Provider Agency Audit Guide

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State Single AuditGuidelinesAppendix for Programs from theDepartment of JusticeState Single Audit GuidelinesAppendix for Programs from theDepartment of JusticeTable of ContentsIf viewing in Word, click on the page number for a section to jump to that section.Page NumberDOJ-1 Introduction to DOJ programs ........................................................................1-21.1 Agencies subject to an audit in accordance with the SSAG........................................ 1-21.2 Programs subject to an audit in accordance with the SSAG...................................... 1-21.3 Designated Type A programs ........................................................................................ 1-21.4 Designated state major programs ................................................................................. 1-21.5 Compliance supplement................................................................................................. 1-21.5.1 General compliance............................................................................................................... 1-21.6 Letter notification........................................................................................................... 1-31.7 Contact information ....................................................................................................... 1-31.8 Funding information ............................................................................................ ...
Publié le : samedi 24 septembre 2011
Lecture(s) : 55
Nombre de pages : 13
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State Single Audit Guidelines
Appendix for Programs from the Department of Justice
State Single Audit Guidelines
Appendix for Programs from the Department of Justice
Table of Contents If viewing in Word, click on the page number for a section to jump to that section. Page Number
DOJ-1 Introduction to DOJ programs ........................................................................ 1-2 1.1 Agencies subject to an audit in accordance with the SSAG........................................ 1-2 1.2 Programs subject to an audit in accordance with the SSAG...................................... 1-2 1.3 Designated Type A programs ........................................................................................ 1-2 1.4 Designated state major programs ................................................................................. 1-2 1.5 Compliance supplement ................................................................................................. 1-2 1.5.1 General compliance ............................................................................................................... 1-2 1.6 Letter notification ........................................................................................................... 1-3 1.7 Contact information ....................................................................................................... 1-3 1.8 Funding information ...................................................................................................... 1-3 1.8.1 DOJ Inventory of Federal Pass-Through Programs ............................................................. 1-3 1.8.2 DOJ Inventory of State Financial Assistance Programs ....................................................... 1-4 1.8.3 Table Definitions Federal and State Programs ..................................................................... 1-5 1.9 DOJ information............................................................................................................. 1-5 1.9.1 DOJ home page ..................................................................................................................... 1-5 1.9.2 DOJ-specific grant administration and auditing documents ................................................. 1-5 DOJ-2 General Requirements...................................................................................... 2-5 DOJ-3 Program specific guidance............................................................................... 3-6 3.1 County-Tribal Law Enforcement - 455.263 ................................................................. 3-6 3.2 DNA Sample Reimbursement to Sheriffs – 455.221 .................................................... 3-8 3.3 Reimbursement for Crime Victims and Witness Services – 455.503; 455.532; 455.536; and 455.539 .............................................................................................................. 3-8 3.4 Sexual Assault Victim Services Program (Part B) - 455.531 .................................... 3-11 3.5 Future Use ..................................................................................................................... 3-12 3.6 Future Use ..................................................................................................................... 3-12
State Single Audit Guidelines, 2003 Revision Appendix for Department of Justice Updates and Q&A are online at www.ssag.state.wi.us/grants
Page DOJ 1-1
DOJ-1 Introduction to DOJ programs
The Department of Justice (DOJ) administers Federal pass-through, Federal/State and State programs with compliance requirements that the auditor needs to consider in conducting a single audit. State financial assistance programs administered by the Department of Justice provide assistance to: (1) Eligible applicants for reimbursement of services to victims and witnesses of crime; (2) Local assistance for law enforcement training and for law enforcement. The Department of Justice will provide state matching funds for some federal grants. These funds are within the scope of the State Single Audit. Consult the laws, regulations, grant agreement, or contract for guidance on compliance and audit requirements.
1.1 Agencies subject to an audit in accordance with the SSAG Local governments, which have A-133 audits, need to have audits that are also in accordance with the State Single Audit Guidelines . Other agencies (local governments that do not have A-133 audits, nonprofits, and forprofits) which receive more than $100,000 in state funds have audits in accordance with the Provider Agency Audit Guide .
