SENIR CONNECTION CENTER INC

July 10 2015

Dr Mary Armstrong PhD Child amp Family Studies Division College of Behavioral and Community Sciences University of South Florida 13301 Bruce B Downs Blvd MHC 1110 Tampa FL 33612

RE 2014 Fiscal Monitoring Report

Dear Dr Armstrong

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 (OM)

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

As a result of our fiscal monitoring it was determined that the University of South Florida 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

~~ltJ)1r7~ Charlotte K McHenry ~ PresidentCEO

Enclosure

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

lhe Area Agency on Aging serving Hillsborough Manatee Polk Highlands and Hardee Counties

8928 Brittany Way bull Tampa FL 33619 bull Phone 8137403888 bull Fax 8l36231342 bull IWWSeniorConnectionCenterorg

Senior Connection Center Inc Fiscal Monitoring Findings Report

2014 Contract Year

FINDINGS

Agency University of South Florida Child amp Family Studies Division College of Behavioral and Community Sciences 13301 Bruce B Downs Blvd MHC 1110 Tampa FL 33612 (813) 974-1328

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

Programs Older Americans Act (OAA) Title III-E

Director Dr Mary Armstrong PhD

Monitoring Completed July 62015

Participants Sonja Jones Administrative Specialist USF 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

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 In-Kind MatchProgram Income

No Findings

k Budgets

No Findings

I Payroll

No Findings

m Systems Management

No Findings

n CIRTS

Page 2 of 3

No Findings

o Unit Rate Tracking

No Findings

III Issues Discussed

No issues requiring follow-up were identified during the review

IV Technical Assistance

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

V Summary

The University of South Florida is in compliance with applicable federal and state rules regulations statutes guidelines and policies and procedures governing the programs reviewed

There are no findings recommendations or corrective actions requiring your attention

see appreciates the University of South Floridas commitment and efforts in providing services to grandparents see also appreciates the work of your Research Financial Management staff in providing fiscal support for these efforts If you have any questions concerning this Fiscal Monitoring Findings Report please contact us We are here to assist you in any way possible as you provide these important services to the elderly

Submitted By roL_C~t_~lai~~~rl-ie~t--c_o~)___ Date

Reviewed By __ __bull ________ __~-=-__~I- Date ---111-1_DfL-I5

Page 3 of 3

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister PROGRAMS 2014 OM (Title III-EG) DATE Desk Review Completed 070615

AREA OF REVIEW COMMENTS

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

8) has been properly completed and the provider is complying all federal civil rights requirements

provisions of Chapter 119 FS

Free Workplace Act of Offsite

USF 2014 Fiscal Monitoring Tool Page 1 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

12lThe provider is complying with civil rights laws and regulations including Equal Employment Opportunity Title VI of the Civil Rights Act Title IX of the Education Amendments Section 504 of

Rehabilitation Act and the Aoe Discrimination Act 13 I The orovlder has not knowingly employed unauthorized alien

14Ilf the provider is receiving federal funds the provider has and is in compliance with the federal Assurances and

for Non-Construction PrtltImlt

15IT he provider has established safeguards to prohibit employees board members management and subcontractors from using their nositions for oersonal aain or conflict of interest

rlr has properly completed the certification regarding suspension ineligibility and voluntary exclusion if the

Irontract contains federal funding in excess of $25000

~___--_~IPublic University audit is performed by the Florida Auditor

with SCC funds

C ACCOUNTING 111s 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 3ls there a Chart of Accounts and is it maintained

X

X X

USF 2014 Fiscal Monitoring Tool Page 2 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OFREVIEW

for identifying program

Are all accounting records adequately safeguarded from fire and theft

D SUBCONTRACTS AND ASSIGNMENTS

2

3

4

5a

5b

Have all subcontracts andor aSSignments been reviewed and received prior written approval from See I I I 1 x iNo subcontracts with see funds 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 I I 1 I x Has the provider developed a policy regarding frequencytype of administrative monitoring to ensure compliance and accountability of subcontractors with state and federal requirements

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

I I I I X Where any disallowed costs or paybacks from subcontractors reported I I I I X

E REVIEW AND AUDIT

USF 2014 Fiscal Monitoring Tool Page 30f7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

with OMS Circular Ashy

F PROPERTY AND EQUIPMENT (If E3 is YES SCC Iy

on th der d din thOf 1 Are there written procedures for recording property and

equipment 2 Is the property ledger maintained so that any item of property can

always be located and identified Are 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 property

3

Is a complete physical inventory of all property and equipment made bi-annually

4

5 Are retirements and disposals properly approved and recorded

Is approval received from SCC prior to purchasing equipment with see program funds

6

cc_ Was equipment purchased with sec program funds physically identified and located

7

Is approval received from SCC prior to disposing of equipment purchased with sec program funds

8

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

ItITRJ

9

X I I X I I Per auditor

X I I X I I Per auditor

i

X I I X I I Per auditor

X I I X I 1 Per auditor ~

X I I X I I Per auditor

I I I I X No equipment purchased with see funds

I I I I X

I I I I X

I J X I G PURCHASING (If item E3 is YES SCC may rely on the providers auditors for items reviewed in this section) 1

2middot

3middot

4middot 5

6middot

middot Are there written procedures for purchasing and are they followed X I J X I J Per auditor Is the provider purchasing products or materials with recycled content in accordance with section 4037065 and 287045 FS

X I I X I I Per auditor

bull

Do procedures encourage fair and open competition and promote diversity of subcontractors or vendors X I I X I I Per auditor Is there a comJletitive biddinq procedure X J I X I J Per auditor

middot Are bid dispute procedures in place and included in bid packets

X I I X I J Per auditor 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 xl I Per auditor

USF 2014 Fiscal Monitoring Tool Page 4 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

7IAre there steps taken to ensure the best price for merchandise or 1-1-------------~-_l services

8lls there seoaration between

H CASH DISBURSEMENTS 1 i bull

Per auditor

USF 2014 Fiscal Monitoring Tool Page 50f7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW bull _e_

3IAre records of all deposits maintained 4IAre validated deposit tickets or other bank issued documentation

YES I NO I YES I NO I NA X I I X I I Per auditor

COMMENTS

Per auditor Per auditor

local match

KBUDGETS ared to actual

2a Not-For-Profits Are reports prepared for the Board of Directors

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

L ~tYROLL (If E3 is YES SCC h lder -d fi d -

1 2

3

4

5 6 7

middot AreJhere written payroll procedures middot Are authorization of payroll recording the payroll and disbursing

thepayroU checks separate functions middot Are steps taken to guard against paying checks to improper or

fictitious employees Do procedures ensure that the total dollar amount of payroll is

verified and posted Are employment records kept separate from payroll

Do all employees use time sheets middot Is the provider current with the payment of all payroll taxes

X X Per auditor

X X Per auditor

X X Per auditor

X X -shy

Per auditor X X Per auditor X X Per auditor X X Per auditor

USF 2014 Fiscal Monitoring Tool Page 6 of7

-----

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW COMMENTS

M SYSTEMS MANAGEMENT

Does the provider maintain written policies and procedures for systems management X IT Department

2 X

Does the provider maintain staff with knowledge of information systems and CIRTS Non-registered service SCC does the data entry X

3 Are there procedures in place to maintain system security X X I 4 I

social media policies Does the provider adhere to the agencys computer use and

XX I Does the provider maintain a system for routine back up of data and software to recover from losses or outages of the computer system in accordance with 44-4070 Florida Administrative Code

5

X 1 lxJ LshyN CIRTS 1middot

2

3 4 middot

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

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 Does the provider maintain alternate plans for capturing and ~lIg data if CIRTS is down for an extended period of time I I I I X

