Virginia Department for the Aging 2004 Financial Management Training Presentation (FY 2003/04 Program/Financial Compliance Review )

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Virginia Department for the Aging 2004
Financial Management Training Presentation (FY
2003/04 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
  Respite, Title III Home Services, Information
  Referral, Nutrition Disease Prevention/Health
  Promotion, Title V, Cost Allocation procedures,
  Client Confidentiality procedures, AIM Reporting,
  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,
• Information Assistance\Referral
• Pat Cummins, Title V
• Carol Driskill,
• Nutrition Services
• Ellen Nau, Home Services, Care Coord.
• Terry Raney,
• Guardianship
• Janet Honeycutt, 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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Review Activities

• Total of 47 individual reviews will be completed.
• 25 Area Agencies on Aging.
• 7 Guardianship Programs.
• 12 General Program Contracts.
• 3 Title V Programs.

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Financial Review Findings / Observation (AAA)

• Review Highlights AIM Reporting
• AIM and AIM Reporting has become consistent, only
  few exceptions noted.
• VA 11 reassessment improving some problems still
  exist.

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Financial Review Findings / Observation (AAA)

• Review Highlights-AIM Reporting
• VA 01 some issues were noted in collecting the
  required poverty information from clients,
  perhaps more staff training on how to request
  this information.
• VA 26 noted some issues at the AAA reviewed, did
  not review at all agencies, will complete during
  the next cycle.

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Financial Review Findings / Observation
(AAA/Contractor)

• Review Highlights- Client Confidentiality
• Noted two observations where procedures have not
  been documented, others have developed policies
  and procedures that reference the HIPPA
  regulations or taken aspects from the policy.

10
Financial Review Findings / Observation
(AAA/Contractor)

• Review Highlights Cost Allocation
• Noted two observations where procedures have not
  been documented, one instance requires some type
  of diagram because of the complexity of the
  process. Most have developed statements/procedure
  s to define the process.

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Financial Review Findings / Observation
(AAA/Contractor)

• Review HighlightsCorrective Action Follow-up
• One finding which addressed the need for
  completing the audit process timely. All
  agencies completed some form of corrective action
  or were in the process of completing.

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Financial Review Findings / Observation
(AAA/Contractor)

• Review Highlights Audit
• Two issues where audits were not completed. One
  was a small contractor, new contract
  requirements, no matter the dollar amount an
  audit/accounting review must be completed. The
  other was not completed within the contract
  closing period, due to personnel changes.

13
Information and Assistance\Referral Record Review
Finding / Observation (AAA-Contractor)

• Review Highlights
• Client information not documented on the UAI.
• Various required data elements not documented in
  the client file.
• Staff not signing off on documents in client
  files.
• Staff not documenting work complete for a client.
• Improvements have been made overall, however
  improvements in collection and maintenance of
  client files should continue.

14
In-Home and Respite Services ProgramsFinding /
Observation (AAA-Contractor)

• Review Highlights
• Client information not documented on the UAI.
• Required documentation not in client files.

15
Care Coordination Program Records Review Finding
/ Observation (AAA-Contractor)

• Review Highlights
• Information missing from UAI. Noticeable
  improvement from prior review.
• Case notes missing for a period of time in client
  file.
• Documents missing from client files.

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

• Review Highlights
• Not meeting meal temperature requirements,
  majority have improved or/are improving on this
  process.
• Instance of congregate site not meeting the 33
  1/3percent of daily RDA/AI requirement.
• Nutrition contractor not being monitored.

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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 July 1, 2004 (contractors) October 1,
  2004 (AAA)
• Financial cost allocation follow-up bank
  reconciliations process Aim Reporting
  Corrective action follow-up review.
• Programs selected AAAs and contractors
  corrective action follow-up review.

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Review Activities Future
(AAA-Contractor)

• Future Program Financial Compliance Reviews
  
• FY 04 October 1, 2004 September 30,
• 2005
• FY 05 October 1, 2005 September 30, 2006

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Program / Financial Compliance Review

• 2004 Financial Management Training
• PFCR Presentation
• Questions Answers
• Thank You!!!!!!!!!!!!!!!!!!!!!!!!!!