Cash Management Improvement Act Agreement

between

The State of Missouri

and

The Secretary of the Treasury,

United States Department of the Treasury

The Secretary of the Treasury, United States Department of the Treasury (hereafter 'Secretary'), and State of Missouri

(hereafter 'State'), in order to implement Section 5 of the Cash Management Improvement Act of 1990, as amended

(hereafter 'Act'), agree as follows:

1.0 AGENTS OF THE AGREEMENT

1.1 The Authorized Official(s) for the State of Missouri shall be the Director of the Division of Accounting in all matters

concerning this Agreement.

1.2 The Assistant Commissioner, Revenue Collections Management, Bureau of the Fiscal Service (Fiscal Service), U.S.

Department of the Treasury, shall act as the Secretary's representative in all matters concerning this Agreement.

2.0 AUTHORITY

2.1 The authority for this Agreement is the Cash Management Improvement Act of 1990 (Public Law 101-453), as

amended by the Cash Management Improvement Act of 1992 (Public Law 102-589), codified at 31 U.S.C. 6501 and 31

U.S.C. 6503.

2.2 The regulations codified at 31 CFR Part 205 shall apply to all matters pertaining to this Agreement, and are

incorporated herein by reference. In the event of any inconsistency between this Agreement and 31 CFR Part 205, the

regulations shall govern.

3.0 DURATION, AMENDING, TERMINATING, AND MISCELLANEOUS PROVISIONS

3.1 This Agreement shall take effect on 07/01/2020 and shall remain in effect until 06/30/2021.

3.2 This Agreement may be amended at any time by written, mutual consent of the State and the Fiscal Service. This

Agreement shall be amended annually to incorporate new programs that qualify as major Federal assistance programs

and remove programs that no longer qualify as major Federal assistance programs. A State must notify the Fiscal Service

in writing within 30 days of the time the State becomes aware of a change that involves additions or deletions of programs

subject to Subpart A, changes in funding techniques, and/or changes in clearance patterns. The notification must include

a proposed amendment for review by the Fiscal Service.

3.3 Notwithstanding section 3.2, in the event of Federal or State non-compliance with Subpart B of 31 CFR, Part 205, the

Fiscal Service may amend this Agreement at any time to incorporate additional programs and the entities that administer

those programs.

3.3.1 The State may also request an amendment to this Agreement at any time to incorporate additional programs and

the entities that administer those programs. This provision may only be invoked once all parties to the Agreement have

been fully consulted.

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3.4 This Agreement may be terminated by either party with 30 days written notice. If this Agreement is terminated, the

Fiscal Service will prescribe the funding techniques, clearance patterns, and methods for calculating interest liabilities to

be used by the State.

4.0 PROGRAMS COVERED

4.1 The State's threshold and its major Federal assistance programs shall be determined based on section 205.5

"Thresholds for major federal assistance programs" of the regulations codified at 31 CFR Part 205, as it applies to the

programs listed in the State of Missouri Single Audit for fiscal year ending 06/30/2019.

All major Federal assistance programs shall be covered by this Agreement, unless otherwise specified in section 4.4 of

this Agreement.

4.2 The State's threshold for major Federal assistance programs is $60,000,000.

The following programs meet or exceed the threshold and are not excluded in Section 4.4:

10.551 Supplemental Nutrition Assistance Program

10.553 School Breakfast Program

10.555 National School Lunch Program

10.557 Special Supplemental Nutrition Program for Women, Infants, and Children

10.558 Child and Adult Care Food Program

17.225F Unemployment Insurance -- Federal Benefit Account and Administrative Costs

17.225S Unemployment Insurance -- State Benefit Account

20.205 Highway Planning and Construction

64.015 Veterans State Nursing Home Care

84.010 Title I Grants to Local Educational Agencies

84.027 Special Education -- Grants to States

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to States

93.558 Temporary Assistance for Needy Families

93.568 Low-Income Home Energy Assistance

93.575 Child Care and Development Block Grant

93.658 Foster Care -- Title IV-E

93.767 Children's Health Insurance Program

93.778 Medical Assistance Program

4.3 The following programs fall below the State's threshold but have been required to be covered by Fiscal Service in

accordance with the non-compliance provisions of Subpart B of 31 CFR Part 205:

There are currently no programs listed for Section 4.3.

4.4 The following programs exceed the State's threshold but have been excluded from coverage for the reason indicated:

84.032 Federal Family Education Loans --- Exclusion:Non-State

93.268 Immunization Grants --- Exclusion:Non-Cash

5.0 ENTITIES COVERED

5.1 State agencies and instrumentalities that meet the definition of a State per 31 CFR Part 205, shall be subject to the

terms of this Agreement. The following is a list of such entities that administer funds under the programs listed in Section

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4.0 of this Agreement:

Department of Elementary and Secondary Education

Department of Health and Senior Services

Department of Labor and Industrial Relations

Department of Public Safety

Department of Social Services

Department of Transportation

5.2 Entities that meet the definition of a Fiscal Agent per 31 CFR Part 205 shall be subject to the terms of this Agreement.

The following is a list of Fiscal Agents that administer funds under the programs listed in the Section 4.0 of this

Agreement:

E-Funds Corporation 10.551 Supplemental Nutrition Assistance Program

Solutran 10.557 Special Supplemental Nutrition Program for Women, Infants, and Children

6.0 FUNDING TECHNIQUES

6.0.1 The State's Constitution and Statutes require that funds must be on deposit in the State Treasury prior to the

certification and issuance of payments. As a result, the State shall primarily utilize the pre-issuance funding technique.

6.1 General Terms

6.1.1 The State shall request Federal funds in accordance with the appropriate cut-off times shown in Exhibit I to ensure

funds will be received and credited to a State account by the times specified in the funding techniques. Exhibit I is

incorporated by reference herein.

