Grants Monitoring

Grants Management
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Welcome to the Grants Monitoring Branch

Required by federal mandate, the Cal OES Grants Monitoring Branch assesses grant programs to verify that expenditures submitted for reimbursement are allowable, reasonable, benefit the grant, and have been appropriately charged to the correct cost category. We also verify adequate policies, processes, and systems are in place to manage Cal OES awards effectively.

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Cal OES' monitoring process gauges compliance with federal and state policies and regulations, and includes both office-based and on-site activities. Monitoring focuses on providing technical assistance and guidance to validate or improve administrative efficiencies in managing award funds. If a misunderstanding of, or non-compliance with, federal or state regulations is discovered, assisting with a plan for corrective action to comply with the terms and conditions of the grant is another function of the monitoring process.

 

 

​Monitoring Process Overview

The Grants Monitoring Branch provides fiscal and administrative oversight of all Cal OES grants through review of an organization's processes to ensure compliance with the rules, laws, and guidelines governing federal grant awards. Cal OES accomplishes this oversight function through "monitoring." The information below is provided to give you an idea of what monitoring is and how to prepare for a review or visit.  Scroll to the bottom for documents detailing each process. 

Desk Review

This type of review focuses on a payment or payment period, and involves a review of all related transactions and processes to verify that grant funds were expended in compliance with federal regulations and the terms and conditions of Cal OES agreements. The review is conducted via phone, mail, and e-mail, although any equipment examination that cannot be accomplished with photographic and other pertinent documentation may require an abbreviated site visit. If a desk-based financial monitoring identifies inaccurate expenditure reporting or misunderstanding of, or non-compliance with, federal or state grant management requirements, the monitor follows up with the subrecipients to provide assistance in correcting any inefficiencies, errors, or policies/procedures. A Corrective Action Plan (CAP) may be required.  See below for more information on the CAP process.

On-Site Reviews (or Site Visit)

This is the most comprehensive monitoring activity, focusing on one or more payments or grants, in which Cal OES assesses the capability, performance, and compliance of subrecipients against applicable administrative regulations and grant requirements. Site visits are conducted by one or more Cal OES Grants Monitoring staff, in conjunction with Cal OES Grant Program staff, when possible, and are not meant to be considered an audit. The goal of Cal OES' on-site reviews is to ensure that subrecipients are aware of, and in compliance with, grant requirements. Like desk reviews, Cal OES works with subrecipients to correct any inefficiencies, error, or policies/procedures not in compliance with federal or state regulations. A Corrective Action Plan (CAP) may be required. See below for more information on the CAP process.

Schedule (Questionnaire) Review

Periodically, a self-certification Schedule (Questionnaire) may be mailed out for the subrecipients to complete and return to Cal OES. They are typically 2-3 pages in length and are due back within 30 days. Each Schedule is specific to one particular grant, although some questions may pertain to an overall policy or process. If a response indicates a potential deficiency or area of non-compliance, monitoring staff will follow-up with the subrecipients to provide or request additional information, or to assist with any necessary corrections/changes. A Corrective Action Plan (CAP) may be required.

Program Review

The Grants Monitoring Branch does not monitor subrecipients programmatic activities, or meeting goals and objectives of the overall grant. This oversight and technical assistance is provided by Cal OES' program administrators. Please visit the appropriate Grants Management area of the Cal OES website for further information.

​Audit Review and Requirements

​The Grants Monitoring Branch routinely monitors Single Audit reports for subrecipients expending $750,000 or more in a year in federal awards. We also review Financial Statements and Grant-specific Audit reports for subrecipients receiving less than $750,000.

These reports cover an independent auditor's assessment of a subrecipient's fiscal processes and compliance with federal grant guidelines. If the auditor suggests there are areas for improvement or non-compliance with grant requirements, monitors follow-up to ensure that corrective actions are being taken by the subrecipient.

For recipients expending $750,000 or more in federal funds annually, an A-133 Audit must be prepared and submitted within nine months after the end of the fiscal year. 

