Source: http://twc.state.tx.us/manuals/standards/ch7.htm
Timestamp: 2018-01-23 13:52:37
Document Index: 224237973

Matched Legal Cases: ['art 215', 'art 215', 'art 74', 'art 215', 'art 364', 'art 215']

RSD Standards for Providers Chapter 7: Program and Grant Administration Standards for Centers for Independent Living (MANUAL RETIRED 10/1/2017)
(Revised 09/13)
7.1.1 Independent Living Philosophy
7.1.2 Guiding Principles
7.1.3 Access to Community Services
7.1.4 Coordination with State IL Council (SILC)
7.2.1 Board Responsibilities
7.2.2 Board Orientation and Training
7.2.3 Board Minutes
7.2.4 Insurance or Bonding
7.3.1 Organizational Policies
7.3.2 Organizational Budget
7.4.1 DARS Grant Awards
7.4.2 CIL Responsibilities
7.4.3 CIL Grant Application
Grant Work Plan
7.4.4 Grant Award and Contract
7.4.5 Special Grant Conditions
7.5.1 Accounting System
7.5.2 Financial Administration Authority
7.5.3 Funds Management
7.5.4 Other Sources of Funds
7.5.5 Cost Principles and Allowability
7.6.1 Staff Members with Disabilities
7.6.2 Staff Qualifications
7.6.3 Staff Training and Development
7.6.4 Human Resource Policies and Procedures
7.6.5 Time and Effort Reporting
7.6.6 Fringe Benefits
7.6.7 Volunteer Program
7.7.1 Procurement Procedures
7.7.2 Asset and Inventory Management Policies
7.7.3 Disposition of Depreciable Assets
7.7.4 Contract Administration
7.8.1 Salary and Wages
7.8.2 Fringe Benefits
7.8.3 Travel
7.8.4 Equipment
7.8.5 Supplies
7.8.6 Contractual
7.8.7 Other Costs
7.9.1 Recordkeeping
7.9.2 Required Documentation
7.9.3 Review of Records
7.10.1 Required Services
7.10.2 Optional Services
7.10.3 Services to Individuals with Significant Disabilities
7.10.4 Outreach for Special Populations
7.10.5 Consumer Eligibility
Consumer Ineligibility
Review of Ineligibility Decision
7.10.6 Termination of Services
7.10.7 Independent Living Plan or Waiver
7.10.8 Consumer Service Record
7.10.9 Independent Living Goals
7.10.10 Examples of Goals and Outcomes
7.10.11 Client Assistance Program (CAP)
7.11.1 Self-Evaluation and Performance Measurement
7.11.2 CIL Responsibility to Inform DARS of Changes
7.11.3 Required Reports
7.11.4 Program Reports
Annual Performance Report for the State Independent Living Services Program, (RSA 704 Report, Part II)
7.11.5 Financial Reports
7.11.6 Audit Requirements
Single Audit (if applicable)
7.12.1 General Definitions
7.12.2 Individual Services Definitions
The Rehabilitation Services Administration (RSA) requires DARS to develop and implement standards for Centers for Independent Living (CILs) to ensure compliance with Title VII of the Rehabilitation Act of 1973, as amended. These standards are based on
Section 725 of the Rehabilitation Act of 1973, as amended (the Act);
34 CFR Section 364; and
34 CFR Section 366.
A CIL that receives funds from DARS must meet the standards in applicable state and federal regulations as well as those described in this chapter and in the following sections of Chapter 1: Basic Standards, of the DRS Standards for Providers:
1.6 Monitoring Process;
1.9.5 Allegations or Incidents of Abuse, Exploitation, or Neglect of Persons with Disabilities;
1.9.6 DARS DRS Service Number;
1.12.1 Accessibility; and
1.12.2 Safety Program Description.
A CIL must promote and practice an independent living philosophy including commitment to
consumer control of the CIL, including
establishment of the policy and direction of the CIL;
self-help and self-advocacy—for example, by training people with significant disabilities in self-advocacy;
peer relationships and peer role models—for example, by using people with significant disabilities who have achieved IL goals as instructors in its training programs or as peer counselors; and
equal access for people with significant disabilities to all public or private
is a private nonprofit organization that is
consumer-controlled,
cross-disability, and
is designed and operated in the local community by people with disabilities, and
provides an array of IL services.
A CIL must have written documentation that its board
is the CIL's principal governing body, and
has a majority of members who have significant disabilities.
Each CIL shall have written documentation that the CIL promotes
increased availability and improved quality of community-based programs that serve individuals with significant disabilities, and
removal of any existing barrier (architectural, attitudinal, communication, environmental, or other type) that prevents the full integration of these individuals into society.
This documentation must demonstrate that the CIL performed at least one activity in each of the following categories:
technical assistance to the community on making services, programs, activities, resources, and facilities in society accessible to individuals with significant disabilities;
aggressive outreach to members of populations of individuals with significant disabilities that are unserved or underserved by programs under Title VII of the Act in the CIL's service area; and
collaboration with service providers, other agencies, and organizations that could assist in improving the options available for individuals with significant disabilities to avail themselves of the services, programs, activities, resources, and facilities in the CIL's service area.
Each CIL must submit to the State Independent Living Council (SILC) a copy of its Annual Performance Report for the State Independent Living Services Program (RSA-704 Part II). (See 7.11 Reporting.) The SILC uses this information for reports (for example, to the Texas Legislature) as well as to monitor information contained within the State Plan for Independent Living (SPIL).