6.1.2 The State shall schedule the receipt of Federal funds such that the funds are received and credited to a State

account in accordance with the clearance patterns specified in Exhibit II - List of State Clearance Patterns. Exhibit II is

incorporated by reference herein.

6.1.3 In instances where the receipt of funds is scheduled for a Saturday, the State shall request funds for deposit on

Friday. In instances where the receipt of funds is scheduled for a Sunday, the State shall request funds for deposit on

Monday. In instances where the receipt of Federal funds is scheduled for deposit on a day when the State is not open for

business, the State shall request funds for deposit the day following the scheduled day; in instances where the receipt of

Federal funds is scheduled for deposit on a day when the Federal Government is not open for business, the State shall

request funds for deposit the day prior to the scheduled day.

6.1.4 Estimates and Reconciliation of Estimates:

Where estimated expenditures are used to determine the amount of the drawdown, the State will indicate in the terms of

the State unique funding technique how the estimated amount is determined and when and how the State will reconcile

the difference between the estimate and the State's actual expenditures.

6.1.5 Supplemental Funding:

Unless otherwise defined by program rules, Supplemental Funding is the award of additional funds to provide for an

increase in costs due to unforeseen circumstances.

The State will comply with all Federal program agency policies and procedures for requesting supplemental grant funding.

The State will comply with the following guidelines when requesting supplemental funding for the Medical Assistance

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Program and associated administrative payments (CFDA 93.778):

The State must submit a revised Medicaid Program Budget Report (CMS-37) to request supplemental funding. The CMS

guidelines and instructions for completing the CMS-37 are provided in Section 2600F of the State Medicaid Manual

(SMM). The CMS/CO must receive the revised Form CMS-37 through the Medicaid Budget Expenditure

System/Children's Budget Expenditure System (MBES/CBES) no later than 10 calendar days before the end of the

quarter for which the supplemental grant award is being requested.

Additional guidance on this policy is available from the respective CMS Regional Office, U.S. Department of Health &

Human Services.

The State will comply with the following guidelines when requesting supplemental funding for TANF (CFDA 93.558),

CCDF (CFDA 93.575), CSE (93.563), and the FC/AA (CFDA 93.658 and CFDA 93.659) programs administered by the

U.S. Department of Human Services, Administration for Children and Families (HHS/ACF):

a. Timing of the Request

A State should initiate its request for supplemental funding during a quarter as soon as it becomes aware of the fact that a

shortfall does/will exist. For the TANF and CCDF grants, supplemental funding requests (estimates) may be submitted by

a State, for consideration by ACF, up through and including the 15th day of the third month of the first, second or third

quarter of any fiscal year. Since TANF and CCDF are block grant programs, all unawarded portions of the annual

allotment will automatically be issued at the beginning of the fourth quarter. Therefore, supplemental funding requests will

not be available during the fourth quarter for these programs. For the CSE and FC/AA programs, supplemental funding

requests may be submitted by a state, for consideration by ACF, up through and including the 15th day of the third month

of any quarter of a fiscal year.

b. Justification for the Request

The request for a supplemental funding for any of the above mentioned programs should contain a justification clearly

documenting the need for the additional funding authority during the current quarter. This documentation should be in the

form of State accounting records or similar documents that will show the actual expenditures through the most recent

month for which such data are available, as well as the State's most accurate projection of its anticipated expenditures

during the remaining month(s) of the quarter. For either the TANF or the CCDF program, the State's justification should

also include an explanation of the activities requiring the obligation and/or expenditure of amounts that exceed the normal

quarterly grant award restrictions and why these activities could not have been delayed until the next quarter.

c. Form Submittal

Supplemental funding requests should be made by completing the appropriate ACF quarterly report of expenditures and

estimates applicable to the particular program for which the grant award request is being made.

d. Approval Process

Upon receipt of the state's request for additional funding authority for a quarter, the ACF Regional Office will promptly

review the supporting documentation. If the request is properly justified, so long as ACF has adequate funding

availability, the State's request will be expedited and supplemental funding will be issued within 5 days of ACF receiving

the request. The State will be notified by the Regional Office when the supplemental award has been transmitted to the

Payment Management System (PMS) and when it may initiate drawdowns against the supplemental funding.

Additional guidance on this policy is provided in the U.S. Department of Health & Human Services, Administration for

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Children and Families, letter (May 19, 2004) to State Administrators from the Deputy Assistant Secretary for

Administration.

6.2 Description of Funding Techniques

6.2.1 The following are terms under which standard funding techniques shall be implemented for all transfers of funds to

which the funding technique is applied in section 6.3.2 of this Agreement.

Actual Clearance, ZBA - ACH

The State shall request funds such that they are deposited by ACH in a State account on the settlement date of payments

issued by the State. The request shall be made in accordance with the appropriate Federal agency cut-off time specified

in Exhibit I. The amount of the request shall be for the amount of funds that clear the State's account on the settlement

date. This funding technique is interest neutral.

6.2.2 The following are terms under which funding techniques for administrative costs shall be implemented for all

transfers of funds to which the funding technique is applied in section 6.3.2 of this Agreement.

There are no funding techniques listed in Section 6.2.2

6.2.3 The following are terms under which miscellaneous funding techniques shall be implemented for all transfers of

funds to which the funding technique is applied in section 6.3.2 of this Agreement.

There are no funding techniques listed in Section 6.2.3

6.2.4 The following are terms under which State unique funding techniques shall be implemented for all transfers of funds

to which the funding technique is applied in section 6.3.2 of this Agreement.

