Chapter 4, Reporting

Revision 23-1; Effective Nov. 20, 2023 

4.1 Self-Evaluation and Performance Measurement

Revision 19-0; Effective March 1, 2019 

A CIL must:

  • conduct annual self-evaluations;
  • prepare required reports, as described below; and
  • maintain records adequate to measure performance as compared with the Independent Living Base/Operational Grant Standards for Service Providers (ILBOGS).

Information must be available about the:

  • extent to which the CIL is in compliance with the ILBOGS;
  • number of individuals with significant disabilities, reported by demographic group and type of services received through the CIL;
  • sources and amounts of funding for the operation of the CIL; number of individuals with significant disabilities who are employed by the CIL and in management and decision-making positions; and
  • when appropriate, description of the CIL’s activities in previous years, as compared with its activities in the most recent year.

4.2 CIL Responsibility to Inform HHSC of Changes

Revision 19-0; Effective March 1, 2019 

The CIL must inform the HHSC contract manager when any of the following conditions occur:

  • problems, delays or adverse conditions that arise that materially impair the CIL's ability to meet the grant objectives. This disclosure must include a statement of:
    • action(s) taken or contemplated; and
    • assistance needed to resolve the situation;
  • favorable developments that enable the CIL to:
    • meet time schedules and objectives sooner, or at a lesser cost than anticipated; or
    • produce more beneficial results than originally planned;
  • legal or financial difficulties (e.g., lawsuits, IRS issues) that could affect the program;
  • change in location – the CIL must notify the HHSC contract manager in writing of any proposed change in physical location for grant-related work at least 30 days in advance of the change; or
  • any changes in key grant personnel.

4.3 Budget Revision

Revision 19-0; Effective March 1, 2019 

The service provider prepares a work plan with activities for carrying out the Independent Living Base Grant Program. Work plan activities are required for all service providers. The service provider has the responsibility to fulfill the approved work plan and comply with the Independent Living Base/Operational Grant Standards for Service Providers requirements.

The contract budget shall reflect anticipated costs associated with the activities outlined in the work plan.

Costs are to be budgeted under the following cost categories:

  • Salaries and Wages
  • Fringe Benefits
  • Travel
  • Equipment (capitalized)
  • Supplies and Materials
  • Contractual
  • Other

Funds budgeted by cost category cannot be moved to other cost categories without requesting and receiving approval from HHSC through a formal budget revision.

To request a budget revision, the service provider must submit an HHSC Centers for Independent Living Program Contract Budget Revision, reflecting the revised budget request (with the justification included) for review and approval by the contract manager.

4.4 Required Reports

Revision 23-1; Effective Nov. 20, 2023 

A CIL that receives HHSC funding must submit reports as described below. CIL records must support all data reported, including that amounts in fiscal reports match amounts in accounting records.

Program Reports

NameCycleDue DateSubmit To
Form 3161, Demographic InformationMonthlyBy day eight of the following month.Contract Manager
Form 3160, Program Performance ReportQuarterlyWithin 30 calendar days of the end of the quarter. In the case of the Q4 (annual) Quarterly Performance Report, within 45 days of the end of the quarter.Contract Manager
Administration for Community Living Program Performance Report, Part II)AnnualBy Dec. 31.

Contract Manager

SILC

Consumer Satisfaction Survey resultsAnnual30 days after the end of the grant period.Contract Manager

Financial Reporting

NameCycleDue DateSubmit To
Budget Workbook (includes):   
  • original budget
AnnualWith Application or Renewal.Contract Manager
  • Form 3157, Base/Operational Grant Quarterly Financial Report and Analysis
QuarterlyDue within 30 days after the close of the quarter.Contract Manager
  • Form 3470, Request for Advance or Reimbursement (RAR) Centers for Independent Living Base/Operational Grant
Monthly

Request for Reimbursement: Due within 30 days after the close of the reporting month.

Advances: No more than 30 days before the month of the advance request.

Contract Manager
As neededAs needed.Contract Manager
Single Audit (if applicable)Annual

The earlier of:

  • 30 days after receipt of the auditor's report; or
  • nine months after the end of the CIL's fiscal year.

