As of 10/1/2017, this manual has been retired. For current policies, procedures, and standards for the Texas Workforce Commission Vocational Rehabilitation Division, please refer to the following manuals:

In this manual, references to DARS now refer to TWC. The manual includes both links to public content and links to content available only to staff.

Chapter 7: Program and Grant Administration Standards for Centers for Independent Living (CIL)

(Revised 09/13)

7.1 Overview

The Rehabilitation Services Administration (RSA) requires DARS to develop and implement standards for Centers for Independent Living (CILs) to ensure compliance with Title VII of the Rehabilitation Act of 1973, as amended. These standards are based on

A CIL that receives funds from DARS must meet the standards in applicable state and federal regulations as well as those described in this chapter and in the following sections of Chapter 1: Basic Standards, of the DRS Standards for Providers:

7.1.1 Independent Living Philosophy

A CIL must promote and practice an independent living philosophy including commitment to

7.1.2 Guiding Principles

A CIL

A CIL must have written documentation that its board

7.1.3 Access to Community Services

Each CIL shall have written documentation that the CIL promotes

This documentation must demonstrate that the CIL performed at least one activity in each of the following categories:

7.1.4 Coordination with State IL Council (SILC)

Each CIL must submit to the State Independent Living Council (SILC) a copy of its Annual Performance Report for the State Independent Living Services Program (RSA-704 Part II). (See 7.11 Reporting.) The SILC uses this information for reports (for example, to the Texas Legislature) as well as to monitor information contained within the State Plan for Independent Living (SPIL).

7.2 Board of Directors

The CIL must be chartered by the State of Texas as a nonprofit organization and must have a board of directors.

7.2.1 Board Responsibilities

The board must

7.2.2 Board Orientation and Training

Each board member must receive training that covers board responsibilities and applicable CIL policies, to be provided within 90 days of his or her board appointment.

7.2.3 Board Minutes

Board meeting minutes must include at a minimum the following:

7.2.4 Insurance or Bonding

The CIL must observe sound business practices in securing bonding and insurance to provide adequate coverage for DARS-funded projects.

Board members and staff members must be insured or bonded when required

7.3 CIL Organization

7.3.1 Organizational Policies

A CIL must develop and follow policies and procedures that comply with

The CIL board must ensure that organizational policies and procedures include

Organizational policies and procedures must be

Any changes or revisions must have board approval before becoming effective.

7.3.2 Organizational Budget

The CIL organizational budget

The CIL must maintain an organizational budget that

7.4 CIL Grant Information

7.4.1 DARS Grant Awards

DARS provides financial assistance that enables CILs to provide services for consumers.

7.4.2 CIL Responsibilities

The CIL must

7.4.3 CIL Grant Application

DARS provides financial assistance based on an approved grant application submitted by a CIL. The DARS grant application is typically submitted every two years. The grant application consists of a grant work plan, a budget, and other requirements. DARS will communicate the deadline for submission of the application during the contract renewal process.

Grant Work Plan

The CIL prepares a grant work plan with goals, objectives, activities, and measurable outputs and outcomes and has the responsibility to fulfill the plan. The plan must be consistent with the State Plan for Independent Living (SPIL) at the time the grant application is prepared. If a new SPIL becomes effective after the grant application is prepared and requires changes to the work plan, the CIL must consult the Grant Award and Contract section to see if a contract amendment is required. (See 7.4 CIL Grant Information/Grant Award and Contract.)

Grant Budget

A budget must be prepared for each year of the grant period. The grant budget reflects anticipated costs associated with the goals, objectives, activities, and outcomes outlined in the grant work plan. Costs are budgeted under seven cost categories, which are described later in this section.

7.4.4 Grant Award and Contract

After approving the application, DARS develops a bilateral contract. The bases of the agreement between DARS and the CIL are

The contract is effective for one year, with a one-year renewal option. Renewal requires submission of updates to certain sections of the application (for example, the budget, work plan, and other information that has changed). Any commitment or expenditure of grant funds must be based on the approved application and signed contract as well as on amendments and updates to the contract and application.

