Chapter 5101:9-7 Costs and Financial Reporting and Reimbursement

5101:9-7-01 Public children services agency (PCSA) financing.

[This rule designated an internal management rule]

The following accounting procedures are necessary for state and local accountability in the allocation of state and federal funds.

(A) Financing

(1) Each county shall create and maintain a single PCSA fund into which funds shall be deposited monthly for the operation of children services programs.

(2) Available funds are limited by state appropriation and federal award.

(3) Ohio department of job and family services (ODJFS) notifies the PCSA on an annual basis, of the amount of the state child protective allocation (SCPA) advance the agency will receive for each quarter.

(4) ODJFS reimburses the county for allowable expenditures when the quarterly reconciliation is finalized.

(5) Advances and reimbursements through the county finance information system (CFIS) are issued via electronic fund transfer (EFT) as described in rule 5101:9-7-24 of the Administrative Code.

(B) The PCSA shall use the JFS 02820 “Children Services Monthly Financial Statement” (rev. 3/2004) to report monthly receipts and disbursements to the PCSA fund.

(1) Receipts to, and expenditures from this fund may include: emergency services assistance, SCPA, Title IV-E, Title IV-B, medicaid, Title IV-A and kinship care, independent living, local, foster care maintenance, post adoption special services subsidy, basic child abuse and neglect, and other local/state/federal funds.

(2) A stand alone PSCA shall establish agreements with the county department of job and family services (CDJFS) for the cash transfer of some funds that are deposited exclusively to the public assistance (PA) fund.

(3) Grants, endowments, levy and other funds designated for children services shall be deposited into the PCSA fund as necessary.

(1) A stand alone PCSA shall pay all expenses including administrative costs, foster care maintenance, contracts, and purchased services costs from the PCSA fund.

(2) A combined CDJFS/PCSA shall pay administrative costs for expenses allocated to PCSA operations from the PA fund and reimburse the PA fund from the PCSA fund. This reimbursement shall be reported on the JFS 02820. Expenses such as foster care maintenance, children services contracts, and applicable purchased services costs shall be paid from the PCSA fund.

(D) The PCSA shall maintain the completed expenditure 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/or audit by the ODJFS office of fiscal and monitoring services and the Ohio auditor of state (AOS).

Replaces: Part of 5101:9-7-01

Effective: 08/21/2009

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02, 5101.144, 329.04

Prior Effective Dates: 5/24/85, 1/1/86 (Emer), 4/1/86, 4/2/86 (Emer), 7/1/86, 6/13/88 (Emer), 9/1/88, 12/24/88, 2/10/90, 6/4/90, 3/7/91, 7/22/92, 3/1/92, 11/29/92, 5/1/93, 5/23/93, 7/1/93, 4/18/94, 7/24/94, 6/23/96, 5/15/97, 2/15/98, 10/4/02, 2/12/07

5101:9-7-01.1 Public children services agency (PCSA) quarterly reconciliation.

[This rule designated an internal management rule]

The following accounting procedures are necessary for local accountability in the reconciliation of state and federal funds.

(A) The PCSA shall report the receipt of revenues and disbursements of funds and provide documentation to justify the allocation of costs to the PCSA fund by submitting the following reports:

(1) The JFS 02820 “Children Services Monthly Financial Statement” (rev. 3/2004) shall be postmarked no later than the tenth of the following month.

(2) Combined CDJFS/PCSAs shall submit the JFS 02714 “Social Services Random Moment Time Study” (rev. 9/2007) data and stand alone PCSAs shall submit the JFS 02715 “Child Welfare RMS-Random Moment Sample Observation Form” (rev. 9/2007) data that shall be received by the Ohio department of job and family services (ODJFS) as follows:

(a) The twentieth of September for the June through August time period;

(b) The twentieth of December for the September through November time period;

(d) The twentieth of June for the March through May time period.

(3) Failure by a PCSA to timely submit any information as contained in paragraph (A)(2) of this rule may result in the withholding of subsequent funding to the county by the ODJFS office of fiscal and monitoring services until the report has been submitted.

(B) Reconciliation

The PCSA is given the opportunity to review reconciliation reports for accuracy. The quarterly PCSA fund reconciliation report is prepared by ODJFS to show the expenses paid out of the PCSA fund. The PCSA is accountable for the PCSA fund as reconciled each quarter and should review the reports and notify ODJFS of any discrepancies. Discrepancies may be reported to ODJFS during the thirty day time period following the issuance of the first preliminary report. Discrepancies reported to ODJFS after the issuance of the final reconciliation report will be adjusted on the subsequent quarter’s reports or during closeout for the last quarter of the allocation or grant period of availability.

(1) The first ODJFS preliminary reconciliation report will be made available by ODJFS as follows:

(a) No later than the fifteenth of November for the July through September quarter;

(b) No later than the fifteenth of February for the October through December quarter;

(d) No later than the fifteenth of August for the April through June quarter.

(2) The second ODJFS preliminary reconciliation report will be made available by ODJFS as follows:

(a) No later than the thirtieth of November for the July through September quarter;

(b) No later than the twenty-eighth of February for the October through December quarter;

(d) No later than the thirty-first of August for the April through June quarter.

(3) The final ODJFS reconciliation report will be made available by ODJFS as follows:

(a) No later than the fifteenth of December for the July through September quarter;

(b) No later than the fifteenth of March for the October through December quarter;

(d) No later than the fifteenth of September for the April through June quarter.

The reconciliation review requirement in this rule is intended to correct instances where ODJFS or the PCSA discover errors (e.g., incorrect splits of shared costs or allocations, incorrect time study codes, and/or incorrect JFS 02820 codes and expenditures). ODJFS must use current appropriations for the reimbursement of claims.

(D) Quarterly close

(1) The PCSA fund is reconciled each quarter based on the final reconciliation reports. ODJFS shall perform the quarterly close as follows:

(a) The July through September quarterly close will occur in December.

(b) The October through December quarterly close will occur in March.

(d) The April through June quarterly close will occur in September.

(2) During quarterly close, the final quarterly PCSA fund reconciliation report is used to identify the reimbursement amount. ODJFS will forward the quarterly expenditure reimbursement to the PCSA by electronic funds transfer (EFT).

(E) The PCSA shall maintain the completed 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 or audit by the ODJFS office of fiscal and monitoring services and Ohio auditor of state (AOS).

Replaces: Part of 5101:9-7-01

Effective: 08/21/2009

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02, 5101.144, 329.04

5101:9-7-01.2 Public children services agency (PCSA) annual and grant closeout.

[This rule designated an internal management rule]

The following accounting procedures are necessary for local accountability in the closeout of state and federal funds.

(A) Annual closeout for state funded allocations

State funded allocations will be reconciled and closed at the end of the state fiscal year (SFY) during the regular quarterly close.

(1) The PCSA shall upload final quarterly expenditure corrections into county finance information system (CFIS) by the fifteenth day of September each year in preparation for the annual closeout of state funded allocations.

(2) Upon receipt of all final quarterly reports, and as outlined in this paragraph, the Ohio department of job and family services (ODJFS) will perform a reconciliation for each PCSA and at the discretion of the ODJFS director may redistribute appropriated funds on an allocation by allocation basis.

(a) ODJFS will reconcile each appropriated fund on an individual PCSA basis.

(b) For each appropriated fund, and based on PCSA under-spending, ODJFS will determine on a statewide basis the amount of available funds that may be redistributed. ODJFS will then provide preliminary redistribution amounts in available funds to any PCSA that has expenditures in excess of each appropriated fund in which available funds have been identified.

(3) ODJFS will generate the annual reconciliation report for state funds and send to the PCSA by the fifteenth day of October, along with a notice for repayment of advanced funds that remain unspent.

(a) The PCSA will review the annual reconciliation report and notify ODJFS of any disagreement with the report no later than the last business day of October.

(b) The PCSA may submit a written request for extension no later than October twentieth. Request for extensions must explain the circumstances beyond the control of the agency.

(c) The annual reconciliation report will be processed as final unless the PCSA notifies ODJFS of a discrepancy by the ninth of November.

(4) If the PCSA agrees with the annual reconciliation report, the agency shall submit payment of any over-advanced funds.

(5) If the PCSA disagrees with the annual reconciliation report, the PCSA shall submit notification, stating its disagreement, along with supporting documentation to the office of fiscal and monitoring services, bureau of county finance and technical assistance (BCFTA).

(a) The fiscal supervisor assigned to the agency shall review the documentation, and verify the fiscal amount; and

(b) Submit a report of findings to the PCSA within thirty days of receipt of the information.

(6) If the records of ODJFS are found to be in error, ODJFS will correct the error and generate a revised annual reconciliation report within fifteen working days of receipt of the ODJFS fiscal supervisor’s findings. The PCSA shall send any applicable payment within thirty days of receipt of the revised reconciliation report.

(7) If the PCSA’s records are found to be in error, the PCSA shall only request correction of the error if it results in monies returned to the ODJFS. The PCSA shall send applicable payment within fifteen working days of receipt of the ODJFS fiscal supervisor’s findings.

(B) Any excess expenditures identified after statewide reconciliation occurs shall become the responsibility of all PCSAs with excess expenditures. ODJFS will notify each agency of its pro-rata share of excess expenditures in each specific allocation. Coding adjustments will not be available for closed period allocations.

The final exchange of funds for the SFY closeout will occur as follows:

(1) The PCSA shall submit one check for the total of all unreconciled allocations for which the PCSA has been overpaid no later than the thirtieth of November unless the agency disagrees with the annual closeout agreement as described in paragraph (A) of this rule. Separate checks for each allocation are not necessary. Failure by the PCSA to remit payment by the thirtieth of November may result in referral by ODJFS to the office of the attorney general for collection proceedings.

(2) ODJFS will schedule the redistribution of funds to the PCSA for all allocations for which the PCSA was underpaid no later than the fifteenth of December. The redistribution process may be dependent upon the timely receipt of funds by PCSAs with overpayments.

Federally funded sub-grants will be reconciled quarterly throughout the grant availability period and closed during the quarterly close at the end of the grant availability period. ODJFS will enter grant availability dates into CFIS.

(1) At the end of the grant availability period, upon receipt of all final quarterly reports, ODJFS will perform a grant reconciliation and at the discretion of the ODJFS director may redistribute appropriated funds on a grant by grant basis.

(a) For each grant and based on PCSA under-spending, ODJFS will determine on a statewide basis the amount of available funds that may be redistributed. ODJFS will then provide preliminary redistribution amounts to any PCSA that has expenditures in excess of the grant in which available funds have been identified. ODJFS will develop a formula that details the calculation for any grant redistribution.

(b) The results of any statewide distribution will be reflected on the grant reconciliation report. The grant reconciliation report will include:

(i) A list of grants ending;

(ii) The expenditures charged to those grants;

(iii) Whether the grants were overpaid or underpaid;

(iv) A total of all grants for which the PCSA was overpaid;

(v) The total of all grants for which the PCSA was underpaid; and

(vi) The reconciliation of all overpayments and underpayments.

(2) ODJFS will send the grant reconciliation report to the PCSA after the end of the grant period.

(a) The PCSA shall review the grant reconciliation report and notify ODJFS of any discrepancies within fifteen business days of the date of receipt.

(b) Unless the PCSA disputes the grant reconciliation report, it shall be processed as final.

(3) If the PCSA disagrees with the grant reconciliation report, the PCSA shall return the report stating its disagreement, along with supporting documentation to BCFTA.

The ODJFS fiscal supervisor assigned to the PCSA will review the documentation, verify the fiscal amount, and submit a report of findings to the PCSA within thirty days of receipt of the information.

(4) If the records of ODJFS are found to be in error, the ODJFS will correct the error and generate a revised annual reconciliation report within fifteen business days of receipt of the ODJFS fiscal supervisor’s findings. The PCSA shall return any applicable payment within thirty days of receipt of the revised report.

(5) If the PCSA’s records are found to be in error, the PCSA shall only request correction of the error if it results in monies returned to the state. The PCSA shall return the original reconciliation report, closeout agreement form, and applicable payment within fifteen business days of receipt of the ODJFS fiscal supervisor’s findings.

(D) Any excess expenditures identified after a statewide reconciliation occurs shall become the responsibility of all PCSAs with excess expenditures. ODJFS will notify each agency of its pro-rata share of excess expenditures in each specific grant. Coding adjustments will not be available for closed grants. At the end of the grant availability period, upon receipt of all final quarterly reports, ODJFS will perform a grant reconciliation and at the discretion of the ODJFS director may redistribute appropriated funds on a grant by grant basis.

The final exchange of funds for the grant closeout will occur as follows:

(1) The PCSA shall submit one check for the total of all unreconciled grants for which the PCSA has been overpaid unless the agency disagrees with the grant agreement as described in paragraph (C) of this rule. Separate checks for each grant are not necessary. Failure by the PCSA to remit payment as requested may result in referral by ODJFS to the office of the attorney general for collection proceedings.

(2) ODJFS will schedule the redistribution of funds to the PCSA for all grants for which the PCSA was underpaid. The redistribution process may be dependent upon the timely receipt of funds by PCSAs with overpayments.

(E) Prior period coding adjustments

Except for Title XX fund expenditures, which are addressed in paragraph (F) of this rule, 45 C.F.R. 95.7 requires that expenditures be reported within two years after the expense was incurred. Consistent with those regulations, requests for coding adjustments must be submitted to ODJFS one quarter prior to the end of the two-year period to allow ODJFS time to compile federal reports and submit them for federal reimbursement.

(1) PCSAs shall submit coding adjustments to ODJFS through QuIC+ for upload into CFIS no later than seven quarters after the expense was incurred.

(a) The PCSA shall determine how the expenditure was originally reported and submit a coding adjustment to the same grant or state allocation, if it is within the period of availability.

(b) When the grant or state allocation to which the expenditure was originally charged is no longer available, the PCSA shall make the coding adjustment against the current year’s grant or allocation.

(2) Additional federal funding resulting from prior period adjustments shall be available by draw requests or as part of the grant closeout process.

(F) Title XX entitlement funds

Title XX entitlement funds shall be expended within one year. Therefore coding adjustments for Title XX and the portion of shared costs applicable to Title XX on the JFS 02820 “Children Services Monthly Financial Statement” (rev. 3/2004) or JFS 02827 “Public Assistance Fund Certification Sheet” (rev. 11/2000) for combined CDJFS/PCSAs are limited to a one-year retroactive period.

(1) PCSAs shall submit requests for coding adjustments to ODJFS through the QuIC+ for upload into CFIS no later than three quarters after the expense was incurred.

(a) The agency shall determine how the expenditure was originally reported and submit a coding adjustment to the same grant or state allocation, if it is within the period of availability.

(b) When the grant or state allocation to which the expenditure was originally charged is no longer available, the agency shall make the coding adjustment against the current year’s grant or allocation.

