FEDERAL GRANTS MANAGEMENT FOR HEALTH CENTERS

Size: px
Start display at page:

Download "FEDERAL GRANTS MANAGEMENT FOR HEALTH CENTERS"

Transcription

1 FEDERAL GRANTS MANAGEMENT FOR HEALTH CENTERS MISSION: ACHIEVEMENT Operational Excellence Alabama Primary Health Care Association October 5, 2017 Presenter: Adrienne Hurtt

2 Introduction Adrienne Hurtt, CEO NEVAEH Healthcare Revenue Management Nevaeh Healthcare Revenue Management 2

3 Objectives Understand the purpose of grants management Understand Financial Integrity Under how and when to refer to the new HRSA Compliance Manual Understand Federal reporting requirements FFR PMS Single Audit Live review of PMS and FFR Nevaeh Healthcare Revenue Management 3

4 DIVISION OF FINANCIAL INTEGRITY

5 HRSA DFI Purpose HRSA s Division of Financial Integrity (DFI) uses the 17 management control areas, detailed below, to: Complete Financial Capability Reviews (FCR) of new and prospective grant recipients (recipients) that expend less than $750,000 a year in federal awards and are exempt from federal audit requirements, and targeted recipients that have single audits but were determined by HRSA to be at risk of having inadequate financial management systems or financial instability; Provide recipients with a guide to ensure their existing accounting and personnel policies and procedures (P&P) include the necessary controls that conform to the prescribed standards in 45 CFR 75; Ensure recipient compliance with single audit requirements and audit recommendations relating to inadequate P&P; and Ensure recipients that receive periodic monitoring or site visits have adequate P&Ps. Nevaeh Healthcare Revenue Management 5

6 17 Control Areas for HRSA 1. Cash Management The recipients must maintain written P&Ps to minimize the time elapsing between the transfer of funds from the Payment Management System (PMS) and the disbursement of those funds by the recipient. The written P&Ps must reference the process for drawdowns from PMS under HHS awards, and: a. Be limited to the minimum amounts needed to cover allowable project costs; b. Be timed in accordance with the actual immediate cash requirements of carrying out the approved project; and c. Not be made to cover future expenditures. Nevaeh Healthcare Revenue Management 6

7 Control Areas (cont.) 2. Annual Audits The P&Ps must require: a. The preparation of the Schedule of Expenditures of Federal Awards (SEFA) and subsequently determining if an audit is required to be performed in accordance with the Single Audit Act for fiscal years (FY) with expenditures under federal awards of $750,000 or more; b. Selecting and engaging an audit firm to conduct the annual audit; and c. Reports on these audits be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt or nine months after the FY s end. Nevaeh Healthcare Revenue Management 7

8 Control Areas (cont.) 3. Accounting System The P&Ps must include a detailed description of the accounting system(s), including: a. The ability to report revenue and expenditures separately by federal program; b. Identification in its chart of accounts of all federal awards received and expended and under which federal program; and c. The process of maintaining records pertaining to the source and application of receipts and disbursements, federal awards, authorizations, obligations, unobligated balances, assets, expenditures, and income and interest which must be supported by source documentation. Nevaeh Healthcare Revenue Management 8

9 Control Areas (cont.) 4. Bank Statements - The P&Ps must: a. Prohibit the individual reconciling the bank statements from opening them; b. Require bank statements be opened and reviewed by a recipient official that is not authorized to sign checks (i.e. treasurer, president, etc.), but who is familiar with its financial activities; c. Require bank statements be reconciled in a timely manner by someone not authorized to sign checks; d. Require the reconciliation be approved by a recipient official outside the payment process but familiar with the financial activities; and e. Define timely (i.e. within 14 days, etc.) if adequate segregation of duties is not possible due to limited staffing, the recipient must document the key bank reconciliation controls that are in place and personnel responsible in the process. Nevaeh Healthcare Revenue Management 9

10 Control Areas (cont.) 5. Disbursements/Procurement The P&Ps must require: a. Documentation be maintained to support all disbursements and describe how; b. Disbursements be pre-approved and indicate by whom for both small and large dollar purchases; c. Expenditures be reasonable and explain how this should be accomplished (bids, quotes, etc.); d. Blank checks be safeguarded and define how; e. Segregation of duties over creation of vendor accounts/making payments via Electronic Fund Transfer methods and define how; and f. The dollar threshold for determining signatures on checks and designated organization officials authorized to sign checks. Nevaeh Healthcare Revenue Management 10

11 Control Areas (cont.) 6. Matching or Cost Sharing The P&Ps must include the requirement that matching or cost sharing contributions (including cash and third party in-kind) be: a. Verifiable from the recipient's records; b. Not included as contributions for any other federallyassisted project or program; c. Necessary and reasonable for proper and efficient accomplishment of the project or program objectives; d. Not paid by the federal government under another award (except where authorized by federal statute to be used for cost sharing or matching); and e. Allowable and provided for in the approved budget. Nevaeh Healthcare Revenue Management 11

12 Control Areas (cont.) 7. Consultants and Contractors The P&Ps must: a. Describe the nature and scope of services that may be outsourced; b. Require in-house capabilities be evaluated before obtaining external assistance; c. Describe the selection process; d. Describe the method for ensuring all procurement transactions are conducted in a manner, which provides full and open competition to the maximum extent practical; To ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft grant applications, or contract specifications, requirements, statements of work, invitations for bids and/or requests for proposals, will be excluded from competing for such procurements. e. Describe the method for ensuring costs and fees are reasonable; and f. Require that, prior to selecting a new consultant or contractor, the Excluded Parties List System, within the System for Award Management (SAM) at be checked to ensure the individual or recipient is not prohibited from receiving federal funds. Nevaeh Healthcare Revenue Management 12

13 Control Areas (cont.) 8. Expenditure Analysis The P&Ps must describe: a. The ability to compare expenditures with budget amounts for each award to ensure total costs do not exceed the amounts budgeted for the grant period; and b. The manner in which significant variances between actual and budgeted expenditures are resolved and documented. Nevaeh Healthcare Revenue Management 13

14 Control Areas (cont.) 9. Indirect Costs If applicable, the P&Ps must describe: a. Existing or planned indirect cost rates and the type of rate used as well as both the content of pooled expenses and the type of allocation base used; b. If all costs are direct, the method used to allocate costs benefiting multiple cost objectives to each cost objective; c. How and when the rate proposal is prepared, submitted and personnel responsible; and d. The approval process of indirect cost rate reimbursement, matching or cost sharing. Nevaeh Healthcare Revenue Management 14

15 Control Areas (cont.) 10. Credit Cards The P&Ps must: a. Describe how credit card use is controlled; b. List personnel and purchasing agents authorized to have and use credit cards; c. Require all expenditures be pre-approved; d. Limit individual amounts and types of expenditures that may be incurred; e. Prohibit personal expenditures; and f. Require receipt submission for review and comparison with credit card statements. Nevaeh Healthcare Revenue Management 15

16 Control Areas (cont.) 11. Timekeeping The P&Ps must: a. Describe timekeeping controls and plans to monitor compliance with federal statutes, regulations, and the terms and condition of the federal award; b. Describe the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personnel activity reports (timesheets), prepared after-the-fact, that include the total activity for which employees were compensated; and c. State that Timesheets must be certified as accurate by either the employee or a supervisor familiar with the employee's activities. d. Non-profit organizations cannot charge salary and wages to federal awards based on budget estimates. However, States, Local or Indian Tribal Governments may allocate salary and wages charges to federal awards based on budget estimates, other distribution percentages, or use a substitute system if certain conditions are met in 45CFR Nevaeh Healthcare Revenue Management 16

