2011-11-15T08:45:20-06:00 2010-12-31 KSM BUSINESS SERVICES INC PO BOX 40857 INDIANAPOLIS IN 462400857 990 2010-01-01 351373319 INDIANA FAMILY HEALTH COUNCIL INC INDI 3172479151 233 SOUTH MCCREA STREET SUITE 1000 INDIANAPOLIS IN 46225 GAYLA WINSTON 3172479151 2011-11-11 1 SCOTT A SCHUSTER 3175802000 2010 2016-03-07 17:11:31Z GAYLA WINSTON 233 SOUTH MCCREA STREET SUITE 1000 INDIANAPOLIS IN 46225 8412241 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. 17 17 9 0 0 0 7083554 8354946 91278 55840 1394 1455 0 0 7176226 8412241 5509239 6528817 0 0 558362 662536 0 0 0 1082722 1214635 7150323 8405988 25903 6253 1467750 1480189 1048939 1055125 418811 425064 X THE INDIANA FAMILY HEALTH COUNCIL PROMOTES AND FACILITATES FAMILY PLANNING AND REPRODUCTIVE SERVICES FOR THOSE IN NEED. 0 0 5060986 3944801 THE INDIANA FAMILY HEALTH COUNCIL, INC. IS THE TITLE X GRANTEE IN INDIANA. IFHC FUNDS AND WORKS WITH 12 AGENCIES TO DIRECTLY PROVIDE FAMILY PLANNING SERVICES IN 36 CLINICS. THE CLINICS ARE OPEN TO ALL REGARDLESS OF AGE, MARTIAL STATUS, INCOME, RESIDENCY, CITIZENSHIP STATUS, OR HEALTH INSURANCE. SERVICES ARE AVAILABLE ON A SLIDING FEE SCALE. IN 2010, 41,114 UNDUPLICATED INDIVIDUALS RECEIVED FAMILY PLANNING SERVICES. 77.2% OF THE PATIENTS WERE BELOW POVERTY AND WERE PROVIDED THE SERVICE AT NO CHARGE. THE PROGRAM NOT ONLY PROVIDES A WIDE RANGE OF FDA APPROVED CONTRACEPTIVES BUT ALSO 15,451 PAP SMEARS, 26,128 BREAST EXAMS, 34,455 GONORRHEA TESTS, 727 SYPHILIS TESTS, AND 12,147 HIV TESTS WERE PROVIDED TO PATIENTS IN 2010. 2703989 2584016 THE INDIANA FAMILY HEALTH COUNCIL, INC. RECEIVES THE INDIANA STATE DEPARTMENT OF HEALTH MATERNAL AND CHILD HEALTH FAMILY PLANNING FUNDS FOR USE IN 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 GRANT ALSO. 392677 THE INFERTILTIY PREVENTION PROGRAM GRANT FROM THE INDIANA STATE DEPARTMENT OF HEALTH IS A JOINT PROJECT FOR PROVISION OF AFFORDABLE CHLAMYDIA AND GONORRHEA TESTING TO PUBLIC AND NONPROFIT PROVIDERS IN INDIANA. IN 2010, 42 CLINICS PARTICIPATED IN THE PROGRAM. THE ISDH LABORATORY PROCESSES THE TESTS AND IFHC PROVIDES THE ADMINISTRATIVE FUNCTION FOR THE PROGRAM. IN 2010, 34,455 TESTS WERE PERFORMED WITH A POSITIVE RATE OF 3.1% FOR GONORRHEA AND 12.1% FOR CHLAMYDIA. 55807 OTHER PROGRAMS RELATED TO THE EXEMPT PURPOSE OF THE ORGANIZATION. 55807 8213459 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 0 1 11 0 1 9 1 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X GAYLA WINSTON 3172479151 233 S MCCREA ST SUITE 1000 INDIANAPOLIS IN 46225 GARY MILLER 1.00 X X 0 0 0 SUE TAYLOR 1.00 X X 0 0 0 KATHY THORNSON 1.00 X X 0 0 0 PHYLLIS BARTLESON 1.00 X X 0 0 0 MARILYN MCCONNELL 1.00 X 0 0 0 LINDSAY BRIGGS 1.00 X 0 0 0 MICHAEL HOWE 1.00 X 0 0 0 ERIKA QUARLES 1.00 X 0 0 0 DEBORAH STIFFLER 1.00 X 0 0 0 KIMBER J NICOLETTI 1.00 X 0 0 0 JAMIE ROBERTS 1.00 X 0 0 0 CHARLES AIKEN 1.00 X 0 0 0 DR TERRY BAILEY 1.00 X 0 0 0 JENNY PERKINS 1.00 X 0 0 0 DON MIKESELL 1.00 X 0 0 0 SARA HUNTINGTON 1.00 X 0 0 0 JANE B CHAPPELL 1.00 X 0 0 0 GAYLA WINSTON 35.00 X 107550 0 12392 ROBERTA FISHER 35.00 X 88729 0 25829 SAMANTHA IFERT 35.00 X 74923 0 15858 STEPHEN EVERETT 35.00 X 47141 0 6680 318343 0 60759 1 0 0 0 0 8354946 8354946 STD TESTS 541900 55840 55840 55840 1455 1455 8412241 55840 0 1455 6528817 6528817 379102 316323 62779 197056 149096 47960 46476 38111 8365 39902 23133 16769 10737 10737 22800 22800 43116 43116 839 839 8227 5920 2307 30030 29439 591 50381 42949 7432 40395 40395 6074 6074 109430 106465 2965 LAB SUPPLIES 785927 785927 DATA PROCESSING 58878 58878 SMALL EQUIPMENT & MAINT 12193 