2020-11-02T08:23:32-06:00 2019-12-31 352123203 KSM BUSINESS SERVICES INC PO BOX 40857 INDIANAPOLIS IN 462400857 990 2019-01-01 351373319 INDIANA FAMILY HEALTH COUNCIL INC INDI 3172479151 151 N DELAWARE STREET SUITE 520 INDIANAPOLIS IN 46204 DR KRISTIN ADAMS PRESIDENT & CEO 3172479151 2020-10-19 1 CASSE TATE P01271193 3175802000 2020-10-04 64.132.79.18 2020-10-19 13:07:00 ED P 8742F3985EA151063956B046DE4E005049B9C75C FC7F18A00E93B1053CEA511A148F286FD52567AB 2019 2021-01-29 14:40:06Z DR KRISTIN ADAMS 151 N DELAWARE STREET SUITE 520 INDIANAPOLIS IN 46204 7175854 0 X WWW.IFHC.ORG X 1975 IN THE INDIANA FAMILY HEALTH COUNCIL PROMOTES AND FACILITATES FAMILY PLANNING AND REPRODUCTIVE SERVICES FOR THOSE IN NEED. 10 10 11 11 0 0 7830260 7175371 0 0 399 483 0 0 7830659 7175854 6101504 5580163 0 0 699138 807798 0 0 0 1026045 788864 7826687 7176825 3972 -971 1847387 2218785 1365786 1738155 481601 480630 X THE INDIANA FAMILY HEALTH COUNCIL PROMOTES AND FACILITATES FAMILY PLANNING AND REPRODUCTIVE SERVICES FOR THOSE IN NEED. 0 0 4646587 3438009 THE INDIANA FAMILY HEALTH COUNCIL, INC. IS THE TITLE X GRANTEE IN INDIANA. IN 2019, IFHC FUNDED AND WORKED WITH 13 AGENCIES TO DIRECTLY PROVIDE FAMILY PLANNING SERVICES IN 31 CLINICS. THE CLINICS ARE OPEN TO ALL REGARDLESS OF AGE, MARITAL STATUS, INCOME, RESIDENCY, CITIZENSHIP STATUS, OR HEALTH INSURANCE. SERVICES ARE AVAILABLE ON A SLIDING FEE SCALE. IN 2019, 20,970 UNDUPLICATED INDIVIDUALS RECEIVED FAMILY PLANNING SERVICES THROUGH 36,348 CLINICAL VISITS. 67.8% OF THE PATIENTS WERE AT OR BELOW POVERTY AND WERE PROVIDED THE SERVICE AT NO CHARGE. THE PROGRAM NOT ONLY PROVIDES A WIDE RANGE OF FDA APPROVED CONTRACEPTIVES BUT ALSO 4,131 PAP SMEARS, 4,366 BREAST EXAMS, 16,199 GONORRHEA TESTS, 897 SYPHILIS TESTS, AND 9,364 HIV TESTS WERE PROVIDED TO PATIENTS IN 2019. 1985245 1905562 THE INDIANA FAMILY HEALTH COUNCIL, INC. RECEIVES THE INDIANA STATE DEPARTMENT OF HEALTH MATERNAL AND CHILD HEALTH FAMILY PLANNING FUNDS FOR USE IN 12 AGENCIES FOR THE TITLE X PROGRAM. THE PROGRAMS HAVE MERGED SERVICES AND MONITORING ACTIVITIES UNDER IFHC. STARTING OCTOBER 2009, IFHC, ISDH, FAMILY AND SOCIAL SERVICES AGENCY AND DEPARTMENT OF CHILD SERVICES FORMED THE INDIANA FAMILY PLANNING PARTNERSHIP WHICH PLACED ALL OF THE FEDERAL FAMILY PLANNING FUNDS UNDER THE MANAGEMENT OF THE INDIANA FAMILY HEALTH COUNCIL. ALL SERVICES STATED IN THE TITLE X DESCRIPTION ARE APPLICABLE TO THE ISDH GRANTS ALSO. 313611 236592 THE INDIANA FAMILY HEALTH COUNCIL, INC. RECEIVES A THREE-YEAR AWARD FOR SEXUAL RISK AVOIDANCE EDUCATION (SRAE) PROGRAM FROM DEPARTMENT OF HEALTH AND HUMAN SERVICES/ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES (ACYF) TO IMPLEMENT THE INDIANAPOLIS TEENAGE EDUCATION FOR PREGNANCY PREVENTION (ITEPP) PROJECT SEQUENTIALLY SYSTEM-WIDE IN THE INDIANAPOLIS PUBLIC SCHOOLS (IPS). THE PROJECT PARTNERS ARE THE SOCIAL HEALTH ASSOCIATION OF INDIANA (PRIVATE NOT FOR PROFIT) AND THE INDIANA UNIVERSITY SCHOOL OF MEDICINE (EVALUATOR). 