17 Control Areas (cont.) 12. Travel The P&Ps must: a. Describe programmatic requirements for travel (i.e. budget for travel, restrictions for travel on specific programs); b. Require travel other than local mileage be pre-approved by a recipient approving official; c. Require all travel be reasonable and describe how this is determined; d. Limit mileage, meals and incidentals, and lodging charged to federal programs to the rates published in the Federal Travel Regulations, unless otherwise justified; e. Limit airfare to coach and car rental to mid-sized, unless otherwise justified; and f. Reimburse travel costs based on expenditures reports or the like listing each cost individually along with original receipts. Nevaeh Healthcare Revenue Management 17

18 Control Areas (cont.) 13. Property Control The P&Ps must require: a. Property records be maintained that include a description, cost, purchase date, source of funding, location, and condition of each property item; b. Periodic physical inventories be taken and reconciled to the property records no less frequently than every other year; c. Property purchased with Government funds be tagged; d. Property be safeguarded to prevent loss or theft and describe how; and e. Disposition requirements for property obtained with federal funds Nevaeh Healthcare Revenue Management 18

19 Control Areas (cont.) 14. Conflict of Interest Recipients must establish P&Ps to prevent employees, consultants, members of governing bodies, and others involved in grant-supported activities from using their positions for purposes that are, or give the appearance of being, motivated by a desire for private financial gain for themselves or others, such as those with whom they have family, business, or other ties. The P&Ps must: a. Address the conditions under which outside activities, relationships, or financial interests are proper or improper; b. Provide for advance notification of outside activities, relationships, or financial interests to a responsible organizational official; c. Include a process for notification and review by the responsible official of potential or actual violations of the standards; and d. Specify the nature of penalties that may be imposed for violations. Nevaeh Healthcare Revenue Management 19

20 Control Areas (cont.) 15. Mandatory disclosures The P&Ps must: 1. Include a process to disclose, in a timely manner, in writing to HHS all violations of federal criminal law, involving fraud, bribery, and gratuity violations potentially affecting the award. 2. If applicable, address all other standard terms in the NOA (i.e., Civil Rights Act of 1964 (Title VI), human trafficking, etc.). Nevaeh Healthcare Revenue Management 20

21 Control Areas (cont.) 16. Allowability of Costs The P&Ps must address the allowability of costs per the specific program or source such as the Funding Opportunity Announcement: a. To be allowable under a federal award, costs must be reasonable, allocable, and adequately documented; b. A cost is reasonable if it does not exceed what a prudent person would incur under similar circumstances; c. A cost is allocable to a federal award to the extent the goods or services benefited the program; and d. A cost is adequately documented if it is supported by accounting records and source documentation such as purchase orders, vouchers, invoices, payroll allocation reports, payroll summaries, timesheets, etc. Nevaeh Healthcare Revenue Management 21

22 Control Areas (cont.) 17. Program Income The P&Ps must: a. Limit the use of program income relating to projects financed with federal funds to one or more of the following: I. Furthering the eligible project or program objectives; II. III. Financing the non-federal share of the project or program; or Deducting it from the total federal share of project or program allowable costs. b. Detail how the program income is calculated and under what conditions the program income is to be used. Nevaeh Healthcare Revenue Management 22

23 HRSA COMPLIANCE MANUAL NEVAEH Healthcare Revenue Management

24 HRSA Compliance Manual ercompliancemanual.pdf Nevaeh Healthcare Revenue Management 24

25 Overview The Health Resources and Services Administration s (HRSA) Bureau of Primary Health Care (BPHC) is responsible for effective and efficient oversight of the Health Center Program. This includes ensuring that health centers comply with applicable statutory and regulatory requirements for the Health Center Program. The Health Center Program Compliance Manual serves as a streamlined and consolidated resource to assist health centers in understanding and demonstrating compliance with Health Center Program and Federal Torts Claims Act program requirements. Nevaeh Healthcare Revenue Management 25

26 Chapter 15: Financial Management and Accounting Systems Requirements 1. The health center must maintain effective control over, and accountability for, all funds, property, and other assets in order to adequately safeguard all such assets and ensure that they are used solely for authorized purposes. 2. The health center must develop and utilize financial management and control systems in accordance with sound financial management procedures which ensure at a minimum: 3. The fiscal integrity of grant financial transactions and reports; and 4. Ongoing compliance with Federal statutes, regulations, and the terms and conditions of the Health Center Program award or designation. Nevaeh Healthcare Revenue Management 26

27 Requirements (cont.) 5. The health center s financial management system must specifically identify in its accounts all Federal awards, including the Federal award made under the Health Center Program, received and expended and the Federal programs under which they were received (see 45 CFR ). This financial management system must also provide for all of the following: 6. Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements (see 45 CFR and ); 7. Records that identify the source (receipt) and application (expenditure) of funds for federallyfunded activities. These records must contain information pertaining to Federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income, and interest, and be supported by source documentation (see: 45 CFR (b)(3)); 8. Written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center (see 45 CFR ); 9. Written procedures for assuring that expenditures of Federal award funds are allowable in accordance with the terms and conditions of the Federal award and with the Federal Cost Principles (see 45 CFR Part 75 Subpart E). Nevaeh Healthcare Revenue Management 27

28 Requirements (cont.) 10. A health center that expends $750,000 or more in Federal awards during its fiscal year must have a single or programspecific audit conducted for that year in accordance with the provisions of 45 CFR Part 75 Subpart F. 11. The health center must use any non-grant funds as permitted under section 330, and may use such funds for such other purposes as are not specifically prohibited under section 330, if such use furthers the objectives of the [health center] project. Nevaeh Healthcare Revenue Management 28

29 Demonstrating Compliance A health center would demonstrate compliance with these requirements by fulfilling all of the following: a. The health center has and utilizes a financial management and internal control system that reflects Generally Accepted Accounting Principles (GAAP) for private non-profit health centers or Government Accounting Standards Board (GASB) principles for public agency health centers and that ensures at a minimum: 1. Health center expenditures are consistent with the HRSA-approved total budget and with any additional applicable HRSA approvals that have been requested and received; 2. Effective control over, and accountability for, all funds, property, and other assets associated with the Health Center Program project; 3. The safeguarding of all assets to assure they are used solely for authorized purposes in accordance with the terms and conditions of the Health Center Program award/designation; and 4. The capacity to track the financial performance of the health center, including identification of trends or conditions that may warrant action by the organization to maintain financial stability. Nevaeh Healthcare Revenue Management 29

30 Demonstrating Compliance (cont.) The health center s financial management system is able to account for all Federal award(s) (including the Federal award made under the Health Center Program) in order to identify the source (receipt) and application (expenditure) of funds for federally funded activities in whole or in part. Specifically, the health center s financial records contain information and related source documentation pertaining to authorizations, obligations, unobligated balances, assets, expenditures, income, and interest under the Federal award(s). The health center has written procedures for: a. Drawing down Federal award funds in a manner that minimizes the time elapsing between the transfer of the Federal award funds from HRSA and the disbursement of these funds by the health center; and b. Assuring that expenditures of Federal award funds are allowable in accordance with the terms and conditions of the Federal award and with the Federal Cost Principles in 45 CFR Part 75 Subpart E. Nevaeh Healthcare Revenue Management 30

31 Demonstrating Compliance (cont.) The health center determines which accounting software and related systems to use for financial management. The health center determines the type, frequency, and format of financial reports used to support the board and the key management staff s ability to carry out its oversight responsibilities. The health center determines which specific actions to take in response to negative financial trending and its method for monitoring the results of those actions. Nevaeh Healthcare Revenue Management 31

32 Chapter 17: Budget Requirements The health center must develop an annual budget that: 1. Identifies the projected costs of the Health Center Program project; 2. Identifies the projected costs to be supported by Health Center Program [award] funds, consistent with Federal Cost Principles1 and any other requirements or restrictions on the use of Federal funding; and 3. Includes all other non-federal revenue sources that will support the Health Center Program project, including: a. State, local, and other operational funding; and b. Fees, premiums, and third-party reimbursements which the health center may reasonably be expected to receive for its operation of the Health Center Program project. The health center must submit this budget annually by a date specified by HRSA for approval through the Federal award or designation process. Nevaeh Healthcare Revenue Management 32

