MONITORING POLICIES
Procedures and Forms
Revised January 2012
Board Re-approved February 2012
Amy Barry, Executive Director
Buncombe County Partnership for Children, Inc.
2229 Riverside Drive
Asheville, NC 28804
(828) 285-9333
Table of Contents
1.0
Monitoring Purpose .......................................................................................... 2
2.0
Scope ................................................................................................................. 3
3.0
Accountability ................................................................................................... 3
4.0
Applicable Documents ...................................................................................... 3
5.0
Monitoring Records........................................................................................... 3
6.0
Monitoring – General Procedure ...................................................................... 4
7.0
Monitoring Compliance Standards for DSPs ..................................................... 5
7.3
Program & Fiscal Staff Requirements ............................................................... 5
8.0
Program Monitoring Standards for In-House Activities.................................... 6
9.0
NC Pre-Kindergarten Program .......................................................................... 7
10.0
Monitoring Non-Compliance Corrective Action ............................................... 8
11.0
Failure to Comply by Direct Service Provider ................................................... 8
12.0
Forms and Checklists for Monitoring ................................................................ 9
1
Buncombe County Partnership for Children
Monitoring Policy
1.0
Monitoring Purpose
Programmatic and fiscal monitoring is conducted by the Partnership to help Direct Service
Providers (DSPs) adhere to their contracts and outcome requirements, identify barriers, find
solutions and evaluate the impact of programs on the community. The Partnership may choose to
contract with an external monitor to conduct monitoring for in-house activities to provide an
objective review of the programs.
These policies, procedures and monitoring forms will be updated regularly to maximize promising
practices that reflect the objectives of the Buncombe County Partnership for Children and to
meet/exceed all state requirements. This policy requires Board of Directors approval.
1.1
To enhance the program effectiveness and service delivery by Direct Service Providers
(DSPs) and in-house activity staff;
1.2
To ensure fiscal and programmatic integrity and accountability of the Buncombe County
Partnership for Children (BCPC);
1.3
To document procedures that will ensure the accountability and integrity of all BCPC funds
in compliance with the BCPC Monitoring Policy;
1.4
To ensure compliance with General Statute 143B-168.12(3);
1.5
To ensure accountability under NCGS 143-6.1, “Nonprofits State Funds Act--Reports on Use
of State Funds by Non-State Entities;”
1.6
To meet/exceed the provisions required by the North Carolina Partnership for Children
(NCPC) Fiscal Accountability Plan, mandated by General Statute 143B-168.12(a)(4);
1.7
To outline methods for verifying program accountability for all Smart Start funded activities
of BCPC: monitoring program activities based on contract activity descriptions, agreements
and contracts.
2
2.0
Scope
The monitoring policy applies to all activities funded with Smart Start service dollars. This
includes activities approved and contracted with NCPC, all Service Agreements,
Memoranda of Understanding, and other contractual agreements between BCPC and other
parties. All Grants will be monitored in accordance with the Grantee’s contractual
agreement.
For programmatic monitoring, the sample size will be based on the year to date totals from
the most recently completed quarter of the year as reported by the DSP on the Counts
Quarterly Report form. Sample sizes range from 10-25% (to be determined by the program
monitor) and will include files/data from all activity staff. Copies of DSP’s supporting
documentation will be collected by the monitor; confidential information will be omitted or
blacked out .
Programs that are evidence-based and require that model fidelity be upheld, such as The
Incredible Years, may have additional monitoring requirements for which the North
Carolina Partnership for Children provides a programmatic checklist to be completed twice
yearly.
3.0
Accountability
The Executive Director is responsible for ensuring these procedures are implemented
and complied with by all BCPC staff and DSPs, and will enlist the support of Program and
Fiscal staff as appropriate. BCPC staff will complete site visits and reviews of DSPs
performance to ensure compliance with all programmatic, evaluation and fiscal contractual
requirements.
4.0
Applicable Documents
The monitoring guide and monitoring forms will be flexible documents and will be
periodically reviewed and modified to accommodate internal and external factors. The
modified documents will be approved by the Executive Director.
