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

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

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) The 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) .

(B) The PCSA shall use the JFS 02820 ” Childrens Services Quarterly Financial Statement” as described in rule 5101:9-7-29 of the Administrative Code to reportquarterly 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 PCSA shall establish agreements with the county department of job and family services (CDJFS) for the cash transfer of eligible 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).

Effective: 12/18/2011

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, 8/21/09, 11/4/10

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

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

(A) Quarter-end reporting

(1) The PCSA is accountable for the children services fund as reconciled each quarter and should review reports and make adjustments and/or corrections prior to the upload of the financial data for the last month of the quarter. The PCSA has access to system reporting throughout the quarter in order to make ongoing adjustments/corrections.

(2) The Ohio department of job and family services (ODJFS) provides the PCSA with a preliminary over/under report based on financial data submitted in accordance with rule 5101:9-7-29 of the Administrative Code.

(a) Each quarter’s over/under report is cumulative over the lifetime of the funding source.

(b) The PCSA is given five business days after receipt of the ODJFS issued preliminary report to review the report for accuracy.

(3) No later than five business days after receipt of the preliminary report, the PCSA may submit final adjustments and/or revisions for upload into the county finance information system (CFIS).

(a) Once the five-day review period is complete, ODJFS will eliminate reporting access to CFIS in order to reconcile the quarter.

(b) The PCSA shall make any changes that arise after the five-day review period to open grants in the current quarter.

(B) Final quarter-end reports

ODJFS will notify the PCSA when the final quarterly over/under report is available for viewing. The PCSA shall review the reports for accuracy and immediately notify ODJFS of any discrepancies. Any corrections and/or adjustments will be made in the current quarter.

(1) The state child protective allocation (SCPA) and Fiesel allocation are reconciled at the end of their period of availability. The period of availability includes the funding period and the liquidation period.

(2) The final quarterly over/under report is used to identify quarterly reimbursement amounts for allowable claims against federally funded subgrants. ODJFS will forward the quarterly reimbursements to the PCSA by electronic funds transfer (EFT).

(D) The PCSA shall retain reconciliation documentation in accordance with the records retention requirements in rule 5101:9-9-21 of the Administrative Code. This documentation may be subject to inspection, monitoring, and audit by ODJFS and the Ohio auditor of state.

Replaces: 5101:9-7-01.1, 5101:9-7-01.2

Effective: 07/01/2011

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02, 5101.144, 329.04

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

Effective: 07/01/2011

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 for all federal funding.

(2) Cash drawn 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 each CSEA’s average days’ cash on hand for all federal funding on an individual grant basis, based on expenditures and cash draws reported on the county finance information system (CFIS) over/under report. Expenditures on the CFIS over/under report reflect information as reported on the JFS 02750 “Child Support Administrative Fund Monthly Financial Statement” pursuant to rule 5101:9-7-29 of the Administrative Code.

(2) The average days’ cash on hand will be calculated in an individual grant basis as follows:

(a) At the end of each quarter, ODJFS will calculate excess cash on hand by deducting the expenditures over the lifetime of the funding source, up to the budgeted amount, from the total amount of cash draws over the lifetime of the funding source;

(b) ODJFS will then calculate the average expenditures by dividing the total expenditures by the number of calendar days the funding has been available; and

(c) ODJFS will then calculate the average days’ cash on hand by dividing the excess cash on hand from paragraph (C)(2)(a) of this rule by the average daily expenditures in paragraph (C)(2)(b) of this rule.

(3) 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, upon request of ODJFS, provide the documentation to the ODJFS office of fiscal and monitoring services.

(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.

(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) Quarterly 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 quarterly 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 quarterly 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 using either the average monthly interest rate earned or STAR Ohio.

(3) As part of the quarterly 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 quarter. The format of the quarterly 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.

(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 quarter.

(c) 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 federal fiscal year (FFY). In accordance with 45 C.F.R. 92.21(i), a CSEA, as subgrantee, may keep interest amounts up to one hundred dollars per year for administrative expenses.

(4) For each applicable federal program allocation with a total net interest liability in excess of one hundred dollars for each FFY, 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 quarterly reconciliation.

(5) For each applicable federal program allocation with a negative total net offsetting interest liability (a negative number calculated in the quarterly 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 quarterly interest 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.

Effective: 09/22/2011

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, 9/3/09, 1/13/11

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

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

(A) Quarter-end reporting.

(1) The CSEA is accountable for the child support fund as reconciled each quarter and should review reports and make adjustments and/or corrections prior to the upload of the financial data for the last month of the quarter. The CSEA has access to system reporting throughout the quarter in order to make ongoing adjustments/corrections.

(2) The Ohio department of job and family services (ODJFS) provides the CSEA with a preliminary over/under report based on financial data submitted in accordance with rule 5101:9-7-29 of the Administrative Code.

(a) Each quarter’s over/under report is cumulative over the lifetime of the funding source.

(b) The CSEA is given five business days after receipt of the ODJFS-issued preliminary report to review the report for accuracy.

(3) No later than five business days after receipt of the preliminary report, the CSEA may submit final adjustments and/or revisions for upload into the county finance information system (CFIS).

(a) Once the five-day review period is complete, ODJFS will eliminate reporting access to CFIS in order to reconcile the quarter.

(b) The CSEA shall make any changes that arise after the five-day review period to open grants in the current quarter.

(B) Final quarter-end reports.

ODJFS will notify the CSEA when the final quarterly over/under report is available for viewing. The CSEA shall review the report for accuracy and immediately notify ODJFS of any discrepancies. Any corrections and/or adjustments will be made in the current quarter.

