2017-11-10T10:21:35-06:00 2016-12-31 352123203 KSM BUSINESS SERVICES INC PO BOX 40857 INDIANAPOLIS IN 462400857 990 2016-01-01 351373319 INDIANA FAMILY HEALTH COUNCIL INC INDI 3172479151 151 N DELAWARE STREET SUITE 520 INDIANAPOLIS IN 46204 DR KRISTIN ADAMS PRESIDENT & CEO 3172479151 2017-11-08 1 SCOTT A SCHUSTER P00019243 3175802000 2017-11-08 64.132.79.19 2017-11-08 10:35:18 ES P 0C9783C80B900C9FAA3E1404FA4FC11DDC3653C2 0C9783C80B900C9FAA3E1404FA4FC11DDC3653C2 2016 2017-02-10 21:41:12Z X DR KRISTIN ADAMS 151 N DELAWARE STREET SUITE 520 INDIANAPOLIS IN 46204 7699629 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. 13 13 11 16 0 0 9028974 7699535 0 0 63 94 0 0 9029037 7699629 7580354 6244043 0 0 744646 786283 0 0 0 674223 683936 8999223 7714262 29814 -14633 1658599 1642529 1183640 1182203 474959 460326 X THE INDIANA FAMILY HEALTH COUNCIL PROMOTES AND FACILITATES FAMILY PLANNING AND REPRODUCTIVE SERVICES FOR THOSE IN NEED. 0 0 4163797 3151363 THE INDIANA FAMILY HEALTH COUNCIL, INC. IS THE TITLE X GRANTEE IN INDIANA. IFHC FUNDS AND WORKS WITH 11 AGENCIES TO DIRECTLY PROVIDE FAMILY PLANNING SERVICES IN 36 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 2016, 27,054 UNDUPLICATED INDIVIDUALS RECEIVED FAMILY PLANNING SERVICES THROUGH 50,045 CLINICAL VISITS. 66.24% 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 5,464 PAP SMEARS, 6,952 BREAST EXAMS, 17,727 GONORRHEA TESTS, 409 SYPHILIS TESTS, AND 9,469 HIV TESTS WERE PROVIDED TO PATIENTS IN 2016. 2973347 2791136 THE INDIANA FAMILY HEALTH COUNCIL, INC. RECEIVES THE INDIANA STATE DEPARTMENT OF HEALTH MATERNAL AND CHILD HEALTH FAMILY PLANNING FUNDS FOR USE IN 10 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. 36270 17800 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). 333289 283744 OTHER PROGRAMS RELATED TO THE EXEMPT PURPOSE OF THE ORGANIZATION. 333289 283744 7506703 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 15 0 1 11 1 0 0 0 0 0 0 0 0 0 0 X 13 13 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 SUE TAYLOR BOARD MEMBER 1.00 X 0 0 0 JAMIE ROBERTS PAST CHAIR OF THE BOARD 1.00 X 0 0 0 CHARLES AIKEN PAST TREASURER 1.00 X 0 0 0 JENNIFER ROHLF SECRETARY 1.00 X X 0 0 0 SARA HUNTINGTON PAST BOARD MEMBER 1.00 X 0 0 0 JANE CHAPPELL CHAIR OF THE BOARD 1.00 X X 0 0 0 MATTHEW HUTCHINS BOARD MEMBER 1.00 X 0 0 0 ANGELA HUXFORD BOARD MEMBER 1.00 X 0 0 0 DAWN ADAMS TREASURER 1.00 X X 0 0 0 AMY CORY BOARD MEMBER 1.00 X 0 0 0 NATALIE ABSHIRE BOARD MEMBER 1.00 X 0 0 0 SELMA DAVIS BOARD MEMBER 1.00 X 0 0 0 ERIKA QUARLES BOARD MEMBER 1.00 X 0 0 0 DOUG WAMPLER BOARD MEMBER 1.00 X 0 0 0 LINDSAY WASIK BOARD MEMBER 1.00 X 0 0 0 TIFFANY JACKSON BOARD MEMBER 1.00 X 0 0 0 KRISTIN ADAMS PRESIDENT/CEO 35.00 X 99383 0 18749 CHUN LIU CFO/DIRECTOR OF FINANCE AN 35.00 X 80998 0 8294 180381 0 27043 0 0 0 0 0 7693707 5828 7699535 94 94 7699629 0 0 94 6244043 6244043 207425 170088 37337 411702 337596 74106 38171 31300 6871 81265 66637 14628 47720 39130 8590 3482 3482 30000 30000 93581 93581 10550 10550 53621 43969 9652 15970 11498 4472 57600 47232 10368 16123 16123 10591 10591 20911 17146 3765 LAB SUPPLIES 239045 239045 CONSULTING FEES 65861 65861 DATA PROCESSING 33031 33031 MEDICAL DIRECTOR 9750 9750 23820 19532 4288 7714262 7506703 207559 0 479948 502935 1162888 1114508 1500 0 14263 25086 1658599 1642529 1156583 973428 27057 208775 1183640 1182203 X 474959 460326 474959 460326 1658599 1642529 -14633 0 X X 0 1 X 1 1 1 X 9029360 8884598 8279654 9028974 7699535 42922121 9029360 8884598 8279654 9028974 7699535 42922121 42922121 367 70 54 63 94 648 290 938 180 1408 42924177 1010 1.00000 0.99980 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2012 AMOUNT: $ 290. 