The CIL must be chartered by the State of Texas as a nonprofit organization and must have a board of directors.
ensure that the CIL maintains the organization's focus on its mission and purpose;
hire the executive director;
outline the responsibilities of each position and each member in the board's organization;
either as a whole or by means of the CIL's finance committee, regularly review actual revenue and expenditures and compare them with budgeted revenue and estimated costs;
meet at least quarterly;
review and approve programs and budgets;
periodically review policies and procedures for the organization's operation; and
review and approve changes and revisions to policies and procedures before implementation.
Each board member must receive training that covers board responsibilities and applicable CIL policies, to be provided within 90 days of his or her board appointment.
Board meeting minutes must include at a minimum the following:
meeting date and location,
progress made on grant work plan goals and objectives,
results of votes, and
the date the board approved the minutes.
The CIL must observe sound business practices in securing bonding and insurance to provide adequate coverage for DARS-funded projects.
by the organization's bylaws;
by law or regulations;
as a condition of the grant award, and
to protect DARS' grant interests.
A CIL must develop and follow policies and procedures that comply with
34 CFR 364;
34 CFR 366;
the Education Department General Administrative Regulations (EDGAR);
2 CFR 230 (OMB Circular A-122);
OMB Circular A-133; and
DRS Standards for Providers.
The CIL board must ensure that organizational policies and procedures include
personnel policies to be followed by CIL management and staff members,
financial management and procurement standards, and
program service guidelines that comply with federal and state requirements.
periodically reviewed by the board, and
published and distributed or made available to all board and staff members.
Any changes or revisions must have board approval before becoming effective.
The CIL organizational budget
reflects, in monetary terms, the organizational goals and objectives for the coming year,
provides an opportunity to review the prior year's actual expenditures against the initial budget, and
allows assessment of variances to determine whether they are likely to recur in the coming year and should be reflected in the new budget.
The CIL must maintain an organizational budget that
identifies planned use of all financial resources.
DARS provides financial assistance that enables CILs to provide services for consumers.
The CIL must
accept full legal responsibility for the program, including fulfilling grant requirements,
direct all program and administrative aspects through effective and sound management practices and policies, and
provide fiscal and program management of the grant.
DARS provides financial assistance based on an approved grant application submitted by a CIL. The DARS grant application is typically submitted every two years. The grant application consists of a grant work plan, a budget, and other requirements. DARS will communicate the deadline for submission of the application during the contract renewal process.
The CIL prepares a grant work plan with goals, objectives, activities, and measurable outputs and outcomes and has the responsibility to fulfill the plan. The plan must be consistent with the State Plan for Independent Living (SPIL) at the time the grant application is prepared. If a new SPIL becomes effective after the grant application is prepared and requires changes to the work plan, the CIL must consult the Grant Award and Contract section to see if a contract amendment is required. (See 7.4 CIL Grant Information/Grant Award and Contract.)
A budget must be prepared for each year of the grant period. The grant budget reflects anticipated costs associated with the goals, objectives, activities, and outcomes outlined in the grant work plan. Costs are budgeted under seven cost categories, which are described later in this section.
After approving the application, DARS develops a bilateral contract. The bases of the agreement between DARS and the CIL are
the approved application,
any amendments and updates to the application and the contract.
The contract is effective for one year, with a one-year renewal option. Renewal requires submission of updates to certain sections of the application (for example, the budget, work plan, and other information that has changed). Any commitment or expenditure of grant funds must be based on the approved application and signed contract as well as on amendments and updates to the contract and application.
An amendment to the contract is required when
a formal budget revision approved by DARS is required; or
a substantial change is made to the grant work plan (whether linked to budget changes or not).
Changes to goals or objectives in the work plan require an amendment. Major changes to activities (for example, deleting an activity, adding a new activity, substantially altering an activity) may require an amendment. The CIL should consult with the grant manager when making such changes.
CILs are reimbursed for allowable budgeted expenses incurred and paid in the course of providing services consistent with the terms of the contract.
A CIL may be considered higher risk if DARS determines that the CIL
demonstrates poor performance in the conduct of grant requirements,
DARS DRS Standards for Providers;
provisions of the grant application;
Based on these factors that indicate higher risk, the DARS grant may include special conditions or restrictions, such as
additional approvals of grant decisions,
required training and/or technical assistance,
payment on a reimbursement basis instead of cash advances,
more frequent financial and/or program performance reports, and
increased grant and/or project monitoring.
All CILs must comply with applicable Office of Management and Budget (OMB) and U.S. Department of Education General Administrative Regulations (EDGAR) fiscal and accounting requirements. CILs must adopt those fiscal control and fund accounting procedures as necessary to ensure proper disbursement of, and accounting for, CIL funds.
The CIL maintains a sound fiscal management system that
discloses financial results;
uses of all grant funds;
complies with grant rules and regulations;
maintains system-generated reports required by the
evaluates progress toward objectives; and
has an internal control structure that
addresses separation of duties,
includes adequate checks and balances,
The CIL's policies and procedures for financial management should include methods for making payments, accounting for program income, approving budget revisions, determining legitimacy of costs, and establishing fund availability.
The CIL must maintain an accounting system and records that
record revenue and expenditures using generally accepted accounting principles;
include a chart of accounts that lists all accounts by an assigned number;
contain a general ledger and subsidiary ledgers;
identify all funding sources and expenditures by separate fund type; and
use a double-entry accounting system; that is, the cash, the accrual, or the modified accrual system.
Fund accounting is a system in which separate records are maintained for each funding source. When fund accounting is used, the chart of accounts must be carefully structured and must account for each program separately. For example, DARS reimburses the CIL for specific line-item costs.
The CIL must define
CILs must designate people who have financial administration authority to
request and expend funds,
seek and pursue funding sources, and
administer and manage all fiscal matters on behalf of the CIL.
