CAPLAW 2014 National Training Conference
Thursday, June 19, 2014 8:30 am – 11:45 am
Sheraton New Orleans Hotel, New Orleans, LA
Handouts:
Ann Linehan Acting Director Federal Office of Head Start
[email protected] 202.205.8679
Brian Tipton, Esq. Managing Director The Private Client Law Group
[email protected] 404.389.4864
Yasmina Vinci Executive Director National Head Start Association
[email protected] 703.649.4222
HEAD START HOT TOPICS
R. BRIAN TIPTON, ESQ.
HEAD START HOT TOPICS
R. BRIAN TIPTON, ESQ.
ATLANTA, GEORGIA 30309
TELEPHONE: (404) 9743484
FACSIMILE: (404) 9743486
EMAIL:
[email protected]
AGENDA • CHANGING COMPLIANCE EXPECTATIONS
• COMPLIANCE VERSUS "COMPLIANCE PLUS"
• RECOMPETITION AND MONITORING
• GOVERNANCE
• RELATED ISSUES
COMPLIANCE V. COMPLIANCE PLUS
•
"COMPLIANCE PLUS" (OR "BEYOND COMPLIANCE") = LOOKS FOR
ADHERENCE TO BEST PRACTICES, "EXPECTATIONS", AND OTHER
ELEMENTS APART FROM MINIMUM LEGAL REQUIREMENTS (MORE
SUBJECTIVE)
• THINK ABOUT GOOGLE V. GOOGLE+
• IMPLICATIONS (QUESTIONS RAISED)
• IS COMPLIANCE ALONE ENOUGH?
•
IS “COMPLIANCE PLUS” (OR "BEYOND COMPLIANCE") THE NEW DE
FACTO STANDARD?
2
COMPLIANCE V. COMPLIANCE PLUS
• OUTSIDE EXPECTATIONS
RECOMPETITION: OVERVIEW •
2007 HEAD START REAUTHORIZATION INCLUDED PROVISIONS FOR
"DESIGNATION RENEWAL" AND RECOMPETITION
•
AGENCIES "DELIVERING A HIGHQUALITY AND COMPREHENSIVE HEAD
START PROGRAM" ENTITLED TO REDESIGNATION ("DESIGNATION
RENEWAL") AS HEAD START AGENCIES FOR 5 YEARS [42 U.S.C. §
9836(c)]
•
OTHER AGENCIES SUBJECT TO OPEN RECOMPETITION [42 U.S.C. §
9836(d)]
•
IMPLEMENTED THROUGH REGULATIONS ISSUED NOV. 2011
•
SEVEN TRIGGERS FOR RECOMPETITION (45 C.F.R. PT. 1307)
4
RECOMPETITION: CLASS
• EMOTIONAL SUPPORT = 4
• CLASSROOM ORGANIZATION = 3
• INSTRUCTIONAL SUPPORT = 2
•
REPLACEMENT FOR 25% MINIMUM RECOMPETITION IN ORIGINAL
PROPOSAL FOR DESIGNATION RENEWAL SYSTEM
5
RECOMPETITION: CLASS
CLASSROOM ORGANIZATION
INSTRUCTIONAL SUPPORT
6
• LESS SIGNIFICANT GOING FORWARD?
• APPROXIMATELY 20% HAD TWO DEFICIENCIES
•
SIGNIFICANT MINORITY ALSO HAD CLASS ISSUES
• SECOND COHORT
• BUT MAJORITY STILL DEFICIENCIES
• CONTINUING NONCOMPLIANCE = 27%
7
MONITORING • MONITORING HAS BEEN EVOLVING
• SYSTEMS BASED (REMEMBER PRISM?)
•
USING MANY OF THE SAME ELEMENTS ALREADY USED BUT MORE
INTEGRATION OF DATA ELEMENTS
•
NOT JUST MONITORING PROTOCOL AND TRIENNIAL REVIEW
•
INCORPORATING OTHER INFORMATION AND PROCESSES (E.G., RISK
MANAGEMENT PROCESS)
•
ADDITIONAL FOCUS ON CHILD OUTCOMES AND SCHOOL READINESS
• MONITORING TOOL CHANGING
• MORE FOCUSED (CONDENSED)
