Commission Minutes

OFFICIAL
DECEMBER 24, 2012, 29th DAY OF
THE OCTOBER ADJOURN TERM

The County Com m ission met in the Com m ission H earing Room at 8:30 a.m. w ith Ron
Houseman, Danny Strahan and Jim Strafuss present. The following proceedings w ere had and
made a m atter o f record:

PRELIMINARY STUDY MEETING

The Com m ission m et to review previous m eeting minutes and accounts payables.

PUBLIC COMMENT

There w as no public comment.

CALL TO ORDER

Com m issioner Strafuss called the D ecem ber 24, 2012 meeting to order at 9:01 a.m.

PRAYER

A uditor Rick Findley led the prayer.

PLEDGE OF ALLEGIANCE

Com m issioner Strahan led the Pledge o f Allegiance.

PREVIOUS MEETING MINUTES/OTHER UNAPPROVED MINUTES

The Com m ission will postpone this item until Thursday, D ecem ber 27, 2012.

AGENDA REQUESTS REVIEW

The Com m ission reviewed agenda requests.

CHILD SUPPORT COOPERATIVE AGREEMENT

Com m issioner H ousem an presented the Child Support Cooperative A greem ent A m endm ent #1
and #2 for consideration. Com m issioner Strahan m oved to approve the Child Support
Cooperative A greem ent as presented. C om m issioner Strafuss seconded the motion. The motion
passed by vote: Housem an (aye), Strahan (aye), and Strafuss (aye).
 24. 2 6 1 2 M OM T m y C ounty P r e s e a i i r s O f f ic t NM 847 P , 13

,v £ l| fe Slate ofMjssouri A$mmtOutrlpilon: JV-D founty ReJjntommenj;
jjo | | | i Department of Social Serriees AmKSimtDeutfptiont Agreement Extension
A|rsemwjfcAmenSjfieni EjfritiwOatc januetyi, 2013
Agreem entfr'ERltiZttm ? j State Vendor#: , \Awndment&<}Gl

I C ounty feforiaatiom ""]

Coantyfenie: CottEtyofTaaejr
Mating Address: PO Box 849
C i^r State Tipi Forsy^, MO' 65553

The above referenced agreement between the County cfTaney and the Department of Social Services is hereby
amended as M ow #
1. H»ea^eemearise)EEendedthrciagtOe£ienrf)«r3il 2C13.
2. The maximum finding for fee agretmeiit for the period janua^i 1,2013 tkough December 31, 2 0i3 is
$ 0,00 .
3. Provision IA 1 (In d ire ct cost aflocaUoa plan) If not applicable for January through December 2013.
4. Poart-hs purpose of this coepsWive agreement ihetirm "contFacfoi”shall tzftr EO'thfc "county", -
5. Attachment A {Bocuninitatfois of Expejidliutts aadFsd«ral Claims) Is Herebyreplaced In Its entirety with
the BttschidAttachmeQtA (Subredpients},
5. AftasihmeniB(Ped6ral Tax information) teliereby ad<Jed in its entirely and shall bs faeorporated as stated
hereto.
7. . ■niis amendmentsHail’ba effective Jjtnuary %2013. Afl othsr jeriftsand eondiKoas^feafi remain nn^a^gp^

In wftaew thereof, thepatties behw hereby m a t e ihJs agreement

is ' S ________ ________ ,_____________ |a m i a r y 4 ,2 0 I 3
Authorized Sigaatura for (he Departnwnt ofSocial Snvfces Daw
Attachment A - Subrecipients
I t h a s b e e n d e te r m in e d t h e c o n t r a c t o r is a s u b r e c ip ie n t a s d e f in e d in O ffice o f M a n a g e m e n t a n d B u d g e t {OMB}
C irc u la r A -1 3 3 , S e c tio n 2 1 0 . T h e r e fo r e , th e c o n t r a c t o r s h a ll c o m p ly w ith all a p p lic a b le im p le m e n tin g re g u la tio n s ,
a n d all o t h e r la w s , r e g u la tio n s a n d p o lic ie s a u th o r is in g o r g o v e r n in g t h e u s e o f a n y fe d e ra l fu n d s p a id to th e
c o n t r a c t o r t h r o u g h th is c o n tra c t,

D IS C LO S U R E ;
T h e fe d e ra l f u n d s p ro v id e d a s p a y m e n t u n d e r th e t e r m s a n d c o n d itio n s o f th is c o n t r a c t a r e p r o v id e d from :

i~ G ra n tin g f e d e r a l A g e n ty J U.S. D e p a ^ n e n t ^ o f H e a lth & H u m a n S e rv ic e s _______________________

I G ran t A w a rd # j U4M 04QC 5 j G r a n t A w a r d y e a r j 2 0 1 1 , 2 0 1 2 ,2

jC a t a lo ^ ^ (C F D A ) N u m b e r ] 93,563

[ C F D A G ra n t N am e I IV-D Adm inistration

FFY 2013
G r a n t A w a rd (fe d e ra l fu n d s ) 3 0 ,0 0 ______________________________

N o n - fe d e ra l m a tc h in g fu n d s re q u ir e d t o b e p ro v id e d b y s u b r e c ip ie n t $ qqq

N o n - fe d e ra l m a tc h in g fu n d s p r o v id e d b y DSS 5 q oq

T o ta l am ount F F Y $ q .qq .......................... ....................
I n a d d itio n t o th e t e r m s a n d c o n d itio n s o f th e a b o v e g r a n t a n d CFDA n u m b e r , s u b r e c ip ie n t is re s p o n s ib le fo r
c o m p lia n c e w i t h a p p lic a b le O ffice o f M a n a g e m e n t a n d B u d g e t (O M B ] C irc u la rs in c lu d in g :

O M B A -1 3 3 , A u d its o f S ta te s , L ocal G o v e rn m e n ts , a n d N o n -p ro fit O rg a n iz a tio n s ;

O M B A - 122, C ost P rin c ip le s f o r N o n -P ro fit O rg a n iz a tio n s ;
O M B A - 110, U n ifo rm A d m in is tr a tiv e R e q u ire m e n ts fo r G ra n ts a n d O t h e r A g r e e m e n ts w ith In s titu tio n s o f
H ig h e r L ea rn in g , H o s p ita ls a n d O th e r N o n -P ro fit O rg a n iz a tio n s ;

O M B A - 1 0 2 - G ra n ts a n d C o o p e ra tiv e A g r e e m e n ts w ith S ta te a n d L ocal G o v e rn m e n ts ;

O M B A -8 7 , C o s t P rin c ip le s fo r S ta te , Local a n d In d ia n T rib a l G o v e rn m e n ts ;

F o r - P r o f i t E n t i ti e s s h a ll c o m p ly w ith th e OMB C irc u la rs a p p lic a b le to N o n -P ro fit O rg a n iz a tio n s .

T h e s u b r e c i p i e n t s h a ll n o t a s s ig n re s p o n s ib ility o f th i s c o n tr a c t to a n o t h e r p a r ty , s u b c o n t r a c t fo r th e w o r k
c o n te m p la te d u n d e r th is c o n tra c t, o r t r a n s f e r p ro g r a m s e r v ic e s to a n o t h e r lo c a tio n w ith o u t th e p r i o r w r it t e n
a p p r o v a l o f t h e DSS. T h e DSS m a y m o n i to r th e t e r m s a n d c o n d itio n s o f th e a s s ig n m e n t o f s u b c o n t r a c t s e n s u r e
c o m p lia n c e . T h e s u b r e c ip ie n t sh a ll e n s u r e c o n tra c ts w ith its s u b c o n t r a c t o r s c o n ta in t h e s a m e t e r m s a n d
c o n d itio n s o f t h i s c o n tr a c t a n d s h a ll b e r e s p o n s ib le f o r m o n ito r in g s u b c o n t r a c t o r c o m p lia n c e a n d p e r fo rm a n c e in
b o t h p r o g r a m m a tic a n d a d m in is tr a tiv e a r e a s . S u b re c ip ie n t a g r e e s a n y s u b a w a r d o f fu n d s is a ls o s u b je c t t o th e
a p p lic a b le OMB c irc u la rs a n d th e c o n te n ts o f th is c o n tra c t.
KEY CONSIDERATIONS FOR COST ALLOWABIUTY/RJECORDKEEPING

1. All costs m a s t satisfy th e genera! provisions fo r allow ability o f costs as defined in th e applicable OMB
Circular.

2. All costs w h e th e r re im b u rse d from F ederal o r n o n-federal so u rc es m u st satisfy th e specific p rovisions for
allow ability o f costs as defined b y ail applicable F ederal p ro g ram rules.

3. DSS shall only re im b u rse th e allow able F ederal sh a re specified by th e p ro g ram u nless specified in d ie
d isclosure o f n on-federal fu n d s to b e pro v id ed by DSS. All non-federal shares m u st b e fo r th e sam e
allow able costs as specified in die F ederal gra n t.

4. F ederal fu n d s p ro v id ed u n d e r this ag reem e n t a n d re q u ire d m atching funds cannot b e u sed as m atching
funds for a n y o th e r federal g ra n t unless specifically allow ed by th a t g r a n t

5. Any d e f e rr a ls disallow ances, qu estio n ed costs, o r o th e r item s n o t allow ed for F ederal Financial
participation, claim ed b y DSS on b eh a lf o f th e S ubrecipient, shall b e re tu rn e d w ith in six m onths, e ith e r to
DSS o r direc tly to th e federal agency (a s dete rm in e d b y DSS) by th e subrecipient.

6. Billings will b e b a se d on th e actual c o s t in c u rre d a n d m u s t identify th e federal sh a re to b e re im b u rse d to
th e subrecipient. S ubrecipient subm ission o f an invoice o r o th e r re q u e s t fo r p a y m e n t co n stitu te s
ce rtification th a t th e item s included o n th e invoice re p re s e n t reasonable, allocable, and allow able costs
associated w ith perform ing th e pro je c t defined in th e contract.