An amendment to the contract is required when

Changes to goals or objectives in the work plan require an amendment. Major changes to activities (for example, deleting an activity, adding a new activity, substantially altering an activity) may require an amendment. The CIL should consult with the grant manager when making such changes.

CILs are reimbursed for allowable budgeted expenses incurred and paid in the course of providing services consistent with the terms of the contract.

7.4.5 Special Grant Conditions

A CIL may be considered higher risk if DARS determines that the CIL

Based on these factors that indicate higher risk, the DARS grant may include special conditions or restrictions, such as

7.5 Financial Management

All CILs must comply with applicable Office of Management and Budget (OMB) and U.S. Department of Education General Administrative Regulations (EDGAR) fiscal and accounting requirements. CILs must adopt those fiscal control and fund accounting procedures as necessary to ensure proper disbursement of, and accounting for, CIL funds.

The CIL maintains a sound fiscal management system that

The CIL's policies and procedures for financial management should include methods for making payments, accounting for program income, approving budget revisions, determining legitimacy of costs, and establishing fund availability.

7.5.1 Accounting System

Financial Information

Fund Accounting

Fund accounting is a system in which separate records are maintained for each funding source. When fund accounting is used, the chart of accounts must be carefully structured and must account for each program separately. For example, DARS reimburses the CIL for specific line-item costs.

The CIL must define

7.5.2 Financial Administration Authority

CILs must designate people who have financial administration authority to

CIL policy approved by the board must indicate positions and areas of responsibility for financial administration. Positions with financial administration authority may include

Those given financial administration authority must

7.5.3 Funds Management

Request for Payment

CIL contracts are classified as “cost reimbursement contracts,” which means that CILs are reimbursed for allowable incurred costs. The CIL may request operating funds for no more than 30 days in advance or to be reimbursed for allowable costs already incurred.

CILs that meet the contract requirements may request advance payments, certifying that the amount requested will not exceed 30 days' operating funds. If advanced funds are not expended during the month of the request, they must be adjusted on the next request. If the CIL does not meet the requirements of the contract, DARS may

Interest Income

The CIL must ensure that no more than $250.00 earned in interest on advance payments is retained for administrative expenses over the grant year.

Cash Management

CIL cash management policies must address

Cash receipts and checks must be deposited promptly and recorded in the accounting system according to CIL policies. In addition,

Petty cash disbursements must be

Checks for CIL purchases must be processed by completion of an order or request. CIL policy must identify those with authority to approve expenditures and sign checks.

The CIL must maintain proper custody over checks, including voided checks.

Bank Reconciliation

Bank accounts must be reconciled monthly by someone who does not disburse, receive, or record receipt of funds.

Records must include

All adjusting entries must be approved by management and promptly recorded by appropriate staff members.

Disbursements

All cash disbursements must be verified and entered into the CIL's accounting system.

7.5.4 Other Sources of Funds

In the grant application, the CIL provides information about other sources of funds used to support the CIL program in addition to DARS grant funds. These other sources of funds may include

The CIL must determine the value of donated goods and volunteer services and show them as other sources of funds in the grant application. The value of donated goods must reflect the cost that would be incurred if the CIL were to purchase the items, and may not be reimbursed as either a direct or indirect cost. Donated goods and volunteer services must be allowable, reasonable, and necessary to the program in order to be reported. For guidance on how to value volunteer time, see 7.6.7 Volunteer Program.

For more information about funding, see

Program Income

Program income is gross income that is earned by the CIL and that is directly generated by a supported activity of the CIL grant award. Program income is allocated proportionally according to the percent of program funding provided by each funding source.

The CIL must ensure that program income is

The CIL must maintain policies that

Records must include

7.5.5 Cost Principles and Allowability

Authorization

All costs must be reasonable, necessary, allowable, and allocable to the contract in accordance with 2 CFR 230 (OMB Circular A-122).

If the CIL has questions about a specific cost that is not addressed in 2 CFR 230 (OMB Circular A-122), the CIL should seek technical assistance from the grant manager.