4.1
4.2
4.3
4.4
4.5
NCGS 143B-168.12(a) (4)
NCGS 143B-168.12(3)
Monitoring Program Forms – Sections A- F
Monitoring Fiscal Forms – Section G
Other applicable documents
5.0
5.1
Monitoring Records
All monitoring records, including checklists, will be maintained in the DSPs Monitoring file
for at least three years as required by law.
5.2
The schedule of monitoring visits, group meetings and observations will be maintained in
BCPC’s electronic files with hard copies kept in the In-house Evaluation files for at least
three years.
3
6.0
Monitoring – General Procedure
QUARTER
First Quarter
July– September
STAFF ACTIVITIES
A. Program staff
 Facilitate an annual meeting of DSPs to review evaluation, monitoring and
contract requirements and provide calendar of reporting due dates
 Collect Logic Model Results from previous fiscal year
 Collect and review Counts Quarterly Reports
 Visit DSPs and provide technical assistance as needed
 For new DSPs and programs with significant changes
 Review logic models,
 Data collection methods
 Provide technical assistance as needed
 Complete Risk Assessment Worksheet
B. Fiscal Staff
 Visit DSPs as needed
 Review financial status reports (FSR) in conjunction with the Program
Manager
Second Quarter
October – December
A. Program Staff
 Collect and review County Quarterly reports and assess progress towards
meeting projected outputs
B.
Third Quarter
January – March
Fourth Quarter
April – June
A.
Fiscal Staff
 Visit DSPs as needed
 Review financial status reports in conjunction with the Program Manager
Program staff
 Collect and review Counts Quarterly Reports and assess DSPs progress
towards meeting projecting outputs and outcomes
 Schedule formal program monitoring visits, distribute customized monitoring
tool to each DSP
B.
Fiscal Staff
 Schedule formal fiscal monitoring visits to all DSPs
 Collect mid-year financial projection reports to assess need for additional
funds or possible reversions; review with Executive Director and Program
Manager
A.
Program staff
 Collect Counts Quarterly Reports
 Complete program monitoring visits to DSPS
 Assess DSPs’ progress in achieving program outcomes
B.
Fiscal Staff
 Collect three quarter financial projection reports to assess need for
additional funds or possible reversions; review with Executive Director and
Program Manager
 Complete fiscal monitoring visits to DSPs
4
7.0
Monitoring Compliance Standards for DSPs
7.10
DSPs Requirements:
7.11
Provide BCPC staff all records and documentation necessary to monitor the
program including records that document delivery of service as described in the Contract
Activity Description and in the DSP contract and provide supporting documentation for
compliance with all terms included in DSP contract including copy of program evaluation
logic model and Counts Quarterly Reports;
7.12
Data collection tools and measurement process used to report numbers for performance
reporting outputs and outcomes;
7.13
Submit fiscal and program reporting forms on a monthly, quarterly, mid-year and/or annual
basis (calendar of reporting due dates is provided at the start of the fiscal year), as required
by BCPC for each activity included in the contract.
7.2
Program Staff Requirements
7.21 Decide monitoring date/time collaboratively with the DSPs prior to conducting a formal
monitoring visit, allowing time for DSPs to prepare and make available necessary
documentation for completion of the visit. Visit date will be confirmed in writing.
7.22 Provide copy of customized monitoring tool to DSPs for each activity.
7.23 Provide technical assistance to DSPs in areas that include, but are not limited to, the
development of adequate reporting and record keeping, outcomes measurement, tracking
of data that meets BCPC and state requirements.
7.24 Assist DSPs with the development of program outputs and outcomes in addition to data
collection methods to track program results program/community impact.
7.25 Provide technical assistance as needed including support on outreach methods,
identification of potential collaborators and review of promotional materials.
7.27
Collaborate with fiscal and administrative staff in providing technical
assistance to DSPs.