(2) Additional federal funding resulting from prior period adjustments shall be available by draw requests or as part of the grant closeout process.

(G) Financial, programmatic, statistical, recipient records, and supporting documents shall be retained by the PCSA 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 the ODJFS office of fiscal and monitoring services and Ohio auditor of state (AOS).

Replaces: Part of 5101:9-7-01

Effective: 08/21/2009

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02, 5101.144, 329.04

5101:9-7-02 Child support enforcement agency (CSEA) financing and cash management.

The following accounting procedures are necessary for local accountability in the allocation of federal and state funds.

(A) Financing.

The total cash payments made by the Ohio department of job and family services (ODJFS) to the CSEA administrative fund are disbursed weekly upon receipt of the CSEA cash draw request for funds. Available funds are limited by the state appropriations and federal grant awards. All payments are issued via electronic funds transfer (EFT) as described in rule 5101:9-7-24 of the Administrative Code.

(B) Cash management.

When a CSEA is funded on a reimbursement basis, program costs are paid by local funds before reimbursement is requested. When funds are drawn in advance, the CSEA shall follow procedures to minimize the time elapsing between the transfer of funds from the state and local disbursement. Disbursements to a CSEA administering federal programs shall cover allowable expenditures consistent with federal and state regulation.

(1) Requests for cash draws may be submitted weekly and are normally processed by ODJFS in six business days. In accordance with the 31 C.F.R. part 205 and 45 C.F.R. parts 74 and 92, cash drawn in advance must be limited to the minimum amount needed for actual, immediate requirements. The CSEA shall have cash management procedures in place to ensure the time elapsing between the receipt of funds and the disbursement of funds does not exceed a ten day average on a monthly basis for all federal funding.

(2) Cash drawn in advance shall be traceable to a level of program expenditures adequate to establish that such funds have not been used in violation of the restrictions and prohibitions of applicable rules and regulations. The accounting systems of the CSEA shall support internal controls necessary to insure federal grants and state funds remain separated on a grant, program, or project basis

(1) At the end of each quarter, ODJFS will calculate the monthly average days’ cash on hand for each CSEA by computing the expenditures on the quarterly state expenditure reconciliation for the CSEA data subset and the cash draw information on the county detail.

(a) For each month of the quarter, ODJFS will calculate excess cash on hand by deducting the total monthly expenditures, as reported on the JFS 02750 “Child Support Administrative Fund Monthly Financial Statement” (rev. 10/2005) from the total amount of cash draws reported for the month;

(b) ODJFS will then calculate the average daily expenditures by dividing the total monthly expenditures by the number of calendar days in the month; and

(c) ODJFS will then calculate the average days’ cash on hand by dividing the excess cash on hand by the average daily expenditures.

(2) ODJFS will forward the results of the average days’ cash on hand calculation to the CSEA for review.

(a) If an event, beyond the reasonable control of the CSEA, results in noncompliance of the cash management requirements, the CSEA shall document the event and provide the documentation to the ODJFS office of fiscal and monitoring services within fifteen business days from the date the CSEA received the calculation.

(b) If circumstances resulting in the noncompliance are caused by internal control deficiencies or operational processes, the CSEA shall document the steps implemented to avoid a reoccurrence and, upon request of ODJFS, provide the documentation to the ODJFS office of fiscal and monitoring services within thirty business days from the date the CSEA received the calculation.

(c) ODJFS may take additional action to ensure the cash management practices of the CSEA are in compliance with paragraph (B)(1) of this rule.

(D) Annual interest calculation and reconciliation.

An interest liability accrues if federal funds are received prior to the day the funds are paid. A CSEA shall calculate and report earned interest annually as a receipt. Earned interest can only be used for the intended program and is held in the local account.

(1) ODJFS will complete the annual interest reconciliation using the “State Treasury Asset Reserve of Ohio” (STAR Ohio) interest rate published on the Ohio treasurer of state website, http://www.ohiotreasurer.org, and send the preliminary information to the CSEA.

(2) Interest on excess cash on hand shall be compounded daily and calculated by the CSEA at the end of the state fiscal year (SFY) using either the average monthly interest rate earned or STAR Ohio.

(3) As part of the annual interest reconciliation the CSEA may take into consideration the months in which the CSEA used local funds for program purposes other than for local match and therefore operated on a reimbursement basis, providing the CSEA requests funds timely as set forth in this rule. When the monthly interest liability is a negative number and the CSEA has documentation identifying the funds used as local funds, the resulting negative number may be used to offset any interest liability from other months during the SFY. The format of the annual reconciliation will include, at a minimum, the following:

(a) The monthly interest liability owed by the CSEA or the monthly offsetting interest liability based upon the CSEA using local funds for program purposes for each applicable federal program allocation; and

(b) The total net interest liability owed by the CSEA or the total net offsetting interest liability based upon the CSEA using local funds for program purposes for each applicable federal program allocation for the SFY.

(4) For each applicable federal program allocation with a total net interest liability, the CSEA shall report the net interest liability as a reduction to expenditures in the subsequent quarterly expenditure report.

The “net interest liability” is defined as a positive number calculated in the annual reconciliation.

(5) For each applicable federal program allocation with a negative total net offsetting interest liability (a negative number calculated in the annual reconciliation), no adjustment to program income will be necessary. ODJFS shall not be liable to the CSEA for any interest liability based upon the CSEA using local funds for program purposes.

(6) The CSEA shall maintain 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.

(E) A cash analysis of the CSEA administrative fund is performed by ODJFS annually to determine the impact of all receipts and disbursements. A cash analysis report is created by ODJFS beginning with the adjusted cash position of the CSEA fund at the beginning of the SFY. New monies deposited in the CSEA fund are considered additions to the CSEA fund. Non-reimbursed expenditures are reductions to the CSEA fund. The final cash analysis report is distributed annually to the county after the SFY is closed.

Replaces: Part of 5101:9-7-02

Effective: 09/03/2009

R.C. 119.032 review dates: 09/01/2014

Promulgated Under: 119.03

Statutory Authority: 3125.25, 5101.02

Rule Amplifies: 3125.25, 5101.02

Prior Effective Dates: 1/1/86 (Emer), 4/1/86, 4/2/86 (Emer), 7/1/86, 4/1/87 (Emer), 6/12/87, 12/1/87, 9/1/89 (Emer), 11/30/89, 4/1/92, 1/1/93, 5/1/93, 7/1/93, 7/8/94, 10/30/94, 11/2/95, 1/1/96, 1/30/96, 4/1/96, 6/23/96, 7/1/96, 10/12/96, 4/1/97, 9/1/98, 2/1/99, 7/15/02, 9/28/02, 3/19/07

5101:9-7-02.1 Child support enforcement agency (CSEA) quarterly reconciliation.

The following accounting procedures are necessary for local accountability in the reconciliation of federal and state funds.

(A) The CSEA shall report the receipt of revenues and disbursements of funds and provide documentation to justify the allocation of costs by the timely submission of the reports contained in this paragraph. Failure by the CSEA to timely submit these reports may result in the withholding of subsequent funding to the county by the Ohio department of job and family services (ODJFS) office of fiscal and monitoring services until the report has been submitted.

(1) The JFS 02712 “Child Support – Random Moment Sample Observation Form” (rev. 3/2009) data for the quarter shall be received by ODJFS as follows:

(a) By the twentieth of September for the June through August time period;

(b) By the twentieth of December for the September through November time period;

(d) By the twentieth of June for the March through May time period.

(2) The JFS 02750 “Child Support Administrative Monthly Financial Statement” (rev. 10/2005) shall be received by ODJFS by the twentieth day of the month following the report month.

(B) Reconciliation.

The administrative fund reconciliation report is prepared quarterly by ODJFS to show the amount of overpayment or underpayment of cash draw from ODJFS to the county CSEA administrative fund. The administrative fund reconciliation is adjusted quarterly by ODJFS as described in paragraph (C) of this rule and paragraphs (A) to (C) of rule 5101:9-7-02.2 of the Administrative Code.

The quarterly CSEA administrative fund reconciliation report is used to offset payments or obligations owed to the state or CSEA, which are then adjusted by ODJFS.

The CSEA is given the opportunity to review reconciliation reports for accuracy. The quarterly CSEA fund reconciliation report is prepared by ODJFS to show the expenses paid out of the CSEA administrative fund. The CSEA is accountable for the CSEA administrative fund as reconciled each quarter and should review the reports and notify ODJFS of any discrepancies. Discrepancies may be reported to ODJFS during the thirty day time period following the issuance of the first preliminary report. First, second, and third quarter discrepancies reported to ODJFS after the issuance of the final reconciliation report shall be adjusted on the subsequent quarter’s reports. Fourth quarter discrepancies shall be reported and adjusted in accordance with the annual closeout procedures in paragraphs (A) to (C) of rule 5101:9-7-02.2 of the Administrative Code.

(1) The first preliminary reconciliation report will be made available by ODJFS:

(a) No later than the fifteenth of November for the July through September quarter;

(b) No later than the fifteenth of February for the October through December quarter;

(d) No later than the fifteenth of August for the April through June quarter.

(2) The second preliminary reconciliation report will be made available by ODJFS:

(a) No later than the thirtieth of November for the July through September quarter;

(b) No later than the twenty-eighth of February for the October through December quarter;

(d) No later than the thirty-first of August for the April through June quarter.

(3) The final reconciliation report will be made available by ODJFS:

(a) No later than the fifteenth of December for the July through September quarter;

(b) No later than the fifteenth of March for the October through December quarter;

(d) No later than the fifteenth of September for the April through June

(D) The quarterly reconciliation review requirement is intended to correct instances where either ODJFS or the CSEA discover errors. Examples of errors include, but are not limited to:

(1) Use of incorrect splits of shared costs;

(2) Use of incorrect allocation information;

(3) Incorrect coding on the JFS 02750; and

(4) Incorrect coding on the JFS 02712.

(E) Quarterly close.

(1) The CSEA fund is reconciled each quarter based on the final reconciliation reports. ODJFS will perform the quarterly close as follows:

(a) The July through September quarter close will occur in December;

(b) The October through December quarter close will occur in March;

(d) The April through June quarter close will occur in September.

(2) During quarterly close, the final quarterly CSEA fund reconciliation report is used to identify the need to adjust funding to the CSEA for over or under expenditure.

(a) If cash draws exceeded expenditures for the quarter being closed, the CSEA is notified to deduct the amount from cash draws requested by the CSEA in the current quarter.

(b) If reported expenditures exceeded cash drawn for the quarter being closed, the CSEA shall assess their current cash status and may request a cash draw if the CSEA has an actual immediate need for the funding.

(F) The CSEA shall maintain 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.

Replaces: Part of 5101:9-7-02

Effective: 09/03/2009

R.C. 119.032 review dates: 09/01/2014

Promulgated Under: 119.03

Statutory Authority: 3125.25, 5101.02

Rule Amplifies: 3125.25, 5101.02

5101:9-7-02.2 Child support enforcement agency (CSEA) annual and grant closeout.

The following accounting procedures are necessary for local accountability in the closeout of state and federal funds.

(A) Annual closeout for state funded allocations.

State funded allocations will be reconciled and closed at the end of the state fiscal year (SFY).

(1) Final – April through June – quarterly expenditure reports are due to the Ohio department of job and family services (ODJFS) and shall be uploaded by the CSEA into the county finance information system (CFIS) by the fifteenth day of September each year in preparation for the annual closeout of state funded allocations.

(2) Upon receipt of all final quarterly reports as outlined in this paragraph, ODJFS will perform a reconciliation for each CSEA and, at the discretion of the ODJFS director, may redistribute appropriated funds on an allocation by allocation basis.

(a) For each appropriated fund, and based on CSEA under-spending, ODJFS will determine on a statewide basis the amount of available funds that maybe redistributed. ODJFS will then provide preliminary redistribution amounts in available funds to any CSEA that has expenditures in excess of the appropriated fund in which available funds have been identified. ODJFS will develop a formula that details the calculation for the available fund redistribution. Preliminary annual reconciliation and redistribution amounts will be forwarded to the CSEA by the thirtieth of September.

(b) A CSEA may move child support ceiling excess amounts to child support incentives or state match by submitting a coding adjustment.

(c) The results of any statewide distribution will be reflected on the annual reconciliation report. The annual reconciliation report will include:

(i) A list of allocations and state-funded allocations issued during the SFY;

(ii) The expenditures charged to those allocations;

(iii) Whether the allocations were overpaid or underpaid;

(iv) A total of all state-funded allocations for which the CSEA was overpaid; and

(v) The total of all state-funded allocations for which the CSEA was underpaid.

(3) The JFS 02717 “Annual Closeout Agreement And Certification Administrative Fund Reconciliation” (rev. 8/2007) will be generated by ODJFS for and sent to the CSEA no later than the fifteenth of October.

(a) The CSEA shall review the annual reconciliation report and return the signed closeout agreement to ODJFS no later than the last business day of October.

(b) The CSEA shall submit a written request for extension no later than ten business days prior to the original due date of the last business day of October. A request for extension must be submitted to the ODJFS fiscal supervisor and must explain the circumstances beyond the control of the CSEA. For good cause, as deemed appropriate by ODJFS, closeout agreements may be submitted no later than November ninth, if written approval from ODJFS is obtained prior to the original due date of the agreement.

(4) If the CSEA agrees with the annual reconciliation report and certifies agreement with the annual closeout amount, the CSEA will return the certification of ODJFS.

(5) If the CSEA disagrees with the annual reconciliation report, the CSEA shall return the certification form stating its disagreement, along with supporting documentation, to the ODJFS, office of fiscal and monitoring services, bureau of county finance and technical assistance (BCFTA).

The ODJFS fiscal supervisor assigned to the CSEA will review the documentation, verify the fiscal amount, and submit a report of findings to the CSEA within thirty business days of receipt of the information.

(6) If the records of ODJFS are found to be in error, ODJFS will correct the error and generate a revised annual reconciliation report and closeout agreement within fifteen business days of receipt of the ODJFS fiscal supervisor’s findings. The CSEA shall return the revised closeout agreement within fifteen business days and any applicable payment within thirty business days of receipt of the revised agreement. The identification of an error in ODJFS records may result in subsequent adjustments to statewide redistribution and ceiling excess coverage.

(7) If the records of a CSEA are found to be in error, the CSEA shall only request correction of the error if it results in monies returned to the state. The CSEA shall return the original reconciliation report and closeout agreement form within fifteen business days of receipt of the ODJFS fiscal supervisor’s findings described in paragraph (A)(5) of this rule. Payment shall be due November thirtieth or within thirty business days from receipt of the ODJFS fiscal supervisor’s findings, whichever is later.

(B) Any excess expenditures identified after statewide reconciliation occurs shall become the responsibility of the CSEA with excess expenditures. Coding adjustments will not be available for closed period allocations.