9
JUNE 19, 2014 R. BRIAN TIPTON, ESQ. 10
MONITORING: TRENDS •
RECENT ISSUES CAN BE GROUPED INTO A FEW BROAD CATEGORIES
• FACILITIES/HEALTH & SAFETY
• ERSEA
•
MONITORING INSTRUMENT TENDS FOCUS ON THESE AND OTHER
"HIGH VALUE" AREAS
•
MAY WANT TO GIVE ADDITIONAL ATTENTION WHEN PREPARING FOR REVIEWS
AND DESIGNING COMPLIANCE/ONGOING MONITORING PLANS
•
CAVEAT: PROGRAMS ARE EXPECTED TO COMPLY WITH ALL HEAD START
REQUIREMENTS EVEN IF NOT INCLUDED IN MONITORING INSTRUMENT
10
DEFICIENCIES BY AREA
JUNE 19, 2014 R. BRIAN TIPTON, ESQ. 11
HEAD START HOT TOPICS
R. BRIAN TIPTON, ESQ.
CHANGES: 5YEAR GRANTS
•
NEW REQUIREMENTS AS PART OF TRANSITION TO 5YEAR
GRANT CYCLES (REVISED ACFIMHS1302)
• GOVERNANCE
•
"The grantee governing body must conduct a governance and leadership
capacity screening within 60 calendar days of the start of the project period."
•
"The governing body must certify that the . . . screening was conducted and a
training plan was developed. The certification must be submitted to OHS in
the Head Start Enterprise System (HSES) within 75 calendar days of the start of
the project period.“
•
ALSO SEE INFORMATION MEMORANDUM ACFIMHS1402 (MARCH 19,
2014)
•
DISCUSSES FEDERAL OVERSIGHT OF 5 YEAR GRANTS
•
KEY AREA: EFFECTIVE GOVERNANCE AND LEADERSHIP
12
CHANGES: 5YEAR GRANTS
•
NEW REQUIREMENTS AS PART OF TRANSITION TO 5YEAR
GRANT CYCLES (REVISED ACFIMHS1302)
• HEALTH AND SAFETY
•
"Each grantee must complete a screening of the health and safety environment
of each center and/or family child care home where services are provided
within 45 calendar days of the start of the program/school year, or within 45
calendar days of the start of the five year project period when the five year
project period begins during the program/school year."
•
"The grantee governing body must submit to OHS the signed certification of
compliance . . . within 75 calendar days of the start of the program or school
year, or within 75 calendar days of the start of the five year project period
when the five year project period begins during the program or school year."
13
CHANGES: 5YEAR GRANTS
•
NEW REQUIREMENTS AS PART OF TRANSITION TO 5YEAR GRANT
CYCLES
• SCHOOL READINESS
•
"Grantee must participate in individual school readiness progress meetings with
the OHS regional office."
• AUDIT WEBINAR:
•
"Grantee must participate in an OHSsponsored single audit webinar within six
months of the start of the project period."
• SEE REVISED
INFORMATION MEMORANDUM ACFIMHS1302
(JULY 1, 2013)
14
GOVERNANCE
• WHAT IS GOVERNANCE?
•
RESPONSIBILITY FOR LEGAL AND GENERAL OVERSIGHT OF A
CORPORATION AS OPPOSED TO RESPONSIBILITY FOR DAILY
OPERATIONS
• GOVERNANCE IS DIFFERENT THAN MANAGEMENT
•
WHY THE EMPHASIS ON HEAD START GOVERNANCE?
•
GOVERNANCE “TOUCHES” ALL OTHER ASPECTS OF AGENCY AND
PROGRAM
•
SEEN AS LINCHPIN FOR COMPLIANCE AND PERFORMANCE
(EFFECTIVENESS)
15
GOVERNANCE
GOVERNANCE
16
GOVERNANCE •
COMMON COMPLIANCE ISSUES RELATED TO HEAD START
GOVERNANCE
• GOVERNING BODY COMPOSITION
•
LACK OF OVERSIGHT OVER EXECUTIVE DIRECTOR
•
REPORTING TO GOVERNING BOARDS AND POLICY COUNCILS (E.G.,
MONTHLY REPORTS)