(1) State funded allocations and federally funded subgrants are reconciled at the end of their period of availability. The period of availability includes the funding period and the liquidation period.

(2) ODJFS may make adjustments as necessary to fully reconcile federal grants and/or state allocations that are being closed.

(a) If reported expenditures and adjustments in all funding sources being closed exceeds cash drawn in all funding sources being closed, ODJFS may issue additional funds on closed grants.

(b) If reported expenditures and adjustments in all funding sources being closed is less than cash drawn in all funding sources being closed, ODJFS may adjust draws in open available grants.

(D) The CSEA shall retain financial, programmatic, statistical, recipient records, and supporting documents in accordance with the records retention requirements outlined in rule 5101:9-9-21 of the Administrative Code. This documentation may be subject to inspection, monitoring, and audit by ODJFS and the Ohio auditor of state.

Replaces: 5101:9-7-02.1, Part of 5101:9-7-02.2

Effective: 09/22/2011

R.C. 119.032 review dates: 09/01/2016

Promulgated Under: 119.03

Statutory Authority: 3125.25, 5101.02

Rule Amplifies: 3125.25, 5101.02

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

Effective: 09/22/2011

R.C. 119.032 review dates: 07/07/2011

Promulgated Under: 119.03

Statutory Authority: 3125.25, 5101.02

Rule Amplifies: 3125.25, 5101.02

5101:9-7-03 Public assistance (PA) financing and cash management.

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

(A) Financing

The total payments to the public assistance (PA) fund are disbursed weekly to the county department of job and family services (CDJFS), upon receipt of the CDJFS draw request for funds. Available funds are limited by state appropriations and federal grant awards. All payments are issued via electronic funds transfer (EFT) .

(B) Cash management

When a CDJFS is funded on a reimbursement basis, program costs are 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 the Ohio department of job and family services (ODJFS) in six working days. In accordance with the cash management improvement act and 45 C.F.R. 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 for all federal and state operating allocations.

(2) Cash drawn 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, administrative rules and federal regulations. 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.

(1) At the end of each quarter, the ODJFS will calculate each CDJFS’s average days’ cash on hand. ODJFS will compute the expenditures on the quarterly state expenditure reconciliation for the PA data subset and the cash draw information on the county detail for all federal funding, on an individual grant basis, as expenditures and draw amounts appear on the county finance information system (CFIS) over/under report.

(2) The average days’ cash on hand shall be calculated for each of the allocations as follows:

(a) At the end of each quarter, the ODJFS will calculate excess cash on hand by deducting the expenditures over the lifetime of the funding source, up to the budgeted amount, as reported on the JFS 02827 ” Public Assistance Quarterly Financial Statement” as described in rule 5101:9-7-29 of the Administrative Code, from the total amount of cash draws over the lifetime of the funding source;

(b) The ODJFS will then calculate the average expenditures by dividing the total expenditures by the number of calendar days the funding has been available; and

(c) The ODJFS will then calculate the average days’ cash on hand by dividing the excess cash on hand from paragraph (C)(2)(a) of this rule by the average daily expenditures in paragraph (C)(2)(b) of this rule.

(3) The ODJFS will forward the results of the average days’ cash on hand calculation to the CDJFS for review.

(a) If an event, beyond the reasonable control of the CDJFS, results in noncompliance with the cash management requirements, the CDJFS shall document the event and upon request of ODJFS, provide documentation to the ODJFS office of fiscal and monitoring services.

(b) 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 and, upon request of the ODJFS, provide the documentation to the ODJFS office of fiscal and monitoring services.

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

(D) Quarterly 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 quarterly as a receipt. Earned interest can only be used for the intended program and held in the local account. The ODJFS will complete the quarterly interest reconciliation using “State Treasury Reserve of Ohio” (STAR Ohio) rate and send a preliminary spreadsheet to the CDJFS.

(1) Interest on the cumulative amount of excess cash on hand shall be compounded daily and calculated by the CDJFS using either the average monthly interest rate earned or the STAR Ohio interest rate published on the Ohio treasurer of state website at http://www.ohiotreasurer.org.

(2) As part of the quarterly 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. When the quarterly interest liability as calculated in paragraph (D)(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 quarter. The format of the quarterly 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 CDJFS 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 CDJFS using local funds for program purposes for each applicable federal program allocation for the quarter.

(c) The total net interest liability owed by the CDJFS or the total net offsetting interest liability based upon the CDJFS using local funds for program purposes for each applicable federal program allocation for the federal fiscal year. In accordance with 45 C.F.R. 92.21(i), a CDJFS, as subgrantee, may keep interest amounts up to one hundred dollars per year for administrative expenses.

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

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

(5) The CDJFS shall maintain the completed quarterly interest reconciliation documentation in accordance with the records retention requirements outlined in rule 5101:9-9-21 of the Administrative Code. This documentation may be subject to inspection, monitoring, and audit by the ODJFS and the Ohio auditor of state(AOS).

Effective: 12/18/2011

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02

Prior Effective Dates: 8/24/07, 9/12/09, 11/5/10

5101:9-7-03.1 Public assistance (PA) quarterly reconciliation.

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

(A) Quarter-end reporting

(1) The county department of job and family services (CDJFS) is accountable for the PA fund as reconciled each quarter and should review reports and make adjustments and/or corrections prior to the upload of the financial data for the last month of the quarter. The CDJFS has access to system reporting throughout the quarter in order to make ongoing adjustments/corrections.