7. F or em ployees th a t w o rk solely on activities funded fo r th e p u rp o se s specified u n d e r th is ag reem e n t,
em ployee payroll re c o rd s will s u p p o rt th e docum e n ta tio n re q u irem en ts, OMB C ircular A*87 provides th a t
s ta te a n d local governm ental agencies m ay periodically certify t h a t th e se em ployees w o rk ed soiely on th a t
pro g ram in lieu o f perso n n el activity re p o rts, O th e r en titie s m u st m aintain p ersonnel activity re p o rts
described below,

8. F or em ployees th a t w o r k on m ultiple activities o r co st objectives in addition to th e activities fu nded fo r th e
p u rp o se s specified u n d e r th is ag reem e n t, d is trib u tio n o f th e ir salaries o r w a g es w ill b e su p p o rte d by
perso n n el activity re p o rts that;

a. reflect an afte r-th e -fa ct d istrib u tio n of & e actual activity reim b u rsa b le u n d e r th e p u rp o s e s o f this
ag re e m e n t of each em ployee, and;

b. ac co u n t for th e TOTAL activity fo r w hich each em ployee is com pensated; and

c. a r e p re p a re d a t le a st m on th ly and coincide w ith one o r m o re p ay p erio d s; OR

d. a r e s u p p o rte d b y a statistical sam pling sy stem o r o th e r s u b s titu te system . [ If th e cost wiV b e supported
by a statistical sam pling system o r o th er s u b stitu te system , a detailed description o f the allocation
m ethodology m u st b e su b m itte d an d approved b y DSS. A n y changes to th a t m ethodology im plem ented
a fte r execution o f tftfr agreem ent shall require an a m e n d m en t to this ag reem ent]

9. M aterials acquired, co nsum ed o r expended m u st b e claim ed eith er;

a. To benefit on ly th e p u rp o se s specified u n d e r th is ag reem e n t; o r

b. As costs chargeable o r assigned in p a r t for th e p u rp o s e s a u th o riz ed u n d er this ag reem e n t in ac cordance
w ith re la tiv e ben e fits received. [ If expense and eq uipm ent item s are allocable, a detailed description o f
th e m ethodology utilized to assign those costs in accordance w ith th e relative benefits received under this
a greem ent m u s t be attached, A n y changes to th a t m ethodology im plem ented a fter execution a f th is
agreem ent shall require an a m endm ent to this agreem ent]

10. A utom ated d a ta p ro c essin g costs in excess o f $1,000,000 m u st receive p rio r w ritte n approval and m u st
com ply w ith th e provision of 45 CFR P art 95, S u b p art F.

1L If in d irec t costs a re Included as p a r t o f th e re im b u rse m e n t u n d e r th is contract, th o se costs m u st be
ap p ro v e d in e ith e r a F ederal o r S tate A pproved In d ire ct C ost N egotiation A g reem en t The D e p artm en t o f
Social Services {DSS] h a s a n established C ontract A dm inistrative R ates policy w hich outlin e s m axim um
ad m in istrativ e ra te s allow able u n d e r any DSS c o n tra c t w ith public or o th e r governm ental entities. [If
 indirect costs are included, attach a copy o f y o u r current Approved Indirect Cost N egotiation Agreem ent. The
annual or bi-annual changes to indirect cost rates - provided th ey have been approved in y o u r Federal o r State
Approved Indirect Cost N egotiation Agreem ent - w ill be allowed an d w ili /i-ot require an a m endm ent to this
agreement,, provided th a t a copy o f th e new ly approved agreem ent is provided to the DSS Division o f Finance
an d A dm inistrative Services.]

12, S ubrecipients m u s t m aintain an accounting system th at, a t a m inim um , provides fo r th e following:

a. Item ization o f each ex p e n d itu re in a m a n n e r th a t th e p u rp o se o f th e expenditure is readily identifiable
to th e gra n t activities;

b. The exp e n d itu res fo r th e g ra n t recorded in th e su b -recip ien ts accounting system m u st b e in a form at
th a t re q u ired federal financial re p o rts can b e p re p a re d from an d identified b a c k to th e system entries.

AUDIT REQUIREMENT

In th e ev e n t th e su b re cip ien t expends $500,000 o r m o re in federal aw ards in its fiscal y ea r, th e su b re cip ien t m ust
h av e a single o r program -specific a u d it conducted in accordance w ith p rovisions o f th e Single A udit Act
A m endm ents o f 1996 a n d C ircular A-133, including su b s e q u e n t am e n d m e n ts o r revisions. In dete rm in in g the
federal aw a rd s expended m its fiscal year, th e s u b re cip ien t shall co n sid er all so u rc es o f federal aw ards, including
federal re so u rce s received from th e DSS. T he determ in atio n o f am o u n ts o f federal aw ard s expended should b e in
ac cordance w ith th e provisions o f OMB C ircular A-133, as revised.

jf th e s u b re d p ie n t ex p e n d s less th a n $500,000 in federal a w ard s in its federal y ea r, a n a u d it conducted in
ac cordance w ith th e provisions o f A’ 133t as revised, is n o t re q u ired . In th e ev e n t th e su b re cip ien t elects to have an
a u d it conducted m accordance w ith th e provision o f OMB C ircular A-133, as revised, th e co st o f th e a u d it m u st be
paid from non-federa] resources.

AUDIT REPORTS

If th e s u b re d p ie n t is re q u ire d to com plete an au d it a s described in OMB C ircular A -133, a copy o f th e final audit
r e p o rt shall b e s e n t to th e DSS, im m ediately, to th e belo w address:

D e p artm en t o f Social Services
Division o f Finance and A dm inistrative Services
Attnr A133
P.O. Sox 1082
jefFerson City, MO 65102

In cases o f noncom pliance, th e s u b re cip ien t shall p rovide th e DSS w ith copies o f re sp o n ses to au d ito rs' re p o rts and
a deta ile d p lan for corrective action(s). T he S ubrecipient shall cooperate w ith DSS in resolving q uestions th a t DSS
m ay have co n cerning th e au d ito rs' re p o rt and plans fo r corrective action(sJ. Additionally, th e s u b re cip ien t fu rth e r
ag rees to p ro v id e th e DSS, in a tim ely m anner, access to any ind ep e n d en t a u d ito rs' re p o rts th a t p re s e n t instances
o f noncom pliance w ith federal law s a n d re gulations th a t b e a r directly on th e p erfo rm an c e o r ad m in istratio n o f this
contract. All re p o rts p re p a re d in accordance w ith th e re q u irem en ts o f OMB C ircular A -133 shall b e available for
inspection b y re p re se n ta tiv e s o f th e DSS during norm al busin ess hours. The s u b re cip ien t a g re e s th a t it shall keep
ail re c o rd s fo r a p eriod o f five (5) y e a rs following com pletion of th e project, o r u ntil all litigation, claim s o r audit
findings have b e e n resolved and final action is taken, such re c o rd s a s m ay b e re aso n ab ly n ecessary to facilitate an
effective audit.

TRANSPARENCY REPORTING

T h e F ederal F unding A ccountability and T ra n sp are n cy Act (FFATA) re p o rtin g re q u ire m e n t to o k effect on O ctober
1 ,2 0 1 0 . T his law, passed in 2006 and am en d ed in 2008, re q u ires a n y perso n o r e n tity receiving a contract o r g ra n t
a w a rd totaling m o re th an $25,000, to p rovide ce rtain Inform ation. This in form ation is ca p tu re d on A ttachm ent
B /A ppendix 1. U nless previously provided, su b re cip ien t iflugt supply th e ab o v e inform ation to DSS w ith in five
b u sin ess d ays of contract execution. Any changes to tra n s p a re n c y inform ation m u s t b e pro v id ed to DSS w ithin five
b u sin ess days of th e change.
 A ttach m e n t S/A ppendix X

M issouri Departm ent of Social Services (DSS)
Federal Fu n ding A ccountability and Transparency Act (FFA TA )
Data Form

P ie a s e p r i n t o r ty p e
1 .Legal B usiness N am e
i; ' ' i u n e a
2.D oing B u sin e ss As y ..... 0 ...............................................
3 .S tre e t A d d ress 1*
H a T m 'i d . tL d
4 .S tre e t A d d re ss 2
5.City
W fQ ifh
e s ta te
M O ^
7,Zip C ode w ith 4 d ig ir extension*
L ^ b S ? ) ~ ‘5 ( ? H r lp
S .C o n g ressio n al District*
0 8
9 .F e d e ra l G ran t A w ard N um ber*
0 * f M D 4 ff> 5
1 0 -C o n trac t N u m b er’"
(L P I 0 2 \ 2 0 l '0 7
11 .Am o u n t o f C ontract* S O oo

f i r !0 - D e te M t u f p s r f S e r M

1 3 .C o n trac t O bligation Date*
1 4 .P rittd p a J P lace o f Perform ance*
f-d r s u tf) M O O S
lS .C o n ta c t P e rso n 's N am e
O lr ii I M d b fo z S
16-C ontaet P h o n e N u m b er 1 4 / 7 - ) .'-I'i-'K '- •'/.■ '.J 0 -
17 .C o n tact E-Mail L / C '- '‘u M C - y y - ' o t : C O u n - t y ' s i n o - o r p j
18.PUNS N um ber* U M il ° ! & 1 - P A :
1 9 -P aren t O rg an izatio n 's DUNS Num ber*
20.Executave C om pensation in fo rm a tio n ^ ^
E xe cu tive m e a n s officers, m anaging p a rtn e rs, o r any o th e r em ployees in m an a g e m e n t positions.
T otal c o m p m s a tio u m ea n s th e ca sh a n d n o n -c ash d o llar value e a rn e d b y the executives d u rin g th e re c ip ie n t’s o r
s u b re c ip ie n t's p re ced in g fiscal y ea r a n d in c lu d e s item s such as safary, b onuses, sto ck aw ard s, incentive plans,
p e n s io n plans, d e fe rre d com pensation,, etc. F or m o re inform ation a b o u t re p o rtin g co m p e n sa tio n , p lea se se e

x tg jm m x o & M
 In o rd e r to determ ine whether you are required to report executive compensation Information, please answ er
th e following questions:
1. In y our business or organization's preceding completed fiscal year, did y our business o r organization
receive
a. 60 percent or more of its annualgross revenues from federal procurem ent contracts (and
s t e w a r d s ) and federal financial assistance submit to the Transparency Act, as defined in 2 CFR
170.320; and
b. i25.-OOD.QOO or m ore in annual gross revenues from federal procurem ent contracts (and
su k co n tra tt& a n d federal financial assistance subject to the Transparency Act?
□ Yes T^N o

If the answ er to both l a and l b is Tes", proceed to Question 2.
if the answ er to either Question la or lb is “hkA your organization’s compensation information is not required.

2. Does the public have access to the information about the compensation of the executives through
periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of 1934 [IS U.S.C
78M(a), 78o(d)] o r section 6104 o f the Internal Revenue Code of 1986? (To determ ine if the public has
access to the compensation information, see Hie U,S, Securities and Exchange Commission's total

□ Yes C 3 No

if the answ er is "Yes", your organization's executive compensation infonnatkm is not required.
If the answ er is “No", your organization's top five most highly compensated executives for the preceding
com pleted fiscal year is required. Complete the following information:

Name Amount
1.
2.
3.
4-
5.
While n o t required, the OSS encourages registration in the federal government owned and operated System for
Award Management (SAM) to record Information about the organization, including executive compensation
data. This system is a secure, single repository o f data, You only need to register once and renew annually. You
have access to update your information w henever necessary. Additional information is available at
www.sanvgov.
 Oec.24. 211? 9:41AM Taney County Prosscutorj Offict I* 494? P. 19

Certification!
I attest ilie fa«s stated above are true And correct ,1linderstand the infevmaSott prowded w£l! bs reported by
the Department of Socht Ssrvlcesto ihs FFATASubsward Reporting System (FSR5) and die information will be
accessible to the public.