7.28
Adjust frequency of site visits and contact with the DSPs to optimize the
program’s performance in reference to Buncombe County Partnership for
Children Risk Assessment Worksheet
7.29
Document the program monitoring visit and provide a copy of the report to
the DSPs, including an opportunity for responses. Monitoring report and DSP
responses, if provided, will be kept in the DSP monitoring file.
7.3
Fiscal Staff Requirements
7.31
Schedule formal monitoring visit based on a mutually agreed upon date. Advance note
notice is meant to allow time for DSPs to prepare and make available necessary
documentation for completion of the visit.
7.32 Inform DSPs in writing of BCPC’s guidelines for fiscal monitoring.
5
7.33 Assist with technical training on financial forms (i.e., Financial Status Reports, Cash and Inkind, Budget Revision/Amendment).
7.34 Collaborate with Program and Administrative staff in providing technical assistance to
DSPs.
7.35 Conduct on-site observation, inquiry, and review of procedures in accounting and
contracting. Review will include: fiscal records and reports, including programs
expenditures and audit approved documentation for reporting Cash and In-Kind
contributions.
7.36 Recommend areas for improvement during visit (specific to each DSP/appropriate entity).
7.37 Upon completion of fiscal visit, provide in writing any findings using the Direct Service
Provider Fiscal Monitoring Program checklist.
7.38 Provide a copy of the report to the DSP using the Fiscal Monitoring Report which requires
the DSP to provide a written response regarding areas of concern.
8.0
Program Monitoring Standards for In-house Activities
8.1
Sustaining Facility Quality Advisory Committee (SFQAC) Role
The SFQAC will provide oversight and recommendations to the SFQAC staff, as appropriate,
for necessary activity improvements, modifications and accountability.
8.2
Provides general guidance and counsel to the SFQ staff regarding the development,
implementation and operation of the activity.
8.3
Also serves to discuss with staff any unresolved participant issues. Promotes settlement or
compromise to avoid disagreement between participants and BCPC.
8.4
Includes five to seven members, including Smart Start board members, child care directors,
and child caregivers, and will include ad hoc expertise as appropriate an issue.
8.5
Meets quarterly and/or as necessary, to fulfill its duties.
8.6
The SFQAC will review quarterly, any submitted appeal letters concerning unresolved
issues, including, but not limited to, unresolved issues from Sustaining Facility Quality
grantees.
The appeal letter must be submitted to the Executive Director, in printed or typed format,
and provide all relevant information. Additional supporting documentation may be
submitted with the appeal letter. The appeal letter will be confidential, and will be
promptly reviewed at the committee’s next meeting. A written response will be provided
by the Executive within 30 days after the committee meeting.
8.7
Written minutes shall be maintained from the meetings and kept on file.
8.8
The BCPC may only award Smart Start funds to a recipient for state approved activities
included in the NCPC-BCPC contract.
6
8.9
The BCPC will monitor a representative sample of early care and education facilities and
that participate in the Sustaining Facility Quality Program.
8.91
Fund Availability
The awards specified in SFQ are dependent and contingent upon, and subject to the
appropriation and allocation of funds to BCPC from NCPC for the purposes set forth in the
Activity, and are contingent upon fund availability and allocation from the State of North
Carolina, as approved by the N.C. General Assembly, and the BCPC Board of Board of
Directors.
8.92
Award Criteria
BCPC staff will be responsible for setting the standard payment amounts and monitoring
the funding availability of the SFQ criteria and making adjustments as needed to meet the
payment requirements of each criteria.
The BCPC will develop and distribute schedules for the SFQ awards based upon the funding
allocated to the activity by the BCPC Board, funding priorities, and funding availability.
8.93 Center and Home Eligibility
Any center or home that has an active license issued by the Division of Child Development
and Early Education (DCDEE) to operate in Buncombe County with a star rating of 4, 5 or is
nationally accredited by the National Association for the Education of Young Children
(NAEYC), provides care for children ages 0-5 not enrolled in a school-age program will be
eligible to participate in SFQ. Facilities operating under a provisional, special provisional or
probationary license are not eligible to participate. A center or home that works
exclusively with school age children is NOT eligible. SFQ may require the attainment and
maintenance of a specified star rating or national accreditation. Any center or home that
loses its license to operate or does not meet the licensure requirement for a specific
criterion of SFQ will be immediately deemed ineligible and will not receive any payments
under SFQ for the period of ineligibility.
