DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

84.425 Education Department of 5.92 Program Actual Clearance, 2 Days
Stabilization Fund Education Expenditures ZBA - Same Day
Payment
Education Department of 94.08 | Payroll & Payroll and 2 Days
Stabilization Fund Education Administrative Costs. | Administrative -
Fixed Frequency
93.558 Temporary Department of 13.38 | Assistance Payments | Actual Clearance, 2 Days
Assistance for Children and -EBT ZBA - Same Day
Needy Families Family Services
Payment
Temporary Department of 0.86 | Assistance Payments | Actual Clearance, 2 Days
Assistance for Children and - EFT Findwork ZBA - Same Day
Needy Families Family Services
Payment
Temporary Department of 45.11 | TANF Contract Actual at Fixed 2 Days
Assistance for Children and Payments Intervals
Needy Families Family Services
Remporary | Pepartment of 40.65 | Payroll & Actual at Fixed 2 Days
ssistance for ildren ans inistrati /
Needy Families Family Services Administrative Costs | Intervals
93.575 Child Care and Department of 93.73 | Program Actual Clearance, 2 Days
Development Education Expenditures ZBA - Same Day
Block Grant
Payment
Child Care and Department of 6.27 | Payroll & Payroll and 2 Days
Development Education Administrative Costs | Administrative -
Block Grant .
Fixed Frequency
93.767 Children's Health Louisiana 96.3 Children's Insurance | Actual Clearance, 2 Days
Insurance Department of Benefits - EFT ZBA - Same Day
Program Health
Payment
Children’s Health Louisiana a 1.64 Payroll Actual Clearance, 2 Days
insurance epartment o: .
Program Health ZBA - Same Day
Payment
Children's Health Louisiana 2.06 Medicaid Actual and Adjusted | 2 Days
Insurance Department of Administrative Cost | Estimate
Program Health
Grant
93.778 Medical Louisiana 2.95 Medicare Buy-In Actual Clearance, 2 Days
Assistance Department of Premiums ZBA - Same Day
Program Health
Payment
Medical Louisiana 0.64 | Payroll Actual Clearance, 2 Days
Assistance Department of ZBA - Same Day
Program Health
Payment
Medical Louisiana 6.58 | Medicaid Benefits Actual Clearance, 2 Days
Assistance Department of and Disproportionate | ZBA - Same Day
Program Health
Share Pool Payments | Payment
- EFT
Medical Louisiana 1.3 Medicaid Actual and Adjusted | 2 Days
Assistance Department of Administrative Cost | Estimate
Program. Health
Grant
Medical Louisiana 0.01 | Electronic Health Actual Clearance, 2 Days
Assistance Department of Records - EHR ZBA - Same Day
Program Health
Payment
Medical Louisiana 88.52 | Medicaid Benefits - | Actual Clearance, 2 Days
Assistance Department of EFT ZBA - Same Day
Program Health
Payment

Page 20 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

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:
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:
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
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

The time period from issuance of funds to the date funds are debited from the State's account shall be determined by the
appropriate clearance pattern specified in Exhibit II.

8.6.2.3 Standards Applied

Page 14 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

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 I. The amount of the
request shall be for the exact amount of that disbursement. 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 currently 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 currently 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.

Funding Technique Name

Description

Actual and Adjusted Estimate

Administrative costs for all programs will be drawn at the same time as payroll. The
request shall be made in accordance with the appropriate Federal agency cut-off time
specified in Exhibit I. The draw will consist of an amount to fund the actual
expenditures of the prior week and an amount to fund the estimated expenditures of
the current/upcoming week based on year to date actual expenditures. The estimated
draws will be adjusted for variances between the most recent estimate and actual
expenditures each time a draw is made. This funding technique is interest neutral.

Actual at Fixed Intervals

The State shall request funds at a fixed interval, i.e., bi-weekly, monthly, quarterly,
etc., for the actual program expenditures of the period prior to the draw. 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 exact amount of the
previous period's disbursements. This funding technique is interest neutral.

Allocation of Payroll and Administrative
Costs

The State will request funds on a bi-weekly basis. The request shall be made in
accordance with the appropriate Federal agency cut-off time specified in Exhibit I.
Administrative costs for all programs are to be drawn at the same time as payroll
costs. The draw will be completed to meet the cash requirements based on the most
recent certified cost allocations with subsequent adjustments completed pursuant to
the actual allocation of costs. This funding technique is interest neutral.

Payroll and Administrative - Fixed
Frequency

The State shall request funds once at a fixed interval, i.e., bi-weekly, monthly,
quarterly, etc., such that they are deposited to fund the actual activity of the previous
period. 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 based on the
amount of the actual cash outlays for payroll and administrative costs during the
previous period. 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.