Except as noted in this paragraph, the final exchange of funds for the SFY closeout will occur as follows:

(1) The CSEA shall submit one check for the total of all allocations for which the CSEA has been overpaid unless the CSEA disagrees with the annual closeout agreement as described in paragraph (A) of this rule. Separate checks for each allocation are not necessary. Failure by the CSEA to remit payment by the due date may result in referral to the office of the attorney general for collection proceedings.

(2) When the JFS 02717 is not received pursuant to paragraph (A)(3) of this rule, the CSEA shall remit payment within thirty calendar days from the date the JFS 02717 is sent to the CSEA.

(3) ODJFS will redistribute funds to the CSEA for all allocations for which the CSEA was underpaid no later than the fifteenth of December. The redistribution process may be dependent upon the timely receipt of funds by counties with overpayments.

Federally funded subgrants will be reconciled quarterly throughout the grant availability period and closed at the end of the grant availability period during the normal quarterly closeout process. ODJFS will enter grant availability dates in CFIS and notify the CSEA of the closeout dates of the individual grants.

(1) At the end of the grant availability period, upon receipt of all final quarterly reports, ODJFS will perform a grant reconciliation and at the discretion of the ODJFS director, may redistribute appropriated funds on a grant by grant basis.

(a) For each grant and based on CSEA under-spending, ODJFS will determine on a statewide basis the amount of available funds that may be redistributed. ODJFS will then provide preliminary redistribution amounts to any CSEA that has expenditures in excess of the grant in which available funds have been identified. ODJFS will develop a formula that details the calculation for the available grant redistribution.

(b) The results of any statewide distribution will be reflected on the grant reconciliation report. The grant reconciliation report will include:

(i) A list of grants ending;

(ii) The expenditures charged to those grants;

(iii) Whether the grants were overpaid or underpaid;

(iv) A total of all grants for which the CSEA was overpaid; and

(v) The total of all grants for which the CSEA was underpaid.

(2) ODJFS will send the grant reconciliation report and closeout agreement to the CSEA after the end of the grant period.

(a) The CSEA shall review the grant reconciliation report and return the signed closeout agreements to ODJFS within fifteen business days of the date of receipt.

(b) If the CSEA fails to submit the closeout agreement by the required time period or submits an incomplete or inadequate report, the grant reconciliation report will be processed as final.

(3) If the CSEA disagrees with the grant reconciliation report, the CSEA shall return the certification form stating its disagreement, along with supporting documentation to the ODJFS office of fiscal and monitoring services, BCFTA.

The ODJFS fiscal supervisor assigned to the CSEA will review the documentation, verify the fiscal amount, and submit a report of findings to ODJFS within thirty calendar days of receipt of the information.

(4) If the records of ODJFS are found to be in error, the ODJFS will correct the error and generate a revised annual reconciliation report and closeout agreement within fifteen business days of receipt of the ODJFS fiscal supervisor’s findings. The CSEA shall return the revised closeout agreement within ten business days, and any applicable payment within thirty business days, of receipt of the revised agreement. The identification of an error in ODJFS records may result in subsequent adjustments to statewide redistribution and ceiling excess coverage.

(5) If the CSEA’s records are found to be in error, the CSEA shall only request correction of the error if it results in monies returned to the state. The CSEA shall return the original reconciliation report, closeout agreement form, and applicable payment within fifteen business days of receipt of the ODJFS fiscal supervisor’s findings.

(D) Any excess expenditures identified after statewide reconciliation occurs shall become the responsibility of all CSEA with excess expenditures. ODJFS will notify each CSEA of its pro-rata share of excess expenditures in each specific grant. Coding adjustments will not be available for closed grants. At the end of the grant availability period, upon receipt of all final quarterly reports, ODJFS will perform a grant reconciliation and, at the discretion of the ODJFS director, may redistribute appropriated funds on a grant by grant basis.

The final exchange of funds for the grant closeout will occur as follows:

(1) The CSEA shall submit one check for the total of all grants for which the CSEA has been overpaid unless the CSEA disagrees with the grant agreement as described in paragraph (C) of this rule. Separate checks for each grant are not necessary. Failure by the CSEA to remit payment as requested may result in referral to the office of the attorney general for collection proceedings.

(2) ODJFS will schedule the redistribution of funds to the CSEA for all grants for which the CSEA was underpaid. The redistribution process may be dependent upon the timely receipt of funds by CSEAs with overpayments.

(E) Prior period coding adjustments.

45 C.F.R. 95.7 requires that expenditures be reported within two years after the expense was incurred. Consistent with those regulations, requests for ODJFS coding adjustments must be submitted to ODJFS one quarter prior to the end of the two-year period to allow ODJFS to compile federal reports and submit for federal reimbursement.

(1) CSEAs shall submit requests for coding adjustments to ODJFS through the quarterly information consolidated plus (QuIC+) for upload into CFIS no later than seven quarters after the expense was incurred.

(a) The CSEA shall determine how the expenditure was originally reported and submit a coding adjustment to the same grant or state allocation, if still within the period of availability.

(b) If the grant or state allocation that the expenditure was charged is no longer available, the CSEA shall make the coding adjustment against the current year’s grant or allocation.

(2) Additional federal funding resulting from prior period adjustments shall be available by draw requests or as part of the annual closeout process.

Replaces: Part of 5101:9-7-02

Effective: 09/03/2009

R.C. 119.032 review dates: 09/01/2014

Promulgated Under: 119.03

Statutory Authority: 3125.25, 5101.02

Rule Amplifies: 3125.25, 5101.02

5101:9-7-03 Public assistance (PA) financing, reconciliation, and closeout.

The following accounting procedures are necessary for maintenance of the financial relationship between local agencies and the Ohio department of job and family services (ODJFS). These procedures are the guidelines for state and local accountability in the allocation and reconciliation of federal and state funds.

(A) The total payments to the public assistance fund are determined quarterly and disbursed weekly to the county department of job and family services (CDJFS), upon receipt of the county cash draw request for funds. Available funds are limited by state appropriations and federal grant awards. All payments are issued via electronic funds transfer (EFT) as described in rule 5101:9-7-24 of the Administrative Code.

(B) The CDJFS shall submit quarterly cash flow forecasts of anticipated expenditures to ODJFS in accordance with rule 5101:9-7-05 of the Administrative Code.

When a CDJFS is funded on a reimbursement basis, program costs shall be paid by local funds before reimbursement is requested. When funds are drawn in advance, the CDJFS shall follow procedures to minimize the time elapsing between the transfer of funds from the state and local disbursement. Disbursements to a CDJFS administering federal programs shall cover allowable expenditures consistent with federal and state regulations.

(1) Requests for cash draws may be submitted weekly and processed by ODJFS in nine working days. In accordance with the cash management improvement act and 45 Code of Federal Regulations (CFR) parts 74 and 92 and transmittal number TANF-ACF-PI-01-02 issued by the United States department of health and human services (DHHS), cash drawn in advance must be limited to the minimum amount needed for actual, immediate requirements. The CDJFS shall have cash management procedures in place to ensure the time elapsing between the receipt of funds and the disbursement of funds does not exceed a ten day average on a monthly basis for all federal and state operating allocations.

(2) Cash drawn in advance shall be traceable to a level of program expenditures adequate to establish that such funds have not been used in violation of the restrictions and prohibitions of applicable statutes. The accounting systems of the CDJFS shall support internal controls necessary to insure federal grants and state funds remain separated on a grant, program, or project basis.

(D) The CDJFS shall report the receipt of revenue, disbursements, or funds and provide documentation to justify the allocation of costs and various funds by the submission of the following reports.

(1) The JFS 02710 “Income Maintenance RMS – Random Moment Sample Observation Form” (rev. 6/2007) data and the JFS 02714 “Social Services Random Moment Sample Observation Form” (rev. 6/2007), JFS 02715 “Child Welfare RMS – Random Moment Sample Observation Form” (rev. 6/2007), or JFS 02716 “Ohio Social Services Random Moment Sample Time Study” (rev. 3/1996) data shall be received by ODJFS as follows:

(a) The twentieth of September for the June through August time period;

(b) The twentieth of December for the September through November time period;

(d) The twentieth of June for the March through May time period.

(2) The JFS 02827 “Monthly Financial Statement – Public Assistance Fund Certification Sheet” (rev.11/2000) shall be received by the twentieth day of the month following the report month.

Failure by the CDJFS to timely submit any report referenced in this paragraph may result in the withholding of subsequent funding to the CDJFS by the ODJFS office of fiscal services until the report has been submitted.

(E) Reconciliation reports

A state expenditure reconciliation report of the PA data subset is prepared quarterly to show a summary of net expenditures and receipts. The county agency is given the opportunity to review the reconciliation reports for accuracy. The report is prepared by ODJFS to show the expenses paid out of the PA fund. The county agency is accountable for the PA fund as reconciled each quarter and should review the reports and notify ODJFS of any discrepancies. Discrepancies shall be reported to ODJFS during the thirty day time period following the issuance of the first preliminary report. First, second, and third quarter discrepancies reported to ODJFS after the issuance of the final reconciliation report shall be adjusted on the subsequent quarters’ reports. Fourth quarter discrepancies shall be reported and adjusted in accordance with the annual closeout procedures in paragraph (L) of this rule.

(1) The preliminary quarterly reconciliation report shall be made available by ODJFS as follows:

(a) The twentieth of October for the July through September quarter;

(b) The fifth of February for the October through December quarter;

(d) The fifth of August for the April through June quarter.

(2) The secondary preliminary quarterly reconciliation report shall be made available by ODJFS as follows:

(a) The thirty-first of October for the July through September quarter;

(b) The twentieth of February for the October through December quarter;

(d) The twentieth of August for the April through June quarter.

(3) The final reconciliation report shall be made available by ODJFS as follows:

(a) The thirtieth of November for the July through September quarter;

(b) The twentieth of March for the October through December quarter;

(d) The twentieth of September for the April through June quarter.

(F) The quarterly PA fund reconciliation review requirement is intended to correct instances where ODJFS or the county agency discover errors, i.e. incorrect splits of shared costs or wrong allocations, incorrect time study codes, and/or JFS 02827 codes and expenditures.

(G) A cash analysis of the CDJFS PA fund is performed by ODJFS each quarter to determine the impact of the receipts and disbursements shown on the JFS 02827. A cash analysis report is created by ODJFS beginning with the adjusted cash position of the PA fund at the beginning of the state fiscal year (SFY). New monies deposited in the PA fund are considered additions to the PA fund. Non-reimbursed expenditures are reductions to the PA fund. The final cash analysis report is distributed annually to the county after the SFY is closed.

(H) Quarterly cash on hand calculation

(1) At the end of each quarter, the ODJFS shall calculate each county’s monthly average days’ cash on hand by computing the expenditures on the quarterly state expenditure reconciliation for the PA data subset and the cash draw information on the county detail for each of the allocations listed in this paragraph, on an individual grant basis, as expenditures and draw amounts appear on the central office reporting (CORe) system over/under report for each of the following allocations:

(a) County child care funding and child care quality allocation as contained in rule 5101:9-6-11 of the Administrative Code;

(b) “Child Care 2” as contained in rule 5101:9-6-11.1 of the Administrative Code;

(c) Federal medicaid administration funding and federal food stamp administration funding as contained in rule 5101:9-6-03 of the Administrative Code;

(d) Federal social services (FSS) allocation as contained in rule 5101:9-6-12 of the Administrative Code;

(e) Food stamp employment and training (FSET) allocation as contained in rule 5101:9-6-09 of the Administrative Code;

(f) Income maintenance (IM) control allocation as contained in rule 5101:9-6-09 of the Administrative Code;

(g) Help me grow (HMG) allocation as contained in rule 5101:9-6-47 of the Administrative Code;

(h) State social services operating (SSO) allocation as contained in rule 5101:9-6-10 of the Administrative Code;

(i) Temporary assistance for needy families (TANF) allocation as contained in rule 5101:9-6-08 of the Administrative Code;

(j) “Title XX TANF Transfer” allocation as contained in rule 5101:9-6-12.1 of the Administrative Code; and

(2) Allocations that are linked as described in paragraph (C) of rule 5101:9-6-03 of the Administrative Code shall be linked for the purposes of calculating the average days’ cash on hand once the primary allocation ceiling has been exceeded.

(3) With the exception of the funds affected by the quarterly SSRMS reconciliation, the average days’ cash on hand shall be calculated for each of the allocations as follows:

(a) For each month of the quarter the CDJFS shall calculate excess cash on hand by deducting the total monthly expenditures, as reported on the JFS 02827 from the total amount of cash draws reported for the month;

(b) The CDJFS shall then calculate the average daily expenditures by dividing the total monthly expenditures by the number of calendar days in the month; and

(c) The CDJFS shall then calculate the average days’ cash on hand by dividing the excess cash on hand from paragraph (H)(3)(a) of this rule by the average daily expenditures in paragraph (H)(3)(b) of this rule.

(4) The average days’ cash on hand calculation for each allocation included in the quarterly SSRMS reconciliation and certification shall average the expenditures over the quarter as follows:

(a) At the end of the quarter ODJFS calculates excess cash on hand by deducting a monthly average of the total quarterly expenditures from the total amount of cash draws reported for the month;

(b) ODJFS then calculates the average daily expenditures by dividing the total monthly expenditures by the number of calendar days in the month; and

(c) ODJFS then calculates the average days’ cash on hand by dividing the excess cash on hand from paragraph (H)(4)(a) of this rule by the average daily expenditures in paragraph

(H)(4)(b) of this rule.

(5) ODJFS shall forward the results of the average days’ cash on hand calculation to the county for review. If an event, beyond the reasonable control of the CDJFS, results in noncompliance of the cash management requirements, the CDJFS shall document the event. If circumstances resulting in the noncompliance are caused by internal control deficiencies or operational processes, the CDJFS shall document the steps implemented to avoid a reoccurrence.

(I) Quarterly close

The quarterly PA fund is reconciled twice a year based on the final reconciliation reports for the first and second SFY quarters. ODJFS shall perform the quarterly close as follows:

(1) The July through September quarter close will occur in December.

(2) The October through December quarter close will occur in March.

(J) During quarterly close, the final quarterly PA fund reconciliation report is used to identify the need to adjust funding to the CDJFS for over or under expenditures.

Closeout adjustments/offsets automatically occur as follows:

(1) If cash draws exceed expenditures for the quarter being closed, the amount of excess cash received is deducted from cash draws requested by the CDJFS in the current quarter.

(2) If expenditures exceeded cash draws for the quarter being closed, the amount of excess expenditures shall be issued through a cash draw to the CDJFS in the current quarter.

(K) Annual interest calculation and reconciliation

An interest liability accrues if federal funds are received prior to the day the funds are paid. A CDJFS shall calculate and report earned interest annually as a receipt. Earned interest can only be used for the intended program and held in the local account.

