connection center inc. '01 ir aging disabi r … center inc. '01 ir aging & disabi r...

CONNECTION CENTER INC. '01 IR AGING & DISABI R :soup CEN""ER

June 17, 2015

Ms. Katie Everlove-Stone, Esq., President The Centre for Women, Inc. 305 South Hyde Park Avenue Tampa, FL 33606

RE: 2014 Fiscal Monitoring Report

Dear Ms. Everlove-Stone:

The Senior Connection Center, Inc., formerly known as West Central Florida Area Agency on Aging , Inc., conducted the annual fiscal monitoring of the following grant sub-awards for the 2014 contract year. A copy of the report is enclosed for your review.

2014 Older Americans Act (OAA)

The purpose of the monitoring is to evaluate and promote fiscal oversight and accountability of these programs, and to ensure compliance with applicable federal and state rules , regulations, statutes and guidelines. The approach used this year included an expanded desk review, and a more performance-based, client specific review of the fiscal management of these programs and services.

As a result of our fiscal monitoring, it was determined that The Centre for Woman, Inc. is in compliance with applicable federal and state rules, regulations, statutes, guidelines, and policies and procedures governing these programs. There are no findings , recommendations or corrective actions requiring your attention.

We appreciate the quality of the services your organization provides to the elderly and their caregivers. As always, your staff was very cooperative and helpful during this desk review process. Should you have any questions regarding this report, please contact us.

Sincerely,

<'1j)~~Jt;J -K .'11'\c~ Charlotte K. McHenry President/CEO

Enclosure( s)

cc: Board of Directors, SCC Advisory Council , President, SCC Ann Madsen, Director, CFW Katie Parkinson, Chief Operating Officer, SCC Phil Hollister, Director of Contracts & Quality Assurance, SCC

The Area Agenry on Aging serving Hillsborough, Manatee, Polk, Highlands and Hardee Counties

8928 Brittany Way •Tampa, FL 33619 • Phone: 813. 7 40.3888 • Fax 813.623.1342 • www.SeniorConnectionCenter.org

Agency:

Contracts:

Programs:

Director:

Senior Connection Center, Inc. Fiscal Monitoring Findings Report

2014 Contract Year

FINDINGS

The Centre for Women, Inc. 305 South Hyde Park Avenue Tampa, FL 33606 (813) 251-8437

M-2012-CFW (Master Contract) OAA-2014-CFW (Older Americans Act)

Older Americans Act (OAA)

Ann Madsen, Executive Director

Board Chairperson: Katie Everlove-Stone, Esq., President

Monitoring Completed:

Participants:

I. Introduction

June 11 , 2015

Catherine Campbell, Director of Business & Finance, CFW Phil Hollister, Director of Contracts and Quality Assurance, SCC Deborah Heckaman, Contracts Manager, SCC

This Fiscal Monitoring Findings Report identifies each of the major sections covered in the Fiscal Monitoring Tool , and any findings related to the items reviewed . All of the items reviewed were validated this year using an expanded desk review. There was also an effort made this year for the monitoring to be more performance based and client specific. This required more documentation to be submitted by the provider than with previous desk reviews. Those efforts were greatly appreciated by the SCC monitoring staff. Any recommendations or deficiencies noted in this report require the provider to submit a Corrective Action Plan (CAP) .

II. Findings

a. Previous On-Site Monitoring

There were no findings or recommendations from the 2013 Fiscal Monitoring.

b. Master Contract Compliance

No Findings

Page 1 of 3

c. Accounting

No Findings

d. Subcontracts and Assignments

No Findings

e. Audit Review

No Findings

f. Property and Equipment

No Findings

g. Purchasing

No Findings

h. Cash Disbursements

No Findings

i. Accounts Receivable/Revenue

No Findings

j. In-Kind Match/Program Income

No Findings

k. Budgets

No Findings

I. Payroll

No Findings

m. Systems Management

No Findings

n. CIRTS

No Findings

o. Unit Rate Tracking

No Findings

Page 2 of 3

Ill. Issues Requiring Follow-up

No issues requiring follow-up were identified during the review.

IV. Technical Assistance

There are no outstanding technical assistance issues that need to be addressed.

V. Summary

The Centre for Women, Inc. is in compliance with applicable federal and state rules , regulations, statutes, guidelines, and policies and procedures governing the programs reviewed .

