Chapter 6 - County Funding Sources
5101:9-6-31 County Share of Public Assistance Expenditures and the Mandated Share Budget
Effective Date: April 25, 2024
Most Current Prior Effective Date: March 25, 2019

(A)Each board of county commissioners is required by section 5101.16 of the Revised Code to pay the county share of public assistance (PA) net expenditures, which are currently defined as:

(1)Temporary assistance for needy families (TANF) including:

(a)Ohio works first (OWF) benefit payments and county administration of OWF; and

(b)Prevention, retention and contingency (PRC) and county administration of PRC;

(2)Disability financial assistance (DFA), and county administration of DFA;

(3)County administration of supplemental nutrition assistance program (SNAP); and

(4)County administration of medicaid.

(B)The Ohio department of job and family services (ODJFS) shall certifycertifies to the county board of commissioners of each county the amount required in the following state fiscal year (SFY) to meet the county share of PA expenditures as determined in paragraph (C) of this rule. This amount is the "mandated share."

(C)Except as provided in paragraph (D) of this rule, the county's total mandated share of PA expenditures is limited to a maximum of one hundred five per cent of the county's preceding SFY mandated share. County PA expenditures that exceed maximum allowable reimbursement amounts shall is not be credited to a county's share of PA expenditures.

The county mandated share of PA expenditures is a sum of all of the calculations in paragraphs (C)(1) to (C)(3) of this rule:

(1)OWF and PRC programs: seventy-five per cent of the actual amount of the county share of program and administrative expenditures for federal fiscal year (FFY) 1994 aid to dependent children (ADC), family emergency assistance (FEA), and job opportunities and basic skills training (JOBS) pass through programs.

(2)Disability programs: an amount equal to twenty-five per cent of the county's total expenditures for DFA benefits, and county administration of DFA as determined allowable by ODJFS during the SFY that ended in the previous calendar year.

(3)SNAP and medicaid: the amount that is a maximum of ten per cent, or other percentage as determined in paragraphs (C)(3)(a) to (C)(3)(c) of this rule, of the county's total expenditures for county administration of SNAP and medicaid during the SFY ending in the previous calendar year that ODJFS determines are allowable, less the amount of federal reimbursement credited to the county under paragraph (C)(4) of this rule.

(a)If the per capita tax duplicate of a county is less than the per capita tax duplicate of the state as a whole and paragraph (C)(3)(b) of this rule does not apply to the county, the percentage to be used for paragraph (C)(3) of this rule is the product of ten multiplied by a fraction of which the numerator is the per capita tax duplicate of the county and the denominator is the per capita tax duplicate of the state as a whole. ODJFS shall computecomputes the per capita tax duplicate for the state and for each county by dividing the tax duplicate provided by the Ohio department of development services agency (ODSA)(ODOD) for the most recent available year by the current estimate of population prepared by ODSAODOD.

(b)If the percentage of families in a county with an annual income of less than three thousand dollars is greater than the percentage of such families in the state, and paragraph (C)(3)(a) of this rule does not apply to the county, the percentage to be used for paragraph (C)(3) of this rule is the product of these, multiplied by a fraction of which the numerator is the percentage of families in the state with an annual income of less than three thousand dollars a year and the denominator is the percentage of such families in the county.

ODJFS shall computecomputes the percentage of families with an annual income of less than three thousand dollars for the state and for each county by multiplying the most recent estimate of such families published by the ODSAODOD, by a fraction, the numerator of which is the estimate of the average annual personal income published by the bureau of economic analysis of the United States department of commerce for the year on which the census estimate is based and the denominator of which is the most recent such estimate published by the bureau.

(c)If the per capita tax duplicate of a county is less than the per capita tax duplicate of the state as a whole and the percentage of families in the county with an annual income of less than three thousand dollars is greater than the percentage of such families in the state, the percentage to be used shall beis determined as follows:

(i)Multiply ten by the fraction determined under paragraph (C)(3)(a) of this rule; and

(ii)Multiply the product determined under paragraph (C)(3)(c)(i) of this rule by the fraction determined under paragraph (C)(3)(b) of this rule.

(d)ODJFS shall determinedetermines, for each county, the percentage of families in the county with an annual income of less than three thousand dollars, no later than the first day of the SFY of the year preceding the SFY for which the percentage is used.