Cost Allocation Plan

When costs are distributed between multiple programs or cost centers, a CIL must submit a cost allocation plan with the grant application to ensure that all costs are allocated properly. The CIL must pay particular attention to personnel, building costs, and equipment. For details about cost allocation plans, see 2 CFR 230 (OMB Circular A-122).

The CIL must

7.6 Personnel

7.6.1 Staff Members with Disabilities

The CIL's organizational and personnel assignment practices, as documented in written board policy, must comply with Section 503 of the Rehabilitation Act, including taking affirmative action to employ and promote qualified individuals with significant disabilities.

A CIL must also document that the majority of its staff members, including members in decision-making positions, are people with disabilities.

7.6.2 Staff Qualifications

CIL staff members must include specialists in developing and providing IL services and in developing and supporting a CIL. To the greatest extent possible, personnel should be available who are able to communicate

7.6.3 Staff Training and Development

CILs must establish and maintain a program of staff development for those involved in providing IL services, and, if appropriate, in administering the CIL program. Staff development programs should emphasize improving the skills of staff members directly responsible for providing IL services, including knowledge and practice of the IL philosophy. A CIL must provide training to its staff on how to serve unserved and underserved populations, including minority groups and urban and rural populations, as evidenced by in-service training records.

7.6.4 Human Resource Policies and Procedures

CILs must comply with federal and state employment laws in their human resource policies.

CIL policies must address

The CIL must

7.6.5 Time and Effort Reporting

Time reporting must be based on documented payrolls approved by responsible officials of the organization. Salaries and wages must be supported by personnel activity reports reflecting the distribution of activity of each employee charged to the grant. The reports must

Policy must address

7.6.6 Fringe Benefits

The following are considered benefits if the costs are absorbed by all organizational activities in proportion to the amount of time or effort devoted to each:

Policy must address

7.6.7 Volunteer Program

When a CIL uses a volunteer to fill a position that fulfills a critical function of the IL program, the CIL must provide

These requirements do not apply to one-time, spontaneous, or informal volunteer activities.

The value of volunteer services in positions that would otherwise require hired staff members is based on the work performed. CILs that already have employees performing these activities may use their own rate of pay to assess the value of volunteer services. If a CIL does not have employees in a similar position, it may use standard local compensation for such positions.

7.7 Procurement

CIL procurement policies must address

7.7.1 Procurement Procedures

CILS must have written procurement procedures that address the requirements of 2 CFR Part 215 (OMB Circular A-110), including

CILs must, on request, make available to DARS pre-award review and procurement documents, such as requests for proposals or invitations for bids, independent cost estimates, etc.

7.7.2 Asset and Inventory Management Policies

CILs must develop and follow policies and procedures that address asset purchase and inventory records, safeguarding assets, periodic conduct of inventory, and disposition of DARS-funded assets.

7.7.3 Disposition of Depreciable Assets

CILs must

The AHA Estimated Useful Lives of Depreciable Assets may be obtained through

The requirements in the Uniform Grant Management Standards must be followed if an item of equipment or a controlled asset is not

If approval for disposition is not required, or approval has already been obtained from DARS program staff members, subrecipients must ensure that disposition of any equipment or controlled asset is in accordance with the terms of the contract, such as compliance with Generally Accepted Accounting Principles and any applicable federal guidance.

7.7.4 Contract Administration

All grant-funded contracts for goods or services must be in writing and include all terms and conditions.

Contracts must contain

CILs must monitor contracts to ensure that goods and services are provided and paid according to contract terms and conditions.

7.8 Budget Categories

7.8.1 Salary and Wages

Employee compensation costs (or compensation for personal services) must

A CIL must

A CIL must not bill and receive reimbursement from funding sources for more than 100 percent of an employee's total salary or work time.

7.8.2 Fringe Benefits

Fringe benefits are allowances and services that the CIL provides to employees as additional compensation. Employer contributions for employees' health insurance, life insurance, and retirement plans are examples of fringe benefits. Also included are items required by law for the benefit of employees, the employer's portion of the Federal Insurance Contributions Act tax (FICA, also known as Social Security), workers' compensation insurance, and unemployment insurance.