A center or home must be approved by the Department of Social Services Child Care
Subsidy Program to accept subsidized children. BCPC reserves the right to verify that this
standard is met.
8.94
Eligibility Criteria
Sustaining Facility Quality – Facility Awards eligibility criteria are reviewed and revised
annually. Please see the current copy of the Grant Agreement (attached).
9.0
NC Pre-Kindergarten Program
As the local NC Pre-K administrator, the BCPC Program Coordinator will monitor NC Pre-K
sites using the monitoring tool and following the procedures provided by the Division of
Child Development and Early Education DCDEE.
9.1
NC Pre-Kindergarten Advisory Committee
The NC Pre-K Advisory Committee will provide program oversight to the NC Pre-K program
administered by the BCPC as outlined in the NC Pre-K Rrogram Guidelines and
Requirements as determined by the DCDEE.
7
9.2
Minutes of the NC Pre-K Advisory Committee will be taken and kept on file.
9.3
Members of the NC Pre-K Advisory Committee will adopt a formal Conflict of Interest policy
for voting purposes.
10.0
Monitoring Non-Compliance Corrective Action
In cases where an activity is not being implemented according to the NCPC-approved
Contract Activity Description and terms of the contract, the Program Staff will:
10.1 Work with the DSPs to develop a Corrective Action Plan.
Staff will document what corrective actions are needed/ and or unattained. Staff will
document technical assistance given/recommended to assist the DSPs to make corrective
actions.
10.2
Identify methods that the DSP will implement to target the noted non-compliant areas
10.3
Complete applicable monitoring forms for non-compliance
10.4
Identify the DSP as a High Risk DSP and adhere to the policy for same.
10.5
Ensure that future monitoring activities will specifically focus on implementing the plan and
making improvements.
10.6
Staff will keep the Executive Director informed of DSP progress/lack of
progress in accomplishing the Corrective Action Plan.
11.0
Failure to Comply by Direct Service Provider
If the DSP fails to make sufficient progress in taking corrective action within target dates for
completion, without reasonable justifications for failing to complete either the Corrective
Action Plan or if resolution continues to be unobtainable, the following steps will be
initiated to non-renew, suspend or terminate the contract by taking applicable actions in
accordance with Buncombe County Partnership for Children’s DSPs Contract, Sections 35 –
39, Performance Default, Suspension, Termination, Waiver of Default and Time is of
Essence.
11.1
Executive Director and appropriate Board member/Committee Chair will request a meeting
with the DSP Administrator and staff to discuss the Activity contract requirements, DSP
performance and future of the contract.
11.2
Decisions from this meeting will be placed in writing (certified/registered mail) by the
Executive Director to the Contract Administrator.
11.3
DSP Contract Sections 35 – 39, Performance Default, Suspension, Termination, Waiver of
Default and Essence of Time will be followed as appropriate.
11.4
The Smart Start of Buncombe County Board will be kept informed of the activities of the
DSP through committee presentations as appropriate and will be informed prior to DSP
contract being suspended, non-renewed or terminated.
The DSP will only be paid for services actually delivered through the termination date.
11.5
8
MONITORING FORMS
11.0 Forms / Checklists
9
Monitoring Report: SECTION A.
