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Financial Management Introduction
Purpose
The agency's ability to achieve its mission is based on sound financial management practices that ensure efficient, data-informed use of its resources in accord with applicable legal and regulatory requirements.Introduction
Note: Please see PA-FIN Reference List for the research that informed the development of these standards.
Note: For information about changes made in the 2020 Edition, please see PA-FIN Crosswalk.
Financial Management (PA-FIN) 1: Internal Control Environment
- review and approval by agency leadership;
- conducting and/or participating in internal and external risk assessments, as applicable;
- management review by more than one individual;
- ensuring that management directives are carried out;
- prevention of error, mismanagement, or fraud;
- safeguarding and verification of assets; and
- conducting ongoing monitoring to assess the effectiveness of internal control procedures and policies.
A rating of (1) indicates that the agency's practices fully meet the standard and reflect a high level of capacity.
- All elements or requirements outlined in the standard are evident in practice, with rare or no exceptions: exceptions do not impact service quality or agency performance.
A rating of (2) indicates that an agency's infrastructure and practices are basically sound but there is room for improvement.
- The majority of the standards requirements have been met and the basic framework required by the standard has been implemented.
- Minor inconsistencies and not yet fully developed practices are noted; however, these do not significantly impact service quality or agency performance.
Partial Implementation, Concerning Performance
A rating of (3) indicates that the agency's observed infrastructure and/or practices require significant improvement.
- The agency has not implemented the basic framework of the standard but instead has in place only part of this framework.
- Omissions or exceptions to the practices outlined in the standard occur regularly, or practices are implemented in a cursory or haphazard manner.
- Service quality or agency functioning may be compromised.
- Capacity is at a basic level.
A rating of (4) indicates that implementation of the standard is minimal or there is no evidence of implementation at all.
- The agency’s observed administration and management infrastructure and practices are weak or non-existent; or show signs of neglect, stagnation, or deterioration.
Financial Management (PA-FIN) 2: Financial Risk Assessment
NA The agency does not have a finance department.
A rating of (1) indicates that the agency's practices fully meet the standard and reflect a high level of capacity.
- All elements or requirements outlined in the standard are evident in practice, with rare or no exceptions: exceptions do not impact service quality or agency performance.
A rating of (2) indicates that an agency's infrastructure and practices are basically sound but there is room for improvement.
- The majority of the standards requirements have been met and the basic framework required by the standard has been implemented.
- Minor inconsistencies and not yet fully developed practices are noted; however, these do not significantly impact service quality or agency performance.
Partial Implementation, Concerning Performance
A rating of (3) indicates that the agency's observed infrastructure and/or practices require significant improvement.
- The agency has not implemented the basic framework of the standard but instead has in place only part of this framework.
- Omissions or exceptions to the practices outlined in the standard occur regularly, or practices are implemented in a cursory or haphazard manner.
- Service quality or agency functioning may be compromised.
- Capacity is at a basic level.
A rating of (4) indicates that implementation of the standard is minimal or there is no evidence of implementation at all.
- The agency’s observed administration and management infrastructure and practices are weak or non-existent; or show signs of neglect, stagnation, or deterioration.
PA-FIN 2.01
- incorporated into the agency’s annual risk prevention and management assessment; and
- informs the agency’s long-term planning and annual short-term planning processes.