1.2 Programs subject to an audit in accordance with the SSAG The following DOJ administered state financial assistance programs are not included in the scope of the single audit: Program Name Law Enforcement Training Fund – Local Assistance Officer Training Reimbursement – Local Assistance Court Improvement Program – Local Assistance
1.3 Designated Type A programs DOJ has not designated any Type A programs.
1.4 Designated state major programs DOJ has not designated any state major programs.
Program Number 455.231 455.202 455.321
1.5 Compliance supplement 1.5.1 General compliance DOJ has identified Program Specific Requirements which are to be included in all audits of entities receiving funding from the Department and meeting SSAG criteria, (1.1).
State Single Audit Guidelines, 2003 Revision Page DOJ 1-2 Appendix for Department of Justice Updates and Q&A are online at www.ssag.state.wi.us/grants
1.6 Letter notification DOJ accepts letter notification for clean audits – cross reference main section
1.7 Contact information Peggy Schmidt Senior Accountant (608)-264-6214
1.8 Funding information Formerly Appendix G & H 1.8.1 DOJ Inventory of Federal Pass-Through Programs
Introduction As defined in Appendix D, pass-through assistance means financial assistance redistributed, from the recipient (primary recipient), to the secondary recipient (sub-recipient). Chapter Five further discusses federal financial assistance distributed by state agencies. Inventory As described and discussed in Chapter Five, an inventory of federal pass-through financial assistance has been developed. This inventory should provide the required federal program information necessary to enable all interested parties to identify federal programs from which assistance was received. DOJ Inventory of Federal Pass Through Programs
Federal Grant Title Fed Dom State Chapter 20 Fund-Appr Grant Recipients* Catalog # Statute Reference Type* Internet Crimes Against 16.543 - 20.455(2)(m) 100-241 C 1 Children Federal Aid-Victim Assistance 16.575 - 20.455(5)(mh) 100-542 F 1,2,3,4,5,6 National Criminal History 16.579 - 20.455(2)(k) 100-233 F 1,5 Improvement Project ictim Witness Effort 16.579 950.06 20.455(5)(k) 100-537 F 1 Rural Domestic Violence 16.589 - 20.455(2)(k) 100-233 C 1,5 Children’s Justice Act 93.643 - 20.455(5)(ma) 100-543 C 1,5,6 100-543 Federal CEASE Grant N/A - 20.455(2)(m) 100-241 F 1,5 estern WI 16.580 20.455(2)(m) 100-241 CR 1,2,3,4 Methamphetamine * See following definition table in 1.8.3
State Single Audit Guidelines, 2003 Revision Appendix for Department of Justice Updates and Q&A are online at www.ssag.state.wi.us/grants
Page DOJ 1-3
State Match No No No Yes No No No No
1.8.2 DOJ Inventory of State Financial Assistance Programs Introduction As discussed in Chapter Five, state financial assistance programs involve the distribution of state assistance to local governmental and non-governmental units. As defined in Appendix D, state financial assistance refers to assistance provided by a state agency which has attached certain program and financial management requirements which the recipient must satisfy as a condition of receiving that aid. Inventory To enable state agencies to readily access and provide state assistance program information to federal and state agencies, grantees, independent auditors and other inquiring parties an inventory of state assistance programs has been developed. This inventory will also assist grantees and independent auditors in readily identifying state assistance programs, and presenting those programs in a consistent manner. DOJ Inventory of State Financial Assistance Programs State Grant Title State ID State Chapter 20 Fund- Grant Reci Included Fed Number Statute Reference Appr In Aid pient in Single Fund Type* Type Audit Match * FDA# Officer Training-Local 455.202 165.85(5x) 20.455(2)(am) 100-202 F 1 NO NO Assistance FIS Grant 455.207 N/A 20.455(2)(cr) 100-207 DNA Sample 455.221 N/A 20.455(2)(lm) 100-221 Reimbursement Law Enforcement 455.231 165.85(5)(b) 20.455(2)(j) 100-231 Training Fund Local 165.85(5m) Assistance County-Tribal Local 455.263 165.90 20.455(2)(kt) 100-263 Assistance
Reimb for Victim and 455.503 950.06 20.455(5)(c) 100-503 itness Services Reimb to Counties 950.06- 20.455(5)(kk) 100-536 Victim Witness 20.455(5)(kp) 100-539 Services Sexual Assault Victim 455.531 165.93 20.455(5)(gc) 100-531 Serv Prog Part B Crime Victim & 455.532 950.06 20.455(5)(g) 100-532 Witness Assist. Surchge. PT A * See following definition table in 1.8.3
