seni - agingflorida.net reports/gls...seni.r connection center inc. june 30, 2015 . ... there are no...

SENIR CONNECTION CENTER INC

June 30 2015

Mr Ramon Carrion Esq President Gulfcoast Legal Services Inc 501 First Avenue North Suite 420 St Petersburg FL 33731

RE 2014 Fiscal Monitoring Report

Dear Mr Carrion

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

2014 Older Americans Act (OAA)

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

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

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

Sincerely

C~~1l1d--~ Charlotte K McHenry PresidentCEO

Enclosure

cc Board of Directors SCC Advisory Council President SCC John Dubrule Esq Executive Director GLS Katie Parkinson Chief Operating Officer SCC Phil Hollister Director of Contracts amp Quality Assurance SCC

The Area Agency on Aging serving Hillsborough vJanatee Polk Highlands and Hardee Counties

8928 Brittany Waymiddot Tampa FL 33619 bull Phone 8137403888 bull Fax 8136231342 bull vwwSeniorConnectionCenrerorg

Senior Connection Center Inc Fiscal Monitoring Findings Report

2014 Contract Year

FINDINGS

Agency Gulfcoast Legal Services Inc 501 First Avenue North Suite 420 St Petersburg FL 33731 (727) 821-0726

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

Programs Older Americans Act (OAA)

Director John Dubrule Esq Executive Director

Board Chairperson Ramon Carrion Esq President

Monitoring completed June 26 2015

Participants Margie Perez GLS Phil Hollister Director of Contracts and Quality Assurance SCC Deborah Heckaman Contracts Manager SCC

I Introduction

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

II Findings

a Previous On-Site Monitoring

There were no findings recommendations or corrective actions from the previous monitoring

of 3

b Master Contract Compliance

No Findings

c Accounting

No Findings

d Subcontracts and Assignments

No Findings

e Audit Review

No Findings

f Property and Equipment

No Findings

g Purchasing

No Findings

h Cash Disbursements

No Findings

i Accounts ReceivableRevenue

No Findings

j InmiddotKind MatchProgram Income

No Findings

k Budgets

No Findings

I Payroll

No Findings

m Systems Management

No Findings

n CIRTS

No Findings

Page 2 of 3

o Unit Rate Tracking

No Findings

III Issues Discussed

The provider and see staffs have regular contact concerning contract funding and fiscal issues as needed

IV Technical Assistance

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

V Summary

Gulfcoast Legal Services Inc is in compliance with applicable federal and state rules regulations statutes guidelines and policies and procedures governing the programs reviewed

There are attention

no findings recommendations or corrective actions requiring your

see appreciates the commitment and efforts of Gulfcoast Legal Services Inc providing quality services to the elderly and their caregivers see also appreciates the work of your fiscal staff in support of these efforts If you have any questions concerning this Fiscal Monitoring Findings Report please contact us We are here to assist you as you continue to provide services to the elderly and their caregivers

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Page 3 of 3

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AGENCY Gulfcoast Legal Services Inc MONITORS Deborah Heckaman Phil Hollister PROGRAMS 2014 OM (Titles III-B III-ES) DATE Desk Review Completed 062615

AREA OF REVIEW COMMENTS

B MASTER CONTRACT COMPLIANCE

A Civil Rights Compliance Questionnaire (DOEA forms 101A and B) has been properly completed and the provider is complying with all federal civil rights requirements

c-omnlvinn with the provisions of Chapter 119 FS

FS regarding

Chapter 427 FS and Chapter 41shytlgtnltgtnnbtinn of clients

are retained for at least 6 years after termination of the Where is complying with the Drug Free Workplace Act of

with SCC funds

GLS 2014 Fiscal Monitoring Tool Page 1 of7


AREA OF REVIEW

nrnVlf1r is promoting the use of volunteers as prescribed in FS

is for $1 million or more of goods or services the has signed and is in compliance with the Certification