O UNIT RATE TRACKING ArEgt lInit nn mn

USF 2014 Fiscal Monitoring Tool Page 7 of7

__

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OAA Title III-E DATE Desk Review Completed 070615

SERVICE(S) Caregiver TraininglSupport - Group

MONTH(S) June 2014

I YES I NO I NIA I COMMENTS nn] PART II UNIT RECONCILIATION

1aIAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Sign In Logs Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1c lis internal documentation adequate authorized easy to follow and accurate

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

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled monthly to provider x invoices

Do clients and units in CIRTS verify to provider documentation

3a I - bull 1 Care pial 3b Enrollments I I X 3c

3d 3e __ ___ __

Services

__ _ _ Enrollments

3f Services

OTHER

INon-registered service

istered service

I

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OM Title III-E DATE Desk Review Completed 07106115

SERVICE(S) EducationlTraining - Group

MONTH(S) June 2014

I YES I uNO I NA I COMMENTS PART II UNIT RECONCILIATION

1alAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1clls internal documentation adequate authorized easy to follow and accurate

1dIAre service delivery records signed by the client or are other X I Not required SCC approved methods maintained to document delivery of service to a client

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled x invoices

Do clients and units in CIRTS verify to provider documentation

3a ~I i IJhbullbullu f I J I ~twu __

3b Enrollments I I X INon-registered service 3c Services J J v I M_ritmA ni

3d ~IJnJI _ IlrwIn_

3e Enrollments X Non-reoistered service I 3f Services X Non-reoistered service I

OTHER

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 In-Kind MatchProgram Income

No Findings

k Budgets

No Findings

I Payroll

No Findings

m Systems Management

No Findings

n CIRTS

Page 2 of 3

No Findings

o Unit Rate Tracking

No Findings

III Issues Discussed

No issues requiring follow-up were identified during the review

IV Technical Assistance

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

V Summary

The University of South Florida is in compliance with applicable federal and state rules regulations statutes guidelines and policies and procedures governing the programs reviewed

There are no findings recommendations or corrective actions requiring your attention

see appreciates the University of South Floridas commitment and efforts in providing services to grandparents see also appreciates the work of your Research Financial Management staff in providing fiscal support for these efforts If you have any questions concerning this Fiscal Monitoring Findings Report please contact us We are here to assist you in any way possible as you provide these important services to the elderly

Submitted By roL_C~t_~lai~~~rl-ie~t--c_o~)___ Date

Reviewed By __ __bull ________ __~-=-__~I- Date ---111-1_DfL-I5

Page 3 of 3

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister PROGRAMS 2014 OM (Title III-EG) DATE Desk Review Completed 070615

AREA OF REVIEW COMMENTS

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

8) has been properly completed and the provider is complying all federal civil rights requirements

provisions of Chapter 119 FS

Free Workplace Act of Offsite

USF 2014 Fiscal Monitoring Tool Page 1 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

12lThe provider is complying with civil rights laws and regulations including Equal Employment Opportunity Title VI of the Civil Rights Act Title IX of the Education Amendments Section 504 of

Rehabilitation Act and the Aoe Discrimination Act 13 I The orovlder has not knowingly employed unauthorized alien

14Ilf the provider is receiving federal funds the provider has and is in compliance with the federal Assurances and

for Non-Construction PrtltImlt

15IT he provider has established safeguards to prohibit employees board members management and subcontractors from using their nositions for oersonal aain or conflict of interest

rlr has properly completed the certification regarding suspension ineligibility and voluntary exclusion if the

Irontract contains federal funding in excess of $25000

~___--_~IPublic University audit is performed by the Florida Auditor

with SCC funds

C ACCOUNTING 111s 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 3ls there a Chart of Accounts and is it maintained

X

X X

USF 2014 Fiscal Monitoring Tool Page 2 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OFREVIEW

for identifying program

Are all accounting records adequately safeguarded from fire and theft

D SUBCONTRACTS AND ASSIGNMENTS

2

3

4

5a

5b

Have all subcontracts andor aSSignments been reviewed and received prior written approval from See I I I 1 x iNo subcontracts with see funds 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 I I 1 I x Has the provider developed a policy regarding frequencytype of administrative monitoring to ensure compliance and accountability of subcontractors with state and federal requirements

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

I I I I X Where any disallowed costs or paybacks from subcontractors reported I I I I X

E REVIEW AND AUDIT

USF 2014 Fiscal Monitoring Tool Page 30f7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

with OMS Circular Ashy

F PROPERTY AND EQUIPMENT (If E3 is YES SCC Iy

on th der d din thOf 1 Are there written procedures for recording property and

equipment 2 Is the property ledger maintained so that any item of property can

always be located and identified Are 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 property

3

Is a complete physical inventory of all property and equipment made bi-annually

4

5 Are retirements and disposals properly approved and recorded

Is approval received from SCC prior to purchasing equipment with see program funds

6

cc_ Was equipment purchased with sec program funds physically identified and located

7

Is approval received from SCC prior to disposing of equipment purchased with sec program funds

8

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

ItITRJ

9

X I I X I I Per auditor

X I I X I I Per auditor

i

X I I X I I Per auditor

X I I X I 1 Per auditor ~

X I I X I I Per auditor

I I I I X No equipment purchased with see funds

I I I I X

I I I I X

I J X I G PURCHASING (If item E3 is YES SCC may rely on the providers auditors for items reviewed in this section) 1

2middot

3middot

4middot 5

6middot

middot Are there written procedures for purchasing and are they followed X I J X I J Per auditor Is the provider purchasing products or materials with recycled content in accordance with section 4037065 and 287045 FS

X I I X I I Per auditor

bull

Do procedures encourage fair and open competition and promote diversity of subcontractors or vendors X I I X I I Per auditor Is there a comJletitive biddinq procedure X J I X I J Per auditor

middot Are bid dispute procedures in place and included in bid packets

X I I X I J Per auditor 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 xl I Per auditor

USF 2014 Fiscal Monitoring Tool Page 4 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

7IAre there steps taken to ensure the best price for merchandise or 1-1-------------~-_l services

8lls there seoaration between

H CASH DISBURSEMENTS 1 i bull

Per auditor

USF 2014 Fiscal Monitoring Tool Page 50f7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW bull _e_

3IAre records of all deposits maintained 4IAre validated deposit tickets or other bank issued documentation

YES I NO I YES I NO I NA X I I X I I Per auditor

COMMENTS

Per auditor Per auditor

local match

KBUDGETS ared to actual

2a Not-For-Profits Are reports prepared for the Board of Directors

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

L ~tYROLL (If E3 is YES SCC h lder -d fi d -

1 2

3

4

5 6 7

middot AreJhere written payroll procedures middot Are authorization of payroll recording the payroll and disbursing

thepayroU checks separate functions middot Are steps taken to guard against paying checks to improper or

fictitious employees Do procedures ensure that the total dollar amount of payroll is

verified and posted Are employment records kept separate from payroll

Do all employees use time sheets middot Is the provider current with the payment of all payroll taxes

X X Per auditor

X X Per auditor

X X Per auditor

X X -shy

Per auditor X X Per auditor X X Per auditor X X Per auditor

USF 2014 Fiscal Monitoring Tool Page 6 of7

-----

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW COMMENTS

M SYSTEMS MANAGEMENT

Does the provider maintain written policies and procedures for systems management X IT Department

2 X

Does the provider maintain staff with knowledge of information systems and CIRTS Non-registered service SCC does the data entry X

