5101:9-7-02.1 Child support enforcement agency (CSEA) quarterly reconciliation.

 

 

 

TO BE RESCINDED

 

5101:9-7-02.1              Child     support     enforcement        agency     (CSEA)              quarterly reconciliation.

 

 

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

 

(A)    The CSEA shall report the receipt of revenues and disbursements of funds and provide documentation to justify the allocation of costs by the timely submission of the reports contained in this paragraph. Failure by the CSEA to timely submit these reports may result in the withholding of subsequent funding to the county by the Ohio department of job and family services (ODJFS) office of fiscal and monitoring services until the report has been submitted.

 

(1)   The JFS 02712 "Child Support - Random Moment Sample Observation Form" (rev. 3/2009) data for the quarter shall be received by ODJFS as follows:

 

(a)   By the twentieth of September for the June through August time period;

 

(b)   By the twentieth of December for the September through November time period;

 

(c)     By  the  twentieth  of  March  for  the  December  through  February  time period; and

 

(d)  By the twentieth of June for the March through May time period.

 

(2)    The JFS 02750 "Child Support Administrative Monthly Financial Statement" (rev. 10/2005) shall be received by ODJFS by the twentieth day of the month following the report month.

 

(B)  Reconciliation.

 

The administrative fund reconciliation report is prepared quarterly by ODJFS to show the amount of overpayment or underpayment of cash draw from ODJFS to the county CSEA administrative fund. The administrative fund reconciliation is adjusted quarterly by ODJFS as described in paragraph (C) of this rule and paragraphs (A) to (C) of rule 5101:9-7-02.2 of the Administrative Code.

 

The quarterly CSEA administrative fund reconciliation report is used to offset payments or obligations owed to the state or CSEA, which are then adjusted by ODJFS.

 

 

 

 

(C)  Reconciliation reports.

The CSEA is given the opportunity to review reconciliation reports for accuracy. The quarterly CSEA fund reconciliation report is prepared by ODJFS to show the expenses paid out of the CSEA administrative fund. The CSEA is accountable for the CSEA administrative fund as reconciled each quarter and should review the reports and notify ODJFS of any discrepancies. Discrepancies may be reported to ODJFS during the thirty day time period following the issuance of the first preliminary report. First, second, and third quarter discrepancies reported to ODJFS after the issuance of the final reconciliation report shall be adjusted on the subsequent quarter's reports. Fourth quarter discrepancies shall be reported and adjusted in accordance with the annual closeout procedures in paragraphs (A) to

(C)   of rule 5101:9-7-02.2 of the Administrative Code.

(1)   The first preliminary reconciliation report will be made available by ODJFS:

(a)    No later than the fifteenth of November for the July through September quarter;

(b)   No later than the fifteenth of February for the October through December quarter;

(c)   No later than the fifteenth of May for the January through March quarter; and

(d)  No later than the fifteenth of August for the April through June quarter.

(2)   The second preliminary reconciliation report will be made available by ODJFS:

(a)    No later than the thirtieth of November for the July through September quarter;

(b)     No later than the twenty-eighth of February for the October through December quarter;

(c)     No  later  than  the  thirty-first  of  May  for  the  January  through  March quarter; and

(d)  No later than the thirty-first of August for the April through June quarter.

(3)   The final reconciliation report will be made available by ODJFS:

(a)    No later than the fifteenth of December for the July through September quarter;

(b)    No later than the fifteenth of March for the October through December quarter;

(c)   No later than the fifteenth of June for the January through March quarter; and

(d)    No  later  than  the  fifteenth  of  September  for  the  April  through  June quarter.

(D)     The quarterly reconciliation review requirement is intended to correct instances where either ODJFS or the CSEA discover errors. Examples of errors include, but are not limited to:

(1)   Use of incorrect splits of shared costs;

(2)   Use of incorrect allocation information;

(3)   Incorrect coding on the JFS 02750; and

(4)   Incorrect coding on the JFS 02712.

(E)  Quarterly close.

(1)    The CSEA fund is reconciled each quarter based on the final reconciliation reports. ODJFS will perform the quarterly close as follows:

(a)   The July through September quarter close will occur in December;

(b)   The October through December quarter close will occur in March;

(c)   The January through March quarter close will occur in June; and

(d)  The April through June quarter close will occur in September.

(2)    During quarterly close, the final quarterly CSEA fund reconciliation report is used to identify the need to adjust funding to the CSEA for over or under

expenditure.

(a)    If cash draws exceeded expenditures for the quarter being closed, the CSEA is notified to deduct the amount from cash draws requested by the CSEA in the current quarter.

(b)   If reported expenditures exceeded cash drawn for the quarter being closed, the CSEA shall assess their current cash status and may request a cash draw if the CSEA has an actual immediate need for the funding.

(F)     The CSEA shall maintain 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.

Effective:                                                     09/22/2011

R.C. 119.032 review dates:                         07/07/2011

CERTIFIED ELECTRONICALLY

Certification

09/12/2011

Date

Promulgated Under:                           119.03

Statutory Authority:                           3125.25, 5101.02

Rule Amplifies:                                  3125.25, 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, 12/1/87, 9/1/89 (Emer), 11/30/89, 4/1/92, 1/1/93, 5/1/93, 7/1/93, 7/8/94, 10/30/94,

11/2/95, 1/1/96, 1/30/96, 4/1/96, 6/23/96, 7/1/96,

10/12/96, 4/1/97, 9/1/98, 2/1/99, 7/15/02, 9/28/02,

3/19/07, 9/3/09