State Single Audit Guidelines, 2003 Revision Appendix for Department of Justice Updates and Q&A are online at www.ssag.state.wi.us/grants
F F F F
F F F F
1 NO 1 YES 1,2,3, NO 4,5 1 YES
1 1 6 1
YES YES YES YES
Page DOJ 1-4
NO NO NO NO
NO NO NO NO
1.8.3 Table Definitions Federal and State Programs Grant-In-Aid Programs Reference Recipients Codes A - Appr 1 – Counties C – Contract Amount 2 – Cities CG – Competitive Grant 3 – Villages CR – Cost Reimbursement 4 – Towns F - Formula 5 – Other Governmental Units (School Districts, Indian Tribal Govts., Regional Planning Comm., etc.) F/P – Formula/Project Grant 6 – Non Governmental Units (Private and/or Non-Profit Organizations, Etc. L – Loan P – Project Grant PILT – Payment in Lieu of Taxes RS – Revenue Sharing S – Statutory Amount
1.9 DOJ information 1.9.1 DOJ home page Link to web address http://www.doj.state.wi.us/ 1.9.2 DOJ-specific grant administration and auditing documents !  See Program Specific Guidance in DOJ-3.
DOJ-2 General Requirements
DOJ has incorporated all auditing requirements into the Program Specific Guidance in DOJ-3.
State Single Audit Guidelines, 2003 Revision Appendix for Department of Justice Updates and Q&A are online at www.ssag.state.wi.us/grants
Page DOJ 2-5
DOJ-3 Program specific guidance
3.1 County-Tribal Law Enforcement - 455.263  I PROGRAM OBJECTIVES The objective of the program is to improve law enforcement services for Native Americans in counties with federally recognized reservations.  II. PROGRAM PROCEDURES A. Applicants may apply for funds to support a wide range of law enforcement services. No services may be funded unless they have been approved by a tribal government and a county government: there must be joint agreement. B. Funds are available in counties with federally recognized Native American reservations. Applications for funding must be received by the Department of Justice by no later than December 1st for the forthcoming year. C. No matching funds are required. Section 165.90 Wis. Stats. requires that funding be determined under consideration of the following factors: population of reservation area to be served; complexity of the law enforcement problem; and the range of services which are planned in response to the problem. D. Grantees must submit progress reports to the Department of Justice by December 1st for the current year. COMPLIANCE REQUIREMENTS AND SUGGESTED AUDIT PROCEDURES A. TYPES OF SERVICES ALLOWED OR UNALLOWED Compliance Requirements Services must be identified in an annual plan with a corresponding budget. The plan must be approved by county and tribal officials. Suggested Audit Procedures Review plans to assure under proper authorization by county and tribal officials. Determine if funds have been spent according to plans.
III.
State Single Audit Guidelines, 2003 Revision Appendix for Department of Justice Updates and Q&A are online at www.ssag.state.wi.us/grants
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B.
C.
D.
ELIGIBILITY Compliance Requirements Only counties in which there are federally recognized tribal reservations are eligible for funding. Suggested Audit Procedures Determine the status of reservations. MATCHING, LEVEL OF EFFORT, AND/OR EARMARKING REQUIREMENTS Compliance Requirements No matching funds are required. Suggested Audit Procedures None REPORTING REQUIREMENTS Compliance Requirements Grantees must submit progress reports to the Department of Justice by December 1st. Suggested Audit Procedures Assure reports have been filed.
State Single Audit Guidelines, 2003 Revision Appendix for Department of Justice Updates and Q&A are online at www.ssag.state.wi.us/grants
Page DOJ 3-7
3.2 DNA Sample Reimbursement to Sheriffs – 455.221
I.  Program Objectives The Department of Justice disburses state funds to county sheriff’s departments for the purpose of reimbursing costs incurred in obtaining DNA samples from felons placed directly on probation upon sentencing. The Department of Justice has been authorized by the Legislature to make such disbursements through provisions of sec. 20.455 (2)(Lm). II. Program Procedures Samples collected by the various county sheriffs’ departments are forwarded to the DNA Databank Unit of the Milwaukee County Crime Laboratory. The Databank Unit records the number of samples submitted by each sheriff’s department, and eliminates duplicate samples. The department issues reimbursements annually, at the rate of $20 per sample. III.  Compliance Requirements Review reimbursement claims and supporting documentation to ensure reconciliation.
