Teen pregnancy prevention initiatives (TPPI)
93.558 / TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (tanf)State Project/Program: / Teen pregnancy prevention initiatives (TPPI)
U. S. Department of Health and Human Services
Administration for Children and Families
Federal Authorization: / Social Security Act, Title IV, Part A, as amended; Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Public Law 104-193; Balanced Budget Act of 1997, Public Law 105-33.State Authorization: / North Carolina General Statute 130A-131.15A
North Carolina Administrative Code 4/1/2003 10A NCAC 43A.0801-.0808 Amended August 1, 2004
N. C. Department of Health and Human Services
Division of Public Health
Agency Contact Person – ProgramSydney Atkinson
Supervisor, Family Planning and
Reproductive Health Unit
(919) 707-5693
Agency Contact Person – Financial
Judith McDermott
Chief Budget Officer
(919) 707-5080
/ N. C. DHHS Confirmation Reports:
SFY 2014 audit confirmation reports for payments made to Counties, Managed Care Organizations (MCOs or, formerly, Local Management Entities), Boards of Education, Councils of Government, District Health Departments and DHSR Grant Subrecipients will be available by early September at the following web address: http://www.ncdhhs.gov/control/auditconfirms.htm. At this site, click on the link entitled “Audit Confirmation Reports (State Fiscal Year 2013-2014)”. Additionally, audit confirmation reports for Nongovernmental entities receiving financial assistance from the DHHS are found at the same website except select “Non-Governmental Audit Confirmation Reports (State Fiscal Years 2012-2014)”.
The auditor should not consider the Supplement to be “safe harbor” for identifying audit procedures to apply in a particular engagement, but the auditor should be prepared to justify departures from the suggested procedures. The auditor can consider the Supplement a “safe harbor” for identification of compliance requirements to be tested if the auditor performs reasonable procedures to ensure that the requirements in the Supplement are current. The grantor agency may elect to review audit working papers to determine that audit tests are adequate.
I. PROGRAM OBJECTIVES
The purpose of the TPPI is to reduce the number of unintended adolescent pregnancies through the primary prevention activities of the Adolescent Pregnancy Prevention Program and the secondary prevention activities of the Adolescent Parenting Program. [G.S. 130A-124(a)]
II. PROGRAM PROCEDURES
Temporary Assistance for Needy Families (TANF) Block Grant funds are distributed in accordance with the TANF Block Grant Plan approved by the North Carolina General Assembly. These TANF funds are used to support local pregnancy prevention project activity. The allocation of TANF for TPPI, as well as State appropriation expended for similar purposes, is administered by the Family Planning and Reproductive Health Unit, Division of Public Health, North Carolina Department of Health and Human Services, 1929 Mail Service Center, Raleigh, North Carolina 27699-1929, (919) 707-5700. On an annual basis, a request for applications process is undertaken in order to identify projects seeking funding for a four-year period. Following an objective review of proposals, the North Carolina Department of Health and Human Services makes a final decision. Following project selection, each agency is expected to meet goals established in the project plan as well as in-kind matching and reporting requirements, as explained in the legislation and service contract. Periodic site visits are made by program staff to assure that the appropriate focus on project goals is maintained. Data is collected from active projects and used in program evaluation. [G.S. 130A-131.15A (a)-(g)]
III. COMPLIANCE REQUIREMENTS
The State has the authority to issue rules governing use of the TPPI funds. These rules are incorporated in this compliance Supplement. A copy of the rules may be obtained from the Family Planning and Reproductive Health Unit. [G.S. 130A-131.15A(b)]
A. Activities Allowed or Unallowed
Compliance Requirement – TPPI funds may be used solely for the purposes detailed in the approved application and budget. [10A NCAC 43A .0805(b)]
TPPI funds shall not be used for the following
[10A NCAC 43A .0805(c)]:
1. Purchase of inpatient care;
2. Purchase or improvement of land;
3. Purchase, construction, or permanent improvement (other than minor remodeling) of any building or other facility;
4. Purchase or prescriptions of contraceptives;
5. Payment for transportation to or from abortion services; or,
6. Payment for abortion services.
B. Allowable Costs/Cost Principles
All grantees that expend State funds (including federal funds passed through the N. C. Department of Health and Human Services) are required to comply with the cost principles described in the N. C. Administrative Code at 09 NCAC 03M .0201.
C. Cash Management
Compliance Requirement
LOCAL HEALTH DEPARTMENT PROJECTS
In accordance with the provisions of the Consolidated Agreement with Local Health Departments/Districts (see “Section N” for further discussion of the Consolidated Agreement), local agencies report actual expenditures on a monthly basis. Payments are made in the following month based upon the amounts of reported expenditures to the extent that authorization remains. Payments, comprised of both federal and state funds are used to support operating expenses, primarily staff salary and fringe benefits. (Consolidated Agreement).
Compliance Requirement
PROJECTS NOT BASED IN LOCAL HEALTH DEPARTMENTS
Local agencies are funded on a reimbursement basis and submit monthly expenditure reports. See “L. Reporting.”