There are no findings, recommendations or corrective actions requiring your attention.

SCC appreciates the commitment and efforts of The Centre for Women, Inc. in providing quality services to the elderly and their caregivers. SCC also appreciates the work of your fiscal staff in support of these efforts. If you have any questions concerning this Fiscal Monitoring Findings Report, please contact us. We are here to assist you as you continue to provide these important services to the elderly and their caregivers.

Submitted By: ---1-<A<--...;;;=:....;.;;%"""'tt ....... e --"'" ;........,,µ:;.=' ~i'-'-r. (JJ,""'!1::&..v.IV'\.........__)......____

Reviewed By: ___ (1D_,._.'-'--"· ---l~~i---=---------

Page 3 of 3

Date: ub/r1J21J1~

Date: -~-{ <_7 _.__/ t_S'_

AGENCY: The Centre for Women, Inc. PROGRAMS: 2014 OAA (Titles 111-8, 111-ES)

AREA OF REVIEW

PART I. ADMINISTRATIVE A. PREVIOUS ON-SITE MONITORING 1. Did the prior site visit yield any recommendations or corrective

actions issued as a result of the last monitorinq visit? 2. If so, are they complete?

B. MASTER CONTRACT COMPLIANCE 1.IA Civil Rights Compliance Questionnaire (DOEA forms 101A and

B) has been properly completed and the provider is complying with all federal civil rights requirements .

2. IThe provider is complying with the provisions of Chapter 119, F.S. to allow public access to records.

3. IThe provider is complying with the provisions of Chapter 415, F.S. for reportina abuse, nealect and exploitation?

4.a.IThe provider has submitted a current Certificate of Insurance or a letter per section 768.28(2), if a political subdivision of the state, to the sec verifying adequate liability insurance coverage .

4.b. I ls there fidelity bond coverage for employees handling funds and sianina checks .

5. IThe provider is complying with regulations pursuant to the Clean Air Act, the U.S Dept. of Labor, Occupational Safety and Health Admin ., and Fed. Water Pollution Control Act.

6.a. IThe provider is complying with Section 286.25, F.S. regarding sponsorship, patent, and copyright requirements.

6.b. Have exam les been rovided?

SENIOR CONNECTION CENTER, INC. FISCAL MONITORING TOOL

MONITORS: Deborah Heckaman, Phil Hollister DATE: June 5, 2015

Policy/Proc Practice YES I NO YES I NO N/A COMMENTS

:~' ,,,,... I x I

··"· 'AV• f~ ;.1••c <' ,H I I x

x

x

x

x

x

x

x x

7. The provider is complying with Chapter 427 F.S. and Chapter 41- ~~~~~--..----,---_, 2 FAC. regarding transportation of clients . l cif~t\";:·:1t!'!i°J:ld I I x I No clients transported with sec funds

8.IThe provider is complying with section 216.347, F.S. prohibiting the expenditure of contract funds to lobby the legislature, a judicial branch or a state agency.

9. IThe provider has properly completed the Certification regard ing lobbying if the contract contains federal funds in excess of $100,000.

1 O. IAll records are retained for at least 6 years after termination of the contractlsl . Where?

11 . I The provider is complying with the Drug Free Workplace Act of 1988.

CFW 2014 Fiscal Monitoring Tool

x

x

x Offsite location

x

Page 1 of 7


AREA OF REVIEW Policy/Procl Practice I YES I NO I YES I NO I N/A COMMENTS

12. The provider is complying with civil rights laws and regulations including Equal Employment Opportunity, Title VI of the Civil Rights Act, Title IX of the Education Amendments, Section 504 of the Rehabilitation Act, and the Age Discrimination Act. i?Z'~1<:t'.l'~"i.'±,'ll x I I

13. The provider has not knowingly employed unauthorized alien workers . x I I

14. If the provider is receiving federal funds, the provider has signed and is in compliance with the federal Assurances and Certifications for Non-Construction Programs. 11'\'ii'' '.! -"t<~"'·~J x I I

15. The provider has established safeguards to prohibit employees, board members, management and subcontractors from using their positions for personal gain or conflict of interest. ;·~:lf _,.. x I I