(1) Interest on excess cash on hand shall be compounded daily and calculated by the CDJFS at the end of the SFY using either the average monthly interest rate earned or the “State Treasury Asset Reserve” (STAR) interest rate published on the Ohio treasurer of state website.

(2) Each CDJFS shall submit an annual interest reconciliation to ODJFS for the SFY no later than the twentieth of October of each year accounting for the interest liabilities. As part of the annual interest reconciliation the CDJFS may take into consideration the months in which the CDJFS used local funds for program purposes other than for local match and therefore operated on a reimbursement basis, providing the CDJFS requests funds timely as set forth in this rule and adheres to cash flow requirements as set forth in rule 5101:9-7-05 of the Administrative Code. When the monthly interest liability as calculated in paragraph (K)(2)(a) of this rule is a negative number and when the CDJFS has documentation identifying the funds used as local funds, the resulting negative number may be used to offset any interest liability from other months during the SFY. The format of the annual reconciliation will include, at a minimum, the following:

(a) The monthly interest liability owed by the CDJFS or the monthly offsetting interest liability based upon the county using local funds for program purposes for each applicable federal program allocation; and

(b) The total net interest liability owed by the CDJFS or the total net offsetting interest liability based upon the county using local funds for program purposes for each applicable federal program allocation for the SFY.

(3) For each applicable federal program allocation with a total net interest liability (a positive number calculated in the annual reconciliation), the CDJFS shall report the net interest liability as a reduction to expenditures on the final July through September quarterly expenditure report.

(4) For each applicable federal program allocation with a negative total net offsetting interest liability (a negative number calculated in the annual reconciliation), no adjustment to program income will be necessary. ODJFS shall not be liable to the CDJFS for any interest liability based upon the CDJFS using local funds for program purposes.

(L) Annual closeout

(1) Final July through September quarterly expenditures corrections are due to ODJFS and shall be uploaded into the statewide automated accounting system by the tenth day of November each year in preparation for the annual closeout.

(2) Upon receipt of all final reports and as outlined in this paragraph, ODJFS shall perform a reconciliation for each CDJFS and at the discretion of the ODJFS director, may redistribute appropriated funds on a grant by grant basis.

(a) Each appropriated fund will be reconciled on an individual CDJFS basis.

(b) For each appropriated fund, and based on CDJFS under-spending, ODJFS shall determine on a statewide basis the amount of available funds that may be redistributed. ODJFS shall develop a formula that details the calculation for the available fund redistribution. ODJFS shall then provide preliminary redistribution amounts in available funds to any county agency that has expenditures in excess of each appropriated fund in which available funds have been identified. Preliminary annual reconciliation and redistribution amounts shall be forwarded to the CDJFS by the tenth of December.

(c) Counties may move TANF ceiling excess amounts to TANF incentives/ earnings from collections of erroneous payments or may move TANF expenditures previously coded to TANF incentives/earnings from collections of erroneous payments to TANF through a certification sent with the preliminary closeout package.

(d) The results of any statewide distribution and recertification shall be reflected on the annual reconciliation report.

(3) The annual reconciliation report and JFS 02717 “Annual Closeout Agreement and Certification Administrative Fund Reconciliation” (rev. 12/2006) shall be generated by ODJFS and sent to the CDJFS no later than the tenth of January.

If the CDJFS agrees with the JFS 02717, the CDJFS shall return the agreement containing the authorized person’s signature to ODJFS no later than the last day of January.

(a) A CDJFS may submit a written request for extension no later than ten days prior to the original due date. Request for extensions shall explain the circumstances beyond the control of the CDJFS that justify an extension. For good cause, as deemed appropriate by ODJFS, the JFS 02717 may be submitted after the original due date, if written approval from ODJFS is obtained prior to the original due date of the agreement. ODJFS shall issue written correspondence that outlines the new date for receiving the required documents.

(b) If the CDJFS fails to submit the JFS 02717 within fourteen days after the original due date, or by the extension date granted by ODJFS, or submits an incomplete or inadequate report, the annual reconciliation agreement shall be processed as final.

(4) If the CDJFS disagrees with the JFS 02717, the CDJFS shall return the agreement by the due date, along with an explanation for their disagreement inclusive of all the supporting documentation that adequately depicts its position to the office of fiscal services, bureau of county finance and technical assistance (BCFTA).

The fiscal supervisor assigned to the CDJFS shall review the documentation, verify the financial amount and submit a report of findings to the BCFTA within thirty days of receipt of the information.

(5) If the ODJFS records are found to be in error, ODJFS shall correct the error and generate a revised JFS 02717 within fifteen business days of receipt of the fiscal supervisor’s findings. The CDJFS shall return the revised JFS 02717 within fifteen business days, and any applicable payment within thirty days, of receipt of the revised agreement. The identification of an error in ODJFS records may result in subsequent adjustment to statewide redistribution and ceiling excess coverage.

(6) Once redistribution has occurred, if the CDJFS records are found to be in error, the CDJFS shall only request correction of the error if it results in monies due back to ODJFS. The CDJFS shall return the original reconciliation report, JFS 02717, and applicable payment within fifteen working days of receipt of the fiscal supervisor’s findings as referenced in paragraph

(L)(4) of this rule.

(M) Any excess expenditures identified in the procedures in paragraph (L) of this rule after annual closeout and redistribution occurs shall become the responsibility of each CDJFS that has remaining excess expenditures. Coding adjustments shall be made to current periods as covered in paragraphs (N) and (O) of this rule and shall not be available for closed period allocations.

The final exchange of funds for the SFY closeout shall occur as follows:

(1) The CDJFS shall submit one check for the total overpayment amount no later than the fifteenth of March unless the county disagrees with the annual closeout amount as described in paragraph (L) of this rule. Separate checks for each allocation are not necessary. Failure by the CDJFS to remit payment by the fifteenth of March may result in referral to the office of the attorney general for collection proceedings.

(2) ODJFS shall redistribute funds to the CDJFS for any underpayment no later than the last business day of March. The redistribution process shall be dependent upon the timely receipt of funds by counties with overpayments.

(N) Prior period coding adjustments

Except for FSS and “Title XX TANF Transfer” expenditures, which are addressed in paragraph

(O) of this rule, 45 Code of Federal Regulations (CFR) part 95.7 requires that expenditures be reported within two years after the expense was incurred. Consistent with those regulations, requests for ODJFS coding adjustments shall be submitted to ODJFS one quarter prior to the end of the two-year period to allow ODJFS time to compile federal reports and submit them for federal reimbursement.

(1) CDJFS shall submit requests for coding adjustments to ODJFS using the JFS 02713 “Request for Retroactive Coding Adjustment” (12/2006), no later than seven quarters after the expense was incurred.

(2) ODJFS shall make appropriate coding adjustments against current state fiscal year. Additional federal funding resulting from prior period adjustments shall be available by draw requests or as part of the annual closeout process.

(O) FSS and “Title XX TANF Transfer” funds shall be expended within one year, therefore, coding adjustments for Title XX entitlement funds and Title XX transfer funds and the portion of shared costs applicable to Title XX entitlement funds and Title XX transfer funds are limited to a one-year retroactive period.

(1) After the CDJFS has submitted the final July through September quarterly expenditure correction, the CDJFS shall submit requests for coding adjustments to ODJFS using the JFS 02713 no later than three quarters after the expense was incurred.

(2) ODJFS shall make appropriate coding adjustments in the current SFY allocations. Additional federal funding resulting from prior period adjustments shall be available by draw requests or as part of the annual closeout process.

(P) ODJFS shall only accept prior period coding adjustments if requested within the timeframes set forth in paragraphs (N) and (O) of this rule. Requests for adjustments not submitted timely shall be returned to the county agency unprocessed.

(Q) Financial, programmatic, statistical, recipient records, and supporting documents shall be retained by the CDJFS for a minimum of three years after the ODJFS acceptance of the final closeout expenditure report, or as otherwise provided by any minimum retention requirements specified by applicable state or federal law. If any litigation, claim, negotiation, audit, or other action involving the records has started before the expiration of the three year period, the records shall be retained until the completion of the action and resolution of all issues that arise from it, or until the end of the regular three year period, whichever is later.

Appendix 1 5101:9-7-03 Public Assistance Agencies Quarterly Reconciliation and Annual Closeout Key Deadlines

See Table at http://www.registerofohio.state.oh.us/pdfs/5101/9/7/5101$9-7-03_FF_N_APP1_20070730_0919.pdf

Effective: 08/24/2007

Promulgated Under: 111.15

Statutory Authority: 111.15

Rule Amplifies: 5101.02

5101:9-7-04 Workforce Investment Act (WIA) area financing, reconciliation, and closeout.

There are accounting procedures necessary for maintenance of the financial relationship between WIA areas and the Ohio department of job and family services (ODJFS). The procedures in this rule are the guidelines for state and local accountability in the allocation and reconciliation of federal and state funds.

(A) Workforce Investment Act (WIA) allocations are awarded annually. Cash draws against allocations are distributed weekly to the WIA area upon receipt of the WIA area cash draw request for funds. Available funds are limited by state appropriations and federal grant awards. The area fiscal agent is notified at the beginning of the state fiscal year (SFY) of the amounts the area is eligible to receive. All payments are issued via electronic funds transfer (EFT) as described in rule 5101:9-7-24 of the Administrative Code.

(B) The WIA area fiscal agent shall submit quarterly cash flow forecasts of anticipated expenditures to ODJFS in accordance with rule 5101:9-7-05 of the Administrative Code.

When a WIA area is funded on a reimbursement basis, program costs shall be paid by local funds before reimbursement is requested. When funds are drawn in advance, the WIA area shall follow procedures to minimize the time elapsing between the transfer of funds from the state and local disbursement. Disbursements to a WIA area administering federal programs shall cover allowable expenditures consistent with federal and state regulations prior to the disbursement of federal program funds.

(1) Requests for cash draws may be submitted weekly and processed by ODJFS in nine working days. In accordance with the Cash Management Improvement Act and 29 C.F.R. 97.20, cash drawn in advance must be limited to the minimum amount needed for actual, immediate requirements. The WIA area shall have cash management procedures in place to ensure the time elapsing between the receipt of funds and the disbursement of funds does not exceed a ten day average on a monthly basis for all federal and state operating allocations.

(2) Cash drawn in advance shall be traceable to a level of program expenditures adequate to establish that such funds have not been used in violation of the restrictions and prohibitions of applicable statutes. The accounting systems of the WIA area shall support internal controls necessary to insure federal grants and state funds remain separated on a grant, program, or project basis.

(D) The WIA area shall report the receipt of revenues and disbursements of funds and provide documentation to justify the allocation of costs and various funds by the submission of the following reports.

(1) The JFS 02711 “Work Force RMS – Random Moment Sample Observation Form” (rev. 6/2007) or, for combined agencies, the JFS 02714 “Social Services RMS – Random Moment Sample Observation Form” (rev. 6/2007), which contain data for the entire quarter and shall be received by ODJFS as follows:

(a) By the twentieth of September for the June through August time period;

(b) By the twentieth of December for the September through November time period;

(d) By the twentieth of June for the March through May time period.

Reconciliation of the “Work Force RMS” reconciliation and certification will be adjusted on a quarterly basis.

(2) The JFS 01992 “Workforce Investment Act (WIA) Fund Certification Sheet Monthly Financial Statement” (rev. 4/2006) shall be received by the twentieth of the month following the report month.

(E) Reconciliation reports

The WIA fund reconciliation report is prepared quarterly to show the amount of overpayment or underpayment of cash drawn from ODJFS to the WIA area fund. The WIA area is accountable for the WIA fund as reconciled each quarter. The WIA fund reconciliation is adjusted twice a year based on final July through September and October through December quarterly reconciliations. The quarterly WIA fund reconciliation report is used to offset payments and/or obligations owed to the state, which are adjusted against weekly cash draws. The quarterly WIA fund reconciliation report is prepared by ODJFS to show the expenses paid out of the WIA fund. The area is accountable for the WIA fund as reconciled each quarter and should review the reports and notify ODJFS of any discrepancies. Discrepancies may be reported to ODJFS during the thirty day time period following the issuance of the first preliminary report. First, second, and third quarter discrepancies reported to ODJFS after the issuance of the final reconciliation report shall be adjusted on the subsequent quarter’s reports. Fourth quarter discrepancies shall be reported and adjustments made in accordance with the annual closeout procedures in paragraph (M) of this rule.

(1) The first preliminary quarterly reconciliation report shall be made available by ODJFS as follows:

(a) On the fifth of November for the July through September quarter;

(b) On the fifth of February for the October through December quarter;

(d) On the fifth of August for the April through June quarter.

(2) The second preliminary quarterly reconciliation report shall be made available by ODJFS as follows:

(a) On the twentieth of November for the July through September quarter;

(b) On the twentieth of February for the October through December quarter;

(d) On the twentieth of August for the April through June quarter.

(3) The final reconciliation report shall be made available by ODJFS as follows:

(a) On the twentieth of December for the July through September quarter;

(b) On the twentieth of March for the October through December quarter;

(d) On the twentieth of September for the April through June quarter.

(F) The reconciliation review requirements are intended to correct instances where ODJFS or the WIA area discovers errors, incorrect splits of shared cost or wrong allocations, incorrect time study codes, and/or incorrect JFS 01992 codes and expenditures.

(G) A cash analysis of the county WIA fund is performed by ODJFS each quarter to determine the impact of the receipts and disbursements shown on the JFS 01992. A cash analysis report is created by ODJFS beginning with the adjusted cash position of the WIA fund at the beginning of the SFY. New monies deposited in the WIA fund are considered additions to the WIA fund. Non-reimbursed expenditures are reductions to the WIA fund. The final cash analysis report is distributed to the area after the October through December quarter as part of the annual closeout package.

(H) Quarterly cash on hand calculation

At the end of each quarter, ODJFS shall calculate each WIA area’s monthly average days’ cash on hand by applying the following formula, using the expenditures on the quarterly state expenditure reconciliation for the WIA data subset and the cash draw information on the detail for each WIA allocation, on an individual grant basis, as expenditures and draw amounts appear on the central office reporting (CORe) system over/under report.

(1) For each month of the quarter, excess cash on hand shall be calculated by deducting the total monthly expenditures, as reported on the JFS 01992, from the total amount of cash draws reported for the month.

(2) The average days’ cash on hand shall be calculated by dividing the total monthly expenditures by the number of calendar days in the month.

(3) The average days’ cash on hand shall then be calculated by dividing the excess cash on hand from the amount calculated in paragraph (H)(1) this rule by the average daily expenditures calculated in paragraph (H)(2) of this rule.

(4) ODJFS shall forward the results of the average days’ cash on hand calculation to the WIA area for review.

If an event, beyond the reasonable control of the WIA area, results in noncompliance with the cash management requirements, the WIA area shall document the event. If circumstances resulting in the noncompliance are caused by internal control deficiencies or operational processes, the WIA area shall document the steps implemented to avoid a reoccurrence.