Cost Allocation Modified

The State costs incurred under this program component are covered by the Public Assistance Cost Allocation Plan

approved by the U.S. Department of Health and Human Services. This schedule involves a weekly drawdown for nonpersonal service expenditures as incurred and a bi-monthly drawdown for personal services, fringe benefits and indirect

costs. This schedule is based on historical spending patterns. The State has scheduled payroll cut-off dates that are used

to set the basis for the weekly draws. The request shall be made in accordance with the appropriate Federal agency cutoff time specified in Exhibit I. The amount of the request will be based on historical spending patterns and reconciliation

to actual costs, which happens approximately 30-45 days after the end of the quarter and future draws adjusted

accordingly. The costs drawdown represent costs previously incurred and would result in no interest liability. This

funding technique is interest neutral.

Estimated Clearance Modified-Federal

The Department of Labor and Industrial Relations CFDA 17.225F Unemployment Insurance-Federal Benefit Account

portion only, shall apply a rolling estimated clearance funding technique that includes drawing down funds from the

Unemployment Trust Fund (UTF) on a delayed draw of seven days after checks are issued. Whatever checks cleared

during the day are posted by the Department of Labor and Industrial Relations to a cash journal and are drawn down 7

days later. The draws are deposited by ACH in the State's bank account in accordance with the appropriate Federal

agency cut-off time specified in Exhibit I and are equal to one day's benefit payments. Federal regulations limit the

amount in the benefit account to the amount needed to pay the checks for 1 day. This funding technique therefore does

not result in a State interest liability. This funding technique is interest neutral.

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Indirect Cost Rate - Monthly (Modified)

The State shall apply the recipient department's indirect cost rate to direct costs and shall request the funds monthly

based upon the exact amount of the disbursement when available. The request will be made in accordance with the

appropriate Federal agency cut-off time specified in Exhibit I. These indirect costs are not subject to an interest liability.

This funding technique is interest neutral.

Indirect Cost Rate and Network Allocation

The State shall apply the recipient department's indirect cost rate to direct payroll and allocate network costs and will draw

down the funds monthly. The request will be made in accordance with the appropriate federal agency cut-off time

specified in Exhibit I. The amount of the funds is based on the actual amount of the expense. These costs are not subject

to an interest liability. This funding technique is interest neutral.

Pre-Issuance Modified

The State shall request funds such that they are deposited in a State account not more than two days prior to the State's

certification and disbursement of a payment. The request shall be made in accordance with the appropriate Federal

agency cut-off time specified in Exhibit I. The amount of the request shall be for the actual amount of the disbursement

when available. If the actual amount is not available, an estimate will be used and reconciled to actual costs

approximately 30-45 days after the end of the quarter and future draws adjusted accordingly. This funding technique is

not interest neutral.

Note (1):	Since November 1, 2000, the Department of Transportation fringe benefit costs are billed to the Federal Highway

Administration on or after the payment date. MoDOT bills the FHWA for equipment usage on or after the date the

equipment is used on a federally participated project. Therefore, Federal interest liabilities shall only accrue from the time

the State submits a request for Federal funds until the time those funds are received. This funding technique is not

interest neutral.

Zero Balance Accounting

The Department of Labor and Industrial Relations CFDA 17.225S Unemployment Insurance-State Benefit Account shall

apply a zero balance funding method. The State shall request funds daily in accordance with the appropriate federal

agency cut-off time specified in Exhibit I. The amount requested is deposited by ACH in the State's bank account and is

equal to one day's estimated disbursements calculated daily based on overnight clearings from the Federal Reserve and

the current day's actual disbursements. The daily disbursements estimate is reconciled with the actual disbursements for

that day. The subsequent requests are adjusted accordingly. This funding technique is interest neutral.

6.3 Application of Funding Techniques to Programs

6.3.1 The State shall apply the following funding techniques when requesting Federal funds for the component cash flows

of the programs listed in sections 4.2 and 4.3 of this Agreement.

6.3.2 Programs

Below are programs listed in Section 4.2 and Section 4.3.

10.551 Supplemental Nutrition Assistance Program

Recipient: Department of Social Services

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% of Funds Agency Receives: 100.00

Component: Benefit

Technique: Actual Clearance, ZBA - ACH

Average Day of Clearance: 1 Day

10.553 School Breakfast Program

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 100.00

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

10.555 National School Lunch Program

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 100.00

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

10.557 Special Supplemental Nutrition Program for Women, Infants, and Children

Recipient: Department of Health and Senior Services

% of Funds Agency Receives: 1.00

Component: Indirect and Network Cost

Technique: Indirect Cost Rate and Network Allocation

Average Day of Clearance: N/A

Recipient: Department of Health and Senior Services

% of Funds Agency Receives: 74.00

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

Recipient: Department of Health and Senior Services

% of Funds Agency Receives: 25.00

Component: Direct Administrative Cost

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

10.558 Child and Adult Care Food Program

Recipient: Department of Health and Senior Services

% of Funds Agency Receives: 1.00

Component: Indirect and Network Cost

Technique: Indirect Cost Rate and Network Allocation

Average Day of Clearance: N/A

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Recipient: Department of Health and Senior Services

% of Funds Agency Receives: 96.00

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

Recipient: Department of Health and Senior Services

% of Funds Agency Receives: 3.00

Component: Direct Administrative Cost

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

17.225F Unemployment Insurance -- Federal Benefit Account and Administrative Costs

Recipient: Department of Labor and Industrial Relations

% of Funds Agency Receives: 68.00

Component: Benefit

Technique: Estimated Clearance Modified-Federal

Average Day of Clearance: N/A

Recipient: Department of Labor and Industrial Relations

% of Funds Agency Receives: 27.00

Component: Direct Administrative Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

Recipient: Department of Labor and Industrial Relations

% of Funds Agency Receives: 5.00

Component: Direct Administrative Non-Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