A CIL must determine its responsibilities and comply with applicable state and federal laws and regulations including the following:

The percentage of costs for an employee's fringe benefits charged to the contract must not exceed the percentage of time or effort the employee devotes to the contract.

7.8.3 Travel

Travel-related expenses are budgeted and allowed on a cost-incurred basis if the costs are reasonable, necessary, allocable, and substantiated by adequate documentation. Travel costs are limited to the rates and line items approved in the contract.

Travel expenses are allowable if they are incurred by the CIL's employees while performing official contract business. Travel expenses for consumers are included in the Other Costs category.

Travel-related expenses include

Reimbursement for meals and lodging is allowed only for approved, overnight travel outside the designated headquarters (city limits). DARS reimbursement for meals, lodging, and mileage may not exceed the comptroller's established Travel Reimbursement Rates. If the CIL has a policy that sets travel reimbursement rates lower than the current state rates, budgeting and contract reimbursement cannot exceed the rate set by the CIL's policy.

If the CIL has a policy that sets travel reimbursement rates higher than the current state rates, the difference between the state's allowable contract reimbursement and the CIL rates may be made up from other funding sources.

According to 2 CFR 230 (OMB Circular A-122), airfare costs in excess of the customary standard commercial airfare (coach or equivalent), or of the lowest commercial discount airfare, are unallowable except in special circumstances, which must be documented.

Out-of-state travel may be budgeted. The purpose and destination must be stated, and if available, supporting documentation must be maintained to justify the expense, including meeting or conference agendas.

If out-of-state travel is not budgeted

Budgeting and reimbursement requests for out-of-state travel must not exceed out-of-state per diem rates in the comptroller's established Travel Reimbursement Rates. Allowability of out-of-state travel costs is determined based on comparing total costs for similar or comparable travel purposes available within the state.

Travel policy for local, in-state, and out-of-state travel must address

Records must include

7.8.4 Equipment

Equipment includes articles of nonexpendable, tangible personal property having a useful life of more than one year and an acquisition cost that

The CIL must obtain prior DARS approval to purchase equipment. Equipment purchased through the contract is owned by the CIL but is subject to an equitable claim by the state upon closing or terminating the contract. The CIL is accountable for equipment purchased through the contract. The CIL must bill equipment according to federal regulations found in 45 CFR Part 74 and 2 CFR 230 (OMB Circular A-122).

The CIL must

A CIL may include equipment rental or lease in the grant budget if

Note: The authorized rental or lease of items classified as anything other than equipment should be included in the "Other Costs" line item of the contract budget.

7.8.5 Supplies

A consumable material or supply is any article that is not classified as equipment or intangible personal property and has a useful life of less than one year. Consumable materials and supplies charged by a CIL as a direct cost must include only the materials and supplies used to carry out the contract.

Material and supply items usually fall into one of the following categories:

The CIL must

Controlled Assets

Controlled assets are items of real or personal property with an estimated life of greater than one year, but an acquisition cost of less than $5,000. These items are considered high risk and have a high potential for loss; therefore, controlled assets must be maintained in a contractor's inventory system and tagged accordingly based on specified acquisition costs.

CILs should review the Comptroller's State Property Accounting (SPA) User Manual for the most current listing of controlled assets. CILs must add items classified as controlled assets to their inventory list based on the acquisition costs noted in the SPA Manual.

7.8.6 Contractual

This budget category may include consumer services that are either subcontracted or else are janitorial, accounting, and maintenance services, etc., that are addressed by a contract. CIL contracting policy must be followed in determining which services should be contracted.

7.8.7 Other Costs

Other costs are those that are not covered by the preceding cost categories. These typically include items such as building rent, utilities, postage, and insurance. In addition, any travel costs paid to or on behalf of consumers are included in this cost category (bus passes, mileage reimbursement, etc.). Each cost must conform to federal and state regulations.