(I) Quarterly close

The quarterly workforce development (WFD) fund reconciliation is adjusted twice a year based on the final reconciliation reports for the first and second SFY quarters. ODJFS shall perform the quarterly close as follows:

(1) The July through September quarter close will occur in December.

(2) The October through December quarter close will occur in March.

(J) During quarterly close, the final quarterly WFD fund reconciliation report is used to identify the need to adjust funding to the WIA area for over or under expenditures.

Closeout adjustments/offsets automatically occur as follows:

(1) If cash draws exceeded expenditures for the quarter being closed; the amount of excess cash received is deducted from cash draws requested by the WIA area in the current quarter.

(2) If expenditures exceeded cash draws for the quarter being closed; the amount of excess expenditures shall be issued through a cash draw to the WIA area in the current quarter.

(K) Annual interest calculation and reconciliation

An interest liability accrues if federal or state funds are received prior to the day the funds are paid out. A WIA area shall calculate and report earned interest annually. In accordance with Title 20 C.F.R. part 667 WIA section 195 (7) (B) (iii), earned interest on WIA funds shall be reported as program income.

(1) Interest on excess cash on hand shall be compounded daily and calculated by the WIA area at the end of the SFY using either the average monthly interest rate earned or the “State Treasury Asset Reserve” (STAR) interest rate published on the Ohio treasurer of state website.

(2) Each WIA area shall submit an annual interest reconciliation to ODJFS for the SFY no later than the twentieth of September of each year accounting for the interest liabilities. As part of the annual interest reconciliation, the WIA area may take into consideration the months in which the WIA area used local funds for program purposes other than for local match and, therefore, operated on a reimbursement basis, providing the WIA area requests funds timely as set forth in this rule and adheres to cash flow requirements as set forth in rule 5101:9-7-05 of the Administrative Code. When the monthly interest liability as calculated in paragraph

(K)(2)(a) of this rule is a negative number and when the WIA area has documentation identifying the funds used as local funds, the resulting negative number may be used to offset any interest liability from other months during the SFY. The format of the annual reconciliation will include, at a minimum, the following:

(a) The monthly interest liability owed by the WIA area or the monthly offsetting interest liability based upon the WIA area using local funds for program purposes for each applicable state or federal program allocation; and

(b) The total net interest liability owed by the WIA area or the total net offsetting interest liability based upon the WIA area using local funds for program purposes for each applicable state or federal program allocation for the SFY.

(3) For each applicable state or federal program allocation with a total net interest liability (a positive number calculated in the annual reconciliation), the WIA area shall report the net interest liability as program income and submit a revised April through June quarterly expenditure report.

(4) For each applicable state or federal program allocation with a total net offsetting interest liability (a negative number calculated in the annual reconciliation), no adjustment to program income will be necessary. ODJFS shall not be liable to the WIA area for any interest liability based upon the WIA area using local funds for program purposes.

(L) WIA accruals and liquidations of accruals

(1) When a WIA area has accruals at the end of the SFY, those accruals shall be liquidated by the thirtieth of September.

(2) When the WIA area has under reported accruals, ODJFS shall issue an invoice letter to recover the under liquidated amount.

(3) When the WIA area has over liquidated amounts, those amounts are the local obligation and ODJFS shall not reimburse the over liquidated amounts.

(M) Annual closeout

(1) Final quarterly expenditure corrections shall be submitted to ODJFS and uploaded into the automated state central office reporting system by the fifteenth day of September each year.

(2) Upon receipt of all final reports, as outlined in this paragraph, ODJFS shall perform a reconciliation for each WIA area. Each appropriated fund will be reconciled on an individual WIA area basis.

(3) The annual reconciliation and JFS 02717 “Annual Closeout Agreement and Certification Administrative Fund Reconciliation” (rev. 8/2007) shall be generated by ODJFS for each allocation and sent to the workforce development WIA area no later than the fifteenth day of October.

(a) The WIA area shall review the annual reconciliation report and return the JFS 02717 no later than the last working day of October.

(b) The WIA area may submit a written request for extension no later than ten days prior to the original due date of October fifteenth. Request for extensions shall explain the circumstances beyond the control of the WIA area. For good cause, as deemed appropriate by ODJFS, JFS 02717 may be submitted no later than November ninth when written approval from ODJFS is obtained prior to the original due date of the agreement.

(c) If the WIA area fails to submit a signed JFS 02717 within fourteen days after the original due date, by the extension date granted by ODJFS, or submits an incomplete or inadequate report, the annual reconciliation report shall be processed as final.

(4) If the WIA area agrees with the annual reconciliation report and certifies agreement with annual closeout amount, the WIA area shall return the JFS 02717 to ODJFS affirming its agreement.

(5) If the WIA area disagrees with the annual reconciliation report, the WIA area shall return the JFS 02717 form stating the disagreement, along with supporting documentation to the office of fiscal services, bureau of county finance and technical assistance (BCFTA).

The fiscal supervisor assigned to the WIA area shall review the documentation, verify the fiscal amount and submit a report of findings to ODJFS within thirty days of receipt of the information.

(6) If ODJFS records are found to be in error, ODJFS shall correct the error and generate a revised annual reconciliation report and the JFS 02717 within fifteen working days of receipt of the fiscal supervisor’s findings. The WIA area shall return the revised JFS 02717 within the fifteen working days and any applicable payment within fifteen days of receipt of the revised agreement.

(7) If the WIA area records are found to be in error, the WIA area may request correction of the error only if it results in monies due back to ODJFS. The WIA area shall return the original reconciliation report, JFS 02717, and applicable payment within fifteen working days of receipt of the fiscal supervisor’s findings.

(N) Any excess expenditures identified in the procedures in paragraph (M) of this rule are the responsibility of the WIA area.

(1) The final exchange of funds for the SFY closeout will occur as follows:

(a) The WIA area shall submit one check for the total overpayment amount no later than the thirtieth of November unless the WIA area disagrees with the annual closeout amount as described in this paragraph. Separate checks for each allocation are not necessary. Failure by the WIA area to remit payment by the thirtieth of November may result in referral to the office of the attorney general for collection proceedings.

(b) ODJFS shall be scheduled to redistribute funds to the WIA area for any underpayment no later than the fifteenth of December. The redistribution process may be dependent upon the timely receipt of funds by WIA areas with overpayments.

(O) Financial, programmatic, statistical, recipient records, and supporting documents shall be retained by the WIA area for a minimum of three years after ODJFS acceptance of the final closeout expenditure report, or as otherwise provided by any minimum retention requirements specified by applicable state or federal law. If any litigation, claim, negotiation, audit, or other action involving the records has started before the expiration of the three year period, the record shall be retained until the completion of the action and resolution of all issues that arise from it, or until the end of the regular three year period, whichever is later.

Appendix 1 5101:9-7-04 Workforce Investment Act (WIA) area financing, reconciliation, and closeout.

See Table at http://www.registerofohio.state.oh.us/pdfs/5101/9/7/5101$9-7-04_FF_N_APP1_20070821_1557.pdf

Effective: 08/31/2007

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02

5101:9-7-05 Quarterly budget forecast. [Rescinded]

[This rule designated an internal management rule]

Rescinded eff 11-07-08

5101:9-7-06 Reporting county collections.

(A) When a public assistance recipient has received a cash or benefit overpayment for general assistance (GA), disability financial assistance (DFA), temporary assistance for needy families (TANF) or aid to dependent children (ADC), family emergency assistance (FEA) medical, child care, medicaid, food stamps (FS), early learning initiative (ELI), employment retention incentive program (ERI) or prevention, retention and contingency (PRC), the county department of job and family services (CDJFS) shall recover the funds.

(1) The CDJFS shall report cash erroneous payments collections that qualify for earnings on the JFS 02827 “Monthly Financial Statement” (rev. 11/2000) as follows:

(a) DFA:

(i) The CDJFS shall report these DFA cash collections on the JFS 02827;

(ii) At the end of each quarter, the Ohio department of job and family services (ODJFS) multiplies the reported amount by twenty-five per cent; and

(iii) ODJFS issues the calculated amount as an electronic funds transfer (EFT) to the county.

(b) TANF or Ohio works first (OWF), which is defined as a cash benefit issued on or after October 1, 1996:

(i) The CDJFS shall report these TANF or OWF cash collections on the JFS 02827. Other forms of collection, including benefit reductions or state tax offsets found on report “GRP670RB” in “Control-D,” should not be reported on the JFS 02827;

(ii) At the end of each quarter, ODJFS multiplies the reported amounts by twenty-five per cent; and

(iii) At the beginning of the state fiscal year (SFY), ODJFS issues the calculated amount earned in the previous SFY as an allocation in accordance with rule 5101:9-6-29 of the Administrative Code.

(i) The CDJFS shall report these ADC cash collections on the JFS 02827. Other forms of collection, including benefit reductions and tax offsets as found on report “GRP670RB” in “Control-D,” should not be reported on the JFS 02827;

(ii) At the end of each quarter, ODJFS calculates the reported amounts from the JFS 02827 and the “Control-D” report and multiplies that amount by the non-federal share percentage of 39.83 per cent to get the calculated non-federal share amount. The calculated non-federal share amount is then multiplied by fifty per cent; and

(iii) ODJFS issues the amount as an EFT to the county.

(d) Medicaid:

(i) For collections reported on or after July 1, 2004, the CDJFS shall report the collection of erroneous payments as earnings from medicaid collections on the JFS 02827;

(ii) At the end of the quarter, ODJFS calculates the reported amounts and multiplies by the current non-federal share percentage, which changes every federal fiscal year (FFY), effective October first, and then multiplies the product of that calculation by fifty per cent; and

(iii) ODJFS issues the amount as an EFT to the county.

(e) FS:

(i) The CDJFS shall report cash collections of erroneous payments on the JFS 02827. Other forms of collection, including benefit reductions and treasury offset program (TOP) payments found on report “GBV030RB” in “Control-D,” should not be reported on the JFS 02827; and

(ii) At the end of each month, the CDJFS calculates the FS earnings from collections as outlined in rule 5101:4-8-23 of the Administrative Code.

(2) The CDJFS may verify earnings from collections amounts using its own county’s “GRP670RA” report. This is a detail report of all OWF and ADC collections.

(B) The CDJFS shall report the following erroneous payments collections as receipts on the JFS 02827:

(1) Cancellations, collections, refunds, or other GA receipts;

(2) Collections of erroneous payments for FEA medical;

(3) Collections of ADC erroneous payments made prior to October 1, 1987;

(4) Cancellations, collections, refunds, or other child care receipts;

(5) Collections of erroneous payments of ELI funds;

(6) Collections of erroneous payments of ERI funds; and

(7) Collections of PRC.

(C) ODJFS will include the erroneous payment collections, as reported on the JFS 02827, on the over/under report and as part of the quarterly close calculation.

Effective: 08/08/2008

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02

Prior Effective Dates: 8/25/06, 12/13/07

5101:9-7-08 Title IV-E foster care maintenance (FCM) agreements between the Ohio department of job and family services (ODJFS) and county juvenile courts.

(A) The county juvenile court and the board of county commissioners may enter into a subgrant agreement with ODJFS to administer Title IV-E of the Social Security Act, which allows the juvenile court to assume full responsibility for the placement and care of adjudicated unruly and delinquent children. The subgrant agreement enables these courts to receive Title IV-E reimbursement for allowable foster care maintenance (FCM), administration, and training costs as outlined in this rule.

(B) In order to ensure the child’s medicaid eligibility and the juvenile court’s receipt of FCM reimbursement payments, the court that enters into a subgrant agreement shall contract with a public children services agency (PCSA) to conduct claims processing and data entry activity into the family and children services information system (FACSIS) or to the successor statewide automated child welfare information system (SACWIS) when the PCSA begins to use the SACWIS system. The court may contract with a PCSA to perform Title IV-E eligibility determiniations.

(1) Services to be performed by the contracting parties; and,

(2) A specific and discrete rate of compensation that will be paid for the performance of these services on behalf of Title IV-E eligible children, such rate of compensation not being greater than what is also charged for children who are not eligible.

(D) Any income a stand alone PCSA receives from the juvenile court as a result of such a contract shall be reported and coded appropriately on the JFS 02820 “Children Services Monthly Financial Statement”(rev. 03/2004). Income that combined agencies receive from juvenile court shall be reported and coded appropriately on the JFS 02827 “Monthly Financial Statement” (rev. 11/2000).

(E) When a PCSA is contracting with a juvenile court to conduct Title IV-E eligibility determinations, the administrative cost of this activity must be tracked by juvenile court staff via the juvenile court random moment sample (JCRMS) time studies as outlined in rule 5101:9-7-21 of the Administrative Code.

(F) In counties where the juvenile court enters into a Title IV-E subgrant agreement with ODJFS, a single warrant for all FCM payments shall be issued monthly to the county treasurer and shall include the reimbursement to the juvenile court for FCM costs. The PCSA receives a disbursement journal from ODJFS and must use the disbursement journal to sum the amount of the warrant owed to the juvenile court. The PCSA shall then request the county treasurer to transfer the proper amount of funds to the juvenile court for placement and care through a warrant, transfer or other county practice.

Effective: 05/01/2006

Promulgated Under: 111.15

Statutory Authority: 5101.141

Rule Amplifies: 5101.141

5101:9-7-10 Social services block grant quarterly summary.

(A) The social services block grant (SSBG) is a capped entitlement program that provides federal funds used to assist in the delivery of social services directed toward the needs of children and adults.

(B) The purpose of the JFS 04282 “Social Services Block Grant Quarterly Summary of Direct Services Provided and Purchased Services Contracts and Agreements” (rev. 4/2008) is to collect Title XX social services block grant (SSBG) information pursuant to 45 C.F.R. part 96. States are required to report on their expenditures of SSBG funds using a post-expenditure report that collects data on the number of children and adults served and the amount expended for each service delivery category.

(C) Information for the JFS 04282 is entered by the county department of job and family services (CDJFS) and uploaded via the statewide automated reporting system.

(D) The Ohio department of job and family services (ODJFS) completes an annual report from the JFS 04282 as mandated by Section 607 of the Family Support Act of 1988, Public Law 100-485, amended section 2996, subsection 2006(c).

(E) Information for individual adults or children receiving public or private services funded in whole or in part with SSBG funds are reported quarterly on the JFS 04282. Only individual recipient information is reported.

(1) “Public service” is defined as a service provided by any state or local government; any department, agency special purpose district, workforce investment board, or other instrumentality of a state or local government.

(2) “Private service” is defined as a service provided through a written contract between the local county department of job and family services (CDJFS) and private non-profit agencies, private proprietary agencies, or individual vendors.

(F) Services provided by county staff are to be reported in the quarter that the services were provided.

(G) Data provided through purchased service contracts or agreements are reported in the quarter in which the CDJFS determines the services are to be paid.