PA-FIN 2.02
Financial Management (PA-FIN) 3: Financial Planning
Currently viewing: FINANCIAL PLANNING
VIEW THE STANDARDS
- Administration and Management Standards
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Service Delivery Administration Standards
- Administrative and Service Environment (PA-ASE)
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Behavior Support and Management (PA-BSM)
- PA-BSM - Introduction
- PA-BSM 1 - Oversight of Restrictive Behavior Management Interventions
- PA-BSM 2 - Behavior Support and Management Practices
- PA-BSM 3 - Restrictive Behavior Management Intervention Training
- PA-BSM 4 - Restrictive Behavior Management Interventions
- PA-BSM 5 - Documentation and Debriefing
- Client Rights (PA-CR)
- Personnel Development and Supervision (PA-PDS)
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Program Administration (PA-PRG)
- PA-PRG - Introduction
- PA-PRG 1 - Case Records
- PA-PRG 2 - Access to Case Records
- PA-PRG 3 - Medication Control and Administration
- PA-PRG 4 - Technology-Based Service Delivery
- PA-PRG 5 - Services for Persons with Intellectual and Developmental Disabilities
- PA-PRG 6 - Personnel Training for Intellectual and Developmental Disabilities Services
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Service Standards
- Adult Day Services (PA-AD)
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Adult Foster Care (PA-AFC)
- PA-AFC - Definition
- PA-AFC 1 - Person-Centered Logic Model
- PA-AFC 2 - Personnel
- PA-AFC 3 - Intake and Assessment
- PA-AFC 4 - Caregiver Recruitment and Assessment
- PA-AFC 5 - Home Assessment
- PA-AFC 6 - Placement Planning
- PA-AFC 7 - Caregiver Training and Support
- PA-AFC 8 - Placement Monitoring and Reassessment
- PA-AFC 9 - Case Closing and Aftercare
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Adult Guardianship (PA-AG)
- PA-AG - Definition
- PA-AG 1 - Person-Centered Logic Model
- PA-AG 2 - Personnel
- PA-AG 3 - Intake and Assessment
- PA-AG 4 - Guardianship Planning and Monitoring
- PA-AG 5 - Conflict of Interest
- PA-AG 6 - Guardian of the Person
- PA-AG 7 - Guardian of the Estate
- PA-AG 8 - Frequency of Contact
- PA-AG 9 - Case Closing
- Adult Protective Services (PA-APS)
- Community Change Initiatives (PA-CCI)
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Child and Family Development and Support Services (PA-CFD)
- PA-CFD - Definition
- PA-CFD 1 - Person-Centered Logic Model
- PA-CFD 2 - Personnel
- PA-CFD 3 - Intake and Assessment
- PA-CFD 4 - Service Planning and Monitoring
- PA-CFD 5 - Family-Focused Approach to Service
- PA-CFD 6 - Parent Education Services
- PA-CFD 7 - Family Support Services
- PA-CFD 8 - Health Services
- PA-CFD 9 - Early Intervention Services
- PA-CFD 10 - Case Closing and Aftercare
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Child and Family Services (PA-CFS)
- PA-CFS - Definition
- PA-CFS 1 - Person-Centered Logic Model
- PA-CFS 2 - Personnel
- PA-CFS 3 - Screening
- PA-CFS 4 - Initial Assessment of Safety and Risk
- PA-CFS 5 - Safety Planning
- PA-CFS 6 - Comprehensive Family Assessment
- PA-CFS 7 - Service Planning
- PA-CFS 8 - Ongoing Assessment and Case Review
- PA-CFS 9 - Services for Parents
- PA-CFS 10 - Services for Children Receiving In-Home Services
- PA-CFS 11 - Separating Children from Their Families
- PA-CFS 12 - Child Placement
- PA-CFS 13 - Child Permanency
- PA-CFS 14 - Worker Contact and Monitoring
- PA-CFS 15 - Supports and Services for Children in Out-of-Home Care
- PA-CFS 16 - Developing and Maintaining Connections when Children are in Out-of-Home Care
- PA-CFS 17 - Physical and Mental Healthcare for Children in Out-of-Home Care
- PA-CFS 18 - Supports and Services for Expectant and Parenting Youth in Out-of-Home Care
- PA-CFS 19 - Treatment Foster Care
- PA-CFS 20 - Family Reunification
- PA-CFS 21 - Transition to Adulthood
- PA-CFS 22 - Resource Family Recruitment
- PA-CFS 23 - Resource Family Assessment and Approval
- PA-CFS 24 - Resource Family Training and Preparation
- PA-CFS 25 - Resource Family Use of Physical Interventions
- PA-CFS 26 - Resource Family Development, Support, and Retention
- PA-CFS 27 - Preparation for Adoption or Guardianship
- PA-CFS 28 - Matching and Placement in Adoptions and Guardianships
- PA-CFS 29 - Supporting and Maintaining Adoptions and Guardianships
- PA-CFS 30 - Respite Care for Children in Out-of-Home Care
- PA-CFS 31 - Case Closing and Aftercare
- Case Management (PA-CM)
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Crisis Response and Information Services (PA-CRI)
- PA-CRI - Definition
- PA-CRI 1 - Person-Centered Logic Model
- PA-CRI 2 - Personnel
- PA-CRI 3 - Intake and Assessment
- PA-CRI 4 - Crisis Intervention Service Elements
- PA-CRI 5 - Crisis Call Services
- PA-CRI 6 - Mobile Crisis Response Services
- PA-CRI 7 - Crisis Receiving and Stabilization Services
- PA-CRI 8 - Crisis Receiving and Stabilization Facilities
- PA-CRI 9 - Community Connections and Coordination
- Coaching, Support, and Education Services (PA-CSE)
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Day Treatment Services (PA-DTX)
- PA-DTX - Definition
- PA-DTX 1 - Person-Centered Logic Model
- PA-DTX 2 - Personnel
- PA-DTX 3 - Intake and Assessment
- PA-DTX 4 - Service Planning and Monitoring
- PA-DTX 5 - Interdisciplinary Program
- PA-DTX 6 - Services for Families
- PA-DTX 7 - Education Services
- PA-DTX 8 - Substance Use Services
- PA-DTX 9 - Office-Based Opioid Treatment
- PA-DTX 10 - Care and Supervision
- PA-DTX 11 - Case Closing and Aftercare
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Domestic Violence Services (PA-DV)
- PA-DV - Definition
- PA-DV 1 - Person-Centered Logic Model
- PA-DV 2 - Personnel
- PA-DV 3 - Intake and Assessment
- PA-DV 4 - Safety Planning
- PA-DV 5 - Service Planning and Monitoring
- PA-DV 6 - Advocacy and Support Services
- PA-DV 7 - Promoting the Well-Being of Children and Youth
- PA-DV 8 - Crisis Hotline
- PA-DV 9 - Rights of Shelter and Safe Home Residents
- PA-DV 10 - Shelter and Safe Home Facilities
- PA-DV 11 - Case Closing and Aftercare
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Employee Assistance Program Services (PA-EAP)
- PA-EAP - Definition
- PA-EAP 1 - Person-Centered Logic Model
- PA-EAP 2 - Personnel
- PA-EAP 3 - Access to Service
- PA-EAP 4 - Internal EAP/Parent Company Relations
- PA-EAP 5 - Program Implementation and Contract Management
- PA-EAP 6 - Contractor Accountability
- PA-EAP 7 - Record-Keeping
- PA-EAP 8 - Assessment and Action Planning
- PA-EAP 9 - Service Elements
- PA-EAP 10 - Work-Life Services
- PA-EAP 11 - Case Closing
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Early Childhood Education (PA-ECE)
- PA-ECE - Definition
- PA-ECE 1 - Person-Centered Logic Model
- PA-ECE 2 - Personnel
- PA-ECE 3 - Enrollment
- PA-ECE 4 - Parental Involvement and Support
- PA-ECE 5 - Health and Safety
- PA-ECE 6 - Classroom Environment
- PA-ECE 7 - Promoting Quality Relationships with Teaching Staff and Peers
- PA-ECE 8 - Developmental and Educational Activities
- PA-ECE 9 - Caring for Children with Special Needs
- PA-ECE 10 - Child Supervision
- PA-ECE 11 - Transition
- PA-ECE 12 - Oversight of Family Child Care Homes
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Group Living Services (PA-GLS)
- PA-GLS - Definition
- PA-GLS 1 - Person-Centered Logic Model
- PA-GLS 2 - Personnel
- PA-GLS 3 - Access to Service
- PA-GLS 4 - Intake and Assessment
- PA-GLS 5 - Family Involvement
- PA-GLS 6 - Service Planning and Monitoring
- PA-GLS 7 - Child Permanency
- PA-GLS 8 - Group Living Program
- PA-GLS 9 - Healthcare Services
- PA-GLS 10 - Education Services
- PA-GLS 11 - Community and Social Connections
- PA-GLS 12 - Services for Pregnant and Parenting Residents
- PA-GLS 13 - Substance Use Services
- PA-GLS 14 - Residential Facilities
- PA-GLS 15 - Recovery Homes
- PA-GLS 16 - Privacy Provisions
- PA-GLS 17 - Care and Supervision
- PA-GLS 18 - Transition from the Service System
- PA-GLS 19 - Case Closing and Aftercare
- Generic Service Summary Supplement (PA-GSS)
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Home Care and Support Services (PA-HCS)
- PA-HCS - Definition
- PA-HCS 1 - Person-Centered Logic Model
- PA-HCS 2 - Personnel
- PA-HCS 3 - Requirements for Personnel Providing Services to Individuals with Special Needs
- PA-HCS 4 - Access to Services
- PA-HCS 5 - Intake
- PA-HCS 6 - Assessment-Based Care Planning and Coordination
- PA-HCS 7 - Care Monitoring
- PA-HCS 8 - Coordinated Home Management, Activities of Daily Living, and Health Services
- PA-HCS 9 - Case Closing and Aftercare
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Housing Stabilization and Community Living Services (PA-HSCL)
- PA-HSCL - Definition
- PA-HSCL 1 - Person-Centered Logic Model
- PA-HSCL 2 - Personnel
- PA-HSCL 3 - Intake and Assessment
- PA-HSCL 4 - Service Planning and Monitoring
- PA-HSCL 5 - Service Components
- PA-HSCL 6 - Services for Pregnant and Parenting Families
- PA-HSCL 7 - The Rights of Persons Served
- PA-HSCL 8 - Recovery Homes
- PA-HSCL 9 - Case Closing and Aftercare
- Integrated Care; Health Homes (PA-ICHH)
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Intellectual and Developmental Disabilities Services (PA-IDDS)
- PA-IDDS - Definition
- PA-IDDS 1 - Person-Centered Logic Model
- PA-IDDS 2 - Personnel
- PA-IDDS 3 - Intake and Assessment
- PA-IDDS 4 - Service Planning and Monitoring
- PA-IDDS 5 - Therapeutic Services
- PA-IDDS 6 - Community and Social Connections
- PA-IDDS 7 - Assistive Technology
- PA-IDDS 8 - Support Services for Family and Caregivers
- PA-IDDS 9 - Case Closing and Aftercare
- Juvenile Justice Case Management Services (PA-JJCM)
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Juvenile Justice Day Services (PA-JJD)
- PA-JJD - Definition
- PA-JJD 1 - Person-Centered Logic Model
- PA-JJD 2 - Personnel
- PA-JJD 3 - Engagement and Assessment
- PA-JJD 4 - Service Planning and Monitoring
- PA-JJD 5 - Family Involvement and Services
- PA-JJD 6 - Service Environment and Culture
- PA-JJD 7 - Developing Life Skills and Connections
- PA-JJD 8 - Education Services
- PA-JJD 9 - Maintaining Safety and Security
- PA-JJD 10 - Planning for Transition and Aftercare
- PA-JJD 11 - Case Closing and Follow-Up
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Juvenile Justice Residential Services (PA-JJR)
- PA-JJR - Definition
- PA-JJR 1 - Person-Centered Logic Model
- PA-JJR 2 - Personnel
- PA-JJR 3 - Intake and Assessment
- PA-JJR 4 - Service Planning and Monitoring
- PA-JJR 5 - Family Connections and Involvement
- PA-JJR 6 - Service Culture
- PA-JJR 7 - Health Services
- PA-JJR 8 - Mental Health Services
- PA-JJR 9 - Services for Substance Use Conditions
- PA-JJR 10 - Education Services
- PA-JJR 11 - Development of Social and Independent Living Skills
- PA-JJR 12 - Workforce Development Services
- PA-JJR 13 - Living and Service Environment
- PA-JJR 14 - Maintaining Safety and Security
- PA-JJR 15 - Planning for Reentry and Aftercare
- PA-JJR 16 - Case Closing and Aftercare
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Mental Health and/or Substance Use Services (PA-MHSU)
- PA-MHSU - Definition
- PA-MHSU 1 - Person-Centered Logic Model
- PA-MHSU 2 - Personnel
- PA-MHSU 3 - Intake and Assessment
- PA-MHSU 4 - Service Planning and Monitoring
- PA-MHSU 5 - Clinical Counseling
- PA-MHSU 6 - Therapeutic Services
- PA-MHSU 7 - Medical Care and Clinical Support Team
- PA-MHSU 8 - Outpatient Withdrawal Management
- PA-MHSU 9 - Office-Based Opioid Treatment