Page 5 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

97.036 Disaster Grants - Governor's Office 10.15 | Payroll and Actual at Fixed 2 Days
ublic Assistance of Homelan inistrativ
(Presi dentally Security and Administrative Costs | Intervals
eclared Emergency - Admin
Disasters) Preparedness
Disaster Grants - Governor's Office 88.56 | Applicant Payments - | Average Clearance | 2 Days
Public Assistance of Homeland EFT/Checks
(Presidentially Security and .
eclared Emergency
Disasters) Preparedness
Disaster Grants - Governor's Office 1.29 | Payroll and Actual at Fixed 2 Days
ublic Assistance of Homelan inistrative
(Presi cdentially Security and Administrative Costs | Intervals
eclared Emergency - Seeds
Disasters) Preparedness
97.039 Hazard Mitigation Governor's Office 96.74 | Applicant Payments - | Average Clearance | 2 Days
iran of Homelan oks
Security and EFT/Checks
Emergency
Preparedness
Hazard Mitigation Governor's Office 0.03 | Payroll and Actual at Fixed 2 Days
Grant Security and Administrative Costs | Intervals
Emergency - Admin
Preparedness
Hazard Mitigation Governor's Office 3.23 | Payroll and Actual at Fixed 2 Days
Grant Sceurineana Administrative Cost - | Intervals
Emergency Seeds
Preparedness
Certification

Thereby 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.

9/12/2023

Date:

Printed Name:

Barbara Goodson

Docusigned by:

Certifying Signature: [ eartars Eo0dson

Title:

Deputy Commissioner

Page 21 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

Exhibit II - State of Louisiana
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 Rounded
days
10.542 Pandemic EBT Pepartment of 100.0 | Assistance Payment Actual Clearance, 2 Days
‘ood Benefits ildren anc
Family Services EBT ZBA - Same Day
Payment
10.551 Supplemental Department of 100.0 | Assistance Payments | Actual Clearance, 1 Day
Nutrition Children and -EBT ZBA - Same Da
Assistance Family Services y
Program Payment
10,553 School Breakfast Department of 100.0 | Payments to Parishes, | Average Clearance | 2 Days
Program Education Universities, Public
Schools and Daycare
Providers
10.555 National School Department of 100.0 | Payments to Parishes, | Average Clearance | 2 Days
Lunch Program Education Universities, Public
Schools and Daycare
Providers
10.557 Special Louisiana 18.54 | Administrative Costs | Actual and Adjusted | 2 Days
Supplemental Department of Estimate
Nutrition Program Health
for Women,
Infants, an
Children
Special al Louisiana tof 63.36 | Vouchers and EBT Actual Clearance, 2 Days
upplementa epartment o: .
Nutrition Program Heal ZBA - Same Day
for Women, Payment
Infants, an
Children.
Special Louisiana 18.1 | Payroll Allocation of 2 Days
Supplemental Department of Payroll and
Nutrition Program Health yro" .
for Women, Administrative
Infants, and Costs
Children
10.558 Child and Adult Department of 100.0 | Payments to Parishes, | Average Clearance | 2 Days
gare Food Education Universities, Public
rogram
Schools and Daycare
Providers
10.561 State. sstrati Repartment of 100.0 | Payroll and Allocation of 2 Days
ministrative ildren an ‘nistrati
Matching Grants Family Services Administrative Costs | Payroll and
for the Administrative
Supplemental Costs
Nutrition
Assistance
Program

Page 18 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

Average Day of Clearance: 2 Days

93.767 Children's Health Insurance Program

Recipient: Louisiana Department of Health

% of Funds Agency Receives: 1.64

Component: Payroll

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

93.767 Children's Health Insurance Program
Recipient: Louisiana Department of Health

% of Funds Agency Receives: 2.06

Component: Medicaid Administrative Cost Grant
Technique: Actual and Adjusted Estimate
Average Day of Clearance:

93.778 Medical Assistance Program

Recipient: Louisiana Department of Health

% of Funds Agency Receives: 2.95

Component: Medicare Buy-In Premiums

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

93.778 Medical Assistance Program

Recipient: Louisiana Department of Health

% of Funds Agency Receives: .64

Component: Payroll

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

93.778 Medical Assistance Program

Recipient: Louisiana Department of Health

% of Funds Agency Receives: 6.58

Component: Medicaid Benefits and Disproportionate Share Pool
Payments - EFT

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

93.778 Medical Assistance Program

Recipient: Louisiana Department of Health

% of Funds Agency Receives: 1.3

Component: Medicaid Administrative Cost Grant
Technique: Actual and Adjusted Estimate
Average Day of Clearance: 2 Days