(2) The Ohio department of job and family services (ODJFS) provides the CDJFS with a preliminary over/under report based on financial data submitted in accordance with rule 5101:9-7-29 of the Administrative Code.

(a) Each quarter’s over/under report is cumulative over the lifetime of the funding source.

(b) The CDJFS is given five business days after receipt of the ODJFS issued preliminary report to review the report for accuracy.

(3) No later than five business days after receipt of the preliminary report, the CDJFS may submit final adjustments and/or revisions for upload into the county finance information system (CFIS).

(a) Once the five-day review period is complete, ODJFS will eliminate reporting access to CFIS in order to finalize quarter close.

(b) The CDJFS shall make any changes that arise after the five-day review period in the current quarter.

(B) Final quarter-end reports

ODJFS will notify the CDJFS when the final quarterly over/under report is available for viewing. The CDJFS shall review the report for accuracy and immediately notify ODJFS of any discrepancies. Any corrections and/or adjustments will be made in the current quarter.

(1) Refunds and collections are reconciled at the end of each quarter. State funded allocations and federally funded subgrants are reconciled at the end of their period of availability. The period of availability includes the funding period and the liquidation period.

(2) ODJFS may make adjustments as necessary to fully reconcile federal grants and/or state allocations that are being closed.

(a) If reported expenditures and adjustments in all funding sources being closed exceeds cash drawn in all funding sources being closed, ODJFS may issue additional funds on closed grants.

(b) If reported expenditures and adjustments in all funding sources being closed is less than cash drawn in all funding sources being closed, ODJFS may adjust draws in open available grants.

(D) The CDJFS shall retain financial, programmatic, statistical, recipient records, and supporting documents in accordance with the records retention requirements outlined in rule 5101:9-9-21 of the Administrative Code. This documentation may be subject to inspection, monitoring, and audit by ODJFS and the Ohio auditor of state.

Replaces: 5101:9-7-03.1, 5101:9-7-03.2

Effective: 07/01/2011

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02

Prior Effective Dates: 8/24/07, 9/12/09

5101:9-7-03.2 [Rescinded] Public assistance (PA) annual and grant closeout.

Effective: 07/01/2011

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02

Prior Effective Dates: 8/24/07, 9/12/09

5101:9-7-04 Workforce Investment Act (WIA) local area financing and cash management.

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

(A) Financing.

The Ohio department of job and family services (ODJFS) notifies the local area fiscal agent at the beginning of the state fiscal year (SFY) of the amounts the local area is eligible to receive. The local area, through the area’s designated fiscal agent, makes the WIA funding available to its subrecipients. Each local area and subrecipients of the local areas are required to establish and maintain a workforce development fund to be used for all deposits and disbursements of funds for all WIA activities.

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

(2) All payments are issued via electronic funds transfer (EFT) .

(3) All expenditures and reimbursements for activities funded under WIA are required to be made from the workforce development fund.

(B) Cash management.

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

(1) A local area may submit requests for cash draws weekly. Requests are processed by ODJFS within six working days. In accordance with the Cash Management Improvement Act and Title 29 C.F.R. part 97, section 20, cash drawn in advance must be limited to the minimum amount needed for actual, immediate requirements. The local 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 for all federal grants. The local area shall monitor the cash management practices of the workforce development agencies to ensure they conform to the same standards.

(2) Cash drawn 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, rules, and regulations. The accounting systems of the local area shall support internal controls necessary to insure the reporting of activity affiliated with federal grants and state funds remain separated on a grant, program, or project basis.

(1) At the end of each quarter, ODJFS will calculate each local area’s average days’ cash on hand for all federal funding based on expenditures and cash draws for the WIA data subset as they appear on the county finance information (CFIS) over/under report.

(2) The average days’ cash on hand will be calculated on an individual grant basis as follows:

(a) At the end of each quarter, ODJFS will calculate excess cash on hand by deducting the total expenditures over the lifetime of the funding source, up to the budgeted amount, from the total amount of cash draws over the lifetime of the funding source.

(b) ODJFS will then calculate the average expenditures by dividing the total expenditures by the number of calendar days the funding has been available; and

(c) Finally, ODJFS will calculate the average days’ cash on hand by dividing the excess cash on hand from the amount calculated in paragraph (C)(2)(a) of this rule by the average daily expenditures calculated in paragraph (C)(2)(b) of this rule.

(3) ODJFS will forward the results of the average days’ cash on hand calculation to the local area for review.

(a) If an event, beyond the reasonable control of the local area, results in noncompliance with the cash management requirements, the local area shall document the event and upon request of ODJFS provide documentation to the ODJFS office of fiscal and monitoring services (OFMS).

(b) If circumstances resulting in the noncompliance are caused by internal control deficiencies or operational processes, the local area shall document the steps implemented to avoid a reoccurrence and upon request provide the documentation to the ODJFS OFMS.

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

(D) Quarterly interest calculation and reconciliation.

An interest liability accrues if federal funds are received prior to the day the funds are paid. A local area shall calculate and report earned interest quarterly. ODJFS will complete the quarterly interest reconciliation using the “State Treasury Asset Reserve of Ohio” (STAR Ohio) rate and send a preliminary spreadsheet to the local area.

(1) Interest on the cumulative amount of excess cash on hand shall be compounded daily and calculated by the local area using either the average monthly interest rate earned or the STAR Ohio interest rate published on the Ohio treasurer of state website at http://www.ohiotreasurer.org.

