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.

7.7 The State shail adjust each clearance pattern to reflect the dollar-weighted proportion of funds paid out by EFT/Direct
payroll, with the following exceptions:

no exceptions

The State shail also adjust each clearance pattern to reftect:

No adjustments are made to the clearance patterns

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

7.9 An authorized State official shail 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 shail 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 Allocation (Health & Welfare)

Actual Allocation (Labor Agreement)

Actual Allocation (Statewide Plan)

Actual Clearance, ZBA - Same Day Payment
Average Clearance

Average Clearance with Payroll

Biweekly Actual

Capitalization Grants for State Revolving Funds
Composite Clearance

Page 20 of 33


93.558 Temporary Assistance for Needy Families
Recipient: Department of Health and Welfare

% of Funds Agency Receives: 6.00

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)
Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 84.00

Component: Benefits (EBT)

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 10.00

Component: Direct Administrative Costs and Benefits
Technique: Composite Clearance - (Health & Welfare)
Average Day of Clearance: 4 Days

93.563 Child Support Enforcement

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 90.00
Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)
Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 10.00

Component: Direct Administrative Costs and Benefits
Technique: Composite Clearance - (Health & Welfare)
Average Day of Clearance: 4 Days

93.568 Low-Income Home Energy Assistance
Recipient: Department of Health and Welfare
% of Funds Agency Receives: 2.00
Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)
Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 93.00

Component: Direct Administrative Costs and Benefits
Technique: Composite Clearance - (Health & Welfare)
Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

Page 14 of 33



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

The State may incur personnel and operating costs to retrieve data and calculate interest on programs included in the
annual treasury state agreement.

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 24 of 33



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
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 - Same Day Payment

The State shall request funds the same day it pays oul funds, in accordance with the appropriate Federal agency cut-off
time specified in Exhibit |. A Federal agency will deposit funds in a State account the same day as requested. The amount
of the request shall be for the amount of funds that clear the State's account that day. This funding technique is interest
neutral.

Average Clearance

The State shall request funds such that they are deposited by ACH on the dollar-weighted average day of clearance for
the disbursement, in accordance with the clearance pattern specified in Exhibit II. The request shall be made in
accordance with the appropriate Federal agency cut-off time specified in Exhibit [. The amount of the request shall be for
the exact amount of that disbursement. This funding technique is interest neutral.

Composite Clearance

The State shall request funds such that they are deposited on the dollar-weighted average number of days required for
funds to be paid out for a series of disbursements, in accordance with the clearance pattern specified in Exhibit fl. The
request shail be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit |. The amount of
the request shall be the sum of the payments issued in the series of disbursements. This funding technique is interest
neutral.

Estimated Clearance

The State shall request funds such that they are deposited in a State account in accordance with the clearance pattern
specified in Exhibit Il - EC (Estimated Clearance). The request shall be made in accordance with the appropriate Federal
agency cut-off time specified in Exhibit |. The amount of each request will be a percentage of the disbursement, according
to the State's clearance pattern specified in Exhibit fl - EC. This funding technique is interest neutral.

Post-Issuance

The State shall request funds such that they are deposited in a State account after the State issues checks, but before the
checks clear. The request shail be made in accordance with the appropriate Federal agency cut-off time specified in
Exhibit I. The amount of the request shall be the amount of the disbursement. This funding technique is not interest

Page 5 of 33



Composite Clearance - (Health & Welfare)
Drawdowns on Payroll Cycle

Estimated Clearance

Monthly Actual - F&G

Payroll Payment Schedule (Health & Welfare)
Weekly Billing - ITD

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:

Actual Activity:

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:

Federal and State Funds are Not Interest Neutral:
The State shall use the following methodology to calculate State interest liabilities on funds withdrawn from the several
accounts in the UTF under the Unemployment Insurance program.

Based on statements provided by its financial institution, or other appropriate source, the State shalt 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 shail 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 %.

Page 21 of 33



Exhibit Il - State of Idaho

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
e oy s c 1
pe is z pets i ee ae e i
10.551 |Supplementa! Nutrition Department of Health and] 100. |Benefits ‘Actual Clearance, ZBA- {0 Days
Assistance Program Welfare 00 Same Day Payment
10.553 | School Breakfast Superintendent of Public |100. |School Districts, Non- Average Clearance 4 Days
Program Instruction 100 _|profit Organizations
10.555 [National School Lunch Superintendent of Public |100. Schoo! Districts, Non- Average Clearance 4 Days
Program Instruction (00__| profit Organizations
10.557 |Special Supplemental Department of Health and|64.0 |Benefits Actual Clearance, ZBA- |0 Days
Nutrition Program for Welfare le) ‘Same Day Payment
Women, Infants, and
Children
10.557 |Special Supplemental Department of Health and]3.00 |Payroll Payroll Payment 0 Days
Nutrition Program for Welfare Schedule (Health &
Women, Infants, and Welfare)
Children
10.557 |Special Supplemental Department of Health and}32.0 |Direct Administrative Composite Clearance- |4 Days
Nutrition Program for Welfare 0 Costs (Health & Welfare)
‘Women, Infants, and
Children
10.557 |Special Supplemental Department of Health and|1.00 {Indirect Costs Actual Allocation (Health |0 Days
Nutrition Program for Welfare & Welfare)
‘Women, Infants, and
Children
10.561 State Administrative Department of Health and|5.00 | Payroll ayroll Payment. 0 Days
Matching Grants forthe |Welfare chedule (Health &
Supplemental Nutrition Weltre)
Assistance Program
10.561 |State Administrative Department of Health and] 10.0 [Direct Administrative Composite Clearance- {4 Days
Matching Grants forthe |Welfare it) Costs and Benefits (Health & Welfare)
Supplemental Nutrition
Assistance Program
10.561  |State Administrative Department of Health and|85.0 | Indirect Costs Actual Allocation (Health |0 Days
Matching Grants forthe Welfare i} & Welfare)
Supplemental Nutrition
Assistance Program
12.401 {National Guard Military | Division of Military 43.0 |Payroll Average Clearance with |0 Days
Operations and 0 Payroll
Maintenance (O&M)
Project:
12.401 National Guard Military _ | Division of Military 57.0 | Operating Costs Post-Issuance '7 Days
Operations and 0
Maintenance (O&M)
Projects
15.611 | Wildlife Restoration Bepariment of Fish and |52.0 | Payroll Monthly Actual - F&G NIA
ame t)
15.611 | Wildlife Restoration Department of Fish and 48.0 |Vendor Payments Monthly Actual - F&G N/A
ame 0
17.225F |Unemployment Insurance | Department of Labor 25.0 |Federal Benefits Actual Clearance, ZBA- {0 Days
-- Federal Benefit 0 Same Day Payment
Account and
Administrative Costs