17.225S Unemployment Insurance -- State Benefit Account

Recipient: Department of Labor and Industrial Relations

% of Funds Agency Receives: 100.00

Component: Benefit

Technique: Zero Balance Accounting

Average Day of Clearance: 1 Day

20.205 Highway Planning and Construction

Recipient: Department of Transportation

% of Funds Agency Receives: 100.00

Component: Benefit - See Pre-Issuance Modified Note (1)

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

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64.015 Veterans State Nursing Home Care

Recipient: Department of Public Safety

% of Funds Agency Receives: 100.00

Component: Basic and Enhanced Per Diems Based on Resident Eligibility

Technique: Actual Clearance, ZBA - ACH

Average Day of Clearance: 1 Day

84.010 Title I Grants to Local Educational Agencies

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 100.00

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

84.027 Special Education -- Grants to States

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Indirect Cost Rate - Monthly (Modified)

Average Day of Clearance: 2 Days

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 10.00

Component: Direct Administrative Non-Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 1.00

Component: Direct Administrative Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 88.00

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to States

Recipient: Department of Social Services

% of Funds Agency Receives: 5.00

Component: Direct Administrative Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

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Recipient: Department of Social Services

% of Funds Agency Receives: 8.00

Component: Direct Administrative Non-Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Indirect Cost Rate - Monthly (Modified)

Average Day of Clearance: 10 Days

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 19.00

Component: Direct Administrative Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 3.00

Component: Direct Administrative Non-Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 64.00

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

93.558 Temporary Assistance for Needy Families

Recipient: Department of Social Services

% of Funds Agency Receives: 21.00

Component: Direct Administrative Non-Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Social Services

% of Funds Agency Receives: 1.00

Component: Indirect Cost

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Social Services

% of Funds Agency Receives: 5.00

Component: Direct Administrative Payroll

Technique: Cost Allocation Modified

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Average Day of Clearance: N/A

Recipient: Department of Social Services

% of Funds Agency Receives: 73.00

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

93.568 Low-Income Home Energy Assistance

Recipient: Department of Social Services

% of Funds Agency Receives: 6.00

Component: Direct Administrative Non-Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Social Services

% of Funds Agency Receives: 0.50

Component: Indirect Cost

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Social Services

% of Funds Agency Receives: 0.50

Component: Direct Administrative Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Social Services

% of Funds Agency Receives: 93.00

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

93.575 Child Care and Development Block Grant

Recipient: Department of Social Services

% of Funds Agency Receives: 1.00

Component: Indirect Cost

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Social Services

% of Funds Agency Receives: 5.00

Component: Direct Administrative Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Social Services

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% of Funds Agency Receives: 1.00

Component: Direct Administrative Non-Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Social Services

% of Funds Agency Receives: 93.00

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

93.658 Foster Care -- Title IV-E

Recipient: Department of Social Services

% of Funds Agency Receives: 3.00

Component: Indirect Costs

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Social Services

% of Funds Agency Receives: 25.40

Component: Direct Administrative Non-Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Social Services

% of Funds Agency Receives: 23.10

Component: Direct Administrative Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Social Services

% of Funds Agency Receives: 48.50

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

93.767 Children's Health Insurance Program

Recipient: Department of Social Services

% of Funds Agency Receives: 2.00

Component: Direct Administrative Non-Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Social Services

% of Funds Agency Receives: 98.00

Component: Benefit

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Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

93.778 Medical Assistance Program

Recipient: Department of Social Services

% of Funds Agency Receives: 1.00

Component: Direct Administrative Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Social Services

% of Funds Agency Receives: 1.00

Component: Direct Administrative Non-Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Recipient: Department of Social Services

% of Funds Agency Receives: 98.00

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

6.3.3 Materiality Exemptions

Agencies exempt from coverage on the basis of materiality:

There are currently no agencies exempt from coverage on the basis of materiality.

7.0 CLEARANCE PATTERNS

7.0.1 For the State of Missouri, a clearance pattern shall be defined as a dollar-weighted frequency distribution identifying

the percentage of funds debited against the State's general disbursements account each day subsequent to issuance

date.

7.1 The State shall develop separate clearance patterns for each of the following:

Programs or Program Components identified in Section 4.2 and 6.3.2 of this Agreement provided a clearance pattern is

required for either drawdown or interest calculation purposes in accordance with the funding technique selected.

7.2 The following shall develop the State's clearance patterns:

The Office of the Missouri State Treasurer.

7.3 The sources of data the State shall use when developing its clearance patterns are as follows:

Check disbursement data provided by each applicable entity to the Office of the Missouri State Treasurer.

7.3.1 Disbursements made by entities receiving program funding below the materiality provisions defined in Section 6.3.3

of this agreement, shall not be included in the development of clearance patterns.

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7.4 The State shall use the following methodology when developing its clearance patterns:

When developing each clearance pattern, the State shall track at least 99% of the funds disbursed, from issuance to

clearance, for a period of at least three months.

7.4.1 Each reporting entity shall provide to the Office of the State Treasurer, a file containing three months of program

disbursement data for each covered program or program component requiring the development of a seperate clearance

pattern.

7.5 The State shall identify for each check or warrant (hereafter, check) in the population: (1) the date the check was

released for payment; (2) the date the check was debited from the State's account, and, (3) the amount of the check.

7.5.1 In addition, the check number and the CFDA number for each applicable program shall be provided to the Office of

the State Treasurer along with the other disbursement data sited in Section 7.5 for their use in developing clearance

patterns.

7.6 The State shall use the following method to calculate the dollar-weighted average day of clearance:

To determine the number of days each check was outstanding (clearance time), the issue date shall be subtracted from

the date the check cleared the State's account.