33 Chapter 16: Billing & Collections Requirements The health center must prepare a schedule of fees for the provision of its services consistent with locally prevailing rates or charges and designed to cover its reasonable costs of operation. The health center must assure that any fees or payments required by the center for health care services will be reduced or waived in order to assure that no patient will be denied such services due to an individual s inability to pay for such services. The health center must establish systems for eligibility determination and for billing and collections [with respect to third party payors]. The health center must make every reasonable effort to enter into contractual or other arrangements to collect reimbursement of its costs with the appropriate agency(s) of the State which administers or supervises the administration of: 1. A State Medicaid plan approved under title XIX of the Social Security Act (SSA) [42 U.S.C. 1396, et seq.] for the payment of all or a part of the center's costs in providing health services to persons who are eligible for such assistance; and 2. The Children s Health Insurance Program (CHIP) under title XXI of the SSA [42 U.S.C. 1397aa, et seq.] with respect to individuals who are State CHIP beneficiaries. Nevaeh Healthcare Revenue Management 33

34 Billing & Collections (cont.) The health center must make and continue to make every reasonable effort to collect appropriate reimbursement for its costs on the basis of the full amount of fees and payments for health center services without application of any discount when providing health services to persons who are entitled to: 1. Medicare coverage under title XVIII of the SSA [42 U.S.C et seq.]; 2. Medicaid coverage under a State plan approved under title XIX of the SSA [42U.S.C et seq.]; or 3. Assistance for medical expenses under any other public assistance program (for example, CHIP), grant program, or private health insurance or benefit program. The health center must make and continue to make every reasonable effort to secure payment for services from patients, in accordance with health center fee schedules and the corresponding schedule of discounts. Nevaeh Healthcare Revenue Management 34

35 Chapter 9: Sliding Fee Discount Requirements The health center must operate in a manner such that no patient shall be denied service due to an individual s inability to pay. The health center must prepare a schedule of fees or payments for the provision of its services consistent with locally prevailing rates or charges and designed to cover its reasonable costs of operation and must prepare a corresponding schedule of discounts [sliding fee discount schedule (SFDS)] to be applied to the payment of such fees or payments, by which discounts are adjusted on the basis of the patient's ability to pay. The health center must establish systems for [sliding fee] eligibility determination. The health center s schedule of discounts must provide for: o A full discount to individuals and families with annual incomes at or below those set forth in the most recent Federal Poverty Guidelines (FPG) [100 percent of the FPG], except that nominal charges for service may be collected from such individuals and families where imposition of such fees is consistent with project goals; and o No discount to individuals and families with annual incomes greater than twice those set forth in such Guidelines [200 percent of the FPG]. Nevaeh Healthcare Revenue Management 35

36 FINANCIAL COMPLIANCE NEVAEH Healthcare Revenue Management

37 Financial Reporting for BOD and Management Standard Monthly Contract oversight report (sub-recipients and contracting agencies), critical indicator expectations/projections to actual experience, monthly and year to date Annual operating plan goals and objectives, projections to actual experience, current month and year to date Balance sheet and revenue and expenditure report, summary level and breakout by clinic site, department and/or program current month and year to date Budget variance reports, budget to actual, by clinic site, department and/or program current month and year to date Number of days cash on hand Federal drawdown, current month and year to date Encounters, budget to actual, by clinic site, department and/or program; and, new patient encounters current month, year to date, comparison to prior year Aged accounts receivable Aged accounts payable Nevaeh Healthcare Revenue Management 37

38 Financial Reporting for BOD and Management (cont.) Standard Quarterly Long range goals and objectives, projections to actual experience, current quarter and year to date Payor mix aggregate and by clinic location/department, budget to actual Percent of revenues from patient services versus grants, budget to actual Denial rate by payor source aggregate, by clinic site, department and/or program, by provider Appointment experience total volume, missed/canceled and walk-in experience by time of day and day of week Productivity by provider encounters by provider per hour, per month and year-to-date and number of RVUs associated with monthly encounters compared to budget Nevaeh Healthcare Revenue Management 38

39 Financial Reporting for BOD and Management (cont.) Financial Ratios and Other Performance Indicators 1. Current Ratio 2. Debt Management Ratio 3. Working Capital 4. Ratio of provider to other staff, current month and year to date 5. BPHC Performance Indicators/UDS site specific and state rollup 6. Coding levels for new and established patient office visits, by provider and aggregate for the center, compared to national norms Charges by provider Net revenue by provider Claims denials by provider Ratio of collections to salary dollars by provider Cost and average revenue per encounter, aggregate and by clinic location/department Cost per RVU, current month and year to date Nevaeh Healthcare Revenue Management 39

40 SINGLE AUDITS NEVAEH Healthcare Revenue Management

41 Single Audit Background on the federal law governing nonprofit audits The government passed the Single Audit Act of 1984 to ensure that those organizations receiving substantial federal funds use the funds in compliance with the federal government s funding requirements. The Act refers to a single audit because one of the objectives of the law is to replace the need for the federal government to audit the same non-governmental organization multiple times. The stated purpose of the law is to promote sound financial management of government funds by non-federal organizations, promote uniform guidelines for audits, and reduce burdens on government and nonprofits by promoting efficient and effective use of audit resources. The OMB explains it this way: "A single audit is intended to provide a cost-effective audit for non-federal entities in that one audit is conducted in lieu of multiple audits of individual programs." (Source: White House Office of Management and Budget) Nevaeh Healthcare Revenue Management 41

42 Single Audit (cont.) Subpart F, Audit Requirements, applies to audits of non- Federal entity fiscal years beginning on or after December 26, 2014 (the first fiscal year that begins after December 26, 2014). For a calendar year end entity, these requirement become effective for December 31, 2015 year end audits. A full comparison of audit requirements under OMB Circular A- 133 and Uniform Guidance Subpart F can be found here: Audit Requirements Comparison Chart (Source: COFAR). - See more at: Nevaeh Healthcare Revenue Management 42

43 Single Audit (cont.) The requirement for a nonprofit to conduct a Single Audit is triggered when a nonprofit receives federal funds from either one or several government funding sources (whether in the form of a government contract or a grant) AND when that nonprofit expends $750,000 or more in federal funding in a single year. Federal funding means either money that originated directly from the federal government, or funds that came to the nonprofit from a pass-through entity, such as a state or local government agency. This is called a subrecipient relationship. In determining the total amount of federal funds expended, funds directly from federal agencies, as well as those federal funds received from pass-through entities, such as state government or other non-federal recipients, are included. Nevaeh Healthcare Revenue Management 43

44 Single Audit (cont.) How is a single audit different from a regular independent audit? What is its scope? A single audit covers the entire scope of the organization s financial operations, ensuring that: The financial statements are presented fairly; The organization has an adequate internal control structure, and that; The organization is in compliance with any special government regulations/laws that apply to the specific type of federal funding the audit covers. Nevaeh Healthcare Revenue Management 44

45 Single Audit (cont.) A Single Audit is significantly more detailed than a regular independent audit. Compliance with the Single Audit Act requires nonprofit organizations and their auditors to conduct an audit in accordance with the new Uniform Guidance. Auditors performing Single Audits are required to receive a heightened level of certification in order to perform such audits. There are specific and higher levels of testing that must be done on expenses to ensure that the federal funds have been used properly, as well as documented and reported correctly in the nonprofit's financial statements. Additionally, auditors are required to verify compliance with regulations specific to the program or grant for which funds were expended. Nevaeh Healthcare Revenue Management 45

46 Single Audit (cont.) In order to be certain all federal funds are accounted for in determining whether you meet the threshold for a single audit, your auditor should obtain documentation from pass-through entities sufficient to determine whether any of the funds you received as payment for services were federal, and if so how much. The single audit must be completed and submitted in machine-readable format to the Federal Audit Clearinghouse either 30 days after receiving the auditor s report, or nine months after the end of the nonprofit s fiscal year, whichever comes earlier. The single audit also must be submitted to any pass-through entity, if applicable, and Copies of the audit report must be made available to the public. Nevaeh Healthcare Revenue Management 46

