Current through all regulations passed and filed through March 18, 2024
The following accounting procedures are necessary for state and
local accountability in the reconciliation of federal and state funds.
(A) Quarter-end reporting
(1) The county department of job and family
services (CDJFS) is accountable for the PA fund as reconciled each quarter. The
CDJFS shall review reports and make adjustments and/or corrections prior
submitting any quarterly report to the Ohio department of job and family
services (ODJFS). The CDJFS shall submit all quarterly reports to ODJFS through
the Ohio administrative knowledge system (OAKS).
(2) The CDJFS 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 CDJFS is given five
business days after the eighteenth day of the month following the last month of
the quarter to review 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
CDJFS shall submit any fiscal adjustments and/or revisions to OAKS.
When the eighteenth day of the month falls on a weekend or
state recognized holiday, the CDJFS shall submit on the first business day
following the weekend or recognized holiday.
(a) Once the five-day review period is
complete, ODJFS suspends reporting access in OAKS for the closing quarter in
order to begin the quarter reconciliation process.
(b) The CDJFS shall make any allowable fiscal
changes that arise after the five-day review period to open grants in the
current quarter.
(B) The CDJFS can complete adjusting draws in
CFIS prior to the end of the five-day review period.
(C) Quarter reconciliation
(1) The ODJFS reconciles refunds and
collections at the end of each quarter.
(2) 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.
(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 cash drawn in all funding sources being closed, ODJFS may issue
additional funds on closed grants.
(b) If reported expenditures and adjustments
in all funding sources being closed is less than cash drawn in all funding
sources being closed, ODJFS may adjust draws in open available
grants.
(4) Upon
completion of the requirements in paragraphs (C) (1) and (C) (2) of this rule,
ODJFS completes closeout vouchers that are available in CFIS.
(D) Grant closeout
(1) After the reconciliation process
described in paragraph (C) of this rule for each CDJFS, and at the discretion
of the ODJFS director, available grants and/or allocations may be
redistributed.
(2) ODJFS shall
determine on a statewide basis the amount of available grants and/ or
allocations that may be redistributed.
(3) A CDJFS that has excess expenditures in
the relevant grants and/ or allocations that are redistributed will receive a
budget notification in CFIS.
(E) The CDJFS shall retain financial,
programmatic, statistical, recipient records, and supporting documents in
accordance with the records retention requirements outlined 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.