499 OTHER PROGRAMS RELATED TO THE EXEMPT PURPOSE OF THE ORGANIZATION. 499 6945942 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X DR KRISTIN ADAMS 3172479151 151 N DELAWARE ST SUITE 520 INDIANAPOLIS IN 46204 DR KRISTIN ADAMS PRESIDENT/CEO 35.00 X 113561 0 11356 CHUN LIU CFO/COO 35.00 X 100805 0 10081 ERIKA QUARLES BOARD MEMBER 1.00 X 0 0 0 LINDSAY WASIK BOARD MEMBER 1.00 X 0 0 0 KIMBERLY CUI BOARD MEMBER 1.00 X 0 0 0 KATE BATHON SHUFELDT BOARD MEMBER 1.00 X 0 0 0 JANE CHAPPELL CHAIR OF THE BOARD 1.00 X X 0 0 0 MATTHEW HUTCHINS VICE CHAIR 1.00 X X 0 0 0 ANGELA HUXFORD SECRETARY 1.00 X X 0 0 0 AMBER SWEET PAST BOARD MEMBER 1.00 X 0 0 0 SUE TAYLOR PAST BOARD MEMBER 1.00 X 0 0 0 SELMA DAVIS PAST TREASURER 1.00 X X 0 0 0 214366 0 21437 2 0 0 0 0 7172622 2749 7175371 483 483 7175854 0 0 483 5580163 5580163 235803 193358 42445 438687 359751 78936 19473 15968 3505 68481 56154 12327 45354 37190 8164 4837 4837 38143 38143 118778 118778 225 225 85336 70036 15300 31322 25684 5638 84270 69102 15168 48960 48960 26069 21377 4692 LAB SUPPLIES 289639 289639 DATA PROCESSING 20314 20314 MEDICAL DIRECTOR 12000 12000 ORGANIZATIONAL DUES/FEE 10329 10329 18642 16914 1728 7176825 6945942 230883 0 535446 785045 1283564 1383662 28377 27341 0 22737 1847387 2218785 1365786 1738155 1365786 1738155 X 481601 480630 481601 480630 1847387 2218785 -971 0 X X 0 1 X 1 1 1 X 9028974 7699535 7759187 7830659 7175371 39493726 9028974 7699535 7759187 7830659 7175371 39493726 39493726 63 94 232 399 483 1271 39494997 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 7175854 0 7175854 0 7175854 7176825 0 7176825 0 7176825 PART X, LINE 2: IFHC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE INTERNAL REVENUE CODE. IN ADDITION, IFHC HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR 2019 AND 2018. IFHC FILES U.S. FEDERAL AND INDIANA INFORMATION RETURNS. IFHC IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2016. MANAGEMENT BELIEVES THAT THE ORGANIZATION'S INCOME TAX FILING POSITIONS WILL BE SUSTAINED ON AUDIT AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WILL RESULT IN A MATERIAL CHANGE. 