Special Contract Provisions_Attachments BC-BE (HDM).pdf

ATTACHMENT BC

FINANCIAL AND COMPLIANCE AUDIT

The administration of resources awarded by the Agency to the Provider may be subject to audits and/or monitoring by the Agency, as described in this section.

MONITORING

[n addition to reviews of audits conducted in accordance with OMB Circular A-133, as revised, and Section 215.97, F.S., (see "AUDITS" below), monitoring procedures may include, but not be limited to, on-site visits by the Agency staff, limited scope audits as defined by OMB Circular A-133, as revised, and/or other procedures. By entering into this agreement, the Provider agrees to comply and cooperate with any monitoring procedures/processes deemed appropriate by the Agency. In the event the Agency determines that a limited scope audit of the Provider is appropriate, the Provider agrees to comply with any additional instructions provided by the Agency to the Prov id er regarding such audit. The Provider further agrees to comply and cooperate with any inspections, reviews, investigations, or audits deemed necessary by the Chief Financial Officer (CFO) or Auditor General.

AUDITS

PART!: FEDERALLYFUNDED

This part is applicable if the Provider is a state or local government or a non-profit organization as defined in OMB Circular A- 133, as revised.

Jn the event that the Provider expends $500,000.00 or more in federal awards during its fi scal yea1', the Provider must have a single or program-specific audit conducted in accordance with the provisions of OMB Circular A-133, as revised.

EXHIBIT I to this Agreement indicates federal resources awarded through the Agency by this Agreement. In determining the federal awards expended in its fiscal year, the Provider shall consider all sources of federal awards, including federal resources received from the Agency. The determination of amounts of federal awards expended shou ld be in accordance with the guidelines established by OMB Circular A-133, as revised. An audit of the Provider conducted by the Auditor General in accordance with the provisions of OMB Circular A-133, as revised, will meet the requirements of this part.

In connection with the audit requirements addressed in Part I, paragraph I, the Provider shall fulfill the requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular A-133, as revised .

If the Provider expends less than $500,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of OMB Circular A-133, as revised, is not required. In the event that the Provider expends less than $500,000.00 in federal awards in its fi scal year and elects to have an audit conducted in accordance with the provisions of OMB Circular A-133, as revised, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Provider resources obtained from other than federal entities.)

An audit conducted in accordance with this pa1t shall cover the entire organization for the organization's fiscal year.

Compliance findings related to agreements with the Agency shall be based on the agreement's requirements, including any rules, regulations, or statutes referenced in the agreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable agreement. All questioned costs and liabilities due to the Agency shall be fully disclosed in the audit repo1t with reference to the Agency agreement involved. If not otherwise disclosed as required by Section .310(b)(2) of OMB Circular A-133, as revised, the schedule of expenditures of federal awards shall identify expenditures by agreement number for each agreement with the Agency in effect during the audit period.

Financial repo1ting packages required under this pa1t must be submitted within the earlier of 30 days after receipt of the audit repo1t or 9 months after the end of the Provider's fiscal year end.

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FINANCIAL AND COMPLIANCE AUDIT

PART II: STATE FUNDED

This part is applicable if the Provider is a non-state entity as defined by Section 215.97(2), Florida Statutes:

In the event that the Provider expends a total amount of state financial assistance equal to or in excess of $500,000.00 in any fiscal year of such Provider (for fiscal years ending September 30, 2004 or thereafter), the Provider must have a State single or project-specific audit for such fiscal year in accordance with Section 215.97, Florida Statutes; applicable rules qf the Department of Financial Services; and Chapters I 0.550 (local governmental entities) or l 0.650 (nonprofit and for-profit organizations), Rules of the Auditor General. EXHIBIT I to this agreement indicates state financial assistance awarded through the Agency by this Agreement. In determining the state financial assistance expended in its fiscal year, the Provider shall consider all sources of state financial assistance, including state financial assistance received from the Agency, other state agencies, and other non-state entities. State financial assistance does not include federal direct or pass-through awards and resources received by a non-state entity for federal program matching requirements.

