HomeMy WebLinkAbout72-02 RESOLUTION1
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RESOLUTION NO. 72-02
A RESOLUTION AUTHORIZING THE FAYETTEVILLE POLICE
DEPARTMENT TO ACCEPT A JUVENILE ACCOUNTABILITY
INCENTIVE BLOCK GRANT IN THE AMOUNT OF THIRTY-
FOUR THOUSAND FOUR HUNDRED FORTY DOLLARS
($34,440.00) TO FUND EQUIPMENT AND SOFTWARE TO
IMPLEMENT A TRUANCY PREVENTION PROGRAM; A
RESPONSE PLAN FOR MISSING, EXPLOITED, OR ABDUCTED
CHILDREN CASES; JUVENILE DUI PREVENTION; AND
JUVENILE GANG PREVENTION.
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
FAYETTEVILLE, ARKANSAS:
Section 1. That the City Council hereby authorizes the Fayetteville Police
Department to accept a Juvenile Accountability Incentive Block Grant in the
amount of Thirty -Four Thousand Four Hundred Forty Dollars ($34,440.00) to
fund equipment and software to implement a truancy prevention program; a
response plan for missing, exploited, or abducted children cases; juvenile DUI
prevention, and juvenile gang prevention.
PASSED and APPROVED this 7th day of May, 2002.
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•. By: . _�G' /atik / l/� „ /
1 EA tt OODRUFF, y Clerk
APPROVED:
By:
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NAME OF FILE:
CROSS REFERENCE:
Resolution No. 72-02
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05/07/02
Resolution No. 72-02
03/27/02
Letter to Mayor Coody from Barbara Marsac, Assistant Director
Programs & Compliance, Arkansas Department of Human Services
Division of Youth Services, regarding Subgrant Award packet for the
Juvenile Accountability Incentive Block Grant.
04/18/02
Departmental Correspondence to Mayor Coody & Members of the City
Council from Rick Hoyt, Interim Chief of Police, regarding Acceptance
of the Juvenile Accountability Incentive Block Grant
05/07/02
Staff Review Form
05/08/02
Memo to Rick Hoyt, Police Department, from Heather Woodruff, City
Clerk
NOTES:
Arka!as Department of Htan Services
Division of Youth Services
Two Union National Plaza, 4th Floor
P.O. Box 1437, Slot 450
Little Rock, Arkansas 72203-1437
Telephone (501) 682-8654 FAX (501) 682-1339
March 27, 2002
Mayor Dan Coody
City of Fayetteville
113 W. Mountain
Fayetteville, Alt 72701
Dear Mayor Coody:
tel U 2G02
The enclosed Statement of Subgrant Award packet is the official notification that the City
of Fayetteville has been approved for the Juvenile Accountability Incentive Block Grant.
The subgrant award is $34,440.00 and covers the period beginning 03-01-02 through 06-
30-03.
The award packet includes (1) Statement of Subgrant Award; (2) Request for Funds
Form; (3) Audit Requirements; (4) Monthly Report Fomes for the Subgrant Period; and
(5) Implementation Report. Because the subgrant file must contain a copy of each of
these items, please notify this office immediately if any of these items have been omitted.
Return the signed original Statement of Subgrant Award form to the JJDP office within
10 days from the date of thus letter and retain a copy for your file. Please be advised all
onginal documents must be signed in blue ink.
Your subgrant has been assigned the number NK -2110. Please refer to this number on all
correspondence and documents related to the Subgrant.
If you have any questions about your subgrant and the conditions of the subgrant, please
contact Cheryl Moten, JJ Specialist, at (501) 682-1708.
Sincerely,
"1-o &
Barbara Manse
Assistant Director Programs and Compliance
cc Doyle Herndon, Director
Elbert Grimes, Administrator for Program Development
Enclosures
BM:cm
'The Department of Human Services is in compliance with Titles VI and VII of the CMI Rights Act'
Ltl
Cc
Ba
M
Sanas Department of Human Services •
Division of Youth Services
STATEMENT OF SUBGRANT AWARD
GRANTEE NAME & ADDRESS
Arkansas Department of Human Services
Division of Youth Services/JJDP Unit, Slot 503
P.O. Box 1437
Little Rock, AR 72203-1437
Prasuant to authority of the Juvenile Justice and Delinquency Prevention Ad of 1974, as amended,
to your subgrant application, the Admnsas Juvenile Advisory Group, has approved the subgrant
X
Original
Supplemental
In response
below.
and
described
1.