(H) Reports are submitted to the ODJFS, bureau of research and evaluation, office of research, assessment and accountability (ORAA), no later than forty-five calendar days following the end of the quarter. Reports are to be submitted even if SSBG direct services were not provided or purchased service expenditures were not made during the quarter.

Effective: 05/21/2008

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02

Prior Effective Dates: 2/1/06

5101:9-7-11 Federal tax refund offset program financial reporting and incentives.

(A) The treasury offset program (TOP) allows the Ohio department of job and family services (ODJFS) to collect over-issued food stamp benefits from assistance group adult members currently not participating in the food stamp program. Federal tax return information disclosed for TOP is subject to safeguarding requirements in rule 5101:9-9-25 of the Administrative Code.

(B) A notice is sent to the debtor advising of the department’s intent to offset his/her federal payment. It states that ODJFS intends to refer the claim to the federal department of treasury (DOT) within sixty days of the date of the notice unless acceptable repayment arrangements are made. The county department of job and family services (CDJFS) shall accept voluntary repayments from the debtor in response to the sixty-day notice of intent. Receipt of voluntary TOP repayments must be reported on the JFS 02827 “Monthly Financial Statement” (rev. 11/2000) as described in rule 5101:9-10-29 of the Administrative Code.

(C) The county agency receives reports advising of TOP reversals, cancellations, and offsets from ODJFS. The TOP collection incentive is credited to the county public assistance (PA) fund by ODJFS during reconciliation.

(D) The United States department of treasury charges an administrative fee for each offset collected. This fee will be added to the debt by the United States department of agriculture food and nutrition service and paid by the debtor.

Replaces: 5101:9-10-10

Effective: 10/30/2006

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02, 329.04

Prior Effective Dates: 9/11/95, 5/15/97, 10/4/02

5101:9-7-20 Income maintenance, workforce, social services, and child welfare random moment sample (RMS) time studies.

[This rule designated an internal management rule]

(A) The income maintenance random moment sample (IMRMS), workforce random moment sample (WFRMS), social services random moment sample (SSRMS), and child welfare random moment sample (CWRMS) time studies are designed to measure activity regarding various programs.

Data collected from these time studies are used to calculate allocation statistics used to distribute cost pool expenditures to the appropriate programs. The percentages are used by the Ohio department of job and family services (ODJFS) to distribute administrative funds reported on the monthly financial statements or certification sheets as detailed in rule 5101:9-7-29 of the Administrative Code.

The RMS reporting period offsets the calendar quarter by one month as follows:

(1) First period: December, January, February.

(2) Second period: March, April, May.

(3) Third period: June, July, August.

(4) Fourth period: September, October, November.

(B) For purposes of this rule, “county agency” shall be defined as any county social service agency organizational structure outlined in rule 5101:9-1-16 of the Administrative Code, excluding the child support enforcement agency. The child support RMS is filed as rule 5101:9-7-23 of the Administrative Code.

(1) The income maintenance random moment sample (IMRMS) is designed to identify activities directly related to program functions benefiting one or more IM programs (e.g., medicaid, food stamps, disability assistance). Additionally, social service and workforce investment programs may be tracked on the IMRMS.

(2) The social services random moment sample (SSRMS) is designed to identify activities directly related to program functions benefiting one or more social services programs (e.g., Title IV-E administration and training, Title XIX related to children). Additionally, income maintenance and workforce investment programs may be tracked on the SSRMS.

(3) The workforce random moment sample (WFRMS) is designed to identify activities directly related to program functions benefiting one or more workforce investment programs (e.g., adult, youth, dislocated worker). Only stand alone workforce investment areas with positions engaged directly in related program functions are required to participate in the WFRMS time study.

(4) The child welfare random moment sample (CWRMS) is designed to identify activities directly related to program functions benefiting one or more children’s services programs (e.g., Title IV-E administration and training). Only stand alone public children services agencies are required to participate in the CWRMS time study.

(D) Employees engaged in directly related program functions shall participate in the RMS time studies but cannot participate in more than one type of time study (i.e., IMRMS, SSRMS, CWRMS, or WFRMS).

Categories of positions generally excluded from the time study are:

(1) Administrative.

(2) Supervisory.

If a worker assigned to a supervisory position also provides direct services over fifty per cent of the time, a county agency or stand alone workforce investment area may add that position to the roster. Documentation must be retained by the agency to support the inclusion of the position in the time study, must be signed by the current agency head, and must include a copy of the position description and attest to the following:

(a) The directly related program activities and description of caseload assigned to the position.

(b) The portion of time spent by the position on these program activities.

If the position description includes the information required in this paragraph and is signed by the agency head, the agency is not required to retain separate documentation.

(3) Administrative support.

If a worker assigned to an administrative support position also provides direct services, a county agency or stand alone workforce investment area may add that position to the roster. Documentation must be retained by the agency to support the inclusion of the position in the time study, must be signed by the agency head, and must include a copy of the position description and attest to the directly related program activities performed by the position.

If the position description includes the information required in this paragraph and is signed by the agency head, the agency is not required to retain separate documentation.

(E) The county agency or stand alone workforce investment area must assign a RMS coordinator and alternate coordinator(s) to administer each required time study. Each county agency or stand alone workforce investment area determines how many additional alternates are needed based on the location of the sample population, the sample size, available staff time, and/or other pertinent factors. At least one alternate must be selected to complete the RMS process in the coordinator’s absence.

The responsibilities of the coordinator and alternate(s) include reviewing, revising, and reporting the following information to ODJFS:

(1) Core work hours – the actual agency hours are used. If the county agency or stand alone workforce investment area is using flex time or multiple shifts, report as core work hours the six hour period in which the majority of the staff is scheduled to work.

(2) Core lunch hour – the hour when the majority of employees take lunch.

(3) Position/employee roster – updated to reflect the agency roster as it is expected to exist on the thirtieth day of the second month of the calendar quarter. Positions that are vacant and will not be filled during the reporting quarter are not included.

The position/employee roster includes the following information:

(a) Position number: A unique identifier that does not exceed ten alphanumeric characters for each position to be used in the IMRMS, WFRMS, SSRMS, or CWRMS.

(b) Employee name: The person filling the position.

(c) Position description: The county agency or stand alone workforce investment area has the option of including the classification title or position description.

(d) Location code: If the staff is located in more than one unit or location, the county agency or stand alone workforce investment area has the option of identifying up to twenty different location codes. This allows for easier distribution of the observation forms within the county agency or stand alone workforce investment area.

(F) ODJFS selects the sample for the period by using the sample size, roster and core hours submitted by the RMS coordinator. The selected information is then sent to the county agency or stand alone workforce investment area and includes the designated random moments and the current database listing of all participating positions in its IMRMS, WFRMS, SSRMS, or CWRMS groups. The county agency or workforce investment area uploads the sample into the local RMS software and prints the observation forms.

(G) To assure sampling accuracy and quality control, ODJFS selects four per cent of all IMRMS, WFRMS, SSRMS, and CWRMS samples as a control group. When this occurs, the words “control member” appear to the right of the time and date of the observation moment. The right side of the form contains a space for the observer to write his or her name; the RMS coordinator or alternate serves as the observer. For the control samples, the observer asks the individual assigned to the position which program or activity he or she is working on at the specified moment and for the case number or unique identifier associated with that work and completes the form. The observer and the individual initial the observation form. All documentation requirements in paragraph (L) of this rule are applicable to control samples.

(H) Sample size per period.

(1) IMRMS.

(a) For the ten counties with the largest amount of IM cost pool expenditures:

Two thousand three hundred total observations.

(b) For the seventy-eight other counties: Three hundred fifty-four total observations.

(2) WFRMS.

Three hundred fifty-four total observations.

(3) SSRMS and CWRMS.

(a) For county agencies with one to ten participating positions: Thirty-three observations per worker.

(b) For county agencies with eleven to seventy-four participating positions: Three hundred fifty-four total observations.

Two thousand four hundred total observations.

The county agency conducting the SSRMS or CWRMS may opt to produce more than the minimum observations per position, to a maximum of five thousand total observations. A county agency electing to sample more than the minimum number of observations per period must advise the ODJFS county finance section prior to the random moment sample selection for that period. Once the extra moments are assigned by ODJFS, they must be completed for that period.

(I) The observation form is distributed to selected workers as close to the observation moment as possible, preferably the same day, but no more than twenty-four hours in advance. If the worker assigned to the position cannot be located at a specified moment to complete the observation form, the form is left at his or her assigned work space. The completed form shall be retrieved as soon as possible following his or her return. This procedure is also used when the individual cannot be interrupted at the designated moment.

The comments section does not need to be completed where the selected activity indicates:

(1) Worker was involved in a non-reimbursable activity; non-reimbursable activities would include, but not limited to leave, break, lunch, personal business.

(2) Worker was not scheduled to work.

(3) There is an invalid response.

(J) Absences.

For the purposes of the RMS time study, a position is idle due to an absence when the worker assigned to that position is on paid or unpaid leave but intends to return to work in the future.

(1) If a position currently in a time study is idle due to a short-termed absence when the observation moment occurs, the RMS coordinator or the worker’s supervisor shall mark the observation form with the appropriate codes for “position idle or invalid response.”

(2) If the county agency or stand alone workforce investment area anticipates an absence to last through the majority of the next RMS reporting period, the RMS coordinator shall remove the position from the RMS roster at the earliest opportunity. Once the absent worker has returned to the position, the RMS coordinator shall add the position back on the RMS roster.

(3) If the county agency or stand alone workforce investment area assigns the position’s duties to another worker or supervisor not currently in the time study, that individual shall complete the observation forms generated for the idle position. The RMS coordinator shall make note of the reassignment on the form and initial the form and that worker shall complete the RMS observation generated for the vacant position. If the county agency or stand alone workforce investment area expects an absence to last through the majority of the next RMS observation period, the RMS coordinator shall revise the name associated with the position on the RMS roster at the earliest opportunity. Once the absent worker has returned to the position, the RMS coordinator shall update the name associated with the position on the RMS roster.

(4) If the county agency or stand alone workforce investment area assigns the position’s duties to a worker currently in the time study and the worker is also fulfilling his or her originally assigned duties, the RMS coordinator or the worker’s supervisor shall mark the observation forms for the absent worker’s position with the appropriate codes for “position idle or invalid response.” Under no circumstances may a worker complete observation forms for more than one position.

(5) If the county agency or stand alone workforce investment area assigns the position’s duties to a worker currently in the time study and the worker’s originally assigned duties have been reassigned to another worker, the RMS coordinator shall make note of the reassignments on the RMS observation forms for both positions and initial the forms, and each worker shall complete the RMS observation forms generated for his or her reassigned position. If the county agency or stand alone workforce investment area expects an absence and reassignments to last through the majority of the next RMS observation period, the RMS coordinator shall revise the names associated with the positions on the RMS roster at the earliest opportunity. Once the absent workers have returned to their original positions, the RMS coordinator shall update the names associated with the positions on the RMS roster. Under no circumstances may a worker complete observation forms for more than one position.

Unless the county agency assigns the position’s duties to another worker, observation form documentation or comments are not required by this rule when a position is idle due to an absence. However, county agencies and stand alone workforce investment areas may choose to implement more restrictive requirements for substantiation of observations.

(K) Vacancies.

For the purposes of the RMS time study, a position is idle due to a vacancy when the worker who was assigned to the position has left it and does not intend to return. This includes situations in which a worker is promoted, demoted, or transferred to another position or separates from the county agency or stand alone workforce investment area.

(1) If a position becomes vacant during the period and the position is not reassigned to a worker who is not currently in the time study, the RMS coordinator shall code forms generated for that position as an invalid response.

(2) If a worker not currently in a time study assumes the responsibilities of a vacant position that is on the RMS roster, then the RMS coordinator shall make note of the reassignment on the observation form and that worker shall complete the RMS observations generated for the vacant position.

(3) If a worker currently in a time study leaves one position to assume the responsibilities of a vacant position on the current RMS roster, then that worker shall discontinue completing the RMS observations generated for his or her former position and shall begin to complete the observations assigned to his or her new position. Under no circumstances may a worker complete observation forms for more than one position.

(4) If the county agency or stand alone workforce investment area expects a vacancy to remain unfilled through the majority of the next RMS observation period, the RMS coordinator shall remove the position from the RMS roster at the earliest opportunity. Once the vacancy has been filled, then the RMS coordinator shall add the position back on the RMS roster.

(L) Observation form completion and documentation.

Except as noted in paragraphs (G), (J), and (K) of this rule, the position’s observation form is to be completed by the worker whose name appears on the form. The worker completes the observation form by indicating whether he or she is working on a case and then selecting the program category and the type of activity being performed at the time designated. Only one program and one activity shall be selected.

(1) If the worker is working on a case, a case number or other unique identifier establishing case/client identity must be provided to form an audit trail.

(a) The documentation shall demonstrate that the selected program and activity codes match the work being performed by the assigned position at the time of the observation.

(b) Documentation may include, but is not limited to, a screen print of:

(i) Family and children services information system (FACSIS);

(ii) Statewide automated child welfare information system (SACWIS);

(iii) Client registry information system enhanced (CRIS-E);

(iv) Support enforcement tracking system (SETS); or

(v) CRIS-E/SETS automated interface.

(2) If the worker is not working on a case, then at a minimum, the worker shall write a description of the activity being performed in the comments section of the form. Alternately, the observation may be substantiated by documentation attached to the form.

(3) Neither comments nor documentation is required when the activity marked indicates the worker was on leave, on a break, at lunch, performing a non-reimbursable activity, or if the position is vacant. However, when this rule does not require documentation and comments for an RMS observation, the county agency or stand alone workforce investment area may choose to implement more restrictive requirements for substantiation of observations.

(M) Only the individual who originally completed the observation form shall revise and initial changes to the form. If the worker who originally completed the form has separated from the agency or is on an extended absence, the worker’s former supervisor or the RMS coordinator may complete and initial the change and shall document the reason for the substitution.

(N) The RMS for the reporting period must be submitted to ODJFS no later than the twentieth calendar day of the month following the end of the RMS reporting period (i.e., March, June, September, and December) or the next business day following the twentieth if the twentieth is not a business day.

(O) Financial, programmatic, statistical, recipient records and supporting documents must be retained for a minimum of three years after ODJFS acceptance of the final closeout expenditure report, or as otherwise provided by any minimum retention requirements specified by applicable state or federal law. If any litigation, claim, negotiation, audit or other action involving the records has started before the expiration of the three year period, the records must be retained until the completion of the action and resolution of all issues that arise from it, or until the end of the regular three year period, whichever is later.

(P) ODJFS will maintain a web site with current RMS coding information.