10825 1368 POSTAGE 11081 3719 7362 ORGANIZATIONAL DUES/FEE 9913 9913 14614 13520 1094 8405988 8213459 192529 0 180762 184761 1130261 1237896 35091 32900 105973 15629 15663 9003 1467750 1480189 1038199 1044385 10740 10740 1048939 1055125 X 418811 425064 418811 425064 1467750 1480189 6253 0 X X 0 1 1 X 1 1 X 5850271 7202902 6838102 7083554 8354946 35329775 5850271 7202902 6838102 7083554 8354946 35329775 35329775 2762 3199 2205 1394 1455 11015 35340790 406115 0.99970 0.99960 X 0 8412241 8405988 6253 0 6253 8412241 0 8412241 0 8412241 8405988 0 8405988 0 8405988 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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 WITH THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2010 AND 2009. 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 2007. 1 HEALTH & HOSPITAL 1001 W 10TH STREET INDIANAPOLIS IN 46202 356005697 GOVERNMENT OPERATED 1557156 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. HEALTHNET INC 3401 EAST RAYMOND STREET INDIANAPOLIS IN 46203 351579827 501(C)3 142171 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. HEALTHY TEENS AND FAMILY PLANNING 117 WEST SYCAMORE KOKOMO IN 46901 351128451 501(C)3 75260 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. NORTHERN INDIANA MATERNAL & CHILD HEALTH NETWORK 244 S OLIVE ST STE E SOUTH BEND IN 46619 202402368 501(C)3 569538 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. OPEN DOOR HEALTH CENTER 3715 S MADISON MUNCIE IN 47305 353018494 501(C)3 788530 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. PLANNED PARENTHOOD OF INDIANA 200 SOUTH MERIDIAN STREET INDIANAPOLIS IN 46206 350874276 501(C)3 1403164 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. TRI- CAP 607 THIRD AVENUE JASPER IN 47547 351121163 501(C)3 367896 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. MONROE COUNTY HEALTH DEPARTMENT 119 W 7TH STREET BLOOMINGTON IN 47404 351732462 GOVERNMENT OPERATED 211082 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. LAFAYETTE STREET HEALTH CENTER 2700 S LAFAYETTE STREET STE 200 FT WAYNE IN 46806 356002041 501(C)3 239895 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. JOHNSON NICHOLS HEALTH CLINIC 141 MARTINSVILLE STREET GREENCASTLE IN 46135 351270418 501(C)3 217204 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. PACE HEALTH CONNECTIONS 525 N 4TH STREET VINCENNES IN 47591 351120537 501(C)3 613742 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. NORTHSHORE HEALTH CENTER 3207 WILLOWCREEK RD PORTAGE IN 46368 352028588 501(C)3 343179 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. 12 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 DELEGATE AGENCY. APPLICABLE REQUIREMENTS INCLUDE TITLE X PROGRAM GUIDELINES, ADMINISTRATION OF GRANTS 45 CFR, OMB CIRCULAR A-110 "UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS", OMB CIRCULAR A-122 "COST PRINCIPLES FOR NONPROFIT ORGANIZATIONS", AND OMB CIRCULAR A-133 "AUDITS FOR INSTITUTIONS OF HIGHER EDUCATION AND NON-PROFITS". IT IS IFHC'S RESPONSIBILITY TO INSURE THAT THE REQUIREMENTS ARE FOLLOWED NOT ONLY IN ITS OWN AGENCY BUT WITHIN THE TITLE X PROGRAM OF ITS DELEGATE AGENCIES. TO DO THIS, THE FOLLOWING MONITORING ACTIVITIES ARE CONDUCTED: 1. BUDGETING THE DELEGATE AGENCY 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 DELEGATE AGENCIES ON AN ANNUAL BASIS. IFHC REQUIRES DELEGATE AGENCIES TO SUBMIT REQUEST FOR BUDGET REVISIONS BASED ON DHHS GRANTS MANAGEMENT GUIDELINES. 