Page 27 of 33



8.6.2.1 Measuring Time Funds Are Held

Deposit to Clearance:
To determine the total time Federal funds are held, the State shall measure the time between the date Federal funds are
received and credit to a State's account and the date those funds are debited from the State's account.

8.6.2.2 Source of Data
Data is collected for actual dates of receipts compared to requested for dates.
8.6.2.3 Standards Applied

Statistical Sampling (Pre-Issuance):

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 shail:

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 pre-
issuance 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

Average Daily Balance:
|= ADB x R, where

1 = State's total interest liability
ADB = Average Daily Balance of cash in a program's account, measured from deposit to clearance

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

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.

Page 23 of 33



6.3.3 Materiality Exemptions

Agencies exempt from coverage on the basis of materiality:

idaho State Board of Education

7.0 CLEARANCE PATTERNS

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

Basis for Development/Sources of Data Program Specific

Program:

10.555 National School Lunch for Children

15.611 Wildlife Restoration and Basic Hunter Education
20.205 Highway Planning & Construction

84.010 Title | Grants to Local Educational Agencies
84.027 Special Education Grants to States

84.126 Rehabilitation Services Basic Grants to States

The information necessary to create clearance patterns for these programs was extracted from the State Controller's
Office STARS accounting system. The Controller's Office developed a program from the warrant control, warrant detail
and grant files that allows the Division of Financial Management (DFM) to initiated jobs when needed on an individual
agency basis.

The data elements included in Clear-pat are agency code, transaction T.D., warrant number, amount, CFDA # (when
available), warrant issue date, warrant status date, warrant redemption date, fund/detail, document number/suffix,
grant/phase, revenue sub-object/detail, expenditure sub-object/detail, vendor number, vendor name.

DFM initiates the job to extract data by agency for a three-month time period and downloads the information into its pc
database program. The program excludes all nonfederal funds, payroll transactions, and receipts. The program includes
fields for agency name, warrant number, amount, CFDA #, warrant issue date, warrant redemption date, warrant status
date, document number, and number of days for warrant clearance.

The Department of Labor does not identify transactions by CDFA number; therefore, their clearance patterns are
developed excluding all non-payroll and Unemployment Insurance Benefits transactions for the agency.

Program:

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

10.561 Administrative Matching Grants for SNAP

93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance
93.558 Temporary Assistance for Needy Families

93.563 Child Support Enforcement

93.568 Low Income Home Energy Assistance

93.575 Child Care and Development Block Grant

93.624 ACA-State Innovation Models: Funding for Model Design and Model Testing Assistance
93.658 Foster Care - Title IV-E .

93.767 State Children's insurance Program

Page 18 of 33



15.611 Wildlife Restoration

Recipient: Department of Fish and Game
% of Funds Agency Receives: 52.00
Component: Payroll

Technique: Monthly Actual - F&G
Average Day of Clearance: N/A

Recipient: Department of Fish and Game
% of Funds Agency Receives: 48.00
Component: Vendor Payments
Technique: Monthly Actual - F&G
Average Day of Clearance: N/A

17.225F Unemployment Insurance -- Federal Benefit Account and Administrative Costs
Recipient: Department of Labor

% of Funds Agency Receives: 25.00

Component: Indirect Costs

Technique: Actual Allocation (Labor Agreement)

Average Day of Clearance: 0 Days

Recipient: Department of Labor

% of Funds Agency Receives: 25.00

Component: Federal Benefits

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 0 Days

Recipient: Department of Labor

% of Funds Agency Receives: 25.00
Component: Payroll

Technique: Average Clearance
Average Day of Clearance: 0 Days

Recipient: Department of Labor

% of Funds Agency Receives: 25.00
Component: Non-Payroll Administrative Costs
Technique: Drawdowns on Payroll Cycle
Average Day of Clearance: 0 Days

17.225S Unemployment Insurance -- State Benefit Account
Recipient: Department of Labor

% of Funds Agency Receives: 100.00

Component: State Benefits

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 0 Days

20.205 Highway Planning and Construction

Page 10 of 33



Printed Name

Mepet Masa S(iulopf S0CAP Phenelel Office

Printed Title

Page 33 of 33


93.959 [Block Grants for Department of Health and|90.0 |Direct Administrative Composite Clearance- |4 Days
Prevention and Welfare oO Costs and Benefits (Health & Welfare)
‘Treatment of Substance
Abuse

