Chapter 1 FINANCIAL MANAGEMENT STANDARDS AND …

1 , (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 derivedfromOAAT itlesIIIandVIIareallocatedtoeachoftheAAA D sasdescribedintheRulesofTennesseeCommiss iononAgingandDisability(Chapter0030-1-10 )

2 SeeAttachmentA(2)Stateappropriationsarea llocatedtotheAAAD sasdescribedintheRulesofTennesseeCommiss iononAgingandDisability(Chapter0030-1-10 ).SeeAttachmentA(3)Federalfundsreceivedf romACLderivedfromOAANSIP aretobeallocatedona nationwidebasis.(4)StatefundsforState-Fu ndedHorneandCommunityBasedServicesforthe ElderlyandDisabledAdults(StateOptionsHCB S)areallocatedtotheAAAD sasdescribedintheRulesofTennesseeCommiss iononAgingandDisability( ).SeeAttachmentB.(5)ThePublicGuardianshi pallocationhasa baseof$70,000withtheremainderofthefundsd istributedaccordingtoeachAreaAgency'spro portionateshareofStateGuardianplusprogra mincomefundedpercentageoftotalclientsser vedinthemostrecentlycompletedcalendaryea r.(6) (1) contractbetweentheseagenciesina contractformat1-5 RevisedMay2017 Chapter1approvedbyCentralProcurementOffi ce(CPO) :=soramt:= (AreaAgencyonAgingandDisabilityOperation sandProvisionofSupportiveServices)oftheP rogramandPolicyManual.(2) ,however, ,onanongoingbasis,theperformanceofallcon tractingagenciesundertheareaplanandwille nsurethatfundsmadeavailableareexpendedac cordinglywiththepurposeforwhichtheywerea wardedundertheareaplan,thatperformanceex pectationsarebeingachieved,andthecontrac tingagencyisincompliancewithapplicableFe deral,State, serviceoractivityunderanapprovedplan,a copyofthesigned, (1) becomenecessarytoissuechangesand/oramend mentstothecontracts,notedintheparagrapha bove, fiscalyearandtheonlychangeistothecontrac t' subcontractisenteredintobya serviceproviderfortheprovisionofservices ,a copyofthecontractmustbesubmittedtotheAAA D,whomustkeepit maximumof5 percent =5%) ,aftertheamountretainedforTCAD administrativeactivities,andallocateit =10%) =75%) ,afterfundsretainedforadministrativeacti vitiesidentifiedinparagraph"a"above, "b" (priortoanytransfers)providedthattheTitl eIII-B minimumof5 percent(=>5%)

3 Matchforthetotalfundsappliedtonon-admini strativecostsinoperatingtheprogramsinTit leIII-B, (2) , maximumof85percent =85%)ofthetotalcostofoperatingtheprogram sunderTitleIII-B, ,thefundsidentifiedinparagraph"b"aboveth atcomefromthesethreesubpartsrequirematch inadditiontotheamountsprovidedbytheState inparagraph"d" ,thecombinedtotalofthesethreesubpartsreq uiresa matchingratioof85-/5+/10+(Federal85%maxi mum/State5%minimum/Local10%minimum).1-8 RevisedMay20I maximumof75percent =75%) "d"above,theStateprovidesfundsforStateCa regiverMatch, ,StateCaregiverMatchand/orlocalservicepr ovidersmustprovidea minimumof25percent(>=25%) ,ifso,maycontinuebutserviceswillnotbered ucedorrestrictedbecauseofthisdistrictreq uiredmatch.(2)Stateappropriationsmaybeus edtofund100percentofthePublicGuardianshi pprogram.(3) , ,bothcashandin-kind, ,designatedforservices, regardlessofsource, ,iffundsaredesignatedforadministrativeus e, , (OPTIONS)programmaybeusedtomatchFederalT itleIIIfundssolongastheexpenditureistrac eabletoindividualswhosatisfyenrollmentre quirementsoftheservicetowhichthematchis applied, ,individualsreceivingservicespaidfromOPT IONS fundsthatqualifyforTitleI1I-Eservices,ma ybeusedtosatisfypartorallofthematchrequi rementofTitleIII-E.