• ANNUAL REPORT TO PUBLIC
•
POOR RELATIONSHIP BETWEEN GOVERNING BOARD AND POLICY COUNCIL
•
RANGE OF GOVERNANCERELATED ISSUES FROM ALMOST
MINISTERIAL TO CORE GOVERNANCE FUNCTIONS
17
JUNE 19, 2014 R. BRIAN TIPTON, ESQ. 18
GOVERNANCE •
OHS HAS DEVELOPED GOVERNANCE "SCREENER" AS PART OF
TRANSITION TO 5YEAR GRANTS
• LOOKS AT FOUR AREAS
• REPORTING
•
SCREENER IMPLICATES AREAS CHANGED UNDER 2007 HEAD
START ACT AS WELL AS RECENT COMPLIANCE FINDINGS
•
CERTIFICATION OF SCREENING AND DEVELOPMENT OF
TRAINING PLAN BASED ON RESULTS
18
•
INTENDED TO HELP DEVELOP T&TA PLAN
•
SET OF 15 INDICATORS IN 6 CATEGORIES
•
STRUCTURAL: BYLAWS, MAJOR POLICIES, MEASURING GOVERNING BODY
PERFORMANCE, MEMBERSHIP, & ORIENTATION AND TRAINING
•
FIDUCIARY: FISCAL OVERSIGHT, EXTERNAL AUDIT, & MANAGING FEDERAL FUNDS
•
STRATEGIC DIRECTION: STRATEGIC PLANNING
•
DECISIONMAKING: CONSTITUENT VOICE & INFORMED AND INCLUSIVE PROCESS
JUNE 19, 2014 R. BRIAN TIPTON, ESQ. 19
HEAD START HOT TOPICS
R. BRIAN TIPTON, ESQ.
GOVERNANCE •
MORE RECENTLY, OHS RELEASED A GOVERNING BODY CERTIFICATION
TRAINING MODULE
• AVAILABLE ONLINE THROUGH ECLKC
• APPROXIMATELY 2 HOURS LONG
•
ACTUALLY CAN PRINT CERTIFICATE OF COMPLETION AT END
•
OVERVIEW OF HEAD START WITH BRIEF HISTORY AND DISCUSSION
OF CURRENT GOVERNANCE REQUIREMENTS
•
INCLUDES STRUCTURES, LEGAL RESPONSIBILITIES, FISCAL RESPONSIBILITIES, &
LINKS TO ADDITIONAL RESOURCES
• CAVEATS
•
EXPERT BOARD MEMBERS ARE NOT REPLACEMENTS FOR OUTSIDE (OR INTERNAL)
PROFESSIONALS
•
AN INTRODUCTION BUT ADDITIONAL, ONGOING TRAINING NECESSARY (BASED
ON AGENCY’S DETERMINED NEEDS AND PLAN)
JUNE 19, 2014 R. BRIAN TIPTON, ESQ. 20
JUNE 19, 2014 R. BRIAN TIPTON, ESQ. 21
GOVERNANCE
• TONE COMES FROM THE TOP
•
BOTH MANAGEMENT AND GOVERNING BODY (AND POLICY
COUNCIL) MUST BE COMMITTED TO ORGANIZATIONAL
COMPLIANCE
• SET EXAMPLE
•
TAKE AFFIRMATIVE ACTIONS WITHIN SPHERE OF DUTIES
•
HOWEVER, ROLES OF MANAGEMENT AND GOVERNING BODY
(AND POLICY COUNCIL) DIFFER BASED ON DISTINCTION
BETWEEN MANAGEMENT AND GOVERNANCE FUNCTIONS
21
GOVERNANCE •
GOVERNANCE IS RESPONSIBILITY FOR GENERAL OVERSIGHT
AND DIRECTION OF THE ORGANIZATION
•
ADOPTING APPROPRIATE POLICIES AND PROCEDURES TO ENSURE
ORGANIZATIONAL COMPLIANCE
•
ADOPT BUDGETS AND MONITOR PERFORMANCE (FINANCE COMMITTEE)
•
OVERSIGHT OF INDEPENDENT AUDIT FUNCTION (AUDIT COMMITTEE)
•
MEMBERS OWE DUTY OF CARE TO ACT IN GOOD FAITH AND
WITH SAME LEVEL OF CARE AS REASONABLY PRUDENT PERSON