93.959 | Block Grants for Department of Health and} 1.00 |Indirect Costs Actual Allocation (Health |0 Days
Prevention and Welfare |& Welfare)
Treatment of Substance
Abuse

96.001 {Social Security Department of Labor 26.0 {Vendor Payments Average Clearance 5 Days
Disability Insurance te)

96.001 {Social Security -~ Department of Labor 51.0 {Payroll Average Clearance 0 Days
Disability Insurance Lt}

96.001 {Social Security - Department of Labor 3.00 |Non-payroll Drawdowns on Payroll [0 Days
Disability Insurance. Administrative Costs Cycle

96.001 |Social Security - Department of Labor 20.0 jIndirect Costs Actual Allocation (Labor |0 Days
Disability Insurance 0 Agreement)

| 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:

4. 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: GAULLE
Printed Name: Oeew: of Fiulbersovr

Certifying Signature:

Title: Ieper AMashy'siratl-['s Sate Chet bf. Ofece

Page 30 of 33



Average Clearance with Payroll

The State shall request funds such that they are deposited by ACH on the-dollar-weighted average day of clearance for
the disbursement, in accordance with the clearance pattern specified in Exhibit II and Payroll Clearance Pattern
Methodology specified in Section 7.1. The request for funds shall be made in accordance with appropriate Federal agency
cut-off time specified in Exhibit |. The amount of the request shall be for the exact amount of that disbursement. This
funding technique is interest neutral.

Biweekly Actual

The State will request funds biweekly based on the actual expenditures incurred during the biweekly period. The request
shail be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit |. The amount of each
request shall equal the total actual expenditures posted during the biweekly period. The State will not apply a clearance
pattern to this funding technique and agrees that no federal interest liability will result, providing that federal funds are
available and deposited in accordance with the cutoff times specified in Exhibit |. This funding technique is interest
neutral.

Composite Clearance - (Health & Welfare)

The State shall request funds once a week on the accumulated dollar-weighted average number of days required for
funds to be paid out for a series of disbursements. The State shall request funds for receipt on the average number of
days of clearance for each program identified in section 6.3.2. The request of funds shall be made in accordance with the
appropriate Federal agency cut-off time specified in Exhibit |. The amount of the request shall be the sum of the payments
in the series of disbursements made Thursday through Wednesday as identified on the Federal Draw Report
(HWJR7500). This funding technique is interest neutral.

Drawdowns on Payroll Cycle

The State shall request funds such that they are deposited by ACH on the average day of clearance for payroll. The
request for funds shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit |. The
amount of the request shall be estimated by annual administrative costs divided by the number of payrolls in a year. After
each monthly financial report is available the next request shall be adjusted to reflect the difference between the
estimated and actual administrative costs paid out for the prior month. This funding technique is interest neutral.

Monthly Actual - F&G

The State will request funds monthly based on the actual expenditures incurred during the month. The request shail be
made in accordance with the appropriate Federal agency cut-off time specified in Exhibit !. The amount of each request
shall equal the total actual expenditures posted during the State's monthly billing cycle. The State will not apply a
clearance pattern to this funding technique and agrees that no federal interest liability will result, provided that federal
funds are available and deposited in accordance with the cutoff times specified in Exhibit |. This funding technique is
interest neutral.

Payroll Payment Schedule (Health & Welfare)

The State shall request funds such that they are deposited by ACH on the average day of clearance for employee payroll,
in accordance with the Payroll Clearance Pattern Methodology specified in Section 7.1. The request for funds shall be
made in accordance with the appropriate Federal agency cut-off time specified in Exhibit |. The amount of the request
shall be for the exact amount of that disbursement. This funding technique is interest neutral.

Page 7 of 33



neutral.
Pre-Issuance

The State shall request funds such that they are deposited in a State account not more than three business days prior to
the day the State makes a disbursement. The request shall be made in accordance with the appropriate Federal agency
cut-off time specified in Exhibit !. The amount of the request shall be the amount the State expects to disburse. This
funding technique is not 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.

Capitalization Grants for State Revolving Funds

The State shall request funds to minimize the time between the drawdown of funds from Treasury and their deposit into
the revolving fund. The timing of the drawdown of Federal funds for deposit to the revolving fund is subject to the interest
provisions of 31 CFR Part 205, however there is an interest exemption for the interest the State earns once the funds are
deposited into the revolving fund. The request for funds shall be made in accordance with the appropriate Federal agency
cut-off time specified in Exhibit 1. The amount of the request shall be for the amount of the funds to be used for immediate
program purposes. The State will not incur an interest liability for interest earned on revolving fund loans. This funding
technique is interest neutral.

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.

Actual Allocation (Health & Welfare)

The State shall request funds such that they are deposited monthly by ACH after the cost allocation is run. This is the first
day the cost is specifically identified to a Federal grant from the prior month. The request for funds shail be made in
accordance with the appropriate Federal agency cut-off time specified in Exhibit i. The amount of the request shall equal
the federally allowable indirect costs allocated for the prior month in accordance with the State Department of Health &
Welfare's approved indirect cost agreement. This funding technique is interest neutral.

Actual Allocation (Labor Agreement)

The State shall request funds such that they are deposited bi-weekly by ACH on the average day of clearance for payroll.
The request for funds shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit |.
The amount of the request shail equal the indirect costs allocated for the bi-weekly period in accordance with the indirect
cost agreement approved by the U.S. Department of Labor. This funding technique is interest neutral.

