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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Chapter 5101:9-7 | Costs and Financial Reporting and Reimbursement

 
 
 
Rule
Rule 5101:9-7-01 | Public children services agency (PCSA) financing.
 
This is an Internal Management (IM) rule governing the day-to-day staff procedures and operations within an agency.

The following accounting procedures are necessary for state and local accountability in the allocation of state and federal funds.

(A) Financing

(1) Each county shall create and maintain a single PCSA fund into which funds shall be deposited monthly for the operation of children services programs.

(2) Available funds are limited by state appropriation and federal award.

(3) The Ohio department of job and family services (ODJFS) notifies the PCSA on an annual basis, of the amount of the state child protective allocation (SCPA) advance the agency will receive for each quarter.

(4) ODJFS reimburses the county for allowable expenditures when the quarterly reconciliation is finalized.

(5) Advances and reimbursements through the county finance information system (CFIS) are issued via electronic fund transfer (EFT).

(B) The PCSA shall report quarterly receipts and disbursements to the PCSA fund as described in rule 5101:9-7-29 of the Administrative Code.

(1) Receipts to, and expenditures from this fund may include: emergency services assistance, SCPA, Title IV-E, Title IV-B, medicaid, Title IV-A and kinship care, independent living, local, foster care maintenance, post adoption special services subsidy, basic child abuse and neglect, and other local/state/federal funds.

(2) A stand alone PCSA shall establish agreements with the county department of job and family services (CDJFS) for the cash transfer of eligible funds that are deposited exclusively to the public assistance (PA) fund.

(3) Grants, endowments, levy and other funds designated for children services shall be deposited into the PCSA fund as necessary.

(C) Expenditures shall be transacted as follows:

(1) A stand alone PCSA shall pay all expenses including administrative costs, foster care maintenance, contracts, and purchased services costs from the PCSA fund.

(2) A combined CDJFS/PCSA shall pay administrative costs for expenses allocated to PCSA operations from the PA fund and reimburse the PA fund from the PCSA fund. This reimbursement shall be reported as described in rule 5101:9-7-29 of the Administrative Code. Expenses such as foster care maintenance, children services contracts, and applicable purchased services costs shall be paid from the PCSA fund.

(D) The PCSA shall maintain the completed expenditure documentation in accordance with rule 5101:9-9-21 of the Administrative Code. This documentation may be subject to inspection, monitoring, and/or audit.

Last updated September 3, 2021 at 12:20 AM

Supplemental Information

Authorized By: 5101.02
Amplifies: 5101.02, 5101.144, 329.04
Five Year Review Date:
Prior Effective Dates: 4/2/1986 (Emer.), 11/29/1992, 5/1/1993, 5/15/1997
Rule 5101:9-7-01.1 | Public children services agency (PCSA) quarterly reconciliation.
 
This is an Internal Management (IM) rule governing the day-to-day staff procedures and operations within an agency.

The following accounting procedures are necessary for local accountability in the reconciliation of state and federal funds.

(A) Quarter-end reporting

(1) The public children services agency (PCSA) is accountable for the children services fund as reconciled each quarter and shall review reports and make adjustments and/or corrections prior to the final approval and submission of financial data to the Ohio administrative knowledge system (OAKS) for the closing quarter. The PCSA has access to system reporting throughout the quarter in order to make ongoing adjustments/corrections.

(2) The PCSA has access to reports based on financial data submitted in county finance information system (CFIS) in accordance with rule 5101:9-7-29 of the Administrative Code.

(a) Each quarter's over/under report is cumulative over the lifetime of the funding source.

(b) The PCSA is given five business days after the eighteenth day of the month following the last month of the quarter to review the reports for accuracy.

(3) No later than five business days after the eighteenth day of the month following the last month of the quarter, the PCSA shall submit any final adjustments and/or revisions to OAKS.

When the eighteenth day of the month falls on a weekend or state recognized holiday, the PCSA shall submit on the first business day following the weekend or recognized holiday.

(a) Once the five-day review period is complete, the Ohio department of job and family services (ODJFS) suspends reporting access to OAKS for the closing quarter in order to begin the quarter reconciliation process.

(b) The PCSA shall make any allowable changes that arise after the five-day review period to open grants in the current quarter.

(B) Quarter reconciliation

(1) ODJFS reconciles state funded allocations and federally funded subgrants at the end of their funding period of availability. The period of availability includes the funding period and the liquidation period.

(2) ODJFS uses allocated and approved financial data submitted by the PCSA in accordance with rule 5101:9-7-29 of the Administrative Code to identify quarterly reimbursement amounts for allowable costs.

(3) ODJFS may make adjustments as necessary to fully reconcile federal grants and/or state allocations that are being closed.

(a) If the total of reported expenditures and adjustments in all funding sources being closed exceeds advances in all funding sources being closed, ODJFS may issue additional funds on closed grants by electronic funds transfer (EFT).

(b) If reported expenditures and adjustments in all funding sources being closed is less than advances in all funding sources being closed, ODJFS may request payment from the PCSA.

(C) Grant closeout

(1) After the reconciliation process as described in paragraph (B) of this rule for each PCSA, and at the discretion of the ODJFS director, available grants and/or allocations may be redistributed.

(a) ODJFS may determine on a statewide basis the amount of available grants and/or allocations that may be redistributed.

(b) A PCSA that has excess expenditures in the relevant grants and/or allocations that are redistributed, will receive a budget notification in CFIS.

(D) Title IV-E quarter reimbursement

(1) ODJFS uses allocated and approved financial data submitted by the PCSA in accordance with rule 5101:9-7-29 of the Administrative Code to identify quarterly Title IV-E allowable reimbursement costs for:

(a) Title IV-E administration and training expenditures identified via the reconciliation/certification of funds process as described in rule 5101:9-6-28 of the Administrative Code; and

(b) Title IV-E direct contract costs as described in rule 5101:9-4-09 of the Administrative Code.

(2) Any PCSA that submits after the eighteenth day of the month following the last month of the quarter will be reimbursed on a delayed basis.

(3) ODJFS will forward the quarterly reimbursements to the PCSA by EFT.

(E) The PCSA shall retain reconciliation documentation 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 ODJFS and the Ohio auditor of state.

Last updated August 24, 2021 at 11:17 AM

Supplemental Information

Authorized By: 5101.02
Amplifies: 5101.02, 5101.144, 329.04
Five Year Review Date:
Prior Effective Dates: 1/1/1986 (Emer.), 4/1/1986, 9/1/1988, 2/10/1990, 2/15/1998, 10/4/2002, 6/20/2019
Rule 5101:9-7-02 | Child support enforcement agency (CSEA) financing and cash management.
 

The following accounting procedures are necessary for local accountability in the allocation of federal and state funds.

(A) Financing.

The total cash payments made by the Ohio department of job and family services (ODJFS) to the CSEA administrative fund are disbursed weekly upon receipt of the CSEA cash draw request for funds. Available funds are limited by the state appropriations and federal grant awards. All payments are issued via electronic funds transfer (EFT).

(B) Cash management.

When a CSEA is funded on a reimbursement basis, program costs are paid by local funds before reimbursement is requested. When funds are drawn in advance, the CSEA shall follow procedures to minimize the time elapsing between the transfer of funds from the state and local disbursement. Disbursements to a CSEA administering federal programs shall cover allowable expenditures consistent with federal and state regulation.

(1) Requests for cash draws may be submitted weekly and are normally processed by ODJFS in six business days. In accordance with 2 C.F.R. 200.305 (b)(1), as in effect on November 1, 2019, cash drawn in advance must be limited to the minimum amount needed for actual, immediate requirements. The CSEA shall have cash management procedures in place to ensure the time elapsing between the receipt of funds and the disbursement of funds does not exceed a ten-day average for all federal funding.

(2) Cash drawn shall be traceable to a level of program expenditures adequate to establish that such funds have not been used in violation of the restrictions and prohibitions of applicable rules and regulations. The accounting systems of the CSEA shall support internal controls necessary to insure federal grants and state funds remain separated on a grant, program, or project basis

(C) Quarterly cash on hand.

(1) At the end of each quarter, the CSEA reviews the county finance information system (CFIS) cash on hand report that calculates each CSEA's average days' cash on hand for all federal funding on an individual grant basis. This information is based on expenditures and cash draws reported in CFIS in accordance with rule 5101:9-7-29 of the Administrative Code.

(2) At the end of each quarter, CFIS calculates the average days' cash on hand on an individual grant basis as follows:

(a) The excess cash on hand is calculated by deducting reported expenditures over the lifetime of the funding source, up to the budgeted amount, from the total amount of cash draws over the lifetime of the funding source;

(i) The CSEA will have excess cash on hand when the calculation in paragraph (C)(2) of this rule results in a positive number.

(ii) The CSEA operates on a reimbursement basis as stated in paragraph (C)(2) of this rule when the calculation results in a negative number.

(b) The average expenditures is calculated by dividing the total reported expenditures by the number of calendar days the funding has been available; and

(c) The average days' cash on hand is calculated by dividing the excess cash on hand from paragraph (C)(2)(a)(i) of this rule by the average daily expenditures in paragraph (C)(2)(b) of this rule.

(3) ODJFS will monitor quarterly average days' cash on hand results and notify the CSEA if the average days' cash on hand calculation results in noncompliance of cash management requirements.

(a) If an event, beyond the reasonable control of the CSEA, results in noncompliance of the cash management requirements, the CSEA shall document the event and, upon request of ODJFS, provide the documentation to the ODJFS office of fiscal and monitoring services.

(b) If circumstances resulting in the noncompliance are caused by internal control deficiencies or operational processes, the CSEA shall document the steps implemented to avoid a reoccurrence and, upon request of ODJFS, provide the documentation to the ODJFS office of fiscal and monitoring services.

(c) ODJFS may take additional action to ensure the cash management practices of the CSEA are in compliance with paragraph (B)(1) of this rule.