• STAY INFORMED
22
JUNE 19, 2014 R. BRIAN TIPTON, ESQ. 23
GOVERNANCE •
AGENCY MUST SHARE CERTAIN INFORMATION WITH GOVERNING
BODY AND POLICY COUNCIL [42 U.S.C. §
9837(d)(2)]
•
MONTHLY FINANCIAL STATEMENTS (INCLUDING CREDIT CARD USE)
• MONTHLY PROGRAM INFORMATION SUMMARIES
• FINANCIAL AUDITS
• COMMUNITY NEEDS ASSESSMENT
• PROGRAM INFORMATION REPORTS
•
TRAINING AND TECHNICAL ASSISTANCE REQUIRED TO HELP
GOVERNING BODY AND POLICY COUNCIL UNDERSTAND
INFORMATION AND THEIR RESPONSIBILITIES
23
GOVERNING BODY
GOVERNANCE •
PUBLIC REPORTING REQUIREMENTS [42 U.S.C. §
9839(a)(2)]
•
HEAD START AGENCIES MUST MAKE AVAILABLE TO PUBLIC AT
LEAST ONCE EACH FISCAL YEAR A REPORT CONTAINING
CERTAIN INFORMATION:
•
TOTAL PUBLIC AND PRIVATE FUNDS RECEIVED AND SOURCES
• BUDGET EXPENDITURES AND PROPOSED BUDGET
•
TOTAL NUMBERS SERVED, AVERAGE ENROLLMENT, AND PERCENTAGE OF
ELIGIBLE CHILDREN SERVED
•
RESULTS OF MOST RECENT FEDERAL REVIEW AND FINANCIAL AUDIT
•
EFFORTS TO PREPARE CHILDREN FOR KINDERGARTEN
•
"ANY OTHER INFORMATION REQUIRED BY" HHS
25
GOVERNANCE
• 2007 ACT [42 U.S.C. §
9837(c)] REQUIRES FORMAL
GOVERNANCE STRUCTURE CONSISTING OF GOVERNING
BODY AND POLICY COUNCIL, EACH WITH DEFINED
RESPONSIBILITIES
•
GOVERNING BODY HAS GENERAL "LEGAL AND FISCAL RESPONSIBILITY"
FOR GRANTEE AGENCY [42 U.S.C. §
9837(c)(1)(A)]
•
POLICY COUNCIL HAS GENERAL RESPONSIBILITY FOR PROGRAM
"DIRECTION" [42 U.S.C. § 9837(c)(2)(A)]
•
COMPARE TO "SHARED GOVERNANCE" CONCEPT PRIOR
TO 2007 HEAD START ACT
26
GOVERNANCE •
NOT NECESSARILY PARALLEL PROVISIONS IN EXISTING
REGULATIONS & 2007 HEAD START ACT; UNCERTAINTY REMAINS
(EXAMPLE: PERSONNEL DECISIONS)
• REGULATIONS
•
HEAD START DIRECTOR: BOARD GENERAL RESPONSIBILITY & REQUIRED BOARD &
POLICY COUNCIL APPROVAL
•
HEAD START STAFF: BOARD GENERAL RESPONSIBILITY & REQUIRE POLICY
COUNCIL APPROVAL
• 2007 ACT
27
GOVERNANCE •
POOR WORKING RELATIONSHIPS BETWEEN BOARD AND POLICY
COUNCIL OFTEN RELATED TO LACK OF UNDERSTANDING OF ROLES &
RESPONSIBILITIES
•
MAY ALSO BE RESULT OF INCOMPATIBLE PERSONALITIES
•
PERSONALITY CLASHES AND OTHER WORKING RELATIONSHIP ISSUES
OFTEN LINKED TO "PROBLEM MEMBERS"
•
IDENTIFYING THE TYPE OF PROBLEM BOARD MEMBER
•
IDENTIFYING THE UNDERLYING CAUSE OF THE PROBLEM
• CRAFTING THE SOLUTION
28
JUNE 19, 2014 R. BRIAN TIPTON, ESQ. 29
FISCAL ISSUES •
CONCERN OVER FISCAL MANAGEMENTRELATED ISSUES
REFLECTED IN NEW 5YEAR GRANT REQUIREMENT FOR
PARTICIPATION IN AUDIT WEBINAR
•