1 NEW HOPE SERVICES INC 725 WALL STREET JEFFERSONVILLE IN 47130 351022158 501(C)3 232949 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. LAFAYETTE STREET FAMILY HEALTH CLINIC 2700 S LAFAYETTE STREET STE 200 FT WAYNE IN 46806 356001673 501(C)3 252239 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. NORTHERN INDIANA MATERNAL & CHILD HEALTH NETWORKS 413 W MCKINLEY AVENUE SUITE C MISHAWAKA IN 46545 202402368 501(C)3 408683 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. MONROE COUNTY HEALTH DEPARTMENT 119 W 7TH STREET BLOOMINGTON IN 47404 351732462 GOVERNMENT OPERATED 146384 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. HEALTH AND HOSPITAL CORPORATION 720 ESKENAZI AVE INDIANAPOLIS IN 46202 356005697 GOVERNMENT OPERATED 1548930 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. PUTNAM COUNTY HOSPITAL 1542 S BLOOMINGTON STREET STE 1300 GREENCASTLE IN 46135 351140835 GOVERNMENT OPERATED 162307 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. TRI-CAP 607 THIRD AVE PO BOX 729 JASPER IN 47547 351121163 501(C)3 336218 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. OPEN DOOR HEALTH SERVICES INC 3715 S MADISON MUNCIE IN 47302 353018494 501(C)3 390071 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. PACE - HEALTH CONNECTION 525 N 4TH STREET PO BOX 687 VINCENNES IN 47591 351120537 501(C)3 762035 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. HEALTHNET INC 3401 E RAYMOND INDIANAPOLIS IN 46203 351579827 501(C)3 343442 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. PLANNED PARENTHOOD OF INDIANA AND KENTUCKY INC 200 S MERIDIAN ST STE 400 INDIANAPOLIS IN 46225 350874276 501(C)3 723992 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. INDIANAPOLIS PUBLIC SCHOOLS 120 EAST WALNUT STREET INDIANAPOLIS IN 46204 311103966 501(C)3 34417 TO PROVIDE SEXUAL RISK AVOIDANCE EDUCATION PROGRAM TO SELECTED INDIANAPOLIS PUBLIC SCHOOLS. INDIANA UNIVERSITY SCHOOL OF MEDICINE 980 INDIANA AVENUE ROOM 2232 INDIANAPOLIS IN 46202 356001673 501(C)3 145275 TO PROVIDE SEXUAL RISK AVOIDANCE EDUCATION PROGRAM TO SELECTED INDIANAPOLIS PUBLIC SCHOOLS. SOCIAL HEALTH ASSOCIATION OF INDIANA INC 615 N ALABAMA ST SUITE 228 INDIANAPOLIS IN 46204 350869056 501(C)3 56528 TO PROVIDE SEXUAL RISK AVOIDANCE EDUCATION PROGRAM TO SELECTED INDIANAPOLIS PUBLIC SCHOOLS HEALTHY COMMUNITIES OF CLINTON COUNTY 1458 OAK STREET SUITE B FRANKFORT IN 46041 462835793 501(C)3 24618 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. REFRESH F5 45 W MAIN STREET AUSTIN IN 47102 813730871 501(C)3 11706 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. 