(D) Quarterly interest calculation and reconciliation.

An interest liability accrues if federal funds are received prior to the day the funds are paid. A CSEA shall calculate and report earned interest quarterly as a receipt. Earned interest can only be used for the intended program and is held in the local account.

(1) Interest on excess cash on hand shall be compounded daily and calculated by the CSEA using either the average monthly interest rate earned or "State Treasury Asset Reserve of Ohio" (STAR Ohio) rates found at www.STAROhio.com.

(2) As part of the quarterly interest reconciliation, the CSEA may take into consideration the months in which the CSEA used local funds for program purposes other than for local match and therefore operated on a reimbursement basis, providing the CSEA requests funds timely as set forth in this rule. When the monthly interest liability is a negative number and the CSEA has documentation identifying the funds used as local funds, the resulting negative number may be used to offset any interest liability from other months during the quarter. The format of the quarterly reconciliation will include, at a minimum, the following:

(a) The monthly interest liability owed by the CSEA or the monthly offsetting interest liability based upon the CSEA using local funds for program purposes for each applicable federal program allocation.

(b) The total net interest liability owed by the CSEA or the total net offsetting interest liability based upon the CSEA using local funds for program purposes for each applicable federal program allocation for the quarter.

(c) The total net interest liability owed by the CSEA or the total net offsetting interest liability based upon the CSEA using local funds for program purposes for each applicable federal program allocation for the federal fiscal year (FFY). In accordance with 45 C.F.R. 200.305 (b)(9), as in effect on November 1, 2019, a CSEA, as subgrantee, may keep interest amounts up to five hundred dollars per year for administrative expenses.

(3) For each applicable federal program allocation with a total net interest liability in excess of five hundred dollars for each FFY, the CSEA shall report the net interest liability as a reduction to expenditures in the subsequent quarterly expenditure report.

The "net interest liability" is defined as a positive number calculated in the quarterly reconciliation.

(4) For each applicable federal program allocation with a negative total net offsetting interest liability (a negative number calculated in the quarterly reconciliation), no adjustment to program income will be necessary. ODJFS shall not be liable to the CSEA for any interest liability based upon the CSEA using local funds for program purposes.

(5) The CSEA shall maintain quarterly interest reconciliation documentation 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 ODJFS and the Ohio auditor of state.

Supplemental Information

Authorized By: 3125.25, 5101.02
Amplifies: 3125.25, 5101.02
Five Year Review Date: 1/20/2025
Prior Effective Dates: 4/1/1987 (Emer.), 6/12/1987, 4/1/1992, 7/1/1993, 7/8/1994, 9/28/2002
Rule 5101:9-7-02.1 | Child support enforcement agency (CSEA) quarterly reconciliation.
 

The following accounting procedures are necessary for state and local accountability in the reconciliation of federal and state funds.

(A) Quarter-end reporting.

(1) The CSEA is accountable for the child support fund as reconciled each quarter and shall review reports and make adjustments and/or corrections prior to the final approval and submission of financial data to the Ohio administrative knowledge system (OAKS) for the closing quarter. The CSEA has access to system reporting throughout the quarter in order to make ongoing adjustments/corrections.

(2) The CSEA will have access to reports based on financial data submitted in the county finance information system (CFIS) in accordance with rule 5101:9-7-29 of the Administrative Code.

(a) Each quarter's over/under report is cumulative over the lifetime of the funding source.

(b) The CSEA is given five business days after the eighteenth day of the month following the last month of the quarter to review the reports for accuracy.

(3) No later than five business days after the eighteenth day of the month following the last month of the quarter, the CSEA shall submit any final adjustments and/or revisions to OAKS.

(a) Once the five-day review period is complete, the Ohio department of job and family services (ODJFS) suspends reporting access to CFIS for the closing quarter in order to begin the quarter reconciliation process.

(b) The CSEA shall make any allowable changes that arise after the five-day review period to open grants in the current quarter.

(B) The CSEA can complete adjusting draws in CFIS prior to the end of the five-day review period.

(C) Quarter reconciliation.

(1) ODJFS notifies the CSEA when the quarter reconciliation process is completed. The CSEA shall review the reports for accuracy and immediately notify ODJFS of any discrepancies.

(2) State funded allocations and federally funded subgrants are reconciled at the end of their period of availability. The period of availability includes the funding period and the liquidation period.

(3) ODJFS may make adjustments as necessary to fully reconcile federal grants and/or state allocations that are being closed.

(a) If reported expenditures and adjustments in all funding sources exceeds cash drawn in all funding sources being closed, ODJFS may issue additional funds on closed grants.

(b) If the total of reported expenditures and adjustments in all funding sources being closed is less than cash drawn in all funding sources being closed, ODJFS may adjust draws in open available grants.

(D) The CSEA shall retain financial, programmatic, statistical, recipient records, and supporting documents in accordance with the records retention requirements outlined in rule 5101:9-9-21 of the Administrative Code. This documentation may be subject to inspection, monitoring, and audit by ODJFS and the Ohio auditor of state.

Supplemental Information

Authorized By: 3125.25, 5101.02
Amplifies: 3125.25, 5101.02
Five Year Review Date: 1/20/2025
Prior Effective Dates: 4/1/1987 (Emer.), 12/1/1987, 11/30/1989, 1/1/1993, 5/1/1993, 7/1/1993, 1/30/1996, 4/1/1997, 2/1/1999, 12/27/2012
Rule 5101:9-7-03 | Public assistance (PA) financing and cash management.
 
This is an Internal Management (IM) rule governing the day-to-day staff procedures and operations within an agency.

The following accounting procedures are necessary for state and local accountability in the allocation of federal and state funds.

(A) Financing

The total cash payments to the public assistance (PA) fund are disbursed weekly to the county department of job and family services (CDJFS), upon receipt of the CDJFS draw request for funds. Available funds are limited by state appropriations and federal grant awards. All payments are issued via electronic funds transfer (EFT).

(B) Cash management

When a CDJFS is funded on a reimbursement basis, program costs are paid by local funds before reimbursement is requested. When funds are drawn in advance, the CDJFS shall follow procedures to minimize the time elapsing between the transfer of funds from the state and local disbursement. Disbursements to a CDJFS administering federal programs shall cover allowable expenditures consistent with federal and state regulations.

(1) Requests for cash draws may be submitted weekly and are processed by the Ohio department of job and family services (ODJFS) in six working days. In accordance with 45 C.F.R. part 75 and transmittal number TANF-ACF-PI-01-02 issued by the United States department of health and human services (DHHS), cash drawn in advance must be limited to the minimum amount needed for actual, immediate requirements. The CDJFS shall have cash management procedures in place to ensure the time elapsing between the receipt of funds and the disbursement of funds does not exceed a ten day average for all federal funding.

(2) Cash drawn shall be traceable to a level of program expenditures adequate to establish that such funds have not been used in violation of the restrictions and prohibitions of applicable rules and regulations. The accounting systems of the CDJFS shall support internal controls necessary to insure federal grants and state funds remain separated on a grant, program, or project basis.

(C) Quarterly cash on hand calculation

(1) The county finance information system (CFIS) calculates the average number of days' of cash on hand on an individual grant basis. This information is based on expenditures and cash draws reported in CFIS in accordance with rule 5101:9-7-29 of the Administrative Code and reflected in the CFIS over/under report. The average number of days' of cash on hand is calculated as follows:

(a) The cash on hand amount is calculated by deducting the reported expenditures over the lifetime of the funding source, up to the budgeted amount from the total amount of cash draws over the lifetime of the funding source;

(b) The daily average expenditure amount is calculated by dividing the total reported expenditures by the number of calendar days the funding has been available; and

(c) The average number of days' of cash on hand is calculated by dividing the cash on hand from paragraph (C)(1)(a) of this rule by the average daily expenditures in paragraph (C)(1)(b) of this rule.

(2) At the end of each quarter, the CDJFS shall review the CFIS cash on hand report to ensure compliance with paragraph (B)(1) of this rule.

(a) If an event, beyond the reasonable control of the CDJFS, results in noncompliance with the cash management requirements, the CDJFS shall document the event.

(b) If circumstances resulting in the noncompliance are caused by internal control deficiencies or operational processes, the CDJFS shall document the steps implemented to avoid a reoccurrence.

(3) Continued non-compliance may result in ODJFS restricting the agency's draws to ensure the cash management practices of the CDJFS are in compliance with paragraph (B)(1) of this rule.

(D) Quarterly interest calculation and reconciliation liability

An interest liability accrues if federal funds are received prior to the day the funds are paid. A CDJFS shall calculate and report earned interest quarterly as a receipt, in accordance with paragraph (D)(1) of this rule. Earned interest can only be used for the intended program and held in the local account.

(1) For each applicable federal program allocation with a total net interest liability in excess of five hundred dollars for each federal fiscal year (FFY), the CDJFS shall report the net interest liability as a reduction to expenditures on the subsequent quarterly expenditure report.

(2) For each applicable federal program allocation with a negative total net offsetting interest liability, no adjustment to program income will be necessary. The ODJFS will not be liable to the CDJFS for any interest liability based upon the CDJFS using local funds for program purposes.

(3) The CDJFS shall maintain documentation in accordance with the records retention requirements outlined in rule 5101:9-9-21 of the Administrative Code. This documentation may be subject to inspection, monitoring, and audit by the ODJFS and the Ohio auditor of state.

Supplemental Information

Authorized By: 5101.02
Amplifies: 5101.02
Five Year Review Date:
Prior Effective Dates: 12/18/2011
Rule 5101:9-7-03.1 | Public assistance (PA) quarterly reconciliation.
 
This is an Internal Management (IM) rule governing the day-to-day staff procedures and operations within an agency.

The following accounting procedures are necessary for state and local accountability in the reconciliation of federal and state funds.