Non-profit organizations should send their A-133 Audits or any Financial Statement or Grant-specific audits electronically to Cal OES at: GMD@caloes.ca.gov

Audits can also be mailed to the address shown below:

Grants Monitoring
California Governor's Office of Emergency Services
3650 Schriever Avenue 
Mather, CA 95655

Local Government and Indian Tribes should submit their A-133 audits to:

State Controller's Office
Division of Audits
Financial Audits Bureau/Single Audits Unit
PO Box 942850
Sacramento, CA 94250-5874

Audit requirements for audits of fiscal years beginning prior to December 2014 may be found in:
OMB Circular A-133

Audit requirements for audits of fiscal years begnning after Deceber 2014 may be found in:  
2 CFR Part 200- Subpart F Audit Requirements

​Process Documents, Forms and Checklists

Monitoring Process Detailed

There are different types of reviews performed by Cal OES monitoring staff to validate compliance, using a training and technical assistance approach.  The document links below for each review type listed provide additional information.

Compliance Questionnaires (Schedules)

Schedules are questionnaires we send out to recipients to test compliance with state and federal regulations. The links below allow for you to review and download this information. 

Corrective Action Plans

As part of our monitoring activities, we sometimes identify findings that require a Corrective Action Plan (CAP) to correct a deficiency in the way you are managing your grant. A letter is sent detailing the finding and asking for a CAP to be completed and implemented within six months. You can download these procedures below.

 

 

 

CAP Formhttp://www.caloes.ca.gov/GrantsManagementSite/Documents/CAP Form.pdfCAP FormCorrective Action Plans5/16/2017 6:16:07 PM
CAP Procedureshttp://www.caloes.ca.gov/GrantsManagementSite/Documents/CAP Procedures.pdfCAP ProceduresCorrective Action Plans5/16/2017 6:15:39 PM
Onsite Reviewhttp://www.caloes.ca.gov/GrantsManagementSite/Documents/ONSITE REVIEW.pdfOnsite ReviewMonitoring Process5/16/2017 6:17:52 PM
Desk Reviewhttp://www.caloes.ca.gov/GrantsManagementSite/Documents/DESK REVIEW.pdfDesk ReviewMonitoring Process 5/16/2017 6:17:34 PM
Schedule C - PSVS Equipment Procurement Expenseshttp://www.caloes.ca.gov/GrantsManagementSite/Documents/Schedule C - PSVS Equipment Procurement Expenses.pdfSchedule C - PSVS Equipment Procurement ExpensesSchedules5/16/2017 6:18:48 PM
Schedule D - Matchhttp://www.caloes.ca.gov/GrantsManagementSite/Documents/Schedule D - Match.pdfSchedule D - MatchSchedules5/16/2017 6:20:55 PM
Schedule G - Subrecipient Auditshttp://www.caloes.ca.gov/GrantsManagementSite/Documents/Schedule G - Subrecipient Audits.pdfSchedule G - Subrecipient AuditsSchedules5/16/2017 6:21:10 PM
Schedule I - Force Account Laborhttp://www.caloes.ca.gov/GrantsManagementSite/Documents/Schedule I - Force Account Labor.pdfSchedule I - Force Account LaborSchedules5/16/2017 6:21:23 PM
Schedule K - EMG Procurement and Contractshttp://www.caloes.ca.gov/GrantsManagementSite/Documents/Schedule K - EMG Procurement and Contracts.pdfSchedule K - EMG Procurement and ContractsSchedules5/16/2017 6:21:43 PM
Schedule N - Noncompetitive Procurementhttp://www.caloes.ca.gov/GrantsManagementSite/Documents/Schedule N - Noncompetitive Procurement.pdfSchedule N - Noncompetitive ProcurementSchedules5/16/2017 6:21:59 PM
Schedule R - Homeland Security Procurement, Contracts, and Equipmenthttp://www.caloes.ca.gov/GrantsManagementSite/Documents/Schedule R - HS Procurement, Contracts and Equipment.pdfSchedule R - Homeland Security Procurement, Contracts, and EquipmentSchedules5/16/2017 6:22:12 PM

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Did You Know? ​

Fraud Policy –

You Should Have One

As part of effective internal controls, you should have an internal fraud policy that indicates the fight against fraud is endorsed and supported at the most senior level of your organization. It needs to be communicated to all employees (irrespective of grade, position, or length of service), contractors, and suppliers.

 

 

Fraud Policy Info Sheethttp://www.caloes.ca.gov/GrantsManagementSite/Documents/Fraud Policy Info Sheet.pdfFraud Policy Info SheetFraud Policy Information5/16/2017 6:16:31 PM

 

 

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