16.a. The provider has properly completed the certification regarding debarment, suspension, ineligibility and voluntary exclusion if the contract contains federal funding in excess of $25,000. ~::~--· x I I

16.b. The provider's independent auditor completed a certification regarding debarment, suspension, ineligibility and voluntary

~ exclusion if required to audit contracts containing federal funds. x I I 17. The provider has a contingency plan to ensure services to cl ients

in the event it is unable to perform its duties. x I I x I I 18. The provider has signed and is in compliance with the Verification

of Employment Status Certification regarding the use of the E-Verify System. \ .I x I I

19. The provider is promoting the use of volunteers as prescribed in section 430.07 F.S. x I I

20. If the contract is for $1 million or more of goods or services, the provider has signed and is in compliance with the Certification -Regarding Scrutinized Companies Lists . x I I The provider has submitted and is in compliance with the

~ Background Screening Affidavit of Compliance. x I I 21.

22. The provider has signed and is in compliance with the HIPAA Business Associate Aqreement. ~i - ·>;;)! x I I

23 The provider has signed HIPAA Business Associate Agreements in place with all vendors and subcontractors . x I I

24. If applicable, the provider is in compliance with the provisions for usinq electronic records and siqnatures. I I I I x

C. ACCOUNTING Is there an accounting policy and procedures manual and is it

x I I x I I followed?

2. Does the provider have a financial management system capable of providing accurate accounting and grant data? x I I x I I

3 Is there a Chart of Accounts and is it maintained? x I I x I I

CFW 2014 Fiscal Monitoring Tool Page 2 of 7

4

5 6.a 6.b 7.a 7.b 7.c

8 9

10

11

AREA OF REVIEW

Does the Chart of Accounts provide for identifying program expenses & revenues separately? Are all accounting records adequately safeguarded from fire and

. theft? Does the provider have and use a sales tax exemption number?

. What is the sales tax exempt number?

. Is there a petty cash account? What is the amount?

. Are there written procedures for use of the petty cash account?

. Is the petty cash account reconciled monthlv? Bv whom?

. Are there written procedures for the use of bank accounts?

. Does someone periodically review insurance coverage before renewal? If so , who?

. Is interest earned from advance payments of general revenue and federal funds identified and returned to SCC?

. Are all ADl/CCE Co-Payment fees upon receipt recorded in accounting records, deposited into an interest bearing account (if required), and used to provide additional program services?

D. SUBCONTRACTS AND ASSIGNMENTS Have all subcontracts and/or assignments been reviewed and received prior written approval from SCC?

2 The provider has written documentation determining if the subcontractor is a vendor as defined in section 215.97, F.S., or OMB A-133, subpart B, section .21 O?

3 Has the provider developed a policy regarding frequency/type of administrative monitoring to ensure compliance and accountability of subcontractors with state and federal requirements?

4 Are administrative monitoring reports issued to subcontractors within 45 days of the desk review or on-site visit?

5.a Did the provider follow up on administrative monitoring issues with subcontractors in a timely manner and were all issues resolved?

5.b . Where any disallowed costs or paybacks from subcontractors reported?

E. REVIEW AND AUDIT 1. Was an inde endent audit done in the last ear? 2. Was the audit received in a timely manner by SCC?



Policy/Proc Practice YES NO YES NO N/A COMMENTS

x x

x x x x '·' ·'''

'·,· \;•fJ• - ''"""' 85-8012527664C-O expires 04/30/2019 ., '

x x $200 at both locations

x x x x Bookkeeper x x

x x Executive Director, Finance Director, Operations Manager

x No Advances

x ADl/CCE Co-Pay

I I I I x No subcontracts with SCC Funds

I I I I x

I I I I x

I I I I x

I I I I x

I I I I x

x 9/30/2013 x 6/24/2014

Page 3 of7

3

4 5

AREA OF REVIEW

Is a single audit conducted in accordance with OMB Circular A-133 and section 215.97 F.S. required? Did the last audit yield any findinqs? If so , were they corrected?