113
Subgrantee
City of Fayetteville,
W. Mountain
Fayetteville, AR
Name
AR
Street
72701
& Address
72701
2. Subgrant Award
Number.NK-2110
3. Fund Year.2001
4. Subgrant
Period:3-01-02
- 6-30-03
5. State Program Designator.
6. Standard Program Area
7. Date Approved:03 )1-02
8. Project
Director:Frank
Johnson
10.Project
Authorized Ortkial:Dan Coody
JAIB
9. Project Title:
Grant
PROJECT
COST CATEGORY
Total Project
COMMENTS:
11.
Personnel:
Salary
Fringe
Travel
(Staff)
12. Professional Services
13. Travel
(Services)
$9,378.00
14.
Equipment
$25,220.00
15.
Matenals
and Supplies
16. Other Operating Expenses
17.
TOTAL
APPROVED
$34,440.00
18.
This eubgmnt Is culled
to general
and special
subgrant
conditions and rules for the adminlsbation
19.
in
STATEMENT
SERVICES
obligated
the
AWARDED
Date
attachments
AWARD:
for the
BY:
OF
program
o
F
THE
Federal
described
s
1%l
DIVISION
funds
ray award.
/u
OF YOUTH
as hereby
by the subgrantee
-ire"
the subgrant
conditions,
in the
:.:
BY:
Signature
Mavor
ACCEPTANCE
and all
and the
- 1
/
modifications,
requirements
of this
OF
subgrant
.41.1.11.4.•
SUBGRANT:
general
: -= •.
20. SUBGRANTEE
I accept
and special
contained
ACCEPTED
pan Coodv,
i/
Si •
Doyle
nature of Division Director
Herndon
of Authorized
Official
y Bial
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Typed Name
3 -7-7
Typed
Date rmme and Tine orAwtwdaed
DHS -1343 (R. 1/99)
Arkamas Department of Han Services
Division of Youth Services
Two Union National Plaza 4th Floor
P.O. Box 1437, Slot 450
Little Rock, Arkansas 72203-1437
Telephone (501) 682-8654 FAX (501) 682-1339
Arkansas Department or Human Services
Division of Youth Services
P.O. Box 1437 JJDP Unit Slot 503
Little Rock, AR 72203-1437
Implementation Report
(Revised 3/98)
From ( name and address of subgrantee)
City of Fayetteville
113 W. Mountain
Fayetteville AR 72701
Subgrant Number Date of Report
NK -2110
Date of Subgrant Acceptance:
03-01-02
Date of Actual Implementation:
Describe efforts taken to implement this project and how youth receiving services through this
subgrant will be tracked and/or identified. (this report must be returned within ninety days
after the acceptance of the subgrant award)
Signature of Project Director
DHS -1350 (3/98)
'The Department of Human Services Is In compliance with Titles VI and VII of the CtvIl Rights Act?
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Arkansas Department of Human Services
Division of Youth Services
SPARKS REPORT - Part 1
Report of Expenditures
Subgrant Award Number. NK -2110
Subgrantee: City of Fayetteville
State Program Designator.
Category
Subgrant Start:03-01-02
Subgrant End: 0830-03
Month Ending:
Report Type: Monthly X Final
I. EXPENDITURES BY BUDGET CATEGORY
Budgeted Total
Expended
Previously
Personnel
Salary
Fringe
Travel
Professional Service
Travel (Services) $ 9,378.00
Equipment $25,220.00
Materials 8 Supplies
Other Operating Exp.
Totals $ 34,599.00
II. STATUS OF SUBGRANT
1. Total Subgrant Award $ 34,599.00
2. Total Disbursements
(Line 9 on Fund Request)
3. Balance Available
Total Total
Expended Expended
This Month To Date
Cash Cash
Match Match
Monthly YTD
4. Total Expended This Month
5. Total Expended To Date
(Line 10 on Fund Request)
6. Unexpended Federal Funds
(2 minus 5)
CERTIFICATION: I certify that this report presents actual receipts and actual expenditures of
funds for the month covered.
