Annual Fiscal Monitoring Program

In accordance with 2 CFR 200.332, as a pass-through entity, NHDOE must "monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward, and that subaward performance goals are achieved."

Annually, NHDOE conducts a risk assessment to ensure that risk indicators and weights reflect current risks that could lead to diversion of grant funds. Each subrecipient is allotted points based upon these criteria, and assigned a risk level of high, moderate/medium, or low based on the total number of points allotted. An organization's risk level will be used by NHDOE to determine subrecipient monitoring. 

Each year, the Bureau of Federal Compliance (BFC) selects subrecipients for fiscal monitoring, according to their risk levels. The higher an organization's risk level, the more likely it will be selected for monitoring. 

Subrecipient Monitoring Procedure (2019-2020)

Subrecipient monitoring for fiscal 2019-2020 was determined as a result of the FY21 Subrecipient Fiscal Risk Assessment. Subrecipients that were assigned a risk level of high were selected for monitoring, along with most subrecipients assigned a risk level of moderate/medium. 

Monitoring of the subrecipient must include a review of financial and performance reports, and follow-up to ensure the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the pass-through entity (NHDOE). 

The BFC's monitoring review includes:

  • A review of federally required policies and procedures
  • A review of activity reimbursement requests within the Grants Management System (GMS)

Required supporting documentation must be made available to review for each activity selected for review. The documentation supplied must, without a doubt, verify that the funds reimbursed to the non-federal entity from the federal award were spent on the goods or services as written within the GMS activity. 

The results of each monitoring review are documented in a 'Draft Report' that is sent to the district/school contact that was part of the monitoring procedure. The district/school is given two weeks to respond to the 'Draft Report' with any comments, further supporting documentation, or corrections. Any comments, corrections, or further supporting documentation sent to the BFC is given consideration before the 'Final Report' is issued. If at the end of the two-week period, the district/school does not comment on the 'Draft Report', the 'Final Report' is sent to all applicable parties as written. The 'Final Report' is sent to the superintendent, business administrator/manager, monitoring contact (if not the business administrator/manager), and the school board. 

If there are any documented findings (deficiencies) as a result of the BFC's monitoring review that are in the 'Final Report', then a corrective action plan (CAP) is required for each finding (deficiency). Corrective action plans are due back to the BFC within 30 days of the final report being issued. 

Below are the districts/schools monitored for fiscal year 2019-2020, within fiscal year 2021 and their subsequent 'Final Report' and 'Corrective Action Plan(s).' 

2019-2020 Annual Fiscal Monitoring Reports and Corrective Action Plans 

SAU 1 Contoocook Valley School District

SAU 3 Berlin School District

SAU 4 Newfound School District

SAU 6 Claremont School District

SAU 6 Unity School District

SAU 8 Concord School District

SAU 9 Jackson School District

SAU 11 Dover School District 

SAU 18 Franklin School District

SAU 20 GRS Coop District

SAU 24 Henniker School District

SAU 24 Weare School District

SAU 24 Stoddard School District

SAU 25 Bedford School District

SAU 26 Merrimack School District

SAU 29 Chesterfield School District

SAU 29 Keene School District

SAU 29 Nelson School District

SAU 29 Westmoreland School District

SAU 30 Laconia School District

SAU 33 Raymond School District

SAU 35 Bethlehem School District

SAU 35 Lisbon School District

SAU 37 Manchester School District

SAU 39 Amherst School District

SAU 41 Brookline School District

SAU 41 Hollis School District

SAU 42 Nashua School District

SAU 43 Newport School District

SAU 46 Andover School District

SAU 46 Merrimack Valley School District

SAU 50 Greenland School District

SAU 50 New Castle School District

SAU 52 Portsmouth School District

SAU 53 Chichester School District

SAU 54 Rochester School District

SAU 57 Salem School District

SAU 59 Winnisquam Regional School District

SAU 63 Wilton-Lyndeborough School District

SAU 72 Alton School District

SAU 83 Fremont School District

SAU 84 Littleton School District

SAU 86 Barnstead School District

SAU 89 Mason School District

SAU 100 Cornish School District