7.9 Records Management

CILs must establish records management policies and procedures that ensure compliance with the DARS contract and applicable OMB and EDGAR recordkeeping requirements. CIL records must fully disclose and document

7.9.1 Recordkeeping

The CIL record-keeping system must contain data concerning the grant program's funds including information necessary to receive payment.

The CIL must ensure that funds are being spent and used in accordance with the grant award.

7.9.2 Required Documentation

Records must include, but are not limited t

CILs must maintain the security and confidentiality of grant records including the adoption and implementation of policies and procedures that meet the requirements of 34 CFR 364.56 to safeguard the confidentiality of all personal information, including photographs and names.

7.9.3 Review of Records

The CIL must

7.10 Service Delivery

Required and optional services must be addressed in the grant work plan goals, objectives, and activities.

7.10.1 Required Services

A CIL must provide the following independent living core services:

7.10.2 Optional Services

A CIL must provide a combination of any two or more of the following IL services:

7.10.3 Services to Individuals with Significant Disabilities

A CIL must document that it serves people with a wide range of significant disabilities, including people who are unserved or underserved, such as people with significant disabilities who

7.10.4 Outreach for Special Populations

A CIL must conduct aggressive outreach regarding services provided through the center in an effort to reach populations of individuals with significant disabilities that are unserved or underserved, especially minority groups and urban and rural populations.

7.10.5 Consumer Eligibility

An appropriate CIL staff member must sign and date an eligibility statement certifying that the consumer is determined eligible for IL services. This decision must be

Consumer Ineligibility

If an applicant for IL services is determined ineligible for IL services, the CIL must provide the applicant with documentation of the ineligibility determination, which must be dated and signed by an appropriate CIL staff member.

Review of Ineligibility Decision

If an applicant for IL services has been found ineligible, the CIL must review the applicant's ineligibility at least once

The review need not be conducted if

7.10.6 Termination of Services

If the CIL intends to terminate services to a consumer with a Consumer Service Record (CSR), the CIL must notify the consumer, provide information on the Client Assistance Program (CAP), and if appropriate, refer the consumer to other agencies and facilities. (For more information about CAP, see 7.10.11.)

7.10.7 Independent Living Plan or Waiver

A CIL must provide the consumer with the choice of

If the consumer chooses to develop an ILP, the CIL staff member and the consumer must develop a mutually agreed-upon ILP. The ILP must be signed by the consumer, or his or her representative, and the appropriate staff member.

If the consumer chooses to sign a waiver form, waiving his or her right to participate in plan development, CIL staff must develop the plan of services.

The plan must include

Services entered on the ILP or waived plan must

CIL staff must review the consumer plan or waived plan as often as necessary, but at least annually, to determine whether services should be continued, modified, or discontinued.

7.10.8 Consumer Service Record

A Consumer Service Record (CSR) must be maintained for each applicant for IL services and each recipient of IL services (other than information and referral). The CSR must contain

A CSR may be maintained electronically or in printed form. However, the IL plan or waiver must bear signatures of the consumer, or the consumer's representative, and the CIL staff member.

7.10.9 Independent Living Goals

A CIL must ensure that it facilitates development and achievement of suitable IL goals. IL goals relate directly to addressing the consumer's functional needs and what the consumer wants to achieve to access his or her home, family, and/or community.

IL goals address significant life achievements that

A consumer may have more than one goal listed on the ILP or waived plan. Goals may be related to

7.10.10 Examples of Goals and Outcomes

Goals Outcomes

Communication

Improve the consumer's ability to

  • understand and acknowledge communication by others through gestures or verbal response (receptive); or
  • produce verbal language, sign language, or other nonverbal communication (for example, gestures and facial expressions).

Community-based living

Change the consumer's living situation to enable the consumer to remain in his or her home or apartment or get around better. Examples include

  • obtaining accessible housing,
  • modifying a home or apartment,
  • attaining self-directed assisted living, and
  • attaining self-directed living with family or friends.

Community and social participation

Help the consumer participate in such community activities as

  • worship services,
  • recreation activities,
  • community affairs, and
  • government functions.

