Virginia Department for the Aging 2006 Financial Management Training Presentation (FY 2005/06 Program/Financial Compliance Review)

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Virginia Department for the Aging 2006
Financial Management Training Presentation (FY
2005/06 Program/Financial Compliance Review)

• Raymond L. Williams, Jr.
• External Financial Auditor

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Program / Financial Compliance Review Objective

• Perform a follow-up review of completed
  corrective-action
• Evaluate compliance with applicable state and
  federal laws, regulations, for Care Coordination
  Title III-E National Family Caregiver Support
  Program, Title III Home Services Partnerships
  and Outreach Programs specific to Kinship Care
  and LEP Transportation Services Public
  Information and Education

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Program / Financial Compliance Review Objective

• Cost Allocation Process Follow-up Review Bank
  Reconciliation Process/Procedures AIM Reporting
  Small, Women-Owned Minority Businesses (SWAM)
  Reporting Cost Sharing Policies Socialization
  Recreation Support Expenses Virginia Respite
  Care Grant Program Alzheimers Grants and
  Guardianship Program and records review.

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Program / Financial Compliance Review
Objective-Current

• Bank Reconciliation Completion AIM Reporting
  Budget Maintenance Credit Card Charge Card
  Maintenance Financial Management Continuity
  Advisory Council Guardianship Client Bill
  Paying Title V Client Placement Verification
  Corrective Action Follow-up Virginia Respite Care
  Grant Program Alzheimers Grants and
  Guardianship Program and records review.

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Program / Financial Compliance Review Objective

• Verify AAA and other contractors adherence with
  the program and reporting requirements specified
  in our contracts
• Identify potential problems and possible
  resolutions
• Ensure effective services are delivered to
  citizen clients and
• Provide technical assistance in meeting
  regulatory requirements.

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Review Staff

• Faye Cates,
• Transportation Public Information Education
• Pat Cummins, Title V
• Elaine S. Smith, MS, RD,
• Nutrition Services
• Ellen Nau, Title III-E, Title III, Kinship, LEP
• Janet Dingle Brown,
• Guardianship
• Janet Schaefer, Alzheimers Grants
• Raymond L. Williams, Jr., Financial / AIM

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Findings Observations Definition

• Findings are deficiencies identified during the
  review which are determined to be non-compliant
  with federal or state requirements.
• Observation are potential deficiencies, however
  there is no specific regulatory requirement, but
  staff experience indicates that some evaluation
  should occur by the program to consider
  incorporating recommendations to assist with
  improving program outcome.
• Positive observations are those applications
  which appear to work exceptionally well.

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04 Review Activities

• Total of 50 individual reviews were completed.
  (FY 04/05)
• 25 Area Agencies on Aging.
• 8 Guardianship Programs.
• 13 General Program Contracts.
• 3 Title V Programs.

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05 Review Activities

• Total of 51 individual reviews will be completed.
  (FY 05/06)
• 25 Area Agencies on Aging.
• 9 Guardianship Programs.
• 13 General Program Contracts.
• 3 Title V Programs.

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Financial ReviewFindings / Observations (AAA)

• Review Highlights AIM Reporting 04 05
• AIM and AIM Reporting has become consistent, few
  exceptions noted.
• VA 01 Annual NAPIS Summary for All Title III
  Services some issues were noted in collecting the
  required poverty information from clients,
  perhaps more staff training on how to request
  this information.
• VA 08 Clients Receiving Service without a Recent
  Nutritional Screening no nutritional screenings
  completed.
• VA 11 Clients Receiving Service without a Recent
  Nutritional Screening some issues with completing
  reassessments.

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Financial ReviewFindings / Observations (AAA)

• Review Highlights AIM Reporting 04 05
• VA 26 NAPIS Group - Individuals Under 60 and
  Units Detail noted some issues at the AAA
  reviewed, did not review at all agencies, will
  complete during the next cycle.
• VA 36 III-E Program Group Listing / 35 Program
  Group - Detail Persons Without Caregiver Linked
  some issues not many.

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Financial Review Findings / Observations
(AAA/Contractor)

• Review Highlights Annual Audit
• Noted two finding where the audit was not
  completed as required, three observations where a
  corrective actions was required to be completed.

13
Financial Review Findings / Observations
(AAA/Contractor)

• Review Highlights Bank Reconciliation
  Procedures
• One finding identifying that reconciliations were
  four months behind.
• Observations requiring procedures to be updated.
• Observation requiring that the date completed is
  documented, along with the reviewers initials
  and date.

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Financial Review Findings / Observations
(AAA/Contractor)

• Review HighlightsCorrective Action Follow-up
• One finding which addressed the need for
  completing the audit process timely.

15
Financial Review Findings / Observations
(AAA/Contractor)

• Review Highlights Cost Sharing / Fee For
  Service
• Four observations requiring that procedures are
  documented.

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Financial Review Findings / Observations
(AAA/Contractor)

• Review Highlights Cost Allocation Process
  Follow-up
• Recommend that in the absence of completing
  timesheets, some form of supporting
  documentations is developed to support staff time
  being offered as match to the grant.

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Financial Review Findings / Observations
(AAA/Contractor)

• 05 Review Highlights Advisory Council
• Meeting as Required
• Council not meeting as required at least
  Quarterly
• Need to identify the areas of representations
  (older individuals including minority, health
  care providers supportive service providers,
  local elected officials, and the general public)
  on the membership roster.

