HomeMy WebLinkAbout20203078.tiff RESOLUTION
RE: APPROVE SUBRECIPIENT PERFORMANCE REPORT AND ASSESSMENT FOR
AREA AGENCY ON AGING (AAA) SERVICES AND AUTHORIZE CHAIR TO SIGN
WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to
Colorado statute and the Weld County Home Rule Charter, is vested with the authority of
administering the affairs of Weld County, Colorado, and
WHEREAS, the Board has been presented with a Subrecipient Performance Report and
Assessment for Area Agency on Aging (AAA) Services from the County of Weld, State of
Colorado, by and through the Board of County Commissioners of Weld County, on behalf of the
Department of Human Services, Area Agency on Aging, to the Colorado Department of Human
Services, State Unit on Aging, Division of Aging and Adult Services, with further terms and
conditions being as stated in said report and assessment, and
WHEREAS, after review, the Board deems it advisable to approve said report and
assessment, a copy of which is attached hereto and incorporated herein by reference.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld
County, Colorado, that the Subrecipient Performance Report and Assessment for Area Agency
on Aging (AAA) Services from the County of Weld, State of Colorado, by and through the Board
of County Commissioners of Weld County, on behalf of the Department of Human Services, to
the Colorado Department of Human Services, State Unit on Aging, Division of Aging and Adult
Services, be, and hereby is, approved.
BE IT FURTHER RESOLVED by the Board that the Chair be, and hereby is, authorized
to sign said report and assessment.
The above and foregoing Resolution was, on motion duly made and seconded, adopted
by the following vote on the 14th day of October, A.D., 2020.
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO
ATTEST: d.,,,,,a.vw ,d0;„k,
Mike Freeman, Chair
Weld County Clerk to the Board
Steve oreno, P o-Tem
BY:
Deputy Clerk to the Board
Sco . James
APPR• D a , ���If� w
tz6i �'�=,Q = V *�=.rbara Kirk - -
a ounty Attorney ,c�~.,� n
gv Kevin D. Ross
Date of signature: 1012O/
cc: I-15 D 2020-3078
�o/Zo/2o HR0092
COn�r�LT V II/13
PRIVILEGED AND CONFIDENTIAL
MEMORANDUM
DATE: September 29, 2020
1861
w ; TO: Board of County Commissioners—Pass-Around
4 r ri L ", FR: Jamie Ulrich, Director, Human Services
N_T Y
RE: Older Americans Act(OAA) Subrecipient Performance
Questionnaire
Please review and indicate if you would like a work session prior to placing this item on the Board's agenda.
Request Board Approval of the Submission of the Department's Older Americans Act (OAA)
Subrecipient Performance Questionnaire. The Weld County Area Agency on Aging (AAA) receives funding
annually from the Colorado Department of Human Services (CDHS), State Unit on Aging, to provide Older
Americans Act (OAA) and other services to Weld County older adults. The State requires the recipient of this
award to complete a Subrecipient Performance Report and Assessment. This form was completed by Lennie
Bottorff, Senior Fiscal Advisor, however it requires the signature of an official who is authorized to legally bind
a non-Federal entity (2 CFR § 200.415).
This is due to the State by October 15, 2020.
I do not recommend a Work Session. I recommend approval of the questionnaire and authorize the Chair to
sign.
Approve Schedule Other/Comments:
Recommendation Work Session
Mike Freeman, Chair
Scott James
Barbara Kirkmeyer
Steve Moreno, Pro-Tern
Kevin Ross
Pass-Around Memorandum; September 29, 2020—(CMS 4145)
2020-3078
10/19
HRO09
* `:s 'COLORADO
CO Department of Human Services
Subrecipient Performance Report and Assessment
State Unit on Aging Aging and Adult Services 16 IHEA 16180
Office Division Grant / Contract
Instructions
• Please answer all questions on the form to the best of your ability.
• If you have completed this form in the past twelve months, please submit a copy of your completed form with any updated
information specific to the grant / contract that is requesting this information.
• Please retain this completed form in your records.
• This form must be signed by an official who is authorized to legally bind the non-Federal entity (2 CFR§200.415).
• Please direct any questions to the contact person from CDHS for this grant / contract.