16 0 PART I, LINE 2: FINANCIAL AS A FEDERAL AND STATE GRANTEE, IFHC IS THE GUARDIAN OF ALL SUBCONTRACTED FUNDS OF THE AGENCY. GENERAL AND SPECIFIC GRANT REQUIREMENTS ARE APPLICABLE TO THE SUB-GRANTEES. APPLICABLE REQUIREMENTS INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING: TITLE X PROGRAM GUIDELINES, SEXUAL RISK AVOIDANCE EDUCATION (SRAE) PROGRAM GUIDELINES, GRANT POLICY TERMS AND CONDITIONS CONTAINED IN APPLICABLE DEPARTMENT OF HEALTH AND HUMAN SERVICES (HHS) GRANT POLICY STATEMENTS (GPS), ANY REFERENCES IN THE GPS TO 2 CFR PART 200: UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS AND 45 CFR PART 75: UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR HHS AWARDS, AND REQUIREMENTS IMPOSED BY PROGRAM STATUTES AND REGULATIONS, EXECUTIVE ORDERS, AND HHS GRANT ADMINISTRATION REGULATIONS, AS APPLICABLE; AS WELL AS ANY REQUIREMENTS OR LIMITATIONS IN ANY APPLICABLE APPROPRIATIONS ACTS. IT IS IFHC'S RESPONSIBILITY TO ENSURE THAT THE REQUIREMENTS ARE FOLLOWED NOT ONLY IN ITS OWN AGENCY BUT WITHIN THE FEDERAL AND STATE PROGRAM OF ITS SUB-GRANTEES. TO DO THIS, THE FOLLOWING MONITORING ACTIVITIES ARE CONDUCTED: 1. BUDGETING THE SUB-GRANTEE IS REQUIRED TO HAVE A SEPARATE PROGRAM BUDGET TO CONTROL ITS OPERATIONS. WHEN RECEIVING PASSED THROUGH FEDERAL AND/OR STATE FUNDS, A SEPARATE PROGRAM BUDGET IS CREATED. THE BUDGET, WHEN APPROVED BY IFHC, IS THE FINANCIAL EXPRESSION OF THE PROJECT. THE FOLLOWING REQUIREMENTS OF THE PROGRAM BUDGET ARE MONITORED FOR COMPLIANCE: THE PROGRAM BUDGET IS PREPARED ON AN ANNUAL BASIS THE STAFF PARTICIPATES IN THE BUDGET PREPARATION PROCESS THE PROGRAM BUDGET CONTAINS AN OPERATION SECTION AND CATEGORIES THE PROGRAM BUDGET HAS A CAPITAL SECTION THE PROGRAM BUDGET CONTAINS A NARRATIVE AND APPROPRIATE JUSTIFICATION THE PROGRAM X BUDGET PROVIDES ADEQUATE AND APPROPRIATE RESOURCES FOR THE ACTIVITIES DESCRIBED IN THE AGENCY'S WORK PLAN IFHC HAS DEVELOPED PROGRAM BUDGET MATERIALS THAT ASSIST IN MEETING THE ITEMS LISTED ABOVE. THE PROGRAM BUDGET MATERIAL IS SUBMITTED TO IFHC BY SUB-GRANTEES ON AN ANNUAL BASIS. IFHC REQUIRES SUB-GRANTEES TO SUBMIT REQUEST FOR BUDGET REVISIONS BASED ON DHHS GRANTS MANAGEMENT GUIDELINES. 2. MONTHLY REIMBURSEMENT REQUESTS SUB-GRANTEES ARE REIMBURSED FOR EXPENSES BASED ON AMOUNTS REQUESTED THROUGH THE MONTHLY REIMBURSEMENT REQUEST. THE REQUEST IS SUBMITTED TO IFHC WITHIN 30 DAYS AFTER THE END OF EACH MONTH AND 45 DAYS FOR THE FINAL CLAIM FOR A BUDGET PERIOD. THE REQUEST SERVES AS A FINANCIAL MONITORING TOOL TO ENSURE SUB-GRANTEES DO NOT EXCEED THEIR ALLOCATION. THE REIMBURSEMENT REQUEST TEMPLATES ARE AVAILABLE ELECTRONICALLY FOR EACH SUB-GRANTEE TO PRODUCE THE REQUIRED DOCUMENTS. THE SUBMITTED SUB-GRANTEE REQUESTS ARE CHECKED FOR COMPLETENESS, ACCURACY, AND BUDGET COMPLIANCE PRIOR TO PAYMENT. SUBMISSION OF THE MONTHLY REIMBURSEMENT REQUEST IS MONITORED CLOSELY. FAILURE BY A SUB-GRANTEE TO SUBMIT REQUESTS ON A TIMELY BASIS FOR REIMBURSEMENT RESULTS IN A PHONE CALL OR EMAIL TO ASCERTAIN THE