elc policy name: sliding fee scale and fee waiver policy and … package #2... · 2016-03-15 ·...

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Attachment II.F.

ELC Policy Name: Sliding Fee Scale and Fee Waiver Policy and Procedure ELC Policy No.: Approval Date: Pending Board Approval Rev. Date(s): COA Standards: N/A

Purpose of Policy: To give a clear written course of action for the implementation and collection of parent fees according to Florida Statutes and Florida Administrative Codes.

Statement of Policy: It is the responsibility of the Early Learning Coalition of Broward County, Inc. (“ELC”) to determine a sliding fee scale that is reflective of the annually released federal poverty level and provides economically disadvantaged families equal access to the care available to families whose income does not qualify for financial assistance for school readiness services, in accordance with applicable Florida Statutes and Florida Administrative Codes, as well as in accordance with the guidance and protocol of the appropriate governing state agency for the ELC.

Board Chair’s Signature:_________________________________ Date Signed: __________________

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Attachment II.F.

STATEMENT OF PROCEDURE:

Definition(s)

1. Board shall have the same meaning as it does in the ELC bylaws.

2. Chair shall have the same meaning as it does in the ELC bylaws.

3. Chief Executive Officer (“CEO”) shall have the same meaning as it does in the ELC bylaws.

4. Client shall mean the intended recipients of the ELC and/or Office of Early Learning (“OEL”) grant related activities or funding, including, but not limited to the ELC’S Voluntary Pre- Kindergarten (“VPK”) or School Readiness (“SR”) programs and services such as children, parents, and legal guardians.

5. Complaint shall mean notice of an adverse or unsatisfactory matter, process, result, or

condition that is reported to the ELC.

6. Contractor shall mean those eligible licensed entities that contract directly with the ELC to provide School Readiness or Voluntary Pre-Kindergarten services and/or programs in accordance with Florida Statutes and provides monitoring, investigations and/or other oversight functions on behalf of the ELC to Service Providers. For purposes of this policy and procedure, the term “Contractor” shall have the same meaning as the term “lead agency” or “sub-recipient” in any statewide agreement(s) created by Florida’s Office of Early Learning, any other governing state agency or authority for the ELC, any applicable federal or Florida statutes, or within any contract or agreement with a third party concerning VPK or SR services.

7. Enhanced Field System (“EFS”) - A data management system used by the Office of

Early Learning, the ELC and Contractor(s) to manage the Early Care and Education program.

8. ELC Staff means those persons directly employed by the ELC. This definition does not include the Chief Executive Officer for purposes of this policy and procedure.

9. ELC 2 Contractor - The contractor chosen by the ELC as a result of its procurement activities

to perform Eligibility and Enrollment and Fiscal Administration for the School Readiness, Child Care Executive Partnership, Voluntary Prekindergarten, and Financially Assisted Child Care Programs on behalf of the ELC.

10. General Counsel shall mean the primary law firm contracted with the ELC to provide legal

and general counsel services to the ELC.

11. Grievant shall mean a person or an entity that has filed a Grievance with the ELC or a Contractor in accordance with the ELC’S Grievance policy and procedure.

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Attachment II.F.

12. Grievance shall mean the filing of an official written complaint with the ELC or a Contractor by a Grievant in accordance with the ELC’S Grievance Policy and Procedure in which the Grievant seeks an official resolution and/or response regarding the complaint from the ELC or the Contractor.

13. Grievance Form shall mean an internal ELC-approved form utilized by the ELC for the

documentation and reporting of a Grievance within the ELC.

14. Member(s) shall have the same meaning as it does in the ELC bylaws.

15. School Readiness Programs - The Florida SR Program offers financial assistance to low-income families for early education and care so they can become financially self-sufficient and their young children can be successful in school in the future. The SR program has three specific eligibility requirements: 15.1 Parent(s)/guardian(s) must be working or participating in and educational activity, such

as attending college or trade school at least 20 hours per week or a total of 40 hours per week for a two-parent household.

15.2 Gross Income must be at or below 150 percent of the federal poverty level for family size to enter the program.

15.3 Families must pay a copayment for child care based on income and family size unless waived in accordance with the Child Care and Development Fund (“CCDF”) State Plan.

16. Service Agreement - An agreement for service with a Service Provider that defines established

criteria for the delivery of an Early Care and Education Program that may include an established rate of payment for a specified unit of service.

17. Service Provider shall mean an eligible public school, private school, licensed or licensed-

exempt child care entity that has an agreement with the ELC and/or a Contractor to provide Voluntary Pre-Kindergarten (“VPK”) or School Readiness (“SR”) program services directly to children in Broward County in accordance with Florida Statutes. For purposes of this policy and procedure, the term “Service Provider” shall have the same meaning as the term “Provider” in any statewide agreement(s) for VPK and SR created by the Oficce of Early Learning (“OEL”), or any other governing state agency for the ELC, any applicable federal or Florida statutes, or within any contract or agreement with a third party concerning VPK or SR services.

18. Single Point of Entry (“SPE”) shall mean process established in accordance with Florida

Statues that allows parents to access Child Care Resource and Referral (“CCR&R”) services and to apply for SR and VPK Programs through the family portal. The SPE is the access point for the unified waiting list. If funding is not available, children eligible for the SR program will be placed on the uniform waiting list.

19. Single Statewide Information System – The single statewide information system is a

statewide integrated technology system to provide critical information to early learning ELCs, parents, partners and providers. The anticipated benefits of the single statewide information system include, but may not be limited to, the following – (1) streamlined administrative

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Attachment II.F.

processes for attendance tracking, eligibility processing and provider payments, (2) data sharing opportunities for educators, parents, providers and state agencies and (3) easy online access to child care resources and referral information for early learning programs. The single statewide information system is made up of multiple component units including the core module (currently Enhanced Field System), Family Portal and Provider Portal.