To determine the percentage of the disbursement paid out each day following issuance, the amount of the checks that

clear the State's account each day shall be summed and then divided by the amount of the total disbursement.

For each day following issuance, the clearance time of the checks paid out that day shall be multiplied by the percentage

of the total disbursement those checks represent. This product is the clearance factor.

The dollar-weighted average day of clearance for the disbursement shall be determined by summing the clearance factor

of each day following the disbursement.

7.6.1 The Office of the State Treasurer shall run files against both their outstanding check files and paid check files. An

error report shall be generated listing all unmatched items. (Unmatched items normally include key entry errors or

cancelled checks.) Unmatched items shall be excluded from the sample population at that point, and not considered in

any subsequent portion of the clearance pattern development process.

7.6.2 The Office of the State Treasurer shall append clearance dates to each disbursement, and where appropriate,

indicate unpaid or outstanding checks.

7.6.3 The final product developed by the Office of the State Treasurer shall be a summary clearance pattern for each

applicable program or program component, listing the number of calendar days between issuance date and clearance

date(issuance date = Day 0), and the total funds cleared on any given day subsequent to issuance.

7.6.4 ACH payments related to any applicable program (during the sample time period) shall be compiled and integrated

into the overall clearance pattern at an agency level. ACH payments are included in the clearance pattern development.

They are identified on the agency disbursement files and assigned a clearance time of 0 days by default.

7.6.5 A composite clearance pattern shall be developed for payroll disbursement, and shall be made available to all

entities with programs having payroll expenditures. The composite pattern shall be developed using three months of

State payroll data as provided from the Office of Administration. No distinction shall be made between State and Federal

funds in the development of this clearance pattern.

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7.7 The State shall adjust each clearance pattern to reflect the dollar-weighted proportion of funds paid out by EFT/Direct

payroll, with the following exceptions:

None.

The State shall also adjust each clearance pattern to reflect:

None.

7.8 Each of the State's clearance patterns is calculated in calendar days.

7.9 An authorized State official shall certify that each clearance pattern developed by the State accurately corresponds to

the clearance activity of the programs to which it is applied. This certification shall be provided to the Fiscal Service prior

to the effective date of the Agreement. The State shall recertify its clearance patterns at least every five years.

7.10 The State shall follow the procedures of 31 CFR 205 if it has actual or constructive knowledge, at any time, that a

clearance pattern does not correspond to a program's clearance activity.

8.0 INTEREST CALCULATION METHODOLOGY

8.1 General Terms

8.1.1 The State and the Secretary agree that no interest liabilities will be incurred for transfers of funds made in

accordance with the procedures specified in section 6 of this Agreement where the following funding techniques are

applied:

Actual Clearance, ZBA - ACH

Cost Allocation Modified

Estimated Clearance Modified-Federal

Indirect Cost Rate - Monthly (Modified)

Indirect Cost Rate and Network Allocation

Zero Balance Accounting

8.1.2 The State shall maintain information on disbursements and receipts of funds to verify the implementation of any

funding technique and document interest liabilities.

For each disbursement, the State shall be able to identify:

(1) amount of the issuance

(2) date of issuance

(3) date Federal funds are received and credited to a State account

(4) amount of Federal funds received

(5) date funds were requested

8.2 Federal Interest Liabilities

8.2.1 A Federal interest liability shall accrue from the day the State pays out its own funds for program purposes to the

day Federal funds are credited to a State account. With regard to funds transferred out of the Federal Highway Trust

Fund, if a State does not bill at least weekly for current project costs, the Federal interest liability shall not accrue prior to

the day the State submits a request for funds.

8.2.2 The State shall use the following method to calculate Federal interest liabilities:

Page 15 of 24
For all transactions where the State pays out its own funds for program purposes prior to receiving Federal funds, the

State shall track each payment from the date it is paid out of a State account to the date Federal funds are subsequently

credited to a State account to cover that outlay. The Federal interest liability on each payment shall be based on the

difference in whole days between the two events. With Federal-State matching programs, interest shall be calculated on

the Federal percentage of the disbursement.

8.3 The Unemployment Trust Fund

8.3.1 The State shall use the following method to calculate State interest liabilities on funds withdrawn from the several

accounts in the Unemployment Trust Fund:

The State shall use the following methodology to calculate State interest liabilities on funds withdrawn from the State

account in the UTF under the Unemployment Insurance program.

Based on statements provided by its financial institution (or other appropriate sources), the State shall determine the

actual interest earnings and the related banking costs attributable to funds withdrawn from its account in the UTF. At the

end of the State's fiscal year, the State shall calculate the percentage of its total unemployment compensation

expenditures for (1) funds withdrawn from the State account in the UTF, or the State %, and (2) funds withdrawn from the

Federal Employees Compensation Account (FECA) and the Extended Unemployment Compensation Account (EUCA)

and any other accounts of Federal funds in the UTF, or the Federal %.

The actual interest earnings of the benefit payment account on the whole constitute the actual interest earnings

attributable to funds withdrawn from the State account in the UTF, since the State shall apply an appropriate interest

neutral funding technique, to funds withdrawn from the FECA and EUCA and any other benefit accounts of Federal funds

in the UTF from which the State draws.

The State shall calculate the related banking costs attributable to funds withdrawn from the State account in the UTF by

multiplying the State % by the amount of the related banking costs of the benefit payment account as a whole. The

State's liability for interest on funds withdrawn from its account in the UTF shall consist of the actual interest earnings of

the benefit payment account on the whole less the related banking costs attributed to such funds.

8.4 Refund Liabilities

8.4.1 The State shall be liable for interest on refunds from the date the refund is credited to a State account until the date

the refund is debited from the State account for program purposes. The State shall apply a $50,000 refund transaction

threshold below which the State shall not incur or calculate interest liabilities on refunds. A transaction is defined as a

single deposit.

