HomeMy WebLinkAbout20172439.tiffCOLORADO
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Office Community Access and Indeper Division Aging and Adult Services Grant / Contract 16 IHEA AASC77142
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 Dept of Human Services -Area Agency on Aging
2.
Name and title of person completing this form: Eva Jewell, Division Head Area Agency on Aging
3.
Amount of funding for this grant / contract: $1,915,379
4.
Please provide the total operating budget for the organization. $46,846,572 (DHS Budget 2017)
5.
When is the organization's fiscal year end? December 31st
6.
How many total employees are there in the organization? 47 (Area Agency on Aging Staff only)
7.
How many total individuals perform accounting functions within the organization (including part-time
and contractors)?
10 (DHS Fiscal Staff orh
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.)?
Please explain:
No
Questions
1.
The
Services.
The
Options
community
Services
Has the organization administered programs similar to the current grant / contract? If so, please list
Yes
Financing for the
and explain:
Weld County Area Agency on Aging is a Division within the Weld County Department of Human
Area Agency on Aging currently has a contract with the Colorado Department of Health Care Policy and
for Longterm Care Program. We provide case management services for a variety of home and
based services waivers. We also have a contract with the Colorado Department of Human
to provide case management services for Home Care Allowance.
2.
How many years has the organization received funds from this program/grant? 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 the deliverables:
Yes
4.
Is the organization serving as a fiscal agent for another organization that will complete the actual
No
work on the grant?
5.
Is the organization sub -awarding any portion of this contract to complete the deliverables?
Yes
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6. Has the organization had any performance issues, compliance items, audit inquiries or audit findings
identified by any state or federal agency auditors or reviewers that resulted in the termination of a No
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:
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 (GAASI?
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 auditor? <4
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
explain how the organization intends to account for all costs and revenues associated with each Yes
funding source:
I could not paste this information in the Question 8 section -Please use this website location to obtain our audit information.
www.co.weld.co.us/departments/accounting/CAFR/index.html
12. Are accounting records supported by source documentation? If so, please provide examples of source Yes
documentation that is maintained and retained:
13. Does the organization have a cost allocation plan that spreads all common costs, such as phone, rent,
Yes
utilities, etc. among all funding sources? Please explain how common costs are allocated:
The County -Wide Cost Allocation Plan is provided to the Colorado Department of Human Services Audit Division each year. It is too
large to attach to this document, but 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:
Answers to Numbers 14 and 15- This is the website that will link you to Chapter 5 of the County Code which address all Accounting
and Finance issues https://www.municode.com/library/co/weld_county/codes/charter_ and_ county_ code?nodeld+CHa5REFI
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COLORADO
Subrecipient Performance Report Et Assessment
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 the circumstances and the amount:
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 Yes
reimbursed? Please explain how costs will be covered prior to requesting the reimbursement:
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 the organization intends to document actual hours worked for each employee, by each funding Yes
source:
Each employee is required to complete time and activity records for each payroll period, which is reviewed and approved by the
employee's supervisor
19. Does the organization have employee fidelity bond/insurance coverage for all its employees that Yes
handle 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), No
the result(s), and other necessary information.
Please Sign and Date Below:
Judy A. Griego
Executive Director (Print Name)
Leonard Bottorff
Judy Griegop°°ms°"°aCnego
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20,106.2612 28 41 -006 W nJuey Gnaw.
Executive Director (Signature)
Lennie Bottorff DNdeDU°°°°"`°°w m =w
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Financial Director (Print Name) Financial Director (Signature)
Signature Date
Signature Date
By signing this report, I 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.
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'COLORADO Subrecipient Performance Report Et Assessment
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.
Sub -Award
"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
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,
Recommendations, Audit
Inquiries, & Audit Findings
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.
Single Audit
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
for its operations.
(Reference: 2 CFR § 200 Subpart F)
Generally Accepted
Government Auditing
Standards (GAGAS)
"GAGAS means generally accepted government auditing standards issued by the Comptroller
General of the United States, which are applicable to financial audits."
(Reference: 2 CFR § 200.50)
Financial Statement Audit
A financial statement audit is the examination of an entity's financial statements and accompanying
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.
Independent Audit
An independent auditor is a certified public accountant who examines the financial records and
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
Accounting Principles (GAAP)
"GAAP has the meaning specified in accounting standards issued by the Government Accounting
Standards Board (GASB) and the Financial Accounting Standards Board (FASB)."
(Reference: 2 CFR § 200.49)
Generally Accepted Auditing
Standards (GAAS)
GAAS are a set of systematic guidelines used by auditors when conducting audits on companies'
finances, ensuring the accuracy, consistency and verifiability of auditors' actions and reports.
Cost Allocation Plan
"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
costs to benefiting activities. See Reasonable Costs, Allowable Costs, and Allocable Costs for more
information.
(Reference: 2 CFR § 200.27)
Re
Return, Refund, or
payment
The act of paying back money to the Department due to error or non-compliance.
Reasonable Costs
"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
the cost. The question of reasonableness is particularly important when the non -Federal entity is
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• COLORADO
CO , at Hu ansatnag Subrecipient Performance Report Et Assessment
predominantly federally -funded."
(Reference: 2 CFR § 200.404)
Allowable Costs
Expenses charged to a grant must meet the following allowability criteria:
• The costs must be reasonable.
• The costs must be given consistent treatment through application of those generally
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
Allocable Costs
"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
relative benefits received."
(Reference: 2 CFR § 200.405)
Sufficient Internal Controls
"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;
(b) Reliability of reporting for internal and external use; and
(c) Compliance with applicable laws and regulations."
(Reference: 2 CFR § 200.61)
Time and Effort Reporting
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
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)
Fraud
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 is intentional; meaning, the perpetrator knowingly committed a wrongful action or achieved a
purpose inconsistent with law or public policy.
(Reference: CDHS Fraud Policy)
Updated 5/23/17
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