20. Subcontractor shall mean those persons or entities that have a contract with the ELC or a

Contractor and is retained to perform a portion or all of the SR and/or VPK program related services on behalf of the Contractor or ELC under those original contracts. For purposes of this definition, "SP and/or VPK program related work" shall mean services that would not fall under the definition of a “Vendor" such as instructional, client engagement, monitoring, reporting. This definition shall also excluded those person or entities that deliver or perform professional services. For purposes of this definition, “professional services shall mean accounting, finance, audit, legal or licensed healthcare related services.

21. Waiting List (“Uniform Waiting List”) shall mean the list of children whose families are

deemed potentially eligible for financial assistance for child care services in the county and are waiting for said care.

22. Vendor shall means a dealer, distributor, merchant or seller who provides the goods and

services within business operations; provides similar goods or services to many different purchasers; operates in a competitive environment; provides goods or services that are ancillary to the operation of the federal program; and is not subject to compliance requirements of the federal program. For purposes of this policy and procedure, the term “Consultant” shall have the same meaning as the term “Vendor”.

23. Voluntary Pre-kindergarten Education Program (“VPK”) - A free educational program

that prepares 4-year-olds for success in kindergarten and beyond. Children must live in Florida and be four (4) years old on or before September 1st of the current year to be eligible. The program helps children build a strong foundation using educational materials that fit their developmental needs. Private child care centers (including family child care homes), public schools, and specialized instructional service providers may offer VPK. Parent may choose from one of the following programs:

23.1 School-year program – 540 instructional hours. Class size of 20 or fewer students. Instructors must hold a Birth through Five Florida Child Care Professional Credential.

23.2 Summer program – 300 instructional hours. Class Sizes of 12 or fewer students. Instructors must hold a bachelor’s degree.

23.3 Specialized Instructional Services Program – Hours vary by instructional service provided. For children with disabilities who have current individual education plans developed by local school districts.

. PROCEDURE TO SET SLIDING FEE SCALE

• The ELC’s sliding fee scale is set at a level that provides economically disadvantaged families equal access to the care available to families whose income is high enough not to qualify for financial assistance for school readiness services.

• The ELC submits it’s proposed sliding fee scale to the Office of Early Learning for approval on

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Attachment II.F.

an annual basis.

• The Office of Early Learning reviews the sliding fee scale to determine that the scale is reflective of the annually released federal poverty level, has an effective date no later than July 1st of that year, and that parent co-payments do not exceed 10 percent of the family’s income, regardless of the number of children in care.

• The ELC will perform a sampling of different income levels and family size to confirm that the

proposed parent co-payments do not exceed the 10 percent level. If the ELC’s proposed sliding fee scale does exceed 10% percent of family income, the ELC will provide justification of how the sliding fee scale meets the federal requirement that the co-payment be affordable.

• The ELC will submit the sliding fee scale to the Office of Early Learning for approval prior to

implementation of the proposed sliding fee scale.

• A co-payment may be waived on a case-by-case basis for families participating in an at-risk program as defined in Florida Statutes or temporarily waive the copayment for a child whose family experiences a natural disaster or an event that limits the parent’s ability to pay (temporary loss of employment, death of spouse, etc.). The request for the co-payment waiver must be documented on the referral or other written documentation during the initial authorization for care and at each redetermination.

• A co-payment may be temporarily waived on a case-by-case basis for families with income at or below 100 percent of the federal poverty level and whose family experiences a natural disaster or an event that limits a parent’s ability to pay in accordance with Florida Statutes (e.g., incarceration, residential treatment, homelessness, or an emergency situation). The request for the co-payment waiver must be documented in the case file during the initial authorization for care and at each redetermination.

• Fees shall only be waived on a case-by-case basis, based on the purpose of care of the client and

any other extraordinary circumstances. NOTICE OF CHANGES TO CONTRACTOR’S SLIDING FEE SCALE AND FEE WAIVER POLICY, PROTOCOL AND PROCEDURES

The Contractor shall notify the ELC in writing prior to instituting any changes to the Contractor’s Fee Waiver policy, protocols and/or procedures. Any changes made to a Contractor’s Fee Waiver policy, protocols and/or procedures without the approval of the ELC may result in the default or breach under the Contractor’s contract with ELC, as well as penalties imposed by the appropriate governing state agency in accordance with the applicable Florida statute, rules and regulations.

ADOPTION OF THE CONTRACTOR’S FEE WAIVER POLICY, PROTOCOLS AND PROCEDURES BY THE ELC

The Contractor’s policy, protocols and procedures may be adopted by the ELC as part of the ELC’S Fee Waiver Policy and Procedure and submitted to the appropriate governing state agency by the ELC.

Fiscal Policies & Procedures

Early Learning Coalition of Broward County, Inc. Page 1

FIXED ASSETS Authority

Chapter 274, Florida Statute State-Owned Tangible Personal Property Owned by Local Government Florida Administrative Code Rule 69I-73 Tangible Personal Property Owned By Local Government Federal funded tangible personal property must apply all applicable requirements from 45 CFR Part 75 OEL Fiscal Guidance 240.02 Tangible Personal Property Property Control

The Early Learning Coalition of Broward County, Inc. shall establish guidelines and procedures governing the accountability, control, transfer, and ultimate disposal of tangible personal property acquired by the Coalition. The scope of our responsibility insures that these procedures are applicable for all tangible property owned or controlled by the Coalition and apply to all personnel responsible for the accountability, control and safeguarding of this property. Definitions Cannibalized Property This is the combining useable parts, from two

or more assets that don’t operate properly, into one asset (usually computers) to get the benefit of a functioning asset.

Computer Software Computer software programs valued $1,000 or

more.

Custodian Custodian shall be primarily responsible for the supervision, control, and disposition of property in the agency’s custody but may delegate (Custodian delegate) its use and immediate control to a person under their supervision. The Custodian is responsible to ensure all applicable federal and state requirements related to the management of fixed assets are met.

Depreciation Depreciation is an accounting method to

indicate the use or loss of value of property.

Disposal of Property When property has been fully depreciated and



no longer of service to the Coalition, the property will be disposed according to OEL Program Instructions for property purchased with state or federal grant funds.

Fixed Assets Property owned by the Coalition that meets the

criteria of Tangible Property below. Property - Tangible Tangible, movable, personal property of a non

consumable, non expendable nature, with a value of $1,000 or more and which has a normal expected life of one year or more.

