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HomeMy WebLinkAboutOrdinance 11260r. ._ ," f i ORDINANCE NO~O AN ORDINANCE APPROPRIATING $72,585.25 TO THE GENERAL FUND AND DECREASING THE UNRESERVED, UNDESIGNATED FUND BALANCE BY THE SAME AMOUNT FOR THE PURPOSE OF REIMBURSING THE TEXAS DEPARTMENT OF COMMERCE FOR DISALLOWED EXPENDITURES RELATED TO THE JOB TRAINING PARTNERSHIP ACT PROGRAM, PROVIDING FOR A SEVERABILITY CLAUSE, MAKING THIS ORDINANCE CUMULATIVE OF PRIOR ORDINANCES AND REPEALING ALL PRIOR ORDINANCES IN CONFLICT HEREWITH, AND PROVIDING AN EFFECTIVE DATE. tl BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH, TEXAS SECTION 1 That in addition to those amounts allocated to the various City departments for the Fiscal Year 1992-93 and in the Budget of the City Manager, there shall also be increased appropriations in the General Fund in the amount of $72,585.25, thereby decreasing the unreserved, undesignated Fund Balance by the same amount, for the purpose of reimbursing the Texas Department of Commerce for disallowed expenditures related to the Job Training Partnership Act Program. SECTION 2. Should any portion, section or part of a section of this ordinance be declared invalid, inoperative or void for any reason by a court of competent jurisdiction, such decision, opinion or judgment shall in no way impair the remaining portions, sections, or parts of sections of this ordinance, which said remaining provisions shall be and remain in full force and effect. SECTION 3 That this ordinance shall be cumulative of Ordinance No 11151 and all other ordinances and appropriations amending the same except in those instances where the provisions of this ordinance are in direct conflict with such other ordinances and appropriations, in which instance said conflicting provisions of said prior ordinances and appropriations are hereby expressly repealed. SECTION 4 This ordinance shall take effect and be in full force and effect from and after the date of its passage, and it is so ordained. uate ~~ Adopted a~~ ~ /~~ Effective OI'FICIAL R~CORO CITY ~~CRfTARY ~T, WORTH, T~. City of Fort Worth, Texas _:~ Mayor and Council Communication ~~. ~ 02/16/93 ~ ..`. `..`~."` "VP.YLnG-10056 ~ `"" ,."~~" 08JTPAAD ~ . ~~~ 1 of 4 ___ ~ SUBJECT ~ JOB TRAINING PARTNERSHIP. ACT AUDIT SETTLEMENT OF DISALLOWED COST __ ~ RECOMMENDATION: It is recommended that the City Council authorize: 1. The adoption of this supplemental appropriation ordinance increasing appropriation by $72,585.25 in General Fund GGO1-0080100-Employment and Training, and decreasing the unreserved, undesignated Fund Balance of the General Fund by the same amount, and 2. The payment of $72,585.25 to the Texas Department of Commerce for disallowed expenditures related to the Job Training Partnership Act Program. DISCUSSION: The City Department of Employment and Training was created by an ordinance in August of 1984. This department is charged with the responsibility of administering programs funded under the Job Training Partnership Act, (JTPA) and other employment and training programs that are approved by the City and Private Industry Council. This department is presently administering youth and adult programs to selective client groups and dislocated workers under JTPA and a Senior Community Service Project funded by the National Council on Aging. Program budgets for the present fiscal year total $23,091,107.00 in federal and state grants. Funding for JTPA programs are appropriated at the national level -- the Department of Labor -- and are granted to the governor of each state. In the State of Texas, the Department of Commerce has been designated by the Governor as the agency to administer these funds. JTPA programs, the same as all federal and state grant programs, are audited and monitored on a frequent basis. Programs are routinely monitored and audited by the state and federal officials to ensure that they are in compliance with applicable laws and regulations. On a non-routine basis, JTPA programs are selected for special or selective .audits. The Fort Worth JTPA program was selected in February of 1988, for a special audit by U.S. Department of Labor, Office of the Inspector General, (OIG). A final audit report was issued by OIG on September 30, 1988. The audit covered a period of July 1, 1984 to March 31, 1988 During this period, a total of $18,416,850.00 in JTPA funds were awarded to the Fort Worth Service Delivery Area. The final OIG audit report was issued to the State with instructions to settle all unresolved findings with the City of Fort Worth. Iri accordance with the State's audit resolution process, a settlement agreement between the State and Fort Worth was finalized in April 1989. The State's Final Determination (settlement agreement) was forwarded to the U.S. Department of Labor. However, in September of 1 Determination, the USDOL rejected the settlement and demanded repa m~~~~~j~di~ d costs . ~i~y $EC~TARIf t«~ Printed on recycled paper 4> .' City of Fort i~orth, Texas Mayor