47 Single Audit (cont.) CFR Section (b) requires that a Single Audit must include a determination of whether the financial statements of the auditee are presented in accordance with generally accepted accounting principles. The costs of auditing the financial statements are allowable in-direct costs for nonfederal entities subject to the requirements of the Single Audit Act. Nevaeh Healthcare Revenue Management 47

48 Finance Internal Controls CEO/CFO team oversight Finance Committee Multiple Signatures/Authorizers Authority Thresholds/Levels Policies and Procedures Audit Fraud and Employee Theft Protection Internal audits on regular basis Other suggestions Nevaeh Healthcare Revenue Management 48

49 Other Compliance Areas Medicare (MC) Credit Balance Report Progress Reports Grant Quarterly Reporting Foundation Reporting Annual Reports Nevaeh Healthcare Revenue Management 49

50 Reports to Know FFR Federal Financial Report Due Annually, 90 days after year end PMS Payment Management System Due Quarterly for Drawdowns, at the end of the quarter Nevaeh Healthcare Revenue Management 50

51 Sample FFR Tutorial +Transactions#FFR-Transactions-TransactionSectionVideo Nevaeh Healthcare Revenue Management 51

52 OPEN DISCUSSION NEVAEH Healthcare Revenue Management

53 Contact Information Adrienne Hurtt Nevaeh Healthcare Revenue Management 53

National Association of Community Health Centers FOM / IT

National Association of Community Health Centers FOM / IT National Association of Community Health Centers FOM / IT FINANCIAL POLICY CONSIDERATIONS IN PREPARATION FOR HRSA SITE VISITS OCTOBER 29, 2017 David Fields BKD,LLP Partner Catherine Gilpin BKD, LLP Senior

More information

Updated 07/07/2018 ID 19, Page 1 of 6

Updated 07/07/2018 ID 19, Page 1 of 6 Requirement: Frequency: Due Date: Purpose Financial Management Requirements 2 C.F.R., part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; The U.S.

More information

SuperCircular and Budget and Accounting PIN

SuperCircular and Budget and Accounting PIN SuperCircular and Budget and Accounting PIN Presented by: Gil Bernhard, CPA October 31, 2015 HMA Overview New Federal Grants Management Requirements OMB SuperCircular Budget and Accounting PIN 2 New Federal

More information

HIV/AIDS Bureau, Division of Service Systems Monitoring Standards for Ryan White Part A and B Grantees: Part A Fiscal Monitoring Standards

HIV/AIDS Bureau, Division of Service Systems Monitoring Standards for Ryan White Part A and B Grantees: Part A Fiscal Monitoring Standards HIV/AIDS Bureau, Division of Service Systems Monitoring s for Ryan White Part A and B Grantees: Part A Fiscal Monitoring s Table of Contents Section A: Limitation on Uses of Part A funding Section B: Unallowable

More information

HIV/AIDS Bureau, Division of Metropolitan HIV/AIDS Programs National Monitoring Standards for Ryan White Part A Grantees: Fiscal Part A

HIV/AIDS Bureau, Division of Metropolitan HIV/AIDS Programs National Monitoring Standards for Ryan White Part A Grantees: Fiscal Part A HIV/AIDS Bureau, Division of Metropolitan HIV/AIDS Programs National Monitoring Standards for Ryan White Part A Grantees: Fiscal Part A Table of Contents Section A: Limitation on Uses of Part A funding

More information

10/30/2015 OBJECTIVES. CPAs & ADVISORS. Present an overview of the Super Circular. Contents of the Super Circular. Discuss Administrative Requirements

10/30/2015 OBJECTIVES. CPAs & ADVISORS. Present an overview of the Super Circular. Contents of the Super Circular. Discuss Administrative Requirements CPAs & ADVISORS experience direction // 2 CFR 200 UNIFORM GRANT GUIDANCE Presented by Andy Richards, CPA, Partner October 30, 2015 OBJECTIVES Present an overview of the Super Circular Contents of the Super

More information

Ohio Department of Education Perkins CTE Workshop January 21, 2014 MICHAEL BRUSTEIN, ESQ.

Ohio Department of Education Perkins CTE Workshop January 21, 2014 MICHAEL BRUSTEIN, ESQ. Ohio Department of Education Perkins CTE Workshop January 21, 2014 1 MICHAEL BRUSTEIN, ESQ. WWW.BRUMAN.COM MBRUSTEIN@BRUMAN.COM Agenda 1. Update on Reauthorization 2. Funding / Obligations 3. Allowable

More information

Uniform Grant Guidance Policies & Procedures

Uniform Grant Guidance Policies & Procedures Guidance related to the uniform grant guidance can be found in Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards: CFR 200 Full Text - ecfr Code of

More information

PART 200 UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS

PART 200 UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS PART 200 UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS 200.33 Equipment. Equipment means tangible personal property (including information technology systems)

More information

How to Prepare for The New EDGAR Auditing Requirements Tiffany R. Winters, Esq. Brustein & Manasevit April 2015

How to Prepare for The New EDGAR Auditing Requirements Tiffany R. Winters, Esq. Brustein & Manasevit   April 2015 Listen to audio overview here: https://meetny.webex.com/meetny/lsr.php?rcid=e28880f578fc4958b34178599f485530 How to Prepare for The New EDGAR Auditing Requirements Tiffany R. Winters, Esq. Brustein & Manasevit

More information

CHAPTER 11: FINANCIAL MANAGEMENT

CHAPTER 11: FINANCIAL MANAGEMENT CHAPTER 11: FINANCIAL MANAGEMENT CHAPTER PURPOSE & CONTENTS This chapter provides an overview of all of the requirements applicable to the financial management of the CDBG Program. Administrative and planning

More information

Compliance Risk Areas for Health Centers: A Financial Perspective. Marcie H. Zakheim Partner

Compliance Risk Areas for Health Centers: A Financial Perspective. Marcie H. Zakheim Partner Compliance Risk Areas for Health Centers: A Financial Perspective Marcie H. Zakheim Partner DISCLAIMER This training has been prepared by the attorneys of Feldesman Tucker Leifer Fidell LLP. The opinions

More information

Strengthening the Financial Core, Part I Karen White CPA KSW Healthcare Consulting Auburn, Alabama May 14, 2015

Strengthening the Financial Core, Part I Karen White CPA KSW Healthcare Consulting Auburn, Alabama May 14, 2015 Strengthening the Financial Core, Part I Karen White CPA KSW Healthcare Consulting Auburn, Alabama May 14, 2015 Fee schedule When was the last time the fees was updated? Method used to set the fees? Do

More information

IMPLEMENTATION QUICK START ACTION PLANNER. UNIFORM GUIDANCE - 2 CFR Parts 200 and 2900 COMPLETION. Policies and Procedures

IMPLEMENTATION QUICK START ACTION PLANNER. UNIFORM GUIDANCE - 2 CFR Parts 200 and 2900 COMPLETION. Policies and Procedures Policies and Procedures Develop or update financial and administrative policies and procedures to implement the requirements in the Uniform Guidance and OMB's approved exceptions for DOL. Obtain management

More information

POLICY INFORMATION NOTICE

POLICY INFORMATION NOTICE POLICY INFORMATION NOTICE DOCUMENT NUMBER: DRAFT FOR COMMENT DATE: July 9, 2012 DOCUMENT NAME: Clarification of Sliding Fee Discount Program Requirements TO: Health Center Program Grantees Federally Qualified

More information

Core Principles of Financial Management. Webinar 1

Core Principles of Financial Management. Webinar 1 Core Principles of Financial Management Webinar 1 1 Who Is Our Primary Audience? Our primary audience is grantees and subrecipients of five Multifamily Housing grant programs: Assisted Living Conversion