Buncombe County Partnership for Children Monitoring Checklist and Report on
DSPs Organization Efficiency
"Risk" is defined as a measure of a Direct Service Provider's program management capability. "Risk" is
determined through a review of important LP management indicators and an assessment of the Direct
Service Provider's overall compliance in these critical areas. The management indicators (risk assessment
criteria), which have been selected for an objective and non-invasive assessment of program management
capability, are as follows:
CRITERIA
Key Staff
Experience of Key
Staff
Allocation
Contract Compliance
FSR Reporting
Process
Quarterly Reporting
Process
 Outputs
 Success Stories
and/or participant
quotes
 Cash & In-Kind
Documentation
Reversion Status
DEFINITION AND INFORMATION SOURCE
Refers to the presence of a Program Director or a Fiscal Director in the local DSPs
office. One person serving in both capacities must be labeled formally as either the
Fiscal Director or the Program Director. (Source DSPs office)
Refers to the number of years of experience that the key staff members have as
applied to the specific job function currently executed. Technical qualification means
that the individual has professional training in the respective area. (Source: DSPs
office.)
Refers to the total amount of LP funding the DSPs receive from NCPC/LP during the
current fiscal year, excluding carry forward. (Source: LP Contracts, Administrator
records of Allocation)
Refers to DSPs compliance to Contract between NCPC/LP and their Agency. DSPs
will be monitored for compliance with all program related legislative mandates.
(Liabilities and Legal Obligations, Administrator for the contract, General Provisions,
Payment for Services, Title to Equipment, copyrights and Distribution of Material,
supplanting, conflict of Interest, Confidentiality of Client Information, and
Amendments. Compliance with Section IX (A-T). (Source: DSPs contract)
Refers to DSPs submission of monthly and quarterly Financial Status Report (FSR)
to Local Partnership. Measured as to timely submission with accuracy. Source:
DSPs Contract and schedule of report due calendar.
Refers to the DSPs submission of the LP Quarterly Report to the Local Partnership
Office in the areas listed to the left. This document is used to compile the Statewide
program report for the General Assembly and for local data needs such as Program
Planning and Allocation Committees.
Refers to the percentage of total service dollars that are reverted to the Buncombe
County Partnership for Children /NCPC under the same DSPs during the previous or
current fiscal month, quarter and/or year, whether voluntarily or involuntarily.
(Source: Yearend FSR submitted to LP)
To remain objective in determining a DSPs risk status, the Buncombe County Partnership for Children has
developed an Internal Monitoring instrument called the Buncombe County Partnership for Children Risk
Assessment Worksheet. In this worksheet, the level of risk is measured as follows: Low Risk Level;
Moderate Risk Level; and High Risk Level.
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Procedures for Monitoring Form Sections A, B, C
Risk-Associated Monitoring Protocol for Site Visits
For each overall risk assessment status listed below, appropriate monitoring protocol is indicated.
Buncombe County Partnership for Children Staff and DSPs are expected to follow the monitoring protocol
listed for each overall risk assessment status.
Overall Risk Assessment – Low Risk
1. At least one visit per year with technical assistance to discuss implementation, evaluation and
barriers to progress.
2. Ongoing consultation and technical assistance via group meetings and/or email/phone
communications to ensure that low risk issues do not become more serious.
3. Buncombe County Partnership for Children’s Fiscal Staff will monitor expenditures thru monthly
and/or quarterly Financial Status Reports. Program staff, in writing, will identify any concerns to the
Fiscal staff for monitoring of the FSR’s and other appropriate documentation.
Overall Risk Assessment – Moderate Risk
1. At least one visit per year with technical assistance to focus on moderate risk monitoring issues
observed in the monitoring checklist.
2. Ongoing consultation and technical assistance via group meetings and/or email/phone
communications to ensure that low risk issues do not become more serious. On site follow-up with
DSPs for any written improvement plan (not a non-compliance issue).
3. Buncombe County Partnership for Children’s Fiscal Staff will monitor expenditures thru monthly
and/or quarterly Financial Status Reports. Program staff, in writing, will identify any concerns to the
Fiscal staff for monitoring of the FSR’s and other appropriate documentation.
Overall Risk Assessment – High Risk
1. Target one-on-one technical assistance
2. Target several visits per year with a focus on eliminating/reducing identified high risk issues
observed on the monitoring checklist.
