5139-63-03 Budgetary requirements.

This rule identifies the major elements of which the county(s) must be aware to correctly complete required budgetary reports.

(A) Financial reports. The financial reports required by this chapter are designed to enable the department to monitor the various schedules of the approved grant.

(B) Grant budgets. The grant budgets shall be annual, based on the state fiscal year. The grant budgets shall include budget schedules and narratives.

The facility shall follow the chart of accounts provided by the department in establishing a budget for projected expenditures of funds. All obligations must be incurred, pursuant to Chapter 5139-63 of the Administrative Code, within the grant period and liquidated by September thirtieth of the following fiscal year. Only exceptions are unemployment and ' workers compensation, which will be recognized as an expense in the year that they are paid.

(C) Non supplanting rule. Funds provided to a county facility shall not be used to supplant county expenditures.

(D)

Transfer of funds. Expenditures in any line item may not exceed the approved amount by more than ten per cent. If expenditures exceed or are projected to exceed the approved budget amount by ten per cent, a budget revision shall be submitted prior to the transfer with attached schedules and narrative explaining the need for the transfer. Such transfer may be made only with a prior approved budget revision.

(E) Equipment purchases. Equipment purchases are limited to the items approved in the budget plan and can be used for the grant. A budget revision must be submitted and approved by the department prior to any additional equipment purchase or change in original approved equipment request.

Equipment purchased will remain the property of department for a period of five years from the date of acquisition. After the five-year period, the equipment items purchased will become the property of the county and facility.

Use of grant equipment by other programs must be approved in advance by the department.

Minor equipment shall be listed in the 2100 line under supplies and materials.

If an emergency situation should occur, which would require a budget revision to repair/replace equipment, the facility should contact the department for approval. The facility shall follow-up their request in writing and a written approval should follow from the department.

(F) Total expenditures submitted to the department shall not exceed the grant for the fiscal year. Emergency and supplemental requests will be evaluated based on the nature of the emergency and availability of state funds.

(G) Commingling of funds. Grant funds from the department shall be maintained separately and able to be audited independently. Revenue from sources other than grant funds (i.e., donations, grants, NSLA, etc.) will not be deposited or commingled with grant funds.

(H) Other resources. All other funds received from any other sources will be reported on the grant budget and quarterly requests. Non general revenue funds shall be identified by line item to reduce expenditures or expanded program services. The facility shall work with the department to develop any possible resources and revenues which would expand the funding base of the facility (i.e., NSLA funds and other resources). Funds from other revenue sources which are not used to expand existing services (i.e., reimbursement from food sold to staff and visitors, refunds rebates, etc.) will be reported as a reduction in expenditures.

(I) Medical. Expenses incurred for the examination and appropriate regular medical care and treatment of youth residing in the facility shall be considered routine. Expenses incurred in the event of hospitalization, or other extraordinary type of medical treatment, shall be considered major medical. If expenses for major medical exceed the approved medical amount in line 1500, the facility may request supplemental funds pursuant to paragraph (F) of rule 5139-63-03 of the Administrative Code.

(J) . Accrued vacation, sick, personal and compensatory time. All leave shall be accrued in accordance with county/district policy. The department will recognize this expense when paid. This expense category is classified as an accrued liability. Transfer of surplus funds from this line item will be restricted to the excess of the established liability. The department will only allow this liability for leave time earned by the employee while employed at the facility.

(K) The facility must have an approved system to track meal reimbursements.

Effective: 12/30/2012
R.C. 119.032 review dates: 10/15/2012 and 08/01/2017
Promulgated Under: 119.03
Statutory Authority: 5139.04(D)
Rule Amplifies: 5139.23 , 5139.33 , 2151.151
Prior Effective Dates: 3/30/92(Emer.), 6/25/92, 10/25/02, 10/20/07