8.4.2 For each refund, the State shall maintain information identifying:

(1) date a refund is credited to a State account

(2) date of the subsequent deposit of Federal funds against which the refund is offset

(3) amount of the refund

8.4.3 The State shall use the following methodology to calculate interest liabilities on refunds:

Interest shall be calculated from the time the refund is received until the refund is paid out for program purposes.

Typically, the refunded amount shall be offset against a subsequent Federal drawdown. In these instances, interest shall

continue accruing until that offset amount has been paid out.

Page 16 of 24
Each State agency shall manually track and document refunds, which shall be offset against subsequent draw downs of

Federal funds, rather than returned to the Federal Government. Each State agency shall maintain a separate account

identifying 1) the date the refund is credited to a State account, 2) the date of the subsequent deposit of Federal funds

against which the refund is offset, and 3) the amount of the refund.

With programs to which non-interest neutral or Pre-Issuance funding technique shall be applied, the State interest liability

shall be based on three periods: 1) the difference in whole days between the date the refund is deposited to a State

account and the date the refund is offset against a subsequent deposit of Federal funds; 2) the difference in whole days

between the date the refund is offset against a subsequent deposit of Federal funds and the date the related payment is

issued (Pre-Issuance Time); and 3) the difference in whole days between the date the related payment is issued and the

date the payment is redeemed (Clearance Pattern).

Interest on refunds during period 1 will be calculated using the information recorded in a separate account. Interest on

refunds during period 2 and 3 will be captured under the State method for calculating interest under pre-issuance funding.

Under this method, interest is calculated on totals disbursed, which includes refunds on hand as well as amounts drawn.

The reported interest liability for refunds, therefore, will reflect period 1 only.

8.5 Exemptions

8.5.1 Where more than one State agency is a recipient of Federal funds under a program, a particular State agency's

funding may be excluded from interest calculation procedures if the State agency receives an amount of funds less than 5

% of the State's threshold for major Federal assistance programs. Notwithstanding this potential exemption, however, in

no case shall less than 90% of a program's total funding be subject to interest calculation procedures.

Proration of calculations: If less than total program funding is subject to interest calculation procedures, the resulting

interest liability calculations shall be prorated to 100% of program funding.

8.5.2 Additional Exemptions:

Special Supplemental Food Program for Women, Infants, and Children, CFDA # 10.557

Interest on Special Supplemental Food Program for Women, Infants, and Children (WIC) rebates when used for program

purposes shall be exempt from interest liability pursuant to Public Law 103-111.

8.6 State Interest Liabilities

8.6.1 The State shall be liable for interest on Federal funds from the date Federal funds are credited to a State account

until the date those funds are paid out for program purposes.

8.6.2 The State shall use the following method to calculate State interest liabilities on Federal funds:

8.6.2.1 Measuring Time Funds Are Held

To determine the total time Federal funds are held, the State shall measure the time between the date Federal funds are

received and credited to a State's account and the date those funds are debited from the State's account.

8.6.2.2 Source of Data

Page 17 of 24
The time period from the issuance of the check to the date the check clears the State's account shall be determined from

information captured by State's accounting system.

8.6.2.3 Standards Applied

To measure the time Federal funds are held in a State account prior to being disbursed, the State shall use statistical

sampling. The sample shall be randomly selected, and shall be of sufficient size to ensure, at a minimum, a 95%

confidence interval no wider than ± 0.3 dollar-weighted days about the estimated mean.

For each check in the sample population, the State shall:

(1) subtract the deposit date from the issuance date

(2) multiply the difference of step 1 by the check amount

(3) divide the product of step 2 by the total amount of funds drawn in the sample to determine the dollar-weighted preissuance time for that check

The State shall then sum the dollar-weighted pre-issuance time for each check to arrive at the total dollar-weighted

average pre-issuance time to be used for calculating State interest liabilities.

8.6.2.4 Calculation Procedure

I = P x r x {PI + CT}, where

I = State's total interest liability

P = Total annual expenditures of Federal funds for program or component cash flow of program

r = Annualized rate equal to the average equivalent yields of 13-week Treasury bills auctioned during a State's fiscal year

divided by 365 days

PI = Dollar-weighted average number of days Federal funds are held by State prior to issuance

CT = Dollar-weighted average number of days Federal funds are held by State between issuance and clearance of

checks, as determined by the appropriate clearance pattern in Exhibit II

8.6.7 Because the drawdown and disbursement procedures are similar within each applicable State department, five

different Pre-Issuance Times shall be calculated. These shall be for the following departments:

Department of Elementary and Secondary Education

Department of Health and Senior Services

Department of Labor and Industrial Relations

Department of Social Services

Department of Transportation

9.0 REVERSE FLOW PROGRAMS

The State is not required to cover any reverse flow programs under the terms of this Agreement because the State does

not participate in the program.

Page 18 of 24
10.0 INTEREST CALCULATION COSTS

10.1 As set forth in 31 CFR 205.27, interest calculation costs are defined as those costs necessary for the actual

calculation of interest, including the cost of developing and maintaining clearance patterns in support of the interest

calculations. Interest calculation costs do not include expenses for normal disbursing services, such as processing of

checks or maintaining records for accounting and reconciliation of cash balances, or expenses for upgrading or

modernizing accounting systems. Interest calculation costs in excess of $50,000 in any year are not eligible for

reimbursement, unless the State provides justification with the annual report.

10.2 The State expects to incur the following types of interest calculation costs:

Cost incurred compiling and analyzing data related to interest calculation and preparing Annual Report to Bureau of the

Fiscal Service, U.S. Department of Treasury are considered Interest Calculation Costs.

