FCASPL 310 (Changes to JFS 02911 and JFS 02911-I)
Family, Children and Adult Services Procedure Letter No. 310
August 22, 2016
TO: Family, Children and Adult Services Manual Holders
FROM: Cynthia C. Dungey, Director
SUBJECT: Changes to Title IV-E Single Cost Report Form (JFS 02911) and Instructions (JFS 02911-I)

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, 2015, through June 30, 2016 (SFY 2016).

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


  • All worksheet footers updated to reflect "JFS 02911 (Rev. 8/2016)."
  • Annual calculated inflation factor (1.8%) added to the Title IV-E Reimbursement Ceilings and Cost Per Diems worksheet.


  • Per the Code of Federal Regulations, use allowance as a form of depreciation for buildings and improvements is deemed an unallowable expense; the straight line computation of depreciation is the only allowable methodology. Accordingly, allowable use allowance language has been removed from the instructions.
  • Date references were revised to reflect proper reporting and effective periods.

An agency which seeks to establish Title IV-E reimbursement ceilings for the effective period April 1, 2017, through March 31, 2018, must complete the filing requirements as outlined in OAC 5101:2-47-26.1 (cost report) and OAC 5101:2-47-26.2 (agreed-upon procedures) for SFY 2016.

FORMSJFS 02911 (Rev. 8/2015)JFS 02911 (Rev. 8/2016)
 JFS 02911-I (Rev. 8/2015)JFS 02911-I (Rev. 8/2016)