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.
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.
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
- Equipment (capitalized)
- Supplies and Materials
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.
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.
|Name||Cycle||Due Date||Submit To|
|Form 3161, Demographic Information||Monthly||By day 8 of the following month||Contract Manager|
|Form 3160, Program Performance Report||Quarterly||Within 30 calendar days of the end of the quarter, or in the case of the Q4 (annual) Quarterly Performance Report, within 45 days of the end of the quarter||Contract Manager|
|Annual Performance Report for the State Independent Living Services Program, (RSA 704 Report, Part II)||Annual||By December 31||
|Consumer Satisfaction Survey results||Annual||30 days after the end of the grant period||Contract Manager|
|Name||Cycle||Due Date||Submit To|
|Budget Workbook (includes):|
||Annual||With Application/ Renewal||Contract Manager|
||Quarterly||Due within 30 days after the close of the quarter||Contract Manager|
Request for Reimbursement: Due within 30 days after the close of the reporting month.
Advances: No more than 30 days prior to the month of the advance request.
||As needed||As needed||Contract Manager|
|Single Audit (if applicable)||Annual||
The earlier of
Contract Oversight and Support
|Audited Financial Statements (if not subject to single audit requirement)||Annual||
The earlier of
Consumer Demographic Information
Each month, CILs use Form 3161, Consumer Demographic Information, to list the number of consumers served, the number of services provided 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, (RSA 704 Report, Part II)
All HHSC-funded CILs must submit a copy of the RSA 704 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 Program Specialist for Policy and Reporting (PSPR).
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 PSPR no later than 30 days after the end of the grant period (typically August 31).
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. Reports are linked in order to support ongoing budget oversight. When a report is due, it should be saved separately, named appropriately and submitted to the contract manager.
The CIL should request approval from the contract manager when the CIL needs to use funds within budget categories differently than is shown in the budget justification worksheets.
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 will reflect the allowable costs for the period billed. An RAR must be submitted by the 10th day of each month and approved by HHSC before payment. The RARs must be submitted at least every 90 days.
All CILs are required to obtain annual financial audits conducted by an independent auditor in compliance with Generally Accepted Auditing Standards (GAAS), as published by the American Institute of Certified Public Accountants.
Single Audit (if applicable)
The CIL must arrange for a financial and compliance audit (single audit) if required by OMB Circular A-133. 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 accordance with applicable Government Auditing Standards and OMB circulars;
- The CIL must procure audit services in compliance with OMB Circular A-133 and 2 CFR Part 215 (OMB Circular A-110);
- 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 the earlier of 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;
- functional expenses; and
- cash flows; and
- notes to financial statements.
The audited financial statements must be submitted to the designated HHSC contract manager within one of the deadlines below, whichever is earlier:
- 30 days after receipt of the auditor's report; or
- nine months after the end of the CIL's fiscal year.