- PA-MHSU 10 - Care Coordination
- PA-MHSU 11 - Certified Community Behavioral Health Clinics (CCBHC)
- PA-MHSU 12 - Support Services
- PA-MHSU 13 - Case Closing and Aftercare
- Mentoring Services (PA-MS)
- Outreach Services (PA-OS)
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Out-of-School Time Services (PA-OST)
- PA-OST - Definition
- PA-OST 1 - Person-Centered Logic Model
- PA-OST 2 - Personnel
- PA-OST 3 - Access and Enrollment
- PA-OST 4 - Building Supportive Relationships Between Program Participants and Adults
- PA-OST 5 - Promoting Positive Behaviors and Healthy Peer Relationships
- PA-OST 6 - Positive Approaches to Guiding Behavior
- PA-OST 7 - Family Connections
- PA-OST 8 - Community Relationships and Partnerships
- PA-OST 9 - Programming and Activities
- PA-OST 10 - Programming and Activities: Arts Education and Enrichment
- PA-OST 11 - Programming and Activities: Health and Wellness
- PA-OST 12 - Programming and Activities: Academic Enrichment and Skill Development
- PA-OST 13 - Programming and Activities: Homework Help and/or Tutoring
- PA-OST 14 - Programming and Activities: College and Career Readiness
- PA-OST 15 - Programming and Activities: Mentoring
- PA-OST 16 - Indoor Environment and Materials
- PA-OST 17 - Outdoor Environment and Materials
- PA-OST 18 - Health and Safety
- PA-OST 19 - Supervision
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Opioid Treatment (PA-OTP)
- PA-OTP - Definition
- PA-OTP 1 - Person-Centered Logic Model
- PA-OTP 2 - Personnel
- PA-OTP 3 - Access to Service
- PA-OTP 4 - Intake and Assessment
- PA-OTP 5 - Service Planning and Monitoring
- PA-OTP 6 - Community Services
- PA-OTP 7 - Service Elements
- PA-OTP 8 - Medical Services
- PA-OTP 9 - Toxicology Testing for Continued Drug Use
- PA-OTP 10 - Take-Home Privileges for Unsupervised Use of Medication
- PA-OTP 11 - Dosage Requirements
- PA-OTP 12 - Detoxification Treatment
- PA-OTP 13 - Interim Maintenance Treatment
- PA-OTP 14 - Opioid Treatment During Pregnancy
- PA-OTP 15 - Withdrawal
- PA-OTP 16 - Case Closing and Aftercare
- PA-OTP 17 - Diversion Control
- PA-OTP 18 - Program Administration
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Pregnancy Support Services (PA-PS)
- PA-PS - Definition
- PA-PS 1 - Person-Centered Logic Model
- PA-PS 2 - Personnel
- PA-PS 3 - Intake and Assessment
- PA-PS 4 - Service Planning and Monitoring
- PA-PS 5 - Pregnancy Options Counseling/Birth Options Counseling
- PA-PS 6 - Health Services
- PA-PS 7 - Education Services
- PA-PS 8 - Support Services
- PA-PS 9 - Case Closing and Aftercare
- Psychiatric Rehabilitation Services (PA-PSR)
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Respite Care (PA-RC)
- PA-RC - Definition
- PA-RC 1 - Person-Centered Logic Model
- PA-RC 2 - Personnel
- PA-RC 3 - Intake and Assessment
- PA-RC 4 - Service Planning and Monitoring
- PA-RC 5 - Care and Supervision
- PA-RC 6 - Service Environment
- PA-RC 7 - Short-Term Residential Respite and Crisis Nursery Services
- PA-RC 8 - Case Closing
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Residential Treatment Services (PA-RTX)
- PA-RTX - Definition
- PA-RTX 1 - Person-Centered Logic Model
- PA-RTX 2 - Personnel
- PA-RTX 3 - Admission
- PA-RTX 4 - Assessment
- PA-RTX 5 - Service Planning and Monitoring
- PA-RTX 6 - Family Connections and Involvement
- PA-RTX 7 - Child Permanency
- PA-RTX 8 - Service Culture
- PA-RTX 9 - Therapeutic and Skill-Building Services
- PA-RTX 10 - Healthcare Services
- PA-RTX 11 - Education Services
- PA-RTX 12 - Community and Social Connections
- PA-RTX 13 - Crisis Stabilization
- PA-RTX 14 - Services for Pregnant and Parenting Individuals
- PA-RTX 15 - Substance Use Services
- PA-RTX 16 - Residential Facilities
- PA-RTX 17 - Privacy Provisions
- PA-RTX 18 - Care and Supervision
- PA-RTX 19 - Planning for Transition
