This letter transmits revisions to the JFS 02911 "Single Cost Report" and instructions JFS 02911- 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, 2006 through June 30, 2007

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 include password protection to cells which users should not be accessing during completion of the form, to update the annual inflation index, to include an unallowable cost line within the non-reimbursable section of the Title IV-E purchased foster care worksheets and the Title IV-E residential worksheets, and include the reorganization of how administrative overhead cost information is presented.

The JFS 02911-I "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 the URL address for the ODJFS Forms Central website so that users of the form and instructions can download the most recent versions. Additionally, PCSA's and Title IV-E agencies are advised how to properly report clothing, graduation, and personal incidental expenses on the cost report for Title IV-E eligible and non-eligible children. Furthermore, new language was added regarding how to statistically account for temporary absences from placement settings for periods which do not exceed fourteen days during a month. Finally, other minor clarification language was added where needed in order to facilitate understanding.

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.