The Public Children Services Agency Financing, Reconciliation, and Closeout rule contains the procedure for the maintenance of the financial relationship between the PCSA and the Ohio Department of Job and Family Services (ODJFS). This rule outlines the requirements for cash management, processing expenditures, and reconciling accounts. The local agency requirements for quarterly financial and Random Moment Sample (RMS) reporting have not changed; however, the rule specifically outlines report due dates for both the local agencies 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 5101:9-7-01 of the Administrative Code eliminates the penalty of electronic funds transfer (EFT) removal for counties submitting a report late for three consecutive months. The penalty is replaced with an authorization that enables ODJFS to withhold funding until late reports are submitted.

Rule 5101:9-7-01 of the Administrative Code contains an expanded section on 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 and ceiling excess coverage 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 the Attorney General's office for collection.

Rules 5101:9-10-25 and 5101:9-10-29 of the Administrative Code are rescinded. Rule 5101:9-7-29 of the Administrative Code replaces rule 5101:9-10-29 of the Administrative Code. The provision for retroactive coding is now outlined in rule 5101:9-7-01 of the Administrative Code which is the PCSA Financing, Reconciliation, and Closeout rule.

This FAPMTL introduces the JFS 02717 Annual Closeout Agreement and Certification Administrative Fund Reconciliation (12/2006) form and the JFS 02713 Request for Retroactive Coding Adjustment form (12/2006). Forms may be accessed at http://emanuals.jfs.ohio.gov/.

Questions regarding the PCSA Financing, Reconciliation, and Closeout should be directed to the fiscal supervisor or the Bureau of County Finance and Technical Assistance (BCFTA) at (614) 752-9194.

Instructions: