This letter transmits revisions to the JFS 02911 "Single Cost Report" form and JFS 02911-I "Single Cost Report Instructions" which are used pursuant to OAC 5101:2-47-26.1 Public children services agencies (PCSA), private child placing agencies (PCPA), private noncustodial agencies (PNA): Title IV-E cost report filing requirements, record retention requirements and related party disclosure requirements. The revised form and instructions are to be used for the state fiscal year reporting period of July 1, 2009 through June 30, 2010.

An explanation of the revisions to the cost report form and instructions appears below:

The JFS 02911 "Single Cost Report" form is the reporting format used to capture one hundred percent of operational costs of all public and private not-for-profit and for-profit providers of purchased family foster care and residential services. The only modifications to the SFY 2010 form are the additions of an allocation methodology checklist at the bottom of the Allocation of Administrative Overhead Costs worksheet and an update to the annual inflation factor.

The JFS 02911-I "Single Cost Report Instructions" provide an overview of the cost report as well as detailed instructions for completing the report. Clarification language was added to the definitions for Personnel Costs Direct, Personnel Costs Support, Non-Personnel Costs, Other Costs, and Unallowable Costs. Additionally, minor clarification language was added where needed in order to facilitate understanding.

The JFS 02911 is intended to be used in an automated format.

When downloading the Microsoft Excel version of the JFS02911 "Single Cost Report," the macro security level must be lowered for the macro buttons to work. To lower the macro security level, open Microsoft Excel, click "Tools," "Options," and then click the "Security" tab. At the bottom of the security sheet, click "Macro Security." Change the security level from high to low. At this point, the file can be downloaded. Once downloaded, open the file. A prompt will appear requesting that the macros be either disabled or enabled. Click "Enable Macros." If the Macro security level is not changed to low and the macros are not enabled, the macro buttons will not work when the file is opened.