CIL policy approved by the board must indicate positions and areas of responsibility for financial administration. Positions with financial administration authority may include
the CIL board chair, president, or a board member with relevant expertise;
the CIL executive director or chief executive officer; and
other staff members or contractors with financial responsibilities.
Those given financial administration authority must
have sufficient experience in grant expenditures; for example, in
participate in long-range planning to secure permanent funding for projects that provide services; and
sign financial documents to certify their accuracy and validity according to DARS reporting requirements and CIL policy approved by the board.
CIL contracts are classified as “cost reimbursement contracts,” which means that CILs are reimbursed for allowable incurred costs. The CIL may request operating funds for no more than 30 days in advance or to be reimbursed for allowable costs already incurred.
CILs that meet the contract requirements may request advance payments, certifying that the amount requested will not exceed 30 days' operating funds. If advanced funds are not expended during the month of the request, they must be adjusted on the next request. If the CIL does not meet the requirements of the contract, DARS may
adjust payments,
reimburse based on actual costs already incurred,
require additional supporting documentation to make payments, and
take other action as appropriate.
The CIL must ensure that no more than $250.00 earned in interest on advance payments is retained for administrative expenses over the grant year.
CIL cash management policies must address
check and cash receipting,
petty cash funds (if used), and
Cash receipts and checks must be deposited promptly and recorded in the accounting system according to CIL policies. In addition,
a cash-receipts log must be maintained, and
checks must be restrictively endorsed.
Checks for CIL purchases must be processed by completion of an order or request. CIL policy must identify those with authority to approve expenditures and sign checks.
The CIL must maintain proper custody over checks, including voided checks.
Bank accounts must be reconciled monthly by someone who does not disburse, receive, or record receipt of funds.
electronic funds transactions, and
any other applicable accounting records.
All adjusting entries must be approved by management and promptly recorded by appropriate staff members.
All cash disbursements must be verified and entered into the CIL's accounting system.
In the grant application, the CIL provides information about other sources of funds used to support the CIL program in addition to DARS grant funds. These other sources of funds may include
RSA federal funds and other grant money,
donated volunteer services and goods, and
The CIL must determine the value of donated goods and volunteer services and show them as other sources of funds in the grant application. The value of donated goods must reflect the cost that would be incurred if the CIL were to purchase the items, and may not be reimbursed as either a direct or indirect cost. Donated goods and volunteer services must be allowable, reasonable, and necessary to the program in order to be reported. For guidance on how to value volunteer time, see 7.6.7 Volunteer Program.
For more information about funding, see
2 CFR Part 215 (OMB Circular A-110), administrative requirements; and
2 CFR 230 (OMB Circular A-122), cost principles.
Program income is gross income that is earned by the CIL and that is directly generated by a supported activity of the CIL grant award. Program income is allocated proportionally according to the percent of program funding provided by each funding source.
The CIL must ensure that program income is
used during the current fiscal year or subsequent fiscal year as
a deduction from total allowable costs charged to the grant, or
an addition to the grant funds to be used for additional allowable program expenditures, and
accounted for separately for each fiscal year.
The CIL must maintain policies that
document resources used in generating program income,
ensure that earned and used program income are accounted for separately in the chart of accounts, and
address the process to carry forward program income.
quarterly financial reports consistent with accounting records.
All costs must be reasonable, necessary, allowable, and allocable to the contract in accordance with 2 CFR 230 (OMB Circular A-122).
If the CIL has questions about a specific cost that is not addressed in 2 CFR 230 (OMB Circular A-122), the CIL should seek technical assistance from the grant manager.
When costs are distributed between multiple programs or cost centers, a CIL must submit a cost allocation plan with the grant application to ensure that all costs are allocated properly. The CIL must pay particular attention to personnel, building costs, and equipment. For details about cost allocation plans, see 2 CFR 230 (OMB Circular A-122).
obtain board approval of the cost allocation plan;
update the cost allocation plan as needed—for example, when new funding sources are obtained;
document application of the cost allocation plan to shared costs, to ensure that the appropriate share is requested from the DARS grant; and
submit the cost allocation plan to the grant manager when the grant application is submitted and when revisions are made.
The CIL's organizational and personnel assignment practices, as documented in written board policy, must comply with Section 503 of the Rehabilitation Act, including taking affirmative action to employ and promote qualified individuals with significant disabilities.
A CIL must also document that the majority of its staff members, including members in decision-making positions, are people with disabilities.
CIL staff members must include specialists in developing and providing IL services and in developing and supporting a CIL. To the greatest extent possible, personnel should be available who are able to communicate
with individuals with significant disabilities who rely on alternative modes of communication, such as manual communication, nonverbal communication devices, braille, or audiotapes;
with people who apply for or receive IL services under Title VII of the Act; and
CILs must establish and maintain a program of staff development for those involved in providing IL services, and, if appropriate, in administering the CIL program. Staff development programs should emphasize improving the skills of staff members directly responsible for providing IL services, including knowledge and practice of the IL philosophy. A CIL must provide training to its staff on how to serve unserved and underserved populations, including minority groups and urban and rural populations, as evidenced by in-service training records.
CILs must comply with federal and state employment laws in their human resource policies.
CIL policies must address
Fair Labor Standards Act (FLSA) minimum wage and maximum hours provisions;
wage and salary schedule;
minimum knowledge, skills, and abilities to perform the job;
employee performance appraisal;
employee separation or termination; and
maintain an organizational chart outlining the current structure of the CIL organization; the chart must
identify all staff and volunteer positions by job title, including supervisory positions; and
define reporting relationships among positions, which must be approved by the board;
maintain personnel files that include at a minimum
current application and/or resume;
documents that support payroll deductions (W4, court orders, etc.);
proof of citizenship or right to work in United States (Form I-9 or other state or federally recognized form);
proof of professional credentials (if applicable); and
current driver's license and evidence of automobile insurance (if applicable).
