2016-11-14T08:56:34-06:00 2015-12-31 352123203 KSM BUSINESS SERVICES INC PO BOX 40857 INDIANAPOLIS IN 462400857 990 2015-01-01 351373319 INDIANA FAMILY HEALTH COUNCIL INC INDI 3172479151 233 SOUTH MCCREA STREET SUITE 1000 INDIANAPOLIS IN 46225 DR KRISTIN ADAMS PRESIDENT & CEO 3172479151 2016-11-07 1 SCOTT A SCHUSTER P00019243 3175802000 2016-11-07 2015 2017-02-10 21:41:12Z DR KRISTIN ADAMS 233 SOUTH MCCREA STREET SUITE 1000 INDIANAPOLIS IN 46225 9029037 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. 8 8 11 17 0 0 8279654 9028974 0 0 54 63 180 0 8279888 9029037 6674320 7580354 0 0 859806 744646 0 0 0 750985 674223 8285111 8999223 -5223 29814 2387135 1658599 1941990 1183640 445145 474959 X THE INDIANA FAMILY HEALTH COUNCIL PROMOTES AND FACILITATES FAMILY PLANNING AND REPRODUCTIVE SERVICES FOR THOSE IN NEED. 0 0 4794344 3847650 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 2015, 30,797 UNDUPLICATED INDIVIDUALS RECEIVED FAMILY PLANNING SERVICES THROUGH 56,290 CLINICAL VISITS. 70% 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 6,906 PAP SMEARS, 9,323 BREAST EXAMS, 18,799 GONORRHEA TESTS, 434 SYPHILIS TESTS, AND 7,940 HIV TESTS WERE PROVIDED TO PATIENTS IN 2015. 2567411 2466035 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. 613682 533049 THE INDIANA FAMILY HEALTH COUNCIL, INC. RECEIVES PERSONAL RESPONSIBILITY EDUCATION PROGRAM (PREP) COMPETITIVE GRANTS UNDER THE AFFORDABLE CARE ACT (ACA) FROM DEPARTMENT OF HEALTH AND HUMAN SERVICES/ADMINISTRATION FOR CHILDREN AND FAMILIES TO IMPLEMENT THE INDIANAPOLIS TEEN EDUCATION FOR PREGNANCY PREVENTION (ITEPP) PROJECT, WHICH IS AN INDIANAPOLIS PUBLIC SCHOOLS SEQUENTIAL SYSTEM-WIDE PROJECT ADDRESSING COMPREHENSIVE TEENAGE PREGNANCY PREVENTION AND SEX EDUCATION FOR 7TH AND 10TH GRADE HEALTH CLASSES, WITH A PILOT OF THE 4TH, 5TH, 6TH GRADES FOR SEXUALITY EDUCATION. JOINING IFHC IN PARTNERSHIP FOR THE PROJECT IS: INDIANAPOLIS PUBLIC SCHOOLS (IPS) (SCHOOL SYSTEM), HEALTH AND HOSPITAL CORPORATION OF MARION COUNTY (PUBLIC HOSPITAL AND HEALTH DEPARTMENT), THE SOCIAL HEALTH ASSOCIATION OF INDIANA (PRIVATE NOT FOR PROFIT) AND THE INDIANA UNIVERSITY SCHOOL OF MEDICINE (EVALUATOR). 834634 733620 OTHER PROGRAMS RELATED TO THE EXEMPT PURPOSE OF THE ORGANIZATION. 834634 733620 8810071 1 0 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 12 0 1 11 1 0 0 0 0 0 0 0 0 0 0 X 8 8 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 233 S MCCREA ST SUITE 1000 INDIANAPOLIS IN 46225 SUE TAYLOR BOARD MEMBER 1.00 X 0 0 0 MARY LETT PAST BOARD MEMBER 1.00 X 0 0 0 JAMIE ROBERTS CHAIR OF THE BOARD 1.00 X X 0 0 0 CHARLES AIKEN TREASURER 1.00 X X 0 0 0 MARILYN MCCONNELL PAST BOARD MEMBER 1.00 X 0 0 0 JENNIFER ROHLF BOARD MEMBER 1.00 X 0 0 0 TIMOTHY MCCALL PAST BOARD MEMBER 1.00 X 0 0 0 DON MIKESELL PAST CHAIR OF THE BOARD 1.00 X 0 0 0 SARA HUNTINGTON BOARD MEMBER 1.00 X 0 0 0 JANE CHAPPELL PAST VICE CHAIR 1.00 X 0 0 0 PENNY WRIGHT PAST BOARD MEMBER 1.00 X 0 0 0 MARY PILAT PAST BOARD MEMBER 1.00 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 BOARD MEMBER 1.00 X 0 0 0 ABIGAIL KELLY-SMITH PAST BOARD MEMBER 1.00 X 0 0 0 KRIS BERRYMAN PAST BOARD MEMBER 1.00 X 0 0 0 KRISTIN ADAMS