E. Eligibility
Compliance Requirement – TPPI projects shall serve only adolescents and those target populations specified in the approved application/project plan. [10A NCAC 43A .0805(b) and (h)]
G. Matching, Level of Effort, Earmarking
Compliance Requirement – DHHS may require an in-kind match for TPPI funding. This requirement may be confirmed by referencing the service contract or contacting the TPPI Team Leader. [G.S. 130A-131.15A (f)]
H. Period of Availability of Federal Funds
Compliance Requirement
LOCAL HEALTH DEPARTMENTS
Contract funds may be used to support costs incurred during the funding period. In the case of local health departments, this period is the same as the State fiscal year and the period covered by the Consolidated Agreement, July 1 through June 30. Unobligated, unexpended funds may not be carried forward. Settle-up and final expenditure submission should occur within forty-five days of the end of the contract period, i.e., June 30. (Consolidated Agreement)
Compliance Requirement
PROJECTS NOT BASED IN LOCAL HEALTH DEPARTMENTS
Service agreements executed with non-local health department agencies establish a funding period. Refer to copy of fully executed contract and any amendments affecting contract period. Funds may be used to support costs incurred during the funding period. Settle-up should occur within sixty days following the end of the contract period. (DHHS Agreement)
I. Procurement and Suspension and Debarment
Follow applicable State procurement guidelines in General Statute 143.
J. Program Income
This is a requirement in the OMB Circular A-133 federal supplement. However, the State retains responsibility for this requirement and thus chooses not to pass it along to any of its subrecipients.
L. Reporting
1. Compliance Requirement
LOCAL HEALTH DEPARTMENT PROJECTS
Local agencies are required to submit a Local Expenditure Report. (Consolidated Agreement)
2. Compliance Requirement
PROJECTS NOT BASED IN LOCAL HEALTH DEPARTMENTS
Projects not based in local health departments are required to submit a monthly Expenditure Report. (DPH Contract provision)
M. Subrecipient Monitoring
This is a requirement in the OMB Circular A-133 federal supplement. However, the State retains responsibility for this requirement and thus chooses not to pass it along to any of its subrecipients.
N. Special Tests and Provisions
1. Compliance Requirement – TPPI projects shall impose no charges on clients for services. [10A NCAC 43A .0805(d)]
Suggested Audit Procedure (Local Auditor) – Review revenues to determine that client fees have not been charged for services.
2. Compliance Requirement
PROJECTS NOT BASED IN LOCAL HEALTH DEPARTMENTS
With respect to fiscal control:
Financial records of the contractor will be maintained in accordance with OMB Circular A-110, Paragraph 981, Attachment F-Standards for Financial Management Systems. The records of the contractor shall be accessible for review by the staff of the North Carolina Department of Health and Human Services and the Office of the State Auditor for the purpose of monitoring services rendered, financial audits by third party payers (if any), and research and evaluation. (DPH Contract provisions)
Suggested Audit Procedure (Local Auditor) – Ascertain that the financial records were maintained in accordance with OMB Circular A-110, Paragraph 981, Attachment F – Standards for Financial Management Systems.
3. Compliance Requirement
Consolidated Agreement System
The DHHS Division of Public Health is made up of six major sections, Health Promotion and Disease Prevention, Epidemiology, and Women’s and Children’s Health Services, Oral Health, Local Health Services, and Financial Management and Support Services Section. The Division utilizes a single written agreement to manage all funds, that is, State, federal, or private grant funds, that the Division allocates to local health departments across the State. This document, as amended, is called the Consolidated Agreement.
The Agreements sets forth the more general requirements of the funding relationship between the State and local public health agencies. The respective requirements are detailed under the headings: Responsibilities of the Department (Local Public Health Unit); Funding Stipulations; Fiscal Control; Responsibilities of the State; and Compliance. More specific information related to program activity is set out in a document called the Agreement Addenda which detail outcome objectives (which may or may not be negotiable at the beginning of each fiscal year) that each health department must achieve in exchange for the funding. A third part of the system is the Budgetary Authorization which is sent annually from each of the Sections or Branches of the Division to all health departments being allocated funds from specific sources, i.e., State appropriations or other federal grant funds for specific activities. This Estimate indicates the amount of the allocated funds and their respective sources. Each health department should be able to provide an auditor with a copy of the Consolidated Agreement for the particular year being audited, as well as copies of the Budgetary Authorization and any revisions, Agreement Addenda, expenditure reports and any activity reports for each source of money received. If the health department cannot provide these documents, they may contact the State Division of Public Health Budget Office for assistance.
Suggested Audit Procedures – Section B. FUNDING STIPULATIONS of the Consolidated Agreement should be reviewed by the auditor before beginning an audit. The fourteen items of this Section describe much of the detailed information the auditor may be seeking during a review of these programs.
4. Compliance Requirement
Conflicts of Interest and Certification Regarding No Overdue Tax Debts
All non-State entities (except those entities subject to the audit and other reporting requirements of the Local Government Commission) that receive, use or expend State funds (including federal funds passed through the N. C. Department of Health and Human Services) are subject to the financial reporting requirements of G. S.
143C-6-23 for fiscal years beginning on or after July 1, 2007. These requirements include the submission of a Notarized Conflict of Interest Policy (see G. S.
143C-6-23(b)) and a written statement (if applicable) completed by the grantee's board of directors or other governing body that the entity does not have any overdue tax debts as defined by G. S. 105-243.1 at the federal, State or local level (see G. S.
143C-6-23(c)). All non-State entities that provide State funding to a non-State entity (except any non-State entity subject to the audit and other reporting requirements of the Local Government Commission) must hold the subgrantee accountable for the legal and appropriate expenditure of those State grant funds.
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