Property - Non-Tangible This is property which has the characteristics

of tangible property but is less than $1,000 in value. These items include: VCRs, cameras, printers, software, monitors, etc. that by their nature are physically small in size and subject to conversion to personal use. Such property may be tagged and/or inventoried annually.

Books (excluding those described above in Property-Tangible), films, tapes, disk records, bound periodicals, and maps, although classified as personal property, (objects 5xx) are the responsibility of the person placing the order. This information is expensed when received and is not accounted for as a fixed asset.

Tagging Tagging or marking Coalition property will be

completed by staff. All tangible property and certain intangible property will be tagged for inventory purposes.

Transfer of Property The transfer of Tangible Property between

locations (within the Coalition office, from the Coalition office to other agencies (donations), from contracted agencies to Coalition office, etc.) will be marked and tracked.



Responsibilities and Duties - General • The Finance Department (custodian) is responsible for:

1. Recording original purchases for both the Coalition and Contracted

Agencies 2. Tracking transfer of property internally and externally

3. Assist in ensuring equipment is in good condition 4. Maintaining depreciation records 5. Providing records to auditors for inventory purposes. 6. Arranging and supervising all surplus disposals in compliance with state

regulations. 7. Preparing financial reports

1. Early Learning Coalition of Broward County

Coalition staff will be responsible in assisting with communications between Coalition and the contracted programs. When contracted programs purchase tangible property with Coalition funds, Coalition will track these assets in the fixed asset system until they are fully depreciated.

2. Protection of Coalition Property

1. The protection of Coalition property is incumbent upon all staff. To leave

an office where valuable property is located for any length of time without securing the area invites a theft. It is the responsibility of each department to safeguard its property.

2. Particular attention shall be paid to media equipment such as projectors,

cameras, and tape recorders, etc. which may be used outside of the Coalition office.

3. The Coalition issues special equipment to individual staff for use in their

job such as palm pilots and cellular phones. It is important that staff safeguard these assets.

4. Personnel leaving Coalition employment, who have been issued special

equipment, must return the equipment prior to the last day of employment. Failure to return property may subject their final paycheck to be withheld,



pending a satisfactory explanation.

3. Maintenance Procedure

1. Each employee that is issued equipment such as: laptops, cell phones, cameras, and any other Coalition owned equipment (not explicitly stated) is responsible for the safekeeping of this equipment and ensures that the equipment is protected against damage and unauthorized usage.

2. All Coalition employees are solely held responsible for equipment that is

issued to be by the Coalition. Staff is expected to maintain their equipment in good working orders and to report problems to their supervisor. Staff is expected to treat office equipment with respect and to alert designated staff when equipment malfunctions. All shared equipment has a sign posted of whom to contact in the event of malfunction.

3. Staff has access to share equipment such as printers, fax machines and

copiers. These shared resources are treated with care. Prior to using this equipment staff should request that the Executive Assistant show them how to utilize them properly. Any malfunctions or problems should be immediately reported to the Receptionist or the Executive Assistant.

4. All supervisory personnel are alerted of personnel not taking care of the

equipment they have been assigned; if the violations continue or are serious the supervisor must inform the Finance Department to seek reimbursement for damaged equipment.

General Policies and Procedures 1. Property Acquisitions

a. Bonus: Property, which is acquired as a bonus sales promotion (received at no charge), shall be recorded in the fixed asset system at its fair market value.

b. Donations: Property, which is acquired by donation, shall be recorded in

the fixed asset system at its fair market value. c. Cannibalized: Equipment that is assembled from parts or basic materials

from other computers or tangible property must be recorded in the fixed asset system. The finished equipment will be accounted for in the same manner as any other fixed asset. The equipment will be assigned a property number and will be listed in the fixed asset system.

2. Purchase



a. Coalition Operating funds are used for the purchase of tangible property

for running the organization. The object on the purchase order identifies the fixed asset and the Finance Department records all necessary information regarding the tangible property in the fixed asset system. In addition, the Finance Department will also record all necessary information for certain non-tangible equipment that needs to be maintained in the fixed asset system.

b. Coalition Program funds are used by contracted agencies to purchase

tangible property for running their program. The contracted agency is required to maintain a fixed asset system and submit annual inventory reports to the Coalition.

Tangible property purchased by contracted agencies is intended for

Coalition funded programs. Should a program be discontinued, all tangible property purchased with Coalition funds is considered to be owned by the Coalition and will be returned for use by another funded program. The contracted agency must initiate return of such tangible property to the Contract Manager.

c. The initial purchase of accessory parts, additions to equipment, freight and

installation costs are also part of the equipment cost per Generally Accepted Accounting Principles (GAAP).

d. Replacement parts, repairs, and service contracts are items of expense

and are not included in the cost of the original equipment. e. Tangible property shall not be purchased on a Blanket Purchase Order. f. If assets are purchased with federal dollars, the Coalition will follow all

federal requirements in accordance with established federal guidelines.

3. Use of Property

a. Equipment must be used by the Coalition in the programs or projects for which it was acquired as long as needed, whether or not the project or program continues to be supported by the Federal award, and the Coalition must not encumber the property without prior approval of the Office of Early Learning. When no longer needed for the original program or project, the equipment may be used in other activities supported by the HHS awarding agency, in the following order of priority:

1. Activities under a Federal award from the Office of Early Learning

which funded the original program or project, then



2. Activities under Federal awards from other HHS awarding agencies.

This includes consolidated equipment for information technology systems.

b. Equipment is used for funding programs and projects as long as needed:

1. If there is extra capacity available, use the equipment for other

partnering programs and projects; 2. If used for other programs/projects any related usage fess must equal

those charged by other private companies for the same equipment; and

3. If new equipment is needed, current equipment may be sold or used

for trade-in negotiations to offset newer equipment cost (with prior approval by OEL).

4. Maintenance of Property Records

Each property record shall include the following information (45 CFR Part 75.320(d).

1. Identification number.

2. Description of item or items.

3. Physical location (the city, county, address or building name, and room

number therein).