3. Ongoing consultation and technical assistance via group meetings and/or email/phone
communications to ensure that risk issues do not become more serious. On site follow-up with
DSPs for any written improvement plan (not a non-compliance issue).
4. On-going consultation and technical assistance regarding resolution of moderate and high-risk
issues and corrective action plans for non-compliance issues.
Protocol for Monitoring High Risk Assessment Criteria
The following risk assessment items automatically result in a DSPs being placed in a high priority/high risk
category:
1. No Program Director or Fiscal Director
2. Non-Compliance to Contract
3. Reversions of 15% or more
11
Smart Start of Buncombe County
Program Monitoring
Fiscal Year Activity:
Direct Service Provider:
Local Partnership Monitor(s):
Direct Service Provider Staff:
Date:
I.
Contract Activity Description (CAD)
This form is customized for each Smart Start funded activity. Example, Child Care Health Consultation
Child Care Health Consultants will provide health and safety consultation, on site education for childcare providers, and immunization record
compliance oversight. Technical assistance will be offered to all childcare facilities; however, facilities will be prioritized for service based on criteria
that may include 1-3 star rating, Infant-toddler enrollment, and history of health, safety, sanitation issues. On-site educational consultation with
parents and childcare providers will be available to address the issues of children with special health, developmental, contagious disease and/or
chronic medical needs. This activity may also provide vision and hearing screenings as well as consultation and training to childcare providers and
families on physical and nutrition strategies. On a limited basis, as per childcare providers' concerns, Ages and Stages developmental pre-screenings
tools will be distributed to childcare facilities, results reviewed, and consultation and referrals provided. Services will be provided on-site at childcare
facilities during normal business hours and as needed to meet the needs of childcare providers and to collaborate with medical homes.
Is the Direct Service Provider’s CAD consistent with the Local Partnership’s CAD?
 Yes
 No - If not, explain below:
1
II.
CAD Requirements
1.
Child Care Health Consultants
2.
will provide health and safety
consultation
3.
on site education for childcare
providers,
4.
immunization record compliance
oversight
5.
Technical assistance will be offered to
all childcare facilities; however,
facilities will be prioritized for service
based on criteria that may include 1-3
star rating, Infant-toddler enrollment,
and history of health, safety,
sanitation issues.
6.
On-site educational consultation with
parents and childcare providers will be
available to address the issues of
children with special health,
developmental, contagious disease
and/or chronic medical needs.
7.
This activity may also provide vision
and hearing screenings as well as
consultation and training to childcare
providers and families on physical and
Substantiating
Documentation
CAD REQUIREMENTS
Monitoring Tasks
Performed
2
Results of Testing
nutrition strategies.
8.
On a limited basis, as per childcare
providers' concerns, Ages and Stages
developmental pre-screenings tools
will be distributed to childcare
facilities, results reviewed, and
consultation and referrals provided.
9.
Services will be provided on-site at
childcare facilities during normal
business hours and as needed to meet
the needs of childcare providers and
to collaborate with medical homes.
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3
Fiscal Monitoring Report Checklist: Section A
BUNCOMBE CO. PARTNERSHIP FOR CHILDREN
FY 2XXX-2XXX FISCAL MONITORING PROGRAM
DSP:
ACTIVITY #:
VISIT DATE:
COMPLETED
DATE
BY
COMPLETED
PRE MONITORING REVIEW
1 SEND FISCAL MONITORING QUESTIONAIRE TO DSP.
2 REVIEW COMPLETED QUESTIONAIRE
3 REVIEW DSP CONTRACT AND REVISIONS/AMENDMENTS
4 SCHEDULE DATES & PAYMENTS TO DSP
5 REVIEW MOST RECENT FSR
6 SCHEDULE & REVIEW MONTHLY DSP EXPENSES
7 REVIEW AUDIT REQUIREMENTS
9 SCHEDULE FIXED ASSET PURCHASES FOR FISCAL YEAR
ON SITE:
1 DISCUSS WITH DSP DISCREPANCIES NOTED IN
PRE MONITORING REVIEW.