In connection with the audit requirements addressed in Part 11 , paragraph I, the Provider shall ensure that the audit complies with the requirements of Section 215.97(8), Florida Statutes. This includes submission of a financial repo11ing package as defined by Section 215.97(2), Florida Statutes, and Chapter 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General.

If the Provider expends less than $500,000.00 in state financial assistance in its fiscal year (for fiscal years ending September 30, 2004 or thereafter), an audit conducted in accordance with the provisions of Section 215. 97, Florida Statutes, is not required. In the event that the Provider expends less than $500,000.00 in state financial assistance in its fiscal year and elects to have an audit conducted in accordance with the provisions of Section 215 .97, Florida Statutes, the cost of the audit must be paid from the non-state entity's resources (i.e., the cost of such an audit must be paid from the Provider resources obtained from other than state entities).

An audit conducted in accordance with this part sha ll cover the entire organization for the organization's fiscal year.

Compliance findings related to agreements with the Agency shall be based on the agreement's requirements, including any applicable rules, regu lations, or statutes. The financial statements shall disclose whether or not the matching requirement was met for each applicable agreement. All questioned costs and liabilities due to the Agency shall be fully disclosed in the audit report with reference to the Agency agreement involved. If not otherwise disclosed as required by Rule 691- 5.003, Fla. Admin. Code, the schedule of expenditures of state financial assistance shall identify expenditures by agreement number for each agreement with the Agency in effect during the audit period. Financial repo1ting packages required under th is pat1 must be submitted within 45 days after delive1y of the audit repo11, but no later than 12 months after the Provider's fiscal year end for local governmental entities. Non-profit or for-profit organizations are requ ired to be submitted within 45 days after delivery of the audit report, but no later than 9 months after the Prov id er' s fiscal year end. Notwithstanding the applicability of this po1tion, the Agency retains all right and obligation to monitor and oversee the performance of this Agreement as outlined throughout this document and pursuant to law.

FINANCIAL AND COMPLIANCE AUDIT

PART lll: REPORT SUBMISSION

Copies of reporting packages for audits conducted in accordance with OMB Circular A-133, as revised, and required by PART I of this Agreement shall be submitted, when required by Section .320 (d), OMB Circular A-133, as revised, by or on behalfof the Provider directly to each of the following:

The Agency at the following address:

Arca Agency 011 Aging of Palm Beach/Treasure Coast, Inc.

Attn: CFO

4400 North Congress Avenue West Palm Beach, Florida 33407

The Federal Audit Clearinghouse designated in OMB Circu lar A- I 33, as revised (the number of copies required by Sections .320 ( d)( I) and (2), OMB Circular A-133, as revised, should be submitted to the Federal Audit Clearinghouse), at the following address:

Federal Audit Clearinghouse Uurcau of the Census 1201 East 10'" Street

Jeffersonville, IN 47132

Other federal agencies and pass-through entities in accordance with Sections .320 (e) and (t), OMB Circular A-133, as revised. Pursuant to Sections .320(f), OMB Circular A-133, as revised, the Provider shall submit a copy of the reporting package described in Section .320(c), OMB Circular A-133, as revised, and any management Jetter issued by the auditor, to the Agency at the following address:

Arca Agency on Aging of Palm Beach/Treasure Coast, Inc.

Attn: CFO

4400 North Congress A venue West Palm Reach, Florida 33407

Additionally, copies of financial reporting packages required by Part II of this Agreement shall be submitted by or on behalfofthe Provider directly to each of the following:

The Agency at the following address:

Arca Agency 011 Aging of Palm Deachffrcasnrc Coast, Inc.