(A) Quarter-end reporting

(1) The county department of job and family services (CDJFS) is accountable for the PA fund as reconciled each quarter. The CDJFS shall review reports and make adjustments and/or corrections prior submitting any quarterly report to the Ohio department of job and family services (ODJFS). The CDJFS shall submit all quarterly reports to ODJFS through the Ohio administrative knowledge system (OAKS).

(2) The CDJFS has access to reports based on financial data submitted in county finance information system (CFIS) in accordance with rule 5101:9-7-29 of the Administrative Code.

(a) Each quarter's over/under report is cumulative over the lifetime of the funding source.

(b) The CDJFS is given five business days after the eighteenth day of the month following the last month of the quarter to review reports for accuracy.

(3) No later than five business days after the eighteenth day of the month following the last month of the quarter, the CDJFS shall submit any fiscal adjustments and/or revisions to OAKS.

When the eighteenth day of the month falls on a weekend or state recognized holiday, the CDJFS shall submit on the first business day following the weekend or recognized holiday.

(a) Once the five-day review period is complete, ODJFS suspends reporting access in OAKS for the closing quarter in order to begin the quarter reconciliation process.

(b) The CDJFS shall make any allowable fiscal changes that arise after the five-day review period to open grants in the current quarter.

(B) The CDJFS can complete adjusting draws in CFIS prior to the end of the five-day review period.

(C) Quarter reconciliation

(1) The ODJFS reconciles refunds and collections at the end of each quarter.

(2) ODJFS reconciles state funded allocations and federally funded subgrants at the end of their funding period of availability. The period of availability includes the funding period and the liquidation period.

(3) ODJFS may make adjustments as necessary to fully reconcile federal grants and/or state allocations that are being closed.

(a) If the total of reported expenditures and adjustments in all funding sources being closed exceeds cash drawn in all funding sources being closed, ODJFS may issue additional funds on closed grants.

(b) If reported expenditures and adjustments in all funding sources being closed is less than cash drawn in all funding sources being closed, ODJFS may adjust draws in open available grants.

(4) Upon completion of the requirements in paragraphs (C)(1) and (C)(2) of this rule, ODJFS completes closeout vouchers that are available in CFIS.

(D) Grant closeout

(1) After the reconciliation process described in paragraph (C) of this rule for each CDJFS, and at the discretion of the ODJFS director, available grants and/or allocations may be redistributed.

(2) ODJFS shall determine on a statewide basis the amount of available grants and/ or allocations that may be redistributed.

(3) A CDJFS that has excess expenditures in the relevant grants and/ or allocations that are redistributed will receive a budget notification in CFIS.

(E) The CDJFS shall retain financial, programmatic, statistical, recipient records, and supporting documents in accordance with the records retention requirements outlined in rule 5101:9-9-21 of the Administrative Code. This documentation may be subject to inspection, monitoring, and audit by ODJFS and the Ohio auditor of state.

Supplemental Information

Authorized By: 5101.02
Amplifies: 510102
Five Year Review Date:
Prior Effective Dates: 10/9/2012
Rule 5101:9-7-04 | Workforce Innovation and Opportunity Act (WIOA) local area financing and cash management.
 
This is an Internal Management (IM) rule governing the day-to-day staff procedures and operations within an agency.

The following accounting procedures are necessary for local accountability in the financing and cash management of federal and state funds.

(A) Financing.

The total cash payments to the WIOA local area are disbursed weekly to the areas designated fiscal agent, upon receipt of the draw request for funds. Each local area and subrecipients of the local area shall establish and maintain a workforce development fund to be used for all deposits and disbursements of funds for all WIOA activities. Available funds are limited by state appropriation and federal award. All payments are issued via electronic funds transfer (EFT) to the fiscal agent.

(B) Cash management.

When a local area is funded on a reimbursement basis, program costs are paid with local funds before reimbursement is requested. When funds are drawn in advance, the local area shall follow procedures to minimize the time elapsing between the transfer of funds from the state and local disbursement. Disbursements to a local area administering federal programs shall cover allowable expenditures consistent with federal and state regulations.

(1) A local area may submit requests for cash draws weekly. Requests are processed by ODJFS within six working days. In accordance with the Cash Management Improvement Act and Title 29 C.F.R. 97.20, cash drawn in advance must be limited to the minimum amount needed for actual, immediate requirements. The local area shall have written cash management procedures in place to ensure the time elapsing between the receipt of funds and the disbursement of funds does not exceed a ten-day average for all federal funding.

(2) Cash drawn shall be traceable to a level of program expenditures adequate to establish that such funds have not been used in violation of the restrictions and prohibitions of applicable rules and regulations. The accounting systems of the local area shall support internal controls necessary to insure the reporting of activity affiliated with federal grants and state funds remain separated on a grant, program, or project basis.

(C) Quarterly cash on hand calculation.

(1) The county finance information system (CFIS) calculates the area's average number of days of cash on hand on an individual grant basis. This information is based on expenditures and cash draws reported in CFIS in accordance with rule 5101:9-7-29 of the Administrative Code and reflected on the CFIS over/under report. The average number of days of cash on hand is calculated as follows:

(a) The cash on hand amount is calculated by deducting the total reported expenditures over the lifetime of the funding source, up to the budgeted amount, from the total amount of cash draws over the lifetime of the funding source.

(b) The daily average expenditure amount is calculated by dividing the total reported expenditures by the number of calendar days the funding has been available; and

(c) The average number of days of cash on hand is calculated by dividing the cash on hand amount calculated in paragraph (C)(1)(a) of this rule by the average daily expenditures amount calculated in paragraph (C)(1)(b) of this rule.

(2) At the end of each quarter, the WIOA local area shall review the CFIS cash on hand report to ensure compliance with paragraph (B)(1) of this rule.

(a) If an event, beyond the reasonable control of the local area, results in non-compliance with the cash management requirements, the local area shall document the event.

(b) If circumstances resulting in the non-compliance are caused by internal control deficiencies or operational processes, the local area shall document the steps implemented to avoid a reoccurrence.

(3) Continued non-compliance may result in ODJFS restricting the agencys draws to ensure the cash management practices are in compliance with paragraph (B)(1) of this rule.

(D) Quarterly interest liability/program income.

An interest liability accrues if federal funds are received prior to the day the funds are paid. In accordance with 2 C.F.R. 200.305 (b)(9), up to five hundred dollars per year of interest earned may be retained by the local area for administrative purposes. Any additional interest earned on WIOA funds must be treated as program income and must be used before the local area requests additional WIOA draws. Reported earned interest must be expended before the end of the quarter in which it was received. A local area shall calculate and report earned interest as a receipt in accordance with this rule. Earned interest can only be used for the intended program and shall be held in the local account.

(E) Local area accruals and liquidations of accruals.

As expenditures are incurred, they become accrued expenses and shall be reported as accruals. At the time the accrual is liquidated (disbursed), the local area may draw down funds and shall report the disbursement of the accrual as expenditure for that quarter. All accruals shall be liquidated by the end of the period of availability.

(F) The local area shall maintain documentation 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 ODJFS and the Ohio auditor of state.

Supplemental Information

Authorized By: 5101.02, 6301.03
Amplifies: 5101.02, 6301.03
Five Year Review Date:
Prior Effective Dates: 8/31/2007
Rule 5101:9-7-04.1 | Workforce Innovation and Opportunity Act (WIOA) local area quarterly reconciliation.
 
This is an Internal Management (IM) rule governing the day-to-day staff procedures and operations within an agency.

The following accounting procedures are necessary for local accountability in the reconciliation of federal and state funds.

(A) Quarter-end reporting.

(1) The local area is accountable for the workforce development fund as reconciled each quarter and shall review reports and make adjustments and/or corrections prior to the final approval and submission of financial data to the Ohio administrative knowledge system (OAKS) for the closing quarter. The local area has access to system reporting throughout the quarter in order to make ongoing adjustments/corrections.

(2) The local area has access to reports based on financial data submitted in the county finance information system (CFIS) as described in rule 5101:9-7-29 of the Administrative Code.

(a) Each quarter's over/under report is cumulative over the lifetime of the funding source.

(b) The local area is given five business days after the eighteenth day of the month following the last month of the quarter to review reports for accuracy.

(3) No later than five business days after the eighteenth day of the month following the last month of the quarter, the local area shall submit any final adjustments and/or revisions to OAKS.

(a) Once the five-day review period is complete, the Ohio department of job and family services (ODJFS) suspends reporting access to CFIS for the closing quarter in order to begin the quarter reconciliation process.

(b) The local area should complete closeout draws for the quarter during the five-day review period.

(c) The local area shall make any allowable changes that arise after the five-day review period to open grants in the current quarter.

(B) Quarter reconciliation.

(1) ODJFS notifies the local area when the quarter reconciliation process is completed. The local area shall review reports for accuracy and immediately notify ODJFS of any discrepancies.

(2) State funded allocations and federally funded subgrants are reconciled at the end of their period of availability. The period of availability includes the funding period and the liquidation period.

(3) ODJFS may make adjustments as necessary to fully reconcile federal grants and/or state allocations that are being closed.

(a) If reported expenditures and adjustments in all funding sources being closed exceeds cash drawn in all funding sources being closed, ODJFS may issue additional funds on closed grants.

(b) If the total of reported expenditures and adjustments in all funding sources being closed is less than cash drawn in all funding sources being closed, ODJFS may adjust draws in open available grants.

(C) The local area shall retain financial, programmatic, statistical, recipient records, and supporting documents as described in rule 5101:9-9-21 of the Administrative Code. This documentation may be subject to inspection, monitoring, and audit.

Supplemental Information

Authorized By: 5101.02, 6301.03
Amplifies: 5101.02, 6301.03
Five Year Review Date:
Prior Effective Dates: 10/15/2009
Rule 5101:9-7-05 | Responsibilities of Workforce Innovation and Opportunity Act (WIOA) fiscal agents.
 