PROBLEM. ONSITE AND/OR REMOTE TECHNICAL ASSISTANCE WILL BE OFFERED AS NEEDED. IF THIS DOES NOT GENERATE A SUBMISSION OF REQUEST FOR REIMBURSEMENT, A LETTER OF FOLLOW-UP IS GENERATED. THE MONTHLY REIMBURSEMENT REQUEST ALSO SERVES A MONTHLY FINANCIAL MONITORING REPORT THAT DETAILS A COMPARISON BETWEEN BUDGET AND EXPENDITURES BY LINE ITEM. MONTHLY AND YEAR-TO-DATE EXPENSES AND PROGRAM INCOME ARE REPORTED AND COMPARED TO THE ANNUAL BUDGET FOR EACH APPROVED CLINICAL SITE. THE MONTHLY REIMBURSEMENT REQUEST IS REVIEWED BY THE ACCOUNTANT, THE ACCOUNTING MANAGER AND CFO FOR COMPLETENESS AND ACCURACY. ANY LINE THAT TRENDS TO BE IN EXCESS OF A 10% VARIANCE IS NOTED ON THE REPORT AND PROGRESSIVE ACTION IS TAKEN. THE INITIAL ACTION IS A PHONE CALL OR EMAIL TO DETERMINE THE REASON FOR THE VARIANCE, ADJUSTING THE TREND OR REQUESTING A MODIFIED BUDGET, AS APPROPRIATE. CONTINUED EXCESS IN THE VARIANCE WILL RESULT IN A LETTER REQUESTING CLARIFICATION, BUDGET REVISION, AND/OR A CORRECTIVE ACTION PLAN. BY THE END OF THE THIRD QUARTER, IF THE REIMBURSEMENT REQUEST INDICATES THAT THE EXPENDITURES FOR A LINE ITEM WILL BE IN EXCESS OF THE 10% VARIANCE ALLOWED BASED ON A TREND ANALYSIS, SUB-GRANTEES WILL BE CONTACTED AND REQUIRED TO PROVIDE JUSTIFICATION. 3. SITE REVIEW EACH FAMILY PLANNING SUB-GRANTEE RECEIVES A COMPREHENSIVE SITE REVIEW AT LEAST ONCE IN A THREE-YEAR FUNDING CYCLE. NON-FAMILY PLANNING SUB-GRANTEES MAY RECEIVE SITE REVIEW BASED ON THE SPECIFIC GRANT REQUIREMENTS AND/OR THE PROGRAMMATIC AND FINANCIAL PERFORMANCE. AN IFHC EMPLOYEE WITH FINANCIAL SKILLS WILL CONDUCT THE FINANCE SECTION OF THE REVIEW. THE SITE REVIEW IS SEEN AS AN OPPORTUNITY TO MONITOR THE SUB-GRANTEE'S FINANCIAL SYSTEMS. IN ADDITION, THE IFHC STAFF IS AVAILABLE TO PROVIDE DIRECT TECHNICAL ASSISTANCE DURING THE PROCESS AND/OR MAKE ARRANGEMENTS FOR ON-GOING OR SPECIAL TECHNICAL ASSISTANCE. THE IFHC FINANCIAL REVIEWER WILL CONDUCT THE FINANCIAL REVIEW UTILIZING THE FINANCE SECTION OF THE COMPREHENSIVE SITE REVIEW TOOL AND A SAMPLING OF THE FEE COLLECTION SCREENING FORMS TO TEST THE SLIDING FEE SCALE PRACTICES. ANY DEFICIENCIES IDENTIFIED FROM THE TOOL ARE DISCUSSED WITH THE STAFF AND TECHNICAL ASSISTANCE IS PROVIDED DURING AND AFTER THE REVIEW. THE DEFICIENCIES ARE DISCUSSED WITH MANAGEMENT AT THE EXIT INTERVIEW. THE SUBGRANTEE IS GIVEN APPROXIMATELY 30 DAYS TO SUPPLY ANY MATERIALS OR EVIDENCE THAT WAS NOT REVIEWED OR AVAILABLE TO THE REVIEWER TO CORRECT ANY DEFICIENCIES NOTED. THE REPORT IS ISSUED WITH A TIMELINE FOR CORRECTING OR RESPONDING TO EACH FINDING. THE CFO IS RESPONSIBLE FOR REVIEWING THE FINANCIAL FINDINGS AND THE CORRECTIVE ACTIONS IN THE FINANCIAL AREA. DIRECT TECHNICAL ASSISTANCE WILL BE AVAILABLE FROM IFHC STAFF. 