Policy/Procl Practice YES NO I YES NO N/A COMMENTS

i(\~ } '" x ~i;.!'; r,.:. x .,,, ;;. ... x

F. PROPERTY AND EQUIPMENT (If item E.3. is YES, SCC may rely on the provider's auditors for items reviewed in this section.) 1 Are there written procedures for recording property and

equipment? x I I x I I 2. Is the property ledger maintained so that any item of property can

always be located and identified? x I I x I I Per auditors 3. Are property records maintained listing a description of the

property, serial number, fund ing source , date of purchase , unit cost, location condition , transfer, replacement or disposition of the property? x I I x I I Per auditors

4. Is a complete physical inventory of all property and equipment made bi-annually? x I I x I I Per auditors

5. Are retirements and disposals properly approved and recorded? x I I x I I Per auditors

6. Is approval received from SCC prior to purchasing equipment with sec program funds? x I I x I I

7. Was equipment purchased with SCC program funds physically identified and located? x I I x I I

8. Is approval received from SCC prior to disposing of equipment purchased with sec program funds? x I I x I I

9. Does the provider comply with the Department of Elder Affairs procedures for purchasing Information Technology Resources (ITR)? t Fi·.•:···t;1:t'"'~~1 x I I

G. PURCHASING (If item E.3. is YES, SCC may rely on the provider's auditors for items reviewed in this section.) 1

2

3

4 5

6

Are there written procedures for purchasing and are they followed? Is the provider purchasing products or materials with recycled content in accordance with section 403.7065 and 287.045, F.S.?

Do procedures encourage fair and open competition and promote diversity of subcontractors or vendors? Is there a competitive biddinq procedure? Are bid dispute procedures in place and included in bid packets?

Is noncompetitive procurement and use of sole source justified and documented reflecting that it was not feasible to contract under competitive bid procedures in accordance with 287, F.S.?


x I I x I I Per auditors






Page 4 of 7

7.

8.

9. 10. 11 .

AREA OF REVIEW

Are there steps taken to ensure the best price for merchandise or services? Is there separation between authorizing , recording , and custody of merchandise purchases? Is immediate control established at delivery? Are procedures used to ensure what is ordered is received? Is the Minority Vendor Reoort submitted auarterlv?


Policy/Proc Practice YES NO YES NO N/A COMMENTS

x x Per auditors

x x Per auditors x x Per auditors x x Per auditors

lb ' id : .. ,.;;.;;.;:. x

H. CASH DISBURSEMENTS (If item E.3. is YES, SCC may rely on the provider's auditors for items reviewed in this section.) 1.

2. 3. 4.

5. 6.

7.

8.

9

10 11 12

13

14 15

Are there written cash disbursement procedures and are they followed? Are authorizing and recording functions separated? Are spoiled and/or voided checks accounted for orooerlv? Are disbursements supported by appropriate documentation (invoices/receipts)?

Are invoices and supporting papers canceled upon payment? Is reimbursement requested only for allowable expenditures as defined by state and federal laws and regulations?

Is the provider complying with section 112.061 F.S., or has stricter policies, regarding business travel reimbursement?

Are ledgers/journals reconciled to bank statements on a monthly basis? Is the bank statement opened by a different person other than the staff member that processes the payables?

Are the bank reconciliations current? When not in use, are checks secured? Is surplus cash generated from previous contracts tracked separately and used as program income?

If units were incorrectly charged to the contract(s) or the provider has been overpaid , did the provider arrange to reimburse sec immediately upon discovery by the provider, sec, or the provider's independent auditor?

Are general ledger control totals maintained? Are accounts payable reconciled to the general ledger monthly?


x x Per auditors x x Per auditors

x x Per auditors

x x Per auditors

x x Per auditors


;;y;;:,':(" :1•:.,;.,;;,;(}l x No sumlus cash

'..C-ic;<: ;"J;; •c :·il1~ x x x Per auditors

x x Per auditors

I. RECEIVABLES/REVENUE (If item E.3. is YES, SCC may rely on the provider's auditors for items reviewed in this section.) 1.1 Are there written procedures for NR and cash receipts? j X j j X j j j Per auditors 2. IAre all checks stamped "For Deposit Only" upon receipt? x x Per auditors

CFW 2014 Fiscal Monitoring Tool Page 5 of 7

AREA OF REVIEW

3. Are records of all de osits maintained? 4. Are validated deposit tickets or other bank issued documentation

obtained for each deposit made? 5. Are all cash recei ts immediate! recorded in the books? 6. Are accounts receivable reconciled to the general ledger

month Iv?