Time reporting must be based on documented payrolls approved by responsible officials of the organization. Salaries and wages must be supported by personnel activity reports reflecting the distribution of activity of each employee charged to the grant. The reports must
reflect an after-the-fact determination of the actual activity of each employee,
account for the total activity for which employees are compensated and which is required in fulfillment of their obligations to the organization,
be signed by each employee and by a responsible supervisory official having first-hand knowledge of the activities performed by the employee, assuring that the distribution of activity represents a reasonable estimate of the actual work the employee performed during the periods covered by the reports, and
be prepared at least monthly and coincide with one or more pay periods.
leave reporting.
The following are considered benefits if the costs are absorbed by all organizational activities in proportion to the amount of time or effort devoted to each:
regular compensation paid to employees for authorized absences such as vacation leave, sick leave, etc.; and
employer contributions to Social Security, workers' compensation, insurance, pension plans, etc.
accrual, balance, and carryover of leave,
When a CIL uses a volunteer to fill a position that fulfills a critical function of the IL program, the CIL must provide
time sheets signed by the volunteer and supervisor, and
documented valuation of the hourly rate assigned to the volunteer's time.
These requirements do not apply to one-time, spontaneous, or informal volunteer activities.
The value of volunteer services in positions that would otherwise require hired staff members is based on the work performed. CILs that already have employees performing these activities may use their own rate of pay to assess the value of volunteer services. If a CIL does not have employees in a similar position, it may use standard local compensation for such positions.
CIL procurement policies must address
conflict of interest situations,
planning for procurement needs,
criteria and situations for obtaining bids or proposals,
purchasing of supplies and equipment,
contracts for goods or services, and
maintenance of procurement records.
CILS must have written procurement procedures that address the requirements of 2 CFR Part 215 (OMB Circular A-110), including
avoiding the purchase of unnecessary items;
where appropriate, analyzing lease and purchase alternatives to determine which would be the more economical and practical procurement for the CIL;
ensuring that solicitations for goods and services provide for all of the following:
a clear and accurate description of the technical requirements for the material, product, or service to be procured. In competitive procurements, the description must not contain features that unduly restrict competition;
requirements that the bidder must fulfill and all other factors used in evaluating bids or proposals;
a description, whenever practicable, of technical requirements in terms of functions to be performed or performance required, including the range of acceptable characteristics or minimum acceptable standards;
the specific features of "brand name or equal" descriptions that bidders are required to meet when such items are included in the solicitation;
the acceptance, to the extent practicable and economically feasible, of products and services dimensioned in the metric system of measurement;
preference, to the extent practicable and economically feasible, for products and services that conserve natural resources, protect the environment, and are energy efficient;
making efforts to use small businesses, minority-owned firms, and women's business enterprises, whenever possible;
clarifying the type of procuring instruments used (for example, fixed price contracts, cost reimbursable contracts, service authorization and/or purchase orders, and incentive contracts);
ensuring that contracts are made only with responsible contractors who have the potential ability to perform successfully under the terms and conditions of the proposed procurement.
CILs must, on request, make available to DARS pre-award review and procurement documents, such as requests for proposals or invitations for bids, independent cost estimates, etc.
CILs must develop and follow policies and procedures that address asset purchase and inventory records, safeguarding assets, periodic conduct of inventory, and disposition of DARS-funded assets.
CILs must
dispose of equipment by following the current edition of the American Hospital Association's (AHA) Estimated Useful Lives of Depreciable Assets, except when federal or statutory requirements supersede; and
request approval from the DARS program staff before disposing of equipment with a fair market value of $5,000 or more, or a controlled asset before the end of that item's useful life, or as otherwise required by contract.
The AHA Estimated Useful Lives of Depreciable Assets may be obtained through
Health Forum, Inc., at 1-800-242-2626; or
on the AHA Web site in the Online Store.
The requirements in the Uniform Grant Management Standards must be followed if an item of equipment or a controlled asset is not
contained in the AHA Estimated Useful Lives of Depreciable Assets,
governed by contract, or
superseded by federal or state requirements.
If approval for disposition is not required, or approval has already been obtained from DARS program staff members, subrecipients must ensure that disposition of any equipment or controlled asset is in accordance with the terms of the contract, such as compliance with Generally Accepted Accounting Principles and any applicable federal guidance.
All grant-funded contracts for goods or services must be in writing and include all terms and conditions.
Contracts must contain
a clause requiring that the contractor does not subcontract with another individual or organization;
rights and responsibilities of both parties;
purpose of the contract;
description of deliverable goods or services;
delivery dates of services or goods;
the amount and method of payment;
appropriate pass-through regulations (for example, civil rights and other rights identified in the DARS DRS Standards for Providers); and
the signatures of authorized parties.
CILs must monitor contracts to ensure that goods and services are provided and paid according to contract terms and conditions.
Employee compensation costs (or compensation for personal services) must
be calculated in compliance with 2 CFR 230 (OMB Circular A-122), and
meet DARS requirements.
A CIL must
according to policies, programs, and procedures that effectively relate individual compensation to the person's contribution to the performance of the contract work;
follow policies that result in internally consistent, equitable treatment of employees; and
pay employees a wage or salary that is comparable to that paid for similar services outside the organization in the labor market in which the CIL competes for the kind of employees involved;
review and approve salaries by position or function;
ensure that employees who work
solely on a single award or cost objective are supported by periodic certifications that employees worked solely on the IL program, or
on multiple activities or cost objectives record the actual time spent on each funded activity on a timesheet or personnel activity report. Time sheets or personnel activity reports must reflect an after-the-fact distribution of actual activity.