4 (4)Federalresourcesauthorizedunderonesta tutorygrantprogrammaynotbeusedtomatchano therexceptwhenthereis ,anymatchforonefederally-fundedprogramca nnotbeusedasmatchagainstanotherfederally -fundedprogramandmustbeaccountedforsepar ately.(5)Goods,services,supplies, ,services,supplies,space,andequipmentmay beusedasin-kindmatchforthenon-federal/st ateshareofa requiredwithina federalgrantaward.(6)SummaryofMinimumMat chingRequirementsFederal/StateProgramMax imumMatchMinimumTitleIIICandI1 IEAAAD75%Federal25%AreaPlanAdministratio nTitleI1 IBSupportiveand85%Federal10%TitleIIICN utritionServices5%StateTitleD100%Federal NoneRequiredTitleI1IE75%Federal10%15%Sta te1-10 RevisedMay2017 Chapter1 Federal/StateProgramMaximumMatchMinimumT itleVII100%FederalNoneRequiredNSIP100% (1) "planperiod"isthenumberofyearsdesignated byTCAD duringwhichtheAAAD maybegrantedcontinuationawardsandisa (2) , ,nottoexceedtwelvemonths, federalgrantis receivedfora (3) planperiodisthedateonwhichinitiationofth eareaplanis (1)TCAD cannotinitiatetheprocessofobligatingfund s,viacontract,untilanareaplanis submittedbytheAAAD andapprovedbyTCAD.

5 (2)TCAD maynotofficiallyobligatea fiscalyear'sfundspriortothebeginningofth atfiscalyearnorafterthecloseofthatfiscal year.(3)Nomorethanoneentirebudgetyearfor theareaplanwillbefundedfroma singlefiscalyear'sallotment.(4)Fundsobli gatedtotheAAAD,viacontract,areearnedonly upontheactualaccrualofanallowablecostand thecontributionofthenon-federalshareofth atcostduringthecontractyear(periodofperf ormance).1-11 RevisedMay2017(5) (1)(2)Chapter1 Thecontractsetsa ,andre-contractedinthesubsequentyear, (1)AwardstoAAAD tosupportareaplanswillbeapprovedfora maximumofoneyear.(2)InordertoapplytoTCAD forsubsequentyearfunding,theAAAD willsubmittoTCAD anareaplanorupdateinaccordancewiththeapp licationproceduresinSection5ofthesepolic ies.(3)TCAD reservestherighttodenycontinuationfundin g,orpartsthereof, (1)PaymentoffundsfromTCAD toanAAAD foroperationoftheareaplanwillbeintheform ofreimbursements.(2)ReimbursementstoanAA AD willbemadenomorefrequentthanona monthlybasis, 'saccountingsystemforpaymentwithinfiveda ysofcompletionofthereVIew.

6 (3)TheAAAD maysubmitaRequestforAdvancementofFederal FundstoTCAD annuallyrequestinga one-timeadvanceundera , (1)(2) , :includingbutnotlimitedtoinformationandr eferral,casemanagement,transportation,an d outreach(35%). :includingbutnotlimitedtohomemaker,perso nalcare,andchoremaintenance(10%). (2%).TCAD,inapprovinganareaplanoraplanam endment, (1) ; (2)Long-TermCareOmbudsmanProgram(LTCOP) ,whicheveris (3)StatefundsappropriatedtosatisfyOAAT itleIIImatchrequirements:AAAD swillassurethatfundsallocatedaspartofthe state' "StateLong-TermCareOmbudsman"andoneormor e"LocalLong-TermCareOmbudsmen(LLTCO)".Th eactpermits ,theprogrammust,eachyear,meeta Maintenance-of-Effort(MOE) (1)Toconductactivitiesorservicesonitsbeh alf,theGranteeAgencyoftheAAAD mustenterintocontractswithagenciesand/or organizationswillingtoprovidetheservices withintheirrespectivearea.(2)Groupsororg anizationseligibleforstateand OAAfundsmustbecharteredpublicorprivateag encies,organizations, partofa cityorcounty governmentand,ifpartofcityorcountygovern ment, ,resolution,ordinanceorrule.

7 (3)AllsubcontractorsoftheGranteeAgencyof theAAAD whoareprivateagenciesmustbeincorporatedi nordertosafeguardtheinterestsofTCAD,theG rantee1-14 RevisedMay2017 Chapter1 AgencyoftheAAAD,thesubrecipientofthecont ractaward,andtheindividualswhoarepartici pantsintheprogram,unlessotherwiseapprove dbyTCAD.(4)SubrecipientsoftheGranteeAgen cyoftheAAAD whoareNon-Profitorganizationsmustabideby applicablefederal, minimumthenon- ; (c)(3)federaltaxexemptstatusforyourorgan ization; $30,000duringa fiscalyear; AnnualReportwithSecretaryofState'sDivisi onofBusinessServices(forNonprofitCorpora tionstatus) (5)AAAD smusttakeallnecessaryaffirmativestepstoa ssurethatminoritybusinesses,women'sbusin essenterprises, ,CostPrinciples,andAuditRequirement.'ljo rHHSA wards, (b) (1)Allcontractsfortheconductofactivities andservicesundertheareaplanmustbedevelop edandawardedina (2) (3)AllcontractsawardedbytheGranteeAgency oftheAAAD toserviceproviderorganizationstoconducta ctivitiesandservicesundertheareaplanmust notexceedtheapprovedareaplanperiodandmus tcontainlanguagelimitingfundingtoavailab lefunds.