3 Are there procedures in place to maintain system security X X I 4 I

social media policies Does the provider adhere to the agencys computer use and

XX I Does the provider maintain a system for routine back up of data and software to recover from losses or outages of the computer system in accordance with 44-4070 Florida Administrative Code

5

X 1 lxJ LshyN CIRTS 1middot

2

3 4 middot

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

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 Does the provider maintain alternate plans for capturing and ~lIg data if CIRTS is down for an extended period of time I I I I X

O UNIT RATE TRACKING ArEgt lInit nn mn

USF 2014 Fiscal Monitoring Tool Page 7 of7

__

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OAA Title III-E DATE Desk Review Completed 070615

SERVICE(S) Caregiver TraininglSupport - Group

MONTH(S) June 2014

I YES I NO I NIA I COMMENTS nn] PART II UNIT RECONCILIATION

1aIAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Sign In Logs Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1c lis internal documentation adequate authorized easy to follow and accurate

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

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled monthly to provider x invoices

Do clients and units in CIRTS verify to provider documentation

3a I - bull 1 Care pial 3b Enrollments I I X 3c

3d 3e __ ___ __

Services

__ _ _ Enrollments

3f Services

OTHER

INon-registered service

istered service

I

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OM Title III-E DATE Desk Review Completed 07106115

SERVICE(S) EducationlTraining - Group

MONTH(S) June 2014

I YES I uNO I NA I COMMENTS PART II UNIT RECONCILIATION

1alAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1clls internal documentation adequate authorized easy to follow and accurate

1dIAre service delivery records signed by the client or are other X I Not required SCC approved methods maintained to document delivery of service to a client

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled x invoices

Do clients and units in CIRTS verify to provider documentation

3a ~I i IJhbullbullu f I J I ~twu __

3b Enrollments I I X INon-registered service 3c Services J J v I M_ritmA ni

3d ~IJnJI _ IlrwIn_

3e Enrollments X Non-reoistered service I 3f Services X Non-reoistered service I

OTHER

No Findings

o Unit Rate Tracking

No Findings

III Issues Discussed

No issues requiring follow-up were identified during the review

IV Technical Assistance

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

V Summary

The University of South Florida is in compliance with applicable federal and state rules regulations statutes guidelines and policies and procedures governing the programs reviewed

There are no findings recommendations or corrective actions requiring your attention

see appreciates the University of South Floridas commitment and efforts in providing services to grandparents see also appreciates the work of your Research Financial Management staff in providing fiscal support for these efforts If you have any questions concerning this Fiscal Monitoring Findings Report please contact us We are here to assist you in any way possible as you provide these important services to the elderly

Submitted By roL_C~t_~lai~~~rl-ie~t--c_o~)___ Date

Reviewed By __ __bull ________ __~-=-__~I- Date ---111-1_DfL-I5

Page 3 of 3

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister PROGRAMS 2014 OM (Title III-EG) DATE Desk Review Completed 070615

AREA OF REVIEW COMMENTS

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

8) has been properly completed and the provider is complying all federal civil rights requirements

provisions of Chapter 119 FS

Free Workplace Act of Offsite

USF 2014 Fiscal Monitoring Tool Page 1 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

12lThe provider is complying with civil rights laws and regulations including Equal Employment Opportunity Title VI of the Civil Rights Act Title IX of the Education Amendments Section 504 of

Rehabilitation Act and the Aoe Discrimination Act 13 I The orovlder has not knowingly employed unauthorized alien

14Ilf the provider is receiving federal funds the provider has and is in compliance with the federal Assurances and

for Non-Construction PrtltImlt

15IT he provider has established safeguards to prohibit employees board members management and subcontractors from using their nositions for oersonal aain or conflict of interest

rlr has properly completed the certification regarding suspension ineligibility and voluntary exclusion if the

Irontract contains federal funding in excess of $25000

~___--_~IPublic University audit is performed by the Florida Auditor

with SCC funds

C ACCOUNTING 111s 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 3ls there a Chart of Accounts and is it maintained

X

X X

USF 2014 Fiscal Monitoring Tool Page 2 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OFREVIEW

for identifying program

Are all accounting records adequately safeguarded from fire and theft

D SUBCONTRACTS AND ASSIGNMENTS

2

3

4

5a

5b

Have all subcontracts andor aSSignments been reviewed and received prior written approval from See I I I 1 x iNo subcontracts with see funds 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 I I 1 I x Has the provider developed a policy regarding frequencytype of administrative monitoring to ensure compliance and accountability of subcontractors with state and federal requirements

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

I I I I X Where any disallowed costs or paybacks from subcontractors reported I I I I X

E REVIEW AND AUDIT

USF 2014 Fiscal Monitoring Tool Page 30f7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

with OMS Circular Ashy

F PROPERTY AND EQUIPMENT (If E3 is YES SCC Iy

on th der d din thOf 1 Are there written procedures for recording property and

equipment 2 Is the property ledger maintained so that any item of property can

always be located and identified Are 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 property

3

Is a complete physical inventory of all property and equipment made bi-annually

4

5 Are retirements and disposals properly approved and recorded

Is approval received from SCC prior to purchasing equipment with see program funds

6

cc_ Was equipment purchased with sec program funds physically identified and located

7

Is approval received from SCC prior to disposing of equipment purchased with sec program funds

8

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

ItITRJ

9

X I I X I I Per auditor

X I I X I I Per auditor

i

X I I X I I Per auditor

X I I X I 1 Per auditor ~

X I I X I I Per auditor

I I I I X No equipment purchased with see funds

I I I I X

I I I I X

I J X I G PURCHASING (If item E3 is YES SCC may rely on the providers auditors for items reviewed in this section) 1

2middot

3middot

4middot 5

6middot

middot Are there written procedures for purchasing and are they followed X I J X I J Per auditor Is the provider purchasing products or materials with recycled content in accordance with section 4037065 and 287045 FS

X I I X I I Per auditor

bull

Do procedures encourage fair and open competition and promote diversity of subcontractors or vendors X I I X I I Per auditor Is there a comJletitive biddinq procedure X J I X I J Per auditor

middot Are bid dispute procedures in place and included in bid packets

X I I X I J Per auditor 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 xl I Per auditor

USF 2014 Fiscal Monitoring Tool Page 4 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

7IAre there steps taken to ensure the best price for merchandise or 1-1-------------~-_l services

8lls there seoaration between

H CASH DISBURSEMENTS 1 i bull

Per auditor

USF 2014 Fiscal Monitoring Tool Page 50f7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW bull _e_

3IAre records of all deposits maintained 4IAre validated deposit tickets or other bank issued documentation

YES I NO I YES I NO I NA X I I X I I Per auditor

COMMENTS

Per auditor Per auditor

local match

KBUDGETS ared to actual

2a Not-For-Profits Are reports prepared for the Board of Directors

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

L ~tYROLL (If E3 is YES SCC h lder -d fi d -

1 2

3

4

5 6 7

middot AreJhere written payroll procedures middot Are authorization of payroll recording the payroll and disbursing

thepayroU checks separate functions middot Are steps taken to guard against paying checks to improper or

fictitious employees Do procedures ensure that the total dollar amount of payroll is

verified and posted Are employment records kept separate from payroll

Do all employees use time sheets middot Is the provider current with the payment of all payroll taxes

X X Per auditor

X X Per auditor

X X Per auditor

X X -shy

Per auditor X X Per auditor X X Per auditor X X Per auditor

USF 2014 Fiscal Monitoring Tool Page 6 of7

-----

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW COMMENTS

M SYSTEMS MANAGEMENT

Does the provider maintain written policies and procedures for systems management X IT Department