This is an Internal Management (IM) rule governing the day-to-day staff procedures and operations within an agency.

(A) A "WIOA Fiscal Agent" is an entity designated by the chief elected official in accordance with section 107(d)(12)(B)(i)(II) of WIOA to assist in the administration of WIOA grant funds under the direction of the local workforce development board. The WIOA fiscal agent must receive and manage all formula WIOA funds for the area and other federal, state, or local funds allocated to the local workforce area.

(B) The WIOA fiscal agent is responsible for the receipt, disbursement, accounting and reporting of all funds related to WIOA program operations including collection and disposition of program income generated by WIOA program activities pursuant to federal regulations.

(1) Subaward notification and advances

WIOA fiscal agents are responsible for notifying local WIOA sub-areas of subgrant awards, the catalogue of federal domestic assistance (CFDA) number of the subgrant, and the respective grant period of availability. WIOA fiscal agents are also responsible for ensuring processes are in place to minimize the time elapsing between receipt of WIOA funds and disbursement in order to maintain cash balance.

(a) WIOA fiscal agents must maintain adequate systems of internal control over cash to ensure compliance with rules and regulations set forth in rule 5101:9-7-04 of the Administrative Code.

(b) WIOA fiscal agents must ensure processes are in place to approve draw requests from and issue funding to local sub-areas.

(c) WIOA fiscal agents must ensure processes are in place to amend budgets if necessary and must communicate amendments to local sub-areas.

(2) Reporting

WIOA fiscal agents are responsible for establishing the reporting practices to be utilized by WIOA sub-areas. The fiscal agent combines all local area financial data, which includes the compilation of all sub-area financial data and performs area-wide state reporting via county finance information system (CFIS) web as described in rule 5101:9-7-29 of the Administrative Code.

(a) The local WIOA area must ensure its sub-areas utilize a unified financial reporting system for recording financial activity, generating and reporting financial statements, cash draws, and participant information.

(b) Fiscal agents are required to allocate costs as described in rule 5101:9-7-20 of the Administrative Code. However, all WIOA stand alone areas must allocate their costs as described in rule 5101:9-31-17 of the Administrative Code.

(3) Reconciliation

Reconciliation involves the comparison and process of correction of local area financial data which includes the compilation of all sub-area financial data related to budgets, draws, net zero vouchers, expenditures and ceiling excess and effort reporting.

(a) The WIOA local area must establish a written reconciliation process which includes reconciling expenditures, receipts, accruals and obligations between sub-areas and the fiscal agent.

(i) The WIOA local areas are required to complete the reconciliation process each quarter.

(ii) The WIOA local area must review and update, if necessary, their reconciliation process on an annual basis.

(b) The WIOA fiscal agent must ensure that the combined disbursements, receipts, accruals, obligations and cash balance of sub-areas match those reported on the local area's quarterly certification submitted to the Ohio department of job and family services (ODJFS).

(c) The WIOA fiscal agent must review CFIS web reports and make adjustments and/or corrections prior to the final approval of the financial data for the last month of the quarter. The WIOA fiscal agent has access to system reporting throughout the quarter and can make ongoing adjustments/corrections as necessary.

(4) Monitoring

The WIOA fiscal agent is responsible for overseeing and monitoring the WIOA fiscal activities of their sub-areas, subrecipients and contractors to ensure compliance with all applicable state and federal requirements.

(a) The WIOA fiscal agent must ensure expenditures are allocated against the appropriate cost categories and within cost limitations as specified in the WIOA plan, state and federal statutes and regulations.

(b) The WIOA fiscal agent must communicate, in writing, to the local area and sub-areas all fiscal related monitoring reviews. If the monitoring review contains audit findings, the written communication must include appropriate corrective action steps necessary for compliance. The WIOA fiscal agent must continue to monitor the continuous improvement plans to ensure the implementation of those corrective action steps.

(c) The WIOA fiscal agent must provide technical assistance to local sub-areas regarding financial issues to maximize the effectiveness of the local sub-area.

(C) The local area must maintain documentation 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 (OFMS) and the Ohio auditor of state (AOS).

Supplemental Information

Authorized By: 5101.02, 6301.03
Amplifies: 5101.02, 6301.03
Five Year Review Date:
Prior Effective Dates: 9/25/2015
Rule 5101:9-7-06 | Reporting collections and earnings on erroneous payment recoveries.
 
This is an Internal Management (IM) rule governing the day-to-day staff procedures and operations within an agency.

(A) An erroneous payment is a benefit payment or portion of a payment that was issued in error to an assistance group. When it has been determined that an erroneous payment has occurred, the county department of job and family services (CDJFS) shall attempt to recover the funds. The CDJFS may recover erroneous payments through benefit reduction or through cash collections. Erroneous payments collected by the CDJFS may qualify for additional earnings on the payments. Earnings for recovery of erroneous payments do not apply to participant expense allowances or other support service cash benefits.

(B) The CDJFS reports erroneous payment collections that qualify for earnings and the Ohio department of job and family services (ODJFS) issues earnings as follows:

(1) Disability financial assistance (DFA):

(a) The CDJFS shall deposit DFA cash collections in the public assistance (PA) fund and report the collections on the JFS 02827 "CFIS Local Agency Quarterly Financial Statement" as outlined in rule 5101:9-7-29 of the Administrative Code.

(b) After the close of each quarter, ODJFS multiplies the reported amount by twenty-five per cent.

(c) ODJFS issues the calculated amount as an electronic funds transfer (EFT) to the county.

(2) Temporary assistance for needy families (TANF) or Ohio works first (OWF), defined as a cash benefit issued on or after October 1, 1996:

(a) The CDJFS shall deposit these TANF or OWF cash collections in the PA fund and report the collections on the JFS 02827.

(b) The CDJFS does not report other forms of collection, including benefit reductions or proceeds from state tax offset program (STOP) on the JFS 02827. The CDJFS may verify earnings from collections amounts using its own county's Ohio benefits (OB) report.

(c) After the close of each quarter, ODJFS multiplies the combined reported amounts from the JFS 02827 and the OB report by twenty-five per cent.

(d) At the beginning of the federal fiscal year (FFY), ODJFS issues the calculated amount earned in the previous FFY as an allocation.

(e) The CDJFS shall use earnings for recovery of erroneous aid to dependent children (ADC) payments that occurred after October 1, 1996 and TANF/OWF cash assistance payments only for TANF programs.

(3) ADC, defined as a cash benefit issued on or before September 30, 1996:

(a) The CDJFS shall deposit these ADC cash collections in the PA fund and report the collections on the JFS 02827.

(b) The CDJFS does not report other forms of collection, including STOP and benefit reductions on the JFS 02827. The CDJFS may verify earnings from collections amounts using its own county's OB report.

(c) At the close of each quarter, ODJFS combines the reported amounts from the JFS 02827 and the OB report and multiplies that amount by the non-federal share percentage of 39.83 per cent to get the calculated non-federal share amount. The calculated non-federal share amount is also multiplied by the specific county participation mandated share rate. This result is subtracted from the fifty per cent non-federal share calculation.

(d) ODJFS issues the final calculated amount as an EFT to the county.

(4) Medicaid collections reported on or after July 1, 2004:

(a) The CDJFS shall deposit collections of erroneous payments in the PA fund and report the cash collections as earnings from medicaid collections on the JFS 02827.

(b) After the close of each quarter, ODJFS calculates the reported amounts and multiplies by the current non-federal share percentage, which changes every FFY, effective October first, and then multiplies the product of that calculation by fifty per cent.

(c) ODJFS issues the amount as an EFT to the county.

(5) Food assistance (FA):

(a) The CDJFS shall deposit cash collections of erroneous payments into the PA fund and report collections in OB and on the JFS 02827. The CDJFS does not report other forms of collections, including benefit reductions and treasury offset program (TOP) payments.

(b) At the end of each quarter, ODJFS uses the amounts reported in OB report to calculate the FA earnings from collections as outlined in rule 5101:4-8-23 of the Administrative Code. The CDJFS reports the receipt of the earnings on the JFS 02827 using codes established by ODJFS for this purpose.

(c) ODJFS issues the amount as an EFT to the county.

(C) In addition to collections that are eligible for earnings, the CDJFS shall also report the following erroneous payment collections as receipts on the JFS 02827:

(1) Cancellations, collections, refunds, or other general assistance (GA) receipts;

(2) Collections of erroneous payments for family emergency assistance (FEA) medical;

(3) Collections of ADC erroneous payments made prior to October 1, 1987;

(4) Cancellations, collections, refunds, or other child care receipts;

(5) Collections of erroneous payments of early learning initiative (ELI) funds;

(6) Collections of erroneous payments of employment retention incentive (ERI) funds; and

(7) Collections of prevention, retention and contingency (PRC).

(D) ODJFS will include the erroneous payment collections, as reported on the JFS 02827, on the over/under report and collect them as part of the quarterly close calculation.

Supplemental Information

Authorized By: 5101.02
Amplifies: 5101.02
Five Year Review Date:
Prior Effective Dates: 9/1/2003
Rule 5101:9-7-08 | Title IV-E foster care maintenance (FCM) agreements between the Ohio department of job and family services (ODJFS) and county juvenile courts.
 
This is an Internal Management (IM) rule governing the day-to-day staff procedures and operations within an agency.

(A) The county juvenile court and the board of county commissioners may enter into a subgrant agreement with ODJFS to administer Title IV-E of the Social Security Act, which allows the juvenile court to assume full responsibility for the placement and care of adjudicated unruly and delinquent children. The subgrant agreement enables these courts to receive Title IV-E reimbursement for allowable foster care maintenance (FCM) costs, associated administration, and training costs and prevention services costs under the Family First Prevention Services Act, Public Law 115-123 as outlined in this rule.