3.3 Reimbursement for Crime Victims and Witness Services – 455.503; 455.532; 455.536; and 455.539
I. PROGRAM OBJECTIVES This program is authorized under Chapter 950, Wisconsin Statutes, Rights of Victims and Witnesses of Crime. The legislative intent is to provide services to victims and witnesses of crime, including victims of juvenile offenses and family members of homicide victims, in order to: . Encourage them to cooperate fully with law enforcement officials and prosecutors. . Ensure that they are treated with dignity, respect, courtesy and sensitivity. . Ensure that the rights extended in Chapter 950 are honored and protected by law enforcement officials, prosecutors and judges as vigorously as those rights afforded to criminal defendants. . Provide child victims and witnesses with additional rights and protections during their involvement with the criminal justice system. II. PROGRAM PROCEDURES Reimbursement Procedures  Counties are reimbursed semiannually for up to ninety percent (90%) of their actual cost of providing services to victims and witnesses of crime during the preceding six-month period. Percentage of reimbursement may vary State Single Audit Guidelines, 2003 Revision Page DOJ 3-8 Appendix for Department of Justice Updates and Q&A are online at www.ssag.state.wi.us/grants
III.
 
according to the amounts available to the Department of Justice. Actual services are provided directly by county program staff.
COMPLIANCE REQUIREMENTS AND SUGGESTED AUDIT PROCEDURES A. TYPES OF SERVICES ALLOWED OR UNALLOWED Compliance Requirement Reimbursement can only be paid for provision of services as specified in Chapter 950, Wis. Stats. Counties must provide services in accordance with program plans approved in advance by the Department of Justice. Suggested Audit Procedures Review Chapter 950 and the county's approved program plan, with any approved modifications, and test expenditure records and supporting documentation to determine that services reimbursed are allowable. B. ELIGIBILITY Compliance Requirement Counties are eligible for reimbursement if they have a program plan approved by the Department of Justice. Counties may, with the advance approval of the Department of Justice, modify their program plans. Suggested Audit Procedures Review the county's approval from the DOJ, together with any letter approvals of plan modifications, to determine that, in fact, the plan has received agency approval.
C. STAFFING Compliance Requirement Program plans and modifications specify the maximum staffing level (expressed either as full-time equivalent positions or numbers of hours per week) for which a county may seek reimbursement. In some instances, counties may be authorized to receive reimbursement for partial positions which perform both Chapter 950 and non-Chapter 950 services. Suggested Audit Procedures Review the county's plan and approved modifications there to determine the maximum staffing level approved by the Department of Justice and verify that appropriate county costs associated with that level of staffing were claimed and do not exceed the authorized staffing level. Review semiannual reimbursement claims and supporting documentation to determine that staff costs claims for Chapter 950 services were actually performed.
State Single Audit Guidelines, 2003 Revision Page DOJ 3-9 Appendix for Department of Justice Updates and Q&A are online at www.ssag.state.wi.us/grants
If a portion of a position authorized to be reimbursed under Chapter 950 also performs non-Chapter 950 services, review supporting documentation to determine that only time spent on eligible Chapter 950 services were claimed for reimbursement.
D. OPERATING EXPENSES Compliance Requirement Counties may receive reimbursement under Chapter 950 for the actual, reasonable and necessary costs associated with providing eligible services, consistent with Department of Justice rules and policies. Equipment or permanent property for which a county receives reimbursement must be used for crime victim and witness services. Disposal or other use of such equipment or property requires approval of the Department of Justice. Suggested Audit Procedures Review the semiannual reimbursement claims and supporting documentation for costs claimed. Verify that costs are supported, eligible, and reconcile to the county's books. If a county has received reimbursement under Chapter 950 for the cost of purchasing equipment or permanent property, verify that the property is being used for victim and witness services unless other use or disposal has been approved by the Department of Justice. ****
State Single Audit Guidelines, 2003 Revision Appendix for Department of Justice Updates and Q&A are online at www.ssag.state.wi.us/grants
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