5101:9-7-29 Financial reporting requirements for county family services agencies (CFSA) and Workforce Investment Act (WIA) local area.

 

 

 

5101:9-7-29                 Ohio   department   of   job   and   family   services   (ODJFS) supervised county agency financial reports.

 

 

 

(A)The purpose of the JFS 02820 "Children Services Monthly Financial Statement" (rev. 6/2004) is to report children services expenditures for reimbursement and receipt of revenues and disbursements from the children services fund. Expenditures for the Title IV-A, Title IV-E, Title IV-B, state child protection allocation (SCPA), independent living initiative, post adoption special service subsidies (PASSS), and some TANF programs, as well as child welfare Title XX activities are reported on the JFS 02820.

 

(1)Stand alone public children services agencies (PCSAs) shall report social services administrative costs and applicable county wide indirect costs on the JFS 02820. Combined agencies (CDJFS/PCSAs) shall report social services administrative costs and applicable shared costs on the JFS 02827 "Monthly Financial Statement" (rev. 11/2000) and not the JFS 02820.

 

(2)The JFS 02820 is used by ODJFS to identify expenditures eligible for reimbursement. It also forms the basis for establishing charges to applicable allocations and the reconciliation of these charges/expenditures to advances.

 

(3)Completion of the JFS 02820 is a cooperative effort between the county auditor and the PCSAs. The county auditor shall certify that the reported transactions and cash balance of the report agree with the records of the auditor's office. The PCSA director shall certify the accuracy and amount of disbursements on the JFS 02820.

 

(4)The PCSA is provided with an option to delay obtaining the county auditor's certification of the JFS 02820 if the delayed certification permits the PCSA to submit its JFS 02820 by the deadline. If the PCSA exercises this option, it shall:

 

(a) Obtain county auditor certification subsequent to submission of the JFS 02820 to the department and retain the certified copy on file in agency records until the ODJFS conducted annual audit of the PCSA has been finalized.

 

(b) Notify the department in writing of any differences between the JFS 02820 as submitted to the department and the later version certified by the county auditor within fifteen days of PCSA receipt of the auditor's version. The written notice shall identify in detail all revised, added, or deleted expenditures by amount and by program and classification codes.

 

(5)The JFS 02820 shall be submitted to ODJFS by the twentieth of the month following the expenditure month.

 

(B)The purpose of the JFS 02827 "Monthly Financial Statement" is to report the receipt

 

 

of revenues and disbursement of funds from the public assistance fund.

(1) The JFS 02827 is used by ODJFS to identify expenditures eligible for reimbursement. It also forms the basis for establishing charges applicable to allocations, for reconciling advances with expenditures, and for reporting expenditures to the federal government each quarter.

(2) Completion of the JFS 02827 is a cooperative effort between the county auditor and the CDJFS. The county auditor shall certify that the reported transactions and cash balance of the report agree with the records of the auditor's office. The CDJFS director shall certify the accuracy and amount of disbursements on the JFS 02827.

(3) The CDJFS is provided with an option to delay obtaining the county auditor's certification of the JFS 02827 if the delayed certification permits the CDJFS to submit its JFS 02827 by the deadline. If the CDJFS exercises this option, it shall:

(a) Obtain county auditor certification subsequent to submission of the JFS 02827 to the department and retain the certified copy on file in agency records until the ODJFS conducted annual audit of the CDJFS has been finalized.

(b) Notify the department in writing of any differences between the JFS 02827 as submitted to the department and the later version certified by the county auditor within fifteen days of CDJFS receipt of the auditor's version. The written notice shall identify in detail all revised, added, or deleted expenditures by amount and by program and classification codes.

(4) The JFS 02827 shall be submitted to ODJFS no later than the twentieth day of the month following the expenditure month. Failure to make timely submission of the JFS 02827 will cause the county advance to be delayed.

(C) The DHS 2830 "Grants and Training Center Billings Side Schedule Report" (4/97) will no longer be submitted with the appropriate financial statement each month.