Background Information
1. Name of organization: Weld County Area Agency on Aging
2. Name and title of person completing this form: Kelly Morrison Division Head,Area Agency on Aging
3. Amount of funding for this grant/contract: $2,445,625.00
4. Please provide the total operating budget for the organization. $54,701,813
5. When is the organization's fiscal year end? December 31st
6. How many total employees are there in the organization? 60(AAA staff only)
7. How many total individuals perform accounting functions within the organization (including part-time 13
and contractors)?
8. Has the organization had any significant changes in key personnel or accounting systems in the last
year? (e.g. Controller, Executive Director, Accounting Manager, Program Manager, etc.) No
Please explain:
Questions
1. Has the organization administered programs similar to the current grant/contract? If so, please list
Yes
and explain:
The Weld County Area Agency on Aging is a Division within the Weld County Department of Human Services. The AAA currently has a
contract with the Colorado Department of Health Care Policy and Financing for the Options for LTC Program. We provide case
management services and related activities for a variety of home and community based service waivers. We also have a contract
with the Colorado Department of Human Services to provide case management and related activities for Home Care Allowance.
2. How many years has the organization received funds from this program/grant? over 30 years
3. Has the organization previously met all deliverables of the grant on time and as described in the
statement of work within the last year? If not, please explain why the organization was unable to meet Yes
the deliverables:
4. Is the organization serving as a fiscal agent for another organization that will complete the actual work
on the grant? No
5. Is the organization sub-awarding any portion of this contract to complete the deliverables? No
6. Has the organization had any performance issues, compliance items, audit inquiries or audit findings No
identified by any state or federal agency auditors or reviewers that resulted in the termination of a
contract or the initiation of a performance improvement plan? If yes, please provide a detailed account
of the issues and any preliminary or final outcomes/findings:
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* `ti5 COLORADO
CO Department of Human Services
7. Is the organization required to receive an audit under the Single Audit Act / Uniform Administrative
Requirements, 2 CFR§200, Subpart F(Government Auditing Standards).
Yes
If yes, please provide an electronic copy of your most recent audit report.
8. Does your organization receive an annual financial statement audit or independent audit under
Generally Accepted Auditing Standards(GAAS)?
Yes
If yes, please provide an electronic copy of your most recent audit report.
9. How many years has the audit (Single or Independent) been completed by the current firm? 3-5
10. Are the accounting records kept in accordance with Generally Accepted Accounting Principles(GAAP)?
Yes
11. Does the accounting system allow for segregation of all assets, liabilities, revenue and expenditures by
funding source, and have the ability to produce a self-balancing report by each funding source? Please Yes
explain how the organization intends to account for all costs and revenues associated with each funding
source:
https://library.municode.com/co/weld_county/codes/charter_and_county_code
https://www.weldgov.com/departments/accounting/cafr/2018_cafr
12. Are accounting records supported by source documentation? If so, please provide examples of source
documentation that is maintained and retained: Yes
County Code
13. Does the organization have a cost allocation plan that spreads all common costs, such as phone, rent,
utilities, etc. among all funding sources? Please explain how common costs are allocated: Yes
County Code
We also submit our County-Wice Cost Allocation Plan to the Colorado Department of Human Services audit division each year. It is too
large to attach to this document, however it can be provided if not available internally through CDHS.
14. Does the organization have a review process for all expenditures that will provide a certainty that all
costs are reasonable, allowable and allocated correctly to each funding source?
Yes
Please provide an electronic copy of your current process for reviewing costs.
15. Does the organization have sufficient internal controls in place to ensure that the accounting records
are free from material misstatements? Please describe the organization's overall internal fiscal Yes
controls and structure:
Answer to#14 and#15: This is the website that will link you to Chapter 5 of the County Code which addresses all Accounting and
Finance issues
https://www.municode.corn/library/co/weld_county/codes/charter_and_county_code?nodeld+CHa5REFl
16. As a result of any performance issue, audit inquiry, audit finding or state agency inquiry, has the
organization received a request from any state agency to return, refund, or otherwise repay any No
amount paid to your organization? If yes, please explain:
17. As State Fiscal Rules allow for up to 45 days for payment, does the organization have an adequate cash
flow that will enable management of finances between the time costs are incurred and reimbursed? Yes
Please explain how costs will be covered prior to requesting the reimbursement:
As of December 31, 2018, Weld County's Cash and Investments(Liquid Assets)totaled $229,461,937
Page 2 of 5
`oAr £COLORADO
CO I Department of Human Services
18. Does the organization have a time and effort reporting system in place to account for 100%of all
employees time with a breakdown of the actual time spent on each funding project? Please explain how yes
the organization intends to document actual hours worked for each employee, by each funding source:
All work is accounted for and coded to programs through PeopleSoft. All reported time is reviewed and approved by the employee's
supervisor.