More information

FINANCIAL MANAGEMENT MANUAL

FINANCIAL MANAGEMENT MANUAL LAKE MICHIGAN AIR DIRECTORS CONSORTIUM FINANCIAL MANAGEMENT MANUAL This manual is the exclusive property of Lake Michigan Air Directors Consortium (LADCO) 2250 East Devon Avenue, Suite 250 Des Plaines,

More information

City of Spokane Spokane County

City of Spokane Spokane County Washington State Auditor s Office Financial Statements and Federal Single Audit Report City of Spokane Spokane County Audit Period January 1, 2008 through December 31, 2008 Report No. 1002267 Issue Date

More information

Grants Administrative Changes under the New EDGAR. Steven A. Spillan, Esq. Brustein & Manasevit February 2015

Grants Administrative Changes under the New EDGAR. Steven A. Spillan, Esq. Brustein & Manasevit   February 2015 Grants Administrative Changes under the New EDGAR Steven A. Spillan, Esq. Brustein & Manasevit www.bruman.com February 2015 1 The Importance and Structure of the New EDGAR Part 76 Part 3474 Part 200 Major

More information

Business Operating Procedures Manual & Uniform Guidance. Wednesday, April 18, 2018

Business Operating Procedures Manual & Uniform Guidance. Wednesday, April 18, 2018 Business Operating Procedures Manual & Uniform Guidance Wednesday, April 18, 2018 Uniform Guidance (UG) What is UG? The U.S. Office of Management and Budget (OMB) has consolidated eight of its existing

More information

Community Development Block Grant - Disaster Recovery (CDBG-DR)

Community Development Block Grant - Disaster Recovery (CDBG-DR) U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Community Development Block Grant - Disaster Recovery (CDBG-DR) P.L. 115-56 Financial Management and Grant Compliance Certification for States and s subject

More information

Uniform Guidance Overview

Uniform Guidance Overview Compliance Auditing Update NC Local Government Auditing, Reporting and Review June 14, 2016 Uniform Guidance Overview Course Objectives-Uniform Administrative Requirements, Cost Principles, and Audit Requirements

More information

21 st Century Community Learning Centers Program. Monitoring Document Fiduciary Responsibilities

21 st Century Community Learning Centers Program. Monitoring Document Fiduciary Responsibilities 21 st Century Community Learning Centers Program Monitoring Document Fiduciary Responsibilities Frances Aubuchon Budget Analyst 2 faubuchon@doe.k12.ga.us (404) 657-7144 August 24, 2010 GaDOE Strategic

More information

Programmatic and Fiscal Accountability Administrative Overview Ryan White Part A

Programmatic and Fiscal Accountability Administrative Overview Ryan White Part A Programmatic and Fiscal Accountability Administrative Overview Ryan White Part A June 13, 2011 Frances Hodge Project Officer Southern Services Branch Health Resources and Services Administration Department

More information

CROSSWALK OF FINANCIAL MANAGEMENT STANDARDS

CROSSWALK OF FINANCIAL MANAGEMENT STANDARDS CROSSWALK OF FINANCIAL MANAGEMENT STANDARDS 24 CFR Part 84 Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations and 24 CFR Part 85 Administrative Requirements

More information

FEDERAL SINGLE AUDIT

FEDERAL SINGLE AUDIT FEDERAL SINGLE AUDIT Uniform Guidance: Lessons learned post-implementation and continuing developments Presented by: Gil Bernhard, CPA Learning Objectives To summarize the changes created by Uniform Guidance

More information

SINGLE AUDIT UPDATE. Presented By Joel Knopp, CPA

SINGLE AUDIT UPDATE. Presented By Joel Knopp, CPA SINGLE AUDIT UPDATE Presented By Joel Knopp, CPA Session Covers Uniform Guidance Circular Components Single Audit Changes Auditee and Auditor Impact Scope of Audit under Uniform Guidance Florida Single

More information

Webinar 1 - Financial Management

Webinar 1 - Financial Management Webinar 1 - Financial Management PRESENTER: Welcome to the webinar on the core principles of financial management, presented by the US Department of Housing and Urban Development. Many of the ideas we

More information

PART 6 - INTERNAL CONTROL

PART 6 - INTERNAL CONTROL PART 6 - INTERNAL CONTROL INTRODUCTION The A-102 Common Rule and OMB Circular A-110 (2 CFR part 215) require that non-federal entities receiving Federal awards (i.e., auditee management) establish and

More information

Series 6000: Administration and Management Support Procedure Federal Cash & Financial Management, Allowable Costs, and Procurements 6101P

Series 6000: Administration and Management Support Procedure Federal Cash & Financial Management, Allowable Costs, and Procurements 6101P Federal Cash & Financial Management The District may draw federal funds using a reimbursement or advance payment method. Reimbursement Payment Method For reimbursements of federal funds, the District will:

More information

Programmatic and Fiscal Accountability Administrative Overview Ryan White Part B

Programmatic and Fiscal Accountability Administrative Overview Ryan White Part B Programmatic and Fiscal Accountability Administrative Overview Ryan White Part B June 6, 2011 Frances Hodge Project Officer Southern Services Branch Health Resources and Services Administration Department

More information

UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS

UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS OMB CIRCULAR A-133, SINGLE AUDIT REPORT YEAR ENDED DECEMBER 31, 2010 WITH INDEPENDENT AUDITORS REPORT OMB CIRCULAR A-133, SINGLE AUDIT REPORT YEAR ENDED DECEMBER 31, 2010 WITH INDEPENDENT AUDITORS REPORT

More information

Florida MIECHV Initiative Provider Fiscal Policy Manual

Florida MIECHV Initiative Provider Fiscal Policy Manual 2018 Florida MIECHV Initiative Provider Fiscal Policy Manual Florida MIECHV Initiative This project is supported by the Health Resources and Services Administration (HRSA) of the U.S. Department of Health

More information

Amy Roberts, Appalachian State University

Amy Roberts, Appalachian State University Amy Roberts, Appalachian State University Originally referred to as A-81, the Super Circular, or the Omni Circular Consolidates 8 previous Circulars All Federal funding agencies are required to implement

More information

Fiscal Management. 3.1 Chief School Financial Officer

Fiscal Management. 3.1 Chief School Financial Officer 3.1 Chief School Financial Officer III. The Board will appoint a Chief School Financial Officer (CSFO) to oversee the financial operations of the Board and to perform the duties of the position that are

More information

TEXOMA AREA PARATRANSIT SYSTEM, INC. AUDITED FINANCIAL STATEMENTS Year Ended September 30, 2014

TEXOMA AREA PARATRANSIT SYSTEM, INC. AUDITED FINANCIAL STATEMENTS Year Ended September 30, 2014 TEXOMA AREA PARATRANSIT SYSTEM, INC. AUDITED FINANCIAL STATEMENTS Year Ended September 30, 2014 TABLE OF CONTENTS September 30, 2014 PAGE INDEPENDENT AUDITOR S REPORT... 1 STATEMENT OF NET POSITION...

More information

South Carolina Department of Transportation Division of Intermodal & Freight Programs. Human Service Provider Compliance and Oversight Questionnaire

South Carolina Department of Transportation Division of Intermodal & Freight Programs. Human Service Provider Compliance and Oversight Questionnaire South Carolina Department of Transportation Division of Intermodal & Freight Programs Human Service Provider Compliance and Oversight Questionnaire Fiscal Year(s): July 1, 2016 present AGENCY NAME OFFICE

More information

Grants 101. Florida School Finance Officers Association. June, Slide 1

Grants 101. Florida School Finance Officers Association. June, Slide 1 Grants 101 Florida School Finance Officers Association June, 2016 Slide 1 Grant vs. Project/Subgrant Be cautious of references to the term Grant. When used in federal Uniform Grant Guidance (UGG), the

More information

2 CFR 200 UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR. Kirsten Rigg

2 CFR 200 UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR. Kirsten Rigg 2 CFR 200 UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS Kirsten Rigg WYDOT Internal Review 307-777-4252 kirsten.rigg@wyo.gov TRAINING OBJECTIVES Background

More information

The Importance of Sound Financial Policies and Procedures

The Importance of Sound Financial Policies and Procedures The Importance of Sound Financial Policies and Procedures Presented by Michael Holton Holton Healthcare Consulting, Inc. Raleigh, NC mholton@holtonhealthcare.com www.holtonhealthcare.com 0 Understand the

More information

Conformity with GAAP is essential for consistency and comparability in financial reporting.