(B) Court reimbursement for children in custody as described in section 2151.152 of the Revised Code include:

(1) Prevention services costs under the federal Family First Prevention Services Act and the catalog of federal domestic assistance (CFDA) number 93.472 to allowable costs for which a juvenile court may receive reimbursement upon agreement with the department of job and family services on behalf of a child in certain circumstances; and

(2) A child who is at the imminent risk of removal from the home and is a sibling of a child in the temporary or permanent custody of the court to the list of circumstances of a child on whose behalf reimbursement may be sought.

(C) A juvenile court that is a subgrantee of ODJFS shall enter information into the statewide automated child welfare information system (SACWIS) regarding provision of services to any juvenile - adjudicated unruly or delinquent - in order to receive Title IV-E financial reimbursement. The court may enter into a contract with a public children services agency (PCSA) to perform Title IV-E eligibility determinations.

(D) Any contract or interagency agreement established between a juvenile court and a PCSA must specify the following:

(1) Services to be performed by the contracting parties as described in paragraph (C) of this rule; and

(2) A specific and discrete rate of compensation that will be paid for the performance of these services on behalf of Title IV-E eligible children, such rate of compensation not being greater than what is also charged for children who are not eligible.

(E) A PCSA shall report any income received from the juvenile court as a result of such a contract as described in rule 5101:9-7-29 of the Administrative Code.

(F) In counties where the juvenile court enters into a Title IV-E subgrant agreement with ODJFS:

(1) ODJFS issues a single warrant for all FCM payments each month to the county treasurer that includes the reimbursement to the juvenile court for FCM costs.

(2) ODJFS provides the PCSA a disbursement journal to be used to determine the amount of the warrant owed to the juvenile court.

(3) The PCSA shall then request that the county treasurer reimburse the amount owed to the juvenile court for placement and care through a warrant, transfer or other county practice.

Last updated April 16, 2021 at 8:23 AM

Supplemental Information

Authorized By: 5101.141
Amplifies: 5101.141
Five Year Review Date:
Prior Effective Dates: 5/1/2006
Rule 5101:9-7-10 | Title XX social services block grant (SSBG) quarterly reporting.
 
This is an Internal Management (IM) rule governing the day-to-day staff procedures and operations within an agency.

(A) In accordance with Chapter 5101:2-25 of the Administrative Code, ODJFS issues federal and state social services funding to county department of jobs and family services (CDJFS) to assist in the delivery of social services directed toward the needs of children and adults.

(B) Pursuant to 45 C.F.R. part 96, states are required to report services provided by the CDJFS, using federal, state or local social services funds. The CDJFS may provide services through compact services, direct services, purchased services, or grant agreements as defined in rule 5101:2-25-02 of the Administrative Code. The purpose of the SSBG quarterly summary reporting system is to collect social services expenditure data by county each quarter in order to complete annual federal reporting as mandated in 42 U.S.C. 1397e.

(C) Each CDJFS shall enter required service and expenditure data in the SSBG reporting system no later than the thirtieth day of the month following the last month of the quarter; e.g., October thirtieth for the July through September time period. The CDJFS shall submit a Title XX SSBG quarterly report even if SSBG direct services were not provided or purchased service expenditures were not made during the quarter.

Non-compliance with ODJFS reporting requirements may result in a delay of a county's draw request.

(D) SSBG quarterly reporting includes information from the following social services allocations:

(1) Title XX federal social services as described in rule 5101:9-6-12 of the Administrative Code;

(2) Title XX temporary assistance for needy families (TANF) transfer as described in rule 5101:9-6-12.1 of the Administrative Code;

(3) Adult protective services (APS) as described in rule 5101:9-6-14 of the Administrative Code.

(4) Social services operating (SSO) as described in rule 5101:9-6-10 of the Administrative Code; and

(5) Adult services and family services training as described in rule 5101:9-6-14.1 of the Administrative Code.

(E) Each CDJFS shall report the following information each quarter for any eligible Title XX service defined in 45 C.F.R. part 96, appendix A and the county's Title XX profile:

(1) The number of individuals who received services in whole or in part with social services funds showing separately the number of children and the number of adults who received such services;

(2) The total amount of social services funding spent in providing each service. The CDJFS shall report expenditure amounts for services provided by purchased services or agreements and by CDJFS staff as reported in the county finance and information system (CFIS) for the corresponding time period;

(a) The CDJFS shall report information for services provided through purchased service contracts or agreements in the quarter in which the CDJFS determine the services were paid.

(b) The CDJFS shall report information for services provided by the CDJFS staff in the quarter that the services were provided; and

(3) Whether the services were provided by public agencies, private agencies, or both.

(a) "Public service" is defined as a service provided by any state, or local government; any department, agency special purpose district, workforce investment board, or other instrumentality of a state or local government.

(b) "Private service" is defined as a service provided through a written contract between the local CDJFS and private non-profit agencies, private proprietary agencies, or individual contractors.

(F) The CDJFS shall make any allowable adjustments and/or revisions that arise after quarterly reporting has been suspended in the first month of the following quarter.

Supplemental Information

Authorized By: 5101.02
Amplifies: 5101.02
Five Year Review Date:
Rule 5101:9-7-20 | Income maintenance, workforce, social services, and child welfare random moment sample (RMS) time studies.
 
This is an Internal Management (IM) rule governing the day-to-day staff procedures and operations within an agency.

(A) The income maintenance random moment sample (IMRMS), workforce random moment sample (WFRMS), social services random moment sample (SSRMS), and child welfare random moment sample (CWRMS) time studies are designed to measure activity regarding various programs. The child support random moment sample (CSRMS) is described in rule 5101:9-7-23 of the Administrative Code.

(1) Data collected from these time studies are used to calculate allocation statistics used to distribute cost pool expenditures to the appropriate programs. The percentages are used by the county family services agencies (CFSA) and Workforce Innovation and Opportunity Act (WIOA) local areas to distribute administrative funds reported in accordance with rule 5101:9-7-29 of the Administrative Code.

(2) The RMS sampling period offsets the financial reporting quarter by one month as follows:

(a) First period: December, January, February for the January through March reporting quarter;

(b) Second period: March, April, May for the April through June reporting quarter;

(c) Third period: June, July, August for the July through September reporting quarter; and

(d) Fourth period: September, October, November for the October through December reporting quarter.

(B) Activities for each study are identified as follows:

(1) The IMRMS is designed to identify activities directly related to program functions benefiting one or more income maintenance programs; e.g., medicaid, food assistance, disability assistance. Additionally, social service and workforce investment activities may be included in the IMRMS if staff perform a combination of any two of those major program activities.

(2) The SSRMS is designed to identify activities directly related to program functions benefiting one or more social services programs; e.g., Title IV-E administration and training, Title XIX related to children. Additionally, income maintenance and workforce investment activities may be included in the SSRMS if staff perform a combination of any two of those major program activities.

(3) The WFRMS is designed to identify activities directly related to program functions benefiting one or more workforce investment programs; e.g., adult, dislocated worker, and youth programs.

(a) A WIOA stand alone local area shall reference rule 5101:9-31-17 of the Administrative Code to determine the cost allocation requirements. "WIOA stand alone local areas" are defined as workforce investment areas receiving only department of labor (DOL) funding from the Ohio department of job and family services (ODJFS) to administer their services. If the stand alone local area allocates costs by RMS, staff participate in the WFRMS time study.

(b) A combined CFSA having staff who work solely on workforce development activities and have therefore established a workforce development cost pool shall participate in the WFRMS, rather than the IMRMS or SSRMS.

(4) Stand alone public children services agencies (PCSA) are required to participate in the CWRMS time study. The CWRMS is designed to identify activities directly related to program functions benefiting one or more children's services programs; e.g., Title IV-E administration and training.

(C) Employees engaged in directly related program functions shall participate in the RMS time studies and cannot participate in more than one type of time study; i.e., IMRMS, SSRMS, CWRMS, or WFRMS.

Categories of positions generally excluded from the time study are:

(1) Administrative.

(2) Supervisory.

CFSA or WIOA local area may add a supervisor to the roster if the supervisor is providing direct services more than fifty per cent of the time. The agency shall retain documentation to support the inclusion of the position in the time study. The documentation shall include a copy of the position description signed by the current agency head. The agency is not required to maintain separate documentation if the position description includes, at a minimum:

(a) The directly related program activities or description of the direct services provided by the position; and

(b) The portion of time spent by the position on the program activities.

(3) Administrative support.

CFSA or WIOA local area may add an employee assigned to an administrative support position to the roster if the administrative support position provides direct services more than fifty per cent of the time. The agency shall retain documentation to support the inclusion of the position in the time study. The documentation shall include a copy of the position description signed by the current agency head. The agency is not required to maintain separate documentation if the position description includes, at a minimum:

(a) The directly related program activities or description of the direct services provided by the position; and

(b) The portion of time spent by the position on the program activities.

(D) Roster completion.

An RMS coordinator and alternate coordinator(s) must be assigned to administer each time study. Additional alternates may be needed based on the location of the sample population, the sample size, available staff time, and/or other pertinent factors. CFSA and WIOA local area must select at least one alternate to complete the RMS process in the coordinator's absence. The RMS coordinator may also be the coordinator for the random moment time study detailed in rule 5101:9-7-23 of the Administrative Code.

(1) Coordinator and alternate(s) responsibilities include reviewing and maintaining the RMS roster in the webRMS system. The employee roster shall include, at a minimum:

(a) Position number: a unique identifier for each position to be used in the RMS.

(b) Employee name: the person filling the position.

(c) Position title: the county agency or WIOA stand alone local area has the option of including the classification title or position title.

(d) Staff work schedule: the actual employee work schedule is used.

(e) E-mail addresses: the e-mail address of the employee and the employee's supervisor.