WEBINAR IN 2012 FOR AUDIT COMMUNITY
• FIRST WEBINAR FOR GRANTEES IN 2013
• PRIMARILY CONCERNS ABOUT AUDIT QUALITY
•
FINANCIAL (AND OTHER) REPORTING ALSO CONTINUE TO BE
ISSUE/AREA OF CONCERN
• INTERNAL
• PUBLIC
• GOVERNMENT
29
JUNE 19, 2014 R. BRIAN TIPTON, ESQ. 30
REPORTING AND AUDITS •
TWO RECENT INFORMATION MEMORANDA ADDRESS ISSUES
RELATED TO AUDITS AND REPORTING
•
2012 INFORMATION MEMORANDUM ABOUT SELECTING AN
EXTERNAL AUDITOR FOR A133 AUDITS [ACFIMHS1201 (FEB. 10,
2012)]
• PLAN CAREFULLY
• DOCUMENT EXPECTATIONS
•
MORE RECENT INFORMATION MEMORANDUM OSTENSIBLY
DISCUSSES REVISED OMB AUDIT SUPPLEMENT [ACFIMHS1401
(JAN. 9, 2014)]
•
REMINDER ABOUT TRAINING ("EFFECTIVELY EDUCATE") BOARD
•
REMINDER ABOUT BOARD INVOLVEMENT IN AUDITOR SELECTION
R. BRIAN TIPTON, ESQ. 30
JUNE 19, 2014 R. BRIAN TIPTON, ESQ. 31
CHANGES: OMB SUPER CIRCULAR •
OMB HAS PUBLISHED NEW UNIFORM GOVERNMENTWIDE
GUIDANCE FOR GRANTS MANAGEMENT
•
CONSOLIDATES AND SUPERSEDES EXISTING MAJOR CIRCULARS
(ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDITS)
• "SUPER CIRCULAR" OR "OMNICIRCULAR“
• EFFECTIVE DATE
•
AGENCIES MUST PROMULGATE REGULATIONS TO APPLY THE SUPER
CIRCULAR TO GRANTEES
•
IN EFFECT BY DECEMBER 26, 2014, FOR NEW AWARDS AND ADDITIONAL
FUNDING FOR EXISTING AWARDS
•
AUDIT REQUIREMENTS APPLY FOR FISCAL YEARS BEGINNING ON OR
AFTER DECEMBER 26, 2014
R. BRIAN TIPTON, ESQ. 31
HEAD START HOT TOPICS
R. BRIAN TIPTON, ESQ.
AUDITS: SUPER CIRCULAR •
SINGLE AUDIT REQUIREMENTS
•
CURRENTLY OMB CIRCULAR A133 IMPLEMENTS REQUIREMENTS OF
SINGLE AUDIT ACT
• CURRENT THRESHOLD = $500,000
•
RAISES SINGLE AUDIT THRESHOLD FROM $500,000 TO $750,000
•
REJECTED ORIGINAL THREETIERED AUDIT STRUCTURE FROM 2012
ADVANCE NOTICE
• EFFECT OF INCREASING THRESHOLD
•
RETAINS SINGLE AUDIT COVERAGE FOR OVER 99% OF FEDERAL FUNDING
CURRENTLY SUBJECT TO ACT
•
RETAINS COVERAGE FOR APPROXIMATELY 87% OF ENTITIES CURRENTLY
COVERED BY ACT
R. BRIAN TIPTON, ESQ. 32
AUDITS: SUPER CIRCULAR •
SUPER CIRCULAR ALSO CHANGES RULES FOR MAJOR PROGRAM
DETERMINATIONS AND PERCENTAGE OF COVERAGE (§
518)
•
INCREASES TYPE A/B THRESHOLD TO $750,000 (SAME AS AUDIT
THRESHOLD)
• PERCENTAGE OF COVERAGE LOWER
•
DECREASES TO 20% (FROM 25%) FOR LOWRISK AUDITEE
•
DECREASES TO 40% (FROM 50%) FOR NONLOWRISK
•
REDUCES HIGHRISK TYPE B PROGRAMS TESTED AS MAJOR
PROGRAMS TO 25% OF LOWRISK TYPE A PROGRAMS
•
THRESHOLD FOR REPORTING FINDINGS FOR QUESTIONED COSTS
INCREASES TO $25,000 (§ 516)
