TRIBAL VOCATIONAL REHABILITATIONCONTINUOUS IMPROVEMENT

Quality Assurance reviews assumes that things will be improved with input and understanding

of what needs to be improved.

Program & Fiscal

There are two principal components: Fiscal and Program

The difference between program and fiscal is fairly significant, although they are related and there is a lot of cross-over.

Fiscal

The Fiscal part of the Quality Assurance review focuses on the money and how it is tracked and reconciled.

Program

The Program part of the review focuses on the participants and the services and activities they receive.

Cross-over

Cross-over occurs because the money is spent on the participants.

Fiscal ReviewFiscal Review will sample fiscal transactions, review the general ledger tracking cash inflows and outflows against receipts and other documentation of expenditures, obtain the bank account statements and review invoices for validating cash outflows in the general ledger.

Accounts PayableThese are records of all liabilities of the organization, including lease agreements, rentals, fees, scheduled payments to bondholders and other creditors, and taxes due.

Accounts ReceivableThese are records of all assets that generate cash flow into the agency. Examples include grants, licensing fees, loans and financing arrangements, and income-producing investments.

Program

Program: review a sample of individual files to make sure appropriate procedures were followed and that activities and outcomes are properly tracked and explained.

Program Review Questions

• Is the participant eligible? How do I know this? • What is the goal for the participant? • What are the steps to get to this goal? • What kinds of services might help the participant

achieve this goal?• What kind of assistance does the participant

need? Why? • Why the assistance was provided? How?

Budget Process

A budget review of actual spending versus planned spending. The actual expenditures and outstanding obligations should be compared on a monthly basis.

FISCAL DISCIPLINE What is the total revenue, spending, and is the projected spending sustainable?

Are services programs and departments operating efficiently and getting value for money?

Budget totals should be the result of explicit, enforced decisions. They should not merely accommodate spending demands.

EFFECTIVE PROGRAMS Expenditure decisions should be based on tribal priorities and on evidence concerning the effectiveness of programs.

The budget system should facilitate reallocation from lesser to higher priorities and form less to more effective programs.

What is the process for drawing down funds?

• The work detailed in the approved application will be performed; The drawing down of funds will occur only when needed to make payments for obligations made under the grant; and

• To be notified as soon as possible about any changes in key personnel. Note: G5 hotline for questions/issues related to drawdown: Toll Free:1-888-336-8930 TTY: 1-866-697-2696 Local: 202-401-6238 Hours of Operation: 8:00 AM to 6:00 PM, Monday - Friday, EST

What is the process for drawing down funds?

• 2. Who is responsible for the drawdown of funds? • • 3. How could the drawdown process be improved? • • 4. How often/what is the usual pattern for draw downs? • • 5. How does the Tribe determine the amount of funds to be draw down? • • 6. How are these processes applied to the AIVRP and other federal programs?• • Other things to discuss:• • 7. Why RSA sees drawn funds and programs think they are wrong? • • 8. What prevents timely drawdown?