2. MONTHLY REIMBURSEMENT REQUESTS DELEGATE AGENCIES ARE REIMBURSED FOR EXPENSES BASED ON THE MONTHLY REIMBURSEMENT FORM. THE FORM IS SUBMITTED TO IFHC WITHIN 30 DAYS OF THE END OF THE MONTH BEING REPORTED. THE FORM SERVES AS A FINANCIAL MONITORING TOOL TO ENSURE THAT THE AGENCIES DO NOT EXCEED THEIR ALLOCATION. THE FINANCIAL FORMS ARE AVAILABLE ON COMPUTER DISK FOR EACH DELEGATE AGENCY TO PRODUCE THE REQUIRED REPORTS. THE SUBMITTED DELEGATE AGENCY REPORTS ARE CHECKED FOR COMPLETENESS, ACCURACY, AND BUDGET COMPLIANCE PRIOR TO PAYMENT. CLAIM SUBMISSION IS MONITORED CLOSELY. FAILURE BY AN AGENCY TO SUBMIT CLAIMS ON A TIMELY BASIS FOR REIMBURSEMENT RESULTS IN A PHONE CALL 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 DELEGATE AGENCY. 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 DELEGATE AGENCY 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 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 25% VARIANCE IS NOTED ON THE REPORT AND PROGRESSIVE ACTION IS TAKEN. THE INITIAL ACTION IS A PHONE CALL 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 25% 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 25% ALLOWED VARIANCE. 4. SITE REVIEW EACH DELEGATE AGENCY 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 AGENCY'S FINANCIAL SYSTEMS. IN ADDITION THE IFHC STAFF ARE 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 DELEGATE AGENCY IS GIVEN APPROXIMATELY 30 DAYS TO SUPPLY ANY MATERIALS OR EVIDENCE THAT WERE 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 UNACCEPTABLE FINDING. THE 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 DELEGATE AGENCIES TO FOLLOW PERCENTAGES OF DISCOUNTS USED ON THE SLIDING FEE SCALE. IFHC CALCULATES THE ANNUAL, MONTHLY, AND WEEKLY AMOUNTS FOR EACH PERCENTAGE OF DISCOUNT AND DISTRIBUTES THESE TO THE DELEGATE AGENCIES. DELEGATE AGENCIES 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 DELEGATE AGENCIES 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 DELEGATE AGENCY 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 DELEGATES ARE TO USE THE RELATIVE VALUE UNIT METHODOLOGY, UNLESS OTHERWISE NEGOTIATED WITH THE IFHC PRESIDENT. 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 DELEGATE AGENCIES THROUGH A REQUIREMENT 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 PROGRAM CONSULTANTS 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 NON-PROFIT AND GOVERNMENTAL ORGANIZATIONS THAT EXPEND $500,000 OR MORE IN A YEAR IN FEDERAL AWARDS SHALL HAVE A SINGLE OR PROGRAM-SPECIFIC AUDIT CONDUCTED FOR THAT YEAR IN ACCORDANCE WITH OMB CIRCULAR A-133. NON-PROFIT AND GOVERNMENTAL ORGANIZATIONS THAT EXPEND LESS THAN $500,000 A YEAR IN FEDERAL AWARDS ARE EXEMPTED FROM FEDERAL AUDIT REQUIREMENTS FOR THE YEAR EXCEPT AS NOTED IN SECTION .215(A) OF THE CIRCULAR. THE DELEGATE AGENCIES THAT DO NOT QUALIFY FOR AN AUDIT HAVE FINANCIAL MONITORING ANNUALLY. A COPY OF THE COMPLETED AUDIT REPORT WHERE APPLICABLE UNDER OMB CIRCULAR A-133 SHALL BE FORWARDED TO IFHC WITHIN 9 MONTHS OF THE CLOSE OF THE DELEGATE AGENCIES FISCAL YEAR. IFHC MONITORS THE RECEIPT OF THESE REPORTS BY REQUIRING SUBMISSION OF THE "IFHC DELEGATE AGENCY'S AUDIT INFORMATION SHEET" FROM ALL OF THE DELEGATE AGENCIES. THE AUDIT DUE DATE IS ENTERED INTO THE DELEGATE AGENCY MASTER OBLIGATION IN AMERICAN FUNDWARE FOR MONITORING PURPOSES. THE AUDITS ARE REVIEWED BY THE DIRECTOR OF FINANCE AND OPERATIONS AND SUBMITTED TO THE IFHC 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 APPROVES AND DISTRIBUTES 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. THE BOARD CHAIR COLLECTS AND REVIEWS THEN REPORTS ANY CONFLICTS TO THE CEO. 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.