2 DISCUSS UNUSUAL FLUCTUATIONS IN MONTHLY
EXPENDITURES
3 EXPENSE REVIEWS
4 FIXED ASSET REVIEW
FINDINGS & CONCLUSIONS
1 UPON CONCLUSION OF VISIT, MEET WITH DSP TO DISCUSS
RESULTS OF FISCAL MONITORING
2 ISSUE REPORT UPON COMPLETION OFMONITORING VISIT
3 RECEIVE WRITTEN RESPONSE FROM DSP
4 FOLLOW UP, IF NECESSARY, MAJOR FINDINGS
1
Buncombe County
Partnership for
Children
Memo
To:
From:
Date:
RE:
Fiscal Monitoring Review
This is to confirm my fiscal monitoring review visit on XXXXXXXXXXXXXXXXX. Please
have available for review documentation to include the equivalent of time sheets, payroll
registers, invoices, cancelled checks and any other information to support the following
charges on monthly FSR’s:
Also, enclosed is a Fiscal Monitoring Questionnaire. Please have it completed and
signed and I will collect it during my visit. Please answer all questions; indicate N/A
to any that do not apply.
Thanks for your cooperation and I look forward to my visit.
2
Buncombe County Partnership for Children
FY 2XXX-2XXX Direct Services Provider Fiscal Monitoring Questionaire
DSP:
Contract #:
Activity Description
Activity Number
Current Budget
YES NO
Does your organization sponsor Smart Start related programmatic activities requiring
payment of fees by participants?
Are any expenses claimed for reimbursement on the monthly Financial Status Report
(FSR) based on a cost allocation method? (if yes attach a page explaining the method)
Does your organization receive, use or expend (mark yes to the option that applies)
$0 to $24,999 in total State funds in a fiscal year from all sources?
$25,000 to $500,000 in total State funds in a fiscal year from all sources?
More than $500,000 in total State funds in a fiscal year from all sources?
Are receipts and disbursements in accordance with your contract with Buncombe
County Partnership for Children recorded and reported on a cash basis?
Has any equipment with a cost in excess of $500 been purchased during this contract
year with Smart Start funds?
Has any equipment with a cost in excess of $500 been purchased in prior
contract years with Smart Start funds?
Has any equipment with a cost in excess of $500 that was purchased with Smart
Start funds been disposed of?
Are records maintained indicating the amount and value of Cash and In Kind
Contributions reported to Buncombe County Partnership for Children?
Are summary or detail Trial Balances available that reconcile to disbursements
reported on the monthly Financial Status Report (FSR)?
Fiscal Year Beginning date:
Fiscal Year Ending date:
Prepared by:
________________________________________________________
_________________________ _____________________________
Date
Phone #
3
200X-200X Smart Start of Buncombe County Risk Assessment Worksheet
(for Internal Desk Review)
Direct Service Provider:
Activity:
Contract Number:
Allocation as of 4/30/04:
Evaluator/Monitor:
Date Form Completed:
Criteria Weight
Key Staff
Experience of Program Director
Allocation
Contract Compliance
Financial Status Reporting
Process (FSR)
Low
Moderate
High
Program Director and
Fiscal
Director/Coordinator
Program Director and
NO Fiscal
Director/Coordinator
NO Program Director Or
Fiscal
Director/Coordinator
Less then one year
3+ years experience and 1-3 years experience and experience and/or NOT
technically qualified
technically qualified
technically qualified
DSP Allocation of
<$50,000
DSP Allocation of
$50,000 to $100,000
DSP Allocation of
$100,000 or more
DSP fully compliant
Minor non-compliance
Major non-compliance
Consistently submitted
on time and correct
Periodically late with few
errors
Consistently late (last
two reports) and/or
containing errors
Periodically late with few
errors
Consistently late (last
two reports) and/or
containing errors or
omissions
Quarterly Reporting
Consistently submitted
on time
Reversion Status
None: Voluntary
Voluntary Reversions:
reversions less than 5% Between 5% and 15% of
of program
program allocation
Risk Assessment Scoring
0
Low
Overall Risk Assessment
Scoring
Low
0
Moderate
4
Involuntary reversion or
voluntary reversions
greater than 15% of
program allocation
0
High
200X-200X Smart Start of Buncombe County Risk Assessment Worksheet
(for Internal Desk Review)
Direct Service Provider:
Activity:
Contract Number:
Evaluator/Monitor:
0
0
0
Date Form Completed:
Smart Start of Buncombe County Staff Comments:
5
MASTER: MONITORING REPORT COVER LETER
Date
To
Dear:
Enclosed is the report of my visit to your organization for the purpose of
performing a fiscal monitoring review of our contract xx-xxx. The report
indicates areas I reviewed and the results of the review.