Rnlrrlinn Scrutinized Comoanies Lists

with the

with the provisions for

C ACCOUNTING 1 Is there an accounting policy and procedures manual and is it

followed

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

3 Is there a Chart of Accounts and is it maintained -~~~ ~ ~ ~ ~ ~~-~~~

GlS 2014 Fiscal Monitoring Tool

does not 1 million

No subcontracts with SCC funds

X I I X I I Changes reviewed during 2013 monitoring

X I I X I I Uses Quickbooks

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Page 2 of7


AREA OF REVIEW

41 Does the Chart of Accounts for identifying program A)(~nA amp revenues AADaratelv

Are aU accounting records adequately saTeguaroeo theft

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from advance payments of general revenue and IJ---------r--~____ and returned to SCC I bull

111Are all ADIICCE Co-Payment fees upon receipt recorded in accounting records deposited into an interest bearing account (if ~------r-----r----I required) and used to provide additional program services

D SUBCONTRACTS AND ASSIGNMENTS Have all subcontracts andor assignments been reviewed and received prior written approval from SCC

2 The provider has written documentation determining if the subcontractor is a vendor as defined in section 21597 FS or OMB A-133 subpart B section 210 Has the provider developed a policy regarding frequencyltype of administrative monitoring to ensure compliance and accountability of subcontractors with state and federal requirements

3

4 Are administrative monitoring reports issued to subcontractors within 45 days of the desk review or on-site visit Did the providerfollow up on administrative monitoring issues with subcontractors in a timely manner and were all issues resolved

5a

Where any disallowed costs or paybacks from subcontractors reportEld

5b

I I I I X No subcontracts with SCC funds

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with OMS Circular Ashy133 and section

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3lIs a single audit conoucuo

Do the ~ dll yield aoy dl9

5 If so were they corrected

7IWas equipment purchased with sec program funds physically identified and located

81lsapproval received from sec prior to disposing of equipment ollrchased with sec oroaram funds

91 Does the provider comply with the Department of Elder Affairs procedures for purchasing Information Technology Resources

F PROPERTY AND EQUIPMENT (If item E3 is YES SCC procedures for recording property and

on the auditors for items reviewed in this

2 so that any item of property can 1 I I Uses former

31Are property records maintained listing a description of the property serial number funding source date of purchase unit cost location condition transfer replacement or disposition of the II----r------------l property

411s a complete phySical inventory of all property and equipment made bi-annually

5IAre retirements and disposals properly approved and recorded

6lls approval received from sec prior to purchasing equipment with 1-1_-__-----_-_- sec orooram funds I

to track assets

G PURCHASING (If item E3 is YES SCC may rely on the providers auditors for items reviewed in this section) Are there written procedures for purchasing and are they followed Is the provider purchasing products or materials with recycled content in accordance with section 4037065 and 287045 FS

2

3 Do procedures encourage fair and open competition and promote diversity of subcontractors or vendors

4 Is there a competitive bidding procedure Are bid dispute procedures in place and included in bid packets

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

X I I X I I X I I X I I X X

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AREA OF REVIEW

7IAre there steps taken to ensure the best price for merchandise or services

8 lis there separation between authorizing recording and custody of 1-1_--__ merchandise purchases

9 IIs immediate control established at delivery


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AREA OF REVIEW PolicylProc Practice YES I NO YES I NO NA I COMMENTS I

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2bIGovernmental Entities Are reports prepared for the Board of County Commissioners which show the budget monthly amp YTD financial status of the department receivinQ SCC funds

2b1llf not how is budget monthly amp YTD financial funding reported

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1 2

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Are there written payroll procedures X X I

Are authorization of payroll recording the payroll and disbursing the payroll checks separate functions X X Are steps taken to guard against paying checks to improper or fictitious employees X X Do procedures ensure that the total dollar amount of payroll is verified and posted X X Are employment records kept separate from payroll Do all employees use time sheets X X Is the provider current with the paymenQf~lIp~yroli taxes X X




M SYSTEMS MANAGEMENT

2

3

4

5

Does the provider maintain written pOlicies and procedures for systems management Uses an outside aoencv for IT suooort X X Does the provider maintain staff with knowledge of information systems and CIRTS Non-registered service SCC does the data entry X Are there procedures in place to maintain system security X X Does the provider adhere to the agencys computer use and social media policies X X Does the provider maintain a system for routine back up of data and software to recover from losses or outages of the computer system in accordance with 444070 Florida Administrative Code X X