A CIL must not bill and receive reimbursement from funding sources for more than 100 percent of an employee's total salary or work time.
Fringe benefits are allowances and services that the CIL provides to employees as additional compensation. Employer contributions for employees' health insurance, life insurance, and retirement plans are examples of fringe benefits. Also included are items required by law for the benefit of employees, the employer's portion of the Federal Insurance Contributions Act tax (FICA, also known as Social Security), workers' compensation insurance, and unemployment insurance.
A CIL must determine its responsibilities and comply with applicable state and federal laws and regulations including the following:
workers' compensation—questions may be addressed to a qualified local insurance agency, the State Board of Insurance, or the State Industrial Accident Board;
F.I.C.A.—questions may be addressed to the IRS;
federal unemployment taxes—questions may be addressed to the IRS;
state unemployment taxes—questions may be addressed to the Texas Workforce Commission.
The percentage of costs for an employee's fringe benefits charged to the contract must not exceed the percentage of time or effort the employee devotes to the contract.
Travel-related expenses are budgeted and allowed on a cost-incurred basis if the costs are reasonable, necessary, allocable, and substantiated by adequate documentation. Travel costs are limited to the rates and line items approved in the contract.
Travel expenses are allowable if they are incurred by the CIL's employees while performing official contract business. Travel expenses for consumers are included in the Other Costs category.
Travel-related expenses include
personal vehicle mileage,
taxi fare, and
other travel-related costs.
Reimbursement for meals and lodging is allowed only for approved, overnight travel outside the designated headquarters (city limits). DARS reimbursement for meals, lodging, and mileage may not exceed the comptroller's established Travel Reimbursement Rates. If the CIL has a policy that sets travel reimbursement rates lower than the current state rates, budgeting and contract reimbursement cannot exceed the rate set by the CIL's policy.
If the CIL has a policy that sets travel reimbursement rates higher than the current state rates, the difference between the state's allowable contract reimbursement and the CIL rates may be made up from other funding sources.
According to 2 CFR 230 (OMB Circular A-122), airfare costs in excess of the customary standard commercial airfare (coach or equivalent), or of the lowest commercial discount airfare, are unallowable except in special circumstances, which must be documented.
Out-of-state travel may be budgeted. The purpose and destination must be stated, and if available, supporting documentation must be maintained to justify the expense, including meeting or conference agendas.
If out-of-state travel is not budgeted
prior written approval from the DARS grant manager is required, and
a formal budget revision may be required.
Budgeting and reimbursement requests for out-of-state travel must not exceed out-of-state per diem rates in the comptroller's established Travel Reimbursement Rates. Allowability of out-of-state travel costs is determined based on comparing total costs for similar or comparable travel purposes available within the state.
reimbursement rates, and
circumstances under which an advance may be issued and procedures for reconciliation of actual costs.
a travel report signed by the traveler that includes
certification that the employee incurred travel expenses while performing official contract business,
points of departure and arrival, and
dates and times of departure and arrival;
receipts, invoices, travel and mileage logs, travel vouchers, and any other documentation that supports the CIL's travel-related costs (receipts for meals are required if the CIL's policy includes this requirement);
a canceled check or other documentation that indicates
the amount reimbursed for travel, and
reconciliation of actual costs if an advance was issued; and
accounting system entries that detail the amount of travel paid.
Equipment includes articles of nonexpendable, tangible personal property having a useful life of more than one year and an acquisition cost that
is $5,000 or more, or
exceeds the capitalization level established by the organization for financial statement purposes, if lower.
The CIL must obtain prior DARS approval to purchase equipment. Equipment purchased through the contract is owned by the CIL but is subject to an equitable claim by the state upon closing or terminating the contract. The CIL is accountable for equipment purchased through the contract. The CIL must bill equipment according to federal regulations found in 45 CFR Part 74 and 2 CFR 230 (OMB Circular A-122).
define equipment as stated in the applicable law, regulation, or condition of grant award,
require that all purchases (covered by the above definition) be capitalized,
maintain a capitalization and depreciation schedule, and
specify requirements for insurance coverage.
A CIL may include equipment rental or lease in the grant budget if
the cost is reasonable, and
the cost of leasing (over the life of the contract) is less than the purchase price.
Note: The authorized rental or lease of items classified as anything other than equipment should be included in the "Other Costs" line item of the contract budget.
A consumable material or supply is any article that is not classified as equipment or intangible personal property and has a useful life of less than one year. Consumable materials and supplies charged by a CIL as a direct cost must include only the materials and supplies used to carry out the contract.
Material and supply items usually fall into one of the following categories:
office supplies—such as pens, paper, notebooks, staplers, binders;
program supplies—such as training materials and outreach materials;
maintenance supplies—such as soap, paper towels, mops, and cleaning products.
ensure that supplies are approved by authorized staff members,
ensure that supplies are purchased competitively in accord with 2 CFR Part 215 (OMB Circular A-110),
ensure that purchased supplies will be used during the current budget period to avoid stockpiling supplies, and
obtain approval from DARS before disposing of supplies whose average fair market value exceeds $5,000.
Controlled assets are items of real or personal property with an estimated life of greater than one year, but an acquisition cost of less than $5,000. These items are considered high risk and have a high potential for loss; therefore, controlled assets must be maintained in a contractor's inventory system and tagged accordingly based on specified acquisition costs.
CILs should review the Comptroller's State Property Accounting (SPA) User Manual for the most current listing of controlled assets. CILs must add items classified as controlled assets to their inventory list based on the acquisition costs noted in the SPA Manual.