2 X

Does the provider maintain staff with knowledge of information systems and CIRTS Non-registered service SCC does the data entry X

3 Are there procedures in place to maintain system security X X I 4 I

social media policies Does the provider adhere to the agencys computer use and

XX I Does the provider maintain a system for routine back up of data and software to recover from losses or outages of the computer system in accordance with 44-4070 Florida Administrative Code

5

X 1 lxJ LshyN CIRTS 1middot

2

3 4 middot

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

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 Does the provider maintain alternate plans for capturing and ~lIg data if CIRTS is down for an extended period of time I I I I X

O UNIT RATE TRACKING ArEgt lInit nn mn

USF 2014 Fiscal Monitoring Tool Page 7 of7

__

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OAA Title III-E DATE Desk Review Completed 070615

SERVICE(S) Caregiver TraininglSupport - Group

MONTH(S) June 2014

I YES I NO I NIA I COMMENTS nn] PART II UNIT RECONCILIATION

1aIAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Sign In Logs Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1c lis internal documentation adequate authorized easy to follow and accurate

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

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled monthly to provider x invoices

Do clients and units in CIRTS verify to provider documentation

3a I - bull 1 Care pial 3b Enrollments I I X 3c

3d 3e __ ___ __

Services

__ _ _ Enrollments

3f Services

OTHER

INon-registered service

istered service

I

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OM Title III-E DATE Desk Review Completed 07106115

SERVICE(S) EducationlTraining - Group

MONTH(S) June 2014

I YES I uNO I NA I COMMENTS PART II UNIT RECONCILIATION

1alAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1clls internal documentation adequate authorized easy to follow and accurate

1dIAre service delivery records signed by the client or are other X I Not required SCC approved methods maintained to document delivery of service to a client

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled x invoices

Do clients and units in CIRTS verify to provider documentation

3a ~I i IJhbullbullu f I J I ~twu __

3b Enrollments I I X INon-registered service 3c Services J J v I M_ritmA ni

3d ~IJnJI _ IlrwIn_

3e Enrollments X Non-reoistered service I 3f Services X Non-reoistered service I

OTHER

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister PROGRAMS 2014 OM (Title III-EG) DATE Desk Review Completed 070615

AREA OF REVIEW COMMENTS

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

8) has been properly completed and the provider is complying all federal civil rights requirements

provisions of Chapter 119 FS

Free Workplace Act of Offsite

USF 2014 Fiscal Monitoring Tool Page 1 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

12lThe provider is complying with civil rights laws and regulations including Equal Employment Opportunity Title VI of the Civil Rights Act Title IX of the Education Amendments Section 504 of

Rehabilitation Act and the Aoe Discrimination Act 13 I The orovlder has not knowingly employed unauthorized alien

14Ilf the provider is receiving federal funds the provider has and is in compliance with the federal Assurances and

for Non-Construction PrtltImlt

15IT he provider has established safeguards to prohibit employees board members management and subcontractors from using their nositions for oersonal aain or conflict of interest

rlr has properly completed the certification regarding suspension ineligibility and voluntary exclusion if the

Irontract contains federal funding in excess of $25000

~___--_~IPublic University audit is performed by the Florida Auditor

with SCC funds

C ACCOUNTING 111s 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 3ls there a Chart of Accounts and is it maintained

X

X X

USF 2014 Fiscal Monitoring Tool Page 2 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OFREVIEW

for identifying program

Are all accounting records adequately safeguarded from fire and theft

D SUBCONTRACTS AND ASSIGNMENTS

2

3

4

5a

5b

Have all subcontracts andor aSSignments been reviewed and received prior written approval from See I I I 1 x iNo subcontracts with see funds 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 I I 1 I x Has the provider developed a policy regarding frequencytype of administrative monitoring to ensure compliance and accountability of subcontractors with state and federal requirements

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

I I I I X Where any disallowed costs or paybacks from subcontractors reported I I I I X

E REVIEW AND AUDIT

USF 2014 Fiscal Monitoring Tool Page 30f7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

with OMS Circular Ashy

F PROPERTY AND EQUIPMENT (If E3 is YES SCC Iy

on th der d din thOf 1 Are there written procedures for recording property and

equipment 2 Is the property ledger maintained so that any item of property can

always be located and identified Are 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 property

3

Is a complete physical inventory of all property and equipment made bi-annually

4

5 Are retirements and disposals properly approved and recorded

Is approval received from SCC prior to purchasing equipment with see program funds

6

cc_ Was equipment purchased with sec program funds physically identified and located

7

Is approval received from SCC prior to disposing of equipment purchased with sec program funds

8

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

ItITRJ

9

X I I X I I Per auditor

X I I X I I Per auditor

i

X I I X I I Per auditor

X I I X I 1 Per auditor ~

X I I X I I Per auditor

I I I I X No equipment purchased with see funds

I I I I X

I I I I X

I J X I G PURCHASING (If item E3 is YES SCC may rely on the providers auditors for items reviewed in this section) 1

2middot

3middot

4middot 5

6middot

middot Are there written procedures for purchasing and are they followed X I J X I J Per auditor Is the provider purchasing products or materials with recycled content in accordance with section 4037065 and 287045 FS

X I I X I I Per auditor

bull

Do procedures encourage fair and open competition and promote diversity of subcontractors or vendors X I I X I I Per auditor Is there a comJletitive biddinq procedure X J I X I J Per auditor

middot Are bid dispute procedures in place and included in bid packets

X I I X I J Per auditor 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 xl I Per auditor

USF 2014 Fiscal Monitoring Tool Page 4 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

7IAre there steps taken to ensure the best price for merchandise or 1-1-------------~-_l services

8lls there seoaration between

H CASH DISBURSEMENTS 1 i bull

Per auditor

USF 2014 Fiscal Monitoring Tool Page 50f7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW bull _e_

3IAre records of all deposits maintained 4IAre validated deposit tickets or other bank issued documentation

YES I NO I YES I NO I NA X I I X I I Per auditor

COMMENTS

Per auditor Per auditor

local match

KBUDGETS ared to actual

2a Not-For-Profits Are reports prepared for the Board of Directors

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

L ~tYROLL (If E3 is YES SCC h lder -d fi d -

1 2

3

4

5 6 7

middot AreJhere written payroll procedures middot Are authorization of payroll recording the payroll and disbursing

thepayroU checks separate functions middot Are steps taken to guard against paying checks to improper or

fictitious employees Do procedures ensure that the total dollar amount of payroll is

verified and posted Are employment records kept separate from payroll

Do all employees use time sheets middot Is the provider current with the payment of all payroll taxes

X X Per auditor

X X Per auditor

X X Per auditor

X X -shy

Per auditor X X Per auditor X X Per auditor X X Per auditor

USF 2014 Fiscal Monitoring Tool Page 6 of7

-----

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW COMMENTS

M SYSTEMS MANAGEMENT

Does the provider maintain written policies and procedures for systems management X IT Department

2 X

Does the provider maintain staff with knowledge of information systems and CIRTS Non-registered service SCC does the data entry X

3 Are there procedures in place to maintain system security X X I 4 I

social media policies Does the provider adhere to the agencys computer use and

XX I Does the provider maintain a system for routine back up of data and software to recover from losses or outages of the computer system in accordance with 44-4070 Florida Administrative Code

5

X 1 lxJ LshyN CIRTS 1middot

2

3 4 middot

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

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 Does the provider maintain alternate plans for capturing and ~lIg data if CIRTS is down for an extended period of time I I I I X