Attn: CFO

4400 North Congress Avenue West Palm Beach, Florida 33407

The Auditor General's Office at the following address:

State of Florida Auditor Gencrnl Claude Pepper Building, Room 574

,111 West Madison Stt-eet Talln hasscc, Florida 32399-1450

Any reports, management letter, or other information required to be submitted to the Agency pursuant to this Agreement shall be submitted timely in accordance with OMB Circular A-133, Florida Statutes, and Chapters I 0.550 (local governmental entit ies) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General, as applicable.

Providers, when submitting financial reporting packages to the Agency for audits done in accordance with OMB Circular A-133 or Chapters I 0.550 (local governmental entities) or I 0.650 (nonprofit and for-profit organizations), Rules of the Auditor General, should indicate the date that the reporting package was delivered to the Provider in correspondence accompanying the reporting package.

FINANCIAL AND COMPLIANCE AUDIT

PART IV: RECORD RETENTION

The P ro vide r shall retain sufficient records demonstrating its compliance with the terms of thi s Agreement for a period of s ix years from the date the audit report is issued, and shall allow the Agency or its designee, the CFO or Auditor General access to such records upon request. The Prov ider shall ensure that audit working papers are made ava ilable to the Agency, or its designee, C FO, or Auditor General upon request for a period of s ix years from the date the audit report is issued, unless exte nded in writing by the Agency.

ATTACHMENT BD

INSTRUCTIONS FOR CIVIL RIGHTS COMPLIANCE CHECKLIST

1. Describe the geographic service area such as a district, county, city or other locality. If the program/facility serves a specific target population such as adolescents, describe the target population. Also, define the type of service provided.

2. Enter the percent of the population served by race and sex. The population served includes persons in the geographical area for which services are provided such as a city, county or other regional area. Population statistics can be obtained from local chambers of commerce, libraries, or any publication from the 1980 Census containing Florida population statistics. Include the source of your population statistics. (“Other” races include Asian/Pacific Islanders and American Indian/Alaskan Natives.)

3. Enter the total number of full-time staff and their percent by race, sex and disability. Include the effective date of your summary.

4. Enter the total number of clients who are enrolled, registered or currently served by the program or facility, and list their percent by race, sex and disability. Include the date that enrollment was counted.

5. Enter the total number of advisory board members and their percent by race, sex, and disability. If there is no advisory or governing board, leave this section blank.

6. Each recipient of federal financial assistance must have on file an assurance that the program will be conducted in compliance with all nondiscriminatory provisions as required in 45 CFR 80. This is usually a standard part of the contract language for DOEA Recipients and their Sub-grantees, 45 CFR 80.4 (a).

7. Is the race, sex, and national origin of the staff reflective of the general population? For example, if 10% of the population is Hispanic, is there a comparable percentage of Hispanic staff?

8. Where there is a significant variation between the race, sex or ethnic composition of the clients and their availability in the population, the program/facility has the responsibility to determine the reasons for such variation and take whatever action may be necessary to correct any discrimination. Some legitimate disparities may exist when programs are sanctioned to serve target populations such as elderly or disabled persons, 45 CFR 80.3 (b) (6).

9. Do eligibility requirements unlawfully exclude persons in protected groups from the provision of services or employment? Evidence of such may be indicated in staff and client representation (Questions 3 and 4) and also through on-site record analysis of persons who applied but were denied services or employment, 45 CFR 80.3 (a) and 45 CFR 80.1 (b) (2).

10. Participants or clients must be provided services such as medical, nursing and dental care, laboratory services, physical and recreational therapies, counseling and social services without regard to race, sex, color, national origin, religion, age or disability. Courtesy titles, appointment scheduling and accuracy of record keeping must be applied uniformly and without regard to race, sex, color, national origin, religion, age or disability. Entrances, waiting rooms, reception areas, restrooms and other facilities must also be equally available to all clients, 45 CFR 80.3 (b).