Effective: 02/01/2008

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 329.04, 5101.02

Prior Effective Dates: 1/18/80, 4/1/80, 2/1/84, 12/11/84 (Emer), 3/6/85 (Emer), 4/1/85, 1/1/86 (Emer), 4/1/86, 8/22/86, 1/1/87 (Emer), 4/1/87, 8/6/87, 3/28/88, 6/13/88 (Emer), 7/11/88, 9/1/88, 12/24/88, 6/1/89, 12/30/89, 3/12/90, 5/11/90, 6/4/90, 1/1/91, 5/20/93, 9/30/93, 7/8/94, 10/30/94, 10/15/95, 6/23/96, 6/15/97, 10/4/02, 10/1/03, 12/1/06, 1/6/07, 10/1/07

5101:9-7-21 Title IV-E county juvenile court random moment sample time studies.[Rescinded]

Rescinded eff 6-19-09

5101:9-7-22 Ohio department of job and family services (ODJFS) random moment sample (RMS) review. [Rescinded]

Rescinded eff 7-15-07

5101:9-7-23 Child support random moment sample time study.

[This rule designated an internal management rule]

(A) The child support random moment sample (CSRMS) time study is designed to measure the activity of county child support enforcement agency (CSEA) staff related to child support program activities. Data collected from these time studies are used to calculate allocation statistics used to distribute cost pool expenditures to the child support program. The percentages are used by the Ohio department of job and family services (ODJFS) to distribute administrative funds reported on the JFS 02750 “Child Support Administrative Fund Monthly Financial Statement” (rev. 10/2005), as detailed in rule 5101:9-6-83 of the Administrative Code. The CSRMS reporting period offsets the calendar quarter by one month as follows:

(1) First period: December, January, February.

(2) Second period: March, April, May.

(3) Third period: June, July, August.

(4) Fourth period: September, October, November.

(B) For purposes of this rule, “CSEA” shall be defined as any county CSEA organizational structure outlined in rule 5101:9-1-16 of the Administrative Code. The income maintenance, workforce, social services, and child welfare random moment sample (RMS) time studies are filed as rule 5101:9-7-20 of the Administrative Code.

(C) The CSRMS time study is designed to identify staff activities directly related to program functions benefiting one or more CSEA functions.

(D) Employees engaged in directly related CSEA functions shall participate in the CSRMS time studies, but cannot participate in more than one type of time study (i.e., child support, income maintenance, social services, child welfare, juvenile court, or workforce investment agency random moment sample).

Categories of positions generally excluded from the time study are:

(1) Administrative.

(2) Supervisory.

If a worker assigned to a supervisory position also provides direct services over fifty per cent of the time, the CSEA may add that position to the roster. Documentation must be retained by the CSEA to support the inclusion of the position in the time study, must be signed by the current agency head, and must include a copy of the position description and attest to the following:

(a) The directly related program activities and description of caseload assigned to the position.

(b) The portion of time spent by the position on these program activities.

If the position description includes the information required in this paragraph and is signed by the agency head, the agency is not required to retain separate documentation.

(3) Administrative support.

If a worker assigned to an administrative support position also provides direct services, the CSEA may add that position to the roster. Documentation must be retained by the CSEA to support the inclusion of the position in the time study, must be signed by the agency head, and must include a copy of the position description and attest to the directly related program activities performed by the position.

If the position description includes the information required in this paragraph and is signed by the agency head, the agency is not required to retain separate documentation.

(E) Each CSEA must assign a random moment coordinator and alternate coordinator(s) to administer the CSRMS time study. Each CSEA determines how many additional alternates are needed based on the location of the sample population, the sample size, available staff time, and/or other pertinent factors. At least one alternate must be selected to complete the CSRMS process in the coordinator’s absence. The CSRMS coordinator may also be the coordinator for the random moment time studies detailed in rule 5101:9-7-20 of the Administrative Code.

The responsibilities of the coordinator and alternate(s) include reviewing, revising, and reporting the following information to ODJFS:

(1) Core work hours – the actual CSEA hours are used. If the CSEA is using flex time or multiple shifts, report as core work hours the six-hour period in which the majority of the CSEA staff is scheduled to work.

(2) Core lunch hour – the hour when the majority of the CSEA staff take lunch.

(3) Employee roster – must be updated from the CSEA roster effective the thirtieth day of the second month of the calendar quarter. Positions that are vacant and will not be filled during the reporting quarter are not included.

The employee roster includes the following information:

(a) Position number: a unique identifier that does not exceed ten alphanumeric characters for each position to be used in the CSRMS.

(b) Employee name: the person filling the position.

(d) Location code: If CSEA staff is located in more than one unit or location, the CSEA has the option of identifying up to twenty different location codes. This allows for easier distribution of the observation forms.

(F) ODJFS selects the sample for the period by using the sample size, roster and core hours submitted by the CSRMS coordinator. The selected information is then sent to the CSEA and includes the designated random moments and the current database listing of all participating positions in their CSRMS group. The CSEA uploads the sample into the local CSRMS software and prints the observation forms.

(G) To assure sampling accuracy and quality control, ODJFS selects four per cent of all CSRMS samples as a control group. When this occurs, the words “control member” appear to the right of the time and date of the observation moment. The right side of the form contains a space for the observer to write his or her name; the CSRMS coordinator or alternate serves as the observer. For the control samples, the observer asks the individual assigned to the position which program or activity he or she is working on at the specified moment and for the case number or unique identifier associated with that work. The observer and the individual initial the observation form. All documentation requirements in paragraph (L) of this rule are applicable to control samples.

(H) For each CSEA, the sample size per reporting period is a minimum of three hundred fifty-four total observations.

The CSEA conducting the CSRMS may opt to produce more than the minimum observations per worker, to a maximum of five thousand total observations. A CSEA electing to sample more than the minimum number of observations per period must advise the ODJFS county finance section prior to the random moment sample selection for that period. Once the extra moments are assigned by ODJFS, they must be completed for that period.

(I) The observation form is distributed to selected workers as close to the observation moment as possible, preferably the same day, but no more than twenty-four hours in advance. If the worker assigned to the position cannot be located at a specified moment to complete the observation form, the form is left at his or her assigned work space. The completed form should be retrieved as soon as possible following his or her return. This procedure is also used when the individual cannot be interrupted at the designated moment.

The comments section does not need to be completed where the selected activity indicates:

(1) Worker was involved in a non-reimbursable activity. Non-reimbursable activities include, but are not limited to, leave, break, lunch, and personal business.

(2) Worker was not scheduled to work.

(3) There is an invalid response.

(J) Absences.

For the purposes of the CSRMS time study, a position is idle due to an absence when the worker assigned to that position is on paid or unpaid leave but intends to return to work in the future.

(1) If a CSEA position currently in a time study is idle due to a short-termed absence when the observation moment occurs, the CSRMS coordinator or the worker’s supervisor shall mark the observation form with the appropriate codes for “position idle or invalid response.”

(2) If the CSEA anticipates an absence to last through the majority of the next CSRMS reporting period, the CSRMS coordinator shall remove the position from the CSRMS roster at the earliest opportunity. Once the absent worker has returned to the position, the CSRMS coordinator shall add the position back on the CSRMS roster.

(3) If the CSEA assigns the position’s duties to another worker or supervisor not currently in the time study, that individual shall complete the observation forms generated for the idle position. The CSRMS coordinator shall make note of the reassignment on the form and initial the form and that worker shall complete the CSRMS observation generated for the vacant position. If the CSEA expects an absence to last through the majority of the next CSRMS observation period, the CSRMS coordinator shall revise the name associated with the position on the CSRMS roster at the earliest opportunity. Once the absent worker has returned to the position, the CSRMS coordinator shall update the name associated with the position on the CSRMS roster.

(4) If the CSEA assigns the position’s duties to a worker currently in the time study and the worker is also fulfilling his or her originally assigned duties, the CSRMS coordinator or the worker’s supervisor shall mark the observation forms for the absent worker’s position with the appropriate codes for “position idle or invalid response.” Under no circumstances may a worker complete observation forms for more than one position.

(5) If the CSEA assigns the position’s duties to a worker currently in the time study and the worker’s originally assigned duties have been reassigned to another worker, the CSRMS coordinator shall make note of the reassignments on the CSRMS observation forms for both positions and initial the forms, and each worker shall complete the CSRMS observation forms generated for his or her reassigned position. If the CSEA expects an absence and reassignments to last through the majority of the next CSRMS observation period, the CSRMS coordinator shall revise the names associated with the positions on the CSRMS roster at the earliest opportunity. Once the absent workers have returned to their original positions, the CSRMS coordinator shall update the names associated with the positions on the CSRMS roster. Under no circumstances may a worker complete observation forms for more than one position.

Unless the county agency assigns the position’s duties to another worker, observation form documentation or comments are not required by this rule when a position is idle due to an absence. However, a CSEA may choose to implement more restrictive requirements for substantiation of observations.

(K) Vacancies.

For the purposes of the CRMS time study, a position is idle due to a vacancy when the worker who was assigned to the position has left it and does not intend to return. This includes situations in which a worker is promoted, demoted, transferred to another position or separates from the agency.

(1) If a position becomes vacant during the period and the position is not reassigned to a worker who is not currently in the time study, the CSRMS coordinator shall code forms generated for that position as an invalid response.

(2) If a worker not currently in a time study assumes the responsibilities of a vacant position that is on the CSRMS roster, then the CSRMS coordinator shall make note of the reassignment on the observation form and that worker shall complete the CSRMS observations generated for the vacant position.

(3) If a worker currently in a time study leaves one position to assume the responsibilities of a vacant position on the current CSRMS roster, then that worker shall discontinue completing the CSRMS observations generated for his or her former position and shall begin to complete the observations assigned to his or her new position. Under no circumstances may a worker complete observation forms for more than one position.

(4) If the CSEA expects a vacancy to remain unfilled through the majority of the next CSRMS observation period, the CSRMS coordinator should remove the position from the CSRMS roster at the earliest opportunity. Once the vacancy has been filled, then the CSRMS coordinator shall add the position back on the CSRMS roster.

(L) Observation form completion and documentation.

(1) If the worker is working on a case, a case number or other unique identifier establishing case/client identity must be included on the form, and documentation supporting the selected program and activity codes must be available to provide an audit trail.

(a) The documentation shall demonstrate that the selected program and activity codes match the work being performed by the assigned position at the time of the observation.

(b) Documentation may include, but is not limited to, a screen print of:

(i) Family and children services information system (FACSIS);

(ii) Statewide automated child welfare information system (SACWIS);

(iii) Client registry information system enhanced (CRIS-E);

(iv) Support enforcement tracking system (SETS); or

(v) CRIS-E/SETS automated interface.

(3) Neither comments nor documentation is required when the activity marked indicates the worker was on leave, on a break, at lunch, or performing a non-reimbursable activity or if the position is vacant. However, when this rule does not require documentation and comments for an CSRMS observation, the CSEA may choose to implement more restrictive requirements for substantiation of observations.

(M) Only the individual who originally completed the observation form shall revise and initial changes to the form. If the worker who originally completed the form has separated from the agency or is on an extended absence, the worker’s former supervisor or the CSRMS coordinator may complete and initial the change and shall document the reason for the substitution.

(N) The CSRMS for the reporting period must be submitted to ODJFS no later than the twentieth calendar day of the month following the end of the CSRMS reporting period (i.e., March, June, September, and December) or the next business day following the twentieth if the twentieth is not a business day.

(O) Financial, programmatic, statistical, recipient records and supporting documents must be retained for a minimum of three years after the ODJFS acceptance of the final closeout expenditure report, or as otherwise provided by any minimum retention requirements specified by applicable state or federal law. If any litigation, claim, negotiation, audit or other action involving the records has started before the expiration of the three-year period, the records must be retained until the completion of the action and resolution of all issues that arise from it, or until the end of the regular three-year period, whichever is later.

(P) The ODJFS will maintain a web site with current CSRMS coding information.

Effective: 04/11/2008

R.C. 119.032 review dates: 01/23/2008 and 04/01/2013

Promulgated Under: 119.03

Statutory Authority: 3125.25

Rule Amplifies: 3125.25

Prior Effective Dates: 12/1/87, 6/10/88, 9/1/88, 6/9/89, 9/1/89, 6/1/90, 4/1/92, 1/1/93, 7/1/93, 6/21/96, 7/1/96, 1/1/98, 9/1/98, 2/1/99, 3/19/07

5101:9-7-24 Electronic funds transfer (EFT).

(A) EFT is a direct deposit payment system which transfers funds electronically to individual bank accounts in participating financial institutions. The Ohio department of job and family services (ODJFS) requires EFT for all payments and reimbursements to a county agency. EFT allows ODJFS to manage cash more efficiently in compliance with the federal “Cash Management Improvement Act” (CMIA) of 1993. All counties must use the auditor of state form AUD-8361 “Authorization Agreement for Automatic Deposit of State Warrants” when enrolling or making changes to an EFT account.

(B) A board of county commissioners may adopt a resolution requiring the county department of job and family services (CDJFS) to establish an EFT system for the distribution of Ohio works first (OWF), and/or disability financial assistance (DFA) benefits.

(C) The CDJFS may use EFT to transfer regular first-of-the-month payments directly to the bank accounts of participating OWF and/or DFA recipients from the county disbursal account. These recipients will not receive paper warrants for their OWF or DFA payments. However, the usual paper warrants will continue to be issued for auxiliary and supplemental payments.

(D) When the board of county commissioners adopts a resolution for mandatory EFT of OWF and/or DFA payments, the CDJFS shall pay all charges imposed by the financial institution to establish and maintain its recipient accounts. Under voluntary EFT, the CDJFS is not required to pay the charges imposed by a financial institution. The charges incurred by the CDJFS for both mandatory and voluntary EFT are nonreimbursable. The CDJFS shall determine the type of account to be used for EFT and shall negotiate with financial institutions regarding service charges for recipient accounts.

(E) When the board of county commissioners adopts a resolution requiring EFT of OWF or DFA payments, the CDJFS must obtain the JFS 07357 “Grant Payment Authorization – Mandatory” (rev. 10/1997) form for each recipient effected within one hundred eighty days from the date of the resolution. The county shall bear the full cost of each replacement warrant issued to these recipients until the CDJFS has obtained the appropriate authorization forms from the recipient to establish EFT. The CDJFS shall not be reimbursed for any part of these costs.

Effective: 10/30/2006

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02, 329.03, 329.04

Prior Effective Dates: 01/01/97, 10/4/02

5101:9-7-29 Ohio department of job and family services (ODJFS) supervised county agency financial reports.

(A) The purpose of the JFS 02820 “Children Services Monthly Financial Statement” (rev. 6/2004) is to report children services expenditures for reimbursement and receipt of revenues and disbursements from the children services fund. Expenditures for the Title IV-A, Title IV-E, Title IV-B, state child protection allocation (SCPA), independent living initiative, post adoption special service subsidies (PASSS), and some TANF programs, as well as child welfare Title XX activities are reported on the JFS 02820.