Authorized Offiaal
Date
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Arkansas Department of Human Services
Division of Youth Servtces/JJDP Unit, Slot 503
P.O. Box 1437
Little Rock, AR 72203-1437
SUBGRANTEE REQUEST FOR FUNDS
1. Subgrant Period 0301-02 - 0630-03
2. From (name, address )
City of Fayetteville
11 W. Mourdabi
Fayetteville AR 72701
3. Subgrant Number
NK -2110
4. Date of Request
5. Request No.
6. Type of Request
MONTHLY
TOTAL AWARD
OTHER (Specify)
To: Arkansas Deperbnerd of Human Servkxs
Division of Youth Selvices/JJDP Unit, Slot 503
P.O. Bon 1437
Utile Rock, AR 72203-1437 Telephone: (501) 682-9685
7. A reimburaomsd of hurls as Indicated below is hereby requested to cover expenditures for the
period through calculated as follows:
70. Reimbursement of funds Is being requested for the following expenditures
Salary
Fringe
Travel (Staff)
Professional Serv.
Travel (Services)
Materials & Supplies
Other Operating Expense
8. Cash reimbrusement
9. Total reimbursements received from start d sumgmd to data
(Line 2 an Sparks report)
10. Total cash ems nditwes from start of surbgrant to date:
(Une 5 an Sparks Report)
11. Total rash on hard at present (9 rims 10):
(Line 6 co Sparks Report)
12. Cash request (8 mous 11):
13. SubMted by:
Authorized Officials SigrtaLre
PLEASE USE BLUE INIC
DYS USE ONLY
Tale Date
FOR DYS ONLY
14. A reimbursement of funds In the amount of $ b approved.
15. The request for funds is denied for the reasons shown on the attached letter.
16. Reviewed by
Cost Center.
Date
Approp Char Fund AIIoc Act Sec Unit Bern Pm. Code
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Name of Subgrantee
City of Fayetteville
113 W. Mountain
Fayetteville AR 72701
Division of Youth Services
SUBGRANT ACTIVITY REPORT
PART III
Subgrant No:
NK -2110
Month Covered
From
to
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Subgrant Period
03-01-02 -06-30-02
1. List any task completed this month to meet the project's measurable objectives.
(1f additional space is needed, add additional pages.)
2. 1f the objectives are not being progressively met, please provide an explanation.
3. List any new or revised tasks which need to be accomplished to meet the subgrant objectives.
4. Describe any other activity which may cause a problem in accomplishing the tasks by the
end of the subgrant period.
Signature of Project Director
Date Signed
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Arkansas Department of Human Services
Division of Youth Services
SPARKS REPORT - Part 11
Expenditure Description Report
Name and address of subgrantee
COy of Fayetteville
113 W.MourNn
Fayettevie AR 72701
Subgrard Number
NK -2110
Sufgant Period
03-01-02 - 06-30-03
Month Covered
Discription of Expenditures
AmouM(s)
A. personnel
(name, true
gross salary,
benefits,
staff
travel-#
miles
x rate
B. Professional
services (firm, services
provided,
cost)
C.
Travel
D. Equipment (item descnption,
cost sena)
ff, date
of
purchase
E.
Materials and Supplies
(office supplies,
etc.)
F. Other operating
Expenses (telephone, postage, etc.)
Total Expenditures
Signature of Authorized official
DHS -1344 (R. 2/00)
Date
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FOREWORD
1/2
This extensively revised publication is intended to assist Department of Human Services'
providers, as well as their auditors, understand the Department's audit requirements. A summary
of changes and additions is presented at Appendix E.
The most significant change is to the Department's audit threshold, which has increased from
$25,000 to $100,000. Among the additions is a "decision tree" to graphically supplement the text.
And, unique requirements of DHS and some of its Divisions are better explained.
Overall, the publication has been brought into line with the June, 1997 revision of OMB Circular
No. A-133. That revision incorporated some very substantial changes in audit policy and
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procedures, necessitating significant adjustments to DHS requirements. This document attempts
to disseminate all of these in a clear and straightforward manner.
Compliance with the provisions of this Guide is mandatory for all organizations to which the
Department of Human Services provides funding or other resources.
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TABLE OF CONTENTS
I. Effective Date and Supersession
II. Organizations Required to Furnish DHS an Audit Report
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III Type of Audit Required
A OMB Circular A-133 Audit 2
B Government Auditing Standards Audit 2
C Examples 2
D Decision Tree 2
3
IV Definitions
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V. General
A Single Audit Act and OMB Circular A-133 6
B Department of Human Services Audit Threshold 6
C Program -Specific Audits 6
D Cognizant and Oversight Audit Agencies 6
E. Monitoring and Evaluation 6
F. Costs of Audits 7
G Auditor Selection 7
H Sanctions 8
I. Appeal 8
VI Provider and Auditor Responsibilities
A Submission of Audit Reports 9
B Extension of Time for Submission of Audit Report 9
C Auditor Qualifications 9
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VII. Responsibilities of the Department of Human Services
A Reviews of Audit Reports 11
B Auditor Exclusion Rule 11
C Resolution of Findings 12
D Confirmations 12
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VIII. Audit Workpapers
A Workpapers 14
B Retention 14
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IX Audit Reports
A General Guidance•
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B Basic Report Requirements 15
1. A-133 Audits 15
2. GAS Audits 15
C Special Requirements of the Department of Human Services 16
1. ALL Audits 16
2. Funding Agreeents 16
3. Family Dav Care Home Sponsors 17
4. Mental Health Organizations 17
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Appendices:
A Authoritative and Relevant Publications.