(2) The RMS coordinator shall not include vacant positions on the RMS roster. If the vacancy is expected to remain unfilled through the majority of the next RMS observation period, the RMS coordinator shall remove the position from the RMS roster. Once the vacancy has been filled, the position shall be added back to the RMS roster by the RMS coordinator.

(3) RMS coordinators shall complete all rosters in webRMS no later than five business days before the RMS sampling period begins.

(4) ODJFS approves the sample for the period by using the sample set submitted by the RMS coordinator in webRMS.

(E) Observation completion.

(1) Roster members (employees) will receive an e-mail with a link to webRMS at the time of the observation moment.

(2) The employee clicks on the webRMS link included in the e-mail to access the observation moment.

(a) The employee selects the appropriate program and activity code.

(b) The employee is required to complete the comment section. Comments shall demonstrate that the selected program and activity codes support the work being performed by the assigned position at the time of the observation.

(i) An employee working on a case shall include a case number or other unique identifier establishing case/client identity.

(ii) An employee not working on a case enters comments. The employee shall ensure that adequate backup documentation is available to verify the activity being performed.

(iii) An employee attending a meeting or training at the time of the observation moment shall enter the title/subject, location, and facilitator.

(iv) An employee on break, at lunch, on leave or on personal business at the time of the observation shall indicate the position was idle.

(3) An employee receiving an observation moment will have forty-eight hours to respond, not including weekends or holidays.

(a) WebRMS generates a reminder e-mail notice to the employee and the employee's supervisor twelve hours after the moment has passed if the employee has not responded to the moment.

(b) WebRMS generates an additional reminder e-mail notice to the employee, the employee's supervisor, and RMS coordinator thirty-six hours after the moment has passed if the employee has not responded to the moment.

(c) If an employee fails to respond within the forty-eight-hour period, the observation moment will expire and webRMS will not permit the employee to respond.

(4) The RMS coordinator may select an alternate response option upon notification by the employee or the employee's supervisor that the employee is unable to respond to the observation moment via e-mail within the forty-eight-hour observation period. The RMS coordinator shall note the reason for the substitution and shall document the response in the comments section on behalf of the employee.

(F) Observation moment expiration.

(1) An observation moment expires when there is no response. Expired moments may occur for the following:

(a) A position currently in a time study is idle due to a short-term absence when the observation moment occurs and the position is not reassigned to an employee who is not currently in the time study;

(b) A position is idle due to a vacancy and the position is not reassigned to an employee not currently in the time study; or

(c) An employee fails to respond to an observation moment within the forty-eight-hour response period.

(2) Once a moment expires, it becomes an invalid response and costs associated with that moment are distributed by the statistics derived from the valid responses.

(3) In accordance with federally accepted timelines, the RMS coordinator shall review and approve by accepting all observation moment responses within seventy-two hours.

(G) Number of observations.

The CFSA or WIOA local area may opt to produce more than the minimum observations per employee, to a maximum of five thousand total observations. A CFSA or WIOA local area electing to sample more than the minimum number of observations per period must request the desired number of samples in webRMS. Once the extra moments are approved by ODJFS, they must be completed for that period.

(1) IMRMS.

(a) For the ten county agencies with the largest amount of IM cost pool expenditures: two thousand three hundred total observations.

(b) For the other county agencies: three hundred fifty-four total observations.

(2) WFRMS.

(a) For each WIOA stand alone local area or in a combined CFSA that has established a workforce cost pool with more than ten participating positions, the sample size per reporting period is a minimum of three hundred fifty-four total observations.

(b) For each WIOA stand alone local area or in a combined CFSA that has established a workforce cost pool with ten or less participating positions, the sample size per reporting period is a minimum of thirty-three observations per participating position.

(3) SSRMS and CWRMS.

(a) For county agencies with one to ten participating positions: thirty-three observations per position.

(b) For county agencies with eleven to seventy-four participating positions: three hundred fifty-four total observations.

(c) For county agencies with seventy-five or more participating positions: two thousand four hundred total observations.

(H) Quality assurance.

To assure sampling accuracy and quality control, for each sampling period, ten per cent of all IMRMS, WFRMS, SSRMS, and CWRMS observations are systematically selected from the total RMS observations, and are known as control observations.

Supervisors must validate at least forty per cent of the control observations for each sampling period.

(1) For the purposes of the RMS time study, a supervisor is:

(a) Identified for each roster position as stated in paragraph (D)(1)(e) of this rule, and;

(b) Shall have sufficient knowledge of the programs and activities performed by the employee(s) to determine the accuracy of the response.

(2) The supervisor shall be responsible for validation of responses within the same forty-eight-hour response period that is available to the employee.

(3) By approving the response, the supervisor is verifying that the appropriate program and activity was selected.

(4) After the supervisor approves the response, the RMS coordinator will accept the response within the time frame allotted as stated in paragraph (F)(3) of this rule.

(I) Absences and vacancies.

(1) For the purposes of the RMS time study:

(a) A position is idle due to an absence when the employee assigned to the position is on paid or unpaid leave but intends to return to work in the future.

(b) A position is idle due to a vacancy when the employee assigned to the position has left the position and does not intend to return. This includes situations in which an employee is promoted, demoted, transferred to another position or is separated from the agency.

(2) If a position is idle due to an absence or vacancy, the RMS coordinator may:

(a) Assign the position's duties to another employee or supervisor not currently in the time study. The RMS coordinator shall reassign the position to the new name and e-mail address of the employee or supervisor in webRMS. The newly assigned employee or supervisor will receive the remaining notifications for the observation moments for the position in the sample quarter.

(b) Assign the position's duties to an employee currently in the time study and the employee is also fulfilling his or her originally assigned duties. The position is still idle. The employee will only receive and respond to observation moments for his or her originally assigned position.

(c) Assign the position's duties to another employee currently in the time study but the employee is no longer fulfilling his or her originally assigned duties. The employee will begin to receive and complete the observation moments assigned to the new position. The RMS coordinator will remove the employee's name and e-mail address from the employee's former position in webRMS creating a vacancy in the employee's former position.

(d) Under no circumstances may an employee complete an observation moment for more than one position.

(J) The RMS coordinator must approve the RMS for the reporting period in webRMS within five working days after the last moment has expired.

(K) The CFSA or WIOA stand alone local area shall retain documentation in accordance with the records retention requirements in rule 5101:9-9-21 of the Administrative Code.

(L) ODJFS maintains RMS coding information in the webRMS system and on the ODJFS website.

(M) All CFSAs or combined WIOA local areas shall allocate their costs in accordance with this rule unless ODJFS has approved an alternate cost allocation method. All cost allocation must be in accordance with 45 C.F.R. 75.420, 45 C.F.R 75.430, and be approved by ODJFS.

Supplemental Information

Authorized By: 5101.02
Amplifies: 329.04 , 5101.02
Five Year Review Date:
Prior Effective Dates: 12/11/1984 (Emer.), 6/1/1989, 9/30/1993, 12/1/2006, 6/2/2011, 6/11/2012
Rule 5101:9-7-23 | Child support random moment sample time study.
 

(A) The child support random moment sample (CSRMS) time study is designed to measure the activity of county child support enforcement agency (CSEA) staff related to child support program activities.

(1) Data collected from the time study are used to calculate allocation statistics used to distribute cost pool expenditures to the appropriate programs. The percentages are used by the CSEA to distribute administrative funds reported in accordance with rule 5101:9-7-29 of the Administrative Code.

(2) The CSRMS sampling period offsets the financial reporting quarter by one month as follows:

(a) First period: December, January, February for the January through March reporting quarter;

(b) Second period: March, April, May for the April through June reporting quarter;

(c) Third period: June, July, August for the July through September reporting quarter; and

(d) Fourth period: September, October, November for the October through December reporting quarter.

(B) For purposes of this rule, CSEA shall be defined as any county CSEA organizational structure outlined in rule 5101:9-1-16 of the Administrative Code. The income maintenance, workforce, social services, and child welfare random moment sample (RMS) time studies are described in rule 5101:9-7-20 of the Administrative Code.

(C) Employees engaged in directly related CSEA functions shall participate in the CSRMS time study and cannot participate in more than one type of time study, i.e., income maintenance, workforce, social services, or child welfare random moment sample.

Categories of positions generally excluded from the time study are:

(1) Administrative.

(2) Supervisory.

A CSEA may add a supervisor to the roster if the supervisor is providing direct services more than fifty per cent of the time. The CSEA shall retain documentation to support the inclusion of the position in the time study. The documentation shall include a copy of the position description signed by the current CSEA head. The CSEA is not required to maintain separate documentation if the position description includes, at a minimum:

(a) The directly related program activities or description of the direct services provided by the position; and

(b) The portion of time spent by the position on the program activities.

(3) Administrative support.

A CSEA may add an employee assigned to an administrative support position to the roster if the administrative support position provides direct services more than fifty per cent of the time. The CSEA shall retain documentation to support the inclusion of the position in the time study. The documentation shall include a copy of the position description signed by the current CSEA head. The CSEA is not required to maintain separate documentation if the position description includes, at a minimum:

(a) The directly related program activities or description of the direct services provided by the position; and

(b) The portion of time spent by the position on the program activities.

(D) Roster completion.

A CSRMS coordinator must be assigned to administer the time study. The CSEA must also select at least one alternate to complete the CSRMS process in the coordinator's absence. Additional alternates may be needed based on the location of the sample population, the sample size, available staff time, and/or other pertinent factors. The CSRMS coordinator may also be the coordinator for the random moment time studies detailed in rule 5101:9-7-20 of the Administrative Code.

(1) Coordinator and alternate(s) responsibilities include reviewing and maintaining the CSRMS roster in the webRMS system. The employee roster shall include, at a minimum:

(a) Position number: a unique identifier for each position to be used in the CSRMS.

(b) Employee name: the person filling the position.

(c) Position title: the CSEA has the option of including the classification title or position title.

(d) Staff work schedule: the actual employee work schedule is used.

