National HIDTA Assistance Center

High Intensity Drug Trafficking Areas Program

FINANCIAL SERVICES

 

MISSION

The Audit Unit's mission is to provide guidance to ensure financial integrity to all HIDTA State and Local operations. To improve the knowledge and skills of financial transactions affecting state and local operations.

The NHAC audit support to HIDTAs takes several forms. These include, but are not limited to the following activities:

The NHAC Audit Unit -

Is contracted by the Executive Office of the President and Office of National Drug Control Policy (EOP/ONDCP). The NHAC Audit Unit provides guidance to ensure financial integrity and to mitigate any potential finding in future Financial Audits. The Unit conducts a detailed page-by-page Audit review of all HIDTA program related costs. The NHAC Audit is conducted before any payment is released to a grantee to mitigate errors, improper payments and ensuring proper corroborating supporting documentation for accounting documents of all 33 HIDTA’s. This ensures all payments to grantees are for HIDTA program related costs and are incurred according to the Program Policy Budget Guidance. In addition, the NHAC Audit Unit provides HIDTA’s and ONDCP with Monthly reporting and reconciliation of HIDTA related expenditures, financial records for the entire program between The Financial Management System, and The Payment Management System.

Financial and Administrative Guidelines

The NHAC Audit Unit assists all HIDTAs in meeting ONDCP standards through their development and dissemination of procedural information as well as through their work with individual initiatives and task forces. This assures that your funded state and local projects are operating with appropriate financial controls, and it provides a common language for the identification and resolution of financials issues affecting your operations.

Budget Preparation

The NHAC Audit Unit provides "hands-on" assistance to all HIDTA state and local initiatives in the preparation of their original budget requests. This assures timely and accurate budget submissions and supports the HIDTAs' mission by allowing initiative managers and HIDTA Directors to concentrate on the strategic value of funding requests, rather than on the mechanics of the budget process.

To request   assistance, contact Rita M. Escobar, the NHAC Audit Unit Manager, at 305-715-7752.

Funding Awards

As quickly as funds are made available and executed award letter is received for the grantee, the NHAC Audit Unit assists with SF-424 application packages processing and collection; the document that - for many state and local initiatives - must be formally accepted by their local agency or governing body, before spending and operations are authorized.

Disbursements, Reconciliations and Reprogramming

Throughout the year, the NHAC Audit Unit receives and processes disbursement requests. These requests, submitted routinely by all HIDTA Participating Agencies, are reconciled by the Center against the budget originally approved by ONDCP. They are also checked for required local approvals, to ensure that HIDTA priorities are not altered through budgetary processes.

The Unit provides a level of quality control, assuring you that the transmission of checks or wire transfers for needed operational resources is not delayed by subsequent administrative reviews and rejections. It also assures HIDTA directors that the relationship between HIDTAs and their participating agencies can be focused on operational commitments, rather than on funding emergencies during the budget year by ensuring that expenditures conform with original budgets, that appropriate approvals have been obtained for the reprogramming of funds, and by making corrections that guarantee compliance with appropriate financial guidelines.