♦Most of the data elements included In this form are self explanatory. However, iastructfons fur specific
data oleinena are Included fteyear convenience:
3, StmtA(Sdt&$}l -Use tita physical tocatJcn associated with.the imported DUNS number reported in 14, No PO
boxes, please.
7, Zip Cvde plus 4 dfgttextmfon - A four digit zip code extension is required. To locate t i e four digit Sip code

6. Cangresrfcwtii District - To locale the twe digit eonpwJiORal district^ «ecs

9. Pdjrff/Gront.dwtfrrfAfoffiff^-ThentfrabefctftWfgderalgfanttbatlf befeg usedto fundtheWPtract.
10. Contact Number - Ah identifying number Issued by the OSS- it U typically,locate oit fta first p^fo of the
contract, .
11. ^£F«fitc/CefEfrcrt-fh&tocalamoiintoffsia(iingthatwtllbep?ldlbrEhe wntraftedsenices, .
12. Contract Description - A summary of what Js being purchased wish the confect
13. ContractQbllgnticin - The datath« contractu signed by both, tho DSS and the awardee.
14. Prindpaf Place tftetftsmante 'th e physicallocate of theprimary place ofthe fherrortnance (ciiy, state and
congressional delict), Record N/A if primary pJacft of performance is tha same as the physiol location
reporteditj9'l&
15. WHS Nwher • Dun A Bra&traet (M S ) provides a D-U-N-S Number, a attiqae Bins digit identification
number, for cads physical location ofyour bujlness. D-U-N-SNumber assignmentis FREB for sll 'businesses
required to rtg to wifli r the US Federal ipveriawRt for coiitrpets or grants,

29. P c ra t Organization's DUHS Nmnfor - See 18 above, This Is typltally vsed by large orgatttostions with
multipie facilities in several locations. Hie parent organization's number is number assigned to the
headquarters for tJieojseratloft.

Please contstf Division of Rnanca m i Administrative at 573/751-2170 if you have any qunsttens about tha
CpmpletSoftCfthis for®. Completed formsmaybe fitted to {573) 751*7598.
Attachment B - Federal Tax information
The contractor shall comply with th e federal tax inform ation requirem ents stated in th e Safeguarding IRS/SSA
R estrictions/Penalties [Attachment B -l] document attached hereto. In addition, the contractor shall:

a. require ail new hire and tenured personnel to certify and com plete the Departm ent’s security policy and 3RS
penalties for unauthorized disclosure of federal tax inform ation. The training can be located at:
(http://10.6Q .16,5 7 //D isd o sa reF o n n fo

b. com plete aJid p rint th e electronic Internal Inspections Report annually

c. not send or receive any federal tax information by electronic mail [e-mail) o r facsimile;

d. not disclose or release any form o f protected federal tax inform ation to any non-custodial paren t attorney
involved in the referred case under the contractor's control;

e. provide a visitor access log the m ust not contain personal identification inform ation (i.e, social security
num ber, case number, o r o th er persona! identifying inform ation) th at m ay b e viewable by o th er visitors;
provide all visitors with visitor badges; and all visitors m ust be accompanied by contractor personnel a t all
times;

t only provide key/com bination Jocks to authorized personnel th a t have a need to access federal tax
information; m aintain key/com bination accountability records; change key/com bination locks when
authorized personnel changes occur o r a ta minimum annually; and

g. m ust im mediately re p o rt an unauthorized inspection o r disclosure of federal tax inform ation via email o r
hardcopy, including breaches and security incidents, to th e compliance coordinator or designee. The
com pliance coordinator c m be contacted a t garv.h.hin7peter@dss.m o.gov.
A ttach m en t B 4 - Safeguarding IRS/SSA R estrictio n s/P en a ltie s

1, PERFORMANCE

1.1 In p erform ance of this contract, th e C ontractor ag rees to com ply w ith and assu m e responsibility for
com pliance b y his o r h e r em ployees w ith th e follow ing re q u irem en ts;

a. All w ork will b e perform ed u n d e r th e supervision o f th e co n tra cto r o r th e co n tra cto r's re sp o n sib le
em ployees.

b. Any F ederal tax re tu r n s o r re tu rn inform ation (h e rea fter re fe rre d to as re tu rn s o r re tu r n inform ation)
m ad e available shall b e u s e d only for th e p u rp o se o f carrying o u t th e provisions of th is contract.
Inform ation contained in such m ateria l shall b e tre a te d a s confidential an d shall n o t be divulged or
m ad e known, in a n y m a n n e r to any perso n except as m ay b e necessary in th e perform ance o f th is
c o n tra c t Inspection b y o r disclosure to anyone o th e r than an officer o r em ployee o f th e co n tra cto r is
prohibited.

c. All re tu rn s and re tu r n inform ation will be accounted fo r u p o n re ceip t and p ro p e rly s to re d before,
during, a n d afte r processing. In ad dition, all related o u tp u t a n d p ro d u c ts will b e given th e sam e level o f
p ro tec tio n a s re q u ired for th e so u rc e m a te ria l

d. No w o rk involving re tu rn s and r e tu r n inform ation furnished u n d e r th is co n tra ct w ill be su b co n tra cted
w ith o u t prio r w ritte n approval o f th e IRS,

e. The co n tra cto r w ill m aintain a list o f em ployees a u th o riz ed access. Such list will be provided to th e
agency and, upon re q u e s t to th e IRS review ing office.

f. The agency will h av e th e rig h t to void th e contract if th e c o n tra c to r fails to provide th e safeguards
desc rib ed above.

2. CRIM INAL/CIVIL SANCTIONS

2.1 Each officer o r em ployee o f a n y p erso n to w hom re tu rn s o r re tu rn inform ation is o r m ay be disclosed shall
b e notified in w ritin g by such perso n t h a t re tu rn s o r re tu r n inform ation disclosed to such officer o r
em ployee can b e u sed only for a p u rp o se an d to th e ex te n t a u th o riz ed herein, and th a t fu rth e r d isclosure of
a n y such re tu r n s o r re tu r n inform ation, for a p u rp o se o r to an e x te n t u n au th o rise d herein co n stitu te s a
felony punishable u pon conviction by a fine of a s m uch as $5,000 o r im p riso n m e n t for as long as five years,
o r both, to g eth er w ith th e costs o f prosecution. Such p erso n shall also notify each such officer and
em ployee th a t a n y such unauthorized fu tu re disclosure o f re tu rn s o r re tu r n inform ation m ay also re s u lt in
an a w ard o f civil dam ages ag a in st th e officer o r em ployee in an am o u n t n o t less th e $ 1,000 w ith re s p e c t to
each instance of unau th o riz ed disclosure.

a. T h ese p e n a ltie s are prescribed b y IRC Sections 7213 and 7431 and s e t forth a t 2 6 CFR 301,6103{n.}-l

2.1 Each officer o r em ployee o f any p e rso n to w hom re tu rn s o r re tu r n inform ation is o r m ay be disclosed shall
h e notified in w ritin g by such p erso n th a t any re tu rn o r re tu rn inform ation m ade available in a n y form at
shall b e used only for th e p u rp o s e o f carrying out th e provisions o f th is contract. Inform ation co n tain ed in
s uch m ateria l shall b e trea ted as confidential and shall n o t b e divulged o r m ade know n in any m a n n e r to
a n y perso n e x c ep t as m ay b e n ecessary in th e perform ance of this contract. Inspection by o r disclosure to
an y o n e w ith o u t an official need to know co n stitu te s a crim inal m isd e m ean o r p u nishable upon conviction
b y a fine o f as m uch a s $ 1,000.00 o r im p riso n m e n t fo r as long as 1 year, o r both, to g eth er w ith th e costs o f
p ro secution. Such p e rso n shall also notify each such officer and em ployee th a t th a t any such unau th o riz ed
inspection o r disclosure o f re tu rn s o r re tu r n inform ation m ay also re s u lt in an aw a rd o f civil dam ages
a g a in st th e officer o r em ployee (U nited States for F ederal em ployees) in a n am o u n t equal to th e sum o f the
g re a te r of $ 1,000-00 fo r each a c t o f un au th o riz ed inspection o r d isclosure w ith re sp ect to w hich such
d e fe n d a n t is found liable o r th e sum o f th e actual dam ages s u stain ed by th e plaintiff as a re s u lt o f such
u n au th o riz ed inspection o r d isclosure plus in th e case o f a w illful in sp ectio n o r disclosure w hich is th e
re s u lt o f g ross negligence, pu n itiv e dam ages, plus th e costs o f th e action. T he pen a ltie s a r e p re scrib ed by
IRC Sections 7213A and 7431.
2.3 A d d itio n a lly , i t is in c u m b e n t u p o n th e c o n t r a c t o r to in fo rm its o ffic e rs a n d e m p lo y e e s o f th e p e n a ltie s fo r
i m p r o p e r d i s c lo s u r e im p o s e d b y th e P riv a c y A c t o f 1 9 7 4 , 5 U.S.C, 5 5 2 a . S p ecifically , 5 U.S.C, S 5 2 a (i3 (l),
w h ic h is m a d e a p p lic a b le t o c o n t r a c t o r s by 5 U.S.C. 5 5 2 a ( r a ) ( l ) , p ro v id e s t h a t a n y o ffic e r o r e m p lo y e e o f a
c o n tr a c to r , w h o b y v ir tu e o f h i s / h e r e m p lo y m e n t o r o fficial p o s itio n , h a s p o s s e s s io n o f o r a c c e s s t o a g e n c y
r e c o r d s w h ic h c o n ta in in d iv id u a lly id e n tifia b le in fo rm a tio n , t h e d is c lo s u re o f w h ic h is p ro h ib ite d b y th e
P riv a c y A c t o r re g u la tio n s e s t a b lis h e d t h e r e u n d e r , a n d w h o k n o w in g t h a t d is c lo s u re o f t h e sp e c ific m a te r ia l
is p ro h ib ite d , w illfu lly d is c lo s e s t h e m a te r ia l in a n y m a n n e r t o a n y p e r s o n o r a g e n c y n o t e n t i t l e d t o re c e iv e
it, s h a ll b e g u ilty o f a m is d e m e a n o r a n d fin e d n o t m o r e th a n $ 5 ,0 0 0 .