4. Name of custodian with assigned responsibility for the item.

5. In the case of a property group, the number and description of the

component items comprising the group.

6. Name, make or manufacturer if applicable.

7. Year and/or model(s) if applicable.

8. Manufacturer’s serial number(s) if any, and if an automobile, vehicle

identification number (VIN) and title certificate number if applicable.

9. Date acquired.

10. Source of funding for the property, the percentage of federal participation

and the federal award identification number (FAIN).



11. Cost or value at the date of acquisition for the item or the identified

component parts thereof

12. Method of acquisition and, for purchased items, the voucher and check or

warrant number.

13. Date the item was last physically inventoried and the condition of the item

at that date

5. Property Relocation/Transfer Property which is to be transferred to or from another agency for any reason

shall be reported to the Accounting Department so that the determination can be made as to the Coalition’s continued responsibility for the property and the fixed asset system can be updated with the information. The Master Inventory List must be updated to include the new physical location.

6. Property Trade-Ins

a. All requests for property trade-in must be approved by the Chief Executive Officer.

b. If approved, the Chief Executive Officer will evaluate and handle trade-in

with vendors. The Finance Department will update financial system fixed asset system as necessary.

c. Coalition tags/markings must be removed from the property before it is

shipped to the vendor. 7. Cannibalization

a. The description of the property, including location and tag/mark number, its current condition, and the reasons for cannibalization shall be provided to the Finance Department.

b. The Finance Department will determine the value and life of the

cannibalized equipment, record information in the financial system fixed asset subcomponent and update records for all equipment used in the cannibalization process.

8. Replacement of Stolen Property

When property is missing, and theft is suspected:



1. A police report must be filed.

2. The Chief Executive Officer or officially designated staff and/or Board officer will report the loss to the insurance company with all information pertaining to the property, including the police report.

3. If the insurance covers the loss, a purchase order will be issued for

replacement property when the insurance check is received from the insurance company.

4. If the Coalition must sustain the loss, either in part (the insurance check is

less than the cost of replacement property) or in full (insurance does accept the loss as theft), the property may only be replaced by going through all approval steps required in the Purchasing Policy and Procedures.

8. Personal Use of Coalition Property

1. Property may be used off site only if such use will further the mission and goals of the Coalition. Such removal shall be authorized by the custodian or officially designated staff and/or Board officer.

2. An Equipment Checkout Authorization form (See Exhibit H) will be

completed and kept on file with the office assistant. The periods of personal use should be limited, i.e. weekends, or working from home during short-term family illness, or limited personal physical handicaps.

3. If property is lost or stolen while in an employee’s home or car:

a. Notify the local police. b. The user of the property shall provide a copy of the police report to

their insurance company; and a memorandum of the theft and a copy of the police report to the Chief Executive Officer.

9. Meeting Use

Coalition employees using equipment on site or off-site for meetings are responsible for the safeguarding of the equipment and related accessories such as projectors, tape recorders, etc.; and for returning the equipment to its original Coalition location at the earliest opportunity after the meeting. The employee may be personally responsible for any lost items or equipment.

10. Surplus Property /Disposition



1. Once it is determined by the custodian that tangible property is obsolete,

inoperative, unserviceable, and that the continued use is uneconomical or inefficient, or serves no useful function to the organizational activity, the tangible property will be placed on the surplus list.

2. The custodian disposing the asset will need to complete a Surplus

Property form (See Exhibit I). This form states the reason the asset should be surplus, the manner of the disposition, the date, and is approved by the Chief Executive Officer.

3. The Coalition will follow established purchasing procedures to replace any

necessary equipment. The Chief Financial officer will make all necessary adjustments to the fixed asset system.

4. The Coalition shall request permission from the OEL or other funding source to dispose of non-expendable personal property.

5. Once disposal permission is received, surplus property will be certified then disposed in according to OEL instruction which includes indicating the value and condition of the property.

6. Items of equipment with a current value of $5,000 or less may be retained, sold or otherwise disposed of with no further obligation to the Office of Early Learning.

7. If the Office of Early Learning fails to provide requested disposition

instructions within 120 days, items of equipment with a current value in excess of $5,000 may be retained by the Coalition or sold. The OEL is entitled to an amount calculated by multiplying the current market value or proceeds from sale by the OEL's percentage of participation in the cost of the original purchase. If the equipment is sold, the OEL may permit the Coalition to deduct and retain from the Federal share $500 or ten percent of the proceeds, whichever is less, for its selling and handling expenses.

8. The Coalition may transfer title to the property to the Federal Government

or to an eligible third party provided that, in such cases, the Coalition must be entitled to compensation for its attributable percentage of the current value of the property.

9. In cases where a Coalition fails to take appropriate disposition actions, the

OEL may direct the Coalition to take disposition actions. 10. Surplus property will be placed on a list to be donated to various not-for-

profit or community organizations. Periodically as equipment is identified,



the Coalition will send out a notice to Service Providers briefly describing the surplus equipment. If interested, they can complete an application and it will be awarded based on need and on a first-come-first serve basis.

11. All tangible property shall have property tag numbers removed prior to

final disposition, as well as removed from the fixed asset system.

11. Depreciation and Financial Reporting

1. The Finance Department will prepare all fixed asset schedules related to financial reporting. Depreciation method will be straight line based on the following timelines: a. Computers, Software and related equipment 3 years b. Furniture and office equipment 5 years

12. Recording actual depreciation expense will be on a monthly basis and

reflected in the financial statements in accordance with GAAP.

Note: The Coalition is not permitted to purchase, construct or make permanent improvements of any building or facility. Therefore, building and leasehold improvements are not applicable for discussion in this manual.

13. Property Inventories

1. Scheduled yearly inventories of all Coalition property shall be conducted during the year-end closing routine by Coalition staff (the designated custodian). A list from the Finance Department’s fixed asset system containing tag number, description, assigned location, purchase order number, cost, date acquired and acquired cost will be provided.

2. Unscheduled inventory verifications may be made by State or external

Auditors. The inventory may be of the total listing or a spot check of a certain category of equipment, such as computers, etc.

