The following accounting procedures are necessary for state and
local accountability in the reconciliation of federal and state funds.
(A)Quarter-end
reporting.
(1)The CSEA is
accountable for the child support 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 CSEA has access to system reporting throughout
the quarter in order to make ongoing adjustments/corrections.
(2)The CSEA will
have access to reports based on financial data submitted in the 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 CSEA 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 CSEA shall submit any final adjustments and/or
revisions to OAKS.
(a)Once the
five-day review period is complete, the Ohio department of job and family
services (ODJFS) suspends reporting access to CFIS for the closing quarter in
order to begin the quarter reconciliation process.
(b)The CSEA shall
make any allowable changes that arise after the five-day review period to open
grants in the current quarter.
(B)The CSEA can complete adjusting draws
in CFIS prior to the end of the five-day review period.
(B)(C) Quarter reconciliation.
(1)ODJFS notifies
the CSEA when the quarter reconciliation process is completed. The CSEA shall
review the reports for accuracy and immediately notify ODJFS of any
discrepancies.
(2)State funded
allocations and federally funded subgrants are reconciled at the end of their
period of availability. The period of availability includes the funding period
and the liquidation period.
(3)ODJFS may make
adjustments as necessary to fully reconcile federal grants and/or state
allocations that are being closed.
(a)If reported
expenditures and adjustments in all funding sources
being closed exceeds cash drawn in all funding sources being closed,
ODJFS may issue additional funds on closed grants.
(b)If the total
of reported expenditures and adjustments in all funding sources being closed is
less than cash drawn in all funding sources being closed, ODJFS may adjust
draws in open available grants.
(C)(D) The CSEA shall retain financial, programmatic,
statistical, recipient records, and supporting documents in accordance with the
records retention requirements outlined 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: 1/20/2020
Five Year Review (FYR) Dates: 10/31/2019 and 01/20/2025
Certification: CERTIFIED ELECTRONICALLY
Date: 01/06/2020
Promulgated Under: 119.03
Statutory Authority: 3125.25, 5101.02
Rule Amplifies: 3125.25, 5101.02
Prior Effective Dates: 01/01/1986 (Emer.), 04/01/1986,
04/02/1986 (Emer.), 07/01/1986, 04/01/1987 (Emer.), 06/12/1987, 12/01/1987,
09/01/1989 (Emer.), 11/30/1989, 04/01/1992, 01/01/1993, 05/01/1993, 07/01/1993,
07/08/1994, 10/30/1994, 11/02/1995, 01/01/1996, 01/30/1996, 04/01/1996,
06/23/1996, 07/01/1996, 10/12/1996, 04/01/1997, 09/01/1998, 02/01/1999,
07/15/2002, 09/28/2002, 03/19/2007, 09/03/2009, 09/22/2011, 12/27/2012