J. IN-KIND MATCH/PROGRAM INCOME 1. Is documentation maintained for match?

1.a. For CCE, are voluntary contributions used to meet local match reauirements or reported as proaram income?

1.b. I For OAA, are voluntary contributions used for program income and not for cost sharing or match requirements?

2.a. Is Pro ram Income documentation maintained? 2.b. Has the documentation been verified?

K. BUDGETS 1.a. 1.b. 2.a.

2.b.

2.b.1.

Is a budqet maintained and compared to actual? By Whom? Not-For-Profits: Are reports prepared for the Board of Directors which show the budget, monthly & YTD financial status? Governmental Entities: Are reports prepared for the Board of County Commissioners which show the budget, monthly & YTD financial status of the department receiving sec funds? If not, how is budget, monthly & YTD financial funding reported?


Policy/Proc Practice YES I NO YES I NO N/A x I x I Per aud itors

x I x I Per auditors x I x I Per auditors

x I x I Per auditors

' ~ ~ x ~ ~ leash Match

x

x x x

x I I x I I < E·.' t~":!t:rn . .· t <,Zl',1ll J'<W,!1' Finance Director

x I I x I I

I I I I x k·~4;~{J •. ·· ·<:>il·" ~·;;: ,,iJ!'.1"1"·'j

L. PAYROLL (If item E.3. is YES, sec may rely on the provider's auditors for items reviewed in this section.) 1 2

3

4

5 6 7

Are there written payroll procedures? Are authorization of payroll , recording the payroll , and disbursing the payroll checks separate functions?

Are steps taken to guard against paying checks to improper or fictitious employees?

Do procedures ensure that the total dollar amount of payroll is verified and posted?

Are employment records kept separate from payroll? Do all employees use time sheets? Is the provider current with the payment of all payroll taxes?


x I I x I I Outsourced to ADP

x x Per auditors

x x Per auditors

x x Per auditors

x x Per auditors x x

Per auditors

Page 6 of 7

COMMENTS

AREA OF REVIEW

M. SYSTEMS MANAGEMENT

2

3

4

5

Does the provider maintain written policies and procedures for systems management? Does the provider maintain staff with knowledge of information systems and GIRTS?

Are there procedures in place to maintain system security?

Does the provider adhere to the agency's computer use and social media oolicies? Does the provider maintain a system for routine back up of data and software to recover from losses or outages of the computer system in accordance with 44-4.070, Florida Administrative Code?

N. CIRTS 1. Is the provider current on all data entry required for the Client

2

3. 4.

Information, Registration and Tracking System (CIRTS)? Are clients served during the contract year active and authorized to receive services? Does the provider validate data in CIRTS on a monthly basis? Does the provider maintain alternate plans for capturing and reporting data if CIRTS is down for an extended period of time?

0. UNIT RA TE TRACKING

2

3

4

5

6

7

Are units reported on monthly invoices accurate and consistent with GIRTS, internal trackinq reports , and service loqs? If applicable, are signed service delivery records available to validate client receipt of services?

Are contract expenditure rates and unit achievement levels appropriate for this point in the contract year?

Does the provider utilize the monthly Surplus/Deficit Report to monitor contract achievement levels and implements corrective action as needed? Does the provider frequently monitor the actual cost of a unit of service and implement corrective action as needed? Does the provider submit required reports on a timely basis? Are the required reports accurate and mathematically correct?



Policy/Proc Practice YES I NO YES I NO NIA COMMENTS

x x Non-registered service for 111-8, SCC does date entry for 111-

x E

x x

x x

x x Daily, offsite

Non-registered service for 111-B, SCC does data entry for Ill-x I I x I I E

x I I x I I Required for 111-E onlv, SCC does the data entrv I I I I x

x I I x I I

x x

x x

x x

x x

x x Uses DOEA Functional Expense Statement in the audit .. bi:~i\'4 x ~f;cj x

Page 7 of 7

SENIOR CONNECTION CENTER, INC. Page 1 of 1

FISCAL MONITORING TOOL

AGENCY: The Centre for Women, Inc. MONITORS: Deborah Heckaman, Phil Hollister

PROGRAM: OAA Title 111-B DATE: June 5, 2015

SERVICE(S): Housing Improvement

MONTH(S): August, 2014

[YESTr'fo-I N/A 1 coMMENTs 1

PART II. UNIT RECONCILIATION 1.a. IAre units reflected on provider invoices supported by internal

documentation? 1.b. I Internal documentation includes (list) :

1.c. I ls internal documentation adequate, authorized, easy to follow, and accurate?