2013 AMOUNT: $ 938. 2014 AMOUNT: $ 180. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 7699629 0 7699629 0 7699629 7714262 0 7714262 0 7714262 PART X, LINE 2: IFHC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. 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 THE YEARS ENDED DECEMBER 31, 2016 AND 2015. IFHC FILES U.S. FEDERAL AND STATE OF INDIANA INFORMATION RETURNS. IFHC IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2013. 1 HEALTH AND HOSPITAL CORPORATION 720 ESKENAZI AVE INDIANAPOLIS IN 46202 356005697 GOVERNMENT OPERATED 1566128 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. HEALTHNET INC 3401 EAST RAYMOND STREET INDIANAPOLIS IN 46203 351579827 501(C)3 264217 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. NORTHERN INDIANA MATERNAL & CHILD HEALTH NETWORKS 244 S OLIVE ST STE E SOUTH BEND IN 46619 202402368 501(C)3 599986 TO PROVIDE FAMILY PLANNING SERVICES PRIMARILY TO LOW-INCOME FAMILIES AND TO SUPPORT CERTIFIED NAVIGATORS IN FEDERALLY-FACILITATED AND STATE PARTNERSHIP MARKETPLACES. OPEN DOOR HEALTH SERVICES INC 3715 S MADISON MUNCIE IN 47302 353018494 501(C)3 650334 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. PLANNED PARENTHOOD OF INDIANA AND KENTUCKY INC 200 SOUTH MERIDIAN STREET STE 400 INDIANAPOLIS IN 46225 350874276 501(C)3 1256838 TO PROVIDE FAMILY PLANNING SERVICES PRIMARILY TO LOW-INCOME FAMILIES AND TO SUPPORT CERTIFIED NAVIGATORS IN FEDERALLY-FACILITATED AND STATE PARTNERSHIP MARKETPLACES. TRI- CAP 607 THIRD AVENUE JASPER IN 47547 351121163 501(C)3 423676 TO PROVIDE FAMILY PLANNING SERVICES PRIMARILY TO LOW-INCOME FAMILIES AND TO SUPPORT CERTIFIED NAVIGATORS IN FEDERALLY-FACILITATED AND STATE PARTNERSHIP MARKETPLACES. MONROE COUNTY HEALTH DEPARTMENT 119 W 7TH STREET BLOOMINGTON IN 47404 351732462 GOVERNMENT OPERATED 181079 TO PROVIDE FAMILY PLANNING SERVICES PRIMARILY TO LOW-INCOME FAMILIES AND TO SUPPORT CERTIFIED NAVIGATORS IN FEDERALLY-FACILITATED AND STATE PARTNERSHIP MARKETPLACES. LAFAYETTE STREET FAMILY HEALTH CLINIC 2700 S LAFAYETTE STREET STE 200 FT WAYNE IN 46806 356002041 501(C)3 279036 TO PROVIDE FAMILY PLANNING SERVICES PRIMARILY TO LOW-INCOME FAMILIES AND TO SUPPORT CERTIFIED NAVIGATORS IN FEDERALLY-FACILITATED AND STATE PARTNERSHIP MARKETPLACES. JOHNSON NICHOLS HEALTH CLINIC INC 1542 S BLOOMINGTON STREET STE 1300 GREENCASTLE IN 46135 351270418 501(C)3 217707 TO PROVIDE FAMILY PLANNING SERVICES PRIMARILY TO LOW-INCOME FAMILIES AND TO SUPPORT CERTIFIED NAVIGATORS IN FEDERALLY-FACILITATED AND STATE PARTNERSHIP MARKETPLACES. PACE-HEALTH CONNECTION 525 N 4TH STREET VINCENNES IN 47591 351120537 501(C)3 623791 TO PROVIDE FAMILY PLANNING SERVICES PRIMARILY TO LOW-INCOME FAMILIES AND TO SUPPORT CERTIFIED NAVIGATORS IN FEDERALLY-FACILITATED AND STATE PARTNERSHIP MARKETPLACES. SOCIAL HEALTH ASSOCIATION OF INDIANA INC 615 N ALABAMA ST SUITE 228 INDIANAPOLIS IN 46204 350869056 501(C)3 17800 PROVIDE SEXUAL RISK AVOIDANCE EDUCATION PROGRAM TO SELECTED INDIANAPOLIS PUBLIC SCHOOLS. NEW HOPE SERVICES INC 725 WALL STREET JEFFERSONVILLE IN 47130 351022158 501(C)3 163451 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. 