(4)ODJFS shall creditcredits to a county the full amount of federal reimbursement ODJFS receives from the United States department of agriculture and department of health and human services for the county's expenditures for administration of SNAP and medicaid that ODJFS determines are allowable administrative expenditures.

(D)A county's share of PA expenditures determined under paragraph (C) of this rule may increase pursuant to sanction under section 5101.24 of the Revised Code.

(E)Each January, the board of county commissioners will appropriateappropriates, as required by section 5101.16 of the Revised Code, the amount certified by ODJFS as the SFY county share of PA expenditures and an additional five per cent of that amount for transfer to the PA fund. The appropriation of an extra five per cent will allowallows for any increase that may occur with the next SFY calculated share.

After a notice and certification from ODJFS for the next SFY is received, the board may re-appropriate, for any purpose the board determines necessary, the amount appropriated in January that exceeds the total of the amount certified by ODJFS for the last six months of the current SFY and the first six months of the following SFY.

(F)ODJFS shall identifyidentifies annual budgets and mandated share requirements amounts for each local agency by calculating the county share based on the current PA expenditures reflected on the quarterly PA fund reconciliation report and cash benefit payments to participants. The computation of the county share report shall showshows the actual computation based on current SFY expenditures. ODJFS shall distributedistributes the computation of the county share report twice per year. The final SFY computation of county share report shall indicatedisplays the county mandated share that will beis assessed by ODJFS in the next SFY, up to a maximum ten per cent increase per SFY.

(G)ODJFS calculates and enters in the statewide financial system the mandated share (MS) amount for the applicable programs. In the event that the calculated MSmandated share amount for any program is a negative number, ODJFS will enterenters the MS budget as zero in the county finance information system (CFIS).

(1)Medicaid as medicaid MS; ODJFS enters the medicaid MS as a separate amount;

(2)SNAP as food assistance MS; ODJFS enters the food assistance MS as a separate amount;

(3)DFA as DFA MS; ODJFS enters the DFA MS as a separate amount; and

(4)TANF as TANF MS; ODJFS calculates the TANF MS and enters one-half of the amount into the medicaid MS and one-half of the amount into the food assistance MS. The CDJFS may move all or a portion of the calculated TANF MS under the TANF MS by submitting a request to ODJFS at any time during the state fiscal year.

(H)At the end of each month, the county finance information system (CFIS) will adjustadjusts the county reported expenditures and apply a portion of the monthly medicaid, SNAP, DFA, and/or TANF expenditures to the mandated share.

(1)The total of the monthly expenditures applied to mandated share will beis at least one-twelfth of the annual mandated share budget. Adjustment detail must beis available on the post allocation adjustment report within the CFIS mandated share report.

(2)In the event that the mandated share adjustments result in a negative balance on the expenditure report (reported expenditures are less than one-twelfth of the mandated share budget balance), the amount must beis adjusted on the monthly over/under report and will beis reconciled during quarterly and annual closeout.

(I)As required by section 5101.16 of the Revised Code, the board of county commissioners will transfer each month an amount equal to or greater than the sum of one-twelfth of the amount of funds certified as the mandated county share of PA expenditures for that SFY to the county PA fund. The one-twelfth mandated county share of PA expenditures amount is identified in the state reporting system. If the transfer schedule includes an amount other than one-twelfth per month, the aggregate amount transferred for the SFY must equalequals the county mandated share.

Effective: 4/25/2024

Five Year Review (FYR) Dates: 2/8/2024 and 04/25/2029

Certification: CERTIFIED ELECTRONICALLY

Date: 04/15/2024

Promulgated Under: 111.15

Statutory Authority: 5101.16

Rule Amplifies: 5101.16, 5101.161

Prior Effective Dates: 01/01/1986 (Emer.), 01/31/1986 (Emer.), 04/01/1986, 04/08/1986 (Emer.), 07/01/1986, 12/31/1987 (Emer.), 03/21/1988, 04/18/1988, 01/09/1989, 04/01/1989, 06/02/1989, 03/01/1992, 02/13/1993, 02/08/1997, 06/01/2004, 08/21/2008, 12/03/2009, 11/14/2011, 04/17/2014, 03/25/2019