The following accounting procedures are necessary for state and
local accountability in the reconciliation of federal and state funds.
(A)Quarter-end
reporting
(1)The county
department of job and family services (CDJFS) is accountable for the PA fund as
reconciled each quarter. andThe CDJFS shall review reports and make adjustments
and/or corrections prior to the final approval and
submission of financial data to the submitting
any quarterly report to the Ohio department of job and family services (ODJFS).
The CDJFS shall submit all quarterly reports to ODJFS through the Ohio
administrative knowledge system (OAKS) for the closing
quarter. The CDJFS has access to system reporting
throughout the quarter in order to make ongoing adjustments/corrections.
(2)The CDJFS has
access to reports based on financial data submitted in county finance
information system (CFIS) in accordance with rule 5101:9-7-29 of the
Administrative Code.
(a)Each quarter's
over/under report is cumulative over the lifetime of the funding source.
(b)The CDJFS is
given five business days after the eighteenth day of the month following the
last month of the quarter to review reports for accuracy.
(3)No later than
five business days after the eighteenth day of the month following the last
month of the quarter, the CDJFS shall submit any finalfiscal adjustments and/or revisions to OAKS.
When the eighteenth day of the month
falls on a weekend or state recognized holiday, the CDJFS shall submit on the
first business day following the weekend or recognized holiday.
(a)Once the
five-day review period is complete, ODJFS suspends reporting access toin OAKS for the closing
quarter in order to begin the quarter reconciliation process.
(b)The CDJFS
shall make any allowable fiscal changes that
arise after the five-day review period to open grants in the current quarter.
(B)The CDJFS can complete adjusting draws
in CFIS prior to the end of the five-day review period.
(B)(C) Quarter reconciliation
(1)The Ohio department of job and family services (ODJFS)ODJFS reconciles refunds and collections at the end of
each quarter.
(2)ODJFS
reconciles state funded allocations and federally funded subgrants at the end
of their funding period. The funding period includes the period of availability
and the liquidation period.
(3)ODJFS may make
adjustments as necessary to fully reconcile federal grants and/or state
allocations that are being closed.
(a)If the total
of reported expenditures and adjustments in all funding sources being closed
exceeds cash drawn in all funding sources being closed, ODJFS may issue
additional funds on closed grants.
(b)If reported
expenditures and adjustments in all funding sources being closed is less than
cash drawn in all funding sources being closed, ODJFS may adjust draws in open
available grants.
(4)Upon
completion of the requirements in paragraphs (B) (C) (1) and (B)(C) (2) of this rule, ODJFS completes closeout vouchers
that are available in the county finance and information
system (CFIS)CFIS.
(D)Grant closeout
(1)After the reconciliation process
described in paragraph (C) of this rule for each CDJFS, and at the discretion
of the ODJFS director, available grants and/or allocations may be
redistributed.
(2)ODJFS shall determine on a statewide
basis the amount of available grants and/ or allocations that may be
redistributed.
(3)A CDJFS that has excess expenditures in
the relevant grants and/ or allocations that are redistributed will receive a
budget notification in CFIS.
(C)(E) The CDJFS shall retain financial, programmatic,
statistical, recipient records, and supporting documents in accordance with the
records retention requirements outlined in rule 5101:9-9-21 of the
Administrative Code. This documentation may be subject to inspection,
monitoring, and audit by ODJFS and the Ohio auditor of state.
Effective: 5/26/2019
Certification: CERTIFIED ELECTRONICALLY
Date: 05/16/2019
Promulgated Under: 111.15
Statutory Authority: 5101.02
Rule Amplifies: 5101.02
Prior Effective Dates: 08/24/2007, 09/12/2009, 07/01/2011,
10/09/2012, 12/10/2017