Program Audit

Document Sample
Program Audit
Department of Juvenile Justice and Delinquency Prevention

Support Our Students Program



Corrective Action Response Report

County

Grantee Agency Name

Address

Telephone

Date of Monitoring Visit

Preparer of Response Report

Date of Response Report

ORGANIZATION STRUCTURE

Compliance Indicators Required Corrective Action Provider Response/Action Plan Timeline for Completion

(copy from DJJDP Report)

1. Grantee is sole administrator of DJJDP

contract.

2. Section 4A documentation of executed

contract adequately defines roles/

relationships if Grantee is not sole

administrator of DJJDP contract.

3. Articles of Incorporation and IRS

501(c)(3) status letter available.

4. Grantee’s Non-Profit Board of Directors

monitors/reviews financial transactions and

program operations.

5. Current list of Grantee’s Non-Profit

Board of Directors available.

6. Grantee maintains organization chart

for SOS operations. Chart delineates

relationship to Grantee and

subgrantees/subcontrators and employees

within SOS operation.

FINANCE & ACCOUNTING

Compliance Indicators Required Corrective Action Provider Response/Action Plan Timeline for Completion

(copy from DJJDP Report)

1. Provider’s accounting records verify that

SOS funds/expenditures are not

commingled with other revenue sources.



Corrective Action Response Report

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Department of Juvenile Justice and Delinquency Prevention

Support Our Students Program



Corrective Action Response Report

2. Provider maintains chart of accounts

and documented pro-ration schedule for

SOS expenditures.

3. Provider maintains budget file which

includes most current approved budget.

4. Provider prepares bank reconciliations

and utilizes documented reconciliation

process.

5. Provider maintains a list of authorized

check signers; checks contain dual

signatures.

6. Provider maintains documentation of

required insurance coverage including

worker’s compensation, general

comprehensive, vehicular insurance.

PROPERTY & INVENTORY

Compliance Indicators Required Corrective Action Provider Response/Action Plan Timeline for Completion

(copy from DJJDP Report)

1. Provider maintains current equipment

list at each site including identification

number, description, location of

equipment, serial number, acquisition date

and cost.

2. SOS equipment is tagged individually

with permanent identification number.

3. Provider used competitive bidding

process to purchase or lease vehicles/other

equipment valued at over $1,000. Provider

secured at least 3 bids.

4. Provider complies with fixed asset

disposition procedure as outlined in SOS

Requirements for Program Operations.

5. Provider maintains daily log at program

detailing use of vehicles and documents

approval process for vehicle usage.

6. Provider maintains documentation of

Corrective Action Response Report

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Revised June 5, 2006

Department of Juvenile Justice and Delinquency Prevention

Support Our Students Program



Corrective Action Response Report

program space lease rental.

7. Provider received prior approval from

DJJDP for rehabilitation or renovation

exceeding the 4% cap.

PAYROLL & PERSONNEL

Compliance Indicators Required Corrective Action Provider Response/Action Plan Timeline for Completion

(copy from DJJDP Report)

1. Provider maintains a process of hiring

employees and recruiting volunteers.

2. Provider maintains timesheets or

attendance records on site for all

employees/volunteers.

3. Provider has written personnel policies

and written job descriptions.

4. Provider maintains personnel files for

each employee/volunteer which includes

a. completed application for

employment and/or resume

b. information pertaining to the

hiring date and rate of pay,

including new hire letter.

c. signed, written job descriptions

d. background screening

e. performance appraisals

f. copy of driver’s license

g. copies of at least two (2)

professional references

h. acknowledgement of receipt of

policies/employee handbook

5. Volunteer records verify data reported

on Monthly 1037.

CONTRACTUAL AGREEMENTS

Compliance Indicators Required Corrective Action Provider Response/Action Plan Timeline for Completion

(copy from DJJDP Report)

Corrective Action Response Report

Page 3 of 8

Revised June 5, 2006

Department of Juvenile Justice and Delinquency Prevention

Support Our Students Program



Corrective Action Response Report

1. Provider obtained prior written approval

from DJJDP for personal service contracts

greater than $1,000.

2. If provider utilizes an outside contractor,

provider must maintain all written

contracts for services. Subcontracts

contain:

a. Name, address, SSN of subcontractor

b. qualifications of subcontractor

c. service to be provided

d. hourly rate and duration of agreement

e. required approval signatures

PROGRAMMATIC

Compliance Indicators Required Corrective Action Provider Response/Action Plan Timeline for Completion

(copy from DJJDP Report)

1. Provider maintains written program plan

designed to meet the needs of students in

attendance at each site.

