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Ohio Laws and Rules
[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.
(C) Closeout for federal grants
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
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