Actual Allocation (Statewide Plan)

The State shall request funds such that they are deposited by ACH monthly on the last average day of clearance for
payroll during the month. The request for funds shall be made in accordance with the appropriate Federal agency cut-off
time specified in Exhibit |. The amount of the request shall be 1/12 of the indirect costs allocation in accordance with the
statewide cost allocation plan. This funding technique is interest neutral.

Page 6 of 33



93,778 Medical Assistance Program
93.959 Block Grants for Prevention and Treatment of Substance Abuse

The State Department of Health and Welfare (H&W) uses an internal accounting system (FISCAL) to record accounting
data to the federal grant files and the State Controller's Office (STARS) system to issue warrants.

The H&W accounting system records the expenditures by grant and allows for identification of warrant numbers for
associated payments. There is a software program in the FISCAL system that H&W uses when they need to determine or
verify clearance patterns.

Once H&W has the redeemed warrant report from the FISCAL system, a clearance pattern is created on a FISCAL
spreadsheet that includes the warrant issue date, warrant redemption date, number of work days for warrant clearance
and the amount. Clearance patterns are based on three months of data.

Except for the Medical Assistance Program and SCHIP, all of the dollar-weighted average days for the above CFDA
programs have been used to arrive at a Composite dollar-weighted average that is used in the Composite Clearance -
(Health & Welfare) clearance pattern. The average days were four(4).

Program: 17.225 Unemployment Insurance

The information necessary to create clearance patterns for these programs was extracted from the Department of Labor's
Unemployment Insurance Benefit Payment System. The Data Processing Bureau developed a program to extract data
from the VU1B.ESV.ESP960F1 file.

The data elements extracted are check number, dollar amount, date of issue and date cleared bank. The program
calculates the number of days from issuance to clearance. Clearance patterns are based on three months of data.

Payroll Clearance Pattern Methodology The average date of clearance for payroll is 1-calendar days. Funds shall be
drawn on Thursday to be received and available on Friday, payday.

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

The Division of Financial Management, Executive Office of the Governor; Department of Health and Welfare; Department
of Labor.

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

State Controller's Office STARS accounting system: State Department of Health and Welfare’s internal accounting
system (FISCAL); State Department of Labor's Unemployment Insurance Benefit Payment System.

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.

7.5 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.

Page 19 of 33



Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 32.00

Component: Direct Administrative Costs

Technique: Composite Clearance - (Health & Welfare)
Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 3.00

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)
Average Day of Clearance: 0 Days

10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program

Recipient: Department of Health and Welfare
% of Funds Agency Receives: 85.00
Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)
Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 10.00

Component: Direct Administrative Costs and Benefits
Technique: Composite Clearance - (Health & Welfare)
Average Day of Clearance: 4'Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 5.00

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)
Average Day of Clearance: 0 Days

12.401 National Guard Military Operations and Maintenance (O&M) Projects
Recipient: Division of Military

% of Funds Agency Receives: 43.00

Component: Payroll

Technique: Average Clearance with Payroll

Average Day of Clearance: 0 Days

Recipient: Division of Military

% of Funds Agency Receives: 57.00
Component: Operating Costs
Technique: Post-Issuance

Average Day of Clearance: 7 Days

Page 9 of 33



12.0 AUTHORIZED SIGNATURES

David Fulkerson
Deputy Administrator/State Financial Officer
Division of Financial Management

State of Idah
— £4«¢£

Date Signed: 6LA Yf/ V6.

Date Submitted 06/27/2016

Corvelli A. McDaniet

Assistant Commissioner

Revenue Collections Management
Bureau of the Fiscal Service /7
U.S. Department of the Treagury

Signature: Bye A. mand

Date Signed: Lule

Page 25 of 33


Cash Management Improvement Act Agreement
between
The State of Idaho
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 Idaho
(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 Idaho shall be the Governor designee, the Deputy Administrator/State
Financial Officer of the Division of Financial Management, Executive Office of the Governor, 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 shali govern.

3.0 DURATION, AMENDING, TERMINATING, AND MISCELLANEOUS PROVISIONS
3.1 This Agreement shail take effect on 07/01/2016 and shall remain in effect until 06/30/2017.

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.

3.4 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.

Page 1 of 33



% of Funds Agency Receives: 100.00
Component: Total Costs

Technique: Post-Issuance

Average Day of Clearance: 6 Days

84.010 Title | Grants to Local Educational Agencies
Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 1.00

Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

Recipient: Superintendent of Public Instruction
% of Funds Agency Receives: 1.00
Component: Direct & Indirect Costs
Technique: Average Clearance

Average Day of Clearance: 3 Days

Recipient: Superintendent of Public Instruction
% of Funds Agency Receives: 98.00
Component: Schoo! Districts

Technique: Average Clearance

Average Day of Clearance: 3 Days

84.027 Special Education -- Grants to States
Recipient: Superintendent of Public Instruction
% of Funds Agency Receives: 1.00
Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

Recipient: Superintendent of Public Instruction
% of Funds Agency Receives: 2.00
Component: Direct & Indirect Costs
Technique: Average Clearance

Average Day of Clearance: 3 Days

Recipient: Superintendent of Public Instruction
% of Funds Agency Receives: 97.00
Component: School Districts

Technique: Average Clearance

Average Day of Clearance: 3 Days

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to States
Recipient: Commission for the Blind and Visually Impaired
% of Funds Agency Receives: 9.00

Page 12 of 33



Recipient: Idaho Transportation Department
% of Funds Agency Receives: 71.88
Component: Construction, Consultant Costs
Technique: Average Clearance

Average Day of Clearance: 3 Days

Recipient: Idaho Transportation Department
% of Funds Agency Receives: 3.62
Component: Payroll Costs

Technique: Average Clearance with Payroll
Average Day of Clearance: 0 Days

Recipient: Idaho Transportation Department
% of Funds Agency Receives: 13.66
Component: Debt Service

Technique: Pre-lssuance

Average Day of Clearance: 3 Days

Recipient: idaho Transportation Department
% of Funds Agency Receives: 1.61
Component: Adjustments.