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Financial Review Findings / Observations
(AAA/Contractor)

• Review Highlights Credit Cards and Charge
  Accounts Maintenance
• There is a need to document policies and
  procedures.

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Financial Review Findings / Observations
(AAA/Contractor)

• Review Highlights Other Reviews Completed
• Reviews were completed by the Department of Rail
  and Transportation RSVP Virginia Employment
  Commission Payroll review and WIA Compliance
  Unit Workers Compensation Board Department of
  Social Service Adult Day Care License Review
  County/City Internal Audit Department Department
  of Housing and Urban Development Federal
  Transportation Administration Department of
  Housing and Community Development Veterans
  Administration Virginia Department of Health
  Legal Services Corporation Of Virginia Virginia
  Department of Criminal Justice Services

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Financial Review Findings / Observations
(AAA/Contractor)

• Review Highlights Small and Women and Minority
  Owned Business (SWAM)
• Documenting the procedures used to collect
  information.
• Implementing a process where service providers
  verify its business classification.

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Financial Review Findings / Observations
(AAA/Contractor)

• Review Highlights Socialization and Recreation
  Support Expense
• Identifying expense in the Area Plan/budget.
• Documenting the agencys responsibilities as it
  relates to activity accounts.
• Communicating to clients at field sites the need
  to establish financial controls over activity
  accounts.

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Financial Review Findings / Observations
(AAA/Contractor)

• Review Highlights Legal Litigations
• Three were noted related to accidents with agency
  vehicles.
• One issue within a guardianship program.

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Adult Day Care Facility Review Finding /
Observation (AAA-Contractor)

• Review Highlights
• Ensure that the facilities are properly licensed.
  
• Ensure that client files are in compliance with
  VDA Service Standards.

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Care Coordination Program Review Finding /
Observation (AAA-Contractor)

• Review Highlights
• Care Plans could be more complete.
  
• Post-it notes in client files.
• Documents should be secure in client files.
• Case summary not complete.
• Complete the UAI as required.

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Congregate and Home Delivered Nutrition Finding
/ Observation (AAA-Contractor)

• Review Highlights
• Consistently document the temperature of
  potentially hazardous cold food items.
• Update Area Plan as needed to list new congregate
  meal sites.
• Review procedures for handling the accounting of,
  and safeguarding client contributions.

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Guardianship Program Finding / Observation
(AAA-Contractor)

• Review Highlights
• Note critical errors in client files for a
  contractor, i.e. court documents, etc.

27
Homemaker Services Review Finding / Observation
(AAA-Contractor)

• Review Highlights
• Client files were incomplete.
  
• The AAA employs personal care aides, however the
  agency is not a DMAS provider licensed as a home
  care agency or accredited by one of the
  organizations named in the VDA personal care
  service standard.

28
In-House Respite Care File Review Finding /
Observation (AAA-Contractor)

• Review Highlights
• Post-it notes were used in files.
  
• Information documented on the UAI was confusing
  and incomplete.

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Title III Home Services Program Review Finding /
Observation (AAA-Contractor)

• Review Highlights
• UAIs were incomplete or unclear.
• White out used on the UAI.
• Develop an agency policy and procedures manual
  for all services.

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Title III-E National Family Caregiver Support
Program Records Review Finding / Observation
(AAA-Contractor)

• Review Highlights
• Agency utilized AoA funds for ineligible clients.
  
• Three clients are not eligible due to neither of
  the clients or the caregiver being 60 or older.
• Post-It notes were used in the client files.
• UAIs were incomplete or unclear.
• Reassessments were not completed.

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Transportation Review Finding / Observation
(AAA-Contractor)

• Review Highlights
• Develop a system for tracking preventive
  maintenance and documenting procedures.
  
• Establishing a behind the wheel driving test and
  documenting requirements in the drivers manual.
• Policy verifying drivers records.
• Keeping the drivers manual current.

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Transportation Review Finding / Observation
(AAA-Contractor)

• Review Highlights
• Documenting procedures for collecting client
  contributions.
• Establishing procedures for the use of safety
  equipment.
• Documenting procedures for pre-employment drug
  and alcohol testing.

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Respite Care Initiative Program Review Finding /
Observation (AAA-Contractor)

• Review Highlights
• UAIs were incomplete.
• Post-It notes were used in client files.
• Respite Personal Care needs to be marked on the
  service sheets in front of the clients file.

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Corrective Action Plans

• Plans are due to the Department 60 days from the
  receipt of the report.
• Should include responses as to how
  recommendations to findings and observations will
  be addressed.
• Development of a corrective action plan may begin
  during the review process.

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Review Activities Future (AAA-Contractor)

• Beginning December 1, 2006 (AAA/ contractors)
• Financial ?????? SCC Filings Filing with the
  Dept of Agriculture and Consumer Affairs AIM
  Reporting Corrective Action Follow-up review.
• Suggestions??? Email me raymond.williams_at_vda.vir
  ginia.gov
• Programs selected AAAs and contractors
  corrective action follow-up review.

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Program / Financial Compliance Review

• 2006 Financial Management Training
• PFCR Presentation
• Questions Answers
• Thank You!!!!!!!!!!!!!!!!!!!!!!!!!!