3. Each custodian shall ensure that a complete physical inventory of all

property under the control of the custodian or custodian’s delegate is taken whenever there is a change of custodian or custodian’s delegate.

4. The custodian's delegate shall not personally inventory items for which

they are responsible.

Draft UWL Policy – Requires Approval from BRHPC Executive Committee Revised 2/26/16 1

Broward Regional Health Planning Council Policies and Procedures

TITLE OF POLICY: Unified Waitlist for School Readiness

PURPOSE: The purpose is to establish a policy for the Unified Wait List implementation for prospective families applying for early learning services when funding for slots are not available in adherence with(s. 1002.85(2)(c)2., F.S., and Rule 6M-4.300,F.A.C.).

Policies and Procedures Policy:

(1) BRHPC will utilize a unified wait list, which will be a management tool for filling available child care slots. This wait list will be kept on the OEL Family Portal software. Procedures for its use follow in this guide.

(2) The waiting list procedure shall consist of: (a) A preliminary screening for eligibility to determine whether or not a family is

potentially eligible for services. The preliminary screening shall include, but need not be limited to, the client’s statement of income, family size, children requiring care and their ages, and type of care requested.

(b) Placement of eligible children on the waiting list will include the child’s legal name, age, probable eligibility category, and type of care requested.

(c) Removal of a child’s name from the waiting list upon authorization for placement. (d) Validation of each name on the waiting list every six months by response to letter,

by phone, email or in person. Notification of such validation must give the parent a 30 days to contact the party responsible (BRHPC or 2-1-1 Broward) for validating the waiting list to provide updated information necessary to remain on the waiting list. Names will be removed from the waiting list for failure to comply with the request for information within the specified timeframe including noncompliance by failing to keep a current address and other contact information on file. Additional notes on validation follow the Waitlist Procedures.

(3) An unborn child shall not be eligible for the waiting list. (4) Actual certification of eligibility will be conducted prior to authorization for placement,

which will be based on available funding and capacity. Wait list priority –is based on the following: Section 1002.87 (1), F.S., lists the following nine priorities: Priority 1 – Children younger than age 13 whose parents receive temporary cash assistance and are subject to federal work requirements.


Priority 2 – At-risk children younger than age 9. Priority 3 – Economically disadvantaged children until eligible to enter kindergarten. Their older siblings up to the age they are eligible to enter 6th grade may also be served. Priority 4 – Children from birth to kindergarten whose parents are transitioning from the temporary cash assistance work program to employment. Priority 5 – At-risk children who are at least age 9 but younger than 13. Those with siblings in priority groups 1-3 are higher priority than other children ages 9-13 in this priority group. Priority 6 – Economically disadvantaged children younger than 13. Priority in this category is given to children who have a younger sibling in the School Readiness Program under priority 3. Priority 7 – Children younger than 13 whose parents are transitioning from the temporary cash assistance work program to employment. Priority 8 – Children who have special needs and current individual educational plans from age 3 until they are eligible to enter kindergarten. Priority 9 – Children concurrently enrolled in the federal Head Start Program and VPK, regardless of priorities 1-4.

General Procedures:

1. The OEL Family Portal is used for the management of the UWL. As such, parents must enter their child(ren) into the system to be placed on the UWL. This policy and procedure requires placing eligible child(ren) on the wait list by the child’s legal name, age, probable eligibility category and type of service requested.

2. The BRHPC and 2-1-1 Broward Waitlist staff will review each new application to the UWL

within ten (10) days to determine the initial documents, such as income information or adult education enrollment or disability forms, are uploaded and a preliminary review of the application on the Family Portal deems them eligible to remain on the Waiting List.

3. If the family is not eligible to be placed on the waitlist, 2-1-1 Broward will offer CCRR

services, as appropriate. 4. In determining household size, all children in the household are listed, even if the family

is not applying for services for each child 5. Once an application is initially reviewed, the family status on the Family Portal will be

changed from “Submitted” to “Coalition Reviewing”. Once the initial documents, such as income, adult education enrollment or disability forms, are uploaded and a preliminary review of the application on the Family Portal deems them eligible to remain on the Waiting List then the status is changed from “Coalition Reviewing” to “Active”.


6. Every six (6) months of the date of their initial entry onto the UWL, parent/guardian will be

provided a 30 day notice to update information in writing by letter or email, so they may remain “Active” on the UWL. If a parent does not update their information within 30 days of the notification, they will be removed from the UWL.

7. The notification gives the parent a specific timeframe to contact BRHPC QA or 2-1-1

Broward Waitlist Staff to provide updated information necessary to remain on the wait list. BRHPC or 2-1-1 Broward Waitlist Staff will remove names from the wait list for failure to comply with the information request within the specified time frame or if, upon validation, a purpose for care no longer exists.

Moving Children into School Readiness Services from the Waitlist

1. The QA Auditor will notify the President & CEO or designee when funding allows for enrollments along with the enrollment goals by Broward ELC’s enrollment and budget.

2. The President & CEO or designee will then notify the Eligibility Manager of the enrollment goals.

3. The Eligibility Manager, in partnership with the QA Auditor and 2-1-1 Broward, will run a Waitlist Report to determine the order in which children will be enrolled.

4. The reports are then sorted by eligibility group, date of waitlist placement, and parent/guardian name.

5. The report is then reviewed to determine which families only have school-age children and which families have school-age children who also has non-school-age siblings on the waitlist and sorted accordingly.

6. Once the reports are sorted, open enrollment letters and/or emails are sent to the number of predetermined families (set by goal of President/CEO or designee).

7. Priority of the enrollments is set by the earliest date of waitlist placement, then by non-school age children and non-school-age children with school-age siblings. Once all non-school-age children and non-school-age children with school-age siblings have been enrolled school age children without younger siblings will be enrolled in accordance with Section 1002.87 (1), F.S, This process will continue until the budget and enrollment goals have been met.