- PA-RTX 20 - Case Closing and Aftercare
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Shelter Services (PA-SH)
- PA-SH - Definition
- PA-SH 1 - Person-Centered Logic Model
- PA-SH 2 - Personnel
- PA-SH 3 - Intake and Assessment
- PA-SH 4 - Service Planning and Monitoring
- PA-SH 5 - The Rights of Service Recipients
- PA-SH 6 - Program Facilities
- PA-SH 7 - Service Components
- PA-SH 8 - Supportive Services
- PA-SH 9 - Youth Shelter Services
- PA-SH 10 - Case Closing and Aftercare
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Vocational Rehabilitation Services (PA-VOC)
- PA-VOC - Definition
- PA-VOC 1 - Person-Centered Logic Model
- PA-VOC 2 - Personnel
- PA-VOC 3 - Intake and Assessment
- PA-VOC 4 - Vocational Planning and Monitoring
- PA-VOC 5 - Skill-Development Training
- PA-VOC 6 - Vocational Evaluation Services
- PA-VOC 7 - Work Adjustment Services
- PA-VOC 8 - Job Development Placement Services
- PA-VOC 9 - Supported Employment Services
- PA-VOC 10 - Work Services
- PA-VOC 11 - Case Closing and Aftercare
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Workforce Development and Support Services (PA-WDS)
- PA-WDS - Definition
- PA-WDS 1 - Person-Centered Logic Model
- PA-WDS 2 - Personnel
- PA-WDS 3 - Community Partnerships
- PA-WDS 4 - Assessment-Based Employment Planning and Monitoring
- PA-WDS 5 - Training and Personal Development Services
- PA-WDS 6 - Job Development and Placement Services
- PA-WDS 7 - Financial Literacy
- PA-WDS 8 - Financial Asset Building Services
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Youth Independent Living Services (PA-YIL)
- PA-YIL - Definition
- PA-YIL 1 - Person-Centered Logic Model
- PA-YIL 2 - Personnel
- PA-YIL 3 - Intake and Assessment
- PA-YIL 4 - Service Planning and Monitoring
- PA-YIL 5 - Service Coordination for Youth with Special Needs
- PA-YIL 6 - Supportive Housing for Youth in Transition
- PA-YIL 7 - Family, Community, and Workplace Connections
- PA-YIL 8 - Transition from the Service System
- PA-YIL 9 - Case Closing and Aftercare
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Youth Psychosocial Services (PA-YPS)
- PA-YPS - Definition
- PA-YPS 1 - Person-Centered Logic Model
- PA-YPS 2 - Personnel
- PA-YPS 3 - Rehabilitation Team
- PA-YPS 4 - Intake and Assessment
- PA-YPS 5 - Service Planning and Monitoring
- PA-YPS 6 - Psychosocial Interventions
- PA-YPS 7 - Social and Community Connections
- PA-YPS 8 - Case Closing and Aftercare
- clarifying the linkage between strategic planning and resource allocation decisions;
- resource allocation that is outcomes-oriented, consumer-centric, and data-driven; and
- supporting and promoting long-term financial sustainability.
A rating of (1) indicates that the agency's practices fully meet the standard and reflect a high level of capacity.
- All elements or requirements outlined in the standard are evident in practice, with rare or no exceptions: exceptions do not impact service quality or agency performance.
A rating of (2) indicates that an agency's infrastructure and practices are basically sound but there is room for improvement.
- The majority of the standards requirements have been met and the basic framework required by the standard has been implemented.
- Minor inconsistencies and not yet fully developed practices are noted; however, these do not significantly impact service quality or agency performance.
Partial Implementation, Concerning Performance
A rating of (3) indicates that the agency's observed infrastructure and/or practices require significant improvement.
- The agency has not implemented the basic framework of the standard but instead has in place only part of this framework.
- Omissions or exceptions to the practices outlined in the standard occur regularly, or practices are implemented in a cursory or haphazard manner.
