Transcription of Chapter 1 FINANCIAL MANAGEMENT STANDARDS AND …
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Chapter 1 FINANCIAL MANAGEMENT STANDARDS AND …
, (TCADRULES0030-10)1-37 ATTACHMENTB-STATEFUNDEDHOMEANDCOMMUNITYB ASEDSERVICESFORELDERLYANDDISABLEDADULTS( TCADRULES0030-2-1)1-39 ATTACHMENTC-COSOINTERNALCONTROLFRAMEWORK MODEL1-421-2 RevisedMay2017 Chapter1 AreaAgencyonAging&Disability(singular) AreaAgenciesonAging&Disability(plural) TennesseeCommissiononAgingandDisabilityD efinitionsNon-Federalentitymeansa state,localgovernment,Indiantribe,instit utionofhighereducation(IHE),ornonprofito rganizationthatcarriesouta Federalawardasa non-Federalentitythatreceivesa subawardfroma pass-throughentitytocarryoutpartofa Federalprogram;butdoesnotincludeanindivi dualthatis recipientofotherFederalawardsdirectlyfro ma ,CostPrinciples,andAuditRequirementsforH HSA wardsunderTitle45 SubtitleA, (TCAD)fromFederalsourcesanddisbursedtoth eAreaAgenciesonAgingandDisability(AAAD)a crossthestatearesubjecttotheOlderAmerica nsAct(OAA),asamendedandtheOfficeofManage mentandBudget(OMB)UniformAdministrativeR equirements,CostPrinciples,andAuditRequi rementsforFederalAwardswhichhasbeencodif iedbytheDepartmentofHealthandHumanServic esforHHSA wardsunderTitle45 CFRPart75 (GASB)AccountingStandardsortheFinancialA ccountingStandardsBoard(FASB)AccountingS tandardsCodification,asapplicable,and systemofinternalcontrolsthatutilizetheCO SOI nternalControl- IntegratedFrameworkmodel( ) CommissiononAgingandDisability,theCentra lProcurementOffice, (1)FederalfundsreceivedfromACL
Chapter 1 FINANCIAL MANAGEMENT STANDARDS AND PROCEDURES FOR AREAAGENCIES ON AGING AND DISABILITY AND THEIR SUBRECIPIENTS ... (Chapter 0030-2-1-.03).See Attachment B. (5) The Public Guardianship allocation has a base of$70,000 with the remainder of ... FINANCIAL MANAGEMENT STANDARDS AND PROCEDURES 1.
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