5139-36-03 Fiscal management.

(A) The CCF shall have a fiscal system that accounts for all income and expenditures on an ongoing basis.

(B) The CCF administrator shall prepare a written, annual budget of anticipated expenditures for approval by the governing jurisdiction.

(C) The CCF shall have written policies and procedures adopted by the governing authority including at a minimum: internal controls, petty cash, bonding, signature control on checks, juvenile funds and employee expense reimbursement.

(D) The CCF shall implement a procedure that provides for the requisition and purchase of supplies, equipment, inventory and control.

(E) The CCF shall provide insurance coverage that includes, at a minimum, property and comprehensive, general liability insurance.

(F) When a CCF has a canteen available for use by residents, its fiscal operations are strictly controlled by standard accounting procedures

(G) The CCF shall have a written policy, procedure, and practice that prohibits financial transactions between juveniles, juveniles and staff, or juveniles and volunteers.

(H) The CCF shall work to maintain at least a ninety percent occupancy rate on monthly basis. Upon receipt of the quarterly request from the CCF, the department of youth services will review population with the CCF director. If the grantee falls below the allowable rate of occupancy for failing to accept referrals who meet the CCF admission criteria then the department may immediately take appropriate action, including but not limited to, the placement of youth under DYS custody and or budget modifications to adjust for unfilled beds.

Effective: 02/07/2014
R.C. 119.032 review dates: 11/14/2013 and 11/14/2018
Promulgated Under: 111.15
Statutory Authority: 5139.04
Rule Amplifies: 5139.23 , 5139.33 , 5139.36
Prior Effective Dates: 2/3/2004