AG 2014 10 20 - Laserfiche WebLink

Home Browse Search

ROAP services should be routinely monitored by the County Finance Officer or the authority's executive director to verify that funds are being spent on allowable expenditures, that the eligibility of service recipients is being properly documented, and that sub - allocated funds will be expended by the end of the period of performance, June 30. The program should also be routinely evaluated to determine whether they are meeting program objectives. R. Reporting Requirements Beginning in FY2012, two ROAP Reports will be required per grant cycle. The first report will be due not more than 45 days after the end of the second quarter (Dec 31) of the grant cycle. The final ROAP Report will be due not more than 60 days after the end of the fourth quarter (June 30). The county will be required to report trip and expense data associated with the EDTAP, EMPL, and RGP separately. The report form will be provided by NCDOT — PTD. Completed reports will be returned to NCDOT -PTD or its designee. ROAP funds for the fiscal year will NOT be disbursed if the reports from the previous fiscal year have not been received and unspent funds returned to NCDOT -PTD. The County Finance Officer must certify and sign the final ROAP Report as it identifies the amount of unexpended funds to be returned to NCDOT. Based on this report, counties are invoiced for any unexpended funds for the given fiscal year. Upon receipt of the invoice for unexpended funds, the finance officer shall immediately reimburse NCDOT. The county may find it useful for agencies that have been sub - allocated ROAP funds to provide monthly or quarterly reports of the expenditure of funds and number of trips provided. Close monitoring by the county finance officer or the authority's director is required in order to ensure appropriate and maximum utilization of all program funds. It is the responsibility of the county finance officer to: • Record the receipt of ROAP grant funds in a manner that will disclose the source and the purpose /program to which the funds belong, together with evidence of deposit in a financial institution; • Ensure that ROAP funds and any interest earned on the funds are expended for eligible program expenses, that services are provided to eligible persons, and that written documentation that supports the expenditures is maintained for at least five years; • Advise any sub- recipients of the source of the funds, specific program requirements, eligible program expenses and reporting requirements; • Include ROAP funds received and expended in its annual independent audit on the Schedule of Expenditures of Federal and State Awards and identify any of the funds passed through to other agencies; • Complete and submit the semi - annual ROAP reports; and return unexpended ROM funds as invoiced by NCDOT. S. Program Auditing and Documentation The Public Transportation Division (PTD) is responsible for providing sufficient program monitoring and oversight to ensure that the state funds are used for the intended purpose. PTD will rely upon the semi- annual reporting information that identifies the number of passenger trips, other services and expenditures by program. The department's External Audit Branch compares information in these reports to the ROAP expenses reported in the counties annual independent audit report. NCDOT's External Audit Branch will do on -site audits of ROAP expenditures. This requires meeting with the county finance officer or the authority's director to obtain documentation of costs reported to NCDOT in the semi annual reporting forms. Common areas of deficiency include inadequate documentation of passenger eligibility and trips. The EDTAP program serves specific populations. Without documentation of eligibility, i.e. passenger is elderly or disabled, the auditor cannot determine if the rider met the program eligibility criteria that would allow the trip to be charged to the program. In addition, documentation of trips reported to NCDOT must be retained for up to the years following submittal of final ROAP reports. The inability to document trips with driver manifests, gasoline receipts, or any invoices associated with costs charged to the program would be considered ineligible expenses. The county or the authority will be invoiced for any undocumented costs. Attachment number 1 G -1 Page 77