1. FY 2009 Public Service Grants Recreation and Community Services Department Roslyn M. Phillips, Director Public Service Grant Council Alberta Hipps, Chairperson

2. Public Service Grants Overview2 Current Situation  Public Service Grants are administered under the Recreation and Community Services Department and the Public Service Grant Council  Nancy Kirts, Assistant Management Improvement Officer is responsible for administering the Public Service Grants

3. Public Service Grants Overview3 Opportunities For Improvement Financial auditing requirements for agencies receiving Public Service Grant allocations in excess of $100,000 Name of Agency SUPPLEMENTARY INFORMATION SCHEDULE OF THE SOURCE AND STATUS OF FUNDS RECEIVED FROM THE CITY OF JACKSONVILLE, FLORIDA For Audit Period List Audit Dates Public Service Grant Contract Number: Contract Period: 10/1/08 - 09/30/09 Award Amount: Actual Budget BudgetRemaining Cash Receipts: City of Jacksonville$$ Cash Disbursement: Name of Budget Line Item of expenditure$$ Name of Other Grant Contract Number: Contract Period: 10/1/08 - 09/30/09 Award Amount: Actual Budget BudgetRemaining Cash Receipts: City of Jacksonville$$ Cash Disbursement: Name of Budget Line Item of expenditure$$

4. Public Service Grants Overview4 Opportunities For Improvement Financial annual reporting requirements for agencies receiving Public Service Grant allocations in below of $100,000 (FY 2009) Includes all COJ funding i.e. PSG, JCC, & CDBG - HOPWA, ES FY 2008 recipients still need to due audit if over $50,000 Salaries, Benefit, Other (i.e. Payroll services), electric, rent, or lease just list all payments. Office Supplies, printing, postage, travel, mileage, and training must have fiscal back up as well as explanation. Include Interest Earning as well as expenditure. Bank Fees (okay) Detail Budget No reimbursement for memberships to other organizations-State Fees okay. Allocated Management & General Overhead – only if OMB letter No expenses for Volunteer Appreciation/ Recognition No trainings/ conference issues with hotel rooms, per dium. Local mileage is okay. Only reimbursed up to Budget Line item, no zeroing out budget.

5. Public Service Grants Overview5 Opportunities For Improvement Public Service Grant Contract Changes  Financial Disbursements will no longer be through a financial draw. Instead, monthly reimbursements will be processed. (Ordinance 2008-88-E)  Public Service Grant Council Site Visits  Section II – New Audit Requirements

6. Public Service Grants Overview6 Opportunities For Improvement  Section XXIX – Priority Populations detailed  Section IV – The term of the contract is more specific  Section X (c) – Statement regarding working with juveniles/youth under 18 years of age and Level I background screening requirements  Section XV – Updated procurement thresholds  Section XXIII (d) - Audit requirements  Financial payments will not be made after October 16, 2009

7. Public Service Grants Overview7 Quarterly Reporting Requirements Quarterly Report  Process Objectives and Short/Long Term objectives will be reviewed by staff as needed and must reflect outcomes funded by Public Service Grant dollars. Changes may be required and technical support will be provided as needed.  Units of Service need to be reported accurately and reflect the essence of the services funded by Public Grant Service Grant dollars only.

8. Public Service Grants Overview8 PSG Reporting Requirements Program Reports Due Dates:  1 st Quarter – January 15, 2009  2 nd Quarter – April 15, 2009  3 rd Quarter – July 15, 2009  4 th Quarter – October 15, 2009  Annual Financial Report is due November 15, 2009 for combined City of Jacksonville allocations under $100,000  Financial Reimbursement Requests are due monthly by the 15 th of the following month  10% Start-up funds must be requested in writing and indicate how funds will be spent by approved budget line item.

9. Public Service Grants Overview9 PSG Reporting Requirements  Single Audit required for programs with funding over $100,000 from City of Jacksonville  Financial back-up is required with each monthly reimbursement request to include check numbers with respective invoice. Monthly financial reimbursements will be held up without this required documentation. Please do not include employee names - insert just their position.

10. Public Service Grants Overview10 Annual Monitoring Requirements Agency charter and/or bylaws Current listing of the Board of Directors to include terms & if successive define Training log for Board Members Minutes of the Board of Directors meetings during the last twelve months Documentation of Board members being provided with program financial reporting HIPPA requirement documented Documentation of fund-raising expenses being justified 5-year PSG record retention documented Background checks required for personnel working with children or persons with developmental disabilities Please have the following information available:

11. Public Service Grants Overview11 Annual Monitoring - Continued Facilities safe, well maintained & physically accessible to customers Conflict of interest policy for employees and board members Nepotism policy Written policy prohibiting discrimination on the basis of race, religion, sex, nationality, handicap, or military status for employment, board membership or program services Administrative procedures manuals (accounting, personnel, purchasing, etc.) PSG funded employee personnel files, performance evaluations, job descriptions, timesheets, staff training logs, etc. Latest published audit report and PSG management letter – all deficiencies noted have been corrected and cleared Organization response to the PSG management letter Newest IRS Form 990 All basic books of accounting (Quick Books printout or other computerized bookkeeper records in place of general ledger, cash receipt or cash disbursement journals regarding grant funds)

12. Public Service Grants Overview12 Annual Monitoring - Continued Current approved and balanced operating budget detailed by cost center, source of funds and expenditure category that is balanced Documentation of match/in kind contributions Supporting documentation for the most recent quarterly reports submitted to the funding agencies Contract invoices and supporting documentation PSG funded travel reimbursement vouchers Supporting documentation on match/in-kind contribution requirements for current contracts and grants Property control records on PSG funded property only All current insurance policies and supporting documentation All assignments and subcontracts of contract and grant funds by the funder contain all clauses and provisions required by the COJ executed contract

13. Public Service Grants Overview13 Annual Monitoring - Continued Copies of educational materials made available to the public Current permit(s) to solicit funds by the State Copies of County & State Licenses Copies of Emergency Preparedness/Evacuation plan for agency Licenses, certifications, accreditations, health inspection reports, etc., as required Verification agency is registered/incorporated as a nonprofit organization IRS letter of exemption from federal taxes under Section 501(c)(3), Internal Revenue Code Program eligibility requirements to include community outreach and program partnerships/collaborations Program client records (samples) Client satisfaction survey samples

14. Public Service Grants Overview14 Future Plans  Chapter 118 Changes  Public Service Grant Council Visits  Public Service Grant Newsletter  Annual Report

15. Public Service Grants Overview15 PSG Technical Support Team PSG Contact Information Nancy Kirts – 630-2099 nkirts@coj.net Sue Andrews – 630-1212 ext 6335 candrews@coj.net Sandy Arts – 630-1212 ext 4545 sarts@coj.net John Snyder - 630-1212 ext 3199 jsnyder@coj.net