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);

(c) Reconcile and monitor expenditures against draws; and

(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).

(C) CFSA quarterly financial statement certification.

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