li></ul><ul><ul><li>Governance/Oversight/Management </li></ul></ul><ul><ul><li>Human Capital </li></ul></ul><ul><ul><li>General Accounting </li></ul></ul><ul><ul><li>Purchasing and Disbursements </li></ul></ul><ul><ul><ul><li>Procurement/Acquisition </li></ul></ul></ul><ul><ul><ul><li>Allowable Costs – Activities Allowed or Unallowed </li></ul></ul></ul><ul><ul><ul><li>Fixed Assets </li></ul></ul></ul><ul><ul><ul><li>Disbursements </li></ul></ul></ul><ul><ul><li>Cash Receipts </li></ul></ul><ul><ul><ul><li>General </li></ul></ul></ul><ul><ul><ul><li>Cash Management </li></ul></ul></ul><ul><ul><ul><li>Program Income </li></ul></ul></ul>
  40. 40. ARRA Monitoring <ul><li>Template developed for agency field work </li></ul><ul><ul><li>Grants Management </li></ul></ul><ul><ul><ul><li>Program Requirements </li></ul></ul></ul><ul><ul><ul><li>Matching Requirements </li></ul></ul></ul><ul><ul><ul><li>Eligible Activities </li></ul></ul></ul><ul><ul><ul><li>Eligible Participants (selection of subrecipients) </li></ul></ul></ul><ul><ul><li>Reporting </li></ul></ul><ul><ul><ul><li>ARRA 1512 Reporting </li></ul></ul></ul><ul><ul><ul><li>Performance and Other Reporting </li></ul></ul></ul><ul><ul><ul><li>GAAP Financial Statement Reporting </li></ul></ul></ul><ul><ul><li>Subrecipient Monitoring </li></ul></ul>
  41. 41. ARRA Monitoring <ul><li>Template developed for agency field work </li></ul><ul><ul><li>Davis-Bacon Act Compliance </li></ul></ul><ul><ul><li>Contract Monitoring </li></ul></ul><ul><ul><li>Information Systems </li></ul></ul><ul><ul><li>Special Provisions/Additional Steps </li></ul></ul>
  42. 42. Waste, Fraud and Abuse Source: Recovery.gov 2/16/2010
  43. 43. Waste, Fraud and Abuse See Recovery.gov for the complete list of disclosure protections. Source: Recovery.gov 2/16/2010
  44. 44. DFA Home Page http://www.dfa.state.ms.us/index.htm MAAPP Manual http://www.dfa.state.ms.us/Offices/OFM/MAAPP.htm OFM Internal Control Memos & Presentations http://www.dfa.state.ms.us/Offices/OFM/OFM.htm MS Stimulus.gov http://stimulus.ms.gov/msgo/mssr.nsf Stimulus Policies and Procedures for Agencies http://www.mmrs.state.ms.us/statewide_applications/Stimulus/Stimulus_Policies_and_Procedures.shtml Resources
  45. 45. Internal Controls & ARRA Monitoring in Mississippi Leila Malatesta Office of Fiscal Management, Director Department of Finance and Administration 601-359-3405 [email_address] NASC Annual Conference Thursday, March 25, 2010 Des Moines, Iowa

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