and Council Ccn~rtmunication ~~ 02/16/93 ^~~ `~`~~`~` °°~°`~` G-10056 ~uu nAMt PAGE 08JTPAAD 2 of 4 SUBJECT JOB TRAINING PARTNERSHIP ACT AUDIT SETTLEMENT OF DISALLOWED COST From 1989 to date, the City's Department of Law, outside attorneys and state officials have filed several appeals at the federal level. The status of the unresolved findings is as follows: Unresolved Findings/Issues Disallowed Cost Status of Resolution (#3) Misclassification of Administrative Cost - $385,933 00 On appeal before an relates to the proper Administrative Law cost category that Judge (ALJ). On-the Job Training Contracts State and local attor- should have been charged. The amount i n uestion wa Heys submit~d~briefs ' ` q s on 6-24~~t6 ~IL J . A charged to a training cost final ruling has not category; however, the been issued by the ALJ. auditors feel that this amount is an administrative cost. (#7) Program Income Earned by a $109,834.00 The U.S. Department of non-profit contractor - The Labor (USDOL) allowed amount in question relates to the City of Fort Worth income earned on six (6) Fixed to submit additional Unit Price Contracts. documentation to be Payments made for services considered for Stand- delivered exceeded the actual -in-Cost to offset cost of operation this amount. The addi- tional information was submitted in April 1992. To date, a final decision has not been issued. (#1) Services to ineligible participants $ 5,072.00 The USDOL issued a demand payment letter to the Texas Department (#2) Excessive Building Lease Expense $ 50,306.00 of Commerce on February 24, 1992 for Findings Number 1, 2 & 5. Y ~ +ti ~r'«1 Printed on recycled paper ,-> ~ City of Fort i~orth, Texas Mayor and Council C'cnr~munication uA ~ t REFERENCE NUMBER G-10056 L G NAME PAGE 02/16/93 08JTPAAD 3 of 4 SUBJECT JOB TRAINING PARTNERSHIP ACT AUDIT SETTLEMENT OF DISALLOWED COST (#5) Misclassification of Training. Cost $ 7,738.00 This demand for payment was passed on to the City of Fort Worth. The USDOL denied a request from the State to deduct the total of these amount, ($63,116.00) from the 1992-93 appropriation. TOTAL $ 558,883 00 The State appealed unresolved findings Number 3 and 7 and they are still under review by a federal ALJ and USDOL officials. Findings Number 1, 2, and 5 were not appealed and the USDOL issued a demand payment letter to the State in February of 1992. This demand fora cash repayment of $63,116 00 plus an additional $9,469.25 in interest has been passed on to the City of Fort Worth, for a total of $72,585.25. During an Executive Session meeting in June of 1992 the staff briefed members of the City Council on the status of this audit. The JTPA law contains provisions for settlement of disallowed costs that are questioned by auditors. While cash repayment is the preferred method of settlement, other options include offsets (reductions) in future year fundings, in-kind or stand-in cost or waiver of disallowed costs by the Secretary of Labor. A cash repayment is generally demanded in the instance of "misexpenditure of funds due to willful disregard of the requirement of the Act, gross negligence, or failure to observe accepted standards of administration" (Section 164-(e) (1) of the JTPA law). Since none of the above violations were cited by the auditors in their final report, a request was made to offset/deduct the unappealed amount of $63,116.00 from future allocations. The request was made by the Governor's Office in March of 1992 and another request was submitted by four members of the Texas congressional delegation in July of 1992. The Secretary of Labor denied both requests. It is the opinion of staff that all available options to settle this matter have been exhausted. Therefore, to bring this issue to closure, it is recommended that the City Council authorize repayment of the disallowed cost. 0~~ CAE RECO4~D CCTV S~CRT.T~RY ~T, WORTH, TEX. -~~~ Printed on recycled paper ~' r~~f i~~t i~r~t1~, ~'eacas ~'Il~~d3" R3 ~01~3~C~~ ~'~~3Z~3ZZCt~ZI~Z `D.ATE ~ 02/.1:6/:93 ~ REf;ER-ENCf 'NUMB:E=R G-10056 !LO NAME :08JTPAlAI~ PAGE 4 of 4 .SUBJECT ' ,JOB TRAINING :PA'RT~1`ERSWII' ACT AUD3T SETTLEMENT Of DISALLOWED COST FISCAL 'INFORMATION/'CERTIF:ICAT~~ON: The D~ ~r.ector of Fiscal Sergi ces certifies tt~~at upon adoption of ':the attached Su~~p1~ementa1 ~~pp:rop:r.atio~ ondinan.ce funds fir this ex:petldt~re ~wi]1 be available in a the Current Operating ~B~u:dget of the :Gen.e~r~al Fund. After t~hi~s transaction the ~un.reserved, :undesigr~at~ed fund `b:alanc~e of tie ~Gener:al Fund will ;be $2'1,,808,053.00. .LW : b Submitted f~r~City Manager's FllND ACCUFINT CENTER Office by: .AMDU:NT CITY SECRETARY to GG0.1 '. :539.120 } 000100 Libby Watson 6140 72, 585 2 pppR~VED Or~~i~nating Department Head AA''/~{ Q~I~lif~ ~ CIT Y 3 (~ _ y~ 63~v.~ ~r0liiltT~E~ ltic~hard Sapp 7530 .from i ~~B 16 1q~~ r~~?tt}0~ (~CCt,4h.~ :For Additional hnformart~on ~ ~ ~ Contact .Ri c~ha~rd .Sapp ;7S3p , City S~fetaYy of the ' City of Fort worth, Texas 1 1 i ~~ -~~ 'Printed on recycled .paper