Mo. Code Regs. tit. 19 § 15-4.170
Current through Register Vol. 49, No. 20, October 15, 2024
Section 19 CSR 15-4.170 - Area Agency on Aging Fiscal ManagementPURPOSE: This amendment updates legal authority and terminology, and makes grammatical changes.
PURPOSE: This rule describes the requirements that the area agency on aging shall meet in managing all funds related to programs funded in whole or in part with state or federal funds associated by the Division of Senior and Disability Services.
PUBLISHER'S NOTE: The secretary of state has determined that the publication of the entire text of the material which is incorporated by reference as a portion of this rule would be unduly cumbersome or expensive. This material as incorporated by reference in this rule shall be maintained by the agency at its headquarters and shall be made available to the public for inspection and copying at no more than the actual cost of reproduction. This note applies only to the reference material. The entire text of the rule is printed here.
(1) The area agency on aging shall establish a system to monitor financial expenditures of grants and contracts. In order to ensure adequate monitoring, at a minimum, the area agency on aging shall- (A) Establish written policies and procedures governing the expenditures of funds by service providers. These procedures shall provide for record maintenance by each service provider;(B) Document, through assessment reports, that expenditures are made in accordance with the provisions of 45 CFR Part 75 , which has been incorporated by reference in this rule, as published on October 1, 2021, by the Office of the Federal Register, National Archives and Record Administration, 7G Street NW, Suite A-734, Washington, DC 20401-0001 and available at https://bookstore.gpo.gov/catalog/code-federal-regulations-cfrsprint. This rule does not incorporate any subsequent amendments or additions;(C) Monitor quarterly the financial transactions of grants and contracts;(D) Assure that service providers have recorded documentation of the amount of cash and in-kind resources provided as a match; and(E) Require adequate bonding of persons handling fiscal responsibilities.(2) The area agency on aging shall submit written requests for transfers to the division.(3) The area agency on aging, upon request, shall provide fiscal information to the division, from area agency on aging documentation.(4) The area agency on aging shall provide assurances that at least the minimum amount allotted for supportive services (Title III B of the Older Americans Act) to the planning and service area will be expended for the delivery of each of the priority services as outlined in the Missouri State Plan on Aging 2020-2023, which has been incorporated by reference in this rule, as published by Missouri Department of Health and Senior Services, PO Box 570, Jefferson City, MO 65102-0570, and available by the department at https://health.mo.gov/seniors/state-plan-aging.php. This rule does not incorporate any subsequent amendments or additions.(5) The area agency on aging annually shall specify in the area plan, as submitted or as amended, in detail, the amount of funds expended for each category of services during the fiscal year most recently concluded.(6) Nonfederal matching requirements shall be met by the area agency on aging on the aggregate net cost of supportive and nutrition services and administration under Title III of the Older Americans Act. Further requirements are as follows: (A) The nonfederal match shall be in the form of allowable costs of third-party in-kind contributions or funds which are from a non-federal source and which are not used as match for any other federal program;(B) The nonfederal match for administrative costs shall be no less than twenty-five percent (25%) of the net administrative cost;(C) The nonfederal match for supportive and nutrition services' net costs shall be no less than fifteen percent (15%) of the net cost;(D) No less than twenty-five percent (25%) of the nonfederal match shall be in the form of allowable costs of state or local public agencies; and(E) Five percent (5%) of the net cost shall be met by allowable costs of the state and shall be included toward meeting the nonfederal matching requirements.(7) The area agency on aging shall have an organization-wide audit completed by an independent certified public accountant yearly. Further requirements are as follows:(A) Audits shall be completed and submitted to the division no later than one hundred eighty (180) calendar days after the close of the agency's fiscal year;(B) The area agency on aging may request, in writing, a one (1)-month extension from the division. The request shall include the rea-son(s) for the extension and shall be received by the division no later than ten (10) working days before the audit due date. The division shall approve or reject a request for extension no more than five (5) working days after receipt of the written request;(C) The criteria to be followed in auditing an area agency on aging shall be for-1. Governmental agencies, the audit provisions in 2 CFR Part 200 , which has been incorporated by reference in this rule, as published on January 1, 2021, by the Office of the Federal Register, National Archives and Record Administration, 7G Street NW, Suite A-734, Washington, DC 20401-0001 and available at https://bookstore.gpo.gov/catalog/code-federal-regulations-cfrs-print, shall apply for fiscal years beginning after December 31, 1984. This rule does not incorporate any subsequent amendments or additions; and2. All other agencies, the audit provisions in 2 CFR Part 200 shall apply; and(D) The audit shall be received by the division by the due date or the approved extended due date. Audits not in compliance with federal regulations will not be accepted.(8) The area agency on aging shall not delegate authority to award or administer funds under Title III of the Older Americans Act to other agencies. The exception may be for transportation agreements with agencies which administer programs under the Rehabilitation Act of 1973 and Titles XIX and XX of the Social Security Act to meet the common need for transportation of service recipients under the separate programs.(9) Unexpended funds and administrative allotments from Title III B, III C-1, III C-2 awarded under the Older Americans Act for which there are no legal obligations shall not exceed fifteen percent (15%) of each subpart's total allotment at the end of each fiscal year.