Subrecipient/Vendor Compliance Franklin County DJFS December 6, 2011.

Subrecipient/Vendor Subrecipient/Vendor ComplianceCompliance

Franklin County DJFSFranklin County DJFS

December 6, 2011December 6, 2011

FCDJFS Subrecipient Vendor Compliance PFCDJFS Subrecipient Vendor Compliance Presentationresentation

22

AgendaAgenda IntroductionIntroduction

• Subrecipients and Vendors Subrecipients and Vendors • Subaward/Contract testingSubaward/Contract testing

Internal ControlsInternal Controls Expenditure TestingExpenditure Testing DSS updateDSS update A-133/SEFAA-133/SEFA Payroll Payroll EquipmentEquipment Pass-through/SubcontractsPass-through/Subcontracts


33

Internal ControlsInternal Controls

Criteria:Criteria: Government Auditing Standards (Yellow Book) 7.16 Government Auditing Standards (Yellow Book) 7.16

OAC 5101:9-1-88 Subrecipient Annual Risk Assessment OAC 5101:9-1-88 Subrecipient Annual Risk Assessment

Review and Subrecipient Monitoring Process (H)(2)(e)Review and Subrecipient Monitoring Process (H)(2)(e) OMB Circular A-133 300(b), 500 (c)OMB Circular A-133 300(b), 500 (c)

Common Findings:Common Findings: Failure to have policies and procedures over approved Failure to have policies and procedures over approved

budget items, i.e., travel reimbursement, credit cards, cell budget items, i.e., travel reimbursement, credit cards, cell phone reimbursementsphone reimbursements

Lack of segregation of duties in fiscal functions, or absence Lack of segregation of duties in fiscal functions, or absence of policies over Agency functions, such as revenue and of policies over Agency functions, such as revenue and disbursements, cost allocations, purchasing, capital assetsdisbursements, cost allocations, purchasing, capital assets


44

Expenditure TestingExpenditure Testing CriteriaCriteria: 2 CFR Part 230 (codification of OMB Circular A-122) : 2 CFR Part 230 (codification of OMB Circular A-122) 45 CFR Subpart 92.20 Risk assessment statement45 CFR Subpart 92.20 Risk assessment statement

Common FindingsCommon Findings:: Inability to produce grant award - program specific financial Inability to produce grant award - program specific financial statements to promote transparencystatements to promote transparency Incomplete or missing agreements/sub-contracts, and Incomplete or missing agreements/sub-contracts, and unsupported expenditures charged to grant (sales tax, other unsupported expenditures charged to grant (sales tax, other programs’ expenses)programs’ expenses) Disproportionate allocation expense to our program Disproportionate allocation expense to our program Lack of support for allowed expenditures (invoices, required Lack of support for allowed expenditures (invoices, required signatures, transparent coding)signatures, transparent coding) Unreasonable (not necessary for program administration, Unreasonable (not necessary for program administration, exceeding normal market values)exceeding normal market values)


55

DSS UpdateDSS Update

BudgetsBudgets• Cost to provide the service or run the programCost to provide the service or run the program

Units of ServiceUnits of Service• Payment and Performance PointsPayment and Performance Points

InvoicesInvoices• Request of payment for actual services provided and Request of payment for actual services provided and

expensesexpenses

Quarterly Expenditure ReportsQuarterly Expenditure Reports• Reports revenue and expensesReports revenue and expenses


66

A-133A-133Schedule of Expenditures of Schedule of Expenditures of

Federal AwardsFederal Awards Don Wells, CPADon Wells, CPA

Hemphill and Associates, Inc.Hemphill and Associates, Inc.


77

Payroll testingPayroll testingCriteriaCriteria: :

2 CFR 230 (codification of OMB Circular A-122) 2 CFR 230 (codification of OMB Circular A-122)

Appendix B; 8. Compensation for personal servicesAppendix B; 8. Compensation for personal services

Common findingsCommon findings: : Employees working on multiple grants not separately Employees working on multiple grants not separately

allocating time on time sheetsallocating time on time sheets No Leave slips present for employee’s accounting for No Leave slips present for employee’s accounting for

vacation/sick/personal timevacation/sick/personal time Managers not signing employee timesheetsManagers not signing employee timesheets Exempt staff not completing Personnel Activity ReportsExempt staff not completing Personnel Activity Reports


88

EquipmentEquipment

CriteriaCriteria: 45 CFR 74.44 Procurement procedures : 45 CFR 74.44 Procurement procedures

OAC 5101:9-4-07 (B) (1) OAC 5101:9-4-07 (B) (1)

Common findingsCommon findings: : No subrecipient procurement planNo subrecipient procurement plan Failure to document procurement processFailure to document procurement process No allocation process to identify proper usage and No allocation process to identify proper usage and

identification of equipment costs charged to the FCDJFS identification of equipment costs charged to the FCDJFS grantgrant


99

Pass-through and SubcontractingPass-through and Subcontracting

Subrecipients passing through funds assume monitoring Subrecipients passing through funds assume monitoring responsibilitiesresponsibilities

22ndnd Subawards not part of the original bid and acceptance Subawards not part of the original bid and acceptance must be procured through the Agency’s planmust be procured through the Agency’s plan


1010

FCDJFS Web SiteFCDJFS Web Site

http://www.franklincountyohio.gov/commissioners/jafs/http://www.franklincountyohio.gov/commissioners/jafs/

FAQ’sFAQ’s Power points of trainingsPower points of trainings Self risk-assessment and internal control questionnaireSelf risk-assessment and internal control questionnaire Subrecipient/vendor determination worksheetSubrecipient/vendor determination worksheet Other compliance related resourcesOther compliance related resources


1111

Questions??Questions??

[email protected]@fcdjfs.franklincountyohio.gov

Subrecipient/Vendor Compliance Franklin County DJFS December 6, 2011.

Documents

Transcript of Subrecipient/Vendor Compliance Franklin County DJFS December 6, 2011.