(2) As part of the quarterly interest reconciliation, the local area may take into consideration the months in which the local area used local funds for program purposes other than for local match and, therefore, operated on a reimbursement basis, provided the local area requests funds timely as set forth in this rule. When the monthly interest liability as calculated in paragraph (D)(1) of this rule is a negative number and when the local 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 quarter. The format of the quarterly reconciliation will include, at a minimum, the following:

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

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

(3) The total net interest liability owed by the local area or the total net offsetting interest liability based upon the local area using local funds for program purposes for each applicable federal program allocation for the federal fiscal year (FFY). In accordance with 29 C.F.R. 97.21(i), a local area, as subgrantee, may keep interest amounts up to one hundred dollars per year for administrative expenses.

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

(E) Local area accruals and liquidations of accruals.

As expenditures are incurred, they become accrued expenses and shall be reported as accruals. At the time the accrual is liquidated (disbursed), the local area may draw down funds and shall report the disbursement of the accrual as expenditure for that quarter. All accruals shall be liquidated by the end of the period of availability

(F) The local area shall maintain the completed quarterly interest 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.

Effective: 12/02/2011

Promulgated Under: 111.15

Statutory Authority: 5101.02, 6301.03

Rule Amplifies: 5101.02, 6301.03

Prior Effective Dates: 8/31/07, 11/7/09, 12/1/10, 7/18/11

5101:9-7-04.1 Workforce Investment Act (WIA) local area quarterly reconciliation.

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

(A) Quarter-end reporting.

(1) The local area is accountable for the workforce development fund as reconciled each quarter and should review reports and make adjustments and/or corrections prior to the upload of the financial data for the last month of the quarter. The local area has access to system reporting throughout the quarter in order to make ongoing adjustments/corrections.

(2) The Ohio department of job and family services (ODJFS) provides the local area with a preliminary over/under report based on financial data submitted in accordance with rule 5101:9-7-29 of the Administrative Code.

(a) Each quarter’s over/under report is cumulative over the lifetime of the funding source.

(b) The local area is given five business days after receipt of the ODJFS issued preliminary report to review the report for accuracy.

(3) No later than five business days after receipt of the preliminary report, the local area may submit final adjustments and/or revisions for upload into the county finance information system (CFIS).

(a) Once the five-day review period is complete, ODJFS will eliminate reporting access to CFIS in order to reconcile the quarter.

(b) The local area shall make any changes that arise after the five-day review period to open grants in the current quarter.

(B) Final quarter-end reports.

ODJFS will notify the local area when the final quarterly over/under report is available for viewing. The local area shall review the report for accuracy and immediately notify ODJFS of any discrepancies. Any corrections and/or adjustments will be made in the current quarter.

(2) ODJFS may make adjustments as necessary to fully reconcile federal grants and/or state allocations that are being closed.

(a) If reported expenditures and adjustments in all funding sources being closed exceeds cash drawn in all funding sources being closed, ODJFS may issue additional funds on closed grants.

(b) If reported expenditures and adjustments in all funding sources being closed is less than cash drawn in all funding sources being closed, ODJFS may adjust draws in open available grants.

(D) The local area shall retain financial, programmatic, statistical, recipient records, and supporting documents in accordance with the records retention requirements outlined in rule 5101:9-9-21 of the Administrative Code. This documentation may be subject to inspection, monitoring, and audit by ODJFS and the Ohio auditor of state.

Replaces: 5101:9-7-04.1

Effective: 07/18/2011

Promulgated Under: 111.15

Statutory Authority: 5101.02, 6301.03

Rule Amplifies: 5101.02, 6301.03

Prior Effective Dates: 8/31/07, 10/15/09

5101:9-7-04.2 [Rescinded] Workforce Investment Act (WIA) area annual and grant closeout.

Effective: 07/18/2011

Promulgated Under: 111.15

Statutory Authority: 5101.02, 6301.03

Rule Amplifies: 5101.02, 6301.03

Prior Effective Dates: 8/31/07, 10/15/09

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

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.

[This rule designated an internal management rule]

(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 SACWIS. The court may contract with a PCSA to perform Title IV-E eligibility determinations.

(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) 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: 11/13/2009

Promulgated Under: 111.15

Statutory Authority: 5101.141

Rule Amplifies: 5101.141

Prior Effective Dates: 5/1/06

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.

Effective: 11/12/2011

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, 10/30/06

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

(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. The child support RMS is described in rule 5101:9-7-23 of the Administrative Code.

(1) 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 county family services agencies (CFSA) and workforce development agencies (WDA) to distribute administrative funds reported in accordance with rule 5101:9-7-29 of the Administrative Code.

(2) The RMS sampling period offsets the financial reporting quarter by one month as follows:

(a) First period: December, January, February for the January through March reporting quarter;

(b) Second period: March, April, May for the April through June reporting quarter;

(d) Fourth period: September, October, November for the October through December reporting quarter.

(B) Activities for each study are identified as follows:

(1) The IMRMS is designed to identify activities directly related to program functions benefiting one or more income maintenance programs; e.g., medicaid, food assistance, disability assistance. Additionally, social service and workforce investment activities may be included in the IMRMS.

(2) The 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 activities may be included in the SSRMS.

(3) A stand alone WDA shall reference rule 5101:9-31-17 of the Administrative Code to determine the cost allocation requirements. If the stand alone WDA allocates costs by RMS, staff participate in the WFRMS time study. The WFRMS is designed to identify activities directly related to program functions benefiting one or more workforce investment programs; e.g., adult, youth, dislocated worker.

(4) Stand alone public children services agencies (PCSA) are required to participate in the CWRMS time study. The 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.