Technique: Weekly Billing - ITD

Average Day of Clearance: 0 Days

Recipient: Idaho Transportation Department

% of Funds Agency Receives: 9.23

Component: Internal Services, Approved Indirect Cost Allocation Plan, Adjustments
Technique: Weekly Billing - ITD

Average Day of Clearance: 0 Days

64.015 Veterans State Nursing Home Care
Recipient: Division of Veterans Services

% of Funds Agency Receives: 100.00
Component: Benefits

Technique: Actual Allocation (Statewide Plan)
Average Day of Clearance: 0 Days

66.468 Capitalization Grants for Drinking Water Revolving Fund
Recipient: Department of Environmental Quality

% of Funds Agency Receives: 100.00

Component: Revolving Funds

Technique: Capitalization Grants for State Revolving Funds
Average Day of Clearance: 9 Days

66.802 Superfund State Site -- Specific Cooperative Agreements
Recipient: Department of Environmental Quality

Page 11 of 33



Day 4 2.83,
Day5 2.21
Day6 1.16
Day7 0.70
Day 8 0.53
Day 9 0.44
Day 10 0.22
Day 11 0.17
Day 12 0.15
Day 13 0.05
Day 14 0.05
Day 15 0.07
Day 16 0.09
Day 17 0.03
Day 18 0.03
Day 19 0.01
Day 20 0.01
Day 21 0.02
Day 22 0.07
Day 23 0.01
Day 24 0.01
Day 25 0.01
Day 26 0.00
Day 27 0.01
Day 28 0.03
Day 29 0.00
Day 30 0.00
Day 34 0.03
Total 100.00
Certification

| hereby certify that the % Cleared fisted in Exhibit |! Estimated Clearance of this Treasury State Agreement:

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

2. Accurately represents the flow of federal funds under the federal assistance programs to which they apply;
3. Reflects seasonal or other periodic variations in the clearance activities;
4
5.

. 1s auditable; and,

. Has been certified as accurate by an authorized State Official.

Signature

Davie Fallecon.

OMA

Date Signed

Page 32 of 33



Cash Management Improvement Act - 2017 Treasury State Agreement
State of Idaho - Exhibit Il Estimated Clearance

93.767 Children's Heaith insurance Program
Benefits

Day 1 0.00
Day 2 90.46
Day3 0.60
Day 4 2.83
Day 5 2.21
Day 6 1.16
Day 7 0.70
Day 8 0.53,
Day 9 0.44
Day 10 0.22!
Day 14 0.17
Day 12 0.15)
Day 13 0.05
Day 14 0.05
Day 15 0.07|
Day 16 0.09
Day 17 0.03
Day 18 0.03
Day 19 0.01
Day 20 0.01
Day 21 0.02
Day 22 0.07
Day 23 0.01
Day 24 0.01
Day 25 0.01
Day 26 0.00)
Day 27 0.01
Day 28 0.03)
Day 29 0.00;
Day 30 0.00
Day 34 0.03,
Total 100.00}
93.778 Medical Assistance Program
Benefits

Day 1 0.00
Day 2 90.46
Day 3 0.60

Effective 07/01/2016 until 06/30/2017

Page 31 of 33



Weekly Billing - ITD

The State shall request funds once a week at the same time funds are requested for composite clearance pattern. The
request for funds shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit 1. The
amount of the request shall be the amount of actual costs recorded since the last request for funds as the components
become billable. 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 Health and Welfare

% of Funds Agency Receives: 100.00

Component: Benefits

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 0 Days

10.553 School Breakfast Program

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 100.00

Component: School Districts, Non-profit Organizations
Technique: Average Clearance

Average Day of Clearance: 4 Days

10.555 National School Lunch Program

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 100.00

Component: Schoo! Districts, Non-profit Organizations
Technique: Average Clearance

Average Day of Clearance: 4 Days

10.557 Special Supplemental Nutrition Program for Women, Infants, and Children
Recipient: Department of Health and Welfare

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare
% of Funds Agency Receives: 64.00
Component: Benefits

Page 8 of 33



The State shall calculate the actual interest earnings and the related banking costs attributable to funds withdrawn from
the State account in the UTF by multiplying the State % by the amount of the actual interest earnings and the related
banking costs of the 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 attributable to such funds less the related banking costs attributed to such
funds.

The State shall determine the average daily cash balance of its unemployment compensation benefit payment account for
its fiscal year. The State shall calculate the average daily cash balance of Federal funds by multiplying the Federal % by
the average daily cash balance of the benefit payment account on the whole. The State's liability for interest on funds
withdrawn from the FECA and EUCA (and any other benefit accounts of Federal funds in the UTF from which the State
draws funds) shall be the average daily cash balance of Federal funds multiplied by the annualized rate equal to the
average equivalent yields of 13-week Treasury bills auctioned during the State's fiscal year.

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 shail 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 caiculate interest liabilities on refunds:

Refunds Deposited to Interest Neutral Programs:

With programs to which applicable interest neutral funding techniques are applied, the State interest liability shall be
based on the difference in whole days between the date the refund is deposited in a State account and the date the
refund is offset against a subsequent deposit of Federal funds.

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.