11. For in-patient services, residents must be assigned to rooms, wards, etc., without regard to race, color, national origin or disability. Also, residents must not be asked whether they are willing to share accommodations with persons of a different race, color, national origin, or disability, 45 CFR 80.3 (a).

12. The program/facility and all services must be accessible to participants and applicants, including those persons who may not speak English. In geographic areas where a significant population of non-English speaking people live, program accessibility may include the employment of bilingual staff. In other areas, it is sufficient to have a policy or plan for service, such as a current list of names and telephone numbers of bilingual individuals who will assist in the provision of services, 45 CFR 80.3 (a).

ATTACHMENT BD

13. Programs/facilities must make information regarding the nondiscriminatory provisions of Title VI available to their participants, beneficiaries or any other interested parties. This should include information on their right to file a complaint of discrimination with either the Florida Department of Elder Affairs or the U.S. Department of HHS.

The information may be supplied verbally or in writing to every individual, or may be supplied through the use of an equal opportunity policy poster displayed in a public area of the facility, 45 CFR 80.6 (d).

14. Report number of discrimination complaints filed against the program/facility. Indicate the basis, e.g., race, color, creed, sex, age, national origin, disability, retaliation; the issues involved, e.g., services or employment, placement, termination, etc. Indicate the civil rights law or policy alleged to have been violated along with the name and address of the local, state or federal agency with whom the complaint has been filed. Indicate the current status, e.g., settled, no reasonable cause found, failure to conciliate, failure to cooperate, under review, etc.

15. The program/facility must be physically accessible to disabled individuals. Physical accessibility includes designated parking areas, curb cuts or level approaches, ramps and adequate widths to entrances. The lobby, public telephone, restroom facilities, water fountains, information and admissions offices should be accessible. Door widths and traffic areas of administrative offices, cafeterias, restrooms, recreation areas, counters and serving lines should be observed for accessibility. Elevators should be observed for door width, and Braille or raised numbers.

Switches and controls for light, heat, ventilation, fire alarms, and other essentials should be installed at an appropriate height for mobility impaired individuals.

16. Section 504 of the Rehabilitation Act of 1973 requires that a recipient of federal financial assistance conduct a self-evaluation to identify any accessibility barriers. Self-evaluation is a four step process:

a. With the assistance of a disabled individual/organization, evaluate current practices and policies which do not comply with Section 504.

b. Modify policies and practices that do not meet Section 504 requirements.

c. Take remedial steps to eliminate any discrimination that has been identified.

d. Maintain self-evaluation on file. (This checklist may be used to satisfy this requirement if these four steps have been followed.), 45 CFR 84.6.

17. Programs or facilities that employ 15 or more persons must adopt grievance procedures that incorporate appropriate due process standards and provide for the prompt and equitable resolution of complaints alleging any action prohibited by Section 504.45 CFR 84.7 (b).

18. Programs or facilities that employ 15 or more persons must designate at least one person to coordinate efforts to comply with Section 504.45 CFR 84.7 (a).

19. Continuing steps must be taken to notify employees and the public of the program/facility’s policy of nondiscrimination on the basis of disability. This includes recruitment material, notices for hearings, newspaper ads, and other appropriate written communication, 45 CFR 84.8 (a).

20. Programs/facilities that employ 15 or more persons must provide appropriate auxiliary aids to persons with impaired sensory, manual or speaking skills where necessary. Auxiliary aids may include, but are not limited to, interpreters for hearing impaired individuals, taped or Braille materials, or any alternative resources that can be used to provide equally effective services, 45 CFR 84.52 (d).

21. Programs/facilities with 50 or more employees and $50,000.00 in federal contracts must develop, implement and maintain a written affirmative action compliance program in accordance with Executive Order 11246, 41 CFR 60 and Title VI of the Civil Rights Act of 1964, as amended.