(C) Employees engaged in directly related program functions shall participate in the RMS time studies and 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.

CFSA or WDA may add a supervisor to the roster if the supervisor is providing direct services more than fifty per cent of the time. The agency shall retain documentation to support the inclusion of the position in the time study. The documentation shall include a copy of the position description signed by the current agency head. The agency is not required to maintain separate documentation if the position description includes, at a minimum:

(a) The directly related program activities or description of the direct services provided by the position; and

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

(3) Administrative support.

CFSA or WDA may add an employee assigned to an administrative support position to the roster if the administrative support position provides direct services more than fifty per cent of the time. The agency shall retain documentation to support the inclusion of the position in the time study. The documentation shall include a copy of the position description signed by the current agency head. The agency is not required to maintain separate documentation if the position description includes, at a minimum:

(a) The directly related program activities or description of the direct services provided by the position; and

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

(D) Roster completion.

A RMS coordinator and alternate coordinator(s) must be assigned to administer each time study. Additional alternates may be needed based on the location of the sample population, the sample size, available staff time, and/or other pertinent factors. CFSA and WDA must select at least one alternate to complete the RMS process in the coordinator’s absence. The RMS coordinator may also be the coordinator for the random moment time study detailed in rule 5101:9-7-23 of the Administrative Code.

(1) Coordinator and alternate(s) responsibilities include reviewing and maintaining the RMS roster in the webRMS system. The employee roster shall include, at a minimum:

(a) Position number: a unique identifier for each position to be used in the RMS.

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

(c) Position title: the county agency or stand alone WDA has the option of including the classification title or position title.

(d) Staff work schedule: the actual employee work schedule is used.

(e) E-mail addresses: the e-mail address of the employee and the employee’s supervisor.

(2) The RMS coordinator shall not include vacant positions on the RMS roster. If the vacancy is expected to remain unfilled through the majority of the next RMS observation period, the RMS coordinator shall remove the position from the RMS roster. Once the vacancy has been filled, the position shall be added back to the RMS roster by the RMS coordinator.

(3) RMS coordinators shall complete all rosters in webRMS no later than five business days before the RMS sampling period begins.

(4) The Ohio department of job and family services (ODJFS) approves the sample for the period by using the sample set submitted by the RMS coordinator in webRMS.

(E) Observation completion.

(1) Roster members (employees) will receive an e-mail with a link to webRMS at the time of the observation moment.

(2) The employee clicks on the webRMS link included in the e-mail to access the observation moment.

(a) The employee selects the appropriate program and activity code.

(b) The employee is required to complete the comment section. Comments shall demonstrate that the selected program and activity codes support the work being performed by the assigned position at the time of the observation.

(i) An employee working on a case shall include a case number or other unique identifier establishing case/client identity.

(ii) An employee not working on a case enters comments. The employee shall ensure that adequate backup documentation is available to verify the activity being performed.

(iii) An employee attending a meeting or training at the time of the observation moment shall enter the title/subject, location, and facilitator.

(iv) An employee on break, at lunch, on leave or on personal business at the time of the observation shall indicate the position was idle.

(3) An employee receiving an observation moment will have twenty-four hours to respond, not including weekends or holidays.

(a) WebRMS generates a reminder e-mail notice to the employee and the employee’s supervisor two hours after the moment has passed if the employee has not responded to the moment.

(b) WebRMS generates an additional reminder e-mail notice to the employee, the employee’s supervisor, and RMS coordinator eighteen hours after the moment has passed if the employee has not responded to the moment.

(c) If an employee fails to respond within the twenty-four-hour period, the observation moment will expire and webRMS will not permit the employee to respond.

(4) The RMS coordinator may select an alternate response option upon notification by the employee or the employee’s supervisor that the employee is unable to respond to the observation moment via e-mail within the twenty-four-hour observation period. The RMS coordinator shall note the reason for the substitution and on behalf of the employee document the response in the comments section.

(F) Observation moment expiration.

(1) An observation moment expires when there is no response. Expired moments may occur for the following:

(a) A position currently in a time study is idle due to a short-term absence when the observation moment occurs and the position is not reassigned to an employee who is not currently in the time study;

(b) A position is idle due to a vacancy and the position is not reassigned to an employee not currently in the time study; or

(2) Once a moment expires, it becomes an invalid response and costs associated with that moment are distributed by the statistics derived from the valid responses.

(3) In accordance with federally accepted timelines, the RMS coordinator shall review and approve by accepting all observation moment responses within forty-eight hours.

(G) Number of observations.

The CFSA or WDA may opt to produce more than the minimum observations per employee, to a maximum of five thousand total observations. A CFSA or WDA electing to sample more than the minimum number of observations per period must request the desired number of samples in webRMS. Once the extra moments are approved by ODJFS, they must be completed for that period.

(1) IMRMS.

(a) For the ten county agencies with the largest amount of IM cost pool expenditures: two thousand three hundred total observations.

(b) For the other county agencies: 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 position.

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

(H) Quality assurance.

To assure sampling accuracy and quality control, no less than four per cent of all RMS samples are selected as a control group. The webRMS system will flag the observation moment and send an e-mail notification to the supervisor. The supervisor may appoint a designee to complete this function. The supervisor’s designee shall have sufficient knowledge of the programs and activities performed by the employee to determine the accuracy of the response. The supervisor/supervisor designee shall be responsible for validating the observation moment response. The supervisor/supervisor designee must validate the response within the same twenty-four-hour response period that is available to the employee. By validating the response, the supervisor/supervisor designee is verifying that the appropriate program and activity was selected by the employee. Once approved by the supervisor/supervisor designee, the response must be accepted by the RMS coordinator.