HHS OIG

Contract Oversight and Support

Contract Manager

Audited Financial Statements (if not subject to single audit requirement)Annual

The earlier of:

  • 30 days after receipt of the auditor's report; or
  • nine months after the end of the CIL's fiscal year.
Contract Manager

4.5 Program Reports

Revision 23-1; Effective Nov. 20, 2023 

Consumer Demographic Information

Each month, CILs use Form 3161, Consumer Demographic Information, to list the number of people served, and the number of services and the types of services  provided.

Quarterly Program Performance Report

Each quarter, CILs use Form 3160, Quarterly Program Performance Report, to report progress and achievements on goals and objectives contained in the work plan as part of the CIL grant.

Annual Performance Report for the State Independent Living Services Program, Administration for Community Living Program Performance Report, Part II 

All HHSC-funded CILs must submit a copy of the Administration for Community Living Program Performance Report Part II report to HHSC and the State Independent Living Council (SILC). This report should be submitted electronically, preferably as an electronic file that can be edited, or alternatively, scanned and emailed to the HHSC provider mailbox. 

Consumer Satisfaction Survey Results

The Consumer Satisfaction survey measures consumer satisfaction about benefits received from services. The CIL must provide the results of the consumer satisfaction survey to the HHSC provider mailbox no later than 30 days after the end of the fiscal year. 

4.6 Financial Reports

Revision 23-1; Effective Nov. 20, 2023 

Financial reports including the original annual budget, quarterly financial report, program income report, and budget revision request are included in the budget workbook, an Excel workbook. When a report is due, it should be saved separately, named appropriately and submitted to the contract manager.

4.6.1 Request for Advance or Reimbursement (RAR)

Revision 23-1; Effective Nov. 20, 2023 

HHSC will process an RAR to advance up to 30 days of operating funds if the CIL meets the requirements of the contract and requests to use advances. If the CIL selects reimbursement of actual costs, the payment reflects the allowable costs for the period billed. HHSC must approve an RAR before payment. The RARs must be submitted at least every 90 days.

4.7 Audit Requirements

Revision 23-1; Effective Nov. 20, 2023 

All CILs must get annual financial audits conducted by an independent auditor in compliance with 45 CFR Part 75, Subpart F.

Each year, the HHSC Single Audit Unit notifies service providers they must submit a determination form to the single audit portal to identify if a single audit or annual audit is required. All audit reports must be submitted to the single audit portal within nine months after the end of the service provider’s fiscal year or within one month after the service provider receives the audit report, whichever is less. Direct questions about audit requirements or the single audit portal to Single_audit_report@hhs.texas.gov.  

Audits must be charged to the fiscal year that the audit was conducted not the fiscal year being reviewed in the audit.  

Single Audit if Applicable

The CIL must arrange for a financial and compliance audit (single audit) if required by 45 CFR Part 75. The resulting single audit report must be approved by the CIL board and, if necessary, a corrective plan must be developed. The CIL must comply with the following requirements:

  • the audit must reflect the CIL's fiscal year;
  • the audit must be conducted by an independent certified public accountant (CPA) and must be in line with 45 CFR part 75;
  • the CIL must procure audit services in compliance with 45 CFR Part 75;
  • the CIL must submit a copy of its audit report:
    • including the management letter, to HHSC and to the Health and Human Services Office of Inspector General (OIG) within 30 calendar days after receipt from an independent CPA; or
    • nine months after the end of the audit period, unless a longer period is agreed to in advance by HHSC OIG; or
    • a different period is specified in a program-specific audit guide; and 
  • HHSC and HHSC OIG will communicate with the CILs to provide instructions on submission.

Audited Financial Statements

If a single audit is not required, the CIL still must obtain an annual financial audit. All CIL financial statements must be audited annually, regardless of grant size.

Audited financial statements must include:

  • an independent auditor's report;
  • statements of:
    • financial position;
    • activities;
    • functional expenses; and
    • cash flows; and
  • notes to financial statements.