This letter transmits revisions to the JFS 02911 Title IV-E Single Cost Report form and JFS 02911-I Instructions for Completing JFS 02911 Title IV-E Single Cost Report instructions which are used pursuant to OAC 5101:2-47-26.1 “Title IV-E agencies, private child placing agencies (PCPA), private noncustodial agencies (PNA), residential care facilities, substance use disorder (SUD) facilities and a qualified residential treatment program (QRTP): 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, 2022, through June 30, 2023 (SFY 2023). An explanation of the revisions to the cost report form and instructions appears below:

Form JFS 02911

• All worksheet footers updated to reflect "JFS 02911 (Rev. 9/2023)."
• Agency Info worksheet:  Cost Reporting Period updated to reflect SFY 2023 period.
• IV-E Summary worksheet:
  
  • Purchased foster care (PFC) service section:
    
    • Other Consumables – Maintenance column renamed.
    • Other Consumables – Administration, Support column added.
    • Transportation – Child, Maintenance column renamed.
    • Transportation – Child, Administration/Support column renamed.
    • Transportation – Administration column added.
  • Residential (RES) service section:
    
    • Other Consumables – Maintenance column renamed.
    • Other Consumables – Administration column renamed.
    • Transportation – Child, Maintenance column renamed.
    • Transportation – Child, Administration/Support column renamed.
    • Transportation – Administration column added.
• Reimbursement Ceilings worksheet: 
  • Inflation factor updated to 5.3% based on Consumer Price Index data for SFY 2023 reporting period.
  • Effective period updated to April 1, 2024, through March 31, 2025.
• PFC and RES worksheets:
  
  • PFC, Personnel, Consultant, and RES, Personnel, Consultant – Other, Note 1 section added for explanation of consultant duties administered on behalf of child placements.
  • Non-Personnel section expanded to report Direct Amount and/or Support Amount for cost categories.
  • Non-Personnel, Other Consumables – Maintenance and Other Consumables – Administration/Support lines created to differentiate reported costs.
  • Non-Personnel, Transportation – Child/Maintenance, Transportation – Child/Administration, and Transportation – Administration lines created to differentiate reported costs.
• Allocation of Administrative Overhead Costs:
  
  • Support and Overhead Costs section renamed and expanded to differentiate reported cost according to Agency-Incurred Amount and Externally-Incurred Amount (Consulting/Vendor/Parent Company).
  • Overhead Personnel Salaries Breakout section added to report salaries for prescribed staff groups according to Agency-Incurred Amount and Externally-Incurred Amount (Consulting/Vendor/Parent Company).
    
    • Overhead Personnel Salaries, Other Description, section added for description of other personnel staff types reported on Other line.
  • Support and Overhead Costs, Other Description, section added for description of other types of costs reported on Other line.
  • Allocation of Support and Overhead Costs section relocated on worksheet and requires selection of methodology utilized to allocate cost across reported programs.  Also includes section to describe alternate allocation method if prescribed methods were not utilized.

Instructions JFS 02911-I

• Specific guidance language added regarding form revisions noted above.

An agency which seeks to establish Title IV-E reimbursement ceilings for the effective period April 1, 2024, through March 31, 2025, must complete the filing requirements outlined in OAC 5101:2-47-26.1 (cost report) and OAC 5101:2-47-26.2 (agreed-upon procedures) for SFY 2023. Please note that these effective period timeframes may change based on Tiered Foster Care statewide implementation.

INSTRUCTIONS:

The following chart depicts what materials should be deleted from the Family, Children, and Adult Services Manual (FCASM) and what materials are to be inserted in the FCASM.