(1) The CDJFS shall report the amount of administrative costs billed to grantors for income maintenance (IM) or social services federal grants and for adult services regional training centers using the JFS 02827. Combined CDJFS/PCSAs shall also report the amount of administrative costs received from grantors for special children services federal grants and for children services regional training centers. Stand alone PCSAs shall report the amount of administrative costs received from the CDJFS for contracted Title XX activity, grantors for special children services federal grants, and for children services regional training centers using the JFS 02820.

(2) The total amount received is adjusted against the IM combined or  social services administrative cost pool as applicable. Reimbursement received for reported billings shall be reported using the appropriate receipt code and is treated as income.

(D) The purpose of the JFS 01992 "Workforce Investment (WIA) Fund Certification Sheet" (rev. 4/2006) is to report WIA fund revenues and disbursements and the WIA area expenditures and obligations.

(1) The JFS 01992 is used by ODJFS to identify expenditures eligible for reimbursement. It also forms the basis for establishing charges applicable to allocations, for reconciling advances with expenditures, and for reporting expenditures to the federal government each quarter.

(2) Completion of the JFS 01992 is the responsibility of the area fiscal director or the WIA area board designee. The fiscal agent shall certify that the reported transactions and cash balance of the report agree and are accurate. The area fiscal agent or the area board designee shall certify the accuracy and amount of disbursements on the JFS 01992.

(3) The JFS 01992 shall be submitted to ODJFS no later than the twentieth of the month following the expenditure month. Failure to make timely submission will cause the county advance to be delayed.

(E) The purpose of the JFS 02750 "Child Support Administrative Fund Monthly Financial Statement" (rev. 10/2005) is to report the child support enforcement agency (CSEA) expenditures for reimbursement and receipt of revenues and disbursements from the child support administrative fund.

(1) Stand alone CSEAs shall report social services administrative costs and applicable county wide indirect costs on the JFS 02750. Combined agencies (CDJFS/CSEAs) shall report applicable shared costs on the JFS 02827 "Monthly Financial Statement" and not the JFS 02750. The CSEA portion of the shared costs will be transferred to the child support cost pool by the statewide reporting system.

(2) The JFS 02750 is used by ODJFS to identify expenditures eligible for reimbursement. It also forms the basis for establishing charges to applicable allocations, for reconciling advances with expenditures, and for reporting expenditures to the federal government each quarter.

(3) Completion of the JFS 02750 is a cooperative effort between the county auditor and the CSEA. The county auditor must certify that the reported transactions and cash balance of the report agree with the records of the auditor's office. The CSEA director shall certify the accuracy and amount of disbursements on the JFS 02750.

(4) The CSEA is provided with an option to delay obtaining the county auditor's certification of the JFS 2750 if the delayed certification permits the CSEA to submit its JFS 02750 by the deadline. If the CSEA exercises this option, it shall:

(a) Obtain county auditor certification subsequent to submission of the JFS 02750 to the department and retain the certified copy on file in agency records until the ODJFS conducted annual audit of the CSEA has been finalized.

(b) Notify the department in writing of any differences between the JFS 02750 as submitted to the department and the later version certified by the county auditor within fifteen days of CSEA receipt of the auditor's version. The written notice shall identify in detail all revised, added, or deleted expenditures by amount and by program and classification codes.

(5) The JFS 02750 shall be submitted to ODJFS no later than the twentieth day of the month following the expenditure month. Failure to make timely submission of the JFS 02750 will cause the county advance to be delayed.

Replaces:                                                     5101:9-10-29

Effective:                                                     02/12/2007

CERTIFIED ELECTRONICALLY

Certification

02/02/2007

Date

Promulgated Under:                           111.15

Statutory Authority:                           5101.02

Rule Amplifies:                                  329.04, 5101.02

Prior Effective Dates:                         1/1/86 (Emer.), 4/1/86, 4/2/86 (Emer.), 7/1/86, 4/1/87

(Emer.), 6/12/87, 5/1/93, 7/8/94, 10/30/94, 6/23/96, 10/12/96, 4/1/97, 9/28/02.