JUNE 19, 2014 R. BRIAN TIPTON, ESQ. 33
HEAD START HOT TOPICS
R. BRIAN TIPTON, ESQ.
PERSONNEL COSTS •
ANOTHER RECENT AREA OF CONCERN INVOLVES PERSONNEL
COSTS
•
ISSUES WITH DOCUMENTATION SUPPORTING PERSONNEL COST
ALLOCATION
•
NONPROFITS NEED "PERSONNEL ACTIVITY REPORTS" OR
APPROVED ALTERNATIVE METHOD FOR DISTRIBUTING
PERSONNEL COSTS
• 2 C.F.R. PT. 230, APP. B ¶ 8
[NONPROFITS]
•
ALSO NEED ADDITIONAL DOCUMENTATION COMPLYING WITH FLSA FOR
NONEXEMPT EMPLOYEES [2 C.F.R. PT. 230, APP. B ¶ 8(m)(3)]
•
DIFFERENT STANDARDS FOR DIFFERENT TYPES OF RECIPIENTS
•
MAY NOT BE SO SIGNIFICANT GOING FORWARD
34
PERSONNEL COSTS: SUPER CIRCULAR •
COMPENSATION (§ 430)
•
CHARGES MUST BE BASED ON RECORDS THAT ACCURATELY
REFLECT WORK PERFORMED
•
SYSTEM OF INTERNAL CONTROLS PROVIDING REASONABLE ASSURANCE
ACCURATE, ALLOWABLE & PROPERLY ALLOCATED CHARGES
•
INCORPORATED INTO ENTITY'S OFFICIAL RECORDS
•
REASONABLY REFLECTS TOTAL ACTIVITY FOR WHICH EMPLOYEE
COMPENSATED
•
INCLUDES FEDERALLY ASSISTED AND NONFEDERALLY COMPENSATED
ACTIVITIES
•
COMPLIES WITH ENTITY'S ESTABLISHED ACCOUNTING POLICIES
•
SUPPORTS DISTRIBUTION OF EMPLOYEE'S ACTIVITIES OR COST OBJECTIVES
•
MAY USE BUDGET ESTIMATES IF REASONABLE APPROXIMATION AND AFTER
THEFACT RECONCILIATION & ADJUSTMENT
R. BRIAN TIPTON, ESQ. 35
HEAD START HOT TOPICS
R. BRIAN TIPTON, ESQ.
PERSONNEL COSTS: SUPER CIRCULAR
•
GOVERNMENTS MAY USE APPROVED SUBSTITUTE SYSTEMS THAT
INCLUDE SAMPLING
•
BLENDED FUNDING MAY USE PERFORMANCEBASED METRICS IF
APPROVED IN ADVANCE BY ALL AWARDING AGENCIES
•
DO NOT NEED TO USE PERSONNEL ACTIVITY REPORTS (BUT MAY BE
REQUIRED IF SYSTEM DOES NOT MEET §
430 STANDARDS)
•
DO NOT FORGET ABOUT FLSA COMPLIANCE (NO CHANGE)
R. BRIAN TIPTON, ESQ. 36
FISCAL ISSUES •
CHILD CARE PARTNERSHIP INITIATIVE HAS RAISED CONCERNS ABOUT
COST ALLOCATION
•
OHS HAS CREATED RESOURCE PAGE ON ECLKC:
http://eclkc.ohs.acf.hhs.gov/hslc/grants/ehsccp/index.html
•
"Grantees will be required to have budgets that reflect the multiple funding
sources, and cost allocation plans to ensure that each funding source is used for
allowable purposes without duplicate payment." (IMPLEMENTATION FAQ #6)
•
COST ALLOCATION VIDEO: http://eclkc.ohs.acf.hhs.gov/hslc/tta
(NOV. 16, 2001)?
START
HEAD START HOT TOPICS
R. BRIAN TIPTON, ESQ.
OTHER ISSUES •
ADDITIONAL FOCUS ON ELIGIBILITY DETERMINATIONS IN RECENT YEARS
• PROPOSED REVISIONS TO ERSEA REGULATIONS
•
NOTICE OF PROPOSED RULEMAKING PUBLISHED MARCH 18, 2011 (76 FED. REG. 14841)
• NO FINAL REGULATIONS YET
• TWO REASONS FOR REVISIONS
• CODIFY STATUTORY ELIGIBILITY REQUIREMENTS
•
ADDRESS ELIGIBILITY AND ENROLLMENT FRAUD CONCERNS FROM GAO INVESTIGATION WITH
NEW REGULATIONS FOR ELIGIBILITY DETERMINATIONS AND RECORDKEEPING
• STILL PENDING?
•
NEW INFORMATION MEMORANDUM ACFIMHS1403 (JUNE 4, 2014) ABOUT
SAMESEX SPOUSES:
http://eclkc.ohs.acf.hhs.gov/hslc/standards/im/2014/resour_im_003_06022014.html
RECENT ADMINISTRATIVE DECISIONS
•
WILLIAM SMITH SR. TRICOUNTY CHILD DEVELOPMENT
COUNCIL, INC., DAB NO. 2549 (DEC. 13, 2013)
• COMMUNITY ACTION PARTNERSHIP—HUNTSVILLE/MADISON
AND LIMESTONE COUNTIES, INC., DAB NO. 2557 (FEB. 2014)
•
AVOYELLES PROGRESS ACTION COMMITTEE, INC., DAB NO.