Education needed for independent living

Achieve non-degreed and non-vocational training goals that are expected to improve the consumer's knowledge or skills in order to expand his or her independence. Examples include

  • literacy training, and
  • training to do his or her own income taxes.

Information access and technology

Help the consumer obtain or use information necessary for independence and community integration. This may include

  • using a computer or assistive technology, devices, or equipment; and
  • developing information technology skills, such as using computer screen-reading software.

Mobility and transportation

Improve the consumer's access to his or her environment or community by

  • improving the consumer's ability to move or transport himself or herself;
  • allowing the consumer to be moved or transported by another person, or
  • training the consumer to use public transportation.

Personal resource management

Help the consumer learn such skills as

  • establishing and maintaining a personal or family budget;
  • managing a checkbook; and
  • obtaining information about resources for income, housing, food, medical, or other benefits.

Relocation from a nursing home or other institution

Achieve goals related to relocating from a nursing home or other institution to community-based living.

Self-advocacy and self-empowerment

Help the consumer

  • represent and advocate for himself or herself with public and/or private entities,
  • make key decisions involving himself or herself, or
  • organize and manage his or her own activities to achieve desired objectives.

Self-care

Help the consumer function more independently by

  • improving or maintaining the consumer's autonomy in activities of daily living such as
    • personal hygiene,
    • meal preparation,
    • shopping,
    • nutrition,
    • money management, and
    • technology access; and/or
  • decreasing the amount of help and/or supervision the consumer needs to perform daily activities.

Other goals leading to independent living

Achieve other goals, including obtaining, maintaining, or retaining employment, that are not already included in this section, but are necessary for the consumer to become or remain independent.

7.10.11 Client Assistance Program (CAP)

The Client Assistance Program (CAP) is a federally-funded program created by the Rehabilitation Act of 1973. CAP helps inform and advise all consumers or applicants of all available benefits under the Act. If consumers or applicants request it, CAP also helps and advocates for consumers or applicants in their relationships with projects, programs, and service providers under the Act. CAP has the ability to pursue legal, administrative, or other appropriate remedies to ensure protection of the rights of such consumers.

CAP was created t

CILs must use accessible formats to notify individuals with disabilities who are prospective or current consumers about

The CIL must maintain written documentation of this notification in the CSR.

7.11 Reporting

7.11.1 Self-Evaluation and Performance Measurement

A CIL must

Information must be available about

7.11.2 CIL Responsibility to Inform DARS of Changes

The CIL must inform the DARS grant manager when any of the following conditions occur:

7.11.3 Required Reports

A CIL that receives DARS funding must submit reports as described below. CIL records must support all data reported, including that amounts in fiscal reports match amounts in accounting records.

Program Reports
Name Cycle Due Date Submit To

DARS3161, Consumer Demographic Information

Monthly

By day 8 of the following month

Grant Manager

DARS3160, Quarterly Program Performance Report

Quarterly

Within 30 calendar days of the end of the quarter, or in the case of the Q4 (annual) Quarterly Performance Report, within 45 days of the end of the quarter

Grant Manager

Annual Performance Report for the State Independent Living Services Program, (RSA 704 Report, Part II)

Annual

By December 31

Grant Manager

SILC

Consumer Satisfaction survey results

Annual

30 days after the end of the grant period

Grant Manager

Financial Reporting
Name Cycle Due Date Submit To

Budget Workbook (includes):

     
  • original budget

Annual

With Application/Renewal

Grant Manager

  • quarterly financial report

Quarterly

Due within 30 days after the close of the quarter

Grant Manager

  • Request for Advance or Reimbursement (RAR)

Monthly

Request for Reimbursement: Due within 30 days after the close of the reporting month.

Advances: No more than 30 days prior to the month of the advance request.

Grant Manager

  • budget revision requests.