This budget category may include consumer services that are either subcontracted or else are janitorial, accounting, and maintenance services, etc., that are addressed by a contract. CIL contracting policy must be followed in determining which services should be contracted.
Other costs are those that are not covered by the preceding cost categories. These typically include items such as building rent, utilities, postage, and insurance. In addition, any travel costs paid to or on behalf of consumers are included in this cost category (bus passes, mileage reimbursement, etc.). Each cost must conform to federal and state regulations.
CILs must establish records management policies and procedures that ensure compliance with the DARS contract and applicable OMB and EDGAR recordkeeping requirements. CIL records must fully disclose and document
the amount and disposition by the CIL of grant funds,
the cost of the project for which grant funding is given or used,
the amount of project cost funding supplied by other sources, and
compliance with the requirements of Chapter 1 of Title VII of the Act and Part 364 of Title 34 of the Code of Federal Regulations.
The CIL record-keeping system must contain data concerning the grant program's funds including information necessary to receive payment.
The CIL must ensure that funds are being spent and used in accordance with the grant award.
Records must include, but are not limited t
logs of management-approved adjusting journal entries,
supporting documentation for all journal entries,
records of electronic transactions,
approved invoices,
capitalization and depreciation schedule, and
cost allocation sheets.
CILs must maintain the security and confidentiality of grant records including the adoption and implementation of policies and procedures that meet the requirements of 34 CFR 364.56 to safeguard the confidentiality of all personal information, including photographs and names.
maintain accurate administrative, program or consumer, and fiscal records reflecting the grant's performance, and
provide DARS or others authorized by law or regulations to conduct reviews or audits access to its grant-related records for programmatic or fiscal purposes during the grant budget and retention period.
Required and optional services must be addressed in the grant work plan goals, objectives, and activities.
A CIL must provide the following independent living core services:
independent living skills training,
peer counseling (including cross-disability peer counseling), and
A CIL must provide a combination of any two or more of the following IL services:
psychological, psychotherapeutic, and related counseling;
services related to securing housing or shelter (including community group-living and services supportive of the purposes and titles of the Rehabilitation Act of 1973, as amended);
services related to obtaining adaptive housing services (including appropriately accommodating and modifying any space used to serve individuals with disabilities);
services and training for people with cognitive and sensory disabilities, including life skills training and interpreter and reader services;
personal assistance, including attendant care and the training of personnel who provide such services;
directories, surveys, and other activities to identify appropriate
accessible transportation, and
other support services;
consumer information programs on rehabilitation and IL services available under this Act, especially for minorities and other individuals with disabilities who have traditionally been unserved or underserved by programs under the Act;
education and training necessary for living in the community and participating in community activities;
transportation, including referral and assistance for such transportation;
individual and group social and recreational activities;
training to develop skills specifically designed for youths with disabilities to
promote self-awareness and self-esteem,
develop advocacy and self-empowerment skills, and
services under other federal, state, or local programs designed to provide
other assistance of substantial benefit in enhancing
the quality of life of individuals with disabilities;
preventive services to decrease the need of individuals assisted under the Act for similar services in the future;
community awareness programs to help individuals with disabilities integrate into society; and
other services as necessary and consistent with the Act.
A CIL must document that it serves people with a wide range of significant disabilities, including people who are unserved or underserved, such as people with significant disabilities who
have cognitive and sensory impairments,
are members of racial and ethnic minority groups,
live in rural areas, or
have been identified by the CIL as unserved or underserved within the CIL's catchment area.
A CIL must conduct aggressive outreach regarding services provided through the center in an effort to reach populations of individuals with significant disabilities that are unserved or underserved, especially minority groups and urban and rural populations.
An appropriate CIL staff member must sign and date an eligibility statement certifying that the consumer is determined eligible for IL services. This decision must be
based on the person's having a severe physical, mental, cognitive, or sensory impairment that substantially interferes with the ability to function independently in the family, home, or community; and
made without regard to age, color, creed, gender, national origin, race, religion, type of significant disability of the person applying for services, or any state or local residence requirement.
If an applicant for IL services is determined ineligible for IL services, the CIL must provide the applicant with documentation of the ineligibility determination, which must be dated and signed by an appropriate CIL staff member.
If an applicant for IL services has been found ineligible, the CIL must review the applicant's ineligibility at least once
within 12 months after the ineligibility determination has been made and
When CIL staff determine the applicant's status has materially changed.
The review need not be conducted if
the applicant has refused the review,
the applicant is no longer present in the state, or
the applicant's whereabouts are unknown.
If the CIL intends to terminate services to a consumer with a Consumer Service Record (CSR), the CIL must notify the consumer, provide information on the Client Assistance Program (CAP), and if appropriate, refer the consumer to other agencies and facilities. (For more information about CAP, see 7.10.11.)
A CIL must provide the consumer with the choice of
� developing an Independent Living Plan (ILP) in collaboration with CIL staff members, or
� signing a waiver, leaving the planning process to CIL staff members.
If the consumer chooses to develop an ILP, the CIL staff member and the consumer must develop a mutually agreed-upon ILP. The ILP must be signed by the consumer, or his or her representative, and the appropriate staff member.
If the consumer chooses to sign a waiver form, waiving his or her right to participate in plan development, CIL staff must develop the plan of services.
the consumer's goals and objectives,
services the CIL will provide,
the anticipated duration of each individual service (start and end dates),
the anticipated duration of the service program (start and end dates),
the planned frequency of consumer contact, and
documentation that the consumer or his or her representative was given a copy of the signed ILP or waiver.
Services entered on the ILP or waived plan must
clearly support achievement of consumer goals or objectives, and
be time-limited.
