Okaloosa County BOCC — July 19, 2016 — Amendment #10 with BCC Agenda Request — reading text

mecontracts@bigbendcbc.org N Provision, Pharmaceuticals Only BNET Alternative Services Provision, Other than E-Mail Monthly with Invoice mecontracts@bigbendchc.org N Pharmaceuticals BNET Statement of Program Cost E-Mail Annually by September 1 mecontracts@bigbendcbc.org N P Post-P. i regnapt S5 Soel Tertunt High E-Mail Monthly with Invoice mecontracts@bigbendcbc.org N Risk Women Report S ing D i upportmg. oc.umentatlon iad E-Mail Monthly with Invoice mecontracts@bigbendcbc.org N Staff Time in Outreach Quarterly by September 30 for Jun. 16 to 1-Sept.15, National Voter Registration December 30 for Sept. 16- E-Mail ; ! Report ai Dec.15 , March 30 for Dec. mecontracts@bigbendcbc.org N 16 to Mar. 15, June 30 for Mar.16 to Jun. 15 Contract Provider Propert: 5 o E-Mail annually upon request mecontracts@bigbendcbc.org N Inventory Form S rting D tation fi VR ocu'men sk E-Mail Monthly with Invoice mecontracts@bigbendcbce.org Y Staff Time Drug Court Caseload and Service R::)irt : E-Mail Monthly with Invoice mecontracts@bigbendcbe.org Y Forensic Status Report E-Mail Monthly with Invoice mecontracts@bigbendchc.org Y M | D Undupli .onth TR AR RN g E-Mail Monthly with Invoice mecontracts@bigbendcbc.org Y Client Outcome Summary 7/1/16 711116 EXHIBT H BBCBC ME FINANCIAL REPORTING Rate Setting The submission of the reports below will be necessary only upon issuance of new contracts, or when substantial changes in service delivery and restricted funding occurs, or when a subcontractor requests a new rate or rate change. Annually, BBCBC will review requests for new rates or adjustment of current rates from subcontractors each year for implementation in July. Subcontractors requesting a new rate or requesting an adjustment to a currently established rate, must submit the required reports below by March 15 for implementation on July 1. In addition to the annual renewal submission, subcontractors may request new rates or adjustment of current rates, if there is a significant increase in restricted funding sources. Subcontractors requesting a new rate or requesting an adjustment to a currently established rate, must submit the required reports below within 30 days of receipt of the allocated funding change from BBCBC. Rate change requests must be supported by the following 65E-14.21(5)(e)1 reports: CF-MH-1042 SAMH Projected Operating and Capital Budget (as modified on the attached excel template to include the Personnel Data Report tab); CF-MH-1043 Agency Capacity Report; CF-MH 1045 Program Description; The Projected Operating and Capital Budget CF-MH-1042 must be completed by Program and Cost Center. In addition, the Personnel Data Report tab must reconcile by cost center to the information included on the Projected Operating and Capital Budget CH-MH-1042. Cost Allocation Plan The subcontractor shall develop and submit a certified Cost Allocation Plan (CAP) in accordance with 45 Code of Federal Regulation (CFR) Part 95 Subpart E and 65E-14.021 (5)(b). The CAP must: 1. Describe the procedures used to identify, measure and allocate all costs to each of the specific programs/services operated by the subcontract. 2. Conform to the accounting principles and standards prescribed in the Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards prescribed in Title 2 of the Code of Federal Regulations and 65E-14.017. 3. Be promptly amended and submitted if any of the following events occur: a. The procedures shown in the existihng CAP become outdated because of organizational changes, changes in Federal law or regulations, or significant changes in program levels, affecting the validity of the current CAP procedures. b. The subcontractor, Managing Entity (ME) or Department discovers a material defect in the CAP. c. Any changes to the allocation basis or procedures in the current CAP. 7116 EXHIBT H BBCBC ME If there is no need for the subcontractor to submit a revised CAP or amendment by the end the state fiscal year, the subcontractor shall submit an annual statement to the ME certifying the current CAP is still valid. Annual Audit Review As required by 65E-14.003, CF-MH 1037 Actual Expense and Revenues Schedule by program and cost center (example: Mental Health - Case Management) for the previous state fiscal year ending June 30, XXXX must be submitted on or before December 31. This schedule must reconcile to the annual audited financial statements and include all supporting documentation used in the reconciliation. If the audited financial statements are on a different fiscal year than the state fiscal year ending June 30, XXXX, the CF-MH 1037 Actual Expense and Revenues Schedule by program and cost center must be supported by financial records obtained from the provider's general ledger accounting system and must reconcile to these documents. As part of the rate setting process, BBCBC will perform an annual review of the currently implemented contract rates. During this review, BBCBC will take into account the audited data on actual revenues and expenditures. Any rate adjustments determined by BBCBC will be effective July 1 of each year. Quarterly Financial Statements Subcontractors will provide quarterly financial statements by Program Type to be generated from their detailed general ledger accounting system. The quarterly financial statements must be in the form of a schedule of revenues and expenditures, budget to actual, and must be on the accrual basis of accounting. If the reports provided are not in a format generated directly from the subcontractor's general ledger accounting system, then the subcontractor must provide supporting reports from the general ledger accounting system that reconcile to the reports provided. Examples of Program Type include: Mental Health, Substance Abuse, FIT, PATH, FEPT/EPIC, PPG. The quarterly financial statements are due on or before July 31, October 31, January 31, and April 30 for the quarters ending June 30, September 30, December 31, and March 31. Cost Benefit Analysis BBCBC conducts cost benefit analysis’ during the review of quarterly financials, the review of the annual financial audit report, as well as a review of the Rate Change Request forms identified in the Rate Setting section submitted by subcontractors when substantial changes in service delivery or funding occurs, and when a subcontractor requests a new rate or rate change. These reviews provide the basis to insure that no subcontractor is paid in excess of the competitive prevailing rates. BBCBC will document and maintain the review of the cost benefit analysis and all elements for analyzing whether the costs are allowable, reasonable, and necessary.