Monitoring & Audits Forward

Forward:

The Monitoring & Audit's (MAU) mission is to prevent and prepare for terrorist attacks in California through grant management, which includes monitoring and auditing subgrantee to ensure funds at the local, regional, and state level are strengthening, enhancing, increasing, and preparing California for a state of readiness. The MAU program was recognized as a best practice by both the California Bureau of State Audits and the US Department of Homeland Security, making this a great example for other monitoring and audit agencies to follow.

Often times, I am asked what is the difference between monitoring and auditing and how are they used to determine a subgrantee's state of readiness. In practice, the term monitoring describes both the broad overall system of reviewing and tracking the use of grant funds, as well as, ensuring that a particular subgrantee complies with applicable rules and regulations and is meeting the goals and objectives of the individual grant awards. All OHS subgrantees will be scheduled for a monitoring review each year.

The monitoring process ranges from a limited scope to a comprehensive review. The monitoring review process is designed to sample elements of most aspects of the project and is used to help assess the efficiency and compliance level of the subgrantee's stewardship over federal funds. This review assists OHS in identifying areas where a subgrantee requires additional technical support or a corrective action plan to achieve compliance. Reviews also gather feedback, which is used by OHS to improve its services. The monitoring process requires thorough preparation, follow-up, and written documentation that will be completed by the OHS Program Monitors, and circulated through appropriate OHS channels.

Another type of monitoring process is the day-to-day monitoring of subgrantee project activities and expenditures. This monitoring process is performed by OHS Program Representatives who make themselves available to subgrantees requesting and/or requiring the day-to-day grants administration technical assistance.

Now for audits. OHS subgrantees are only required to perform a single audit review of the entity as a whole. A single audit is about the entity (e.g. County of Such and Such) and their internal controls and financial management systems; monies received, expended, and balance remaining. Additionally, the financial audit review will include a Schedule of Expenditure of Federal Awards, which should have all the OHS awards received, expended, and balance remaining for the auditing period. In this type of review, a sample of a particular agency within the county, or a particular program will be sampled in the audit review process. Findings will be noted and a corrective action plan will be required. Now, this type of review may or may not detail anything about OHS grants. Hence, why we conduct monitoring reviews.

So, as you can see, monitoring is critical determining whether planning, operational, equipment, training, exercise, and administrative grant funds are being obligated and expended in accordance with the grant award agreement, special conditions, and grant guides, as well as applicable rules and regulations.

Stacy's Biography:

Stacy Mason-Vegna is the California Governor's Office of Homeland Security, Monitoring, and Audits Unit Program Manager. She is responsible for establishing and directing a team of professionals who conduct monitoring and audit reviews of Homeland Security subgrantees to ensure compliance with federal and state grant guidelines, rules, and regulations. Ms. Mason-Vegna is noted for her exemplary leadership ability in working with diverse, multi-performance level individuals by applying her skills in staff development, employee motivation, and continuous improvement; she enables individuals to achieve excellence.

For over 16 years Stacy has worked in the field of grants management, Stacy has served in the role of a subgrantee, as well as a grant administrator for both federal and state funded programs. She has an established history working collaboratively with various lawmakers in formulating and implementing the rule of law and provided oversight responsibilities for numerous state-of-the-art projects that served both the public safety and victim services field.

Ms. Mason-Vegna has a Masters Degree in Public Administration from Golden Gate University, San Francisco; a Bachelor's of Arts Degree in Psychology with an emphasis on behavior modifications with a Minor in Criminal Justice Administration from California State University, Sacramento; along with a certificate in systems analysis leading to continuous improvement and change; and an Associate's Degree in Criminal Justice Services from Consumes River College, El Dorado Center.