CIL staff must review the consumer plan or waived plan as often as necessary, but at least annually, to determine whether services should be continued, modified, or discontinued.
A Consumer Service Record (CSR) must be maintained for each applicant for IL services and each recipient of IL services (other than information and referral). The CSR must contain
documentation concerning eligibility or ineligibility for services;
the IL plan developed with the consumer, or a waiver signed by the consumer waiving consumer's participation in plan development;
services requested by the consumer;
services provided to the consumer;
frequency of consumer contact, and
the IL goals or objectives
o established with the consumer, whether or not in the consumer's IL plan; and
o achieved by the consumer.
A CSR may be maintained electronically or in printed form. However, the IL plan or waiver must bear signatures of the consumer, or the consumer's representative, and the CIL staff member.
A CIL must ensure that it facilitates development and achievement of suitable IL goals. IL goals relate directly to addressing the consumer's functional needs and what the consumer wants to achieve to access his or her home, family, and/or community.
IL goals address significant life achievements that
enable the consumer to become more, or to remain, independent in the home, family, or community; and
are made possible through IL services.
A consumer may have more than one goal listed on the ILP or waived plan. Goals may be related to
community-based living,
community and social participation,
education needed for independent living,
information access and technology,
mobility and transportation,
personal resource management,
relocation from a nursing home or other institution,
self-advocacy and self-empowerment,
other areas leading to independent living.
Improve the consumer's ability to
understand and acknowledge communication by others through gestures or verbal response (receptive); or
produce verbal language, sign language, or other nonverbal communication (for example, gestures and facial expressions).
Change the consumer's living situation to enable the consumer to remain in his or her home or apartment or get around better. Examples include
obtaining accessible housing,
modifying a home or apartment,
attaining self-directed assisted living, and
attaining self-directed living with family or friends.
Help the consumer participate in such community activities as
recreation activities,
Education needed for independent living
Achieve non-degreed and non-vocational training goals that are expected to improve the consumer's knowledge or skills in order to expand his or her independence. Examples include
literacy training, and
training to do his or her own income taxes.
Information access and technology
Help the consumer obtain or use information necessary for independence and community integration. This may include
using a computer or assistive technology, devices, or equipment; and
developing information technology skills, such as using computer screen-reading software.
Improve the consumer's access to his or her environment or community by
improving the consumer's ability to move or transport himself or herself;
allowing the consumer to be moved or transported by another person, or
training the consumer to use public transportation.
Help the consumer learn such skills as
establishing and maintaining a personal or family budget;
managing a checkbook; and
obtaining information about resources for income, housing, food, medical, or other benefits.
Relocation from a nursing home or other institution
Achieve goals related to relocating from a nursing home or other institution to community-based living.
Self-advocacy and self-empowerment
represent and advocate for himself or herself with public and/or private entities,
make key decisions involving himself or herself, or
organize and manage his or her own activities to achieve desired objectives.
Help the consumer function more independently by
improving or maintaining the consumer's autonomy in activities of daily living such as
money management, and
technology access; and/or
decreasing the amount of help and/or supervision the consumer needs to perform daily activities.
Other goals leading to independent living
Achieve other goals, including obtaining, maintaining, or retaining employment, that are not already included in this section, but are necessary for the consumer to become or remain independent.
The Client Assistance Program (CAP) is a federally-funded program created by the Rehabilitation Act of 1973. CAP helps inform and advise all consumers or applicants of all available benefits under the Act. If consumers or applicants request it, CAP also helps and advocates for consumers or applicants in their relationships with projects, programs, and service providers under the Act. CAP has the ability to pursue legal, administrative, or other appropriate remedies to ensure protection of the rights of such consumers.
CAP was created t
facilitate consumer use of rehabilitation services,
provide a forum for applicants and consumers to air grievances,
assist consumers and applicants in understanding and using the appeals process,
assist in facilitating the expansion and improvement of rehabilitation services, and
assist in removing barriers (for example, inappropriate policies and procedures, attitudinal problems, etc.) that inhibit equal access to rehabilitation services funded under the Act.
CILs must use accessible formats to notify individuals with disabilities who are prospective or current consumers about
the availability of the CAP,
the purposes of the services provided under the CAP, and
how to contact the CAP.
The CIL must maintain written documentation of this notification in the CSR.
conduct annual self-evaluations,
prepare required reports as described below, and
maintain records adequate to measure performance as compared with the Standards.
Information must be available about
the extent to which the CIL is in compliance with the Standards;
the number of individuals with significant disabilities, reported by demographic group and type of services received through the CIL;
the sources and amounts of funding for the operation of the CIL;
the number of individuals with significant disabilities who are
employed by the CIL, and
in management and decision-making positions; and
when appropriate, a description of the CIL's activities in previous years, as compared with its activities in the most recent year.
The CIL must inform the DARS grant manager when any of the following conditions occur:
problems, delays, or adverse conditions 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
legal or financial difficulties (e.g., lawsuits, IRS issues) that could affect the program;
change in location: the CIL must notify the DARS grant manager in writing of any proposed change in physical location for grant-related work at least 30 days in advance of the change; or
A CIL that receives DARS 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.
DARS3161, Consumer Demographic Information
By day 8 of the following month
DARS3160, Quarterly Program Performance Report
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
30 days after the end of the grant period
Budget Workbook (includes):
With Application/Renewal
Due within 30 days after the close of the quarter
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.
budget revision requests.
nine months after the end of the CIL's fiscal year
Audited Financial Statements (if not subject to Single Audit requirement)
Each month, CILs use the DARS3161 to report the number of consumers served, the number of services provided, and the types of services provided.