O UNIT RATE TRACKING ArEgt lInit nn mn

USF 2014 Fiscal Monitoring Tool Page 7 of7

__

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OAA Title III-E DATE Desk Review Completed 070615

SERVICE(S) Caregiver TraininglSupport - Group

MONTH(S) June 2014

I YES I NO I NIA I COMMENTS nn] PART II UNIT RECONCILIATION

1aIAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Sign In Logs Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1c lis internal documentation adequate authorized easy to follow and accurate

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

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled monthly to provider x invoices

Do clients and units in CIRTS verify to provider documentation

3a I - bull 1 Care pial 3b Enrollments I I X 3c

3d 3e __ ___ __

Services

__ _ _ Enrollments

3f Services

OTHER

INon-registered service

istered service

I

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OM Title III-E DATE Desk Review Completed 07106115

SERVICE(S) EducationlTraining - Group

MONTH(S) June 2014

I YES I uNO I NA I COMMENTS PART II UNIT RECONCILIATION

1alAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1clls internal documentation adequate authorized easy to follow and accurate

1dIAre service delivery records signed by the client or are other X I Not required SCC approved methods maintained to document delivery of service to a client

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled x invoices

Do clients and units in CIRTS verify to provider documentation

3a ~I i IJhbullbullu f I J I ~twu __

3b Enrollments I I X INon-registered service 3c Services J J v I M_ritmA ni

3d ~IJnJI _ IlrwIn_

3e Enrollments X Non-reoistered service I 3f Services X Non-reoistered service I

OTHER

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

12lThe provider is complying with civil rights laws and regulations including Equal Employment Opportunity Title VI of the Civil Rights Act Title IX of the Education Amendments Section 504 of

Rehabilitation Act and the Aoe Discrimination Act 13 I The orovlder has not knowingly employed unauthorized alien

14Ilf the provider is receiving federal funds the provider has and is in compliance with the federal Assurances and

for Non-Construction PrtltImlt

15IT he provider has established safeguards to prohibit employees board members management and subcontractors from using their nositions for oersonal aain or conflict of interest

rlr has properly completed the certification regarding suspension ineligibility and voluntary exclusion if the

Irontract contains federal funding in excess of $25000

~___--_~IPublic University audit is performed by the Florida Auditor

with SCC funds

C ACCOUNTING 111s 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 3ls there a Chart of Accounts and is it maintained

X

X X

USF 2014 Fiscal Monitoring Tool Page 2 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OFREVIEW

for identifying program

Are all accounting records adequately safeguarded from fire and theft

D SUBCONTRACTS AND ASSIGNMENTS

2

3

4

5a

5b

Have all subcontracts andor aSSignments been reviewed and received prior written approval from See I I I 1 x iNo subcontracts with see funds 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 I I 1 I x Has the provider developed a policy regarding frequencytype of administrative monitoring to ensure compliance and accountability of subcontractors with state and federal requirements

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

I I I I X Where any disallowed costs or paybacks from subcontractors reported I I I I X

E REVIEW AND AUDIT

USF 2014 Fiscal Monitoring Tool Page 30f7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

with OMS Circular Ashy

F PROPERTY AND EQUIPMENT (If E3 is YES SCC Iy

on th der d din thOf 1 Are there written procedures for recording property and

equipment 2 Is the property ledger maintained so that any item of property can

always be located and identified Are 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 property

3

Is a complete physical inventory of all property and equipment made bi-annually

4

5 Are retirements and disposals properly approved and recorded

Is approval received from SCC prior to purchasing equipment with see program funds

6

cc_ Was equipment purchased with sec program funds physically identified and located

7

Is approval received from SCC prior to disposing of equipment purchased with sec program funds

8

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

ItITRJ

9

X I I X I I Per auditor

X I I X I I Per auditor

i

X I I X I I Per auditor

X I I X I 1 Per auditor ~

X I I X I I Per auditor

I I I I X No equipment purchased with see funds

I I I I X

I I I I X

I J X I G PURCHASING (If item E3 is YES SCC may rely on the providers auditors for items reviewed in this section) 1

2middot

3middot

4middot 5

6middot

middot Are there written procedures for purchasing and are they followed X I J X I J Per auditor Is the provider purchasing products or materials with recycled content in accordance with section 4037065 and 287045 FS

X I I X I I Per auditor

bull

Do procedures encourage fair and open competition and promote diversity of subcontractors or vendors X I I X I I Per auditor Is there a comJletitive biddinq procedure X J I X I J Per auditor

middot Are bid dispute procedures in place and included in bid packets

X I I X I J Per auditor 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 xl I Per auditor

USF 2014 Fiscal Monitoring Tool Page 4 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

7IAre there steps taken to ensure the best price for merchandise or 1-1-------------~-_l services

8lls there seoaration between

H CASH DISBURSEMENTS 1 i bull

Per auditor

USF 2014 Fiscal Monitoring Tool Page 50f7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW bull _e_

3IAre records of all deposits maintained 4IAre validated deposit tickets or other bank issued documentation

YES I NO I YES I NO I NA X I I X I I Per auditor

COMMENTS

Per auditor Per auditor

local match

KBUDGETS ared to actual

2a Not-For-Profits Are reports prepared for the Board of Directors

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

L ~tYROLL (If E3 is YES SCC h lder -d fi d -

1 2

3

4

5 6 7

middot AreJhere written payroll procedures middot Are authorization of payroll recording the payroll and disbursing

thepayroU checks separate functions middot Are steps taken to guard against paying checks to improper or

fictitious employees Do procedures ensure that the total dollar amount of payroll is

verified and posted Are employment records kept separate from payroll

Do all employees use time sheets middot Is the provider current with the payment of all payroll taxes

X X Per auditor

X X Per auditor

X X Per auditor

X X -shy

Per auditor X X Per auditor X X Per auditor X X Per auditor

USF 2014 Fiscal Monitoring Tool Page 6 of7

-----

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW COMMENTS

M SYSTEMS MANAGEMENT

Does the provider maintain written policies and procedures for systems management X IT Department

2 X

Does the provider maintain staff with knowledge of information systems and CIRTS Non-registered service SCC does the data entry X

3 Are there procedures in place to maintain system security X X I 4 I

social media policies Does the provider adhere to the agencys computer use and

XX I Does the provider maintain a system for routine back up of data and software to recover from losses or outages of the computer system in accordance with 44-4070 Florida Administrative Code

5

X 1 lxJ LshyN CIRTS 1middot

2

3 4 middot

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

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 Does the provider maintain alternate plans for capturing and ~lIg data if CIRTS is down for an extended period of time I I I I X

O UNIT RATE TRACKING ArEgt lInit nn mn

USF 2014 Fiscal Monitoring Tool Page 7 of7

__

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OAA Title III-E DATE Desk Review Completed 070615

SERVICE(S) Caregiver TraininglSupport - Group

MONTH(S) June 2014

I YES I NO I NIA I COMMENTS nn] PART II UNIT RECONCILIATION

1aIAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Sign In Logs Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1c lis internal documentation adequate authorized easy to follow and accurate

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

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled monthly to provider x invoices

Do clients and units in CIRTS verify to provider documentation

3a I - bull 1 Care pial 3b Enrollments I I X 3c

3d 3e __ ___ __

Services

__ _ _ Enrollments

3f Services

OTHER

INon-registered service

istered service

I

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OM Title III-E DATE Desk Review Completed 07106115

SERVICE(S) EducationlTraining - Group

MONTH(S) June 2014

I YES I uNO I NA I COMMENTS PART II UNIT RECONCILIATION

1alAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1clls internal documentation adequate authorized easy to follow and accurate

