1. DIDD Fiscal Accountability Reviews (FAR) Pre-Application Activity May 7, 2015

2. Fiscal Accountability Review Unit Functions within the Office of Quality Management Driven by federal and state requirements associated with the monitoring of sub recipients and vendors Currently reviews both provider agreements and grants

3. Three Elements for FAR Monitoring Department of General Services Subrecipient Monitoring Policy CPO Policy #2013-007 DIDD Provider Manual Provider and/or Grant Agreement(s) in effect

4. Goal of FAR Unit To ensure that agencies providing similar services receive similar reviews with comparable findings To ensure that reports are reflective of the scope of the review, not merely the findings To provide reviews for all sub recipients and vendors whose billing for services exceeds $500,000 in the prior Fiscal Year.

5. FAR On-Site Reviews 1. Service Provision –Test whether billings and payments are supported by documentation of provided services for three months within the review period –When billed units are not adequately supported, questioned costs are cited

6. FAR On-Site Reviews 2. Allowable Cost/Cost Principles –Receipt of $750,000 or more in state and federal funds requires an annual independent financial audit in accordance with requirements of the Comptroller of the Treasury –Status of solvency/insolvency – Current Ratio (Total Current Assets/Total Current Liabilities)

7. FAR On-Site Reviews 3. Board Minutes –Review of minutes for current Fiscal Year for relevant issues, e.g., financial status, conflicts of interest, items pertinent to relationship with DIDD

8. FAR On-Site Reviews 4. Title VI –Assure that policies and actions taken by the agency do not exclude any person from employment or participation in the program based on the grounds of race, color or national origin –Display of poster, submission of self-survey, designation of agency coordinator –Complaints properly handled –Properly completed Service Recipient Notification Forms on file

9. FAR On-Site Reviews 5. Special Tests and Provisions –Specific to services provided

10. FAR End of Review Exit Conference Submission and Finalizing Report Distribution Management Response – Opportunity for Recoupment Review Final Resolution Recoupment/Rebill Verification