2 .4 G r a n tin g a c o n t r a c t o r a c c e s s t o FF1 m u s t b e p r e c e d e d b y c e rtify in g t h a t e a c h in d iv id u a l u n d e r s ta n d s th e
a g e n c y 's s e c u r ity p o lic y a n d p r o c e d u r e s f o r s a f e g u a r d in g ]RS in fo rm a tio n . C o n tr a c to r s m u s t m a in ta in t h e i r
a u t h o r iz a tio n to a c c e s s FT!! th ro u g h a n n u a l r e c e r tif ic a tio n . T h e in itia l c e rtific a tio n a n d r e c e r tif ic a tio n m u s t
b e d o c u m e n te d a n d p la c e d i n th e a g e n c y ’s files f o r re v ie w . As p a r t o f th e c e rtific a tio n a n d a t l e a s t a n n u a lly
a f te r w a r d s , c o n tr a c to r s s h o u ld b e a d v is e d o f th e p r o v is io n s o f IRC S e c tio n s 7 4 3 1 , 7 2 1 3 a n d 7 2 1 3 A (s e e
E x h ib it 6 , IRC S ec. 7 4 3 1 Civil D a m a g e s f o r U n a u th o r iz e d D isclosure o f R e tu r n s a n d R e tu r n in fo r m a tio n a n d
E x h ib it 5 , IRC S ec. 7 2 1 3 U n a u th o r iz e d D isclosure o f In fo r m a tio n ). T h e t r a in in g p ro v id e d b e f o re t h e in itia l
c e rtific a tio n a n d a n n u a lly t h e r e a f te r m u s t a l s o c o v e r t h e in c id e n t r e s p o n s e p o lic y a n d p r o c e d u r e fo r
r e p o r t i n g u n a u th o r iz e d d is c lo s u re s a n d d a ta b r e a c h e s . (S e e S e c tio n 1 0 ) F o r b o th th e in itia l c e rtific a tio n
a n d t h e a n n u a l c e rtific a tio n , th e c o n tr a c to r s h o u ld s ig n , e i t h e r w ith in k o r e le c tro n ic s ig n a tu re , a
c o n f id e n tia lity s t a t e m e n t c e rtify in g t h e i r u n d e r s ta n d in g o f t h e s e c u r ity re q u ir e m e n ts .

3. r&SPECTCOlV

3 .1 T h e IRS a n d t h e A g e n cy s h a ll h a v e th e r i g h t t o s e n d its o ffic e rs a n d e m p lo y e e s in to th e o ffic es a n d p l a n t s o f
t h e c o n t r a c t o r f o r in s p e c tio n o f th e fa c ilitie s a n d o p e r a t i o n s p ro v id e d fo r th e p e r f o r m a n c e o f a n y w o r k
u n d e r th is c o n tra c t, O n th e b a s is o f s u c h in s p e c tio n , s p e c if ic m e a s u r e s m a y b e r e q u ir e d in c a s e s w h e r e t h e
c o n t r a c t o r is fo u n d t o b e n o n c o m p lia n t w ith c o n t r a c t s a f e g u a r d s ,

4. CO N TR A C T LANGUAGE F O R TECHNOLOGY SERVICES

4.1 .1 In p e r f o r m a n c e o f t h i s c o n tra c t, th e c o n tr a c to r a g r e e s t o c o m p ly w ith a n d a s s u m e re s p o n s ib ility fo r
c o m p lia n c e b y h is o r h e r e m p lo y e e s w ith th e fo llo w in g re q u ir e m e n ts ;

a. AH w o r k w ilJ b e d o n e u n d e r th e s u p e r v is io n o f t h e c o n t r a c t o r o r th e c o n tr a c to r 's e m p lo y e e s .

b. A n y r e tu r n o r r e tu r n in fo rm a tio n m a d e a v a ila b le in a n y fo r m a t s h a ll b e u s e d o n ly fo r t h e p u r p o s e of
c a r r y i n g o u t t h e p ro v is io n s o f th is c o n tra c t, I n f o rm a tio n c o n ta in e d in s u c h m a te r ia l w ill b e t r e a t e d a s
c o n f id e n tia l a n d w ill n o t b e d iv u lg e d o r m a d e k n o w n in a n y m a n n e r t o a n y p e r s o n e x c e p t a s m a y b e
n e c e s s a r y in th e p e r fo rm a n c e o f th is c o n tra c t. D is c lo s u re to a n y o n e o t h e r th a n a n o ff ic e r o r e m p lo y e e
o f t h e c o n t r a c t o r w ill b e p ro h ib ite d ,

e. A ll r e tu r n s a n d r e tu r n in fo rm a tio n w ill b e a c c o u n te d f o r u p o n r e c e ip t a n d p r o p e r l y s t o r e d b e fo re ,
d u rin g , a n d a f t e r p ro c e s s in g , In a d d itio n , a ll r e la t e d o u t p u t w ilt b e g iv e n th e s a m e lev e l o f p r o t e c t io n as
r e q u ir e d f o r t h e s o u rc e m a te r ia l.

d. T h e c o n t r a c t o r c e rtifie s t h a t th e d a ta p r o c e s s e d d u r i n g t h e p e r fo rm a n c e o f th is c o n t r a c t w ill b e
c o m p le te ly p u r g e d fr o m all d a t a s to r a g e c o m p o n e n ts o f h i s o r h e r c o m p u te r fa cility , a n d n o o u t p u t w ill
b e r e ta i n e d b y th e c o n t r a c t o r a t th e tim e t h e w o r k is c o m p le te d . If im m e d ia te p u r g in g o f all d a ta
s t o r a g e c o m p o n e n ts is n o t p o s s ib le , th e c o n t r a c t o r c e rtifie s t h a t a n y IRS d a ta r e m a in in g in a n y s to ra g e
c o m p o n e n tw il l b e s a f e g u a r d e d to p r e v e n t u n a u th o r iz e d d is c lo s u re s ,

e. A n y s p o ila g e o r a n y i n te r m e d ia te h a r d c o p y p r i n t o u t t h a t m a y r e s u lt d u rin g th e p r o c e s s in g o f IRS d a ta
w ill b e g iv e n to th e a g e n c y o r h is o r h e r d e s ig n e e . W h e n t h i s is n o t p o s s ib le , t h e c o n t r a c t o r w ill b e
r e s p o n s ib l e f o r th e d e s tru c tio n o f th e s p o ila g e o r a n y i n te r m e d ia te h a r d co p y p r i n t o u t s , a n d w ill
p r o v i d e th e a g e n c y o r h is o r h e r d e s ig n e e w ith a s t a t e m e n t c o n ta in in g t h e d a t e o f d e stru c tio n ,,
d e s c r i p t io n o f m a te r ia l d e s tro y e d , a n d t h e m e th o d u s e d .

f. A ll c o m p u t e r s y s te m s re c e iv in g , p ro c e s s in g , s to rin g , o r tr a n s m i t t in g F e d e ra l t a x in fo rm a tio n m u s t m e e t
t h e r e q u ir e m e n t s d e f in e d in IRS P u b lic a tio n 1 0 7 5 , T o m e e t fu n c tio n a l a n d a s s u r a n c e r e q u ir e m e n t s , th e
 s e c u rity features o f th e en v iro n m e n t m u s t provide for th e m anagerial, o p eratio n al, an d technical
controls. All sec u rity fe atu re s m u st b e available and. activ ated to p ro te c t a g a in st un au th o riz ed use of
a n d access to F ederal ta x inform ation.

g. No w o rk involving F ederal tax in form ation fu rn ish e d u n d e r this co n tra ct will b e sub co n tra cted w ith o u t
p rio r w ritten ap proval o f th e IRS.

h. The co n tra cto r wil] m aintain a list o f em ployees a u th o riz ed access. Such list will b e provided to th e
agency and, upon request, to th e IRS review ing office.

I T he agency will have th e rig h t to vo id th e co n tra c t if th e c o n tra cto r fails to provide th e safeguards
described above.

4.2.1 Each officer o r em ployee of a n y p erso n to w hom re tu rn s o r re tu r n inform ation is o r m ay b e disclosed will
b e notified in w ritin g by such p e rs o n th a t re tu r n s o r re tu r n inform ation disclosed to such officer o r
em p lo y ee can b e used only for a p u rp o s e and to th e e x te n t au th o riz e d herein, a n d th a t fu rth e r disclosure of
a n y s u d i re tu rn s o r re tu rn inform ation for a p u rp o s e o r to a n e x te n t u n au th o riz ed h erein co n stitu te s a
felony punishable up o n conviction by a fine of as m uch as $5,000 o r im p riso n m e n t for as long as 5 years, o r
b o th , to g e th e r w ith th e costs o f prosecution. Such p erso n shall also notify each su ch officer an d em ployee
th a t any such u n au th o riz ed fu rth e r disclosure o f re tu rn s or re tu rn inform ation m ay also re s u lt in an aw ard
o f civil dam ages ag a in st th e officer o r em ployee in an am o u n t n o t less th a n S L 0 0 0 w ith re s p e c t to each
in s ta n c e o f u n au th o riz ed disclosure, T hese p e n a ltie s a r e prescribed b y IRC sections 7213 a n d 7431 a n d s e t
fo rth a t 26 CFR 3 0 1 6 1 0 3 (n )-l,

4.2.2 Each officer o r em ployee o f a n y p erson t o w h o m re tu rn s o r re tu rn inform ation is o r m ay be disclosed shall
b e notified in w iltin g b y such p e rso n th a t an y re tu r n o r re tu rn inform ation m ad e available in a n y form at
sh all b e u sed only for th e p u rp o se o f carry in g o u t th e provisions o f th is contract. Inform ation contained in
such m aterial shall b e tre a te d as confidential a n d shall n o t b e divulged o r m ad e know n in any m a n n e r to
an y p e rso n except as m ay b e n ecessary in th e perfo rm an c e o f th e contract. Inspection by o r disclosure to
an y o n e w ith o u t an official n e e d to k now co n stitu te s a crim inal m isd e m ean o r pu n ish ab le u p o n conviction
b y a fine o f as m uch as $ 1,000 or im p riso n m e n t for as long as 1 year, o r both, to g e th e r w ith th e costs o f
pro se cu tio n . Such perso n sh all also notify each such officer and em ployee th a t a n y such unauthorized
in sp ectio n o r disclosure o f re tu rn s o r re tu rn inform ation m ay also re s u lt in an aw ard o f civil dam ages
ag a in st th e officer o r em ployee (U nited S tates for F ederal em ployees} in an a m o u n t equal to th e sum o f the
g re a te r o f $ 1,000 fo r each a c t of u n a u th o riz e d inspection o r d isclosure w ith re sp ect to w hich such
d e fe n d a n t is found liable o r th e sum o f th e actual dam ages s u stain ed by th e plaintiff as a re s u lt of such
u n au th o riz ed inspection o r d isclosure p lus in th e case o f a willful in sp ectio n o r disclosure w hich is th e
re s u lt o f g ross negligence, pu n itiv e dam ages, plus th e costs o f th e action. T h ese p e n a ltie s are p re scrib ed by
IRC section 7213A and 7431.

4.2.3 A dditionally, it is incum bent u p o n th e c o n tra c to r to inform its officers a n d em ployees o f th e pen a ltie s for
im p ro p e r disclosure im posed b y th e P rivacy Act o f 1974, 5 U.S.C. 5 52a. Specifically, S U.S.C 5 5 2 a (i)(lJ ,
w hich is m ade applicable to c o n tra cto rs by 5 U.S.C. S 5 2 a [m )(l). p ro v id es th a t an y officer o r em ployee o f a
co n tra cto r, w ho by v irtu e o f h is /h e r em p lo y m en t o r official position, h a s possession o f o r access to agency
re c o rd s w hich contain individually identifiable inform ation, th e d isclosure of w hich is p ro h ib ited by th e
Privacy Act o r regulations established th e re u n d e r, and w ho know ing th a t disclosure o f th e specific m aterial
is pro h ib ited , willfully discloses th e m ateria l in any m an n e r to any p e rso n o r agency n o t en titled to receive
it, sh all b e guilty o f a m isd e m ean o r and fined n o t m o re th an $5,000.