Before a child can be moved into services from the waitlist, BRHPC staff must make two (2) contact attempts, and a child cannot be removed prior to 30 days from the first date of contact. If funds are available, a coalition shall enroll eligible children, including those from its wait list, according to the eligibility priorities in s. 1002.87(1), F.S., (s.1002.87(3), F.S.). 1. During periods of enrollment from the waitlist, families who are selected for enrollment

will be contacted by mail, email, or phone in accordance with the 9 priorities listed earlier in this policy.

2. Notes on the contact attempts should be made on the SPE/UWL Manage Case screen under Contact Client. Be sure to mark Methods of Attempt.

3. Include the details of what was communicated in history notes. For example,” Mailed WL letter” or “Mailed available funding letter”. If the letter is returned, input this information as well with the reason. Follow up with a phone call to the parent.


A child should be removed from the waitlist if 1. 2 contact attempts have been made 2. The parent does not respond to any of the contact attempts 3. The family is deemed ineligible for services 4. The child is enrolled (“being served”) To remove a child from the UWL:

1. Using the Family Portal, BRHPC QA or 2-1-1 Broward Waitlist Staff will “terminate” the child from the UWL and then change the status from “Active” to “Inactive”.

When to Redetermine a Child on the Waitlist Children are redetermined for the waitlist at intervals no longer than 6 months. Every month, waitlist update letters or emails are mailed by the BRHPC QA or 2-1-1 Waitlist Staff to be redetermined in the following month. . If the BRHPC QA or 2-1-1 Waitlist Staff does not receive a response from the family by given due date. If no response comes from the family prior to the deadline the child should be removed from the waitlist. Records will be kept of the families that were contacted each month to re-verify UWL information. Each family will receive requests for redetermination at minimum every six months.

Broward Regional Health Planning Council, Inc. Revised, February 16, 2016 P a g e 1 | 9 Pending Review by BRHPC Executive Committee

Broward Regional Health Planning Council Policies and Procedures

TITLE OF POLICY: Tangible Personal Property PURPOSE: The policy has been developed to ensure the Broward Regional Health Planning Council (BRHPC) complies with the requirements set forth in Florida statutes, Florida Administrative Codes, federal regulations and Florida’s Office of Early Learning guidance. It includes requirements set forth in Chapter 69I-73, FAC, Chapter 274, F.S., and 45 CFR Part 75 It is designed to ensure sound safeguards are in place to protect Coalition property. Tangible personal property means fixtures and other property of a non-consumable nature and commonly referred to as fixed assets. This policy refers to tangible personal property having an acquisition cost of $1,000 or more and a useful life of one year or more. It also applies to donated furniture and equipment that meet the appropriate thresholds.

POLICY: It is the policy of BRHPC to identify and manage tangible personal property and to align its policies with the requirements stipulated in applicable federal regulations, state statute and to communicate this information to the appropriate governing board and staff.

PROCEDURE: This procedure affects:

1. Tangible personal property purchased with grant funds are expensed at the time of purchase and capitalized at year-end.

2. Tangible personal property purchased solely with state funds (e.g. Voluntary Pre-Kindergarten) must apply all applicable requirements of Chapter 274, F.S. and Chapter 69I-73, FAC. Tangible personal property purchased solely with federal funds (e.g. School Readiness) must apply all applicable requirements of 45 CFR Part 75, Chapter 274, F.S., and Chapter 69I-73, FAC governing property management. When funding is combined for the purchase of tangible personal property, the more restrictive requirements apply.

Definition of Custodian The President and CEO is the custodian as it is the person entitled to the lawful custody of the tangible personal property. The custodian is responsible to ensure all applicable federal and state requirements related to the management of tangible personal property are met.


The custodian delegate is the Director of Finance and is the person acting under the custodian’s supervision to whom the custodian has delegated property custody and from whom the custodian receives custody receipts. Inventory of tangible personal property must be conducted once per year and whenever there is a change in custodian or custodian’s delegate. The custodian or custodian’s delegate shall not personally inventory items for which they are responsible as per [Chapter 69I-73.006(5), FAC, Inventory of property]. The Director of Information Technology (IT), IT Consultant, or designee will be responsible for using these policies to inventory any property items for which the custodian or custodian’s delegate are responsible.

Safeguarding and Inventorying of Property The custodian and/or custodian’s delegate shall maintain a written Master Inventory List of all BRHPC tangible property. The listing separates the equipment meeting the State required definition of inventory property and equipment from lesser items. All tangible property shall be identified/tagged using a pre-numbered metal identification tag and shall be located on the property where it can be clearly identified. The location of the tag must not mar the appearance of the item, thereby reducing the value. The Master Inventory List shall be updated at the time the property is tagged or within thirty days of delivery, whichever occurs first. Related individual items, which constitute a single function, may be designated as a property group. Examples of property items subject to group accountability include, but are not limited to, modular furniture, computer components and similar items. All property group items, the total cost of which is equal to or greater than $1,000 shall be inventoried under this rule. 1. At a minimum, property records must include:

a. Date Inventoried by BRHPC b. Assigned unique identification number c. A description of the purchased property d. The physical location where the property is located (city, county, address or

building name and the room number therein) e. The name of the custodian with assigned responsibility for the item f. Source of funding for the property, including when applicable the Federal Award

identification number (FAIN) as noted in 45 CFR Part 75.320(d), Management requirements, Grant or Contract Number

g. Percentage of Federal participation h. Use of equipment; i. Acquisition method, for purchased items, the voucher and check or warrant

number j. Date of acquisition


k. In the case of a property group, the number and description of the component items comprising the group

l. Name, make or manufacturer, if applicable m. Year and/or model, if applicable n. Manufacturer’s serial number, if applicable o. Cost of value at the date of acquisition for the item or the identified component

parts thereof p. Date the property item was last physically inventoried and the condition of the item

at that date using the appropriate condition code as described below:

1. (E) Excellent: The item is in excellent serviceable condition 2. (G) Good: The item is in reusable and serviceable condition 3. (F) Fair: The item is worn but is in reusable condition and can be cleaned,

polished and placed back in use with minimum repair or maintenance 4. (P) Poor: The item is very worn, old or obsolete and requires major

repairs before use. 5. (S) Scrap: The item is not usable by the BRHPC. The item is obsolete or

non-repairable and may present a health or safety hazard.

q. If items were disposed, the items contain the information prescribed in Rule 69I-73.005, F.A.C. and also required under 45 CFR Part 75.3(f)(1)

r. Funding source used to purchase the property, including the award number, required under 45 CFR Part 75.32(f)(1)

s. Whether the title vests in the recipient or the Federal government, required under 45 CFR Part 75.320(f)(1)

t. Percentage of federal participation in the cost of the property, required under 45 CFR Part 75.320(f)(1)

u. Date of the inventory count v. Signature of the employee or other individual attesting to the existence of the item.

