Current through all regulations passed and filed through September 16, 2024
(A) The CCF
will have a
fiscal system that accounts for all income and expenditures on an ongoing
basis.
(B) The CCF administrator
will
prepare a written, annual budget of anticipated expenditures for approval by
the governing jurisdiction.
(C) The
CCF
will have written policies and procedures adopted by
the governing authority including at a minimum: internal controls, petty cash,
bonding, signature control on checks, juvenile funds and employee expense
reimbursement.
(D) The CCF
will
implement a procedure that provides for the requisition and purchase of
supplies, equipment, inventory and control.
(E) The CCF
will provide
insurance coverage that includes, at a minimum, property and comprehensive,
general liability insurance.
(F)
When a CCF has a canteen available for use by residents, its fiscal operations
are strictly controlled by standard accounting procedures
(G) The CCF
will have a
written policy, procedure, and practice that prohibits financial transactions
between juveniles, juveniles and staff, or juveniles and volunteers.
(H) The CCF
will make reasonable efforts to
maintain at least a ninety per cent occupancy rate on monthly basis.
All referrals to the CCF that were denied will be
documented and provided to the bureau of community facilities. Upon
receipt of the quarterly request from the CCF, the department of youth services will review
population with the CCF director. If the grantee falls below the allowable rate
of occupancy for failing to accept referrals who meet the CCF admission
criteria then the department may immediately take appropriate action, including
but not limited to, the placement of youth under DYS custody and or budget
modifications to adjust for unfilled beds.
(I) The following are all budgetary
requirements of which the county(s) must be aware to correctly complete
required budgetary reports:
(1) Financial
reports. The financial reports required by this chapter are designed to enable
the department to monitor the various schedules of the approved
grant.
(2) Grant budgets. The grant
budgets
will be annual, based on the state fiscal year. The
grant budgets
will include budget schedules and narratives. The
facility
will follow the chart of accounts provided by the
department in establishing a budget for projected expenditures of funds. All
obligations must be incurred within the grant period and liquidated by
September thirtieth of the following fiscal year. Only exceptions are
unemployment and workers compensation, which will be recognized as an expense
in the year that they are paid.
(3)
Non supplanting rule. Funds provided to a county facility
will
not be used to supplant county expenditures.
(4) Transfer of funds. Expenditures may not
exceed an approved grant schedule by more than ten per cent. If expenditures
exceed or are projected to exceed the approved budget amount by ten per cent, a
budget revision
will be submitted prior to the transfer with
attached schedules and narrative explaining the need for the transfer between
schedules. Such transfer may be made only with a prior approved budget
revision.
(5) Equipment purchases.
Equipment purchases are limited to the items approved in the budget plan and
can be used for the grant. A budget revision
will be
submitted and approved by the department prior to any additional equipment
purchase or charge in original approved equipment request. Equipment purchased
will remain the property of the department for a period of five years from the
date of acquisition. After the five-year period, the equipment items purchased
will become the property of the county and facility. Use of grant equipment by
other programs must be approved in advance by the department. Minor equipment,
as defined by the grant agreement,
will be listed in the 2100 line under supplies
and materials.
(6) Total
expenditures submitted to the department
will not exceed
the grant for the fiscal year. Emergency and supplemental requests will be
evaluated based on the nature of the emergency and availability of state
funds.
(7) Commingling of funds.
Grant funds from the department
will be maintained separately and able to be
audited independently.
(8) Other
funding sources. All other funds (i.e., donation, grants, NSLA, etc.) received
from any other sources will be reported on the grant budget and quarterly
requests and recognized in the fiscal year received. Other funding receipts
will be
identified by line item to reduce expenditures or expanded program services.
The facility
will work with the department to develop any possible
other funding sources which would expand the funding base of the facility.
Funds from other funding sources which are not used to expand existing services
(i.e., reimbursement from food sold to staff and visitors, reimbursements,
refunds, rebates, etc.) will be reported as a reduction in expenditures.
Revenue from sources other than grant funds (i.e., donations, grants, NSLA,
etc.) will not be deposited or commingled with grant funds.
(9) Medical. Expenses incurred for the
examination and appropriate regular medical care and treatment of youth
residing in the facility
will be considered routine. Expenses incurred in
the event of hospitalization, or other extraordinary type of medical treatment,
will be
considered major medical. If expenses for major medical exceed the approved
medical amount the facility may request supplemental funds pursuant to
paragraph (I)(6) of this rule.
(10)
Accrued vacation, sick, personal and compensatory time. All leave
will be
accrued in accordance with the county/district policy. The department will
recognize this expense when paid. This expense category is classified as an
accrued liability. Transfer of surplus funds from this line item will be
restricted to the excess of the established liability. The department will only
allow this liability for leave time earned by the employee while employed at
the facility.
(11) The facility
will
have an approved system to track meal reimbursements.
(12) The financial report and request for
funds system is based on a quarterly cash advance, with a quarterly and
year-to-date report of expenditures, by schedule, with a report of cash balance
on hand at the end of the reporting period. The required financial report shall
be submitted according to the annual schedule prepared by the department. If
the facility fails to submit the required reports, the department shall
withhold any future payments until such reports are submitted.
(13) Closing report. The facility
will
submit a final report of grant budget expenditures to the department by October
fifteenth each year closing the grant for the fiscal year. All funds reported
on the closing report
will be encumbered by June thirtieth of the grant
year. All expenditures
will be closed by September thirtieth of the
grant year.
(14) Carryover funds.
Unspent funds are to be kept in the county's grant account. These funds will be
deducted from the facility's grant request in the third quarter of the next
fiscal year. The department and facility
will adjust the
current year's allocation by the amount of carryover from the previous
year.
(15) CCF
will
request funds quarterly.
(J) Records retention.
(1) With reasonable advance notice, the
department may require the facility to produce records, including any or all
documents related to the grant.
(2)
The facility
will maintain accurate accounting records which
indicate all income and expenditures for the grant.
(3) The records
will be kept
current and legible. The records should be retained for the amount of time
deemed appropriate according to the state of Ohio general retention schedules,
most recent version.
(4) All income
and expenditures
will be supported with documentation to provide a
clear audit trail for every financial transaction.
(K) Cash balances. Cash balances
will be
reconciled with the county auditor records monthly.
(L) Inventory
(1) Proper inventory schedules
will be
maintained separately for all equipment items purchased with grant funds.
Inventories
will be submitted to the department each September
with the annual report. Inventories
will include the following information for all
facility equipment: quantity, description, serial number, identification
number, purchase price (including refunds, rebates, discounts), date of
acquisition, vendor, condition, and location.
(2) After five years of service, equipment
can be salvaged in accordance with county-established guidelines for the
salvage of unusable, damaged, and/or unrepairable equipment. Documentation
will be
maintained on the disposition of all equipment removed from the facility. The
department
will be provided the opportunity to review all
equipment to be salvaged. Proceeds generated through the salvaging of equipment
prior to five years of service date,
will benefit the program or be returned to the
department.