8 (4)TheGranteeagencyshalluseanapprovedCen tralProcurementOfficecontracttemplate,as providedannuallybyTCAD,whenenteringinto any andallsub- ,theymustbeamendedyearlywithnewrequiredl anguage,asappropriate,andincludethecurre ntyear'smaximumliability.(5)AspartoftheA reaPlanprocess,a listofSub-ContractingAgencies(includingF or-Profitagencies) (1)Paymentoffundstoserviceprovidersbythe AAAD mustbemadeona periodicbasisasdeterminedbycontracts.(2) EachserviceproviderwillsubmittotheAAADa (1)Recordsshallbemaintainedinaccordancew ithGovernmentalAccountingStandardsBoard( GASB)AccountingStandardsortheFinancialAc countingStandardsBoard(FASB)AccountingSt andardsCodification,asapplicable,andanyr elatedAICPAI ndustryAuditandAccountingguides.(2)AAAD sandtheirsubrecipients(otherthancities,c ounties,andstatecolleges,universities,an dtechnologycenters)shouldcomplywiththeDe partmentof1-16 RevisedMay2017 Chapter1 FinanceandAdministrationPolicy03, (3)EachstatemustexpendandaccountfortheFe deralawardinaccordancewithstatelawsandpr oceduresforexpendingandaccountingforthes tate'sownfunds.

9 (4) ,initsaccounts, ,asapplicable,theCFDA titleandnumber,Federalawardidentificatio nnumberandyear,nameoftheHHSawardingagenc yandnameofthepass-throughentity, ,current, ,andaccountabilityfor,allfunds,property, (1) monthlyInvoiceforReimbursement(IFR) (2)TheAAAD willsubmita preliminaryreportwitha finalreportcompletedandsubmittedonorbefo reAugust15th Thisreportwillbethefinalreportforthebudg etyearandwillincludeallaccountingentries necessaryfortheproperclosingoftheaccount ingrecordsoftheAAAD.(3)Theareaagency willrequiretheserviceprovideragenciesand subcontractorstofurnishallfinancialdatan ecessaryandina timelymannersothattheAAAD financialreportcanbecompletedandforwarde dtoTCAD bytherequireddate.(4) , ,thefileswillberevisedbyTCAD andgiventotheAAAD sforusefromthattimeforward.(5)Thefinalin voiceofthefiscalyearmustincludefinalrequ estsforallStatefundsasthesefundsforthatf iscalyear becomeunavailableatthediscretionofFinanc eandAdministration(F&A) workingdaypriortothatdeadline.

10 (ForthefiscalyearendedJune30,2016,thedea dlineestablishedbyF&ACentralizedAccounti ngwasJuly22,2016.)(6)Allfinalquarterlyfi nancialreportsmustagreewiththeaudit reportissuedforthegranteeagencyora reconciliationmustbepreparedandsubmitted toTCAD alongwiththeauditreportwhenit is anyfinalinvoiceanda grantdisbursementreconciliationreportwit hinforty-five(45)daysoftheGrantContracte nddate, ,withinthree(3)monthsoftheconclusionofea chyear, (F&A).Ata minimum,annualandfinalreportsshallinclud e:(a)theAAAD'sname;(b)theGrantContract's Edisonidentificationnumber,Term,andtotal amount;(c)a narrativesectionthatdescribestheprogram' sgoals,outcomes,successesandsetbacks,whe thertheAAAD usedbenchmarksorindicatorstodeterminepro gress,andwhetheranyproposedactivitieswer enotcompleted;and(d) (1)(2)(3) (1) ,regulations, (2)(3)(4) (1)(2) (F&A) ,ata minimum, ,a andallagencies,organizations,andindividu alsprovidingservicesundertheAreaPlanprov idea statementofself- directchargetoOAAfundsorstatefundsfromlo ssordamage.