Page 116 - HCSD SOPandIC Manual

financial systems all provide safeguards to limit assigned users to view only their assigned modules which
are strictly controlled by the system managers. District departments/schools may also institute additional
internal controls to address checks and balances that are specific to department operations.

Protections Against Waste, Fraud and Abuse/Identifying and Assessing Risks/Monitoring and
Evaluation – D2; D3
The district and individual departments are responsible for enacting controls to protect against waste,
fraud and abuse and the evaluation of such controls to include how to respond to any identified risks. The
Director of Federal Programs provides annual trainings to the schools on Federal regulations, budgets,
policies, procedures, the approved grant etc., to ensure funds are spent appropriately and programs are
implemented with integrity. The Business Manager accompanies the Federal Programs to MDE/Federal
trainings that are specific to Federal grants, i.e., MDE Joint Fiscal Conference/Brustein & Manasavit
Conference/MAFEPD Conference. Updates/changes are made to district procedures based on
information provided, as well as new guidance from MDE/USDE. Additionally, the monitoring, review
and evaluation of the district and schoolwide plans with the respective planning teams inherently provide
a layer of protective controls and serves as a means to identify and respond to risks/potential problems.

In additional to self-evaluation, the annual Single Audit serves as the evaluation tool for the district’s
internal control policies and procedures. Should the audit reveal any deficiencies of effectiveness, the
Business Manager, along with other department directors, as applicable, will revise internal controls to
address the problem areas. Should the deficiencies result from implementation ineffectiveness, the
Business Manager will work with the appropriate personnel and departments to provide additional
training and oversight.

The MDE Federal Programs full on-site monitoring visit serves as the evaluation tool for the Federal
Programs internal control procedures/processes. Should the monitoring visit realize any deficiencies of
effectiveness, the Federal Programs director is responsible for the corrective action plan.

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