(I) Absences and vacancies.

(1) For the purposes of the RMS time study:

(a) A position is idle due to an absence when the employee assigned to the position is on paid or unpaid leave but intends to return to work in the future.

(b) A position is idle due to a vacancy when the employee assigned to the position has left the position and does not intend to return. This includes situations in which an employee is promoted, demoted, transferred to another position or is separated from the agency.

(2) If a position is idle due to an absence or vacancy, the RMS coordinator may:

(a) Assign the position’s duties to another employee or supervisor not currently in the time study. The RMS coordinator shall reassign the position to the new name and e-mail address of the employee or supervisor in webRMS. The newly assigned employee or supervisor will receive the remaining notifications for the observation moments for the position in the sample quarter.

(b) Assign the position’s duties to an employee currently in the time study and the employee is also fulfilling his or her originally assigned duties. The position is still idle. The employee will only receive and respond to observation moments for his or her originally assigned position.

(c) Assign the position’s duties to another employee currently in the time study but the employee is no longer fulfilling his or her originally assigned duties. The employee will begin to receive and complete the observation moments assigned to the new position. The RMS coordinator will remove the employee’s name and e-mail address from the employee’s former position in webRMS creating a vacancy in the employee’s former position.

(d) Under no circumstances may an employee complete an observation moment for more than one position.

(J) The RMS coordinator must approve the RMS for the reporting period in webRMS within five working days after the last moment has expired.

(K) The CFSA or stand alone WDA shall retain documentation in accordance with the records retention requirements in rule 5101:9-9-21 of the Administrative Code.

(L) ODJFS maintains RMS coding information in the webRMS system and on the ODJFS website.

Replaces: 5101:9-7-20

Effective: 06/02/2011

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, 2/1/08, 4/9/10

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.

(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.

(1) Data collected from the time study are used to calculate allocation statistics used to distribute cost pool expenditures to the appropriate programs. The percentages are used by the CSEA to distribute administrative funds reported in accordance with rule 5101:9-7-29 of the Administrative Code.

(2) The CSRMS sampling period offsets the financial reporting quarter by one month as follows:

(a) First period: December, January, February for the January through March reporting quarter;

(b) Second period: March, April, May for the April through June reporting quarter;

(d) Fourth period: September, October, November for the October through December reporting quarter.

(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 described in rule 5101:9-7-20 of the Administrative Code.

(C) Employees engaged in directly related CSEA functions shall participate in the CSRMS time study and cannot participate in more than one type of time study, i.e., income maintenance, workforce, social services, or child welfare random moment sample.

Categories of positions generally excluded from the time study are:

(1) Administrative.

(2) Supervisory.

A CSEA may add a supervisor to the roster if the supervisor is providing direct services more than fifty per cent of the time. The CSEA shall retain documentation to support the inclusion of the position in the time study. The documentation shall include a copy of the position description signed by the current CSEA head. The CSEA is not required to maintain separate documentation if the position description includes, at a minimum:

(a) The directly related program activities or description of the direct services provided by the position; and

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

(3) Administrative support.

A CSEA may add an employee assigned to an administrative support position to the roster if the administrative support position provides direct services more than fifty per cent of the time. The CSEA shall retain documentation to support the inclusion of the position in the time study. The documentation shall include a copy of the position description signed by the current CSEA head. The CSEA is not required to maintain separate documentation if the position description includes, at a minimum:

(a) The directly related program activities or description of the direct services provided by the position; and

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

(D) Roster completion.

A CSRMS coordinator must be assigned to administer the time study. The CSEA must also select at least one alternate to complete the CSRMS process in the coordinator’s absence. Additional alternates may be needed based on the location of the sample population, the sample size, available staff time, and/or other pertinent factors. 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.

(1) Coordinator and alternate(s) responsibilities include reviewing and maintaining the CSRMS roster in the webRMS system. The employee roster shall include, at a minimum:

(a) Position number: a unique identifier for each position to be used in the CSRMS.

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

(d) Staff work schedule: the actual employee work schedule is used.

(e) E-mail addresses: the e-mail address of the employee and the employee’s supervisor.

(2) The CSRMS coordinator shall not include vacant positions on the CSRMS roster. If the vacancy is expected to remain unfilled through the majority of the next CSRMS observation period, the CSRMS coordinator shall remove the position from the CSRMS roster. Once the vacancy has been filled, the position shall be added back to the CSRMS roster by the CSRMS coordinator.

(3) CSRMS coordinators shall complete all rosters in webRMS no later than five business days before the CSRMS sampling period begins.

(4) The Ohio department of job and family services (ODJFS) approves the sample for the period by using the sample set submitted by the CSRMS coordinator in webRMS.

(E) Observation completion.

(1) Roster members (employees) will receive an e-mail from webRMS with a link to the random moment sample at the time of the observation moment.

(2) The employee clicks on the webRMS link included in the e-mail to access the observation moment.

(a) The employee selects the appropriate program and activity code.

(b) The employee is required to complete the comment section. Comments must demonstrate that the program and activity codes support the work being performed by the assigned position at the time of the observation.

(i) An employee working on a case must include a case number or other unique identifier establishing case/client identity.

(ii) An employee not working on a case enters comments. The employee must ensure that adequate backup documentation is available to verify the activity being performed.

(iii) An employee attending a meeting or training at the time of the observation moment must enter the title/subject, location, and facilitator.

(iv) An employee on break, at lunch, on leave, or on personal business at the time of the observation must indicate the position was idle.

