The Arizona Department of Education (ADE) serves as the pass-through entity and fiscal/cognizant agency for several different grants. The Grants Management Fiscal Monitoring Unit is charged with performing periodic fiscal reviews for all education agencies within the State of Arizona that receive grant awards passed through ADE. The unit's goals are to ensure the education agencies use sound management practices as public stewards of state and federal funds, assist the agencies to meet compliance, and to provide assistance to the agencies as necessary.
Fiscal Monitoring Audit:
A Fiscal Monitoring Audit is a process whereby the financial and business management aspects of a grant are reviewed and evaluated by collecting and analyzing information from several different sources. The monitoring process tests five different compliance categories:
Pursuant to 2 CFR §200.332, as a Federal grant pass-through agency, ADE is responsible for monitoring the activities of subrecipients to ensure the subaward is used for authorized purposes, in compliance with federal and state statutes, regulations, and the terms and conditions of the subaward.
The Federal Uniform Administrative Requirements mandate ADE monitor subrecipients. Monitoring includes:
Review of detailed expenditure reports provided by the subrecipient
Follow-up to ensure timely and appropriate actions by subrecipients with deficiencies pertaining to the federal award, as detected through audits, on-site reviews, and other means
Issue audit findings pertaining to grant awards
Depending on ADE’s assessment of compliance and/or risk, providing subrecipients with training and technical assistance.
Pursuant to 2 CFR §200.331(a)(3), ADE selects an entity for fiscal review based on the Risk Assessment issued by Grants Management.
A Grants Management Fiscal Monitoring Auditor will be in contact by phone to notify the organization of its monitoring selection. The Fiscal Monitoring Auditor will assign a LEA Fiscal Monitoring Update role to the person or persons who the entity has selected to oversee the monitoring. The monitoring will be conducted in GME and the Fiscal Monitoring Auditor will walk the assigned user through our Fiscal Monitoring Process.