4.2.4 G ranting a c o n tra c to r access to FTI m u st b e p receded by certifying th a t each individual u n d e rs ta n d s th e
agency's sec u rity policy and p ro c ed u re s for safeguarding IRS inform ation. C ontractors m u s t m aintain th e ir
au th o riz atio n to access FT! th ro u g h an n u a l recertification. T he initial certification an d re certification m u s t
b e d o cum ented a n d placed in th e agency's files for review . As p a r t o f th e certification an d a t lea st annually
a fte rw a rd s, co n tra cto rs should b e advised of th e provisions o f IRC Sections 7431, 7213 and 7213A (see
E xhibit 6, IRC Sec. 7431 Civil D amages f o r Unauthorized Disclosure o f Returns an d Return Inform ation and
Exhibit 5, IRC Sec. 7213 U nauthorized Disclosure o f Inform ation]. T he train in g pro v id ed b efo re th e initial
certification and annually th e re a fte r m u s t also cover th e in c id e n t re sp o n se policy a n d p ro c ed u re for
& « . 2 4. 2 5 1 2 9:43A ^ H m r C & u r if y P f D u c t U r s O f f h i h .m i p. u

reporting unaii&aris&i c&scIgsuks and data bmchts* (See Sstt&o 10) for btth the Initial certification
and die smual artlfic«i8$> tte coatMctor s W 4 sign, either wttlt tak ot eUttftnic signature, &
nmisdBcHali^sUtemetitceiCiS'ingihejfuiiclerSandSngeftheMcuf^rwiuttwiefiS.
4.J Inspection;
4.3.1 Tfce IftS awl t^e Agttiq) shall.have tbe tfgU to send Its offem and employees Into tfce ^fHcwand plant# of
tS»e ebftfe-aetor for inspection of {be JadilSfles and derations provided for die perfonnanw af any work
wjStrtbfe contrast On& eba$so!3odttosp«tfcft1^ ^ a c t t e ^ t t m ^ ^ w # ? e d l & ^ s v j t a r e t i «
co n lra cto tsfw ^ to b e nofcraiBpKantw!tfa«ntmt$afegpa>’&
&*e.3i 9 : 3 Uney C«Riy Pmuelm OHitt h.mi i 1

State of Missouri
AgrtmmDescriptim: W D Comity Reimbursement
iI s H o t
Department of social Services Amfid&tnt frestripiien: Agreemsat Extension
^ r a j a F Supplemental Agreement
EffectiveBc&: January 1 2013
Amendment
Agreement#; ER10212SAI4 | tafe Wficferfr44&O(M35O60S \ Amendment # m

I C ouotyM om ation; |

Cotratytfamas Springfield Project
Mailing Address: 144-3 M, Robbersoo, SterfiOO
City, State Zip: Spfingflsrd.MO $5602

t h e above referenced agreemeftt between the Springfield Projectanci iheO&partsnent of Social S«vice$ is
hsreby amended as follows:
1, Tfce agreement 5s emended tkoagb December 31,2023.
2, The max imam fa d in g for the agreamsnt&r the period famiary I , 2013 through December31,2013 Is
$954^000^)0.
3, Provision 1A.10 flndlrett cost allocation plan) Is a c t applicable for J*RBjiy through Dccenibar 2013.
4, Attachment A [DoiumentatEcn of Expenditures and Federal Claims) Is hereby replaced in Its entirety vritfc
theattadifdAtodimBKtAfS^bcecipieiits]. ,
5, Attachment B (Federal Tax ^formation) 3s bercfey added In its entirety andshaliH* iBcorporated as sated
Jiereto,
6, Forthe purpose af tills cooperative agraeineat ftw term “cpnlracior^ shall refer ta the "etHjfljynJn
Attachments A &B.
7, This amendment shall be effective januaty % 2013, All other tom s a id conditions shall remain unchanged

iA’ tl ' }2~_-
" T B l e —i CaEe

la n u a r v 4 .2 0 1 3
Auftofjzed Slgaaturefor the Dapartmeot ofSerial Service Dale
Attachment A - Subrecipients
I t h a s b e e n d e te r m in e d t h e c o n t r a c t o r is a s u b r e d p ie n t a s d e f in e d in O ffice o f M a n a g e m e n t a n d B u d g e t (OMB)
C irc u la r A -1 3 3 , S e c tio n 2 1 0 . T h e r e fo r e , t h e c o n tr a c to r s h a ll c o m p ly w i t h a ll a p p lic a b le im p le m e n tin g r e g u la tio n s ,
a n d a ll o t h e r la w s , r e g u la tio n s a n d p o lic ie s a u th o r iz in g o r g o v e r n in g t h e u s e o f a n y fe d e ra l fu n d s p a id t o th e
c o n t r a c t o r th ro u g h th is c o n tra c t.
D IS C LO S U R E :

T h e fe d e ra l fu n d s p ro v id e d a s p a y m e n t u n d e r th e t e r m s a n d c o n d itio n s o f th is c o n t r a c t a r e p r o v id e d fro m :

G r a n tin g F e d e r a l A g e n cy U.S. D e p a r tm e n t o f H e a lth & H u m a n S e rv ic e s

G ra n tA w a rd # Q 4M 04Q 05 | G ra n t A w a rd Y e a r 2 0 1 1 ,2 0 1 2 ,2 0 1 3

C a t a l o g o f F e d e r a l D o m e s t i c A s s i s t a n c e (C FD A ) N u m b e r 9 3 .5 6 3

C F D A G r a n tN a m e IV-D A d m in is tr a tio n

FFY2 0 13
G r a n tA w a r d (fe d e ra l fu n d s ) g g ^ qq

N o n -fe d e ra l m a tc h in g fu n d s r e q u ir e d t o b e p ro v id e d b y s u b r e c ip ie n t $ g .0 0

N o n -fe d e ra i m a tc h in g fu n d s p r o v id e d b y DSS g gQ2 q q

T o t a l a m o u n t FFY $ 9 5 4 ,0 0 0 .0 0
I d a d d itio n t o t h e te r m s a n d c o n d itio n s o f t h e a b o v e g r a n t a n d CFDA n u m b e r , s u b r e d p i e n t is r e s p o n s ib le fo r
c o m p lia n c e w i t h a p p lic a b le O ffice o f M a n a g e m e n t a n d B u d g e t (OM B) C ir c u la r s in c lu d in g :

O M B A - 133, A u d its o f S ta te s , L ocal G o v e rn m e n ts , a n d N o n - p ro fit O rg a n iz a tio n s ;

O M B A - 122, C ost P rin c ip le s fo r N o n -P ro fit O rg a n iz a tio n s ;

O M B A ' 110, U n ifo rm A d m in is tr a tiv e R e q u ire m e n ts fo r G ra n ts a n d O th e r A g r e e m e n ts w ith In s titu tio n s o f
H ig h e r L e a rn in g , H o s p ita ls a n d O t h e r N o n -P ro fit O rg a n iz a tio n s ;

O M B A - 1 0 2 - G ra n ts a n d C o o p e ra tiv e A g r e e m e n ts w ith S ta te a n d Local G o v e rn m e n ts ;

O M B A ’8 7 , C ost P rin c ip le s fo r S ta te , Local a n d In d ia n T rib a l G o v e rn m e n ts ;

F o r - P r o f i t E n t i ti e s s h a ll c o m p ly w ith th e OMB C irc u la rs a p p lic a b le to N o n -P ro fit O rg a n iz a tio n s .

T h e s u b r e d p i e n t s h a ll n o t a s s ig n re s p o n s ib ility o f th is c o n tr a c t to a n o t h e r p a r ly , s u b c o n tr a c t f o r th e w o r k
c o n te m p la te d u n d e r th is c o n tra c t, o r t r a n s f e r p ro g r a m s e r v ic e s to a n o t h e r lo c a tio n w ith o u t th e p r i o r w r itte n
a p p r o v a l o f t h e DSS, T h e DSS m a y m o n i to r th e te rm s a n d c o n d itio n s o f t h e a s s ig n m e n t o f s u b c o n t r a c t to e n s u r e
co m p lia n c e - T h e s u b r e c ip ie n t sh a ll e n s u r e c o n tr a c ts w ith its s u b c o n tr a c to r s c o n ta in th e s a m e t e r m s a n d
c o n d itio n s o f t h i s c o n tr a c t a n d s h a ll b e r e s p o n s ib le fo r m o n ito r in g s u b c o n t r a c t o r c o m p lia n c e a n d p e r f o r m a n c e in
b o t h p ro g r a m m a tic a n d a d m in is tr a tiv e a r e a s . S u b re c ip ie n t a g r e e s a n y s u b a w a r d o f fu n d s is a l s o s u b je c t t o th e
a p p lic a b le OMB c irc u la rs a n d t h e c o n t e n ts o f th is c o n tra c t.
KEY CONSIDERATIONS FOR COST ALLOWABILITY/RECORDKEEPING

1. All co sts m u s t satisfy th e g en e ral p rovisions for allow ability o f costs as defined in th e applicable OMB
Circular.

2. AH costs w h e th e r re im b u rse d from F ederal o r non-federal sources m u st satisfy th e specific provisions for
allow ability o f costs a s defined by all applicable F ederal program rules.

3. DSS shall on ly re im b u rse th e allow able F ederal s h a re specified by th e program u n less specified Jn the
disclosure o f n o n-federal funds to b e provided by DSS. Ail non-federal s h a re s m u s t b e for th e sam e
allow able costs a s specified in th e F ederal g r a n t

4. F ederal funds pro v id ed u n d e r this ag reem e n t a n d re q u ired m atching funds c a n n o t b e used a s m atching
funds fo r a n y o th e r federal g ra n t unless specifically allow ed b y th a t grant.

5. A ny deferrals, disallow ances, q u estioned costs, o r o th e r item s n o t allow ed for F ederal Financial
participation, claim ed by DSS on beh a lf o f th e Subrecipient, shall b e re tu rn ed w ith in six m onths, e ith e r to
DSS o r directly to th e federal agency (as dete rm in e d by DSS) b y th e subrecipient.

6. Billings will b e base d on th e actual c o s t in cu rred and m u st identify th e federal sh are to b e re im b u rse d to
th e subreeipietiL S ubrecipient subm ission o f an invoice o r o th e r re q u e s t for pay m e n t constitutes
certification th a t th e item s included on th e invoice re p re s e n t reasonable, allocable, and allow able costs
asso c ia ted w ith p erform ing th e project defined in th e co n tra ct.

7. F or em ployees th a t w o rk solely on activities fu nded for th e p u rp o se s specified u n d e r th is agreem ent;
em ployee payroll re co rd s will s u p p o rt th e docum e n ta tio n requirem ents, OMB C ircular A-87 provides th a t
sta te a n d local g overnm ental agencies m ay periodically certify th a t th e se em ployees w o rk e d solely on th a t
program , in lieu o f p ersonnel activity re p o rts. O ther e n tities roust m aintain perso n n el activity re p o rts
d e sc rib ed below.