(3) An employee receiving an observation moment will have twenty-four hours to respond, not including weekends or holidays.

(a) WebRMS generates a reminder e-mail notice to the employee and the employee’s supervisor two hours after the moment has passed if the employee has not responded to the moment.

(b) WebRMS generates an additional reminder e-mail notice to the employee, the employee’s supervisor, and CSRMS coordinator eighteen hours after the moment has passed if the employee has not responded to the moment.

(c) If an employee fails to respond within the twenty-four-hour period, the observation moment will expire and webRMS will not permit the employee to respond.

(4) The CSRMS coordinator may select an alternate response option upon notification by the employee or the employee’s supervisor that the employee is unable to respond to the observation moment via e-mail within the twenty-four-hour observation period. The CSRMS coordinator shall note the reason for the substitution and on behalf of the employee document the response in the comments section.

(F) Observation moment expiration.

(1) An observation moment expires when there is no response. Expired moments may occur for the following:

(a) A position currently in the time study is idle due to a short-term absence when the observation moment occurs and the position is not reassigned to an employee who is not currently in the time study;

(b) A position is idle due to a vacancy and the position is not reassigned to an employee not currently in the time study; or

(2) Once a moment expires, it becomes an invalid response and costs associated with that moment are distributed by the statistics derived from the valid responses.

(3) In accordance with federally accepted timelines, the CSRMS coordinator shall review and approve by accepting all observation moment responses within forty-eight hours.

(G) Number of observations.

(1) For each CSEA with more than ten participating positions, the sample size per reporting period is a minimum of three hundred fifty-four total observations.

(2) A CSEA with ten or fewer participating positions must complete a minimum of thirty-three observations per participating position.

(3) The CSEA conducting the CSRMS may opt to produce more than the minimum observations per employee, to a maximum of five thousand total observations. A CSEA electing to sample more than the minimum number of observations per period must request the desired number of samples in webRMS. Once the extra moments are approved by ODJFS, they must be completed for that period.

(H) Quality assurance.

To assure sampling accuracy and quality control, no less than four per cent of all CSRMS samples are selected as a control group. WebRMS will flag the observation moment and send an e-mail notification to the supervisor. The supervisor may appoint a designee to complete this function. The supervisor’s designee shall have sufficient knowledge of the programs and activities performed by the employee to determine the accuracy of the response. The supervisor/supervisor designee shall be responsible for validating the observation moment response. The supervisor/supervisor designee must validate the response within the same twenty-four-hour response period that is available to the employee. By validating the response, the supervisor/supervisor designee is verifying that the appropriate program and activity was selected by the employee. Once approved by the supervisor/supervisor designee, the response must be accepted by the CSRMS coordinator.

(I) Absences and vacancies.

(1) For the purposes of the CSRMS time study:

(a) A position is idle due to an absence when the employee assigned to that position is on paid or unpaid leave but intends to return to work in the future.

(2) If a position is idle due to an absence or vacancy, the CSRMS coordinator may:

(a) Assign the position’s duties to another employee or supervisor not currently in the time study. The CSRMS coordinator shall reassign the position to the new name and e-mail address of the employee or supervisor. The newly assigned employee or supervisor will receive the remaining notifications for the observation moments for the position in the sample quarter.

(c) Assign the position’s duties to another employee currently in the time study but the employee is no longer fulfilling his or her originally signed duties. The employee will begin to receive and complete the observation moments assigned to the new position. The CSRMS coordinator will remove the employee’s name and e-mail address from the employee’s former position in webRMS, creating a vacancy in the employee’s former position.

(d) Under no circumstances may an employee complete an observation moment for more than one position.

(J) The CSRMS coordinator must approve the CSRMS for the reporting period in webRMS within five working days after the last moment has expired.

(K) The CSEA shall retain documentation in accordance with the records retention requirements in rule 5101:9-9-21 of the Administrative Code.

(L) ODJFS maintains RMS coding information in webRMS and on the ODJFS website.

Effective: 12/29/2011

R.C. 119.032 review dates: 08/01/2016

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, 4/11/08, 6/17/10, 8/29/11

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

Effective: 12/22/2011

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 329.03, 329.04, 5101.02

Prior Effective Dates: 1/1/97, 10/4/02, 10/30/2006

5101:9-7-29 Financial reporting requirements for county family services agencies (CFSA) and Workforce Investment Act (WIA) local area.

(A) Financial data reporting.

CFSA, as defined in section 307.981 of the Revised Code, and WIA local area, as defined in section 6301.01 of the Revised Code, report actual expenditures and revenues through a data upload from the CFSA or WIA local area’s financial reporting system into the county finance information system (CFIS). The CFSA and the WIA local area shall use financial codes established by the Ohio department of job and family services (ODJFS) bureau of county finance and technical assistance (BCFTA) to report these expenditures and revenues.

(1) The CFSA and WIA local area are required to submit monthly financial data as an upload into CFIS no later than the eighteenth day of the month following the month of the transaction.

(2) Monthly financial data includes expenditures, revenues, adjustments and/or corrections.

(3) BCFTA utilizes the upload of financial data to complete all of the following:

(a) Establish claims to applicable allocations;

(b) Identify expenditures eligible for quarterly reimbursement to the public children services agencies (PCSA);

(d) Report expenditures, accruals and obligations to the federal government.

(4) The CFSA and WIA local area shall allocate all reported expenditures in accordance with the federally approved ODJFS cost allocation plan.