- Service quality or agency functioning may be compromised.
- Capacity is at a basic level.
A rating of (4) indicates that implementation of the standard is minimal or there is no evidence of implementation at all.
- The agency’s observed administration and management infrastructure and practices are weak or non-existent; or show signs of neglect, stagnation, or deterioration.
PA-FIN 3.01
- performance improvement and outcomes data;
- the agency’s mission, and strategic priorities;
- direct and indirect operating expenditures; and
- anticipated revenue for the fiscal year.
PA-FIN 3.02
- a monthly and annual analysis of financial performance against budget projection with budget-to-actual variance analyses performed on interim financial statements of activities; and
- service revenues and actual service delivery costs.
PA-FIN 3.03
NA State-administered agency regional office
NA Contracting is managed by an external department.
PA-FIN 3.04
- articulating resource needs as they relate to improved outcomes for individuals and families; and
- establishing methods to track and report on annual progress towards achieving long-term goals.
Financial Management (PA-FIN) 4: Financial Management
A rating of (1) indicates that the agency's practices fully meet the standard and reflect a high level of capacity.
- All elements or requirements outlined in the standard are evident in practice, with rare or no exceptions: exceptions do not impact service quality or agency performance.
A rating of (2) indicates that an agency's infrastructure and practices are basically sound but there is room for improvement.
- The majority of the standards requirements have been met and the basic framework required by the standard has been implemented.
- Minor inconsistencies and not yet fully developed practices are noted; however, these do not significantly impact service quality or agency performance.
Partial Implementation, Concerning Performance
A rating of (3) indicates that the agency's observed infrastructure and/or practices require significant improvement.
- The agency has not implemented the basic framework of the standard but instead has in place only part of this framework.
- Omissions or exceptions to the practices outlined in the standard occur regularly, or practices are implemented in a cursory or haphazard manner.
- Service quality or agency functioning may be compromised.
- Capacity is at a basic level.
A rating of (4) indicates that implementation of the standard is minimal or there is no evidence of implementation at all.
- The agency’s observed administration and management infrastructure and practices are weak or non-existent; or show signs of neglect, stagnation, or deterioration.
PA-FIN 4.01
- centralized, ongoing review of eligibility requirements to ensure policies are correctly applied across jurisdictions;
- tracking and responding in a timely manner to changes in federal ruling or regulations;
- exploring how federal funds can be used to reimburse purchased services;
- conducting time studies with staff and contracted providers so eligible activities are reimbursed at the appropriate rate;
- using training and supervision to educate staff on critical terminology and processes and continuing to monitor that they are consistently applied;
- incorporating monitoring of federal reimbursements/claims into the agency's overall performance and quality improvement program; and
- partnering with leaders across the jurisdiction to explore the availability of alternative federal dollars that may fall outside traditional funding sources.
PA-FIN 4.02
- taking advantage of tax exemptions permitted for public agencies, where applicable;
- coordinating the purchase of goods or services among internal divisions; and
- involving staff and other stakeholders in identifying creative ways to use funds effectively and efficiently.
PA-FIN 4.03
- maintains all financial records required to support federal claims; and
- complies with all applicable court orders or mandates.
PA-FIN 4.04
- segregates client funds from other agency funds;
- complies with applicable legislative, regulatory, judicial, and governmental requirements; and
- plans for meeting the needs of clients in the event of unexpected resource disruptions impacting client funds.
Interpretation: Fiduciary responsibility refers to an individual’s or agency’s responsibility to act in good faith on behalf of another person. The fiduciary is legally or ethically trusted to make decisions in the best interest of the person and may not use their role to benefit themselves. Examples of fiduciary relationships include those of a guardian and ward or representative payee and beneficiary.
Examples: Unexpected resource disruptions that could impact client funds include federal government shutdown or other events that temporarily suspend the agency’s receipt of client funds.
Examples: Examples of the types of funds that agencies may assume responsibility for or disburse to clients include:
- allowances for children and youth in out-of-home care;
- funds under the control of the agency in guardianship cases; and
- social security or SSI benefits when the agency serves as representative payee.
PA-FIN 4.05
PA-FIN 4.06
- documentation of changes in time and overtime records; and
- separation of payroll funds.