2559 (MARCH 5, 2014)
•
JACKSONVILLE URBAN LEAGUE, DAB NO. 2565 (MARCH 25,
2014)
JUNE 19, 2014 R. BRIAN TIPTON, ESQ. 39
HEAD START HOT TOPICS
R. BRIAN TIPTON, ESQ.
RECENT ADMINISTRATIVE DECISIONS •
WILLIAM SMITH SR. TRICOUNTY CHILD DEVELOPMENT
COUNCIL, INC., DAB NO. 2549 (DEC. 13, 2013)
•
DISALLOWANCE OF FUNDS AWARDED FOR VANS BUT USED FOR SALARIES
AND FRINGE BENEFITS
• DAB REJECTED GRANTEE’S ARGUMENTS
•
FOUND ACF DID NOT ABUSE DISCRETION IN REFUSING TO GRANT
RETROACTIVE APPROVAL OF REBUDGETING BECAUSE GRANTEE DID NOT
MEET REQUIREMENTS FOR PERSONNEL ACTIVITY REPORTS (AND, THUS,
SALARY AND FRINGE BENEFIT COSTS WERE NOT ALLOWABLE)
•
FOUND GRANTEE NOT ENTITLED TO OFFSET BECAUSE ADDITIONAL COSTS
CLAIMED WERE NOT ALLOCABLE IN THAT NOT INCURRED UNTIL AFTER GRANT
PERIOD
• DISALLOWANCE UPHELD
RECENT ADMINISTRATIVE DECISIONS
•
DISALLOWANCE OF FUNDS FOR REPAIR AND RENOVATION OF PORTABLE
CLASSROOMS
• ALLEGED VIOLATION OF 45 C.F.R. §
74.43 PROHIBITING AWARD OF
CONTRACT TO CONTRACTOR THAT DEVELOPED SPECIFICATIONS
•
DAB FOUND THAT CONTRACTOR’S INVOLVEMENT WAS MORE THAN
MINIMAL (AS ARGUED BY AGENCY) AND WAS VIOLATION OF 74.43
• DISALLOWANCE UPHELD
HEAD START HOT TOPICS
R. BRIAN TIPTON, ESQ.
RECENT ADMINISTRATIVE DECISIONS
•
AVOYELLES PROGRESS ACTION COMMITTEE, INC., DAB NO.
2559 (MARCH 5, 2014)
•
TERMINATION OF HEAD START GRANT FOR FAILURE TO TIMELY CORRECT
DEFICIENCY (INITIALLY NONCOMPLIANCE)
•
IMPROPER CHARGING OF MANAGEMENT SALARIES TO HEAD START
•
NOT BASED ON AFTERTHEFACT DETERMINATION OR PERSONNEL ACTIVITY
REPORTS
• BASED ON PRESET PAYROLL ALLOCATIONS
•
DAB REJECTED ARGUMENT ABOUT INADEQUATE T&TA REGARDING
DEVELOPMENT OF ACCEPTABLE COST ALLOCATION PLAN
•
SUMMARY DISPOSITION IN FAVOR OF GOVERNMENT
JUNE 19, 2014 R. BRIAN TIPTON, ESQ. 42
RECENT ADMINISTRATIVE DECISIONS •
JACKSONVILLE URBAN LEAGUE, DAB NO. 2565 (MARCH 25,
2014)
•
APPEAL OF SUMMARY SUSPENSION (CONTINUED FOLLOWING SHOW
CAUSE MEETING)