Conformity with GAAP is essential for consistency and comparability in financial reporting. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) & FINANCIAL ACCOUNTING STANDARD BOARD (FASB) The term generally accepted accounting principles refer to the standards, rules, and procedures that serve as

More information

Welcome Packet for New Johns Hopkins University Subrecipients Receiving Cost-Reimbursable Federal Subawards

Welcome Packet for New Johns Hopkins University Subrecipients Receiving Cost-Reimbursable Federal Subawards Welcome Packet for New Johns Hopkins University Subrecipients Receiving Cost-Reimbursable Federal Subawards Dear Subrecipient, As the recipient of a federal cost reimbursable subaward from Johns Hopkins

More information

Office of Head Start Monitoring Protocol

Office of Head Start Monitoring Protocol Office of Head Start Monitoring Protocol Fiscal Integrity Guides October 7, 2013 October 7, 2013 Table of Contents Interviews... 1 Fiscal Officer Interview... 1 Agreements... 1 Compensation... 1 Credit

More information

Subgrantee Monitoring and Risk Assessment Principles. Brian Sass, OVC

Subgrantee Monitoring and Risk Assessment Principles. Brian Sass, OVC Subgrantee Monitoring and Risk Assessment Principles Brian Sass, OVC Objectives I. Become familiar with the rules and regulations requiring the monitoring of VOCA Victim Assistance subawards II. III. IV.

More information

Delaware Design-Lab High School Accounting Manual

Delaware Design-Lab High School Accounting Manual Delaware Design-Lab High School Accounting Manual I. INTRODUCTION This manual sets forth the general budgeting and accounting policies/procedures that are to be followed by Delaware Design Lab High School

More information

Uniform Guidance. Jeremy Dunn. Senior Manager November 4, Elliott Davis Decosimo, LLC Elliott Davis Decosimo, PLLC

Uniform Guidance. Jeremy Dunn. Senior Manager November 4, Elliott Davis Decosimo, LLC Elliott Davis Decosimo, PLLC Uniform Guidance Jeremy Dunn Senior Manager November 4, 2015 This material was used by Elliott Davis Decosimo during an oral presentation; it is not a complete record of the discussion. This presentation

More information

1 Changes reflect revisions to OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, published on June

1 Changes reflect revisions to OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, published on June Audit Requirements G.S. 159-34 states that each unit of local government and public authority shall have its accounts audited as soon as possible after the close of each fiscal year. When specified by

More information

Webinar: Are you Prepared for the Supercircular? February 2014

Webinar: Are you Prepared for the Supercircular? February 2014 Webinar: Are you Prepared for the Supercircular? February 2014 BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee,

More information

III. Fiscal Management

III. Fiscal Management 3.1 Chief School Financial Officer III. Fiscal Management The Board will appoint a Chief School Financial Officer to oversee the financial operations of the Board and to perform the duties of the position

More information

Frequently Asked Questions

Frequently Asked Questions Frequently Asked Questions Updated: July 2017 For The Office of Management and Budget s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards At 2 CFR 200 The

More information

Audits: Reports and Resolutions

Audits: Reports and Resolutions Audits: Reports and Resolutions Uniform Guidance vs. OMB Circulars Prior to the Uniform Guidance, requirements Designed for governing DOL-ETA cost direct principles, recipients administrative and their

More information

ACT14 Are You Ready for the New Federal Uniform Grant Guidance?

ACT14 Are You Ready for the New Federal Uniform Grant Guidance? APRIL 13-16, 2016 ACT14 Are You Ready for the New Federal Uniform Grant Guidance? THESE MATERIALS HAVE BEEN PREPARED BY Vicenti, Lloyd & Stutzman, LLP THEY HAVE NOT BEEN REVIEWED BY STATE CASBO FOR APPROVAL,

More information

Do You Get Federal Funds? Find out What s Changing with Uniform Guidance

Do You Get Federal Funds? Find out What s Changing with Uniform Guidance Minnesota Council of Nonprofits 2015 MCN Annual Conference October 1 2, 2015 St. Paul, MN St. Paul RiverCentre Find out What s Changing with Uniform Guidance Thursday, October 1, 2015 3:45 pm 5:00 pm Presented

More information

OMB. Uniform Guidance

OMB. Uniform Guidance 2014 OMB Uniform Guidance Assessing the OMB Uniform Guidance: Major Changes and Impacts The Office of Management and Budget (OMB) consolidated the federal government s guidance on Uniform Administrative

More information

UNIFORM GRANT GUIDANCE POLICY REGARDING FEDERAL REVENUE SOURCES 721 Adopted 6/27/2016

UNIFORM GRANT GUIDANCE POLICY REGARDING FEDERAL REVENUE SOURCES 721 Adopted 6/27/2016 UNIFORM GRANT GUIDANCE POLICY REGARDING FEDERAL REVENUE SOURCES 721 Adopted 6/27/2016 I. PURPOSE A. The purpose of this policy is to ensure compliance with the requirements of the federal Uniform Grant

More information

2) Budgetary Comparison Schedule - General Fund and All Major Special Revenue Funds

2) Budgetary Comparison Schedule - General Fund and All Major Special Revenue Funds Herbein + Company, Inc. 2763 Century Boulevard Reading, PA 19610 P: 610.378.1175 F: 610.378.0999 www.herbein.com March 22, 2018 Board of Directors Oley Valley School District 17 Jefferson Street Oley,

More information

Subrecipient monitoring responsibilities are shared among the following:

Subrecipient monitoring responsibilities are shared among the following: SUBRECIPIENT MONITORING PURPOSE The OMB Uniform Guidance, 2 CFR Part 200 UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS section 200.331 requires prime recipients

More information

WASATCH FRONT REGIONAL COUNCIL/WASATCH FRONT ECONOMIC DEVELOPMENT DISTRICT ACCOUNTING AND ADMINISTRATIVE POLICY 10/26/2017 (revised)

WASATCH FRONT REGIONAL COUNCIL/WASATCH FRONT ECONOMIC DEVELOPMENT DISTRICT ACCOUNTING AND ADMINISTRATIVE POLICY 10/26/2017 (revised) WASATCH FRONT REGIONAL COUNCIL/WASATCH FRONT ECONOMIC DEVELOPMENT DISTRICT ACCOUNTING AND ADMINISTRATIVE POLICY 10/26/2017 (revised) DESIGNATION OF THE TREASURER AND CLERK In compliance with Utah Code

More information

Responsibilities and Requirements for Subrecipient Financial Monitoring

Responsibilities and Requirements for Subrecipient Financial Monitoring Connecting Talent with Opportunity Responsibilities and Requirements for Subrecipient Financial Monitoring Purpose: This Technical Assistance Guide has been developed to assist managers in making informed

More information

Page 1 of 22 Catholic Charities Spokane Policy & Procedures Financial Management (FIN) APPROVED BY EXECUTIVE DIRECTOR APPROVED BY BOARD OF DIRECTORS

Page 1 of 22 Catholic Charities Spokane Policy & Procedures Financial Management (FIN) APPROVED BY EXECUTIVE DIRECTOR APPROVED BY BOARD OF DIRECTORS Page 1 of 22 APPROVED BY EXECUTIVE DIRECTOR SIGNATURE DATE APPROVED BY BOARD OF DIRECTORS SIGNATURE (Chief Representative) DATE TITLE: Financial Management POLICY: s financial accountability and viability

More information

WYOMING PRIMARY CARE ASSOCIATION, INC.