(e) E-mail addresses: the e-mail address of the employee and the employee's supervisor.

(2) The CSRMS coordinator shall not include vacant positions on the CSRMS roster. If the vacancy is expected to remain unfilled through the majority of the next CSRMS observation period, the CSRMS coordinator shall remove the position from the CSRMS roster. Once the vacancy has been filled, the position shall be added back to the CSRMS roster by the CSRMS coordinator.

(3) CSRMS coordinators shall complete all rosters in webRMS no later than five business days before the CSRMS sampling period begins.

(4) The Ohio department of job and family services (ODJFS) approves the sample for the period by using the sample set submitted by the CSRMS coordinator in webRMS.

(E) Observation completion.

(1) Roster members (employees) will receive an e-mail from webRMS with a link to the random moment sample at the time of the observation moment.

(2) The employee clicks on the webRMS link included in the e-mail to access the observation moment.

(a) The employee selects the appropriate program and activity code.

(b) The employee is required to complete the comment section. Comments must demonstrate that the program and activity codes support the work being performed by the assigned position at the time of the observation.

(i) An employee working on a case must include a case number or other unique identifier establishing case/client identity.

(ii) An employee not working on a case enters comments. The employee must ensure that adequate backup documentation is available to verify the activity being performed.

(iii) An employee attending a meeting or training at the time of the observation moment must enter the title/subject, location, and facilitator.

(iv) An employee on break, at lunch, on leave, or on personal business at the time of the observation must indicate the position was idle.

(3) An employee receiving an observation moment will have forty-eight hours to respond, not including weekends or holidays.

(a) WebRMS generates a reminder e-mail notice to the employee and the employee's supervisor twelve hours after the moment has passed if the employee has not responded to the moment.

(b) WebRMS generates an additional reminder e-mail notice to the employee, the employee's supervisor, and CSRMS coordinator thirty-six hours after the moment has passed if the employee has not responded to the moment.

(c) If an employee fails to respond within the forty-eight-hour period, the observation moment will expire and webRMS will not permit the employee to respond.

(4) The CSRMS coordinator may select an alternate response option upon notification by the employee or the employee's supervisor that the employee is unable to respond to the observation moment via e-mail within the forty-eight-hour observation period. The CSRMS coordinator shall note the reason for the substitution and on behalf of the employee document the response in the comments section.

(F) Observation moment expiration.

(1) An observation moment expires when there is no response. Expired moments may occur for the following:

(a) A position currently in the time study is idle due to a short-term absence when the observation moment occurs and the position is not reassigned to an employee who is not currently in the time study;

(b) A position is idle due to a vacancy and the position is not reassigned to an employee not currently in the time study; or

(c) An employee fails to respond to an observation moment within the forty-eight-hour response period.

(2) Once a moment expires, it becomes an invalid response and costs associated with that moment are distributed by the statistics derived from the valid responses.

(3) In accordance with federally accepted timelines, the CSRMS coordinator shall review and approve by accepting all observation moment responses within seventy-two hours.

(G) Number of observations.

(1) For each CSEA with more than ten participating positions, the sample size per reporting period is a minimum of three hundred fifty-four total observations.

(2) A CSEA with ten or fewer participating positions must complete a minimum of thirty-three observations per participating position.

(3) The CSEA conducting the CSRMS may opt to produce more than the minimum observations per employee, to a maximum of five thousand total observations. A CSEA electing to sample more than the minimum number of observations per period must request the desired number of samples in webRMS. Once the extra moments are approved by ODJFS, they must be completed for that period.

(H) Quality assurance.

To assure sampling accuracy and quality control, for each sampling period, ten per cent of all CSRMS observations are systematically selected from the total RMS observations and are known as control observations.

Supervisors will validate at least forty per cent of the control observations for each sampling period.

(1) For the purposes of the RMS time study, a supervisor is:

(a) Identified for each roster position as stated in paragraph (D)(1)(e) of this rule, and;

(b) To have sufficient knowledge of the programs and activities performed by the employee(s) to determine the accuracy of the response.

(2) The supervisor is responsible for validation of responses within the same forty-eight-hour response period that is available to the employee.

(3) By approving the response, the supervisor is verifying that the appropriate program and activity was selected.

(4) After the supervisor approves the response, the RMS coordinator will accept the response within the time frame allotted as stated in paragraph (F)(3) of this rule.

(I) Absences and vacancies.

(1) For the purposes of the CSRMS time study:

(a) A position is idle due to an absence when the employee assigned to that position is on paid or unpaid leave but intends to return to work in the future.

(b) A position is idle due to a vacancy when the employee assigned to the position has left the position and does not intend to return. This includes situations in which an employee is promoted, demoted, transferred to another position, or is separated from the CSEA.

(2) If a position is idle due to an absence or vacancy, the CSRMS coordinator may:

(a) Assign the position's duties to another employee or supervisor not currently in the time study. The CSRMS coordinator shall reassign the position to the new name and e-mail address of the employee or supervisor. The newly assigned employee or supervisor will receive the remaining notifications for the observation moments for the position in the sample quarter.

(b) Assign the position's duties to an employee currently in the time study and the employee is also fulfilling his or her originally assigned duties. The position is still idle. The employee will only receive and respond to observation moments for his or her originally assigned position.

(c) Assign the position's duties to another employee currently in the time study but the employee is no longer fulfilling his or her originally assigned duties. The employee will begin to receive and complete the observation moments assigned to the new position. The CSRMS coordinator will remove the employee's name and e-mail address from the employee's former position in webRMS, creating a vacancy in the employee's former position.

(d) Under no circumstances may an employee complete an observation moment for more than one position.

(J) The CSRMS coordinator must approve the CSRMS for the reporting period in webRMS within five working days after the last moment has expired.

(K) The CSEA shall retain documentation in accordance with the records retention requirements in rule 5101:9-9-21 of the Administrative Code.

(L) ODJFS maintains RMS coding information in webRMS and on the ODJFS website.

Supplemental Information

Authorized By: 3125.25
Amplifies: 3125.25
Five Year Review Date: 3/23/2025
Prior Effective Dates: 12/1/1987, 4/1/1992, 7/1/1996, 6/17/2010
Rule 5101:9-7-29 | Financial reporting requirements for county family services agencies (CFSAs) and Workforce Innovation and Opportunity Act (WIOA) local areas.
 
This is an Internal Management (IM) rule governing the day-to-day staff procedures and operations within an agency.

(A) Financial data reporting.

CFSA, as defined in section 307.981 of the Revised Code, and WIOA local area, as defined in section 6301.01 of the Revised Code, report actual expenditures and revenues through a submission of financial data from the CFSA or WIOA local area's financial reporting system into the county finance information system (CFIS). The CFSA and the WIOA 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 WIOA local area shall enter monthly financial data in CFIS no later than the eighteenth day of the month following the month of the transaction.

(2) Financial data includes expenditures, revenues, adjustments and/or corrections.

(3) BCFTA utilizes submitted 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 (PCSAs);

(c) Reconcile and monitor expenditures against draws; and

(d) Report expenditures, accruals and obligations to the federal government.

(4) The CFSA and WIOA local area shall allocate all reported expenditures in accordance with the federally approved ODJFS cost allocation plan.

(5) The CFSA and WIOA 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 WIOA local area shall certify transactions and balances by submitting 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. 10/2011). 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 (CDJFS) and 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. 10/2011).

(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. 10/2011). 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 WIOA area shall certify workforce development fund revenues and disbursements and the WIOA area accruals and obligations on the JFS 01992 " Workforce Innovation and Opportunity Act (WIOA) Quarterly Financial Statement" (rev. 2/2016).

(a) Accrued expenditures, as defined in 29 C.F.R. 97.3, and in effect July 1, 2015, represent charges incurred, but not yet paid, by the grantee in the reporting period, requiring the provision of funds for:

(i) Goods and other tangible property received;

(ii) Services performed by employees, contractors, subgrantees, subcontractors, or other payees; and

(iii) Amounts owed under programs for which no current service or performance is required; e.g., annuities, insurance claims, and other benefit payments.

(b) Obligations, as defined in 29 C.F.R. 97.3, and in effect July 1, 2015, represent legal commitments incurred by the grantee which will result in expenditures in the current or future reporting period, including:

(i) The amount of orders placed;

(ii) Awarded contracts or subgrants;

(iii) Goods and services received; and

(iv) Similar transactions requiring payment.

(5) When a local WIOA area receives any public assistance funds, the WIOA fiscal agent shall:

(a) Establish a public assistance fund for the allocation, in accordance with section 5101.161 of the Revised Code: and

(b) Certify revenues and disbursements from the PA fund on the JFS 02828 "Public Assistance Quarterly Financial Statement For Workforce Innovation And Opportunity Act (WIOA) Areas" (rev. 5/2016).

(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 financial data through CFIS may cause the CFSA reimbursement or draw request to be delayed.

(1) The quarterly financial statement is a summary of the information submitted via CFIS for each month in the quarter. Completion and certification of the quarterly financial statements is a cooperative effort between county auditors and the CFSA.

(a) The CFSA has access to quarterly financial data in CFIS following the eighteenth day of the month following the last month of each quarter.

(b) The CFSA is given five business days after the eighteenth day of the month following the last month of the quarter to review the financial data for accuracy. When reviewing the preliminary financial data, a CFSA shall:

(i) Reconcile differences between the county auditor financial records and the financial data submitted via CFIS; and

(ii) Approve and submit to OAKS any adjustments and/or corrections.

(2) BCFTA notifies the CFSA once the five-day review period is closed and BCFTA has suspended reporting access to CFIS. Upon notification, the CFSA shall print the quarterly 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 tenth calendar day of the second month following the quarter the report represents.

(i) November tenth for July through September reporting period;

(ii) February tenth for October through December reporting period;

(iii) May tenth for January through March reporting period; and

(iv) August tenth for April through June reporting period.

