LAW
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Ohio Laws and Rules
(A) The licensed agency administrator or designee shall be responsible for fiscal policy management and control.
(B) The licensed agency shall implement fiscal policies and procedures adopted by the governing authority including, at minimum, the following:
(1) Internal controls;
(2) Petty cash;
(3) Bonding;
(4) Signature control on checks;
(5) Offender funds, and;
(6) Employee expense reimbursements.
(C) The licensed agency shall prepare an annual written budget of anticipated revenues and expenditures that is approved by the appropriate governing authority.
(D) The licensed agency administrator shall participate in budget reviews conducted by the governing board or parent agency.
(E) The licensed agency shall have a budget and accounting system that links program functions to the resources necessary for their support.
(F) All monies collected by the licensed agency shall be placed daily in an officially designated secure location.
(G) The licensed agency shall implement methods for the receipt, safeguarding, disbursing and recording of funds that comply with accepted accounting procedures.
(H) The licensed agency, at a minimum, shall prepare and distribute to its governing authority and appropriate agencies and individuals the following documents:
(1) Income and expenditure statements;
(2) Funding source financial reports, and;
(3) Independent audit reports.
(I) The licensed agency shall have an annual independent financial audit conducted.
(J) The licensed agency shall implement procedures for purchasing and requisitioning supplies and equipment and for property inventory and control.
(K) The licensed agency shall make available, where needed, funds for purchasing community services to supplement existing programs and services.
(L) The licensed agency shall implement procedures to regulate position control regarding position allocation, budget authorization, personnel records and payroll.
(M) The licensed agency shall have insurance coverage that includes, at minimum, property insurance and comprehensive general liability insurance. Such insurance shall be provided either through private companies or self-insurance.
(N) Any financial transactions permitted between offenders, offenders and staff, or offenders and volunteers must be approved by the agency administrator and comply with the agency code of ethics
(O) The licensed agency shall have provisions for emergency financial assistance and, when appropriate, a weekly allowance.
(P) Offenders may pay for program services rendered at a reasonable rate as determined by the authority having jurisdiction. The licensed agency shall make provisions for those who are unable to pay program costs.
(Q) The licensed agency shall implement procedures that specify how the amount of the fee to the offender will be determined, and when and how it will be collected and recorded. If the program is provided by a contractor, the contractor shall provide the contracting agency, at least monthly, with an accounting of fees received, including the amount paid and the payer.
(R) Collection and distribution of a transitional control offender’s earnings shall be in accordance with rule 5120-12-05 of the Administrative Code.
R.C. 119.032 review dates: 01/12/2006 and 01/12/2011
Promulgated Under: 119.03
Statutory Authority: 2967.14, 2967.26
Rule Amplifies: 5120.031
Prior Effective Dates: 7/1/2002