•
MULTIPLE ALLEGED INCIDENTS INVOLVING VIOLATIONS OF CHILD HEALTH
AND SAFETY REQUIREMENTS AND STANDARDS OF CONDUCT
• CHILD SUPERVISION AND RELEASE
•
DAB CONCLUDED SERIOUS RISK TO HEALTH AND SAFETY JUSTIFYING
SUSPENSION
•
DAB ALSO FOUND GRANTEE FAILED PRODUCE SUFFICIENT EVIDENCE OF
CORRECTION AT SHOW CAUSE MEETING
JUNE 19, 2014 R. BRIAN TIPTON, ESQ. 43
HEAD START HOT TOPICS
R. BRIAN TIPTON, ESQ.
QUESTION & ANSWER PERIOD
CONTACT INFORMATION
ATLANTA, GEORGIA 30309
TELEPHONE: (404) 9743484
FACSIMILE: (404) 9743486
EMAIL:
[email protected]
00134619.1 1
GENERAL LEGALLY AND FINANCIALLY RESPONSIBLE FOR ADMINISTERING AND
OVERSEEING HEAD START PROGRAMS, INCLUDING SAFEGUARDING OF FEDERAL
FUNDS
RESPONSIBILITY FOR PROGRAM DIRECTION
SHARED GOVERNANCE STRUCTURE OUTLINED IN APPENDIX A TO 45 C.F.R. §
1304.50
GOVERNANCE ADOPT PRACTICES THAT ASSURE ACTIVE, INDEPENDENT AND
INFORMED GOVERNANCE OF AGENCY
WRITTEN POLICIES DEFINING ROLE OF BOARD MEMBERS
BOARD = GEN. & APPROVAL
SHARED DECISION-MAKING PROCEDURES
BOARD = GEN. & APPROVAL
APPROVE & SUBMIT RECOMMENDATIONS ON SELECTION OF DELEGATE
AGENCIES AND THEIR SERVICE AREAS
BOARD = GEN. & APPROVAL
APPROVE & SUBMIT PROGRAM RECRUITMENT, SELECTION, AND ENROLLMENT
PRIORITIES
BOARD = GEN.
PC = APPROVAL
00134619.1 2
AREA GOVERNING BODY POLICY COUNCIL REGULATION
COMPLIANCE ENSURE COMPLIANCE WITH FEDERAL, AND APPLICABLE STATE AND
LOCAL, LAWS AND REGULATIONS
INTERNAL CONTROLS TO SAFEGUARD FEDERAL FUNDS
BOARD = GEN.
CONDUCT STANDARDS
SEE PERSONNEL DISCUSSION SEE PERSONNEL DISCUSSION
FINANCIAL APPROVE FINANCIAL MANAGEMENT, ACCOUNTING & REPORTING
POLICIES, INCLUDING:
A. APPROVE MAJOR AGENCY FINANCIAL EXPENDITURES
B. ANNUALLY APPROVE AGENCY OPERATING BUDGET
C. SELECT AUDITOR
APPROVE & SUBMIT BUDGET PLANNING FOR PROGRAM EXPENDITURES,
INCLUDING POLICIES FOR REIMBURSEMENT & PARTICIPATION IN POLICY
COUNCIL ACTIVITIES
INTERNAL CONTROLS
BOARD = GEN.
ANNUAL AUDIT
BOARD = GEN.
APPROVE & SUBMIT APPLICATIONS FOR PROGRAM FUNDING AND
AMENDMENTS
BOARD = LEGAL
PC = APPROVAL
00134619.1 3
PARENT ACTIVITIES
POLICY COUNCIL REIMBURSEMENT
PLANNING FULLY PARTICIPATE IN DEVELOPMENT, PLANNING, AND EVALUATION
OF HEAD START PROGRAM
GENERAL RESPONSIBILITIES FOR PROGRAM DIRECTION INCLUDE DESIGN &
OPERATION PLUS LONG & SHORT-TERM PLANNING GOALS &
OBJECTIVES
BOARD = GEN. & APPROVAL
A. ANNUAL SELF-ASSESSMENT
B. FINANCIAL AUDIT
C. AGENCY PROGRESS IN CARRYING OUT PROGRAMMATIC & FISCAL
PROVISIONS IN APPLICATION,
SEE PERSONNEL DISCUSSION SELF-ASSESSMENT
00134619.1 4
INCLUDING IMPLEMENTING CORRECTIVE ACTIONS
ANNUAL AUDIT
BOARD = GEN.
PC ELECTION DEVELOP SELECTION PROCEDURES FOR POLICY COUNCIL
MEMBERS, CONSISTENT WITH ELECTION REQUIREMENT
APPROVE & SUBMIT PROCEDURES FOR ELECTION OF POLICY
COUNCIL
BOARD = GEN. & APPROVAL
PERSONNEL APPROVE PERSONNEL POLICIES & PROCEDURES, INCLUDING
HIRING, EVALUATION, COMPENSATION, AND TERMINATION OF EXECUTIVE
DIR., HEAD START DIR., H.R. DIR., CFO, AND EQUIVALENT AGENCY
POSITIONS [SEC. (1)(E)(iv)(IX)]
APPROVE & SUBMIT PROGRAM PERSONNEL POLICIES & DECISIONS
ABOUT EMPLOYMENT OF PROGRAM STAFF, CONSISTENT WITH SEC.
(1)(E)(iv)(IX), INCLUDING STANDARDS OF CONDUCT & CRITERIA FOR
EMPLOYMENT & DISMISSAL OF PROGRAM STAFF
POLICIES & CHANGES TO POLICIES
field guide from yasmina