Change of Custodian and Custodian’s Delegate Inventorying A complete physical inventory of property will be conducted whenever there is a change of custodian and custodian’s delegate [Chapter 69I-73.006(1), FAC, Inventory of property]. The custodian or custodian’s delegate shall not personally inventory items for which they are responsible as per [Chapter 69I-73.006(5), FAC, Inventory of property]. The Director of Information Technology (IT), IT Consultant, or designee will be responsible for using these policies to inventory any property items for which the custodian or custodian’s delegate are responsible. Tagging/Inventorying of Donated Property Items donated to the BRHPC will be assigned a value when possible. Items determined to have a useful life of one year or more are inventoried in the same manner as those purchased with grant funding. Maintenance of Property The custodian assigns BRHPC personnel the responsibility of safeguarding the tangible personal property under their department against loss or damage and to perform normal


routine maintenance on a timely basis. As noted in 45 CFR Part 75.320(d)(4), Management requirements, BRHPC ensures adequate maintenance procedures are in place to keep property in good working condition. The following are minimum objectives and processes:

1. Keep each asset in good (working) condition for the services they support; 2. Prevent service delivery interruptions or service quality risks; 3. Minimize risks to employee/customer safety and occupational health and safety; and 4. Ensure long-term service performance.

The BRHPC’s maintenance management processes and related reporting documents include:

1. Internal information on the condition, suitability and capacity of assets; 2. Reporting on asset-related risks and strategies in place to mitigate them; and 3. Establishing annual and long-term maintenance plans for all equipment items

purchased with SR and VPK funds. The maintenance activities processes by which these are achieved include:

1. These responsible individuals must ensure that the property is maintained and

repaired by qualified personnel or returned to the manufacturer when repairs are required.

2. Records must be maintained documenting normal and routine preventative

maintenance (i.e. lubrication, cleaning, calibration, and regularly scheduled inspections.) The maintenance records should include the date, description of the maintenance performed, details of inspections, who performed the maintenance of inspection, deficiencies discovered, and the corrective action taken.

3. The Director of Information Technology (IT), IT Consultant, or designee is responsible for property maintenance of all computer hardware. Hardware issues are handled on-site by designated staff as needed with the support of the Director of IT or IT Consultant as necessary.

4. The Director of IT, IT Consultant or designee is responsible for handling system backups of all computers and servers. The most recent and/or appropriate versions of anti-virus, PC cleaners and anti-malware software to prevent computer viruses shall be set up.

5. Software updates are installed as they become available. Disclosure Related to Use of Property As per 45 CFR Part 75.320(c), use of equipment, the following disclosures are made:

1. The equipment will be used by the funding program/project as long as needed; 2. If there’s extra capacity available, the equipment may be used for other partnering

programs/projects;


3. If used for other programs/projects any related usage fees must equal those charged by other private companies for the same equipment; and

4. If new equipment is needed, current equipment may be sold or used for trade-in negotiations to offset newer equipment costs (subject to OEL prior approval).

Internal Control Systems for Tangible Property BRHPC uses internal controls including, policies and procedures, risk assessments, approvals, authorizations, segregation of duties, security, and inventory monitoring to ensure the proper use and safeguarding of equipment and tangible property. All employees have these items detailed at the time of employment, reiterated throughout the year, and each manager, supervisor and director ensures staff members are made aware of any changes in policies and procedures. The reporting of damaged, lost or stolen equipment is mandatory and is to follow the chain of command from employee to the supervisor, director and custodian or custodian delegate. Any loss, damage or theft shall be investigated and its determination documented and reported to ELC and OEL, as required, by the custodian or custodian delegate. This will be done in accordance to 45 CFR Part 75.320(d)(3), Management requirements Lost or Stolen Property Upon completion of a physical inventory or other discovery, the custodian or custodian’s delegate must reconcile inventory records as appropriate. This includes comparing the data listed on the inventory forms with the individual property records. The custodian or custodian’s delegate must investigate noted differences such as location, condition and staff assignment and correct as appropriate. Alternatively, the custodian or custodian’s delegate must relocate items to its assigned location and to the assigned staff in the individual property record. The custodian or custodian’s delegate is responsible for the timely and accurate reporting of all lost or stolen property to the Chief Executive Officer and, if necessary, the Board Chair. Upon discovery of missing property, the custodian or custodian’s delegate will complete the Notification of Missing Property Form, conduct a search and investigation to determine the location of the missing property, and the reason, if any, for its disappearance or to secure evidence of wrongdoing. Such evidence shall immediately be reported to the appropriate law enforcement agency. A legible copy of the police report must then be obtained from the local law enforcement agency. If an item has been reported stolen, the custodian or custodian’s delegate must submit a completed copy of the Notification of Missing Property Form, indicate property as stolen, attach a legible copy of the police report and submit this information to the Chief Executive Officer, the Board Chair and their Florida Office of Early Learning (OEL) Administration Analyst. The stolen property will be removed from the property inventory. If an item has been reported lost or missing, the custodian or custodian’s delegate submits the completed Notification of Missing Property Form, indicating the property as lost, and submits the form to the Chief Executive Officer. If items that have been


reported as lost or missing have not been recovered after six months, the custodian or custodian’s delegate must send a memorandum to the Chief Executive Officer stating that the items have remained missing after six months and will now be removed from the property inventory. This control system of inventory includes that any loss, damage or theft shall be investigated in accordance to 45 CFR Part 75.320(d)(3), Management requirements

Surplus or Excess Property The custodian or custodian’s delegate is responsible for the disposal of surplus or excess property. No property shall be disposed without the authorization of the Chief Executive Officer and the applicable funding source against which the asset was originally charged. Surplus or excess property includes any property that is no longer needed or required by the BRHPC or contracted service provider as approved by the BRHPC or any property that is obsolete, or the continued use of which is not economical or efficient. Surplus or excess property does not include trash, old forms, miscellaneous parts and pieces of old office supplies.