B Telephone Numbers 1
C Audit Report on Disk. 2
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D Sample DHS Schedules 2
E. Significant Changes 2
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I. EFFECTIVE DATE AND SUPERSESSION
This document is effective for audit periods ending December 31, 1998 and thereafter. It
supersedes the "Department of Human Services Audit Guidelines Funded by the Arkansas
Department of Human Services" dated January 10, 1992.
II. ORANIZATIONS REQUIRED TO FURNISH DHS AN AUDIT
REPORT
A. Every nonprofit organization and every local government (or component thereof) receiving
directly from DHS $100,000 or more in that entity's fiscal year will furnish DHS with an audit
report for that fiscal year. (Note: The value of commodities, if any, is to be included in
determining total funding. Also, the State portion of Medicaid funding is to be used in
determining total State funding.)
B. Every organization of any type whose funding agreement with DHS contains a requirement for
an audit will furnish DHS with an audit report for that entity's fiscal year(s) during any part of
which such agreement was effective. This is without regard to funding level. It is the
responsibility of the DHS funding divisions to notify the DHS Audit Section of such contract
requirements.
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TYPE OF AUDIT REQUIRED
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A. OMB Circular A-133
An audit must be performed in accordance with Circular A-133 if federal expenditures are
$300,000 or more.
B. Government Auditing Standards
A Government Auditing Standards (GAS) audit must be performed if DHS funding provided is
$100,000 or more of federal, state, or federal and state combined.
Note: In most instances, Medicaid is not considered federal financial assistance and, therefore, should not be
used to determine total federal funding. However, as stated previously, the State portion (currently 27%) of
Medicaid is to be used in determining total State funding.
C. Examples
Each of the following examples, unless stated otherwise, assumes that at least $100,000 of the
funding was provided by DHS. State dollars are received amounts; federal dollars are
en
expded amounts.
Funding
Federal (only) $300,000 or more
Federal (direct) $300,000 or more; State $100,000 or more
Federal $300,000; AR Department of Health $80,000
Federal $200,000; State $200,000
Federal $73,000; State $27,000
Federal $0; State $100,000
Federal $0; State $425,000
Federal $0; State $350,000; Medicaid $500,000
Federal $50,000; State $25,000; Medicaid $325,000;
(DHS provides only Medicaid)
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Type of Audit
A-133
A-133
A-133
GAS
GAS
GAS
GAS
GAS
Audit not
Required
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D. Decision Tree
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Following is a "decision tree" that provides an alternative method of determining who must
furnish DHS an audit report and what type it must be. It may be simpler and quicker to use it than
to use the text and examples preceding.
Start
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Did the entity receive
any funding from DHS?
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No
Yes
Was the total amount of
funding from DHS less
than $100,000 ?
Yes
DHS does NOT
require an audit.
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No
Does the agreement
with DHS contain an
audit requirement?
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Yes
Were expenditures of federal monies,
from whatever source received, equal to
or more than $300,000 ?
No
GAS
Audit
Yes
No
A-133
Audit
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IV. DEFINITIONS
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For purposes of these Guidelines, the following definitions and those in OMB Circular A-133
apply.
A. Abuse means furnishing excessive services to beneficiaries; violating program regulations; or
performing improper practices, none of which involves prosecutable fraud:
B. Agreement means the formal written arrangement an entity has with DHS in order to receive
funding, regardless of its actual title or the form it takes.
C. Compliance Audit means an audit which determines whether the auditee is complying with the.
provisions of' laws, regulations, and contractual, grant, loan, and other assistance agreements.
D. Fee-for-service means a contract or agreement where the provider and the funding agency
agree that the provider will be paid a predetermined amount for each unit of service performed.
There may be a limitation to the total amount that will paid.
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E Fraud -means the obtaining of something of value, unlawfully, through willful
misrepresentation.
