The Child Support Enforcement Agency Financing, Reconciliation, and Closeout rule contains the accounting procedures for the maintenance of the financial relationship between the county and the Ohio Department of Job and Family Services (ODJFS).

5101:9-7-02Child Support Enforcement Agency (CSEA) Financing, Reconciliation, and Closeout

Rule 5101:9-7-02 of the Administrative Code outlines the requirements for funding requests, processing expenditures, and reconciling accounts. It replaces part of rule 5101:1-31-06 of the Administrative Code. The CSEA's requirements for quarterly financial and Random Moment Sample (RMS) reporting have not changed; however, the new rule specifically outlines report due dates for both the CSEA and ODJFS. ODJFS is responsible for the provision of a second preliminary quarterly reconciliation report. A quick reference guide lists the final due dates and is included as an appendix to the rule. The final due dates do not preclude the submission of reports prior to the due date.

Rule 5101:9-7-02 of the Administrative Code eliminates the penalty of electronic funds transfer (EFT) removal for CSEAs submitting a late report for three consecutive months. The penalty is replaced with an authorization that enables ODJFS to withhold funding until late reports are submitted. This rule also contains an expanded section on the quarterly close and annual closeout. Quarterly close will occur in December for the July-September quarter and in March for the October-December quarter.

The procedures for the annual closeout process are more detailed and include additional steps. The principal changes in the annual closeout are as follows:

1)The statewide redistribution process;

2)The processing of corrections at annual closeout;

3)The requirement that payment for overspending identified after statewide redistribution occurs be sent via bank draft; and

4)The provision for failure to submit timely payment that may result in referral to Attorney General's office for collection.

The provision for retroactive coding is also outlined in the new CSEA financing, reconciliation, and closeout rule.

Questions regarding the CSEA financing, reconciliation, and closeout procedures should be directed to the fiscal supervisor or the Bureau of County Finance and Technical Assistance at (614) 466-5854.