1dIAre service delivery records signed by the client or are other X I Not required SCC approved methods maintained to document delivery of service to a client

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled x invoices

Do clients and units in CIRTS verify to provider documentation

3a ~I i IJhbullbullu f I J I ~twu __

3b Enrollments I I X INon-registered service 3c Services J J v I M_ritmA ni

3d ~IJnJI _ IlrwIn_

3e Enrollments X Non-reoistered service I 3f Services X Non-reoistered service I

OTHER

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OFREVIEW

for identifying program

Are all accounting records adequately safeguarded from fire and theft

D SUBCONTRACTS AND ASSIGNMENTS

2

3

4

5a

5b

Have all subcontracts andor aSSignments been reviewed and received prior written approval from See I I I 1 x iNo subcontracts with see funds 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 I I 1 I x Has the provider developed a policy regarding frequencytype of administrative monitoring to ensure compliance and accountability of subcontractors with state and federal requirements

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

I I I I X Where any disallowed costs or paybacks from subcontractors reported I I I I X

E REVIEW AND AUDIT

USF 2014 Fiscal Monitoring Tool Page 30f7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

with OMS Circular Ashy

F PROPERTY AND EQUIPMENT (If E3 is YES SCC Iy

on th der d din thOf 1 Are there written procedures for recording property and

equipment 2 Is the property ledger maintained so that any item of property can

always be located and identified Are 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 property

3

Is a complete physical inventory of all property and equipment made bi-annually

4

5 Are retirements and disposals properly approved and recorded

Is approval received from SCC prior to purchasing equipment with see program funds

6

cc_ Was equipment purchased with sec program funds physically identified and located

7

Is approval received from SCC prior to disposing of equipment purchased with sec program funds

8

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

ItITRJ

9

X I I X I I Per auditor

X I I X I I Per auditor

i

X I I X I I Per auditor

X I I X I 1 Per auditor ~

X I I X I I Per auditor

I I I I X No equipment purchased with see funds

I I I I X

I I I I X

I J X I G PURCHASING (If item E3 is YES SCC may rely on the providers auditors for items reviewed in this section) 1

2middot

3middot

4middot 5

6middot

middot Are there written procedures for purchasing and are they followed X I J X I J Per auditor Is the provider purchasing products or materials with recycled content in accordance with section 4037065 and 287045 FS

X I I X I I Per auditor

bull

Do procedures encourage fair and open competition and promote diversity of subcontractors or vendors X I I X I I Per auditor Is there a comJletitive biddinq procedure X J I X I J Per auditor

middot Are bid dispute procedures in place and included in bid packets

X I I X I J Per auditor 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 xl I Per auditor

USF 2014 Fiscal Monitoring Tool Page 4 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

7IAre there steps taken to ensure the best price for merchandise or 1-1-------------~-_l services

8lls there seoaration between

H CASH DISBURSEMENTS 1 i bull

Per auditor

USF 2014 Fiscal Monitoring Tool Page 50f7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW bull _e_

3IAre records of all deposits maintained 4IAre validated deposit tickets or other bank issued documentation

YES I NO I YES I NO I NA X I I X I I Per auditor

COMMENTS

Per auditor Per auditor

local match

KBUDGETS ared to actual

2a Not-For-Profits Are reports prepared for the Board of Directors

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

L ~tYROLL (If E3 is YES SCC h lder -d fi d -

1 2

3

4

5 6 7

middot AreJhere written payroll procedures middot Are authorization of payroll recording the payroll and disbursing

thepayroU checks separate functions middot Are steps taken to guard against paying checks to improper or

fictitious employees Do procedures ensure that the total dollar amount of payroll is

verified and posted Are employment records kept separate from payroll

Do all employees use time sheets middot Is the provider current with the payment of all payroll taxes

X X Per auditor

X X Per auditor

X X Per auditor

X X -shy

Per auditor X X Per auditor X X Per auditor X X Per auditor

USF 2014 Fiscal Monitoring Tool Page 6 of7

-----

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW COMMENTS

M SYSTEMS MANAGEMENT

Does the provider maintain written policies and procedures for systems management X IT Department

2 X

Does the provider maintain staff with knowledge of information systems and CIRTS Non-registered service SCC does the data entry X

3 Are there procedures in place to maintain system security X X I 4 I

social media policies Does the provider adhere to the agencys computer use and

XX I Does the provider maintain a system for routine back up of data and software to recover from losses or outages of the computer system in accordance with 44-4070 Florida Administrative Code

5

X 1 lxJ LshyN CIRTS 1middot

2

3 4 middot

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

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 Does the provider maintain alternate plans for capturing and ~lIg data if CIRTS is down for an extended period of time I I I I X

O UNIT RATE TRACKING ArEgt lInit nn mn

USF 2014 Fiscal Monitoring Tool Page 7 of7

__

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OAA Title III-E DATE Desk Review Completed 070615

SERVICE(S) Caregiver TraininglSupport - Group

MONTH(S) June 2014

I YES I NO I NIA I COMMENTS nn] PART II UNIT RECONCILIATION

1aIAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Sign In Logs Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1c lis internal documentation adequate authorized easy to follow and accurate

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

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled monthly to provider x invoices

Do clients and units in CIRTS verify to provider documentation

3a I - bull 1 Care pial 3b Enrollments I I X 3c

3d 3e __ ___ __

Services

__ _ _ Enrollments

3f Services

OTHER

INon-registered service

istered service

I

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OM Title III-E DATE Desk Review Completed 07106115

SERVICE(S) EducationlTraining - Group

MONTH(S) June 2014

I YES I uNO I NA I COMMENTS PART II UNIT RECONCILIATION

1alAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1clls internal documentation adequate authorized easy to follow and accurate

1dIAre service delivery records signed by the client or are other X I Not required SCC approved methods maintained to document delivery of service to a client

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled x invoices

Do clients and units in CIRTS verify to provider documentation

3a ~I i IJhbullbullu f I J I ~twu __

3b Enrollments I I X INon-registered service 3c Services J J v I M_ritmA ni

3d ~IJnJI _ IlrwIn_

3e Enrollments X Non-reoistered service I 3f Services X Non-reoistered service I

OTHER

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

with OMS Circular Ashy

F PROPERTY AND EQUIPMENT (If E3 is YES SCC Iy

on th der d din thOf 1 Are there written procedures for recording property and

equipment 2 Is the property ledger maintained so that any item of property can

always be located and identified Are 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 property

3

Is a complete physical inventory of all property and equipment made bi-annually

4

5 Are retirements and disposals properly approved and recorded

Is approval received from SCC prior to purchasing equipment with see program funds

6

cc_ Was equipment purchased with sec program funds physically identified and located

7

Is approval received from SCC prior to disposing of equipment purchased with sec program funds

8

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

ItITRJ

9

X I I X I I Per auditor

X I I X I I Per auditor

i

X I I X I I Per auditor

X I I X I 1 Per auditor ~

X I I X I I Per auditor

I I I I X No equipment purchased with see funds

I I I I X

I I I I X

I J X I G PURCHASING (If item E3 is YES SCC may rely on the providers auditors for items reviewed in this section) 1

2middot

3middot

4middot 5

6middot

middot Are there written procedures for purchasing and are they followed X I J X I J Per auditor Is the provider purchasing products or materials with recycled content in accordance with section 4037065 and 287045 FS

X I I X I I Per auditor

bull

Do procedures encourage fair and open competition and promote diversity of subcontractors or vendors X I I X I I Per auditor Is there a comJletitive biddinq procedure X J I X I J Per auditor

middot Are bid dispute procedures in place and included in bid packets

X I I X I J Per auditor 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 xl I Per auditor