19. Does the organization have employee fidelity bond/insurance coverage for all its employees that handle yes
cash?If so, what is the coverage amount?
$150,000 per claim/occurrence through the Colorado Counties Casualty And Property Pool(CAPP), up
to $1,000,000 through the CAPP Excess Crime Policy.
20. Does the organization have an active oversight committee/board and are they provided financial
reports and information on a regular basis? Yes
21. Has anyone in the organization been suspected of, investigated for, or convicted of fraud,
embezzlement, etc. within the last five years? Please explain. Be sure to include the allegation(s), the No
result(s), and other necessary information.
Please Sign and Date Below:
OCT 14 2020
Mike Freeman, Chair, Board of Weld County Commissioners Signature Date
By signing this report, 1 certify to the best of my knowledge and belief that the report is true, complete, and accurate, and I am
aware that any false, fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil
or administrative penalties for fraud, false statements, false claims or otherwise.
Page 3 of 5
* `ti5 COLORADO
CO Department of Human Services
Subrecipient Monitoring Information Form
Terminology
Grant / Contract The grant and/or contract with CDHS that includes Federal funds in the sources of funding.
Fiscal Agent An organization that acts on behalf of another party performing various financial duties.
"Subaward means an award provided by a pass-through entity to a subrecipient for the subrecipient
to carry out part of a Federal award received by the pass-through entity. It does not include
payments to a contractor or payments to an individual that is a beneficiary of a Federal program. A
Sub-Award subaward may be provided through any form of legal agreement, including an agreement that the
pass-through entity considers a contract."
(Reference: 2 CFR§200.92)
Performance Issues,
Performance Plans,
Compliance Items, These items are related to non-compliance with the grant / contract. Please direct questions to the
contact person from CDHS for this grant / contract for more information.
Recommendations, Audit
Inquiries, Et Audit Findings
A rigorous, organization-wide audit or examination of an entity that expends$750,000 or more of
Federal assistance (commonly known as Federal funds, Federal grants, or Federal awards) received
Single Audit
for its operations.
(Reference: 2 CFR§200 Subpart F)
Generally Accepted "GAGAS means generally accepted government auditing standards issued by the Comptroller
Government Auditing General of the United States, which are applicable to financial audits."
Standards(GAGAS)
(Reference: 2 CFR§200.50)
A financial statement audit is the examination of an entity's financial statements and accompanying
Financial Statement Audit disclosures by an independent auditor. The result of this examination is a report by the auditor,
attesting to the fairness of presentation of the financial statements and related disclosures.
An independent auditor is a certified public accountant who examines the financial records and
Independent Audit business transactions of a company that he/she is not affiliated with. An independent auditor is
typically used to avoid conflicts of interest and to ensure the integrity of the auditing process.
Generally Accepted Auditing GAAS are a set of systematic guidelines used by auditors when conducting audits on companies'
Standards (GAAS) finances, ensuring the accuracy, consistency and verifiability of auditors'actions and reports.
"GAAP has the meaning specified in accounting standards issued by the Government Accounting
Generally Accepted Standards Board (GASB) and the Financial Accounting Standards Board (FASB)."
Accounting Principles (GAAP)
(Reference: 2 CFR§200.49)
"Cost allocation plan means central service cost allocation plan or public assistance cost allocation
plan." They are documents that identify, accumulate, and distribute allowable direct and indirect
Cost Allocation Plan costs to benefiting activities. See Reasonable Costs, Allowable Costs, and Allocable Costs for more
information.
(Reference: 2 CFR§200.27)
"A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred
by a prudent person under the circumstances prevailing at the time the decision was made to incur
Reasonable Costs the cost. The question of reasonableness is particularly important when the non-Federal entity is
predominantly federally-funded."