(D) WIOA quarterly financial statement certification.

The WIOA 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 CFIS, may cause the WIOA draw request to be delayed.

(1) The local WIOA area fiscal agent is responsible for the preparation of the quarterly financial statements for certification.

(a) The local WIOA area fiscal agent has access to quarterly financial data following the eighteenth day of the month following the last month of each quarter.

(b) The local WIOA area fiscal agent is given five business days after the eighteenth day of the month following the last month of the quarter to review the financial data for accuracy. When reviewing the quarterly financial data, a local WIOA area fiscal agent shall:

(i) Reconcile any differences between the local area's financial records and financial data submitted to BCFTA via CFIS; and

(ii) Approve and submit to OAKS any adjustments and/or corrections.

(2) BCFTA notifies the local WIOA area fiscal agent once the five-day review period is closed and BCFTA has suspended reporting access to CFIS. Upon notification, the local WIOA area fiscal agent shall print the quarterly financial statement(s) to complete certification.

(a) The local WIOA area fiscal agent representative shall certify the accuracy and amount of receipts and disbursements, by signing, then submitting, the quarterly financial statements to the local workforce development board (LWDB) director, or LWDB designee for signature. The WDB designee and the fiscal agent representative shall not be the same individual.

(b) The LWDB 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 WIOA area.

(c) The local WIOA area fiscal agent shall submit the completed quarterly financial staement(s) to BCFTA no later than the tenth calendar day of the second month following the quarter the report represents.

(i) November tenth for July through September reporting period;

(ii) February tenth for October through December reporting period;

(iii) May tenth for January through March reporting period; and

(iv) August tenth for April through June reporting period.

(E) The definitions, requirements, and responsibilities contained in rule 5101:9-6-50 of the Administrative Codes are applicable to this rule.

Supplemental Information

Authorized By: 5101.02
Amplifies: 329.04, 5101.02, 5101.161, Section 305.190 of Am. Sub. HB 64 of the 131st General Assembly
Five Year Review Date:
Prior Effective Dates: 1/1/1986 (Emer.), 12/23/2013
Rule 5101:9-7-29.1 | Public children services agency (PCSA) local contributions.
 
This is an Internal Management (IM) rule governing the day-to-day staff procedures and operations within an agency.

(A) Amended Substitute House Bill 110 of the 134th General Assembly requires that if funds distributed by the Ohio department of job and family services (ODJFS) under section 5101.14 of the Revised Code are greater in state fiscal years (SFY) 2022 and 2023 than the amount appropriated in SFY 2019 the county must make a minimum contribution of local funds to the children services fund, as described in section 5101.144 of the Revised Code.

(1) Each county reported to ODJFS the local contributions for county fiscal year (CFY) 2019 made to the children services fund during county fiscal year (CFY) 2019 as described in paragraph (F) of this rule and:

(a) Certified the local county contributions to the children services fund and;

(b) Contributed to the children services fund during SFY 2020 and SFY 2021.

(2) Each county that did not make local county contributions, as described in paragraph (F) of this rule, to the children services fund during CFY 2019:

(a) Certified that no local county contributions were made to the children services fund during CFY 2019, as described in paragraphs (B)(1) to (B)(3) of this rule; and

(b) Did not have a minimum obligation to contribute local county funds in SFY 2020 or SFY 2021; and

(c) Does not have a minimum obligation to contribute local county funds in SFY 2022 or SFY 2023.

(B) Certification of CFY 2019

(1) The PCSA director certified by signature the accuracy of the receipt of local county funds, and submitted the certification form to the county auditor for signature.

(2) The county auditors certified by signature the accuracy of the submitted form signed by the PCSA director.

(3) The PCSA submitted the certification to ODJFS.

(C) Local obligation for SFY 2022

(1) For SFY 2022, ODJFS will use county contributions for CFY 2017 through CFY 2020 to determine the minimum local obligation for SFY 2022.

(2) The PCSA director shall certify the receipt of local county funds, by completing the JFS 02825 for CFY 2020, and submitting the certification form to the county auditor for signature.

(3) County auditors shall certify by signature the accuracy of the submitted form signed by the PCSA director.

(4) The PCSA shall submit the certification to ODJFS by October 31, 2021. The PCSA shall also submit a copy of the certification to their local county commissioners or designee.

(5) ODJFS will use the average of the local county contributions as certified based in paragraph (C)(1) of this rule to determine the county's minimum local contribution requirement for SFY 2022.

(D) Local obligation for SFY 2023

(1) For SFY 2023, ODJFS will use county contributions for CFY 2018 through CFY 2021 to determine the minimum local obligation for SFY 2023.

(2) The PCSA director shall certify the receipt of local county funds by completing the JFS 02825 for CFY 2021, and submitting the certification form to the county auditor for signature.

(3) County auditors shall certify by signature the accuracy of the submitted form signed by the PCSA director.

(4) The PCSA shall submit the certification to ODJFS by March 31, 2022. The PCSA shall also submit a copy of the certification to their local county commissioners or designee.

(5) ODJFS will use the average of the local county contributions as certified based on paragraph (D)(1) of this rule as the minimum amount to be contributed for SFY 2023.

(E) If circumstances arise and a county cannot meet their minimum contribution requirements for SFY 2022 or SFY 2023:

(1) The county commissioner(s) shall submit a written explanation to ODJFS, signed by the county auditor, verifying that the county cannot meet local funding requirements. The county commissioner(s) may request a reduced amount or request that the entire contribution be waived;

(2) The county commissioner(s) shall submit a copy of the hardship request to the PCSA director; and

(3) The request will be reviewed and may be granted at the discretion of the ODJFS director.

(F) For purposes of this rule local county funds are:

(1) County general revenue funds appropriated and deposited into the child services fund; and

(2) Levy taxes appropriated and deposited into the children services fund as described in section 5153.35 of the Revised Code.

Last updated August 2, 2021 at 10:35 AM

Supplemental Information

Authorized By: 5101.02
Amplifies: 329.04, 5101.02, 5101.144, 5101.161, Section 307.110 of Am. Sub. HB 166 of the 133rd General Assembly, Am. Sub. HB 110 of the 134th General Assembly
Five Year Review Date:
Rule 5101:9-7-50 | Federal financial participation (FFP) and the nonfederal matching share.
 
This is an Internal Management (IM) rule governing the day-to-day staff procedures and operations within an agency.

(A) Administration of the various family services programs is the joint financial responsibility of federal, state, and local governments. The percentage of federal financial participation (FFP) varies by program and is subject to change each federal fiscal year. State and local funds, known as the nonfederal share, shall be used to supply the difference between the percentage of FFP and one hundred per cent. When there is no FFP available, the state and county shall supply the total funds. When there are no state funds involved, the county shall supply the entire nonfederal share.

(B) The percentage of participation at the federal and state level is applicable only to allowable costs, up to the maximum amount of funds available. Nonallowable costs or nonreimbursable costs are not eligible for federal or state participation. These costs shall be met through one hundred per cent local funds.

(C) FFP is available to the county family services agencies (CFSAs) and workforce innovation and opportunity act (WIOA) local areas for allowable/reimbursable costs. Any funds comprising the nonfederal share that originate from sources other than state or county funds shall meet the requirements set for in paragraphs (D) to (I) of this rule.

(D) Donated funds originating from public sources may comprise the nonfederal share in claiming FFP under the following conditions:

(1) Funds shall be:

(a) Appropriated directly to the local agency, or

(b) Transferred from another public agency to the local agency and under the local agency's administrative control, or

(c) Certified by the contributing public agency as representing expenditures eligible for FFP;

(2) Funds shall not be used to match other federal funds; and

(3) Funds shall not be federal funds, except those authorized by federal law to be used to match other federal funds.

(E) Child support public matching funds requirements are contained in rules 5101:9-6-90 and 5101:12-1-50 of the Administrative Code.

(F) When a public entity wishes to contribute funds to a program, these donated public funds need not meet the requirements of paragraph (D)(1)(a) or (D)(1)(b) of this rule if the CFSA or WIOA local area and provider agency enter into a written agreement. This written agreement is known as a memorandum of understanding (MOU). The MOU shall contain the following terms:

(1) In lieu of transfer of funds, the provider agency will identify the specific amount of funds that the CFSA or WIOA local area may use as the nonfederal share of program expenditures;

(2) The funds that the provider agency identifies for use as the nonfederal share of program expenditures are for services and activities that are not otherwise available on a nonreimbursable basis;

(3) The CFSA or WIOA local area has the authority to determine the specific activities and services for which these funds will be used; and

(4) State or local funds identified for this purpose may not be used to match other federal funds.

(G) Funds donated from private sources may be considered the nonfederal share in claiming FFP when the funds meet the following three conditions:

(1) Funds shall be transferred to the local agency and under its administrative control;

(2) Funds shall be donated without any restriction which would require their use for particular individuals or at particular facilities or institutions; and

(3) Funds shall not revert back to the donor's control.

(H) A CFSA or WIOA local area receiving a provider-related donation can utilize FFP as long as the donation is not returned to the individual provider or related entity and:

(1) The amount of the payment received does not correlate to either the amount of the donation or to the difference between the amount of the donation and the amount of FFP received;

(2) No portion of the payment made under medicaid to the donor or any related entity varies based only on the amount of the total donation received; and

(3) The county agency receiving the donation does not provide for any payment, offset, or waiver that guarantees the return of any portion of the donation to the provider.

(I) Provider-related donations to the county agency shall not exceed the following limitations:

(1) Five thousand dollars per year from an individual provider; and

(2) Fifty thousand dollars per year from any health care organization entity unless the entity has outstationed eligibility workers as outlined in rule 5160:1-2-06 of the Administrative Code.

Supplemental Information

Authorized By: 5101.02
Amplifies: 5101.02
Five Year Review Date:
Prior Effective Dates: 3/30/2015