USF 2014 Fiscal Monitoring Tool Page 4 of7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

7IAre there steps taken to ensure the best price for merchandise or 1-1-------------~-_l services

8lls there seoaration between

H CASH DISBURSEMENTS 1 i bull

Per auditor

USF 2014 Fiscal Monitoring Tool Page 50f7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW bull _e_

3IAre records of all deposits maintained 4IAre validated deposit tickets or other bank issued documentation

YES I NO I YES I NO I NA X I I X I I Per auditor

COMMENTS

Per auditor Per auditor

local match

KBUDGETS ared to actual

2a Not-For-Profits Are reports prepared for the Board of Directors

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

L ~tYROLL (If E3 is YES SCC h lder -d fi d -

1 2

3

4

5 6 7

middot AreJhere written payroll procedures middot Are authorization of payroll recording the payroll and disbursing

thepayroU checks separate functions middot Are steps taken to guard against paying checks to improper or

fictitious employees Do procedures ensure that the total dollar amount of payroll is

verified and posted Are employment records kept separate from payroll

Do all employees use time sheets middot Is the provider current with the payment of all payroll taxes

X X Per auditor

X X Per auditor

X X Per auditor

X X -shy

Per auditor X X Per auditor X X Per auditor X X Per auditor

USF 2014 Fiscal Monitoring Tool Page 6 of7

-----

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW COMMENTS

M SYSTEMS MANAGEMENT

Does the provider maintain written policies and procedures for systems management X IT Department

2 X

Does the provider maintain staff with knowledge of information systems and CIRTS Non-registered service SCC does the data entry X

3 Are there procedures in place to maintain system security X X I 4 I

social media policies Does the provider adhere to the agencys computer use and

XX I Does the provider maintain a system for routine back up of data and software to recover from losses or outages of the computer system in accordance with 44-4070 Florida Administrative Code

5

X 1 lxJ LshyN CIRTS 1middot

2

3 4 middot

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

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 Does the provider maintain alternate plans for capturing and ~lIg data if CIRTS is down for an extended period of time I I I I X

O UNIT RATE TRACKING ArEgt lInit nn mn

USF 2014 Fiscal Monitoring Tool Page 7 of7

__

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OAA Title III-E DATE Desk Review Completed 070615

SERVICE(S) Caregiver TraininglSupport - Group

MONTH(S) June 2014

I YES I NO I NIA I COMMENTS nn] PART II UNIT RECONCILIATION

1aIAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Sign In Logs Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1c lis internal documentation adequate authorized easy to follow and accurate

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

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled monthly to provider x invoices

Do clients and units in CIRTS verify to provider documentation

3a I - bull 1 Care pial 3b Enrollments I I X 3c

3d 3e __ ___ __

Services

__ _ _ Enrollments

3f Services

OTHER

INon-registered service

istered service

I

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OM Title III-E DATE Desk Review Completed 07106115

SERVICE(S) EducationlTraining - Group

MONTH(S) June 2014

I YES I uNO I NA I COMMENTS PART II UNIT RECONCILIATION

1alAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1clls internal documentation adequate authorized easy to follow and accurate

1dIAre service delivery records signed by the client or are other X I Not required SCC approved methods maintained to document delivery of service to a client

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled x invoices

Do clients and units in CIRTS verify to provider documentation

3a ~I i IJhbullbullu f I J I ~twu __

3b Enrollments I I X INon-registered service 3c Services J J v I M_ritmA ni

3d ~IJnJI _ IlrwIn_

3e Enrollments X Non-reoistered service I 3f Services X Non-reoistered service I

OTHER

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW

7IAre there steps taken to ensure the best price for merchandise or 1-1-------------~-_l services

8lls there seoaration between

H CASH DISBURSEMENTS 1 i bull

Per auditor

USF 2014 Fiscal Monitoring Tool Page 50f7

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW bull _e_

3IAre records of all deposits maintained 4IAre validated deposit tickets or other bank issued documentation

YES I NO I YES I NO I NA X I I X I I Per auditor

COMMENTS

Per auditor Per auditor

local match

KBUDGETS ared to actual

2a Not-For-Profits Are reports prepared for the Board of Directors

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

L ~tYROLL (If E3 is YES SCC h lder -d fi d -

1 2

3

4

5 6 7

middot AreJhere written payroll procedures middot Are authorization of payroll recording the payroll and disbursing

thepayroU checks separate functions middot Are steps taken to guard against paying checks to improper or

fictitious employees Do procedures ensure that the total dollar amount of payroll is

verified and posted Are employment records kept separate from payroll

Do all employees use time sheets middot Is the provider current with the payment of all payroll taxes

X X Per auditor

X X Per auditor

X X Per auditor

X X -shy

Per auditor X X Per auditor X X Per auditor X X Per auditor

USF 2014 Fiscal Monitoring Tool Page 6 of7

-----

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW COMMENTS

M SYSTEMS MANAGEMENT

Does the provider maintain written policies and procedures for systems management X IT Department

2 X

Does the provider maintain staff with knowledge of information systems and CIRTS Non-registered service SCC does the data entry X

3 Are there procedures in place to maintain system security X X I 4 I

social media policies Does the provider adhere to the agencys computer use and

XX I Does the provider maintain a system for routine back up of data and software to recover from losses or outages of the computer system in accordance with 44-4070 Florida Administrative Code

5

X 1 lxJ LshyN CIRTS 1middot

2

3 4 middot

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

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 Does the provider maintain alternate plans for capturing and ~lIg data if CIRTS is down for an extended period of time I I I I X

O UNIT RATE TRACKING ArEgt lInit nn mn

USF 2014 Fiscal Monitoring Tool Page 7 of7

__

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OAA Title III-E DATE Desk Review Completed 070615

SERVICE(S) Caregiver TraininglSupport - Group

MONTH(S) June 2014

I YES I NO I NIA I COMMENTS nn] PART II UNIT RECONCILIATION

1aIAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Sign In Logs Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1c lis internal documentation adequate authorized easy to follow and accurate

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

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled monthly to provider x invoices

Do clients and units in CIRTS verify to provider documentation

3a I - bull 1 Care pial 3b Enrollments I I X 3c

3d 3e __ ___ __

Services

__ _ _ Enrollments

3f Services

OTHER

INon-registered service

istered service

I

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OM Title III-E DATE Desk Review Completed 07106115

SERVICE(S) EducationlTraining - Group

MONTH(S) June 2014

I YES I uNO I NA I COMMENTS PART II UNIT RECONCILIATION

1alAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1clls internal documentation adequate authorized easy to follow and accurate

1dIAre service delivery records signed by the client or are other X I Not required SCC approved methods maintained to document delivery of service to a client

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled x invoices

Do clients and units in CIRTS verify to provider documentation

3a ~I i IJhbullbullu f I J I ~twu __

3b Enrollments I I X INon-registered service 3c Services J J v I M_ritmA ni

3d ~IJnJI _ IlrwIn_

3e Enrollments X Non-reoistered service I 3f Services X Non-reoistered service I

OTHER

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW bull _e_

3IAre records of all deposits maintained 4IAre validated deposit tickets or other bank issued documentation

YES I NO I YES I NO I NA X I I X I I Per auditor

COMMENTS

Per auditor Per auditor

local match

KBUDGETS ared to actual

2a Not-For-Profits Are reports prepared for the Board of Directors

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

L ~tYROLL (If E3 is YES SCC h lder -d fi d -

1 2

3

4

5 6 7

middot AreJhere written payroll procedures middot Are authorization of payroll recording the payroll and disbursing

thepayroU checks separate functions middot Are steps taken to guard against paying checks to improper or

fictitious employees Do procedures ensure that the total dollar amount of payroll is

verified and posted Are employment records kept separate from payroll

Do all employees use time sheets middot Is the provider current with the payment of all payroll taxes