PRESIDENT/CEO 35.00 X 98632 0 19298 CHUN LIU CFO/DIRECTOR OF FINANCE AND OPERATIONS 35.00 X 79567 0 8187 178199 0 27485 0 0 0 0 0 9022551 6423 9028974 63 63 9029037 0 0 63 7580354 7580354 205684 165987 39697 382648 315435 67213 34046 27918 6128 74580 61156 13424 47688 39104 8584 720 720 30051 30051 105186 105186 4102 4102 14022 11506 2516 12515 9762 2753 55794 46012 9782 26097 26097 9933 9933 23311 19469 3842 LAB SUPPLIES 186737 186737 DATA PROCESSING 107948 107948 CONSULTING FEES 59567 59567 SMALL EQUIPMENT & MAINT 11326 10627 699 26914 23171 3743 8999223 8810071 189152 0 954931 479948 1411234 1162888 1500 20970 14263 2387135 1658599 1174121 1156583 767869 27057 1941990 1183640 X 445145 474959 445145 474959 2387135 1658599 29814 0 X X 0 1 X 1 1 1 X 8682237 9029360 8884598 8279654 9028974 43904823 8682237 9029360 8884598 8279654 9028974 43904823 43904823 646 367 70 54 63 1200 5135 290 938 180 6543 43912566 45495 0.99980 0.99980 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2011 AMOUNT: $ 5,135. 2012 AMOUNT: $ 290. 2013 AMOUNT: $ 938. 2014 AMOUNT: $ 180. 0 X 9029037 0 9029037 0 9029037 8999223 0 8999223 0 8999223 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, 2015 AND 2014. 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 2012. 1 HEALTH AND HOSPITAL CORPORATION 720 ESKENAZI AVE INDIANAPOLIS IN 46202 356005697 GOVERNMENT OPERATED 2401606 TO PROVIDE FAMILY PLANNING SERVICES PRIMARILY TO LOW-INCOME FAMILIES AND TO PROVIDE PERSONAL RESPONSIBLITY EDUCATION AND PREGNANCY PREVENTION SERVICES TO SELECTED INDIANAPOLIS PUBLIC SCHOOLS. HEALTHNET INC 3401 EAST RAYMOND STREET INDIANAPOLIS IN 46203 351579827 501(C)3 207691 TO PROVIDE FAMILY PLANNING SERVICES PRIMARILY TO LOW-INCOME FAMILIES. NORTHERN INDIANA MATERNAL & CHILD HEALTH NETWORKS 244 S OLIVE ST STE E SOUTH BEND IN 46619 202402368 501(C)3 576816 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 633879 TO PROVIDE FAMILY PLANNING SERVICES PRIMARILY TO LOW-INCOME FAMILIES. PLANNED PARENTHOOD OF INDIANA AND KENTUCKY INC 200 SOUTH MERIDIAN STREET STE 400 INDIANAPOLIS IN 46225 350874276 501(C)3 1262102 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 426013 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 194229 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 286739 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 331861 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 752619 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 217139 PROVIDE PERSONAL RESPONSIBILITY EDUCATION AND PREGNANCY PREVENTION SERVICES TO SELECTED INDIANAPOLIS PUBLIC SCHOOLS. INDIANA UNIVERSITY SCHOOL OF MEDICINE 980 INDIANA AVENUE INDIANAPOLIS IN 46202 356001673 501(C)3 81340 TO PROVIDE PERSONAL RESPONSIBLITY EDUCATION AND PREGNANCY PREVENTION SERVICES TO SELECTED INDIANAPOLIS PUBLIC SCHOOLS. INDIANAPOLIS PUBLIC SCHOOLS 120 EAST WALNUT STREET INDIANAPOLIS IN 46204 311103966 501(C)3 23235 TO PROVIDE PERSONAL RESPONSIBLITY EDUCATION AND PREGNANCY PREVENTION SERVICES TO SELECTED INDIANAPOLIS PUBLIC SCHOOLS. NEW HOPE SERVICES INC 725 WALL STREET JEFFERSONVILLE IN 47130 351022158 501(C)3 185016 TO PROVIDE FAMILY PLANNING SERVICES PRIMARILY TO LOW-INCOME FAMILIES AND TO SUPPORT CERTIFIED NAVIGATORS IN FEDERALLY-FACILITATED AND STATE PARTNERSHIP MARKETPLACES. 