The BRHPC has the discretion to classify as surplus any of its property, which has not otherwise been lawfully disposed of. Within the reasonable exercise of its discretion and after considering what is best for the BRHPC and based upon the current condition of the inventory item, an item may be placed on the Surplus Property Form. The Surplus Property Form will list all surplus property that is in excellent, good, fair and poor condition. Items in poor condition will be available for parts as needed. The BRHPC will disseminate the Surplus Property Form to OEL and other BRHPCs to offer them the first opportunity to acquire property they may need. This list will be available for 10 business days from the original date of dissemination. After this date the surplus property will be made available for other forms of disposition upon approval from OEL. Disposition of Property Disposition is viewed as the final arrangement of removing property from the Master Property Inventory List [45 CFR Part 75.320(e)(2), Disposition]. Property in excess of $5,000 Upon written approval from OEL, the property list will be presented to the Board of Directors for approval for disposition. This approval must be recorded within the board minutes. Items will be disposed of in accordance with Chapter 274 F.S. and Chapter 69I-73.005 FAC. At the time that an item is deemed obsolete, the use is uneconomical or inefficient, or it serves no useful function it can be classified as surplus inventory. At the time of disposition, the items will be removed from the Master Property Inventory and placed on the Disposed of Inventory List. This list will include the following information: 1. Date of disposition


2. Authority for disposition (Authority for the disposal of property must be recorded in the minutes of the governing board.) 3. Manner of disposition 4. Identity of the employee witnessing the disposition 5. Any related transactions (receipt of sale or trade-in) 6. Method of disposition

In the event a non-expendable asset is sold, scrapped, donated or stolen, adjustments need to be made to the Master Property Inventory Form. If the property is being replaced, the BRHPC will use the expiring property as a trade-in or sell the property and use the proceeds to apply to the new property whenever it is possible. When property is sold, every effort will be made to obtain a fair market price for the item. In the event this is not possible, the item will be sold to the highest bidder, assuming approval has been given by the funding source. Property in excess of $1,000 and less than $5,000 At the time that an item is deemed obsolete, the use is uneconomical or inefficient, or it serves no useful function it can be classified as surplus inventory. At the time of disposition, the items will be removed from the Master Property Inventory and placed on the Disposed of Inventory List. In the event a non-expendable asset is sold, scrapped, donated or stolen, adjustments need to be made to the Master Property Inventory Form. If the property is being replaced, the BRHPC will use the expiring property as a trade-in or sell the property and use the proceeds to apply to the new property whenever it is possible. When property is sold, every effort will be made to obtain a fair market price for the item. In the event this is not possible, the item will be sold to the highest bidder, assuming approval has been given by the funding source. The BRHPC will maintain a record of disposition of property to include the following information:

a. Date of disposition b. Authority of disposition c. Manner of disposition

i. Sold ii. Donated iii. Transferred iv. Cannibalized v. Scrapped vi. Destroyed vii. Traded

d. Identity of the employee(s) witnessing the disposition if cannibalized, scrapped or destroyed

e. For items disposed of, a notation identifying any related transactions (receipt for the sale of the item, insurance recovery, trade-in, etc.)


f. For property identified as surplus, reference to documentation evidencing that the BRHPC disposed of such property in the manner Chapter 274.05 or 274.06, F.S. requires.

Property less than $1,000 Items will be disposed of in accordance with Chapter 274 F.S. and Chapter 69I-73.005 FAC. At the time that an item with value of less than $1,000 is deemed obsolete, the use is uneconomical or inefficient, or it serves no useful function BRHPC may use its discretion on the disposal of such items based upon the current condition. Priority of Property Disposition Items will be disposed of in accordance with Chapter 274 F.S. and Chapter 69I-73.005 FAC. At the time that an item is deemed obsolete, the use is uneconomical or inefficient, or it serves no useful function it can be classified as surplus inventory. This surplus inventory will need to be offered to all other coalitions. When property purchased with funds from federal grants is no longer needed for its original project or program, the custodian or custodian’s delegate must use the connection with its other federally-sponsored activities, if any, in the following order of priority:

a. Programs, projects or activities the Health and Human Services (HHS) awarding agency sponsors

b. Programs, projects, or activities other HHS awarding agencies sponsor c. Programs, projects, or activities other federal agencies sponsor

For all other property, the BRHPC may use its discretion on the disposal of such items based upon the current condition. Transferring of Property The custodian or custodian’s delegate is responsible for the transfer of BRHPC property.

Transfers of property from one office to another or from one location to another within the same BRHPC will be properly documented and property records will be subsequently adjusted to reflect these transfers. The custodian or custodian’s delegate must update the new physical location on the Master Property Inventory List and the Property Tag Assignment Form. The custodian or custodian’s delegate must transfer the individual property record for each item upon disposition. The custodian or custodian’s delegate must maintain these records for five years after disposition. Depreciation/Amortization of Assets Capital assets are defined as items with a purchase price of $5,000 or more per unit with a useful life of one year or more.


Assets purchased are expensed to the applicable funding source and are not capitalized to the balance sheet at time of purchase. Depreciation is recorded and adjustments to accumulated depreciation for all assets are made annually for appropriate allocation of costs. References • 45 CFR Part 75 • OMB Circular A-110 (2CFR 215.30-.37) • OMB Circular A-122 • Chapter 274, F.S. • Chapter 69I-72, F.A.C. • Chapter 69I-73, F.A.C. • OEL Fiscal Guidance 240.02 (OEL-FG-0004-12) Related Forms • Master Property Inventory Form • Notification of Missing Property Form • Surplus Property Form • Surplus Property Disposal Affidavit • Depreciation Schedule

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