Preparation of Annual Report include Development and Maintenance of Clearance Patterns, sorting out CFDA programs

from State Auditors Fiscal Year End Report and calculating threshold for federal interest liability.

10.3 The State shall submit all claims for reimbursement of interest calculation costs with its Annual Report in accordance

with 31 CFR 205.

11.0 NON-COMPLIANCE

11.1 The provisions of 31 CFR Part 205.29 and 31 CFR Part 205.30 shall apply in cases of non-compliance with the

terms of this Agreement.

Page 19 of 24
12.0 AUTHORIZED SIGNATURES

Stacy Neal

Director

Division of Accounting

Office of Administration

State of Missouri

Signature:________________________________________Date Signed:_______________

Date Submitted 06/15/2020

Corvelli A. McDaniel

Assistant Commissioner

Revenue Collections Management

Bureau of the Fiscal Service

U.S. Department of the Treasury

Signature:________________________________________Date Signed:_______________

Page 20 of 24

Stacy Neal (Jun 29, 2020 09:44 CDT)

Stacy Neal

Jun 29, 2020

Corvelli A. McDaniel (Jul 2, 2020 12:05 EDT)

Corvelli A. McDaniel

Jul 2, 2020
Exhibit I - Funds Request and Receipt Times Schedule

State of Missouri

Federal Agency Payment Type Request Cut-Off Time Receipt Window

Agriculture-FNS ACH 11:59 PM 1 day

Agriculture-FNS Fedwire 5:45 PM 0 day

Agriculture-FS ACH 3:00 PM 1 day

Air National Guard ACH 12:00 PM 15 days

Army National Guard ACH 12:00 PM 15 days

Commerce-NOAA ACH 2:00 PM 1 day

Dept of Homeland Security (FEMA) Fedwire 2:00 PM 2 days

Dept of Homeland Security (ODP) ACH 2:00 PM 2 days

Dept of Homeland Security (ODP) Fedwire 2:00 PM 2 days

EPA ACH 2:00 PM 2 days

EPA Fedwire 2:00 PM 0 day

Education ACH 3:00 PM 1 day

Education Fedwire 2:00 PM 0 day

Energy ACH 4:00 PM 1 day

Energy Fedwire 3:00 PM 0 day

HHS ACH 5:00 PM 1 day

HHS Fedwire 3:00 PM 0 day

HUD ACH 5:30 PM 2 days

HUD Fedwire 3:00 PM 0 day

Interior-FWS ACH 11:59 PM 1 day

Interior-FWS Fedwire 5:45 PM 0 day

Interior-OSM ACH 3:00 PM 1 day

Interior-OSM Fedwire 1:00 PM 0 day

Justice ACH 11:00 PM 6 days

Justice Fedwire 2:00 PM 2 days

Labor-Non-UTF ACH 3:00 PM 1 day

Labor-UTF ACH 3:00 PM 1 day

Labor-UTF Fedwire 3:00 PM 0 day

National Science Foundation (NSF) ACH 8:00 PM 1 day

National Science Foundation (NSF) Fedwire 5:45 PM 0 day

Social Security Administration ACH 11:59 PM 1 day

Social Security Administration Fedwire 5:45 PM 0 day

Transportation (FAA) ACH 2:00 PM 1 day

Transportation (FHWA) ACH 12:00 PM 3 days

Transportation (FHWA) Fedwire 12:00 PM 0 day

Transportation (FTA) ACH 2:00 PM 1 day

Veterans Administration ACH 12:00 PM 3 days

Page 21 of 24
Exhibit II - State of Missouri

LIST OF STATE CLEARANCE TIMES

(Rounded Dollar-Weighted Average Day of Clearance)

Clearance Times Where the Timing of A Draw Down Is Based on A Clearance

Pattern

CFDA Program Name Recipient % Component Technique Round

ed

days

10.551 Supplemental Nutrition

Assistance Program

Department of Social

Services

100.

00

Benefit Actual Clearance, ZBA -

ACH

1 Day

10.553 School Breakfast

Program

Department of

Elementary and

Secondary Education

100.

00

Benefit Pre-Issuance Modified N/A

10.555 National School Lunch

Program

Department of

Elementary and

Secondary Education

100.

00

Benefit Pre-Issuance Modified N/A

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

Department of Health and

Senior Services

74.0

0

Benefit Pre-Issuance Modified N/A

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

Department of Health and

Senior Services

1.00 Indirect and Network

Cost

Indirect Cost Rate and

Network Allocation

N/A

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

Department of Health and

Senior Services

25.0

0

Direct Administrative

Cost

Pre-Issuance Modified N/A

10.558 Child and Adult Care

Food Program

Department of Health and

Senior Services

3.00 Direct Administrative

Cost

Pre-Issuance Modified N/A

10.558 Child and Adult Care

Food Program

Department of Health and

Senior Services

1.00 Indirect and Network

Cost

Indirect Cost Rate and

Network Allocation

N/A

10.558 Child and Adult Care

Food Program

Department of Health and

Senior Services

96.0

0

Benefit Pre-Issuance Modified N/A

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Department of Labor and

Industrial Relations

27.0

0

Direct Administrative

Payroll

Pre-Issuance Modified N/A

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Department of Labor and

Industrial Relations

68.0

0

Benefit Estimated Clearance

Modified-Federal

N/A

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Department of Labor and

Industrial Relations

5.00 Direct Administrative

Non-Payroll

Pre-Issuance Modified N/A

17.225S Unemployment Insurance

-- State Benefit Account

Department of Labor and

Industrial Relations

100.

00

Benefit Zero Balance Accounting 1 Day

20.205 Highway Planning and

Construction

Department of

Transportation

100.