(10) Program income shall be-(A) Earned gross income by an area agency on aging from activities, part or all of the cost of which is either borne as a direct cost by a grant or counted as a direct cost toward meeting a cost-sharing or matching requirement of a grant. It includes, but is not limited to, income in the form of fees for services performed during the grant or subgrant period, proceeds from sale of tangible personal or real property, usage or rental fees and patent or copyright royalties. If income meets this definition, it shall be considered program income regardless of the method used to calculate the amount paid to the area agency on aging;(B) Used to expand services for older adults in the program from which it was earned;(C) Expended in the current fiscal year or following fiscal year; and(D) Documented as to the program under which income was earned and expended.(11) The area agency on aging shall submit fiscal reports to the division on an accrual accounting basis. If the area agency on aging's fiscal records show effective control and accountability, the agency may develop the reports through available documentation. The area agency on aging may estimate outlays in instances where-(A) There is adequate documentation on which to develop a sound and reasonable estimate of outlays; and(B) The area agency on aging is unable to obtain actual data in time to meet reporting deadlines.(12) The area agency on aging shall follow 45 CFR Part 75 Administration of Grants except where inconsistent with federal statutes, regulations, or other terms of a grant or when either the language of the provision itself or other text in the same subpart indicates the provision affects service provider agencies (subgrantees) and use of the term- (A) Recipient shall be taken as referring to area agencies on aging (subgrantees); and(B) Awarding party shall be taken as referring to the division (granting agency).(13) The area agency on aging shall meet requirements concerning advancements, reimbursements, or interest earned on federal funds as follows:(A) Use methods and procedures to minimize the time lapse between the transfer of funds and disbursement;(B) Not request reimbursement for the federal share of amounts withheld from contractors to ensure satisfactory completion of work until it makes those payments;(C) Expend interest earned on federal funds for allowable costs in the fiscal year in which it was earned;(D) Expend interest earned on federal funds for allowable costs of the funds which earned the interest;(E) Budget and report interest earned of federal funds, distinguishing the interest from the fund which earned the interest; and(F) Maintain documentation of compliance.(14) The area agency on aging shall submit monthly invoices for reimbursement of expenditures to the division within twenty-one (21) days after the close of each fiscal month on forms prescribed by the division.(15) The area agency on aging shall meet the division's reporting requirements for quarterly and final financial reports as follows:(A) Submit quarterly financial and program reports with the appropriate invoice;(B) Submit a final financial report to the division within ninety (90) days after the fiscal year of the grant ending;(C) Submit financial reports on the forms prescribed by the division; and(D) Be subject to the withholding of payments for failure to comply with reporting requirements, until such time as reports are received.(16) Any cost allocation plans and indirect costs rates shall be determined in accordance with the following guidelines:(A) For governments, 2 CFR Part 255 , which has been incorporated by reference in this rule, as published on January 1, 2021, by the Office of the Federal Register, National Archives and Record Administration, 7G Street NW, Suite A-734, Washington, DC 20401- 0001 and available at https://bookstore.gpo.gov/catalog/code-federalregulations-cfrs-print, this rule does not incorporate any subsequent amendments or additions, including any amendments published by the United States OMB;(B) For institutions of higher education, 2 CFR Part 220 , which has been incorporated by reference in this rule, as published on January 1, 2021, by the Office of the Federal Register, National Archives and Record Administration, 7G Street NW, Suite A-734, Washington, DC 20401-0001 and available at https://bookstore.gpo.gov/catalog/code-federalregulations-cfrs-print and as published in the Federal Register by OMB. This rule does not incorporate any subsequent amendments or additions; and(C) For other nonprofit organizations, 2 CFR Part 230 , which has been incorporated by reference in this rule, as published on January 1, 2021, by the Office of the Federal Register, National Archives and Record Administration, 7G Street NW, Suite A-734, Washington, DC 20401-0001 and available at https://bookstore.gpo.gov/catalog/code-federalregulations-cfrs-print. This rule does not incorporate any subsequent amendments or additions.(17) In order to minimize a loss of funds in the event of bank insolvency, the area agency on aging shall not deposit contributions and federal grant funds in any one (1) bank in an amount that exceeds that bank's maximum insured amount by the Federal Deposit Insurance Corporation (FDIC). The total deposits in one (1) bank, regardless of the number of separate accounts, shall not exceed the maximum amount insured by the FDIC. An acceptable alternative is to request the bank to pledge securities to the area agency on aging. These securities shall act as insurance for excessive cash balances. Documentation of compliance shall be maintained by the area agency on aging.(18) Contributions shall be handled according to procedures as required for service providers in 19 CSR 15-7.010. AUTHORITY: section 660.050, RSMo Supp. 1999.* This rule was previously filed as 13 CSR 15-6.200 and 13 CSR 15-4.170. Original rule filed Jan. 6, 1986, effective April 30, 1986. Amended: Filed Feb. 17, 1988, effective June 15, 1988. Amended: Filed Aug. 28, 2000, effective March 30, 2001. Moved to 19 CSR 15-4.170, effective Aug. 28, 2001. Amended by Missouri Register July 15, 2022/Volume 47, Number 14, effective 8/31/2022*Original authority: 660.050, RSMo 1984, amended 1988, 1992, 1993, 1994, 1995.