As needed

As needed

Grant Manager

Single Audit (if applicable)

Annual

The earlier of

  • 30 days after receipt of the auditor's report, or
  • nine months after the end of the CIL's fiscal year

HHS OIG

COS

Grant Manager

Audited Financial Statements (if not subject to Single Audit requirement)

Annual

The earlier of

  • 30 days after receipt of the auditor's report, or
  • nine months after the end of the CIL's fiscal year

Grant Manager

7.11.4 Program Reports

Consumer Demographic Information

Each month, CILs use the DARS3161 to report the number of consumers served, the number of services provided, and the types of services provided.

Quarterly Program Performance Report

Each quarter, CILs use the DARS3160 to report progress and achievements on goals and objectives contained in the work plan as part of the CIL grant.

Annual Performance Report for the State Independent Living Services Program, (RSA 704 Report, Part II)

All DARS-funded CILs must submit a copy of the RSA 704 Part II report to DARS and the SILC. This report should be submitted electronically, preferably as an electronic file that can be edited, or alternatively, scanned and e-mailed to the grant manager.

Consumer Satisfaction Survey Results

The Consumer Satisfaction survey measures consumer satisfaction about benefits received from services. The CIL must provide the results of the consumer satisfaction survey to the DARS grant manager no later than 30 days after the end of the grant period (typically August 31).

7.11.5 Financial Reports

Financial reports including the original annual budget, quarterly financial report, program income report, and budget revision request are included in the Budget Workbook, an Excel workbook. Reports are linked in order to support ongoing budget oversight. When a report is due, it should be saved separately, named appropriately and submitted to the grant manager.

When fund transfers among approved budget categories reach or exceed cumulatively 10 percent of the total grant award, a budget revision request must be submitted and approved by DARS prior to implementing the revised budget.

The CIL should notify the grant manager when the CIL needs to use funds within budget categories differently than is shown in the budget justification worksheets.

Note: If a budget transfer will substantially affect the grant work plan, the budget transfer may require an amendment regardless of the amount. The grant manager should be consulted in such instances.

Request for Advance or Reimbursement (RAR)

DARS will process a RAR to advance up to 30 days of operating funds if the CIL meets the requirements of the contract and requests to use advances. If the CIL selects reimbursement of actual costs, the payment will reflect the allowable costs for the period billed. A RAR must be submitted and approved by DARS before payment.

7.11.6 Audit Requirements

All CILs are required to obtain annual financial audits conducted by an independent auditor in compliance with generally accepted auditing standards (GAAS), as published by the American Institute of Certified Public Accountants.

Single Audit (if applicable)

The CIL must arrange for a financial and compliance audit (single audit) if required by OMB Circular A-133. The resulting single audit report must be approved by the CIL board, and, if necessary, a corrective plan must be developed. The CIL must comply with the following requirements:

DARS and HHSC OIG will communicate with the CILs to provide instructions on submission.

Audited Financial Statements

If a single audit is not required, the CIL still must obtain an annual financial audit. All CIL financial statements must be audited annually, regardless of grant size.

Audited financial statements must include

The audited financial statements must be submitted to the designated DARS grant manager within one of the deadlines below, whichever is earlier:

7.12 Definitions

7.12.1 General Definitions

Act
The Rehabilitation Act of 1973, as amended.
Consumer
Any individual with a significant disability who is eligible for IL services under 34 CFR Section 364.40(a).
Core Services
IL services defined in Section 7(17) of the Act, which include information and referral services, IL skills training, peer counseling (including cross-disability peer counseling), and individual and systems advocacy.
CSR
A Consumer Service Record maintained for an eligible consumer receiving IL services and meeting the requirements of 34 CFR Section 364.53. In cases where IL services are provided to the parent or guardian of a consumer, the CSR is established for the consumer, and the services provided are reflected in that CSR. (Active CSRs are those corresponding to consumers who were served during the reporting year.)
DSU
The Designated State Unit, or units, identified under Section 101(a)(2)(B) of the Act. In Texas, the Department of Assistive and Rehabilitative Services (DARS), Division for Blind Services (DBS), and Division for Rehabilitation Services (DRS) are the DSUs.
ILP
An Independent Living Plan for the provision of IL services mutually agreed upon by an appropriate staff member of a service provider and by an individual with significant disabilities.
Significant Disability
An individual with a significant disability means an individual with a severe physical, mental, cognitive, or sensory impairment whose ability to function independently in the family or community or whose ability to obtain, maintain, or advance in employment is substantially limited and for whom the delivery of IL services will improve the ability to function, continue functioning, or move toward functioning independently in the family or community or to continue in employment.