14 0 PART I, LINE 2: FINANCIAL AS THE TITLE X GRANTEE, IFHC IS THE GUARDIAN OF ALL SUBCONTRACTED FUNDS OF THE AGENCY. ALL TITLE X REQUIREMENTS ARE APPLICABLE TO THE SUB-GRANTEES. APPLICABLE REQUIREMENTS INCLUDE TITLE X 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 REQS. ARE FOLLOWED NOT ONLY IN ITS OWN AGENCY BUT WITHIN THE TITLE X PROGRAM OF ITS SUB-GRANTEES. TO DO THIS, THE FOLLOWING MONITORING ACTIVITIES ARE CONDUCTED: 1. BUDGETING THE SUB-GRANTEE IS REQUIRED TO HAVE A BUDGET TO CONTROL ITS OPERATIONS. WHEN RECEIVING TITLE X FUNDS, A SEPARATE TITLE X BUDGET IS CREATED. THE BUDGET, WHEN APPROVED BY IFHC, IS THE FINANCIAL EXPRESSION OF THE TITLE X PROJECT. THE FOLLOWING REQUIREMENTS OF THE TITLE X BUDGET ARE MONITORED FOR COMPLIANCE: THE TITLE X BUDGET IS PREPARED ON AN ANNUAL BASIS THE STAFF PARTICIPATES IN THE BUDGET PREPARATION PROCESS THE TITLE X BUDGET CONTAINS AN OPERATION SECTION AND CATEGORIES THE TITLE X BUDGET HAS A CAPITAL SECTION THE TITLE X BUDGET CONTAINS A NARRATIVE AND APPROPRIATE JUSTIFICATION THE TITLE X BUDGET PROVIDES ADEQUATE AND APPROPRIATE RESOURCES FOR THE ACTIVITIES DESCRIBED IN THE AGENCY'S WORK PLAN IFHC HAS DEVELOPED TITLE X BUDGET MATERIALS THAT ASSIST IN MEETING THE ITEMS LISTED ABOVE. THE TITLE X 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 CHECKED 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 % OF EXPENDITURES AND % 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 SUB-GRANTEE RECEIVES A COMPREHENSIVE SITE REVIEW AT LEAST ONCE IN A THREE YEAR FUNDING CYCLE. 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 THE REVIEW. THE DEFICIENCIES ARE DISCUSSED WITH MANAGEMENT AT THE EXIT INTERVIEW. THE SUB-GRANTEE IS GIVEN APPROX. 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. 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 %'S OF DISCOUNTS USED ON THE SLIDING FEE SCALE. IFHC CALCULATES THE ANNUAL, MONTHLY, AND WEEKLY AMOUNTS FOR EACH % OF DISCOUNTS AND DISTRIBUTES THESE TO THE SUB-GRANTEES. SUB-GRANTEES ARE REQUIRED TO BASE THE FEE SCHEDULE ON A COST ANALYSIS AND CHARGES MUST REFLECT 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 SUB-GRANTEE IS REQ. TO CONDUCT A COST ANALYSIS AT LEAST EVERY 2 YEARS UNLESS CHANGES WITHIN THEIR PROGRAM REQUIRE A MORE FREQUENT ANALYSIS. IFHC ISSUED A POLICY THAT ALL 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 DONE UTILIZING THE AGENCY'S SUBMITTED BUDGET. 7. MONITORING OF PATIENT BILLING PRACTICES IFHC WILL MONITOR THE PATIENT BILLING PRACTICES OF THE SUB-GRANTEES THROUGH A REQ. THAT THE APPLICABLE POLICIES AND PROCEDURES ARE ON FILE WITH IFHC AND ANY REVISIONS ARE SUBMITTED FOR PRIOR APPROVAL. ALSO, 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 TRACK THAT PATIENTS ARE BEING CHARGED APPROPRIATELY. 8. AUDIT A NON-FEDERAL ENTITY (NON-PROFIT, STATES, LOCAL GOVT. OR INDIAN TRIBAL GOVT.) 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 AN AUDIT HAVE FINANCIAL MONITORING 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. FORM 990, PART VI, SECTION B, LINE 11 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.