** Archive **
FCASMTL 174 (JFS 02911 - Archive)
Family, Children and Adult Services Manual Transmittal Letter No. 174
December 19, 2005
TO: Family, Children and Adult Services Manual Holders
FROM: Barbara E. Riley, Director
SUBJECT: Changes to Foster Care Maintenance Single Cost Report (JFS 02911) and Instructions (JFS 02911I)

This letter transmits revisions to the JFS 02911 "Single Cost Report" and instructions JFS 02911I 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 cost reports which are due by December 31, 2005.

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 form has been amended to update the annual inflation index. A formula change was also made to case management cells on the Purchased Foster Care and Residential tabs on the report. Other changes include the reorganization of program totals reported on the Administrative Overhead worksheet and the addition of a "Total" column in the "Non-Personnel" section of the Residential tabs on the report.

The JFS 02911I "Single Cost Report Instructions" provide an overview of the cost report as well as detailed instructions for completing the report. The instructions have been amended to include more detailed general guidelines for determining the reimbursability of costs and more explicit examples of reporting salary and wage information among programs. Other changes include the clarification/expansion of items already included in the instructions.

The JFS 02911 is intended to be used in an automated format. It is available in Microsoft Excel that can be accessed from the Forms section of the electronic Family, Children and Adult Services Manual or directly from the Publications section of the webpage for the Office for Children and Families, under the Forms Section at:


When downloading the Microsoft Excel version of the JFS 02911 "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.

 JFS 02911 (rev. 7/2004)JFS 02911 (rev. 7/2005)
 JFS 02911I (rev. 7/2004)JFS 02911I (rev. 7/2005)
Transmittal LettersTransmittal Letter Index starting with No. 164Transmittal Letter Index starting with No. 164
   Transmittal Letter No. 174