(5) The CFSA and WIA local area shall upload final quarterly expenditures, and adjustments and/or corrections at the end of each quarter into CFIS by the eighteenth day of the month following the last month of the quarter; e.g., July eighteenth for the April through June time period.

(B) Quarterly financial statements.

The CFSA and WIA local area shall certify transactions and balances by the submittal of the following completed and approved quarterly financial statements.

(1) The PCSA shall certify social service costs, revenues, and disbursements on the JFS 02820 “Children Services Quarterly Financial Statement” (rev. 5/2011). Indirect costs are certified as follows:

(a) A stand alone PCSA shall certify transactions related to social services administrative costs and applicable countywide indirect costs on the JFS 02820.

(b) A combined county department of job and family services and PCSA (CDJFS/PCSA) shall certify transactions related to social services administrative costs and applicable shared costs on the JFS 02827 “Public Assistance (PA) Quarterly Financial Statement” (rev. 5/2011).

(2) The CDJFS shall certify the receipt of revenues and disbursements from the public assistance fund on the JFS 02827.

(3) The child support enforcement agency (CSEA) shall certify the receipt of revenues and disbursements on the JFS 02750 “Child Support Enforcement Agency (CSEA) Quarterly Financial Statement” (rev. 5/2011). Indirect costs are certified as follows:

(a) A stand alone CSEA shall certify transactions related to child support administrative costs and applicable countywide indirect costs on the JFS 02750.

(b) A combined CDJFS/CSEA shall certify transactions related to applicable shared costs on the JFS 02827.

(4) The local WIA area certify workforce development fund revenues and disbursements and the WIA area accruals and obligations on the JFS 01992 “Workforce Investment Act (WIA) Quarterly Financial Statement” (rev. 5/2011).

The CFSA shall adhere to the timeframes established in this rule for the submission of financial data. Failure to make timely submissions of the financial data, through expenditure uploads, may cause the CFSA reimbursement or draw request to be delayed.

(1) Completion and certification of the quarterly financial statements is a cooperative effort between county auditors and the CFSA.

(a) BCFTA issues a preliminary quarterly financial statement to the CFSA following the eighteenth day of the month following the last month of each quarter. This statement is a summary of the information uploaded into or processed by CFIS for each month in the quarter.

(b) Within five business days of receiving the preliminary financial statement, a CFSA shall:

(i) Reconcile differences between the county auditor financial records and the financial data submitted via CFIS; and

(ii) Upload adjustments and/or corrections to CFIS.

(2) BCFTA issues a final quarterly financial statement after the five-business-day reconciliation period has been closed. The CFSA shall print the final financial statement to complete the certification.

(a) The CFSA director shall certify the accuracy of the receipt and disbursement amounts, then submit the quarterly financial statement to the county auditor for signature.

(b) County auditors shall certify the reported transactions and cash balances for each month within the quarter agree with the records of their office.

(c) The CFSA shall submit the completed quarterly financial statement to BCFTA no later than the last day of the month following the quarter the report represents.

(D) WIA quarterly financial statement certification.

The WIA local area shall adhere to the timeframes established in this rule for the submission of financial data. Failure to make timely submissions of the financial data, through expenditure uploads, may cause the WIA draw request to be delayed.

(1) The local WIA area fiscal agent is responsible for the preparation of the monthly financial statement for certification.

(a) BCFTA issues a preliminary quarterly financial statement to the WIA local area following the eighteenth day of the month following the last month of each quarter. This statement is a summary of the information uploaded into or processed by CFIS for each month in the quarter.

(b) Within five business days of receiving the preliminary financial statement, a local WIA area shall:

(i) Reconcile any differences between the local area’s financial records and financial data submitted to BCFTA via CFIS; and

(ii) Upload any adjustments and/or corrections to CFIS.

(2) BCFTA issues a final quarterly financial statement after the five-business-day reconciliation period has been closed. The local WIA area shall print the final financial statement to complete certification.

(a) The local WIA area fiscal agent shall certify the accuracy and amount of receipts and disbursements and submit the quarterly financial statement to the WIA fiscal agent, director or workforce investment board designee for signature.

(b) The director or designee shall certify that the reported transactions and cash balances for each month within the quarter agree with the records of the local WIA area.

(c) The local WIA area shall submit the completed quarterly financial statement to BCFTA no later than the last day of the month following the quarter the report represents.

(E) The definitions, requirements, and responsibilities contained in rule 5101:9-6-50 of the Administrative Codes are applicable to this rule.

Replaces: 5101:9-7-29

Effective: 07/02/2011

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, 2/12/07

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

Effective: 12/01/2011

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, 10/30/06

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: 5101.02Rule Amplifies: 5101.02Prior Effective Dates: 9/28/02

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 availability, the state and county must supply the total funds. When there are no state funds involved, the county must supply the entire nonfederal share.

(C) FFP is available to the county family services agencies (CFSA) and workforce development agencies(WDA) 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 CFSA or WDA and provider agency enter into a written agreement . 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 CFSA or WDA 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 CFSA or WDA 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 control.

(H) A CFSA or WDA receiving a provider-related donation can utilize 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) Five thousand dollars per year from an individual provider; and

(2) Fifty thousand dollars per year from any health care organization entity unless the entity has outstationed eligibility workers as outlined in rule 5101:1-38-04 of the Administrative Code.

Effective: 11/28/2011 Promulgated Under: 111.15 Statutory Authority: 5101.02 Rule Amplifies: 5101.02 Prior Effective Dates: 9/28/02, 10/30/06

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

Effective: 02/04/2011

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 5101.02

Prior Effective Dates: 5/1/06