8.6 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:

Page 22 of 33



17.225F |Unemployment Insurance | Department of Labor 25.0 |Payroll Average Clearance 0 Days
-- Federal Benefit 0
Account and
Administrative Costs

17.225F |Unemployment insurance |Department of Labor 25.0 |Non-Payroll Drawdowns on Payroll 0 Days
-- Federal Benefit 0 Administrative Costs Cycle
Account and
Administrative Costs

17.225F |Unemployment insurance |Department of Labor 25.0 | Indirect Costs Actual Allocation (Labor {0 Days
-- Federal Benefit 0 Agreement)
Account and
Administrative Costs

17.2258 |Unemployment Insurance | Department of Labor 100. |State Benefits Actual Clearance, ZBA- |0 Days
-- State Benefit_ Account 00 Same Day Payment

20.205 |Highway Planning and __|Idaho Transportation 71.8 |Construction, Consultant |Average Clearance 3 Days
Construction Department 8 Costs

20.205 Highway Planning and _|Idaho Transportation 13.6 |Debt Service Pre-Issuance 3 Days
‘Construction Department 6

20.205 |Highway Planning and Idaho Transportation 9.23 | Internal Services, Weekly Billing - ITD 0 Days
‘Construction Department Approved Indirect Cost

Allocation Plan,
Adjustments

20.205 |Highway Planning and —_| Idaho Transportation 1.61 |Adjustments Weekly Billing - ITD 0 Days
Construction Department

20.205 | Highway Planning and idaho Transportation 3.62 [Payroll Costs Average Clearance with |0 Days
Construction Department Payroll

64.015 |Veterans State Nursing _ | Division of Veterans 100. {Benefits Actual Allocation 0 Days
Home Care Services 00. (Statewide Pian)

66.468 {Capitalization Grants for |Department of 100. {Revolving Funds Capitalization Grants for |9 Days
Drinking Water Revolving | Environmental Quality 00 State Revolving Funds
Fund

66.802 {Superfund State Site-- _|Department of 100. {Total Costs Post-Issuance 6 Days
Specific Cooperative Environmental Quality 00
Agreements

84.010 {Title | Grants to Local Superintendent of Public |1.00 {Direct & Indirect Costs | Average Clearance 3 Days
Educational Agencies instruction

84.010 | Title | Grants to Local Superintendent of Public |1.00 {Payroll |Average Clearance 0 Days
Educational Agencies instruction

84.010 {Title | Grants to Local Superintendent of Public |98.0 |Schoot Districts Average Clearance 3 Days
Educational Agencies instruction )

84.027 |Special Education — Superintendent of Public |2.00 {Direct & Indirect Costs Average Clearance 3 Days
Grants to States instruction

84.027 |Special Education -- Superintendent of Public |97.0 {School Districts Average Clearance 3 Days
Grants to States instruction 0

84.027 |Special Education -- Superintendent of Public |1.00 |Payroll Average Clearance 0 Days
Grants to States instruction

84.126 {Rehabilitation Services -- |Commission for the Blind |7.00 {Vendor payments. Average Clearance 7 Days
Vocational! Rehabilitation |and Visually Impaired
Grants to States

84.126 {Rehabilitation Services -- |Commission for the Blind |9.00 |Payrolt Average Clearance 0 Days
Vocational Rehabilitation |and Visually Impaired
Grants to States

84.126 {Rehabilitation Services -- |idaho Division of 28.0 {Payrolt Biweekly Actual N/A
Vocational Rehabilitation |Vocational Rehabilitation |0
Grants to States

84.126 {Rehabilitation Services -- |idaho Division of 28.0 {Vendor Payments, Biweekly Actual N/A
Vocational Rehabilitation | Vocational Rehabilitation |0 Benefits
Grants to States

84.126 {Rehabilitation Services -- |idaho Division of 28.0 {Indirect Costs Biweekly Actual NIA
Vocational Rehabilitation | Vocational Rehabilitation |0
Grants to States

Page 28 of 33



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
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.

Page 4 of 33



% of Funds Agency Receives: 5.00

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)
Average Day of Clearance: 0 Days

93.575 Child Care and Development Block Grant
Recipient: Department of Health and Welfare

% of Funds Agency Receives: 20.00
Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)
Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 80.00

Component: Direct Administrative Costs and Benefits
Technique: Composite Clearance - (Health & Welfare)
Average Day of Clearance: 4 Days

93.624 ACA - State Innovation Madels: Funding for Model Design and Model Testing Assistance
Recipient: Department of Health and Welfare

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 92.00

Component: Direct Administrative Costs and Benefits
Technique: Composite Clearance

Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 7.00

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)
Average Day of Clearance: 0 Days

93.658 Foster Care -- Title IV-E

Recipient: Department of Health and Welfare
% of Funds Agency Receives: 50.00
Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)
Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare
% of Funds Agency Receives: 50.00

Page 15 of 33


Technique: Estimated Clearance
Average Day of Clearance: N/A

93.959 Block Grants for Prevention and Treatment of Substance Abuse

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 1.00
Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)
Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 90.00

Component: Direct Administrative Costs and Benefits
Technique: Composite Clearance - (Health & Welfare)
Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 9.00

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)
Average Day of Clearance: 0 Days

96,001 Social Security - Disability Insurance
Recipient: Départment of Labor

% of Funds Agency Receives: 20.00
Component: Indirect Costs

Technique: Actual Allocation (Labor Agreement)
Average Day of Clearance: 0 Days

Recipient: Department of Labor

% of Funds Agency Receives: 51.00
Component: Payroll

Technique: Average Clearance
Average Day of Clearance: 0 Days

Recipient: Department of Labor

% of Funds Agency Receives: 26.00
Component: Vendor Payments
Technique: Average Clearance
Average Day of Clearance: 5 Days

