The following accounting procedures are necessary for state and
local accountability in the allocation of state and federal funds.
(A)Financing
(1)Each county
shall create and maintain a single PCSA fund into which funds shall be
deposited monthly for the operation of children services programs.
(2)Available funds
are limited by state appropriation and federal award.
(3)The Ohio
department of job and family services (ODJFS) notifies the PCSA on an annual
basis, of the amount of the state child protective allocation (SCPA) advance
the agency will receive for each quarter.
(4)ODJFS
reimburses the county for allowable expenditures when the quarterly
reconciliation is finalized.
(5)Advances and
reimbursements through the county finance information system (CFIS) are issued
via electronic fund transfer (EFT).
(B)The PCSA shall
report quarterly receipts and disbursements to the PCSA fund as described in
rule 5101:9-7-29 of the Administrative Code.
(1)Receipts to,
and expenditures from this fund may include: emergency services assistance,
SCPA, Title IV-E, Title IV-B, medicaid, Title IV-A and kinship care,
independent living, local, foster care maintenance, post adoption special
services subsidy, basic child abuse and neglect, and other local/state/federal
funds.
(2)A stand alone
PCSA shall establish agreements with the county department of job and family
services (CDJFS) for the cash transfer of eligible funds that are deposited
exclusively to the public assistance (PA) fund.
(3)Grants,
endowments, levy and other funds designated for children services shall be
deposited into the PCSA fund as necessary.
(C)Expenditures
shall be transacted as follows:
(1)A stand alone
PCSA shall pay all expenses including administrative costs, foster care
maintenance, contracts, and purchased services costs from the PCSA fund.
(2)A combined
CDJFS/PCSA shall pay administrative costs for expenses allocated to PCSA
operations from the PA fund and reimburse the PA fund from the PCSA fund. This
reimbursement shall be reported as described in rule 5101:9-7-29 of the
Administrative Code. Expenses such as foster care maintenance, children
services contracts, and applicable purchased services costs shall be paid from
the PCSA fund.
(D)The PCSA shall
maintain the completed expenditure documentation in accordance with rule
5101:9-9-21 of the Administrative Code. This documentation may be subject to
inspection, monitoring, and/or audit.
Effective: 9/3/2021
Certification: CERTIFIED ELECTRONICALLY
Date: 08/24/2021
Promulgated Under: 111.15
Statutory Authority: 5101.02
Rule Amplifies: 5101.02, 5101.144, 329.04
Prior Effective Dates: 05/24/1985, 01/01/1986 (Emer.),
04/01/1986, 04/02/1986 (Emer.), 07/01/1986, 06/13/1988 (Emer.), 09/01/1988,
12/24/1988, 02/10/1990, 06/04/1990, 03/07/1991, 03/01/1992, 07/22/1992,
11/29/1992, 05/01/1993, 05/23/1993, 07/01/1993, 04/18/1994, 07/24/1994,
06/23/1996, 05/15/1997, 02/15/1998, 10/04/2002, 02/12/2007, 08/21/2009,
11/04/2010, 12/18/2011, 08/19/2016