7.12.2 Individual Services Definitions

According to RSA 704 Report, Part II, Reporting Instructions

Advocacy and Legal Services
Assistance or representation for a consumer in obtaining access to entitled benefits, services, and programs.
Assistive Technology Services
Providing or helping with the selection, acquisition, or use of any assistive technology, that is, any piece of equipment, product, or software or hardware system that is used to increase, maintain, or improve functional capabilities of individuals with disabilities and any assistive technology service that assists a individual with a disability.
Children's Services
Providing specific IL services designed to serve individuals under the age of 14 with significant disabilities.
Communication Services
Services that enable consumers to better communicate, such as interpreter services, training in using communication equipment, braille instruction, and reading services.
Counseling and Related Services
Services that include information-sharing; psychological services of a nonpsychiatric, nontherapeutic nature; parent-to-parent services; and related services.
Family Services
Services provided to the family members of an individual with a significant disability when necessary for improving the person's ability to live and function more independently or to engage or continue in employment. Such services may include respite care.
Housing, Home Modifications, and Shelter Services
Services related to securing housing or shelter, adaptive housing services (including appropriate accommodations to and modifications of any space used to serve, or occupied by, individuals with significant disabilities).

Note: A CIL may not provide housing or shelter as an IL service either temporarily or long-term unless the housing or shelter is incidental to the overall operation of the CIL and is provided to any individual for no more than eight weeks during any six-month period.

IL Skills Training and Life Skills Training Services
Services that may include instruction in developing independent living skills in personal care, coping, financial management, social skills, and household management. These may also include education and training necessary for living in the community and participating in community activities.
Information and Referral Services
Services such as information about available services as well as referrals to other agencies or resources relevant to independent living.
Mental Restoration Services
Psychiatric restoration services including maintenance on psychotropic medication, psychological services, and treatment management for substance abuse.
Mobility Training Services
A variety of services that involve helping consumers get around in their homes and communities.
Peer Counseling Services
Counseling, teaching, information-sharing, and similar kinds of contact provided to consumers by other people with disabilities.
Personal Assistance Services
Services that include help with personal bodily functions; communicative, household, mobility, work, emotional, cognitive, personal, and financial affairs; community participation; parenting; leisure; and other related needs.
Physical Restoration Services
Services including medical services, health maintenance, eyeglasses, and visual services.
Preventive Services
Services intended to prevent additional disabilities or to prevent an increase in the severity of an existing disability.
Prostheses, Orthotics, and Other Appliances
Providing or helping a consumer to obtain an adaptive device or appliance that substitutes for one or more parts of the human body.
Recreational Services
Providing or identifying opportunities for consumers to participate in meaningful leisure time activities. These may include such things as participating in community affairs and other recreation activities that may be competitive, active, or quiet.
Rehabilitation Technology Services
Providing or helping consumers obtain adaptive modifications, such as wheelchairs and lifts, that address the barriers confronted by individuals with significant disabilities, including barriers to education, rehabilitation, employment, transportation, IL, or recreation.
Therapeutic Treatment
Services provided by registered occupational, physical, recreational, hearing, language, or speech therapists.
Transportation Services
Providing or arranging for transportation.
Youth Transition Services
Any service that develops skills specifically designed for youths with significant disabilities between the ages of 14 and 24 to promote self-awareness and esteem, develop advocacy and self-empowerment skills, and explore career options, including transitioning from school to such activities as postsecondary education, vocational training, employment, continuing and adult education, adult services, independent living, or community participation.
Vocational Services
Any services designed to achieve or maintain employment.
Other Services
Any IL services not listed above.