(Reference: 2 CFR§200.404)
Expenses charged to a grant must meet the following allowability criteria:
Allowable Costs • The costs must be reasonable.
• The costs must be given consistent treatment through application of those generally
Page 4 of 5
`�"s ;COLORADO
CO Department of Human Services
accepted accounting principles appropriate to the circumstances.
• The costs must conform to any limitations or exclusions set forth in the grant agreement or
in the Federal Cost Principles
"A cost is allocable to a particular Federal award or other cost objective if the goods or services
involved are chargeable or assignable to that Federal award or cost objective in accordance with
Allocable Costs relative benefits received."
(Reference: 2 CFR§200.405)
"Internal controls means a process, implemented by a non-Federal entity, designed to provide
reasonable assurance regarding the achievement of objectives in the following categories:
(a) Effectiveness and efficiency of operations;
Sufficient Internal Controls (b) Reliability of reporting for internal and external use; and
(c)Compliance with applicable laws and regulations."
(Reference: 2 CFR§200.61)
Effort is defined as the amount of time spent on a particular activity. It includes the time spent
working on a project in which salary is directly charged or cost-shared effort (also known as match).
Individual effort is expressed as a percentage of the total amount of time spent on work-related
Time and Effort Reporting activities (instruction, research, administration, clerical, etc.) for which the organization
compensates an individual. Effort reporting is the mandated method of certifying to the granting
agencies that the effort charged or cost shared to each award has actually been completed.
(Reference: 2 CFR§200.430-431)
Occupational fraud, meaning fraud that occurs in the workplace, is defined as "the use of one's
occupation for personal enrichment through the deliberate misuse or misapplication of the
employing organization's resources or assets." The difference between errors and fraud is that
Fraud fraud is intentional; meaning, the perpetrator knowingly committed a wrongful action or achieved a
purpose inconsistent with taw or public policy.
(Reference: CDHS Fraud Policy)
Page 5 of 5
Contract Form
New Contract Request
Entity Information
Entity Name* Entity ID* ❑New Entity?
COLORADO DEPARTMENT OF HUMAN 00003650
SERVICES
Contract Name* Contract ID Parent Contract ID
SUBRECIPIENT PERFORMANCE REPORT AND ASSESSMENT 4145 20202588
Contract Status Contract Lead* Requires Board Approval
CTB REVIEW CLILLINTA YES
Contract Lead Email Department Project#
cullinta@co.weld.co.us:cobb
xxlk.)co,weld.co.us
Contract Description"
OLDER AMERICANS ACT(OAA) SUBRECIPIENT PERFORMANCE REPORT AND ASSESSMENT. DUE TO THE STATE 10,15
Contract Description 2
PA TO CTB
Contract Type* Department Requested B0CC Agenda Due Date
GRANT HUMAN SERVICES Date* 10/10,2020
10'14!2020
Amount* Department Email
$0.00 CM- Will a work session with BOCC be required?*
HumanServicesP.weldgov.co NO
Renewable* m
NO Does Contract require Purchasing Dept.to be included?
Department Head Email
Automatic Renewal CM-Hu manServices-
DeptHead sweldgov.com
Grant
County Attorney
GENERAL COUNTY
IGA ATTORNEY EMAIL
County Attorney Email
CM-
COUNTYA I I ORNEYgWELDG
OV.COM
If this is a renewal enter previous Contract ID
If this is part of a MSA enter MSA Contract ID
Note: the Previous Contract Number and Master Services Agreement Number should be left blank if those contracts are riot in
OnBase
Contract Dates
Effective Date Review Date* Renewal Date
08 15/2021
Termination Notice Period Committed Delivery Date Expiration Date*
10, 1 5 2021
Contact Information
Contact Info
Contact Name Contact Type Contact Email Contact Phone I Contact Phone 2
Purchasing
Purchasing Approver Purchasing Approved Date
Approval Process
Department Head Finance Approver Legal Counsel
JAMIE ULRIC:H BARB CONNOLLY GABE KALOUSEK
DH Approved Date Finance Approved Date Legal Counsel Approved Date
10,'0812020 10 12:2020 10: 12 '2020
Final Approval
BOCC Approved Tyler Ref#
AG 101420
BOCC Signed Date
BOCC Agenda Date
10'14f2020
Originator
CULLINTA
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