8. F or em ployees th a t w ork on m ultiple activities o r co st objectives in ad d itio n to th e activities funded fo r th e
p u rp o s e s specified u n d e r th is agreem ent; d is trib u tio n o f th e ir salaries o r w ages will b e su p p o rted by
perso n n el activity re p o rts t h a t

a, reflect an afte r-th e -fa ct distribution o f th e actual activity reim b u rsa b le u n d e r th e p u rp o se s o f this
ag reem e n t o f e a d i em ployee, and;

b . ac co u n t for th e TOTAL activity fo r w hich each em ployee is com pensated; and

c. a r e p re p a re d a t le a st m onthly and coincide w ith o n e o r m o re pay periods; OR

d, a r e s u p p o rte d by a statistical sam pling system o r o th e r su b s titu te system . [ If th e cost w ill be supported
by a statistical sam pling system o r other su b stitu te system , a detailed description o f the allocation
m ethodology m u st be su b m itte d a n d approved by DSS. Arty changes to th a t m ethodology im plem ented
a fte r execution o f th is agreem ent shaii require an am e n d m en t to this agreem ent]

9. M aterials acquired, consum ed o r expended m u s t b e claim ed eith er:

a. To b en e fit only th e p u rp o se s specified u n d e r this agreem ent; o r

b. As costs chargeable o r assigned in p a r t fo r th e p u rp o se s authorized u n d e r this ag reem e n t in accordance
w ith relative benefits received. [ If expense an d eq uipm ent item s are allocable, a detailed description o f
th e methodology utilized to assign those costs in accordance w ith th e relative benefits received under this
agreem ent m u s t b e attached. A ny changes to th a t m ethodology im plem ented a fter execution o f this
agreem ent shall require an am endm ent to th is a g reem ent]

10. A utom ated data processing costs in excess o f $1,000,000 m u st receive p rio r w ritten approval an d m ust
com ply w ith th e provision o f 4S CFR P a rt 95, S u b p art F.

1L If in d irec t costs a re included a s p a r t of th e re im b u rse m en t u n d e r th is contract, th o s e costs m u st be
ap p ro v ed in e ith e r a F ederal o r State A pproved Indirect C ost N egotiation A greem ent. The D epartm ent o f
Social Services (DSS) h as a n estab lish ed C o n trac t A dm inistrative R ates policy w hich outlines m axim um
ad m in istrativ e ra te s allow able u n d e r any DSS contract w ith p ublic o r o th e r go v ern m e n tal entities. [If
indirect costs are includedi. attach a copy o f y o u r current Approved Indirect Cost N egotiation A g ree m en t The
 annua! or bi-annual changes to indirect cost rates *provided th e y have been approved in y o u r Federal o r State
A pproved indirect Cost N egotiation Agreem ent - witf be allow ed an d will n o t require an a m endm ent to this
agreem ent; provided th a t a copy o f th e new ly approved agreem ent is provided to th e DSS Division o f Finance
an d Adm inistrative Services,]

12. S ubrecipients m u s t m aintain an accounting system th at, a t s m inim um , pro v id es for th e following:

a. Item ization o f each ex p e n d itu re in a m an n e r th a t th e p u rp o s e o f th e ex p e n d itu re is readily identifiable
to th e g ra n t activities;

b. T he exp e n d itu res for d ie g ra n t re co rd e d in th e sub-recipients accounting system m u s t be in a fo rm a t
th a t re q u ired federal financial re p o rts can b e p re p are d from an d identified back to th e system entries.

AUDIT REQUIREMENT

in th e e v e n t th e su b re cip ien t expends $500,000 o r m o re in federal aw ard s in its fiscal year, th e s u b re d p ie n t m u st
h a v e a single n r program -specific a u d it conducted in accordance w ith p rovisions o f d ie Single A udit Act
A m endm ents o f 1996 and C ircular A-133, including su b se q u e n t am e n d m e n ts o r revisions, in d e te rm in in g th e
fe d era l aw ard s expended in its fiscal year, th e subrecipient shall co n sid er ail so u rc es o f federal aw ards, including
fe d era l re so u rce s received from th e DSS. T he d eterm ination o f am o u n ts of federal aw ard s expended should b e in
acco rd a n ce w ith th e provisions o f OMB C ircular A-133, a s revised,

If th e su b re cip ien t expends less than $500,000 in federal a w a rd s in its federal year, an a u d it conducted in
ac cordance w ith th e provisions of A-133, a s revised, is not re q u ired . In th e ev e n t th e s u b re d p ie n t elects to have an
a u d it conducted in accordance w ith th e provision o f OMB C ircular A-133, as revised, th e cost of th e au d it m u s t be
paid from non-federal resources.

AUDIT REPORTS

If th e s u b re cip ien t is re q u ire d to com plete an au d it as desc rib ed in OMB C ircular A-133, a copy o f th e final a u d it
re p o rt shall b e s e n t to th e DSS, immediately,, to th e below address:

D e p artm en t o f Social Services
Division o f Finance and A dm inistrative Services
A ttn: A133
P.O. Box 1082
Jefferson City, MO 65102

In c a s e s o f noncom pliance, th e s u b re d p ie n t shall provide th e DSS w ith copies o f resp o n ses to au d ito rs’ re p o rts and
a detailed plan for corrective action(s). T he S ubrecipient shall c o o p e rate w ith DSS in resolving q uestions th a t DSS
m a y h av e concerning th e a u d ito rs' re p o rt and plans for co rrec tiv e actionfs). Additionally, th e s u b re d p ie n t fu rth e r
ag rees to p ro v id e th e DSS, in a tim ely m anner, access to any in d ep e n d en t a u d ito rs ' re p o rts th a t p re s e n t instances
o f noncom pliance w ith federal law s a n d regulations th a t b e a r direc tly or th e p erfo rm an c e o r adm inistration o f this
contract. All re p o rts p re p a re d in accordance w ith th e re q u irem en ts o f OMB C ircular A-133 shall be available for
inspection b y re p rese n ta tiv e s o f th e DSS during norm al business ho u rs. The s u b re d p ie n t agrees th a t it shall keep
all reco rd s fo r a period o f five (5) y ea rs following com pletion o f th e project, o r until aH litigation, claim s o r a u d it
findings have b e e n resolved and final ac tio n is taken, such records a s m ay b e re aso n ab ly n ecessary to facilitate an
effective a u d it

TRANSPARENCY REPORTING

The F ederal F unding A ccountability a n d T ra nsparency Act (FFATA) re p o rtin g re q u ire m e n t to o k effect on O ctober
1 ,2 0 1 0 . T his law , p asse d in 20 0 6 a n d am en d ed in 2G08, re q u ire s any person o r e n tity receiving a co n tra ct o r gra n t
a w a rd totaling m o re th an $25,000, to provide certain inform ation. This inform ation is c a p tu red on A ttachm ent
B /A ppetidix L Unless previously provided, s u b re d p ie n t m u st supply th e above inform ation to DSS w ith in five
b u sin ess days of contract execution. Any changes to tran sp a ren c y inform ation m u s t b e provided to DSS w ith in five
b u sin ess days o f th e change.
 A ttac h m en t B /A p p e n d ix 1

Missouri Department of Social Services (DSS)
Federal Funding Accountability and Transparency Act (FFATA)
Data Form

l.le g a i Business Name
fk j / i 'f v i D -f G r f j j u ,
2.i)om g Business As
f t m i t J e / z ' C h / h '&
3.Street Address 1*
1 ) fo fh P fS fin M e n u e
4 S tr e e t Address 2
S a rk , (so n
S.CIty
6 ,State
?.2ip Code with 4 digit extension*
ftS ffG A ■M M
8-Congressiona! Dfsuict*"
O IF -
9.Federal Grant Award Number*
D 4 M O 4 0 0 5
lO.Contract Number*
B t m i M A l * ! -
1l.A m ou n t o f Contract*
* ••* :> / I
12.Contract Description* A , i t r>' ,
r tim a u m m r J - t t 'D c k m p r f fz u n s s r n 'c e s

13,Contracr Obligation Date*
14.Principa! Place of Performance*
y fo ln a fip J d . 6 ?
IS,C ontact Person’s Name
la r iC U J & b t? / 0 O
16-Contact Phone Number ’M - 2 .*
17.Contact E-Mail L f'O C S fi t i a m j v J J M i A f u m o . o r a
18.DUNS Number* 0 & < m M S I i ' to *
19.P arent Organization's DUNS Number’*1 0 ^ 5 2 ^ ) J cSM E - 'ty ft& s y 1 { b t c n f r n
20.J:xecutive Compensation inform ation ’ l/’
Executive m eans officers, m anaging partners, o r any other em ployees in managem ent positions-
Total compensation m eans the cash and non-cash dollar value earned by the executives during th e re cipient's or
subrecipient's preceding fiscal year and includes item s such as salary, bonuses, stock aw ards, incentive plans,
pension plans, deferred com pensation, etc. For m ore inform ation about reporting com pensation, please see

ne 0827203 O.odf
 In o rd e r to determ ine whether you are required to report executive compensation inform ation, please answ er
th e foilowing questions:
1. - In you r busi ness o r organl Eation's petM d ih f completed fiscal jrsar, did y our bu s Iness o r organfeati o n
receive
a. 80 percent o r m ore of its annual gross revenues from federal procurem ent con tracts (and
sub swards) and federal financial assistance submit to the Transparency Act, as defined in 2 CFR
170 320; and
b, 525,000,000 o r m ore in annual gross revenues from federal pro tw e m ent contracts (and
subcontracts! aavd federal financial assistance subject to the Transparency Act?
□Y cs [ j No

tf the answ er to both la and l b is "Yes', proceed to Question 2.
I ff the answ er to etcher Question l a o r 3b fs "No", your organization's compensation inform ation is n o t required,

2. D oes th e public have access to the information about the eompens&tio n of die executives through
periodic reports filed under section 13(a) or lS[d) of the Securities Exchange Act o f 1934 [IS VS.C.
70 M(a), ?8o{d]} or section 6104-o f the internal Revenue Ct>de of 1906? (To determ ine if the public has
access to the compensation Information, see Uie U.S. Securities and Exchange Commission's total
com pensation M m a art;h t o : / / w w ^ c e o r / a n s v . rers / execomn.btm
□ Ycs □ No

/f the a a sw e ris "Yes”, your organization's executive compensation information is noc req u ired
If th e answ er is "Nb* your organization's top fire m ost highly compensated executives for th e preceding
: eompJe ted fiscal year is required, Complete the M owSngJn format! out

Name Amount
I.
2,
3.
4>
5.
W hile not required, the DSS encourages registration in the federal government owned, and operated System for
Award Management (SAM) to record information, about the orgasiijaticifi, including executive compensation
data. This system is a secure, single repository of data, You only re ed to register once and renew annually. You
have access to update your information whenever necessary. Additional information isavailable at
.ttKaLaam sJY
C ertification:
I attest the facts stated above are true and correct. I understand the information provided will be reported by
the Department of Social Services to the FFATA Subaward Reporting System (FSRS) and the information will be
accessible to the public.

jtaAllftLee&iC-
Autnopfted Representative's Signature Printed Name

. Cfr-ftiQiNVttw/c- ~ 11~ ^ __
Title -— Date

•Most of the data elements included in this form are self explanatory. However, instructions for specific
data elements arc included for your convenience:
3. Street Address 1 * Use the physical location associated with the reported DUNS number reported in 14. No PO
boxes, please.
7. Zip Code plus 4 digit extension - A four digit zip code extension is required. To locate the four digit zip code

8. Congressional District - To locate the two digit congressional district; acce:

9. Federal GrantAward Number ~ The number of the federal grant that is being used to fund the contract.
10. Contract Number - An identifying number issued by the DSS. It is typically located on the first page of the
contract-
11. Amount o f Contract -Th e total amount of funding that will be paid for the contracted services.
12. Contract Description - A summary of what is being purchased with the contact
13. Contract Obligation Dote - The date the contract is signed by both the DSS and the awardee.
14. Principal Place o f Perfoman ce - The physical location of the prim ary place of the performance (city, state and
congressional district). Record N/A »f primary place of performance is the same as the physical location
reported In 9*13.
18. DUNS Number - Dun & 8radstreet (D&B) provides a D-U-N-S Number, a unique nine digit identification
number, for each physical location of your business. D-U-N-S Number assignment is FREE for all businesses
required to register with the US Federal government for contracts or grants.

