Ohio Admin. Code 5101:9-7-01.1 - Public children services agency (PCSA) quarterly reconciliation
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
described in section 5101.144of the Revised
Code,
as
is 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.
Notes
Promulgated Under: 111.15
Statutory Authority: 5101.02
Rule Amplifies: 5101.02, 5101.144, 329.04
Prior Effective Dates: 05/24/1985, 01/01/1986 (Emer.), 04/01/1986, 04/02/1986 (Emer.), 07/01/1986, 06/13/1988 (Emer.), 09/01/1988, 12/24/1988, 02/10/1990, 06/04/1990, 03/07/1991, 03/01/1992, 07/22/1992, 11/29/1992, 05/01/1993, 05/23/1993, 07/01/1993, 04/18/1994, 07/24/1994, 06/23/1996, 05/15/1997, 02/15/1998,10/04/2002, 02/12/2007, 08/21/2009, 10/09/2009, 07/01/2011, 10/08/2012, 02/19/2018, 06/20/2019, 04/17/2020
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
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 funding period includes 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.
Notes
Promulgated Under: 111.15
Statutory Authority: 5101.02
Rule Amplifies: 5101.02, 5101.144, 329.04
Prior Effective Dates: 05/24/1985, 01/01/1986 (Emer.), 04/01/1986, 04/02/1986 (Emer.), 07/01/1986, 06/13/1988 (Emer.), 09/01/1988, 12/24/1988, 02/10/1990, 06/04/1990, 03/07/1991, 03/01/1992, 07/22/1992, 11/29/1992, 05/01/1993, 05/23/1993, 07/01/1993, 04/18/1994, 07/24/1994, 06/23/1996, 05/15/1997, 02/15/1998, 10/04/2002, 02/12/2007, 08/21/2009, 10/09/2009, 07/01/2011, 10/08/2012, 02/19/2018, 06/20/2019