F. Illegal Acts means violations of laws.
G. Provider means an entity with an agreement with DHS to operate a program in furtherance of
DHS and/or federal goals or objectives.
H. Related Party has the same meaning as in AICPA Professional Standards, Vol. 1, and AU Sec.
335.02.
I. Related Party Transaction means a transfer of resources or obligations between related
parties, regardless of whether a price is charged.
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J. Single Audit means a
organization. It must
financial and compliance audit of the entire operations of the
encompass the operation as a whole and include all activities of the
auditee regardless of whether funded through federal, state, other funding or a combination
thereof.
r
Entire operations includes related organizations over which the organization exercises
control by way of a) a majority of common board members and/or, b) financial
interdependency, and/or c) a common administrator.
K. State Financial Assistance means assistance provided by a state agency under agreements
funded with state monies.
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L. State Oversight Agency means the state agency carrying out the responsibilities described in
OMB Circular A-133, Subpart D, Subsection 400(b), as they relate to funding furnished
providers by a state agency.
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V: GENERAL
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A. Single Audit Act and OMB Circular A-133
The 1996 Amendment of the Single Audit Act requires annual independent organization -wide
audits of state and local governments and nonprofit organizations meeting certain funding level
and other criteria. OMB Circular A-133, which implements the Single Audit Act as amended, is
effective for fiscal years beginning after June 30, 1996. It contains significant changes and
additions in audit requirements and requires auditors to apply new methods in performing audits,
as set forth in Subpart E, Subsections 520, 525, and 530.
B. Department of Human Services Audit Threshold
With the increase of the A-133 threshold to $300,000 in federal expenditures, DHS now sets its
threshold for single, organization -wide audits at that same level. For audits to be performed in
accordance with Government Auditing Standards the DHS threshold is $100,000. (For more
detailed information, see Section III - Type of Audit Required)
C. Program -Specific Audits
A-133 allows program -specific audits in Subpart B, Subsection 200 (c) when an auditee expends
Federal Awards under only one Federal program and the Federal program's laws, regulations, or
grant agreements do not require a financial statement audit of the auditee. This Department will
accept program -specific audits performed under the above provision.
D. Cognizant and Oversight Audit Agencies
An auditee may have both a federal cognizant agency and a state oversight agency. Federal
cognizant audit agencies are normally assigned on the basis of primary funding agency, but there
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are exceptions. The auditor may wish to determine the federal cognizant agency, if any, prior to
beginning the engagement. DH§ is the state oversight agency for its providers.
E. Monitoring and Evaluation By Program Divisions and Offices
Individual program financial and compliance reviews as well as other program monitoring
procedures will continue to be performed by the respective Divisions and Offices and federal
agencies Additionally, several Divisions and Offices conduct extensive examinations of provider
operations as part of the licensing procedure for the provider. Major emphasis is placed on
compliance matters in these examinations.
The independent auditor may wish to give consideration to these examinations when testing
compliance. The level of reliance, if any, to be placed on the procedures and resulting findings
from monitoring or licensure examinations is solely at the discretion of the independent auditor.
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F. Costs of Audits
Expenditures for audits may be considered a direct cost or an allocated indirect cost, as determined
in accordance with the provisions of applicable OMB cost principles circulars, the Federal
Acquisition Regulation (FAR) (48 CFR parts 30 and 31), or other applicable cost principles or
regulations. No part of the cost of a Single Audit under OMB Circular A-133 may be charged to
any federal program when the entity expended less than S300,000 in federal funding in the audit
year. Thus, providers and auditors must take care to see that the type of audit performed is
appropriate to the level of expenditures for that year. If an auditee does not provide an acceptable
report, no audit costs may be charged to any programs funded through DHS.
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G. 'Auditor Selection
It is the responsibility of the provider to select an auditor and to pay for the audit. However, the
Department of Human Services reserves the right to chose the auditor for any, or all, of its
subrecipients. If the Department elects to exercise that right, the provider(s) will be given
advance notice and audit fees will be paid directly by DHS. These fees, in turn, will be deducted
from the Department's payments to the provider.
H. Sanctions
In case of continued inability or unwillingness on the part of the provider to have an audit
conducted in accordance with established standards, federal and state agencies may take
appropriate action(s), such as.
• withholding some part of award payments until the audit is submitted
• withholding or disallowing overhead costs,
• suspending awards until the audit is submitted, or
• terminating the award or assistance program.
I. Appeal
Any appeal for relief from actions initiated as a result of the provisions of these Guidelines must
be made under the appeal procedures of the funding agreement.
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