00

Benefit - See PreIssuance Modified Note

(1)

Pre-Issuance Modified N/A

64.015 Veterans State Nursing

Home Care

Department of Public

Safety

100.

00

Basic and Enhanced Per

Diems Based on

Resident Eligibility

Actual Clearance, ZBA -

ACH

1 Day

84.010 Title I Grants to Local

Educational Agencies

Department of

Elementary and

Secondary Education

100.

00

Benefit Pre-Issuance Modified N/A

Page 22 of 24
CFDA Program Name Recipient % Component Technique Round

ed

days

84.027 Special Education --

Grants to States

Department of

Elementary and

Secondary Education

1.00 Indirect Costs Indirect Cost Rate -

Monthly (Modified)

2 Days

84.027 Special Education --

Grants to States

Department of

Elementary and

Secondary Education

10.0

0

Direct Administrative

Non-Payroll

Pre-Issuance Modified N/A

84.027 Special Education --

Grants to States

Department of

Elementary and

Secondary Education

1.00 Direct Administrative

Payroll

Pre-Issuance Modified N/A

84.027 Special Education --

Grants to States

Department of

Elementary and

Secondary Education

88.0

0

Benefit Pre-Issuance Modified N/A

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Department of

Elementary and

Secondary Education

1.00 Indirect Costs Indirect Cost Rate -

Monthly (Modified)

10 Days

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Department of

Elementary and

Secondary Education

64.0

0

Benefit Pre-Issuance Modified N/A

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Department of

Elementary and

Secondary Education

19.0

0

Direct Administrative

Payroll

Pre-Issuance Modified N/A

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Department of

Elementary and

Secondary Education

3.00 Direct Administrative

Non-Payroll

Pre-Issuance Modified N/A

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Department of Social

Services

8.00 Direct Administrative

Non-Payroll

Cost Allocation Modified N/A

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Department of Social

Services

5.00 Direct Administrative

Payroll

Cost Allocation Modified N/A

93.558 Temporary Assistance for

Needy Families

Department of Social

Services

73.0

0

Benefit Pre-Issuance Modified N/A

93.558 Temporary Assistance for

Needy Families

Department of Social

Services

21.0

0

Direct Administrative

Non-Payroll

Cost Allocation Modified N/A

93.558 Temporary Assistance for

Needy Families

Department of Social

Services

1.00 Indirect Cost Cost Allocation Modified N/A

93.558 Temporary Assistance for

Needy Families

Department of Social

Services

5.00 Direct Administrative

Payroll

Cost Allocation Modified N/A

93.568 Low-Income Home

Energy Assistance

Department of Social

Services

93.0

0

Benefit Pre-Issuance Modified N/A

93.568 Low-Income Home

Energy Assistance

Department of Social

Services

6.00 Direct Administrative

Non-Payroll

Cost Allocation Modified N/A

93.568 Low-Income Home

Energy Assistance

Department of Social

Services

0.50 Indirect Cost Cost Allocation Modified N/A

93.568 Low-Income Home

Energy Assistance

Department of Social

Services

0.50 Direct Administrative

Payroll

Cost Allocation Modified N/A

93.575 Child Care and

Development Block Grant

Department of Social

Services

93.0

0

Benefit Pre-Issuance Modified N/A

93.575 Child Care and

Development Block Grant

Department of Social

Services

1.00 Indirect Cost Cost Allocation Modified N/A

93.575 Child Care and

Development Block Grant

Department of Social

Services

5.00 Direct Administrative

Payroll

Cost Allocation Modified N/A

93.575 Child Care and

Development Block Grant

Department of Social

Services

1.00 Direct Administrative

Non-Payroll

Cost Allocation Modified N/A

93.658 Foster Care -- Title IV-E Department of Social

Services

48.5

0

Benefit Pre-Issuance Modified N/A

93.658 Foster Care -- Title IV-E Department of Social

Services

3.00 Indirect Costs Cost Allocation Modified N/A

93.658 Foster Care -- Title IV-E Department of Social

Services

25.4

0

Direct Administrative

Non-Payroll

Cost Allocation Modified N/A

93.658 Foster Care -- Title IV-E Department of Social

Services

23.1

0

Direct Administrative

Payroll

Cost Allocation Modified N/A

Page 23 of 24
________________________________________________________________________________________________________

I hereby certify that an authorized State official has certified at least every five years that the "Rounded Days of Clearance" listed in

Exhibit 2 of this Treasury-State Agreement:

1. Have been prepared in accordance with the standards provided in 31 CFR 205.20;

2. Accurately represent the flow of Federal funds under the Federal assistance programs to which they apply;

3. Reflect seasonal or other periodic variations in the clearance activities; and,

4. Are auditable.

Date: ___________________________________________________________

Printed Name: ____________________________________________________

Certifying Signature: _______________________________________________

Title: ___________________________________________________________

CFDA Program Name Recipient % Component Technique Round

ed

days

93.767 Children's Health

Insurance Program

Department of Social

Services

98.0

0

Benefit Pre-Issuance Modified N/A

93.767 Children's Health

Insurance Program

Department of Social

Services

2.00 Direct Administrative

Non-Payroll

Cost Allocation Modified N/A

93.778 Medical Assistance

Program

Department of Social

Services

98.0

0

Benefit Pre-Issuance Modified N/A

93.778 Medical Assistance

Program

Department of Social

Services

1.00 Direct Administrative

Payroll

Cost Allocation Modified N/A

93.778 Medical Assistance

Program

Department of Social

Services

1.00 Direct Administrative

Non-Payroll

Cost Allocation Modified N/A

Page 24 of 24

Stacy Neal (Jun 29, 2020 09:44 CDT)

Stacy Neal

Director of Accounting, Office of Administration Jun 29, 2020 Stacy Neal