Current through all regulations passed and filed through March 18, 2024
The following accounting procedures are necessary for local
accountability in the reconciliation of state and federal funds.
(A) Quarter-end reporting
(1) The public children services agency
(PCSA) is accountable for the children services fund as reconciled each quarter
and shall review reports and make adjustments and/or corrections prior to the
final approval and submission of financial data to the Ohio administrative
knowledge system (OAKS) for the closing quarter. The PCSA has access to system
reporting throughout the quarter in order to make ongoing
adjustments/corrections.
(2) The
PCSA has access to reports based on financial data submitted in county finance
information system (CFIS) in accordance with rule
5101:9-7-29
of the Administrative Code.
(a) Each quarter's
over/under report is cumulative over the lifetime of the funding
source.
(b) The PCSA is given five
business days after the eighteenth day of the month following the last month of
the quarter to review the reports for accuracy.
(3) No later than five business days after
the eighteenth day of the month following the last month of the quarter, the
PCSA shall submit any final adjustments and/ or revisions to OAKS.
When the eighteenth day of the month falls on a weekend or
state recognized holiday, the PCSA shall submit on the first business day
following the weekend or recognized holiday.
(a) Once the five-day review period is
complete, the Ohio department of job and family services (ODJFS) suspends
reporting access to OAKS for the closing quarter in order to begin the quarter
reconciliation process.
(b) The
PCSA shall make any allowable changes that arise after the five-day review
period to open grants in the current quarter.
(B) Quarter reconciliation
(1) ODJFS reconciles state funded allocations
and federally funded subgrants at the end of their funding period
of availability. The period of availability
includes the funding period and the liquidation
period.
(2) ODJFS uses allocated
and approved financial data submitted by the PCSA in accordance with rule
5101:9-7-29
of the Administrative Code to identify quarterly reimbursement amounts for
allowable costs.
(3) ODJFS may
make adjustments as necessary to fully reconcile federal grants and/or state
allocations that are being closed.
(a) If the
total of reported expenditures and adjustments in all funding sources being
closed exceeds advances in all funding sources being closed, ODJFS may issue
additional funds on closed grants by electronic funds transfer (EFT).
(b) If reported expenditures and adjustments
in all funding sources being closed is less than advances in all funding
sources being closed, ODJFS may request payment from the PCSA.
(C) Grant closeout
(1) After the reconciliation process as
described in paragraph (B) of this rule for each PCSA, and at the discretion of
the ODJFS director, available grants and/ or allocations may be redistributed.
(a) ODJFS may determine on a statewide basis
the amount of available grants and/or allocations that may be
redistributed.
(b) A PCSA that has
excess expenditures in the relevant grants and/or allocations that are
redistributed, will receive a budget notification in CFIS.
(D) Title IV-E quarter
reimbursement
(1) ODJFS uses allocated and
approved financial data submitted by the PCSA in accordance with rule
5101:9-7-29
of the Administrative Code to identify quarterly Title IV-E allowable
reimbursement costs for:
(a) Title IV-E
administration and training expenditures identified via the
reconciliation/certification of funds process as described in rule
5101:9-6-28 of
the Administrative Code; and
(b)
Title IV-E direct contract costs as described in rule
5101:9-4-09
of the Administrative Code.
(2) Any PCSA that submits after the
eighteenth day of the month following the last month of the quarter will be
reimbursed on a delayed basis.
(3)
ODJFS will forward the quarterly reimbursements to the PCSA by EFT.
(E) The PCSA shall retain
reconciliation documentation in accordance with the records retention
requirements in rule
5101:9-9-21
of the Administrative Code. This documentation may be subject to inspection,
monitoring, and audit by ODJFS and the Ohio auditor of state.