Thank you and your staff for your cooperation and assistance. If you have any
questions about the report please call me at xxx-xxxx ext. or e-mail me at
xxx@smartstart-buncombe.net.
Sincerely,
Enclosures
6
MASTER: FISCAL MONITORING REPORT
Buncombe County Partnership for Children
Fiscal Monitoring Report for (DSP)
# (Contract #)
On (Date), Buncombe County Partnership for Children performed a limited scope fiscal monitoring
visit as part of the North Carolina Partnership for Children’s Fiscal Accountability to ensure the
fiscal integrity and accountability of State funds allotted to local partnerships. The monitoring visit
addressed various contract compliance areas and supporting documentation for selected financial
transactions. The fiscal monitoring was limited to the following areas:
1. Pre-monitoring review:
a. Completion and review of Fiscal Monitoring Questionnaire
b. Review of Contract and amendments
c. Review of FSR for the period ending (Date)
d. Review of external audit requirements
e. Review for fixed asset purchases from Smart Start funds
2. On site visit
a. Discuss discrepancies noted in pre-monitoring review
b. Discuss fluctuations in monthly expenditures
c. Review documentation for selected FSR reported expenses
d. Review fixed asset documentation
Tests of financial records may have been extended where deemed necessary.
Conclusion
Except as noted below, the items reviewed and tested for the (DSP) (Contract #) in the above areas
were in compliance with the Smart Start contract and were adequately documented.
Findings and Recommendations
1. Pre-monitoring review –
Recommendation
2. On site review –
Recommendation
7
Monitoring Form SECTION C
Implementation of Corrective Action Plan
Direct Service Provider: ____________________________________________
Activity: __________________________________________________________
Program Staff: ________________________________________________
Date: _________________________
Non-Compliance Area:
______________________________________________________________________
Observations:
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
Recommendations:
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
Buncombe County Partnership for Children Staff
Date:
______________________________________________________________________
Direct Service Provider
Date:
8
Monitoring Form SECTION C
CORRECTIVE ACTION PLAN
Direct Service Provider: _____________________________________________Program
Staff: ________________________
(To Be Completed by LP staff)
Desk Review &
Monitoring
Checklist NonCompliance
Area
Constraints
to
Full
Compliance
Proposed Action to be taken by DSPs
(with target dates for completion)
Target Date
For Full
Compliance
Interim TA
Support
Recommended
Follow-up
Monitoring
Visit Dates
Step 1:
_________________________________
Step 2:
_________________________________
Step 3:
_________________________________
Step 4:
Step 1:
_________________________________
Step 2:
_________________________________
Step 3:
_________________________________
Step 4:
Step 1:
_________________________________
Step 2:
_________________________________
Step 3:
_________________________________
Step 4:
Signature DSPs: _________________________________________ Date: __________
Signature Buncombe County Partnership for Children:
Date: __________
9
__________________
Monitoring Form SECTION C
Buncombe County Partnership for Children Staff Comments
Date:_____
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
Action Required:
□
Yes
□ No
Revised: □ A
Completed: □ A
If yes, which Monitoring Form Section -
□
□
B
B
□ C
□ C
_____________________________________________________________________________________________
Buncombe County Partnership for Children Staff
Date
10