Follow-Up Accountability (Audit)

Each grant application package will be reviewed in such a manner so as to ensure that all of the applicants for funds will have the capability to responsibly account for the funds and perform the desired outcomes. In addition, OHS will use the four tenets of monitoring to ensure that all grantees complete their projects on-time, on-budget and in a manner that achieves the desired outcomes. The following four tenets of monitoring will allow OHS to control, track and monitor progress on each of the grant through:

Regular Contact - While the GAU has regular contact with the grantees this will ensure that OHS is up to date on the status of each project.

Printed Material - Both the GAU and the MAU will prepare printed material that defines how, when, and for what purposes the bond funding should be spent on.

Workshops - OHS will conduct subgrantee workshops that reinforce the printed material, prepare grantees for success on the projects and ensure accountability of the voter approved infrastructure bond funds.

Onsite Monitoring - OHS will ensure that every subgrantee is monitored on-site both during the grant and at the end of the grant to ensure accountability and expected outcomes associated with the grant.

If adverse performance occurs during the grant process, the grantee will demonstrate to OHS that they have corrected the performance deficiency or the remainder of the grant will be withheld/cancelled. In addition our grants will carry language that will permit the state/OHS to seek reimbursement for any misappropriated funds. In general, this corrective process will allow all of the projects to stay on track while allowing OHS to have both a carrot and a stick to ensure proper expenditure of all bond funds.

In addition to the on-site monitoring that OHS will conduct at the end of the grant, each subgrantee will be required to have an external Program Specific Audit done at the completion of the grant to ensure proper expenditure and accounting of the funds. Our grants will stipulate that the auditing firm that conducted the subgrantees most recent A-133 audit should be the firm retained to audit the grant. If the subgrantee has not required an A-133 recently they will be required to hire an outside audit firm that is qualified to perform A-133 and have them do a full-scope review of the bond funded grant.