| | - Program monitoring is based on the objectives of CTP activities. FEMA will review CTP activities for compliance with the terms and conditions of the award, and also review CTP performance.
- Financial monitoring is the business administration side of the award. FEMA reviews financial compliance and performance against the project budget.
- FEMA can audit projects, though audits are not as regular as monitoring. Audits are more likely for a high-risk awardee, though they may be triggered based on funding level. Desk audits are done from the FEMA Region or Headquarters. Desk audits are like project monitoring, but with more scrutiny. Site visits are another type of audit and involve the FEMA point of contact going into the field to the location where activities are being executed. There may also be a requirement to audit projects deemed risky due to past performance.
- Historically termed “OMB Circular A-133” audits are required if the grantee expends $750,000 (was $500,000 for fiscal years prior to December 26, 2014) or more in Federal grant awards in a year. The grantee must contact the State Auditor’s Office and arrange for a “single audit” in accordance with the Uniform Guidance: 2 CFR 200 – Subpart F Audit Requirements (formerly OMB Circular A-133). NOTE: Total Government expenditures are considered here and may or may not include auditing of CTP costs.
| | Transcript |
|