19. Parent Organization's DUNS Number - See 18 above. This is typically used by large organizations with
multiple facilities in several locations. Tbe parent organization's number is number assigned to the
headquarters for the operation.

Please contact Division of Finance and Administrative at 573/751-2170 If you have any questions about the
completion of this form. Completed forms may be faxed to (573) 751-7S98.
A ttachm ent 8 - Federal Tax Inform ation

The county shall comply with the federal tax information requirements stated in the Safeguarding IRS/SSA
Restrictions/Penalties (Attachment B - l) document attached hereto. In addition, the county shall:
a. require all new hire and tenured personnel to certify and complete the Department's security policy and IRS
penalties for unauthorized disclosure of federal tax information. The training can be located at:

b. complete and print the electronic Internal Inspections Report annually

c not send or receive any federal tax information by electronic mail (e-mail) or facsimile;
d. not disclose or release any form of protected federal tax information to any non-custodial parent attorney
involved in the referred case under the county's control;
e. provide a visitor access log the must not contain personal identification information (Le. social security
number, case number, or other personal identifying information) that may be viewable by other visitors;
provide all visitors with visitor badges; and all visitors must be accompanied by county personnel at all times;
f. only proride key/combination locks to authorized personnel that have a need to access federal tax
information; maintain key/combination accountability records; change key/combination locks when
authorized personnel changes occur or at a minimum annually; and
g. must immediately report an unauthorized inspection or disclosure of federal tax information via email or
hardcopy, including breaches and security incidents, to the compliance coordinator or designee. The
A ttachm ent B - l - S afegu ard in g IRS/SSA R estrictio n s/P en a ltie s

1. PERFORMANCE

LI In p erfo rm an c e o f th is c o n tra c t th e c o n tra c to r a g re e s to co m p ly w ith a n d a ssu m e re sp o n sib ility for
com pliance by h is o r h e r em p lo y ee s w ith th e follow ing re q u irem en ts:

a. Atl w o rk will be perfo rm ed u n d e r th e su p erv isio n o f th e c o n tra c to r o r th e co n tra cto r's re sp o n sib le
em ployees.

b. A ny Federal ta x re tu rn s o r re tu r n in form ation (h e re a fte r re fe r re d to a s re tu rn s o r re tu m inform ation)
m ad e av a ila b le sh all b e u s e d only for th e p u rp o s e o f carry in g o u t th e pro v isio n s o f th is contract,
Inform ation co ntained in s u c h m ateria l sh all b e tre a te d a s confidential a n d shall riot b e divulged o r
m a d e kn o w n In a n y m a n n e r t o a n y perso n except as m a y b e necessary in th e perfo rm an c e o f th is
c o n tra c t Inspection by o r disclo su re to an y o n e o th e r th a n a n officer o r em ployee o f th e c o n tra c to r is
pro h ib ited .

c. All re tu rn s a n d re tu r n inform ation will b e ac co u n ted for u p o n re c e jp t a n d p ro p e rly s to re d before*
d u ring, an d a f te r processing. In ad d itio n , all re la ted o u tp u t a n d p ro d u c ts will b e given th e sa m e level o f
p ro tec tio n a s re q u ire d fo r th e so u rc e m aterial.

d. N o w o rlc invoiving re tu rn s a n d re tu rn in form ation furnished u n d e r th is co n tra ct will b e su b co n tra cted
w ith o u t p rio r w r itte n approval o f th e IRS.

e. T he c o n tra c to r w ill m a in ta in a list o f em ployees au th o riz e d access. Such list w ill b e p ro v id e d to th e
agency and. u p o n re q u e s t, to th e IRS review ing office.

t T h e agency w ill h av e th e rig h t to void th e c o n tra c t if th e c o n tra c to r fails to p ro v id e th e safeg u ard s
d e sc rib ed above.

2. CRIM INAL/CIVIL SANCTIONS
2.1 Each officer o r em ployee o f a n y p e rson to w h o m re tu rn s o r re tu rn in form ation is or m ay b e disclosed shall
b e notified i n w ritin g b y soch p erso n th a t re tu r n s o r r e tu r n in fo rm a tio n disclosed t o such officer o r
em p lo y ee can b e u s e d on ly for a p u rp o s e a n d to th e e x te n t a u th o riz ed h e re in , an d th a t fu rth e r d isclo su re o f
a n y such re tu rn s o r r e tu r n Inform ation fo r a p u rp o s e o r t o a n e x te n t u n au th o riz ed h e re in co n s titu te s a
felony punishable u p o n conviction by a fine o f a s m uch as 55 ,0 0 0 o r Im p riso n m en t fo r a s long a s five yea rs,
o r both, to g e th e r w ith th e co sts o f prosecution. Such p e rs o n shall also notify each such officer a n d
em ployee th a t a n y su ch u n a u th o riz e d fu tu re disclo su re of re tu rn s o r re tu rn inform ation m ay also re s u lt in
a n aw a rd o f civil dam a g es a g a in st th e officer o r em ployee in a n a m o u n t n o t less th e $ 1,000 w ith re s p e c t to
each in sta n ce o f u n a u th o riz e d disclosure,

a. T h ese pen allies a re p re scrib ed by IRC S ections 7213 a n d 7 4 3 1 a n d s e t fo rth a t 2 6 CFR 3 01.6103 (n ) -1.

2.1 Each officer o r em ployee o f any p e rso n to w h o m re tu rn s o r re tu rn inform ation is o r m ay be disclosed shall
b e notified In w ritin g by such p e rso n th a t a n y re tu r n o r re tu r n inform ation m a d e av ailab le in an y fo rm a t
sh all be u sed on ly fo r t h e p u rp o s e o f ca rry in g ou t th e p rovisions o f th is contract. Inform ation co n ta in e d in
s u ch m ateria l shall b e tre a te d as confidential a n d sh all n o t b e divulged o f m ad e kn o w n i n an y m a n n e r to
a n y p e rs o n except as m ay b e n ecessary in th e perfo rm an c e o f th is co n tra ct. In spection b y o r d isclo su re to
an y o n e w ith o u t a n official need to know co n stitu te s a crim inal m isd e m ean o r p u n ish ab le upon conviction
by a fine o f a s m uch a s $ 1,000 ,0 0 o r im p riso n m e n t fo r a s lo n g a s 1 y ea r, o r b o th , to g e th e r w ith th e co sts o f
pro se cu tio n . Such p e rso n shall also notify each such officer an d e m p lo y ee th a t th a t an y such u n au th o riz ed
inspection o r d isclo su re o f re tu r n s o r re tu rn inform ation m ay a ls o re s u lt in a n a w ard o f civil dam ages
a g a in st th e officer o r e m p lo y ee [U nited S tates fo r F ed eral em p lo y ee s) in a n a m o u n t equal to th e su m o f th e
g n ea ter o f $1,0 0 0 .0 0 fo r each a c t o f unau th o riz ed in sp ectio n o r disclo su re w ith re s p e c t to w hich su ch
defen d an t is found liab le o r th e su m o f th e actual d am ages su s ta in e d b y th e p lain tiff as a re s u lt o f su ch
u n au th o riz ed in sp ectio n o r d isclosure p lus in th e c a se o f a w illful inspection o r disclosure w hich is th e
re s u lt o f g ro ss negligence, pu n itiv e dam ages, plu s th e co sts o f th e ac tio n . T he pen a ltie s a r e p re s c rib e d b y
IRC Sections 7213A an d 7431.
2.3 A dditionally, it is in cu m b en t upon th e co n tra cto r to inform its officers a n d em ployees o f th e penalties for
im p ro p e r d isclosure im posed b y th e Privacy Act o f 1974, S U.S.C. 5 52a. Specifically, 5 U.S.C 5 5 2 a (i](l],
w hich is m a d e applicable t o co n tra cto rs b y S U.S.C. 5 5 2 a ( m ) (l), pro v id es th a t a n y officer o r em ployee o f a
c o n tra cto r, w h o by v irtu e o f hi .s /h e r em p lo y m en t o r official position, h as possession o f o r access t o agency
re c o rd s w hich contain individually identifiable inform ation, th<j d isclosure of w M d i is p ro h ib ited by th e
P rivacy Act o r regulations estab lish ed th e re u n d e r, a n d w h o know ing tlia t disclosure oF the specific m aterial
is prohibited, w illfully discloses th e m ateria l in an y m a n n e r to a n y p e rs o n o r agency n o t en titled to receive
it, shall be guilty o f a m isd e m ean o r and fined n o t m o re th a n £5,000.

