Ohio Administrative Code
Title 5122:1 - Fiscal Administration
Chapter 5122:1-3 - Financial Requirements for Boards
Section 5122:1-3-01 - Financial requirements for boards
Universal Citation: OH Admin Code 5122:1-3-01
Current through all regulations passed and filed through September 16, 2024
(A) Purpose. This rule establishes application, eligibility, allocation methods, accounting standards, auditing standards, and financial reporting requirements for the disbursement of funds to boards.
(B) Application. The provisions of this rule shall apply to all boards receiving funds from the department for community mental health and addiction services as listed in section 340.09 of the Revised Code or receiving funds for federally-funded programs that are processed through the department of mental health and addiction services to boards.
(C) Definitions.
(1) "Board" means any board authorized
pursuant to Chapter 340. of the Revised Code, such as a board of alcohol, drug
addiction, and mental health services; an alcohol and drug addiction services
board; or a community mental health board.
(2) "Provider" means a public or private
community addiction services provider or community mental health services
provider with which a board enters into a contract pursuant to section 340.03
of the Revised code, for the provision of mental health and addiction services
or facilities paid with funds which originated or passed-thru the
department.
(3) "Department" means
the Ohio department of mental health and addiction services as established by
section 121.02 of the Revised Code.
(4) "Director" means the chief executive of
the department as established by section 121.02 of the Revised Code.
(5) "Eligible operating expenses" means
expenditures pursuant to a budget submitted in accordance with section 340.08
of the Revised code and approved by the department on accordance with section
5119.22 of the Revised Code and shall include salaries and fringes for
qualified personnel; operation, maintenance, and service costs; per diem and
travel expenses incurred in the performance of official duties; and other
expenditures specifically authorized and approved by the director or the
director's designee. Reimbursement may also be made for expenditures for
services provided by contract with public or private providers.
(6) "Estimated Receipts and Expenditures,
Form MHA-FIS-040-B" means an annual financial report of estimated receipts and
disbursements, which sets forth estimated financial reporting data for all
funds received and expended resulting from appropriation of funds from the
current appropriations bill as well as board administered funds.
(7) "Fiscal year" means the yearly accounting
period designated by the year in which it ends. The state fiscal year begins on
July one and ends on June thirtieth.
(8) "Report of Actual Receipts and
Expenditures, Form MHA-FIS-040-A" means an annual financial report of actual
receipts and disbursements, which sets forth actual financial reporting data
for all funds received and expended resulting from appropriation of funds from
the current appropriations bill as well as board administered funds.
(D) Regulations governing disbursements to boards.
(1)
The board shall submit to the department the "Estimated Receipts and Expenditures, Form MHA-FIS-040-B." The form constitutes application for state and federal funds, as well as the budget required in accordance with section 340.08 of the Revised Code. The form shall include the eligible operating expenses as defined by paragraph (C)(5) of this rule.
(2) Eligibility
(a) Any board or combination of boards can
receive funds appropriated for such purpose by the general assembly.
(b) Funds appropriated are disbursed to
boards only for services included in the "Estimated Receipts and Expenditures,
Form MHA-FIS-040-B" as approved by the department.
(c) In order to obtain funds that are
processed through the department a board must comply with all requirements
specific to the program and funding source and ensure through contract that
providers are also in compliance with all requirements specific to the program
and funding source.
(3)
Allocation method
(a) All funds appropriated
are disbursed in the amounts and as designated by line items of the current
appropriations bill.
(b) The funds
available to each board are allocated on an annual basis subject to quarterly
review of appropriations levels.
(c) The federal funds processed through the
department are allocated in accordance with state and federal
regulations.
(4) Payment
schedules
(a) State funds are disbursed to
boards on a quarterly basis or a schedule set by the award, subject to state
cash flow limitations.
(b) The
total amount of state funds that can be awarded to any given board is limited
by the current appropriations bill for each line item.
(c) Payments of board obligations by the
county auditor, or in a joint-county district, the county auditor designated as
the fiscal agent for the district, shall be in accordance with the "Estimated
Receipts and Expenditures, Form MHA-FIS-040-B " as approved by the
director.
(d) Unless otherwise
stated, all state and federal funds disbursed by the department to the boards,
shall be spent or obligated for budgeted services or administrative operations
by the close of the state fiscal year.
(e) Boards shall insure that payments to
providers for services provided do not include reimbursement for expenses
eligible for payment by federal grants, third-party payors or income from
client fees.
(f) The director shall
not withhold funds in accordance with section 340.08 of the Revised Code for
failure to comply with an approved budget without prior notification to and
consultation with the board and the appropriate board(s) of county
commissioners.
(g) Federal funds
processed through the department are disbursed to boards in accordance with
state and federal regulations.
(5) Accounting standards
(a) Funds received by a board from the
department shall be deposited only in the county treasury. Funds shall be
disbursed from the county treasurer's office or county auditor's office, based
on recommendation by the board, following methods and procedures established by
the state auditor's office.
(b) The
department shall accept any accounting standards acceptable by the Ohio auditor
of the state.
(6)
Auditing standards
(a) Boards receiving funds
from the department are audited by the state auditor's office. A copy of the
audit report must be forwarded to the department within thirty days following
its receipt by the board.
(b)
Boards shall follow the guidelines of the state auditor's office for conducting
annual fiscal audits. Audits must include, at a minimum, as part of the audit
scope "Financial and compliance" as defined by the comptroller general's
"Government Auditing Standards."
(c) A copy of the audited financial
statements, the opinion issued, and any management letters must be forwarded to
the department within thirty days following its receipt by the board.
(d) All fiscal records are subject to review
by the department.
(7)
Financial reporting format
(a) The department
publishes the annual statistical report which includes financial reporting data
from the "Report of Actual Receipts and Expenditures, Form
MHA-FIS-040-A."
(b) The board must
file an annual financial report, using the "Report of Actual Receipts and
Expenditures, Form MHA-FIS-040-A" by January thirty first following the end of
a state fiscal year, for use in the annual statistical report.
(c) The department may require boards to
submit additional financial reports as needed to account for funds
provided.
Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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