INSTRUCTIONS FOR THE CIVIL RIGHTS COMPLIANCE CHECKLIST

ATTACHMENT BE

CIVIL RIGHTS COMPLIANCE CHECKLIST

Program/Facility Name County AAA/Contractor

Address Completed By

City, State, Zip Code Date Telephone

PART I. READ THE REVERSE SIDE FOR ILLUSTRATIVE INFORMATION WHICH WILL HELP YOU IN THE COMPLETION OF THIS

FORM.

1. Briefly describe the geographic area served by the program/facility and the type of service provided:

2. POPULATION OF AREA SERVED. Source of data:

Total # % White % Black % Hispanic % Other % Female

3. STAFF CURRENTLY EMPOLYED. Effective date:

Total # % White % Black % Hispanic % Other % Female % Disabled

4. CLIENTS CURRENTLY ENROLLED OR REGISTERED. Effective date:

Total # % White % Black % Hispanic % Other % Female % Disabled % Over 40

5. ADVISORY OR GOVERNING BOARD, IF APPLICABLE.

Total # % White % Black % Hispanic % Other % Female % Disabled

PART II. USE A SEPARATE SHEET OF PAPER FOR ANY EXPLANATIONS REQUIRING MORE SPACE.

6. Is an Assurance of Compliance on file with DOEA? If N/A or NO, explain.

N/A YES NO

7. Compare the staff composition to the population. Is staff representative of the population? If N/A or NO, explain.

N/A YES NO

8. Compare the client composition to the population. Are race and sex characteristics representative of the population? If N/A or NO, explain.

N/A YES NO

9. Are eligibility requirements for services applied to clients and applicants without regard to race, color, national origin, sex, age, religion or disability? If N/A or NO, explain.

N/A YES NO

10. Are all benefits, services and facilities available to applicants and participants in an equally effective manner regardless of race, sex, color, age, national origin, religion or disability? If N/A or NO, explain.

N/A YES NO

11. Are all benefits, services and facilities available to applicants and participants in an equally effective manner regardless of race, sex, color, age, national origin, religion or disability? If N/A or NO, explain.

N/A YES NO

Revised August 2010, 1 of 2

12. Is the program/facility accessible to non-English speaking clients? If N/A or NO, explain.

13. Are employees, applicants and participants informed of their protection against discrimination? If YES, how?

Verbal □ Written □ Poster □ If N/A or NO, explain.

N/A YES NO

14. Give the number and current status of any discrimination complaints regarding services or employment filed against the program/facility.

N/A NUMBER

15. Is the program/facility physically accessible to mobility, hearing, and sight-impaired individuals? If N/A or NO, explain.

N/A YES NO

PART III: THE FOLLOWING QUESTIONS APPLY TO PROGRAMS AND FACILITIES WITH 15 OR MORE EMPLOYEES

16. Has a self-evaluation been conducted to identify any barriers to serving disabled individuals, and to make any necessary modifications? If NO, explain.

YES NO

17. Is there an established grievance procedure that incorporates due process in the resolution of complaints? If NO, explain

YES NO

18. Has a person been designated to coordinate Section 504 compliance activities? If NO, explain.

YES NO

19. Do recruitment and notification materials advise applicants, employees and participants of nondiscrimination on the basis of disability? If NO, explain.

YES NO

20. Are auxiliary aids available to assure accessibility of services to hearing and sight-impaired individuals? If NO, explain.

YES NO

PART IV:FOR PROGRAMS OR FACILITIES WITH 50 OR MORE EMPLOYEES AND FEDERAL CONTRACTS OF $50,000.00 OR MORE.

21. Do you have a written affirmative action plan? If NO, explain.

YES NO

Florida Dept. of Elder Affairs Use Only

Reviewed by In Compliance: Yes □ No □ Program Office *Notice of Corrective Action Sent ___/___/______

Date Telephone Response Due ___/___/______

On-Site □ Desk Review □ Revised August 2010, 2 of 2

CIVIL RIGHTS COMPLIANCE CHECKLIST ATTACHMENT BE

N/A YES NO