12 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, NOT LIMITED, 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 INSURE 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 THE MONTHLY REIMBURSEMENT FORM. THE FORM IS SUBMITTED TO IFHC NO LATER THAN THE 30TH DAY OF THE FOLLOWING MONTH BEING REPORTED. THE FORM SERVES AS A FINANCIAL MONITORING TOOL TO ENSURE THAT THE SUB-GRANTEES DO NOT EXCEED THEIR ALLOCATION. THE FINANCIAL FORMS ARE AVAILABLE ELECTRONICALLY FOR EACH SUB-GRANTEE TO PRODUCE THE REQUIRED REPORTS. THE SUBMITTED SUB-GRANTEE REPORTS ARE REVIEWED FOR COMPLETENESS, ACCURACY, AND BUDGET COMPLIANCE PRIOR TO PAYMENT. CLAIM SUBMISSION IS MONITORED CLOSELY. FAILURE BY A SUB-GRANTEE TO SUBMIT CLAIMS ON A TIMELY BASIS FOR REIMBURSEMENT RESULTS IN A PHONE CALL OR EMAIL TO ASCERTAIN THE PROBLEM AND AN OFFER FOR TECHNICAL ASSISTANCE. IF THIS DOES NOT GENERATE A CLAIM SUBMISSION, A LETTER OF FOLLOW-UP IS GENERATED. 3. QUARTERLY FINANCIAL REPORTS A QUARTERLY FINANCIAL REPORT IS REQUIRED FOR EACH SUB-GRANTEE. THE REPORT DETAILS A COMPARISON BETWEEN BUDGET AND EXPENDITURES BY LINE ITEM. THESE REPORTS ARE ON A YEAR TO DATE BASIS, WITH A COMPARISON BETWEEN PERCENTAGE OF EXPENDITURES AND PERCENTAGE OF YEAR AND SHOW AN ANNUAL TREND OF EXPENDITURES. THE SUB-GRANTEE COMPLETES THE QUARTERLY REPORT UTILIZING INTERNAL FINANCIAL DATA AND SUBMITS THE REPORT TO IFHC WITHIN 45 DAYS OF THE CLOSE OF THE QUARTER. THE QUARTERLY REPORT IS REVIEWED BY THE CFO/DIRECTOR OF FINANCE AND OPERATIONS FOR COMPLETENESS AND ACCURACY, WITH THE TOTAL EXPENDITURES AND REVENUES BEING COMPARED TO THE END OF THE QUARTER CLAIM. 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. IF THE THIRD QUARTER REPORT INDICATES THAT THE EXPENDITURES FOR A LINE ITEM WILL BE IN EXCESS OF THE 10% VARIANCE ALLOWED, AND APPROPRIATE JUSTIFICATION IS NOT PROVIDED, THIS REPORT MAY BE REQUIRED ALONG WITH THE CLAIM SUBMISSION TO INSURE THAT NO LINE ITEM IS REIMBURSED IN EXCESS OF THE 10% ALLOWED VARIANCE. 4. 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/DIRECTOR OF FINANCE AND OPERATIONS WILL BE RESPONSIBLE FOR REVIEWING THE FINANCIAL FINDINGS AND THE CORRECTIVE ACTIONS IN THE FINANCIAL AREA. DIRECT TECHNICAL ASSISTANCE WILL BE AVAILABLE FROM IFHC STAFF. 5. 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. 6. 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. 7. 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. 8. 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 FINANACIAL 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 CEO'S IN INDIANAPOLIS IS PERFORMED DURING THE PROCESS TO DETERMINE COMPENSATION. 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: 9. 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/DIRECTOR OF FINANCE AND OPERATIONS 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.