Mich. Admin. Code R. 400.2031 - Standards and requirements

Rule 31. In addition to the accounting standards and requirements specified in section 117c of the social welfare act, 1939 PA 280, MCL 400.117c, and section 1 of the uniform budgeting and accounting act, 1968 PA 2, MCL 141.421, the following provisions apply:

(a) All expenditures and disbursements from the court subaccount for which state reimbursement is claimed must be recorded in the county child care fund in the expenditure accounts specified in the publication entitled "Accounting Procedures Manual for Local Units of Government in Michigan" issued by the department of treasury.

(b) All expenditures and disbursements from the county department subaccount for which state reimbursement is claimed must be recorded in the county child care fund in the expenditure accounts specified in the department accounting manual.

(c) All revenues and receipts to the court subaccount related to child care costs for which state reimbursement is claimed shall be recorded in the child care fund and be classified in the revenue accounts as specified in the publication entitled "Accounting Procedures Manual for Local Units of Government in Michigan" issued by the department of treasury.

(d) All revenues and receipts to the county department subaccount related to child care costs for which state reimbursement is claimed must be recorded in the child care fund and be classified in revenue accounts as specified in the department accounting manual.

(e) County child care fund expenditures submitted for state reimbursement must be recorded separately from expenditures that are not eligible for state reimbursement.

(f) A record of the cost for each child must be maintained for direct supervision or purchased placing agency family care, another county's institution, private institution, medical and psychiatric hospital, boarding schools, in-home care, and independent living.

(g) Money received for a child's care up to the cost of care must be reported on the monthly financial report forms provided by the department.

(h) Money received for a child's care more than the cost of care must be placed in a trust for the child.

(i) The accounting records of the probate court subaccount of the child care fund must be retained in compliance with the publication entitled "Record Retention General Schedule #15 Circuit Courts" issued by the state supreme court administration office.

(j) The accounting records of the county department subaccount of the child care fund must be retained in compliance with the department's child care fund policy and made available for state audit.

(k) The county shall document that the expenditure of child care fund money reported for state reimbursement for goods or services from a third party complies with county policy with respect to contract and bidding requirements.

(l) The county shall document that all supplies and equipment for which state reimbursement is received are identified as county property and controlled in compliance with the inventory and control policies of the county.

Notes

Mich. Admin. Code R. 400.2031

1987 AACS; 2020 MR 10, Eff. 5/20/2020