X X Per auditor

X X Per auditor

X X Per auditor

X X -shy

Per auditor X X Per auditor X X Per auditor X X Per auditor

USF 2014 Fiscal Monitoring Tool Page 6 of7

-----

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW COMMENTS

M SYSTEMS MANAGEMENT

Does the provider maintain written policies and procedures for systems management X IT Department

2 X

Does the provider maintain staff with knowledge of information systems and CIRTS Non-registered service SCC does the data entry X

3 Are there procedures in place to maintain system security X X I 4 I

social media policies Does the provider adhere to the agencys computer use and

XX I Does the provider maintain a system for routine back up of data and software to recover from losses or outages of the computer system in accordance with 44-4070 Florida Administrative Code

5

X 1 lxJ LshyN CIRTS 1middot

2

3 4 middot

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

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 Does the provider maintain alternate plans for capturing and ~lIg data if CIRTS is down for an extended period of time I I I I X

O UNIT RATE TRACKING ArEgt lInit nn mn

USF 2014 Fiscal Monitoring Tool Page 7 of7

__

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OAA Title III-E DATE Desk Review Completed 070615

SERVICE(S) Caregiver TraininglSupport - Group

MONTH(S) June 2014

I YES I NO I NIA I COMMENTS nn] PART II UNIT RECONCILIATION

1aIAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Sign In Logs Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1c lis internal documentation adequate authorized easy to follow and accurate

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

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled monthly to provider x invoices

Do clients and units in CIRTS verify to provider documentation

3a I - bull 1 Care pial 3b Enrollments I I X 3c

3d 3e __ ___ __

Services

__ _ _ Enrollments

3f Services

OTHER

INon-registered service

istered service

I

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OM Title III-E DATE Desk Review Completed 07106115

SERVICE(S) EducationlTraining - Group

MONTH(S) June 2014

I YES I uNO I NA I COMMENTS PART II UNIT RECONCILIATION

1alAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1clls internal documentation adequate authorized easy to follow and accurate

1dIAre service delivery records signed by the client or are other X I Not required SCC approved methods maintained to document delivery of service to a client

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled x invoices

Do clients and units in CIRTS verify to provider documentation

3a ~I i IJhbullbullu f I J I ~twu __

3b Enrollments I I X INon-registered service 3c Services J J v I M_ritmA ni

3d ~IJnJI _ IlrwIn_

3e Enrollments X Non-reoistered service I 3f Services X Non-reoistered service I

OTHER

-----

SENIOR CONNECTION CENTER INC FISCAL MONITORING TOOL

AREA OF REVIEW COMMENTS

M SYSTEMS MANAGEMENT

Does the provider maintain written policies and procedures for systems management X IT Department

2 X

Does the provider maintain staff with knowledge of information systems and CIRTS Non-registered service SCC does the data entry X

3 Are there procedures in place to maintain system security X X I 4 I

social media policies Does the provider adhere to the agencys computer use and

XX I Does the provider maintain a system for routine back up of data and software to recover from losses or outages of the computer system in accordance with 44-4070 Florida Administrative Code

5

X 1 lxJ LshyN CIRTS 1middot

2

3 4 middot

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

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 Does the provider maintain alternate plans for capturing and ~lIg data if CIRTS is down for an extended period of time I I I I X

O UNIT RATE TRACKING ArEgt lInit nn mn

USF 2014 Fiscal Monitoring Tool Page 7 of7

__

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OAA Title III-E DATE Desk Review Completed 070615

SERVICE(S) Caregiver TraininglSupport - Group

MONTH(S) June 2014

I YES I NO I NIA I COMMENTS nn] PART II UNIT RECONCILIATION

1aIAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Sign In Logs Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1c lis internal documentation adequate authorized easy to follow and accurate

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

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled monthly to provider x invoices

Do clients and units in CIRTS verify to provider documentation

3a I - bull 1 Care pial 3b Enrollments I I X 3c

3d 3e __ ___ __

Services

__ _ _ Enrollments

3f Services

OTHER

INon-registered service

istered service

I

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OM Title III-E DATE Desk Review Completed 07106115

SERVICE(S) EducationlTraining - Group

MONTH(S) June 2014

I YES I uNO I NA I COMMENTS PART II UNIT RECONCILIATION

1alAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1clls internal documentation adequate authorized easy to follow and accurate

1dIAre service delivery records signed by the client or are other X I Not required SCC approved methods maintained to document delivery of service to a client

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled x invoices

Do clients and units in CIRTS verify to provider documentation

3a ~I i IJhbullbullu f I J I ~twu __

3b Enrollments I I X INon-registered service 3c Services J J v I M_ritmA ni

3d ~IJnJI _ IlrwIn_

3e Enrollments X Non-reoistered service I 3f Services X Non-reoistered service I

OTHER

__

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OAA Title III-E DATE Desk Review Completed 070615

SERVICE(S) Caregiver TraininglSupport - Group

MONTH(S) June 2014

I YES I NO I NIA I COMMENTS nn] PART II UNIT RECONCILIATION

1aIAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Sign In Logs Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1c lis internal documentation adequate authorized easy to follow and accurate

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

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled monthly to provider x invoices

Do clients and units in CIRTS verify to provider documentation

3a I - bull 1 Care pial 3b Enrollments I I X 3c

3d 3e __ ___ __

Services

__ _ _ Enrollments

3f Services

OTHER

INon-registered service

istered service

I

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OM Title III-E DATE Desk Review Completed 07106115

SERVICE(S) EducationlTraining - Group

MONTH(S) June 2014

I YES I uNO I NA I COMMENTS PART II UNIT RECONCILIATION

1alAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1clls internal documentation adequate authorized easy to follow and accurate

1dIAre service delivery records signed by the client or are other X I Not required SCC approved methods maintained to document delivery of service to a client

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled x invoices

Do clients and units in CIRTS verify to provider documentation

3a ~I i IJhbullbullu f I J I ~twu __

3b Enrollments I I X INon-registered service 3c Services J J v I M_ritmA ni

3d ~IJnJI _ IlrwIn_

3e Enrollments X Non-reoistered service I 3f Services X Non-reoistered service I

OTHER

SENIOR CONNECTION CENTER INC Page 1 of 1

FISCAL MONITORING TOOL

AGENCY University of South Florida MONITORS Deborah Heckaman Phil Hollister

PROGRAM OM Title III-E DATE Desk Review Completed 07106115

SERVICE(S) EducationlTraining - Group

MONTH(S) June 2014

I YES I uNO I NA I COMMENTS PART II UNIT RECONCILIATION

1alAre expenditures reflected on provider invoices supported by internal documentation

1bllnternal documentation includes (list) Detailed Service Logs Monthly Summary Report Monthly County Report Monthly Invoice

1clls internal documentation adequate authorized easy to follow and accurate

1dIAre service delivery records signed by the client or are other X I Not required SCC approved methods maintained to document delivery of service to a client

1e1 For the monitoring was internal documentation organized by the x month in which it was billed

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

2IAre subcontractor invoices reconciled x invoices

Do clients and units in CIRTS verify to provider documentation

3a ~I i IJhbullbullu f I J I ~twu __

3b Enrollments I I X INon-registered service 3c Services J J v I M_ritmA ni

3d ~IJnJI _ IlrwIn_

3e Enrollments X Non-reoistered service I 3f Services X Non-reoistered service I

OTHER