WYOMING PRIMARY CARE ASSOCIATION, INC. FINANCIAL AND COMPLIANCE REPORT MARCH 31, 2015 CONTENTS INDEPENDENT AUDITOR S REPORT 1 and 2 FINANCIAL STATEMENTS Statement of cash receipts and disbursements 3 Notes to financial statement 4-6 SUPPLEMENTARY

More information

Uniform Guidance for Federal Awards Key Changes and Lessons

Uniform Guidance for Federal Awards Key Changes and Lessons Uniform Guidance for Federal Awards Key Changes and Lessons Learned Kinman Tong, Senior Manager Moss Adams LLP 1 PRESENTER Kinman Tong, Senior Manager Kinman has been in public accounting since 2003. He

More information

Discussion of Single Audit in North Carolina

Discussion of Single Audit in North Carolina Discussion of Single Audit in North Carolina G.S. 159-34 states that each unit of local government and public authority must have its accounts audited as soon as possible after the close of each fiscal

More information

Frequently Asked Questions Updated: November 2014

Frequently Asked Questions Updated: November 2014 Frequently Asked Questions Updated: November 2014 For The Office of Management and Budget s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards At 2 CFR 200

More information

Financial Management for AmeriCorps Grants

Financial Management for AmeriCorps Grants 1 Financial Management for AmeriCorps Grants Session Objectives 2 Review The Following Key Elements for Managing an AmeriCorps Grant: Common Audit Findings Regulation and Requirements Financial Management

More information

Adelante Healthcare, Inc. Financial Statements, Supplementary Information and Single Audit Reports

Adelante Healthcare, Inc. Financial Statements, Supplementary Information and Single Audit Reports Financial Statements, Supplementary Information and Single Audit Reports Year Ended November 30, 2016 (With Comparative Totals for 2015) Table of Contents November 30, 2016 (With Comparative Financial

More information

Hot Topics in Enforcement Part II: Fiscal and HR Perspective

Hot Topics in Enforcement Part II: Fiscal and HR Perspective Hot Topics in Enforcement Part II: Fiscal and HR Perspective Jacqueline C. Leifer, Esq. Senior Partner AGENDA I. Federal Policy Updates PIN 2013-01: Budgeting & Accounting PIN 2014-02: Sliding Fee Discount

More information

GLASA. Greater Los Angeles Softball Association. Accounting Policies & Procedures Manual

GLASA. Greater Los Angeles Softball Association. Accounting Policies & Procedures Manual GLASA Greater Los Angeles Softball Association Accounting Policies & Procedures Manual 7/2015 TABLE OF CONTENTS I. General Practices... 1 II. Cash Receipts... 2 III. Cash Disbursements... 3 IV. Other Financial

More information

Implementation and Readiness Guide for the OMB Uniform Guidance Prepared by the Council on Governmental Relations (COGR) Introduction

Implementation and Readiness Guide for the OMB Uniform Guidance Prepared by the Council on Governmental Relations (COGR) Introduction Implementation and Readiness Guide for the OMB Uniform Guidance Prepared by the Council on Governmental Relations (COGR) DECEMBER 12, 2014 VERSION Introduction The Implementation and Readiness Guide for

More information

Fiscal Management. Part 1 Recipient Share and Match Part 2 Everything Counts

Fiscal Management. Part 1 Recipient Share and Match Part 2 Everything Counts Fiscal Management Part 1 Recipient Share and Match Part 2 Everything Counts William Kim, Grants Management Officer David Colangeli, Financial Management Specialist Administration for Community Living Office

More information

March 4, 2015 To the Board Members of the Housing Finance Authority of Pinellas County and Kathryn Driver, Executive Director We are pleased to

March 4, 2015 To the Board Members of the Housing Finance Authority of Pinellas County and Kathryn Driver, Executive Director We are pleased to March 4, 2015 To the Board Members of the Housing Finance Authority of Pinellas County and Kathryn Driver, Executive Director We are pleased to confirm our understanding of the services we are to provide

More information

Chicago Department of Family Services Head Start

Chicago Department of Family Services Head Start Chicago Department of Family Services Head Start Fiscal Integrity Protocol Records and Report Review 1 2 Fiscal Integrity Introduction Fiscal Integrity (FIS) assesses a grantee s compliance with Head Start

More information

Department of Children and Youth Services. Fiscal Management Training Workshop Kennedy King College. Auditing

Department of Children and Youth Services. Fiscal Management Training Workshop Kennedy King College. Auditing Department of Children and Youth Services Fiscal Management Training Workshop Kennedy King College Auditing March 17 and 18, 2008 1 Audits Unit: Purpose and Objectives To conduct annual program and fiscal

More information

Indiana Health Coverage Programs IHCP PROVIDER AGREEMENT

Indiana Health Coverage Programs IHCP PROVIDER AGREEMENT IHCP PROVIDER AGREEMENT By execution of this Agreement, the undersigned entity ( Provider ) requests enrollment as a provider in the Indiana Health Coverage Programs. As an enrolled provider in the Indiana

More information

General Accounting Policies & Procedures

General Accounting Policies & Procedures General Accounting Policies & Procedures POLICY NO.: MB-10012 ORIGINAL ISSUE DATE: October 1, 2015 ORIGINATOR: Chief Financial Officer SUBJECT: FISCAL CONTROL & ACCOUNTABILITY PROCEDURES I. PURPOSE AND

More information

Schedule of Findings and Questioned Costs For the Year Ended December 31, 2011 SECTION II FINANCIAL STATEMENT FINDINGS

Schedule of Findings and Questioned Costs For the Year Ended December 31, 2011 SECTION II FINANCIAL STATEMENT FINDINGS Schedule of Findings and Questioned Costs 2011-FS-1 Preparation of Financial Statements (Repeated from Prior Year) Finding Type. Material Weakness in Internal Control over Financial Reporting. Criteria.

More information

2 CFR 215 (A-110) or 2 CFR 230 (A-122) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

2 CFR 215 (A-110) or 2 CFR 230 (A-122) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Significant Changes for Selected Items of Cost Office of Management and Budget Guidance PART 200 UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS Item of

More information

FIRST 5 SACRAMENTO COMMISSION. Single Audit Report (OMB Circular A-133) For the Fiscal Year Ended June 30, 2013

FIRST 5 SACRAMENTO COMMISSION. Single Audit Report (OMB Circular A-133) For the Fiscal Year Ended June 30, 2013 Single Audit Report (OMB Circular A-133) For the Fiscal Year Ended June 30, 2013 SINGLE AUDIT REPORT (OMB CIRCULAR A-133) FOR THE FISCAL YEAR ENDED JUNE 30, 2013 TABLE OF CONTENTS Independent Auditors

More information

STANDARD STATEMENT OF WORK FOR FINANCIAL AUDITS OF NON-U.S. ORGANIZATIONS CONTRACTED BY THE RECIPIENT

STANDARD STATEMENT OF WORK FOR FINANCIAL AUDITS OF NON-U.S. ORGANIZATIONS CONTRACTED BY THE RECIPIENT STANDARD STATEMENT OF WORK FOR FINANCIAL AUDITS OF NON-U.S. ORGANIZATIONS CONTRACTED BY THE RECIPIENT OBJECTIVES AND GENERAL STATEMENT OF WORK AUDIT OF USAID RESOURCES MANAGED BY Dairy & Rural Development

More information

Fiscal Management Policies and Procedures

Fiscal Management Policies and Procedures Policy Subject Revision Date FM-1 Bidding and Procurement 3/18 FM-2 Grants and Budgeting 3/18 FM-3 In-Kind Contributions 3/18 FM-4 Bonding and Insurance 3/18 FM-5 Audits 3/18 FM-6 Cash Disbursement, Petty