2. Provider is serving minimum number of

students in accordance with approved grant

funding amount.

3. Services are being delivered as proposed

in Provider’s Program Plan/proposal.

4. Provider maintains daily or weekly

lesson/activity plans for services rendered.

5. Each program site provides at least 4

days of after-school programming of at

least 3 hours per day or five days of

programming of at least 2.5 hours per day.

6. File/record is established for each

enrollee, containing the following

information:

a. referral documentation



Corrective Action Response Report

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Department of Juvenile Justice and Delinquency Prevention

Support Our Students Program



Corrective Action Response Report

b. enrollment form

c. emergency contact information

d. authorized individuals for student

pick up

e. release authorizations including

medical, media, and

records/information

f. educational information

g. participant progress/regular

updates

h. documentation of family

communication and participation

i. acknowledgement of program

guidelines, code of conduct, and

student rights.

7. Each program site maintains daily

attendance records for youth enrolled.

8. Sample of attendance records at each

site verify data reported in Monthly 1037

Form

9. Provider maintains written policy to

protect the rights of students, including

student grievance procedures.

HEALTH & SAFETY

Compliance Indicators Required Corrective Action Provider Response/Action Plan Timeline for Completion

(copy from DJJDP Report)

1. Provider’s fire/health/safety inspections

are current.

2. Provider maintains current emergency

preparedness plan.

3. Emergency procedures are posted and

visible. Provider maintains documentation

of practice drill activities.

4. At least one staff member on site is

certified in CPR/First Aid.

Corrective Action Response Report

Page 5 of 8

Revised June 5, 2006

Department of Juvenile Justice and Delinquency Prevention

Support Our Students Program



Corrective Action Response Report

5. Provider maintains daily log authorizing

parent/guardian pick-up and/or drop-off for

program participants.

COLLABORATION/SUSTAINABILITY

Compliance Indicators Required Corrective Action Provider Response/Action Plan Timeline for Completion

(copy from DJJDP Report)

1. Provider has written outline of

philosophy, objectives, and goals of SOS

programs. Outline is comprehensive to

include array of services to youth.

2. Demonstrated availability of distribution

to interested public.

3. Provider maintains documentation of

collaboration with partners to promote

sustainability.

4. Marketing materials contain DJJDP

and/or SOS logo.

COMMUNICATION

Compliance Indicators Required Corrective Action Provider Response/Action Plan Timeline for Completion

(copy from DJJDP Report)

1. Provider requested and gained approval

for modification to approved Program

Plans

2. Provider notified DJJDP of changes in

personnel listed on Form 1013, job

responsibilities, or separation from the

program.

3. Provider notified DJJDP of all email

changes or other contact information.

DATA & REPORTING

Compliance Indicators Required Corrective Action Provider Response/Action Plan Timeline for Completion

(copy from DJJDP Report)

1. Provider has complied with all required

reporting, as specified in SOS Policy,

Requirements for Program Operations and

Corrective Action Response Report

Page 6 of 8

Revised June 5, 2006

Department of Juvenile Justice and Delinquency Prevention

Support Our Students Program



Corrective Action Response Report

DJJDP contract, including but not limited

to:

a. Monthly 1037 (due 10th of

month)

b. Cost Reports (January & August)

c. 3rd Quarter Accounting (April).

Verify that report was prepared

jointly by program director and

fiscal officer.

d. Program Plans and Annual

Reports.

e. Equipment Inventory Form (due

with contract renewal and August

31st)

f. Revenue Summary Form (due

with contract renewal and August

31st)

g. Provider submitted schedule of

receipts and expenditures, sworn

statement, and supplementary

information form by December

31st.

h. External evaluation data

submissions

i. Attendance at Mandatory

Functions

j. General communication/Follow-

Up with DJJDP

2. Provider maintains Board approved

record retention policy that complies with

DJJDP record retention policy as outlined

in contract.

PROFESSIONAL DEVELOPMENT

Compliance Indicators Required Corrective Action Provider Response/Action Plan Timeline for Completion

(copy from DJJDP Report)



Corrective Action Response Report

Page 7 of 8

Revised June 5, 2006

Department of Juvenile Justice and Delinquency Prevention

Support Our Students Program



Corrective Action Response Report

1. Personnel files contain certificate of

attendance and/or completion for all

required training in accordance with SOS

Requirements for Program Operations.

PROVIDER SIGNATURES

Executive/Program Director Printed Name Date



Fiscal Officer Printed Name Date



Chair, Board of Directors Printed Name Date









Corrective Action Response Report

Page 8 of 8

Revised June 5, 2006


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