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This page provides information on the CIWMB's Strategic Directive 10
(SD-10). Each of the five subdirectives links to further explanation
including baseline measurement, metrics or performance criteria, annual
targets, and key activities.
Directive
It is a core value of the CIWMB to safeguard public funds, maintain
integrity, and provide financial transparency.
Specifically, the CIWMB will:
- Ensure the fiscal integrity and the appropriate
protection of CIWMB funds for contracts, grants, loans, oil fee-payers,
covered electronic waste recovery and recycling claims, and reimbursements.
(rev. 6/08)
- Conduct regular audits of the CIWMB's fiscal processes.
- Audit a minimum of 4 percent of loans, 8 percent of
grants, 5 percent of contracts, 16 percent of oil fee payers, and 9 percent
of covered electronic waste recovery and recycling claims in 2008-09,and
increase thereafter annually to an overall 17 percent audit rate.
(rev. 6/08)
- Report annually to the CIWMB Board on the status of grants and evaluation of
program effectiveness in achieving intended results.
- Require a Grant Self-Assessment Checklist of all grant
programs to be conducted by the grantee at conclusion of grant; system to be
in place by the beginning of fiscal year 2008-09.
(rev. 6/08)
10.1--Ensure the fiscal integrity and the
appropriate protection of CIWMB funds for contracts, grants, loans, oil
fee-payers, covered electronic waste recovery and recycling claims, and
reimbursements. (rev. 6/08)
This subdirective addresses the issue that CIWMB staff and the Board have
a fiduciary responsibility to mange all funds in accordance with State
procedure.
Baseline
There is no current baseline.
Metrics or Performance Criteria
The Audits Unit will measure audit findings and audit exceptions.
Annual Targets
An annual decrease in audit findings is expected.
Key Activities
- Current audit findings will be analyzed to determine areas for
improvement that will result in training and procedural guidance;
changes will be implemented as necessary.
- All agreements will be actively managed to ensure compliance
with procedures and new audits will be conducted to validate
processes. (Note: Audits are an effective tool for measuring
compliance with internal procedures after the fact; however, a
robust audit program is not a substitute for effective active
management of grants, contracts, and reimbursements at the time the
work is being approved and invoices are being authorized for
payment.)
10.2--Conduct regular audit of the CIWMB's fiscal
processes
This subdirective addresses the need to validate internal controls
through regular audits.
Baseline
This standard is prescribed by the Financial Integrity and State
Manager Accountability Act (FISMA) and State Administrative Manual (SAM)
Section 20000.
Metrics or Performance Criteria
The Board will measure its compliance with FISMA and SAM.
Annual Targets
Internal controls will be reviewed annually for compliance with
FISMA and SAM. Independent audits will be conducted to determine FISMA
compliance (frequency to be determined).
Key Activities
Review of internal controls by CIWMB Audits Unit, and FISMA Audit by
Department of Finance (DOF).
10.3--Audit a minimum of 4 percent of loans, 8
percent of grants, 5 percent of contracts, 16 percent of oil fee payers, and
9 percent of covered electronic waste recovery and recycling claims in
2008-09,and increase thereafter annually to an overall 17 percent audit
rate. (rev. 6/08)
This subdirective addresses the Board's need to ensure that stakeholders
use its funds for their intended purpose.
Baseline
The baseline is the number of audits conducted as of January 1,
2007.
Metrics or Performance Criteria
The Board will track the percent of grants, loans, and contracts
audited annually.
Annual Targets
The first annual target will be to achieve a 5 percent annual audit
rate.
Key Activities
- Establishment of the Audits Unit is essentially dependent on the
adoption of the 2007/2008 State Budget. Once created by the Budget
Act a section manager and five auditor positions will need to be
filled.
- The feasibility of attaining this Strategic Directive's targets
will need to be assessed and recommended modifications, based on
industry and government audit standards may be proposed to the
Board.
- Simultaneously an Audit plan will need to be developed including
triggers for real time intervention.
- The current DOF Audit contact will be managed for maximum
results.
10.4--Report annually to the CIWMB Board on the
status of grants and evaluation of program effectiveness in achieving
intended results
This subdirective addresses the need to continually review grant
programs.
Baseline
There is no current baseline however most grant programs are
reviewed annually when they come before the Board for consideration of
grant scoring criteria.
Metrics or Performance Criteria
Metrics will include the status of grantees and comparison with the
previous year; these could include but are not limited to number of
successfully completed grants; number of grantees that have not
completed their projects by the end of the grant cycle; the number of
grantees with overdue or incomplete reports; number of grantees
undergoing an audit; etc.
Metrics will also include the number of grant programs evaluated by
the Board and determined to be effective in achieving the specific
program's goals and objectives.
Annual Targets
Two programs will be selected and their effectiveness will be
evaluated for program delivery each year in an annual presentation to
the Board. This will result in recommendations to be included in all
future grants and contract criteria.
Key Activities
- Competitive grant scoring criteria will be brought to the Board
for consideration, providing annual opportunities to adjust
priorities. As part of these items, measurable goals and objectives
will be developed to evaluate effectiveness and will be incorporated
into "Procedures and Requirements" and "Terms and Conditions"
documents as appropriate.
- Relevant data will be collected and analyzed in order to suggest
program improvements.
- Stakeholder surveys will be conducted concerning satisfaction
with the grant program.
10.5--Require a Grant Self-Assessment Checklist of
all grant programs to be conducted by the grantee at conclusion of grant;
system to be in place by the beginning of fiscal year 2008-09. (rev. 6/08)
This subdirective addresses the need for grantees to validate their own
compliance with CIWMB procedures and requirements as well as terms and
conditions.
Baseline
There is no baseline, however most grantees are required to submit
final reports that detail their program activities, describe their
successes/challenges, and detail all grant expenditures. For instance,
Used Oil block grant recipients submit Annual Reports covering all grant
activities every August.
Metrics or Performance Criteria
The Board will track the total number of grantee compliance with
self-audit provision.
Annual Targets
The annual targets for this subdirective must still be determined.
Develop revisions to Procedures and Requirements and Terms and
Conditions to require self-audits.
Key Activities
Develop and add or implement the self-audit provision within every
grant program's agreements with grantees. Develop guidance and training
for grantees. Include both program and fiscal audit guidance.
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