Fiscal Monitoring

About Us

Fiscal Support and Oversight (FSO) Mission Statement

“To promote good stewardship of public resources by helping grantees comply with their contracts and ensuring agency compliance with State and Federal requirements for fiscal monitoring of grantees.”

FSO supports the mission of DSHS by providing valuable oversight and support to grantees to ensure that funds are used in accordance with the DSHS vision of A Healthy Texas. We are dedicated to safeguarding the public’s trust, upholding transparency, ensuring responsible resource utilization, and fostering accountability among DSHS-funded organizations.  

To achieve this, our work is governed by a comprehensive set of guidelines including the Code of Federal Regulations, Texas Administrative Code, Generally Accepted Accounting Principles, and internal organizational policies and procedures, among others. 

The FSO team is comprised of skilled Financial Analysts and efficient administrative staff, each possessing diverse levels of experience and expertise. We actively participate in the DSHS Internship Program and the DSHS Fellowship Program, fostering a culture of continuous learning and professional growth.

FSO Review Process

The goal of the FSO Review is to determine if our grantee’s financial management and accounting systems adequately account for funds and provide assurance that costs charged to programs are in accordance with contractual and federal and/or state requirements. Some reviews are performed on site while others are performed remotely.

Our reviews generally include the following:

  • An assessment of the grantee's financial management system.
  • Verifying amounts charged to DSHS grants for payroll, expenditures, and equipment purchases.
  • Other grant-specific requirements like match, program income, and limitations on specific expenditure types.

Our team completes an annual risk assessment where we analyze financial risks that could affect the success of a program or disrupt critical services. The risk assessment is based on five weighted components that determine the risk of a grantee:

  • Single Audit results
  • Prior fiscal review results
  • Length of time since last monitoring
  • Funding diversification
  • Size of award(s)

After completing the risk assessment, the FSO team will then review 50% of our high-risk grantees and approximately 20% of low and medium-risk grantees each fiscal year.

FSO Leadership

  • Ann H. Duncan, CPA, MPA, CFE – Director, Independent Fiscal Support and Oversight
  • Veronica Avalos – Manager, HIV Grant Branch
  • David Lupercio, CFE – Manager, Fiscal Review Branch
  • Lauren Carter, CTCM, CTCD – Manager, Fiscal Support Branch
  • Olivia Harrell – Staff Services Officer

What We Do

Education & Training
Education & Training

Financial Reviews Completed Follow Up Reviews Completed
Fiscal Year 2023: 50 Fiscal Year 2023: 20
Fiscal Year 2022: 55 Fiscal Year 2022: 17
Fiscal Year 2021: 45 Fiscal Year 2021: 23
Fiscal Year 2020: 50 Fiscal Year 2020: 23
Fiscal Year 2019: 64 Fiscal Year 2019: 23
Fiscal Year 2018: 44 Fiscal Year 2018: 21


Certifications FSO staff have obtained

  • Certified Public Accountant (CPA)
  • Certified Fraud Examiner (CFE)
  • Certified Texas Contract Manager (CTCM)
  • Institute of Internal Auditors: Committee of Sponsoring Organizations Internal Control Certificate (COSO)
  • American Institute of Certified Public Accountants (AICPA) Not-for-Profit Certificate II


Trainings provided by FSO staff

  • Uniform Grant Guidance Training for the Contract Management Section
  • Ryan White Part B Program Income training for the administrative agencies
  • Presented the Subrecipient and Service Provider Monitoring Practices in Texas and Identifying, Tracking, and Reporting Program Income Generated Through the 340B Program and Other Sources at the National Ryan White Conference
  • Subrecipient Monitoring Training for Dallas County HHS
  • DSHS Program Income 101 Prevention Grantee (PowerPoint)
  • Basic 101 Training on Program Income
  • Program Income Generated by 340B Certified Entities
  • Equipment Reporting on the GC-11 Property Inventory Form
  • Administrative Agency Fiscal Reviews, Expectations and Guidance
  • Subrecipient Fiscal Monitoring: Monitoring Process and Review of Monitoring Tools
  • Fiscal Monitoring and 340B Expectations
  • Contract 101 training
  • Program Income Allocation and Spending Tool

Trainings attended by FSO staff

  • State Auditor’s Office
  • American Institute of Certified Public Accountants
  • Association of Certified Fraud Examiners
  • The Institute of Internal Auditors
  • Yellowbook CPE Courses
  • HealthCare Compliance Association Annual Compliance Institute
  • Texas Society of CPAs
  • Feldesman, Tucker, Leifer, & Fidell LLP
  • National Ryan White Conference on HIV Care and Treatment
  • Executive Women in Texas Government

For Additional Information

Please visit our Tech Help and FAQ page for assistance regarding available training, resources, and additional support for grantees and sub-recipients.