2.4 G ranting a c o n tra c to r access to FTI m u s t be p re ced e d b y certifying th a t each individual u n d ersta n d s the
agency's se c u rity policy and pro c ed u re s fo r safeguarding IRS inform ation. C o n trac to rs ro u st m aintain their
a u th o riz atio n to access FTI through annual recertification. T h e initial certification a n d recertification m u s t
b e d o cu m e n te d a n d placed in th e agency’s files fo r review . As p a r t o f th e ce rtification an d a t le a st annually
afte rw a rd s, co n tra cto rs should be advised o f th e p ro v isio n s o f IRC Sections 7 4 3 1 , 7 2 1 1 an d 72 1 3A (see
Exhibit 6, IRC Sec. 7431 CM? Damages f o r U nauthorized Disclosure o f R eturns and1Return Inform ation a n d
Exhibit 5, IRC Sec. 7213 U nauthorized Disclosure o f Inform ation), T he tra in in g pro v id ed b efo re th e initial
certification an d ann u a lly th e re a fte r m u s t also cover th e in cid en t re sp o n se policy a n d p ro c e d u re for
re p o rtin g u n au th o riz ed disclosures a n d d a ta breaches, (See Section 10) F or bo th th e initial ce rtification
a n d t h e annual certification, th e c o n tra c to r should sign, e ith e r w ith ink o r electronic sig n atu re , a
confidentiality s ta te m e n t certifying th e ir u n d ersta n d in g o f th e s e c u rity requirem ents*

3, INSPECTION
3.1 T he IRS an d th e A gency shall hav e th e rig h t to s e n d its offi cers an d em pi oyees In to tii e offices a nd p la n ts of
th e c o n tra c to r fo r inspection o f th e facilities a n d op eratio n s provided fo r th e perfo rm an c e o f a n y w o rk
u n d e r th is co n tra ct. On th e b a s is o f such inspection, specific m ea su res m ay b e re q u ired in ca ses w h e re th e
c o n tra c to r is found to b e noncom pllant w ith c o n tra c t safeguards.

4, CO NTRACT LANGUAGE FO R TECHNOLOGY S ERVJCES

4.1 Performance;
4.1.1 In p erfo rm an c e o f th is contract; th e c o n tra c to r a g re e s to com ply w ith and assu m e responsibility for
com pliance by his o r h e r em ployees w ith th e follow ing re q u irem en ts:

a. All w o rk will b e done unde r th e su pervtsion o f th e c o n tra c to r o r th e c o n tra c to r's am ployees.

h. Any re tu r n o r r e tu r n inform ation m ad e available in a n y form at shall b e u sed only fo r th e p u rp o s e o f
c a rry in g o u t th e provisions o f this c o n tra c t Inform ation contained in such m a teria l will b e tre a te d as
confidential a n d will not b e divulged o r m a d e know n in any m a n n e r to an y p e rso n ex c ep t a s m ay b e
nec essary in th e p erform ance o f diis c o n tra c t D isclosure to an y o n e o th e r th a n an officer o r em ployee
o f th e co n tra c to r will h e p ro h ib ite d

c. All re tu r n s and re tu rn inform ation will be ac co u n ted for u p o n re c e ip t a n d p ro p e rly s to re d before,
during, and a fte r processing. In addition, all re la ted o u tp u t will b e given th e sam e level of p ro tec tio n as
re q u ire d fo r th e so u rc e m a te ria l

d. T h e c o n tra c to r ce rtifies th a t th e d a ta p ro c e s s e d d u rin g th e p erform ance o f th is c o n tra c t will fie
co m p lete ly p u rg e d from all d a ta s to r a g e com p o n e n ts o f his o r h e r c o m p u te r facility, and no o u tp u t win
b e re ta in e d by th e c o n tra c to r a t th e tim e th e w o r k is co m p lete d If im m e d iate purging o f all data
sto ra g e co m p o n e n ts is n o t possible, th e co n tra cto r ce rtifies th a t a n y IRS d a ta re m a in in g in a n y storage
co m p o n e n t will b e safeg u ard ed to p re v e n t u n au th o riz ed disclosures.

e. A ny spoilage o r an y Interm ediate h a rd copy p rin to u t th a t m ay re s u lt during th e processing o f IRS data
w ill b e gjiven to th e agency o r h is o r h e r designee, W hen th is is n o t possible, th e c o n tra c to r w ill be
re sp o n sib le fo r th e destruction: o f th e sp o ilag e o r a n y in te rm e d ia te h a rd copy p rin to u ts , a n d wili
p ro v id e th e agency o r h is o r h e r designee w ith a s ta te m e n t containing th e d a te of destruction,
d e sc rip tio n o f m ateria l destro y e d , a n d th e m eth o d used.

f. All c o m p u te r sy stem s recelvi ng, processi ng, storing, o r tran sm itti ng F ederal tax infonrtatio n m u st m eet
th e re q u ire m e n ts defined in IRS Publication 1075. To m ee t functional an d ass u ra n c e re q u irem en ts, th e
s e c u rity fe atu re s o f th e environm ent m u s t p rovide for th e m a n a g e ria l operational, a n d technical
 controls. All security features must be available and activated to protect against unauthorized use of
and access to Federal tax information.

g. No work involving Federal lax information furnished under this contract will be subcontracted without
prior written approval of the IRS.
h. The contractor will maintain a list of employees authorized access. Such list will be provided to the
agency and, upon request to the IRS reviewing office.
f. The agency will have the right to void the contract if the contractor fails to provide the safeguards
described above.
4.2 Crim inal/ Civil Sanctions;
4.2.1 Each officer or employee of any person to whom returns or return information is or may be disclosed will
be notified in writing by such person that returns or return information disclosed to such officer or
employee can be used only for a purpose and to the extent authorized herein, and that further disclosure of
any such returns or return information for a purpose or to an extent unauthorized herein constitutes a
felony punishable upon conviction by a fine of as much as $5,000 or imprisonment for as long as 5 years, or
both, together with the costs of prosecution- Such person shall also notify each such officer and employee
that any such unauthorized further disclosure of returns or return information may also result in an award
of d v il damages against the officer or employee in an amount not less than $1,000 with respect to each
instance of unauthorized disclosure. These penalties are prescribed by IRC sections 7213 and 7431 and set
forth at 26 C FR 301.610 3(n)-l.
4.2.2 Each officer or employee of any person to whom returns or return information is or may be disclosed shall
be notified in writing by such person that any return or return information made available in any format
shall be used only for the purpose of carrying out the provisions of this contract Information contained in
such material shall be treated as confidential and shall not be divulged or made known in any manner to
any person except as may be necessary in the performance of the contract Inspection by or disclosure to
anyone without an official need to know constitutes a criminal misdemeanor punishable upon conviction
by a fine of as much as $1,000 or imprisonment for as long as 1 year, or both, together with the costs of
prosecution. Such person shall also notify each such officer and employee that any such unauthorized
inspection or disclosure of returns or return information may also result in an award of d vil damages
against the officer or employee (United Stales for Federal employees) in an amount equal to the sum of the
greater of $1,000 for each act of unauthorized inspection or disdosure with respect to which such
defendant is found liable or the sum of the actual damages sustained by the plaintiff as a result of such
unauthorized inspection or disclosure plus in the case of a willful inspection or disclosure which is the
result of gross negligence, punitive damages, plus the costs of the action. These penalties are prescribed by
IF C section 7213Aand 7431.

4.2.3 Additionally, it is incumbent upon the contractor to inform its officers and employees of the penalties for
improper disclosure imposed by the Privacy Act of 1974,5 U.S.C. 552a. Specifically, 5 U S C . 552a(i)(l),
which is made applicable to contractors by 5 U.S.C. 552a(m )(l), provides that any officer or employee of a
contractor who by virtue of his/her employment or offidal position, has possession of or access to agency
records which contain individually identifiable information, the disclosure of which is prohibited by the
Privacy Act or regulations established thereunder, and who knowing that disclosure of the specific material
is prohibited, willfully discloses the material in any manner to any person or agency not entitled to receive
it, shall be guilt)1of a misdemeanor and fined not more than $5,000.
4.2.4 Granting a contractor access to FTI must be preceded by certifying that each individual understands the
agency*s security policy and procedures for safeguarding IRS information. Contractors must maintain their
authorization to access FTI through annual recertification. The initial certification and recertification must
be documented and placed in the agency's files for review. As part of the certification and at least annually
afterwards, contractors should be advised of the provisions of IRC Sections 7431, 7213 and 7213A (see
Exhibit 6, IRC Sec. 7431 Civil Dam ages fo r Unauthorized Disclosure o f Returns an d Return Information and
Exhibit 5, IRC Sec 7213 Unauthorized Disclosure o f Information). The training provided before the initial
certification and annually thereafter must also cover the inddent response policy and procedure for
reporting unauthorized disclosures and data breaches. (See Section 10) For both the initial certification
 and^rhe annual terrykation, the contractor shouilej sign, cither with ink o r electronic signature, a
cannd en tia Ii ty steiCflient certiij'tag their understand ing o f the security req uirements.
4,3 foSftectiofi;
4.3,1 H ie IIS and the Agei>cy shall have the right to send its officers and employees into the offices and plants of
th e contractor for inspection c f the facilities and operations provided for the perform ance of ariy work
u n d er thEs contract On the basis o f such inspection, specific nwssures may be required [n cases where the
contractor is found to he noncompiiant w ith con Ersct safeguards.

E l e c t r o n i c a l l y s ig n e d 1 2 -2 1 -1 2

Autho riteed Signaty re for th e County Prosec using Attorney
 COUNTY CONTRACTS - AGREEMENTS/EXPIRATION DATES

Com m issioner H ousem an presented County Agreem ents for consideration. D iscussion ensued
regarding an agreem ent w ith County Counsel. This item will be reposted for Thursday,
D ecem ber 27, 2012.

RECESS
9:09 AM

RECONVENE
9:16 AM

ACCOUNTS PAYABLE/JOURNAL ENTRIES/TRANSFERS

Com m issioner Strafuss m oved to approve accounts payables as follows:
 ACCOUNTS PAYABLE

DATE 1 2 /2 4 /2 0 1 2

CHECKS WARRANTS
331902 to 3 31970 5275
331971 to 331981
to

TRANSFERS
1. TRANSFER FROM BUILDINGS AND GROUNDS TO R&B_________________
2. TRANSFER FROM TRANSFER STATION TO R&B___________________________
3. TRANSFER FROM TRANSFER STATION TO R&B___________________________
4 . _______________ _____________________________________________________'
P lea se sign and d a te th at you have r e v ie w e d th e in clu d ed inform ation.

D ate Tim e Signature C om m ents

12/21/2012 10:00 AM IJ

NOT APPROVED COMMENTS:
CHECKS TRANSFERS

Comm issioner Strahan seconded the motion. The motion passed by vote: Housem an (aye),
Strahan (aye), and Strafuss (aye).

RECESS
9:28 AM
 RECONVENE
9:40AM

Com m issioner Strafuss is not present at this time.

2013 BUDGET DISCUSSIONS
COMMISSION CONFERENCE ROOM

The Com m ission m et to discuss the 2013 Budget. County Coroner K evin Tweedy came before
the Com m ission to discuss the #121 Coroner Account. The Com m ission explained how they
reached a starting point for each office. N o decisions w ere made at this time.

Jim Berry came before the Com m ission to discuss the #136 Animal Control Account. The
Com m ission explained how they reached a starting point for each office. N o decisions were
m ade at this time.

D iscussion ensued regarding the Law Enforcem ent B udget and setting up a Law Enforcem ent
Trust Fund.

Com m issioner Strahan m oved to adjourn. Com m issioner Strafuss seconded. The m otion passed
by roll call vote: H ousem an (aye), Strahan (aye), and Strafuss (absent).

ADJOURN
11:38 AM

The minutes w ere taken and typed by Stacey Clemans, D eputy Clerk.