4. TITLE X SLIDING FEE SCALE AND SCHEDULE APPROVAL TITLE X GUIDELINES AND REGULATIONS REQUIRE A FEE SCALE BASED ON A SCHEDULE OF DISCOUNTS FORMULATED ON INCOME, FAMILY SIZE AND OTHER HARDSHIP FACTORS. THE FEE SCALE IS BASED ON THE CURRENT COMMUNITY SERVICE ADMINISTRATION (CSA) POVERTY GUIDELINES AND IS UPDATED ANNUALLY. THE IFHC BOARD ISSUED A POLICY REQUIRING ALL SUB-GRANTEES TO FOLLOW PERCENTAGES OF DISCOUNTS USED ON THE SLIDING FEE SCALE. IFHC CALCULATES THE ANNUAL, MONTHLY, AND WEEKLY AMOUNTS FOR EACH PERCENTAGE OF DISCOUNTS AND DISTRIBUTES THESE TO THE TITLE X SUB-GRANTEES ON AN ANNUAL BASIS. TITLE X SUB-GRANTEES ARE REQUIRED TO BASE THE FEE SCHEDULE ON A COST ANALYSIS AND CHARGES MUST REFLECT REASONABLE COSTS. APPROVAL OF THE FEE SCALE AND THE COST ANALYSIS ALLOWS IFHC TO VERIFY THAT ALL SUB-GRANTEES ARE CONFORMING TO THE TITLE X GUIDELINES AND REGULATIONS IN THIS CRITICAL AREA. SUBMISSION OF THE FEE SCHEDULE IS REQUIRED WITH THE ANNUAL CONTRACT APPLICATION. ANY CHANGES MUST BE SUBMITTED TO IFHC PRIOR TO IMPLEMENTATION. 5. COST ANALYSIS OF TITLE X SERVICES EACH TITLE X SUB-GRANTEE IS REQUIRED TO CONDUCT A COST ANALYSIS AT LEAST EVERY TWO YEARS UNLESS CHANGES WITHIN THEIR PROGRAM REQUIRE A MORE FREQUENT ANALYSIS. IFHC ISSUED A POLICY THAT ALL TITLE X SUB-GRANTEES ARE TO USE THE RELATIVE VALUE UNIT METHODOLOGY, UNLESS OTHERWISE NEGOTIATED WITH THE IFHC PRESIDENT/CEO. IFHC COMPARES THE AGENCY COST ANALYSIS TO AN ANALYSIS CONDUCTED BY UTILIZING THE AGENCY'S SUBMITTED EXPENSES AND CLINICAL VISIT DATA. 6. MONITORING OF PATIENT BILLING PRACTICES IFHC WILL MONITOR THE PATIENT BILLING PRACTICES OF THE TITLE X SUB-GRANTEES THROUGH A REQUIREMENT THAT THE APPLICABLE POLICIES AND PROCEDURES ARE ON FILE WITH IFHC AND ANY REVISIONS ARE SUBMITTED FOR PRIOR APPROVAL. IN ADDITION, THE POLICIES AND PROCEDURES ARE REVIEWED DURING THE COMPREHENSIVE SITE REVIEW. THE IFHC FINANCE STAFF WILL REVIEW A REPORT GENERATED FROM THE IFHC DATA SYSTEM WHICH REPORTS THE TYPE OF PAYMENT, POVERTY STATUS, DISTRIBUTION OF CONTRACEPTIVES BY POVERTY STATUS, AND COLLECTED PATIENT FEES IN A FINANCIAL REPORT TO VERIFY THAT PATIENTS ARE BEING CHARGED APPROPRIATELY. 7. DESKTOP REVIEW IFHC FINANCIAL STAFF CONDUCTS A DESKTOP REVIEW ON SELECTED SUB-GRANTEES ON A MONTHLY BASIS, WHICH INVOLVES REVIEWING SUPPORTING DOCUMENTATION FOR THE REQUEST FOR REIMBURSEMENT TO ENSURE THAT CLAIMED PROGRAM EXPENSES ARE ALLOWABLE, ALLOCABLE AND REASONABLE IN ACCORDANCE WITH GRANT REQUIREMENTS. EACH SUB-GRANTEE WILL BE SELECTED FOR A DESKTOP REVIEW AT LEAST ONCE A YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE PRESIDENT OF