Recipient: Department of Labor

% of Funds Agency Receives: 3.00
Component: Non-payroll Administrative Costs
Technique: Drawdowns on Payroll Cycle
Average Day of Clearance: 0 Days

Page 17 of 33



84.063 Federal Pell Grant Program --- 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
4.0 of this Agreement:

Commission for the Blind and Visually impaired
Department of Environmental Quality
Department of Fish and Game

Department of Health and Welfare

Department of Labor

Division of Military

Division of Veterans Services

Idaho Division of Vocational Rehabilitation
idaho Transportation Department
Superintendent of Public Instruction

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:

JP Morgan 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program
JP Morgan 93.558 Temporary Assistance for Needy Families
Solutran 10.557 Special Supplemental Nutrition Program for Women, Infants, and Children

6.0 FUNDING TECHNIQUES
6.1 General Terms

6.1.1 The State shall request Federal funds in accordance with the appropriate cut-off times shown in Exhibit { to ensure
funds will be received and credited to a State account by the times specified in the funding techniques. Exhibit | 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 Il - 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

Page 3 of 33



Exhibit | - Funds Request and Receipt Times Schedule

State of Idaho
PES RCE

uLOH Time
Agriculture-FNS ACH
Agriculture-FNS: Fedwire
|Agriculture-FS ACH iday
Air National Guard ACH 12:00 PM 15 days
[Army National Guard ACH 12:00 PM. 15 days
Commerce-NOAA ACH 2:00 PM. 4day
Dept of Homeland Security (FEMA) Fedwire 0 day
Dept of Homeland Security (ODP) ACH 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 10 day
Education ACH 3:00 PM. iday
Education Fedwire 2:00 PM. 0 day
Energy ACH PM iday
Energy Fedwire PM 0 day
HHS ACH 6:30 PM. A day
HHS Fedwire 3:00 PM. (0 day
HUD ACH 5:30 PM 2 days
HUD Fedwire 3:00 PM 10 day
Interior-FWS. ACH 14:59 PM Aday
Interior-FWS Fedwire 5:45 PM 0 day
Interior-OSM ACH 3:00 PM 1 day
Interior-OSM Fedwire 5:45 PM 0 day
Justice ACH 11:00 PM 6 days
Justice Fedwire 2:00 PM 2 days
Labor-Non-UTE ACH 4 day
Labor-UTF ACH 4 day
Labor-UTF Fedwire 3:00 PM 0 day
National Science Foundation (NSF) ACH 8:00 PM 4 day
National Science Foundation (NSF) Fedwire §: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 PM 4 day
Transportation (FHWA) ACH 12:00 PM 3 days
‘Transportation (FHWA) Fedwire 12:00 PM Q day
Transportation (FTA) ACH 2:00 PM 1 day
Veterans Administration ACH 42:00 PM 3 days

Page 26 of 33



4.0 PROGRAMS COVERED

4.1 The State's threshold and its major Federal assistance programs shall be determined based on the Single Audit
Report for fiscal year ending 06/30/2015.

Ail 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 $8,478,731.
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
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program
12.401 National Guard Military Operations and Maintenance (O&M) Projects

15.611 Wildlife Restoration

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

66.468 Capitalization Grants for Drinking Water Revolving Fund

66.802 Superfund State Site -- Specific Cooperative Agreements

84.010 Title | Grants to Local Educational Agencies

84.027 Special Education -- Grants to States

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to States

84.367 Improving Teacher Quality State Grants

93.558 Temporary Assistance for Needy Families

93.563 Child Support Enforcement

93.568 Low-Income Home Energy Assistance

93.575 Child Care and Development Block Grant

93.624 ACA - State Innovation Models: Funding for Model Design and Model Testing Assistance
93.658 Foster Care -- Title IV-E

93.667 Social Services Block Grant

93.767 Children's Health Insurance Program

93.778 Medical Assistance Program

93.959 Block Grants for Prevention and Treatment of Substance Abuse

96.001 Social Security -- Disability Insurance

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:

