2.4.A.1. Financial Management System
Each Teen REACH provider must have an established financial management system which provides complete, separate, and accurate accountability of Teen REACH funds. The provider's accounting system must provide the following original documentation:
- A chart of accounts;
- Ledgers for posting;
- Complete accountability of all obligations, payment, and reimbursements.
The State Fiscal Year runs from July 1 through June 30.
2.4.A.2. Payment Method
Teen REACH utilizes the IDHS standard fiscal management system of payment. The provider shall provide summary documentation by line item of actual expenditures incurred for the purchase of goods and services necessary for conducting program
activities. The Department will compare the amount of the payments made to date with the documented expenditures provided to the Department by the Provider. In the event the documented services provided by the Provider do not justify the level of award
being provided to the Provider, future payment may be withheld or reduced until such time as the services documentation provided by the Provider equals the amounts previously provided to the Provider. Failure of the Provider to provide timely
documentation may result in a reduction to the total award. The third quarter EDF must show a 75% utilization of funds by March 30.
Providers can obtain the date in which their next prospective payment is released by the Illinois Office of the Comptroller. The IOC electronic mailing address is www.ioc.state.il.us
2.4.A.3. Expenditure Documentation Forms (EDFs)
Expenditure Documentation Forms (EDF) are due to IDHS on a quarterly basis. Reports are due 30 days following the last day of each quarter, with the last report, due on or before August 1. (See Appendix)
Source documents for expenditures must be available for audit, and records of
payment must allow for clear audit trails. To qualify for payment, an expenditure must:
- Be a documented Teen REACH expense.
- Be an approved Spending Planed line item.
- Be in compliance with state regulations.
Costs must be separated so that expenditures are charged to the fiscal year in which the obligation was incurred. Funds allocated for each year must be expended by June 30; they cannot be carried over to the new fiscal year that begins July 1.
It is also critical that the documents are kept on file for at least five fiscal year as these documents are subject to the Grants Recovery Act.
2.4.A.4. Consolidated Fiscal Reviews (CFRs)
IDHS requires annual financial reporting in the form of Consolidated Fiscal Reviews (CFRs) for providers receiving funding through IDHS programs. Providers must submit financial statements or reports that have been audited or reviewed by an
independent certified public accountant. Providers should ensure that the certified public accountant receive a copy of the CFR and all attachments. The CFR will be sent to providers by the Bureau of Policy and Review/Office of Contract Administration.
CFRs must be submitted according to the contract.
2.4.A.5 Equipment, Inventory and Recovery
Any item with an acquisition cost of $100 or more and with a useful life of one year or more must have a tag and be listed on the Inventory Sheet. (See Appendix) Any equipment with an acquisition cost of $500 or more and a useful life of 2 years or
more must adhere to the requirements of the Community Services Agreement when it comes to transfer at the termination of the agreement. Any item costing $1200 or more must be approved before purchase by the Teen REACH Program Coordinator.
Refer to the Spending Plan Attachment, Allowable Cost for Reimbursement under Grant Agreement (See Appendix)
2.4.A.6. Program Equipment Guidelines
Leasing of transportation is allowed on a case-by-case basis. The need to transport participants as a condition of program attendance must appear in the description of the community served by the program in the Annual Program Plan. Other sources of
transportation (i.e., schools) should be explored before using Teen REACH funds.
Program equipment purchases must reflect the on-going activities of the program and be indicated in the Program Plan. For example, the Life Skills component uses an evidence-based program model that includes videotapes for discussion. Therefore, a
TV-VCR would be an appropriate purchase.
Updating or adding modules to a provider's existing computer center is allowed on a case-by-case basis. Opening a computer lab for participants solely for Teen REACH is discouraged, due to the expense and future maintenance. For computer usage, IDHS
encourages Teen REACH programs to contact the participants' schools and other agencies to negotiate use of labs. Software may be purchased and shared with cooperating schools and agencies.
Purchase of sports equipment is allowed, as is the purchase of other leisure time supplies, such as board games, ping-pong, football, etc. Camping must appear as an on-going activity in the provider's overall youth program, if equipment is to be
purchased. Such equipment requests will be considered on a case-by-case basis.