IFHC. THE FORMS ARE THEN REVIEWED AND APPROVED BY THE TREASURER AND FINANCE COMMITTEE OF THE BOARD FOR ACCURACY. THE EXECUTIVE COMMITTEE OF THE BOARD MAY APPROVE ON BEHALF OF THE BOARD AND DISTRIBUTE COPIES OF THE 990 TO EVERY VOTING MEMBER OF THE BOARD PRIOR TO IT BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, EMPLOYEES AND ALL BOARD MEMBERS ARE REQUIRED TO ACKNOWLEDGE AND DISCLOSE ALL POSSIBLE CONFLICTS OF INTERESTS BY RE-CERTIFYING THE CONFLICT OF INTEREST STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE OF THE GOVERNING BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE CEO. THE PERFORMANCE APPRAISAL ALONG WITH A COMPENSATION RECOMMENDATION ARE PROVIDED TO THE FULL GOVERNING BOARD FOR DISCUSSION AND APPROVAL. A COMPARATIVE ANALYSIS OF CEOS IN INDIANAPOLIS IS PERFORMED DURING THE PROCESS TO DETERMINE COMPENSATION. WHEN THE BOARD DETERMINES THE CEO'S COMPENSATION, THE MEMBERS AUTHORIZE THE CEO TO USE THE SAME METHOD TO DETERMINE THE COMPENSATION FOR THE KEY EMPLOYEE(S). DISCUSSIONS ON THE KEY EMPLOYEE(S) ALSO OCCUR DURING THE BOARD MEETING(S). CHANGES TO THE COMPENSATION OF THE CEO AND KEY EMPLOYEE(S) ARE DOCUMENTED IN THEIR PERSONNEL FILE. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES TO THE ORGANIZATIONS COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. SCHEDULE I, PART IV, SUPPLEMENTAL INFORMATION CONTINUED: 8. SINGLE AUDIT A NON-FEDERAL ENTITY (NON-PROFIT, STATES, LOCAL GOVERNMENTS OR INDIAN TRIBAL GOVERNMENTS) THAT EXPENDS $750,000 OR MORE DURING THE NON-FEDERAL ENTITY'S FISCAL YEAR IN FEDERAL AWARDS MUST HAVE A SINGLE OR PROGRAM SPECIFIC AUDIT CONDUCTED FOR THAT YEAR IN ACCORDANCE WITH THE PROVISIONS OF 2 CFR 200.501. A NON-FEDERAL ENTITY THAT EXPENDS LESS THAN $750,000 DURING THE NON-FEDERAL ENTITY'S FISCAL YEAR IN FEDERAL AWARDS IS EXEMPT FROM FEDERAL AUDIT REQUIREMENTS FOR THAT YEAR, EXCEPT AS NOTED IN 2 CFR 200.503 RELATION TO OTHER AUDIT REQUIREMENTS, BUT RECORDS MUST BE AVAILABLE FOR REVIEW OR AUDIT BY APPROPRIATE OFFICIALS OF THE FEDERAL AGENCY, PASS-THROUGH ENTITY, AND GOVERNMENT ACCOUNTABILITY OFFICE (GAO). THE SUB-GRANTEES THAT DO NOT QUALIFY FOR A SINGLE AUDIT MUST HAVE FINANCIAL AUDIT CONDUCTED BY AN INDEPENDENT AUDITOR ANNUALLY. A COPY OF THE COMPLETED AUDIT REPORT WHERE APPLICABLE UNDER 2 CFR 200.501 SHALL BE FORWARDED TO IFHC WITHIN THE EARLIER OF 30 CALENDAR DAYS AFTER RECEIPT OF THE AUDITOR'S REPORT(S), OR NINE MONTHS AFTER THE END OF THE AUDIT PERIOD. THE AUDITS ARE REVIEWED BY THE CFO AND SUBMITTED TO IFHC'S INDEPENDENT AUDITORS FOR REVIEW. IFHC RESERVES THE RIGHT TO CONDUCT ADDITIONAL AUDITS NECESSARY TO CARRY OUT ITS RESPONSIBILITIES UNDER FEDERAL LAW OR REGULATIONS.