SANTA ANA WORK CENTER (6) - 2014

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EXHIBIT A The Santa Ana WIB is required by federal regulation to conduct a fiscal monitoring of all programs funded by WIA. Onsite monitoring must occur at least once during the program year and includes review of fiscal records as well as policies and procedures. A written report delineating findings will be provided to all providers that will include any needed corrective actions, a timeline for accomplishing the corrective actions and include any follow -up on corrective actions. The City of Santa Ana (COSA) accounting staff establishes a monitoring schedule for visiting each program operator in the YSPN. During the review, financial records are sampled to ensure accuracy and compliance with federal, state and local regulations. Teclmical assistance is offered when necessary to establish and maintain accurate accounting procedures. COSA accounting staff works with the service provider's fiscal staff to resolve any issues that arise from the monitoring. Staff follows up with the program operators to resolve findings and maintain financial records as required by regulations. FISCAL CAPACITY The SAWC is a part of the City of Santa Ana. All fiscal and procurement operations follow the policies acid procedures of the City, As a part of the City's accounting system, the SAWC has various account numbers assigned that relate to specific funding sources. Revenues and expenditures are coded with account numbers relating to those funding sources. Monthly financial statements are produced based on charges to those accounts. The monthly reports indicate the line item budget amounts, expenditures against the budget and the balance remaining for each account and funding program. Accounts Payable YSPN service provider invoices with accompanying documentation are received and reviewed by the WIB staff for allowable and reasonable expenditures and for completeness of documentation. Any discrepancies are reported back to the Service Provider with requests for additional documentation as needed. The invoices are assigned account numbers and approved for payment by the COSA Finance department Accountant assigned to WIA, Staff prepares the request for payment, attach the necessary documentation and forward to the Finance Accounts Payable unit for entry into the City's accounting system. Checks are issued according to City policies and timelines. General operating costs of the SAWC are processed in a similar manner. Invoices are reviewed by the accounting staff who assigns the relevant account code based on the chart of account established by the City. The invoices are approved and forwarded for processing and payment. At the end of the month, expense reports are prepared by account and distributed to the various agencies within the City. Payroll As part of the City of Santa Ana, SAWC staff is paid twice a month. Time sheets are completed by all staff indicating functions and programs that have been worked on during that particular pay period. That information, with the accompanying account numbers, is entered into the payroll system by the Senior Accounting Assistant. Payroll dollar amounts are posted to the accounting system and are reflected on the monthly financial reports. Procurement The SAWC follows the City of Santa Ana's procurement policies as well as federal and state regulations related to procurement. Purchase requisitions for items over $500 are entered into the accounting system and approved by the finance staff at City Hall, Buyers from the Purchasing Department review the requisitions and issue purchase orders following City policies and procedures. When the goods are received by SAWC, staff compares the goods delivered to the purchase requisition for completeness and 7