INLAND REGIONAL CENTER SPECIAL CONTRACT LANGUAGE (JANUARY 2011) 1. BOARD FISCAL MANAGEMENT, OVERSIGHT OF CONTRACTOR AND STEWARDSHIP OF PUBLIC DOLLARS

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1 INLAND REGIONAL CENTER SPECIAL CONTRACT LANGUAGE (JANUARY 2011) 1. BOARD FISCAL MANAGEMENT, OVERSIGHT OF CONTRACTOR AND STEWARDSHIP OF PUBLIC DOLLARS C. Contractor shall conduct an analysis and accounting of all purchase of service funds used for start-up of new programs not approved in its community placement plan from fiscal year to present. The accounting is to include the amount expended, the recipient of the funding, the purpose of the funding and the date the funding was awarded, and must be submitted to. the State by March 31, 2011.

Contractor shall conduct an analysis and accounting of all purchase of service funds used for start-up of new programs not approved in its

2 INLAND REGIONAL CENTER SPECIAL CONTRACT LANGUAGE (January 2011) Board Fiscal Management, Oversight of Contractor and Stewardship of Public Dollars RESPONSE TO DDS OVERSIGHT REVIEW FISCAL OVERSIGHT- ITEM C Question C relates to an analysis and accounting for all POS funds used for start-up of new programs not approved in CPP from to present. OVERVIEW - The analysis was initiated by generating a UFS report which selected all payments made for service code 999 (Start-up) for authorizations from FY to present. The query included all payments made for service code 999, and included those with sub-codes CPP and CPPST, which designate the service is part of the CPP allocation. The report is labeled Exhibit A-Summary of All Start-Up Payments. Copies of other worksheets are also enclosed. They are: Exhibit B-Residential Development Projects, Completed or in Progress (from DDS) Exhibit C-IRC CPP Plan & Allocation Amount Exhibit D-Payments not listed on DDS worksheet Exhibit E-Start-up Project CPP Plans (FY 02-3 through FY 10-11) Exhibit F-Start-up Payments not expensed as CPP Exhibit G-Letter from DDS dated RE: $3 Million Startup Funding Exhibit B is a copy of the spreadsheet sent by DDS. Although the report is similar to the original worksheet sent by DDS, it has been modified in order to promote reconciliation. The approved projects for FY through FY were added to the original worksheet. Also, the column named Year 1-Expended Amounts was changed to Amount Paid by IRC and columns Year 2-Expended Amounts and Year 3-Expended Amounts, were deleted from the worksheet. All expenditures made are shown in the column now named Amount Paid by IRC. A few of the column widths were reduced to better display referenced information. Exhibit B was further modified to display in three sections; regular CPP, S-IP SCIHLP, and IPOC- Integrated Project-Other Center. Each section has totals, with a total for the whole worksheet at the bottom. In addition, the Authorization Number under which payments were made was noted for reference. It was noted during the reconciliation process that Exhibit B originally contained only residential projects. Other approved projects, such as Day Programs, Training Services, Transportation, etc. were added for FY through FY IRC did have a paper copy of the approved CPP Plan, which included amounts for projects other than residential. These were scanned, and are included as Exhibit E. Board Fiscal Management, Oversight of Contractor and Stewardship of Public Dollars (Item 1c)

OVERVIEW - The analysis was initiated by generating a UFS report which selected all payments made for service code 999 (Start-up) for authorizations from FY 2002-03 to present.

3 Exhibit C contains a worksheet which summarizes all of the paper CPP plans, including those on the Residential CPP Plan, Exhibit B. The dollar amount IRC received as a contract amendment allocating CPP funds is also included on the exhibit. Exhibit A-Summary of All Start-Up Payments includes a reference number in the column on the far right side. This is a reference number to where the project appears on Exhibit A. The reference number includes the Project Number, followed by the fiscal year it appears in, e.g , means that the payment refers to Project #3 in FY Exhibit D-Payments Not Listed on DDS Worksheet is used to reference non-residential CPP projects. Because Exhibit A included only approved residential development, Exhibit D is used to refer to CPP payments for non-residential start up funds. The non-residential projects were numbered on Exhibit C and then referenced in a similar fashion to those on Exhibit A. The difference is that a letter designation was assigned for the project, instead of a number. For example, A-0607, indicates a reference to Exhibit D-Payments Not Listed on DDS Worksheet. The majority of payments on Exhibit A-Summary of All Start-Up payments were matched as closely as possible to Exhibit B or Exhibit C according to the FY, project description, and dollar amounts. Not all were matched, and IRC has not yet been billed for several projects. Not all of the dollar amounts match exactly either. In some examples, payments were less than the full amount approved, others were seemingly over the approved amount for the project on the CPP Plan. It appears as though the balance forwards from projects with unexpended funds may not have been moved to subsequent years and other approved changes in the projects were not clearly documented in the CPP Plans. Exhibit F shows a payment which was made for the start-up service code 999, but not designated as part of the CPP Plan. This is the only instance IRC was able to identify where start up funds were used for a project that was not CPP. Funds were allocated for start up to Regional Centers for the specific purpose of developing integrated work or day programs. A letter from DDS documenting the purpose of these funds is included in the information we are forwarding (Exhibit G). There was $3,000,000 available, and each regional center was allocated $142,857 for this purpose. As the payment register indicates, IRC expended funds for one Program, Vocation Improvement, in the amount of $47,857. Examination of the exhibits, spreadsheets, and documents indicate that IRC expended less funds for CPP Start-up than the dollars that were approved and/or allocated. The final numbers are: Exhibit C Exhibit C Exhibit B Exhibit D Total CPP Plan Approved Total Allocation Total Payments Total Payments $16,270,000 $17,580,000 $8,271, $1,042, Board Fiscal Management, Oversight of Contractor and Stewardship of Public Dollars (Item 1c)

Exhibit A-Summary of All Start-Up Payments includes a reference number in the column on the far right side. This is a reference number to where the project appears on Exhibit A.

4 Total of CPP Payments = $9,314, Total Non-CPP Pmts = $ 47, Total Payments = $9,362, Board Fiscal Management, Oversight of Contractor and Stewardship of Public Dollars (Item 1c)

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