(1) Stand alone public children services agencies (PCSAs) shall report social services administrative costs and applicable county wide indirect costs on the JFS 02820. Combined agencies (CDJFS/PCSAs) shall report social services administrative costs and applicable shared costs on the JFS 02827 “Monthly Financial Statement” (rev. 11/2000) and not the JFS 02820.

(2) The JFS 02820 is used by ODJFS to identify expenditures eligible for reimbursement. It also forms the basis for establishing charges to applicable allocations and the reconciliation of these charges/expenditures to advances.

(3) Completion of the JFS 02820 is a cooperative effort between the county auditor and the PCSAs. The county auditor shall certify that the reported transactions and cash balance of the report agree with the records of the auditor’s office. The PCSA director shall certify the accuracy and amount of disbursements on the JFS 02820.

(4) The PCSA is provided with an option to delay obtaining the county auditor’s certification of the JFS 02820 if the delayed certification permits the PCSA to submit its JFS 02820 by the deadline. If the PCSA exercises this option, it shall:

(a) Obtain county auditor certification subsequent to submission of the JFS 02820 to the department and retain the certified copy on file in agency records until the ODJFS conducted annual audit of the PCSA has been finalized.

(b) Notify the department in writing of any differences between the JFS 02820 as submitted to the department and the later version certified by the county auditor within fifteen days of PCSA receipt of the auditor’s version. The written notice shall identify in detail all revised, added, or deleted expenditures by amount and by program and classification codes.

(5) The JFS 02820 shall be submitted to ODJFS by the twentieth of the month following the expenditure month.

(B) The purpose of the JFS 02827 “Monthly Financial Statement” is to report the receipt of revenues and disbursement of funds from the public assistance fund.

(1) The JFS 02827 is used by ODJFS to identify expenditures eligible for reimbursement. It also forms the basis for establishing charges applicable to allocations, for reconciling advances with expenditures, and for reporting expenditures to the federal government each quarter.

(2) Completion of the JFS 02827 is a cooperative effort between the county auditor and the CDJFS. The county auditor shall certify that the reported transactions and cash balance of the report agree with the records of the auditor’s office. The CDJFS director shall certify the accuracy and amount of disbursements on the JFS 02827.

(3) The CDJFS is provided with an option to delay obtaining the county auditor’s certification of the JFS 02827 if the delayed certification permits the CDJFS to submit its JFS 02827 by the deadline. If the CDJFS exercises this option, it shall:

(a) Obtain county auditor certification subsequent to submission of the JFS 02827 to the department and retain the certified copy on file in agency records until the ODJFS conducted annual audit of the CDJFS has been finalized.

(b) Notify the department in writing of any differences between the JFS 02827 as submitted to the department and the later version certified by the county auditor within fifteen days of CDJFS receipt of the auditor’s version. The written notice shall identify in detail all revised, added, or deleted expenditures by amount and by program and classification codes.

(4) The JFS 02827 shall be submitted to ODJFS no later than the twentieth day of the month following the expenditure month. Failure to make timely submission of the JFS 02827 will cause the county advance to be delayed.

(C) The DHS 2830 “Grants and Training Center Billings Side Schedule Report” (4/97) will no longer be submitted with the appropriate financial statement each month.

(1) The CDJFS shall report the amount of administrative costs billed to grantors for income maintenance (IM) or social services federal grants and for adult services regional training centers using the JFS 02827. Combined CDJFS/PCSAs shall also report the amount of administrative costs received from grantors for special children services federal grants and for children services regional training centers. Stand alone PCSAs shall report the amount of administrative costs received from the CDJFS for contracted Title XX activity, grantors for special children services federal grants, and for children services regional training centers using the JFS 02820.

(2) The total amount received is adjusted against the IM combined or social services administrative cost pool as applicable. Reimbursement received for reported billings shall be reported using the appropriate receipt code and is treated as income.

(D) The purpose of the JFS 01992 “Workforce Investment (WIA) Fund Certification Sheet”

(rev. 4/2006) is to report WIA fund revenues and disbursements and the WIA area expenditures and obligations.

(1) The JFS 01992 is used by ODJFS to identify expenditures eligible for reimbursement. It also forms the basis for establishing charges applicable to allocations, for reconciling advances with expenditures, and for reporting expenditures to the federal government each quarter.

(2) Completion of the JFS 01992 is the responsibility of the area fiscal director or the WIA area board designee. The fiscal agent shall certify that the reported transactions and cash balance of the report agree and are accurate. The area fiscal agent or the area board designee shall certify the accuracy and amount of disbursements on the JFS 01992.

(3) The JFS 01992 shall be submitted to ODJFS no later than the twentieth of the month following the expenditure month. Failure to make timely submission will cause the county advance to be delayed.

(E) The purpose of the JFS 02750 “Child Support Administrative Fund Monthly Financial Statement” (rev. 10/2005) is to report the child support enforcement agency (CSEA) expenditures for reimbursement and receipt of revenues and disbursements from the child support administrative fund.

(1) Stand alone CSEAs shall report social services administrative costs and applicable county wide indirect costs on the JFS 02750. Combined agencies (CDJFS/CSEAs) shall report applicable shared costs on the JFS 02827 “Monthly Financial Statement” and not the JFS 02750. The CSEA portion of the shared costs will be transferred to the child support cost pool by the statewide reporting system.

(2) The JFS 02750 is used by ODJFS to identify expenditures eligible for reimbursement. It also forms the basis for establishing charges to applicable allocations, for reconciling advances with expenditures, and for reporting expenditures to the federal government each quarter.

(3) Completion of the JFS 02750 is a cooperative effort between the county auditor and the CSEA. The county auditor must certify that the reported transactions and cash balance of the report agree with the records of the auditor’s office. The CSEA director shall certify the accuracy and amount of disbursements on the JFS 02750.

(4) The CSEA is provided with an option to delay obtaining the county auditor’s certification of the JFS 2750 if the delayed certification permits the CSEA to submit its JFS 02750 by the deadline. If the CSEA exercises this option, it shall:

(a) Obtain county auditor certification subsequent to submission of the JFS 02750 to the department and retain the certified copy on file in agency records until the ODJFS conducted annual audit of the CSEA has been finalized.

(b) Notify the department in writing of any differences between the JFS 02750 as submitted to the department and the later version certified by the county auditor within fifteen days of CSEA receipt of the auditor’s version. The written notice shall identify in detail all revised, added, or deleted expenditures by amount and by program and classification codes.

(5) The JFS 02750 shall be submitted to ODJFS no later than the twentieth day of the month following the expenditure month. Failure to make timely submission of the JFS 02750 will cause the county advance to be delayed.

Replaces: 5101:9-10-29

Effective: 02/12/2007

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 329.04, 5101.02

Prior Effective Dates: 1/1/86 (Emer.), 4/1/86, 4/2/86 (Emer.), 7/1/86, 4/1/87 (Emer.), 6/12/87, 5/1/93, 7/8/94, 10/30/94, 6/23/96, 10/12/96, 4/1/97, 9/28/02

5101:9-7-30 Return of funds to ODJFS the Ohio department of job and family services (ODJFS).

All revenues received by ODJFS must be properly accounted for and recorded to permit the preparation of reliable financial and statistical reports and to maintain accountability over the state’s resources. All outside parties, including state and county agencies, are required to return payments in the form of cash, cashiers check, certified check, personal check or money order to ODJFS. Checks are made payable to the treasurer of state, state of Ohio (ODJFS).

(A) Repayments of cash, checks, and money orders must be returned to ODJFS.

(B) Warrants that are no longer valid must be marked or stamped “cancelled” on the face of the warrant.

Effective: 10/30/2006

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02, 329.04

Prior Effective Dates: 11/26/92, 10/4/93, 3/18/94, 5/18/95, 2/1/98, 10/4/02

5101:9-7-50 Federal financial participation (FFP) and the nonfederal matching share.

(A) Administration of the various family services programs is the joint financial responsibility of federal, state, and local governments. The percentage of FFP varies by program and is subject to change each federal fiscal year. State and local funds, known as the nonfederal share, must be used to supply the difference between the percentage of FFP and one hundred per cent. When there is no FFP requirement, the state and county must supply the total funds. When there are no state funds involved, the county must supply the entire nonfederal share.

(B) The percentage of participation at the federal and state level is applicable only to allowable costs, up to the maximum amount of funds available. Nonallowable costs or nonreimbursable costs are not eligible for federal and/or state participation. These costs must be met through one hundred per cent countylocal funds.

(C) FFP is available to the county departments of job and family services (CDJFS), public children services agencies (PCSA), workforce development agencies, and child support enforcement agencies (CSEA) for allowable/reimbursable costs. Paragraphs (D) to (I) of this rule contain matching funds requirements for the nonfederal share that must be followed in order to receive FFP if from sources other than state or county funds.

(D) Funds donated from public sources may be considered the nonfederal share in claiming FFP when the funds meet the following conditions.:

(1) Funds must be:

(a) Appropriated directly to the local agency, or

(b) Transferred from another public agency to the local agency and under its administrative control, or

(2) Funds must not be used to match other federal funds; and

(3) Funds must not be federal funds, except those authorized by federal law to be used to match other federal funds.

(E) Child support public matching funds requirements are contained in rule 5101:12-1-50 of the Administrative Code.

(F) When a public entity wishes to contribute funds to a program, these donated public funds need not meet the requirements of paragraph (D)(1)(a) or (D)(1)(b) of this rule if the local family service agency or workforce development area, and provider agency enters into a written agreement with the provider agency. This written agreement is known as a memorandum of understanding (MOU). The MOU must contain the following terms:

(1) In lieu of transfer of funds, the provider agency will identify the specific amount of funds that the CDJFS may use as the nonfederal share of program expenditures;

(2) The funds that the provider agency identifies for use as the nonfederal share of program expenditures are for services and activities that are not otherwise available on a nonreimbursable basis;

(3) The CDJFS has the authority to determine the specific activities and services for which these funds will be used; and

(4) State or local funds identified for this purpose may not be used to match other federal funds.

(G) Funds donated from private sources may be considered the nonfederal share in claiming FFP when the funds meet the following three conditions:

(1) Funds must be transferred to the local agency and under its administrative control;

(2) Funds must be donated without any restriction which would require their use for particular individuals or at particular facilities or institutions; and

(3) Funds must not revert back to the donor’s facility or use.

(H) A provider-related donation is eligible to receive FFP as long as the donation is not returned to the individual provider or related entity and:

(1) The amount of the payment received does not correlate to either the amount of the donation or to the difference between the amount of the donation and the amount of FFP received;

(2) No portion of the payment made under medicaid to the donor or any related entity varies based only on the amount of the total donation received; and

(3) The county agency receiving the donation does not provide for any payment, offset, or waiver that guarantees the return of any portion of the donation to the provider.

(I) Provider-related donations to the county agency must not exceed the following limitations:

(1) A donation from an individual provider must not exceed five thousand dollars per year; and

(2) A donation from any health care organization entity must not exceed fifty thousand dollars per year.

Effective: 10/30/2006

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02

Prior Effective Dates: 9/28/02

5101:9-7-80 Statewide automated child welfare information system (SACWIS) subsidy funding reimbursement.

(A) The Ohio department of job and family services (ODJFS) has established guidelines for reimbursement of county costs related to the statewide automated child welfare information system (SACWIS).The current SACWIS advanced planning document (APD) contains six hundred fifty thousand dollars in state fiscal year (SFY) 2006 for this effort. Funding, per SFY, for this reimbursement will be:

(1) Fifty per cent federal financial participation; and

(2) Fifty per cent non-federal funding.

(B) Travel costs incurred by county public children services agencies (PCSA) staff to attend meetings and trainings, and to participate on teams relative to SACWIS design, development, conversion, and testing are reimbursable at one hundred per cent of the cost incurred by the PCSA. To be eligible for reimbursement:

(1) The cost must have been reimbursed to the staff who incurred the cost or were directly paid by the PCSA on behalf of PCSA staff;

(2) The cost must not be at a rate higher than the current PCSA travel cost policy for its staff; and

(3) Qualifying costs are to be reported in the aggregate on the JFS 02820 “Children Services Monthly Financial Statement” or the JFS 02827 “Monthly Financial Statement”.

(C) Contract costs incurred by a PCSA to implement SACWIS are subject to prior approval by the office for children and families (OCF) and the office of management information services (MIS) and will be reimbursed at fifty per cent of such contract costs incurred. The OCF’s and the MIS’s prior approval will be provided on a case-by-case basis.

(1) To be eligible for reimbursement of any contract costs associated with SACWIS conversion and implementation, the PCSA must provide ODJFS with:

(a) A written request for approval which details the activities the PCSA will be engaged in to implement SACWIS;

(b) An estimated cost for each activity noted; and

(2) ODJFS will not grant retroactive approval. If approved by ODJFS, the PCSA may execute contracts for performance associated with the implementation of work approved in accordance with the following:

(a) All such contracts for performance of work approved must adhere to state/county procurement policies;

(b) Costs claimed must be limited to the provable incremental cost increase the PCSA will incur over its existing costs that flow from its existing operations and business structuring;

(c) Costs incurred for the performance of work, pursuant to ODJFS’ approval, are to be reported in the aggregate on the JFS 02820 or the JFS 02827; and

(d) Written documentation of prior approval must be provided from ODJFS to the agency before engaging in the activity(s) noted.

(D) Contract costs incurred by a PCSA associated with the extension of the functionality of existing PCSA system applications into statewide SACWIS will be subject to prior approval and will be reimbursed at fifty per cent of such contract costs incurred in accordance with the following:

(1) ODJFS approval to extend the functionality of an existing PCSA application to SACWIS will be provided on a case-by-case basis;

(2) To be eligible for reimbursement of the cost associated with the extension of functionality of an existing PCSA application, the PCSA must provide ODJFS with a written proposal to include the following:

(a) A description of the existing functionality the PCSA wishes to extend into SACWIS;

(b) An estimated cost, the PCSA would incur, to extend the functionality into SACWIS;

(c) A statement of the business case as to why extension of the functionality into SACWIS will improve practice and/or create efficiencies; and

(d) A projected time line indicating activities and timeframes necessary to extend the functionality into SACWIS.

(3) ODJFS will not grant retroactive approval of any proposal;

(4) Costs claimed must be limited to the provable incremental cost increase the PCSA will incur over its existing costs that flow from its existing operations and business structure;

(5) If approved by ODJFS, the PCSA may execute contracts for performance of the approved work. All such contracts must adhere to state and county procurement policies; and

(6) Costs incurred pursuant to ODJFS approval are to be reported in the aggregate on the JFS 02820 or the JFS 02827.

(E) PCSA SACWIS costs that will not be wholly or partially reimbursed by ODJFS include all of the following:

(1) PCSA payroll costs beyond that obtained from the existing random moment sample (RMS) and cost pool process; and

(2) Normal and necessary costs related to paragraph (C) and (D) of this rule.

Effective: 05/01/2006

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02