Each quarter, CILs use the DARS3160 to report progress and achievements on goals and objectives contained in the work plan as part of the CIL grant.
All DARS-funded CILs must submit a copy of the RSA 704 Part II report to DARS and the SILC. This report should be submitted electronically, preferably as an electronic file that can be edited, or alternatively, scanned and e-mailed to the grant manager.
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 DARS grant manager 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 grant manager.
When fund transfers among approved budget categories reach or exceed cumulatively 10 percent of the total grant award, a budget revision request must be submitted and approved by DARS prior to implementing the revised budget.
The CIL should notify the grant manager when the CIL needs to use funds within budget categories differently than is shown in the budget justification worksheets.
Note: If a budget transfer will substantially affect the grant work plan, the budget transfer may require an amendment regardless of the amount. The grant manager should be consulted in such instances.
DARS will process a 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. A RAR must be submitted and approved by DARS before payment.
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.
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); and
The CIL must submit a copy of its audit report, including the management letter, to DARS and to the Health and Human Services Office of Inspector General (OIG) within the earlier of 30 calendar days after receipt from 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.
DARS and HHSC OIG will communicate with the CILs to provide instructions on submission.
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,
functional expenses, and
cash flows, and
The audited financial statements must be submitted to the designated DARS grant manager within one of the deadlines below, whichever is earlier:
nine months after the end of the CIL's fiscal year.
Any individual with a significant disability who is eligible for IL services under 34 CFR Section 364.40(a).
IL services defined in Section 7(17) of the Act, which include information and referral services, IL skills training, peer counseling (including cross-disability peer counseling), and individual and systems advocacy.
A Consumer Service Record maintained for an eligible consumer receiving IL services and meeting the requirements of 34 CFR Section 364.53. In cases where IL services are provided to the parent or guardian of a consumer, the CSR is established for the consumer, and the services provided are reflected in that CSR. (Active CSRs are those corresponding to consumers who were served during the reporting year.)
The Designated State Unit, or units, identified under Section 101(a)(2)(B) of the Act. In Texas, the Department of Assistive and Rehabilitative Services (DARS), Division for Blind Services (DBS), and Division for Rehabilitation Services (DRS) are the DSUs.
An Independent Living Plan for the provision of IL services mutually agreed upon by an appropriate staff member of a service provider and by an individual with significant disabilities.
An individual with a significant disability means an individual with a severe physical, mental, cognitive, or sensory impairment whose ability to function independently in the family or community or whose ability to obtain, maintain, or advance in employment is substantially limited and for whom the delivery of IL services will improve the ability to function, continue functioning, or move toward functioning independently in the family or community or to continue in employment.
According to RSA 704 Report, Part II, Reporting Instructions
Assistance or representation for a consumer in obtaining access to entitled benefits, services, and programs.
Providing or helping with the selection, acquisition, or use of any assistive technology, that is, any piece of equipment, product, or software or hardware system that is used to increase, maintain, or improve functional capabilities of individuals with disabilities and any assistive technology service that assists a individual with a disability.
Providing specific IL services designed to serve individuals under the age of 14 with significant disabilities.
Services that enable consumers to better communicate, such as interpreter services, training in using communication equipment, braille instruction, and reading services.
Services that include information-sharing; psychological services of a nonpsychiatric, nontherapeutic nature; parent-to-parent services; and related services.
Services provided to the family members of an individual with a significant disability when necessary for improving the person's ability to live and function more independently or to engage or continue in employment. Such services may include respite care.
Housing, Home Modifications, and Shelter Services
Services related to securing housing or shelter, adaptive housing services (including appropriate accommodations to and modifications of any space used to serve, or occupied by, individuals with significant disabilities).
Note: A CIL may not provide housing or shelter as an IL service either temporarily or long-term unless the housing or shelter is incidental to the overall operation of the CIL and is provided to any individual for no more than eight weeks during any six-month period.
IL Skills Training and Life Skills Training Services
Services that may include instruction in developing independent living skills in personal care, coping, financial management, social skills, and household management. These may also include education and training necessary for living in the community and participating in community activities.
Services such as information about available services as well as referrals to other agencies or resources relevant to independent living.
Psychiatric restoration services including maintenance on psychotropic medication, psychological services, and treatment management for substance abuse.
A variety of services that involve helping consumers get around in their homes and communities.
Counseling, teaching, information-sharing, and similar kinds of contact provided to consumers by other people with disabilities.
Services that include help with personal bodily functions; communicative, household, mobility, work, emotional, cognitive, personal, and financial affairs; community participation; parenting; leisure; and other related needs.
Services including medical services, health maintenance, eyeglasses, and visual services.
Services intended to prevent additional disabilities or to prevent an increase in the severity of an existing disability.
Prostheses, Orthotics, and Other Appliances
Providing or helping a consumer to obtain an adaptive device or appliance that substitutes for one or more parts of the human body.
Providing or identifying opportunities for consumers to participate in meaningful leisure time activities. These may include such things as participating in community affairs and other recreation activities that may be competitive, active, or quiet.
Providing or helping consumers obtain adaptive modifications, such as wheelchairs and lifts, that address the barriers confronted by individuals with significant disabilities, including barriers to education, rehabilitation, employment, transportation, IL, or recreation.
Services provided by registered occupational, physical, recreational, hearing, language, or speech therapists.
Providing or arranging for transportation.
Any service that develops skills specifically designed for youths with significant disabilities between the ages of 14 and 24 to promote self-awareness and esteem, develop advocacy and self-empowerment skills, and explore career options, including transitioning from school to such activities as postsecondary education, vocational training, employment, continuing and adult education, adult services, independent living, or community participation.
Any services designed to achieve or maintain employment.
Any IL services not listed above.