1.d. !Are service delivery records signed by the client, or are other sec approved methods maintained, to document delivery of service to a client?

1.e. I For the monitoring, was internal documentation organized by the month in which it was billed?

1.f. I ls there an audit trail to support any discrepancies between oriainal invoices and internal documentation?

2. IAre subcontractor invoices reconciled monthly to provider invoices?

Do clients and units in CIRTS verify to provider documentation:

3.a.

x

x Clients sign work order after work completed

x By month in client file

x

x

1--~~~~~~~~~~~~~~~~~--=~-,-~---::-t--~----r~~-r---:-:-----t"'."-:-~~-,-~-,-~,--~~~~~~~~~~~~~

3.b. Enrollments? I I X !Non-registered service 3.c. Services? 1 1

.. • • •

3.d. i---~~~~~~~~~~~~~~~~~~~=-----::--'"----:---=:-t--~-;~~-r---:-:--r:--:--~""""--:"-:-~-:--~-:-~~~~~~~~~~~~~--1

3.e. Enrollments? X Non-re istered service 3. f. Services? X Non-re istered service

OTHER:




PROGRAM: OAA Title 111-B DATE: June 5, 2015

SERVICE(S): Material Aid


r vEs 1 No 1 "''A 1 coMMENTs 1

PART II. UNIT RECONCILIATION 1.a. Are units reflected on provider invoices supported by internal x

documentation? 1.b. Internal documentation includes (list) : .~\·Z~~ . -~k

·~··x:~,~~··1 ~~~ 1.c. Is internal documentation adequate, authorized, easy to follow, x

and accurate?

1.d. Are service delivery records signed by the client, or are other x sec approved methods maintained, to document delivery of service to a client?

1.e. For the monitoring, was internal documentation organized by the x month in which it was billed?

1.f. Is there an audit trail to support any discrepancies between x original invoices and internal documentation?

2. Are subcontractor invoices reconciled monthly to provider x invoices?

Do clients and units in CIRTS verify to provider documentation :

3.a. - 1

3.b. Enrollments? X I Non-reoistered service I 3.c. Services? · · · ·

- .. ·- -·--- ,.,._, .. :; · ;; .~; '

3 . d . 1--~~~~~~~~~~~~~~~~~~.....:...C"'--"-...i:..,;_;-'--+-~--+~~-+-~---+----'--'---'-~~~~~~~~~~~~~~~~~--< 3.e. Enrollments? X istered service 3.f. Services? X istered service

OTHER:




PROGRAM: OAA Title 111-E DATE: June 5, 2015

SERVICE(S): Housing Improvement


I YES I NO I N/A I COMMENTS I PART II. UNIT RECONCILIATION

1.a. IAre expenditures reflected on provider invoices supported by internal documentation?

1.b. I Internal documentation includes (list):

1.c. I ls internal documentation adequate, authorized , easy to follow, and accurate?

1.d. IAre service delivery records signed by the client, or are other sec approved methods maintained, to document delivery of service to a client?

1.e. I For the monitoring, was internal documentation organized by the month in which it was billed?

1.f. I ls there an audit trail to support any discrepancies between oriainal invoices and internal documentation?

2. IAre subcontractor invoices reconciled monthly to provider invoices?

Do clients and units in GIRTS verify to provider documentation:

x

x

x

x

x

Client files, work order forms, work record log sheet, monthly summary

Clients sign work order after work completed

By month in client file

3.a. --· _ .-·-·.. . . . ·-·. --.-·· __ 3.b. Enrollments? I I X ISCC does data entry for GIRTS 3.c. Services? I I X ISCC does data entrv for GIRTS

Do clients and units in provider documentation verify to GIRTS:

3.d. Care plan? X Not required 1

3.e. Enrollments? x sec does data entry for GIRTS I 3.f. Services? X SCC does data entry for GIRTS I

OTHER:

connection center inc. '01 ir aging disabi r … center inc. '01 ir aging & disabi r...

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