Page 2 of 33



84.367 |Improving Teacher Superintendent of Public | 1.00 |Payroll Average Clearance 0 Days
Quality State Grants Instruction
84.367 |Improving Teacher Superintendent of Public |97.0 | School Districts Average Clearance 3 Days
Quality State Grants Instruction te)
84.367 —_|Improving Teacher Superintendent of Public |2.00 |Direct & Indirect Costs | Average Clearance 3 Days
Quality State Grants Instruction
93.558 | Temporary Assistance for | Department of Health and|/84.0 |Benefits (EBT) Actual Clearance, ZBA - |0 Days
Needy Families Welfare 0 ‘Same Day Payment
93.558 |Temporary Assistance for}Department of Health and|10.0 | Direct Administrative ‘Composite Clearance- |4 Days
Needy Families Welfare 0 Costs and Benefits (Health & Welfare)
93.558 | Temporary Assistance for |Department of Health and|6.00 | Indirect Costs ‘Actual Allocation (Health /0 Days
Needy Families Weifare |& Welfare)
93.563 {Child Support Department of Health and] 10.0 | Direct Administrative ‘Composite Clearance - |4 Days
Enforcement Welfare 0 ___|Costs and Benefits (Health & Welfare)
93.563 {Child Support Department of Health and|90.0 | Indirect Costs Actual Allocation (Health |0 Days
Enforcement Welfare 0 & Welfare)
93.568 | Low-Income Home Department of Health and]5.00 | Payroll Payroll Payment 0 Days
Energy Assistance Welfare Schedule (Health &
Welfare)
93.568 |Low-Income Home Department of Health and|93.0 [Direct Administrative Composite Clearance- 4 Days
Energy Assistance Welfare oO Costs and Benefits (Health & Welfare)
93.568 |Low-Income Home Department of Health and} 2.00 |!ndirect Costs Actual Allocation (Health |0 Days
Energy Assistance Welfare & Welfare)
93.575 {Child Care and Department of Health and|80.0 | Direct Administrative Composite Clearance- |4 Days
Development Block Grant |Welfare it} Costs and Benefits (Health & Welfare)
93.575 |Child Care and Department of Health and/20.0 | Indirect Costs Actual Allocation (Health |0 Days
Development Block Grant} Welfare i] & Welfare)
93.624 |ACA- State Innovation | Department of Health and/92.0 | Direct Administrative Composite Clearance 4 Days
Models: Funding for ‘Welfare i) Costs and Benefits
Model Design and Model
Testing Assistance
93.624 |ACA- State Innovation |Department of Health and|7.00 | Payroll Payroll Payment 0 Days
Models: Funding for Welfare . Schedule (Health &
Model Design and Model Welfare)
Testing Assistance
93.624 |ACA- State innovation |Department of Health and|1.00 |Indirect Costs Actual Allocation (Health |0 Days
Models: Funding for Welfare & Weifare)
Model Design and Model
Testing Assistance
93.658 Foster Care -- Title |V-E | Department of Health and|50.0 | Direct Administrative Composite Clearance- |4 Days
Welfare it} Costs and Benefits (Health & Welfare)
93.658 |Foster Care -- Title |V-E | Department of Health and{50.0 | Indirect Costs Actual Allocation (Health |0 Days
Welfare 0 & Welfare)
93.667 |Social Services Block Department of Health and|67.0 {Direct Administrative Composite Clearance- |4 Days
Grant felfare 0 Costs and Benefits {Health & Welfare)
93.667 | Social Services Block Department of Health and} 33.0 | indirect Costs Actual Allocation (Health |0 Days
Grant ‘Welfare 0 & Welfare)
93.767 |Children's Health Department of Health and|8.00 | Direct Administrative Composite Clearance- |4 Days
Insurance Program Welfare Costs (Health & Welfare)
93.767 | Children’s Health Department of Health and|92.0 |Benefits Estimated Clearance NIA
insurance Program felfare 0
93.778 |Medical Assistance Department of Health and|0.05 | Direct Administrative Composite Clearance- /4 Days
Program Welfare Costs (Health & Welfare)
93.778 |Medical Assistance Department of Health and}0.05 |Indirect Costs Actual Allocation (Health |0 Days
Program Welfare & Welfare)
93.778 |Medical Assistance Department of Health and/99.9 {Benefits Estimated Clearance N/A
Program Welfare 0)
93.959  |Block Grants for Department of Health and; 9.00 {Payroll Payroll Payment 0 Days
Prevention and Welfare Schedule (Health &
Jieatment of Substance fare)
use

Page 29 of 33



Component: Payroll
Technique: Average Clearance
Average Day of Clearance: 0 Days

Recipient: Commission for the Blind and Visually Impaired

% of Funds Agency Receives: 7.00
Component: Vendor payments
Technique: Average Clearance
Average Day of Clearance: 7 Days

Recipient: Idaho Division of Vocational Rehabilitation
% of Funds Agency Receives: 28.00

Component: Indirect Costs

Technique: Biweekly Actual

Average Day of Clearance: N/A

Recipient: Idaho Division of Vocational Rehabilitation
% of Funds Agency Receives: 28.00

Component: Payroll

Technique: Biweekly Actual

Average Day of Clearance: N/A

Recipient: idaho Division of Vocational Rehabilitation
% of Funds Agency Receives: 28.00

Component: Vendor Payments, Benefits

Technique: Biweekly Actual

Average Day of Clearance: N/A

84.367 Improving Teacher Quality State Grants
Recipient: Superintendent of Public Instruction
% of Funds Agency Receives: 1.00
Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

Recipient: Superintendent of Public Instruction
% of Funds Agency Receives: 2.00
Component: Direct & Indirect Costs
Technique: Average Clearance

Average Day of Clearance: 3 Days

Recipient: Superintendent of Public Instruction
% of Funds Agency Receives: 97.00
Component: Schoo! Districts

Technique: Average Clearance

Average Day of Clearance: 3 Days

Page 13 of 33


Component: Direct Administrative Costs and Benefits
Technique: Composite Clearance - (Health & Welfare)
Average Day of Clearance: 4 Days

93.667 Social Services Block Grant

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 33.00
Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)
Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 67.00

Component: Direct Administrative Costs and Benefits
Technique: Composite Clearance - (Health & Welfare)
Average Day of Clearance: 4 Days

93.767 Children's Health insurance Program
Recipient: Department of Health and Welfare

% of Funds Agency Receives: 8.00

Component: Direct Administrative Costs

Technique: Composite Clearance - (Health & Welfare)
Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare
% of Funds Agency Receives: 92.00
Component: Benefits

Technique: Estimated Clearance

Average Day of Clearance: N/A

93.778 Medical Assistance Program

Recipient: Department of Health and Welfare
% of Funds Agency Receives: 0.05
Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)
Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 0.05

Component: Direct Administrative Costs

Technique: Composite Clearance - (Health & Welfare)
Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare
% of Funds Agency Receives: 99.90
Component: Benefits

Page 16 of 33