N CIRTS

2

3 4

middot Is the provider current on all data entry required for the Client Information Registration and Tracking System (CIRTS) I I I I X Non-registered service SCC does the data entry

middot Are clients served during the contract year active and authorized to receive services I I I I X

middot Does the provider validate data in CIRTS on a monthly basis I I I I X middot Does the provider maintain alternate plans for capturing and

reporting data if CIRTS is down for an extended period of time I I I I X

_ _ - _ shy1IAre units reoorted on monthIv invoices accurate and consistent

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2 If applicable are signed service delivery records available to

validate client receipt of services I I I I X 3 Are contract exoenditure rates and unit achievement levels

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Client confidentiallv siqnatures not required

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6 Does the provider submit required reports on a timel basis 7 Are the required reports accurate and mathematically correct

GLS 2014 Fiscal Monitoring Tool Page 70f7

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY Gulfcoast Legal Services Inc MONITORS Deborah Heckaman Phil Hollister

PROGRAM OAA Title 111-8 DATE Desk Review Completed 062615

SERVICE(S) Legal Assistance

MONTH(S) Aug 2014

[YEs I NO CNiA C -_ COMMENTSmiddot PART II UNIT RECONCILIATION

1aIAre units reflected on provider invoices supported by internal mentation

1bllnternal documentation includes (list)

1c lis internal documentation adequate authorized easy to follow accurate

1dIAre service delivery records signed by the client or are other SCC approved methods maintained to document delivery of ltgt to a client

1f lis there an audit trail to support any discrepancies between invoices and internal documentation

2 I Are subcontractor invoices reconciled monthly to provider invoices

Do clients and units in CIRTS verify to provider documentation

Legal Server Report Monthly Summary Report

x

x No client signatures due to confidentiality issues

x

x

x

3a Care pia __ 3b Enrollments I I X Non-registered service 3c

3d _ 3e Enrollments istered service 3 f Services

__

Services

__ _

OTHER

I

1aIAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) legal Server Report Monthly Summary Report

1clls internal documentation adequate authorized easy to follow accurate

1dIAre service delivery records signed by the client or are other x No client signatures due to confidentiality issues SCC approved methods maintained to document delivery of service to a client

1eIFor the monitoring was internal documentation organized by the x month in which it was billed

x11 lis there an audit trail to support any discrepancies between inal invoices and internal documentation

2IAre subcontractor invoices reconciled monthly to provider x invoices




PROGRAM OM Title JII-E DATE Desk Review Completed 06126115


MONTH(S) Aug 2014

[YESJNO 1NA Imiddotmiddot __ - COMMENTS

PART II UNIT RECONCILIATION


I En~I~~t~I r -~c cshy3c Services

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OTHER

Senior Connection Center Inc Fiscal Monitoring Findings Report

2014 Contract Year

FINDINGS

Agency Gulfcoast Legal Services Inc 501 First Avenue North Suite 420 St Petersburg FL 33731 (727) 821-0726

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

Programs Older Americans Act (OAA)

Director John Dubrule Esq Executive Director

Board Chairperson Ramon Carrion Esq President

Monitoring completed June 26 2015

Participants Margie Perez GLS Phil Hollister Director of Contracts and Quality Assurance SCC Deborah Heckaman Contracts Manager SCC

I Introduction

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

II Findings

a Previous On-Site Monitoring

There were no findings recommendations or corrective actions from the previous monitoring

Page 1 of 3


No Findings

c Accounting

No Findings


No Findings

e Audit Review

No Findings


No Findings

g Purchasing

No Findings


No Findings


No Findings


No Findings

k Budgets

No Findings

I Payroll

No Findings


No Findings

n CIRTS

No Findings

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V Summary


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Page 2 of 3


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seni - agingflorida.net reports/gls...seni.r connection center inc. june 30, 2015 . ... there are no...

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