More information

REQUEST FOR PROPOSAL FINANCIAL AUDIT SERVICES RETURN TO:

REQUEST FOR PROPOSAL FINANCIAL AUDIT SERVICES RETURN TO: REQUEST FOR PROPOSAL FINANCIAL AUDIT SERVICES RETURN TO: Fayetteville School District Business Office ATTN: Lisa Morstad 1000 W, Stone Street Fayetteville, AR 72701 THIS IS NOT A COMPETITIVE BID. The request

More information

STATE BOARD OF ACCOUNTS 302 West Washington Street Room E418 INDIANAPOLIS, INDIANA

STATE BOARD OF ACCOUNTS 302 West Washington Street Room E418 INDIANAPOLIS, INDIANA B50621 STATE BOARD OF ACCOUNTS 302 West Washington Street Room E418 INDIANAPOLIS, INDIANA 46204-2769 FINANCIAL STATEMENT AND FEDERAL SINGLE AUDIT REPORT OF DEKALB COUNTY AIRPORT AUTHORITY DEKALB COUNTY,

More information

STATE AND FEDERAL REVENUE SOURCES

STATE AND FEDERAL REVENUE SOURCES STATE AND REVENUE SOURCES PERKINS GRANTS RETIREMENT CONTRIBUTIONS ADMINISTRATION OF AWARDS Except as provided in 20 U.S.C. 2352(b) and (c) and 20 U.S.C. 2353, each eligible agency, including the Coordinating

More information

Procurement Federal Programs

Procurement Federal Programs 626. ATTACHMENT Procurement Federal Programs This document is intended to integrate standard district purchasing procedures with additional requirements applicable to procurements that are subject to the

More information

Partner Baker Tilly Virchow Krause, LLP

Partner Baker Tilly Virchow Krause, LLP JJason Coyle, y, CPA Partner Baker Tilly Virchow Krause, LLP Recent GASB pronouncements What are they? How do they affect your financial statements and your audit? Agenda items and research projects at

More information

UNIFORM GRANT GUIDANCE POLICY REGARDING FEDERAL REVENUE SOURCES

UNIFORM GRANT GUIDANCE POLICY REGARDING FEDERAL REVENUE SOURCES No. 721 UNIFORM GRANT GUIDANCE POLICY REGARDING FEDERAL REVENUE SOURCES I. PURPOSE The purpose of this policy is to ensure compliance with the requirements of the federal Uniform Grant Guidance regulations

More information

Henry S. Czauski, Acting Director, Departmental Enforcement Center, CV

Henry S. Czauski, Acting Director, Departmental Enforcement Center, CV Issue Date August 17, 2009 Audit Report Number 2009-FW-1015 TO: David Pohler, Director, Office of Public Housing, 6JPH Henry S. Czauski, Acting Director, Departmental Enforcement Center, CV FROM: //signed//

More information

Financial Policies and Procedures Manual

Financial Policies and Procedures Manual Financial Policies and Procedures Manual Review/Revision 10/10/2017 Review/Revision 10/10/2017 NCTTRAC Financial Policies and Procedures Manual Table of Contents Introduction... 1 Division of Duties...

More information

Procurement Policies and Procedures

Procurement Policies and Procedures Procurement Policies and Procedures 1. Purpose of procurement standards. The purpose of these standards is to establish procedures for the U.S. Naval Sea Cadet Corps (USNSCC) for the procurement of supplies

More information

Internal, Operational, and Compliance Auditing

Internal, Operational, and Compliance Auditing CHAPTER 21 Internal, Operational, and Compliance Auditing Review Questions 21 1 Internal auditing may be defined as an independent, objective assurance and consulting activity designed to add value and

More information

Nueces River Authority. Schedule of Expenditures of Federal Awards For the Year Ended August 31, 2016

Nueces River Authority. Schedule of Expenditures of Federal Awards For the Year Ended August 31, 2016 Schedule of Expenditures of Federal Awards For the Year Ended August 31, 2016 Contents Independent auditor s report on internal control over financial reporting and on compliance and other matters based

More information

EDUCATION DEPARTMENT GENERAL ADMINISTRATIVE REGULATIONS (EDGAR)

EDUCATION DEPARTMENT GENERAL ADMINISTRATIVE REGULATIONS (EDGAR) EDUCATION DEPARTMENT GENERAL ADMINISTRATIVE REGULATIONS (EDGAR) Presented for the North County Educational Purchasing Consortium by: Guiselle Carreon, SDCOE Luke Boughen, Fagen Freidman & Fulfrost WHAT

More information

Schedule of Federal Audit Findings and Questioned Costs

Schedule of Federal Audit Findings and Questioned Costs Schedule of Federal Audit Findings and Questioned Costs Riverside Fire Authority Lewis County January 1, 2009 through December 31, 2009 1. The Authority s internal controls are inadequate to ensure compliance

More information

STATEMENT OF WORK FOR RECIPIENT CONTRACTED AUDIT OF USAID RESOURCES MANAGED BY THE WEST AFRICAN HEALTH ORGANIZATION (WAHO)

STATEMENT OF WORK FOR RECIPIENT CONTRACTED AUDIT OF USAID RESOURCES MANAGED BY THE WEST AFRICAN HEALTH ORGANIZATION (WAHO) STATEMENT OF WORK FOR RECIPIENT CONTRACTED AUDIT OF USAID RESOURCES MANAGED BY THE WEST AFRICAN HEALTH ORGANIZATION (WAHO) AUDIT OF USAID RESOURCES MANAGED BY WEST AFRICAN HEALTH ORGANIZATION UNDER THE

More information

OMB CIRCULAR A-133 REPORT ON FEDERAL FINANCIAL ASSISTANCE PROGRAMS

OMB CIRCULAR A-133 REPORT ON FEDERAL FINANCIAL ASSISTANCE PROGRAMS OMB CIRCULAR A-133 REPORT ON FEDERAL FINANCIAL ASSISTANCE PROGRAMS Virgin Islands Port Authority (a component unit of the Government of the United States Virgin Islands) Report of Independent Auditors

More information

No new accounting policies were adopted and the application of existing policies was not changed during 2016.

No new accounting policies were adopted and the application of existing policies was not changed during 2016. CliftonLarsonAllen LLP CLAconnect.com Board of Directors UNAVCO, Inc. Boulder, Colorado We have audited the financial statements of UNAVCO, Inc. as of and for the year ended December 31, 2016, and have

More information

2017 Single Audit Update

2017 Single Audit Update 2017 Single Audit Update July 25, 2017 Webinar Presented in association with Presented by: Stephen W. Blann, CPA, CGFM, CGMA Director of Governmental Audit Quality Rehmann 2 Outline Components of a Single

More information

LA FAMILIA MEDICAL CENTER FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

LA FAMILIA MEDICAL CENTER FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS LA FAMILIA MEDICAL CENTER FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS June 30, 2016 and 2015 (Restated) CERTIFIED PUBLIC CERTIFIED ACCOUNTANTS PUBLIC ACCOUN CONSULTANTS

More information

Exhibit B ADMINISTRATIVE PROCEDURE DJ-R: FEDERAL PROCUREMENT MANUAL

Exhibit B ADMINISTRATIVE PROCEDURE DJ-R: FEDERAL PROCUREMENT MANUAL Exhibit B ADMINISTRATIVE PROCEDURE DJ-R: FEDERAL PROCUREMENT MANUAL FEDERAL PROCUREMENT MANUAL (For School Unit Procurements Using Federal Awards Subject to Uniform Grant Guidance) This Federal Procurement

More information

Financial Policies and Procedures Government Funds

Financial Policies and Procedures Government Funds THE FORT MONROE AUTHORITY FMA-F-001 Financial Policies and Procedures Government Funds Approved by: Chairman, Fort Monroe Authority Board of Trustees Fort Monroe Authority Executive Director Fort Monroe

More information