93.778 Medical Assistance Program

Recipient: Louisiana Department of Health

% of Funds Agency Receives: .01

Component: Electronic Health Records - EHR
Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

93.778 Medical Assistance Program

Recipient: Louisiana Department of Health

% of Funds Agency Receives: 88.52

Component: Medicaid Benefits - EFT

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

Page 10 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

Average Day of Clearance: 2 Days

10.561 State Administrative Matching Grants for the Supplemental
Nutrition Assistance Program

Recipient: Department of Children and Family Services

% of Funds Agency Receives: 100

Component: Payroll and Administrative Costs

Technique: Allocation of Payroll and Administrative Costs
Average Day of Clearance: 2 Days

14.228 Community Development Block Grants/State's Program
Recipient: Executive Department

% of Funds Agency Receives: 87.61

Component: Disaster Recovery Program Costs

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

14.228 Community Development Block Grants/State's Program
Recipient: Executive Department

% of Funds Agency Receives: .27

Component: CDBG Program Costs

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

14.228 Community Development Block Grants/State's Program
Recipient: Executive Department

% of Funds Agency Receives: 6.06

Component: CDBG Administrative Costs

Technique: Actual and Adjusted Estimate

Average Day of Clearance: 2 Days

14.228 Community Development Block Grants/State's Program
Recipient: Executive Department

% of Funds Agency Receives: 6.06

Component: Disaster Recovery Administrative Costs
Technique: Actual at Fixed Intervals

Average Day of Clearance: 2 Days

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

Recipient: Louisiana Workforce Commission

% of Funds Agency Receives: 62.98

Component: Benefits Payments - Federal

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 2 Days

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

Recipient: Louisiana Workforce Commission

% of Funds Agency Receives: 29.24

Component: Benefits Payments - State

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

17.225F Unemployment Insurance -- Federal Benefit Account and
Administrative Costs
Recipient: Louisiana Workforce Commission
% of Funds Agency Receives: 7.78
Component: Administrative Costs
Technique: Actual and Adjusted Estimate
Page 7 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

10.542 Pandemic EBT Food Benefits
Recipient: Department of Children and Family Services
% of Funds Agency Receives: 100

Component: Assistance Payment EBT

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

10.551 Supplemental Nutrition Assistance Program
Recipient: Department of Children and Family Services
% of Funds Agency Receives: 100

Component: Assistance Payments - EBT

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 1 Day

10.553 School Breakfast Program

Recipient: Department of Education

% of Funds Agency Receives: 100

Component: Payments to Parishes, Universities, Public Schools and
Daycare Providers

Technique: Average Clearance

Average Day of Clearance: 2 Days

10.555 National School Lunch Program

Recipient: Department of Education

% of Funds Agency Receives: 100

Component: Payments to Parishes, Universities, Public Schools and
Daycare Providers

Technique: Average Clearance

Average Day of Clearance: 2 Days

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

Recipient: Louisiana Department of Health

% of Funds Agency Receives: 18.54

Component: Administrative Costs

Technique: Actual and Adjusted Estimate

Average Day of Clearance: 2 Days

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

Recipient: Louisiana Department of Health

% of Funds Agency Receives: 63.36

Component: Vouchers and EBT

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 2 Days

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

Recipient: Louisiana Department of Health

% of Funds Agency Receives: 18.1

Component: Payroll

Technique: Allocation of Payroll and Administrative Costs

Average Day of Clearance: 2 Days

10.558 Child and Adult Care Food Program

Recipient: Department of Education

% of Funds Agency Receives: 100

Component: Payments to Parishes, Universities, Public Schools and
Daycare Providers

Technique: Average Clearance

Page 6 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

14.228 Community Executive 87.61 | Disaster Recovery Actual Clearance, 2 Days
Revelopment Department Program Costs ZBA - Same Day
Grants/State's Payment
Program
Community Executive 0.27 CDBG Program Actual Clearance, 2 Days
Development Department Costs ZBA - Same Day

oc!
Grants/State's Payment
Program
Community Executive 6.06 CDBG Actual and Adjusted | 2 Days
Development Department Administrative Costs | Estimate
Grants/State's
Program
Community Executive 6.06 Disaster Recovery Actual at Fixed 2 Days
Revelopment Department Administrative Costs | Intervals
Grants/State's
Program
17.225 [nemployment fouisiana 62.98 | Benefits Payments - Actual Clearance, 2 Days
Insurance -~ orkforce

F Federal Benefit Commission Federal ZBA - Same Day
Account and Payment
Administrative
Costs
Unemployment Rouisiana 29.24 | Benefits Payments - | Actual Clearance, 2 Days

insurance -- orkforce

Federal Benefit Commission State ZBA - Same Day
Account and Payment
Administrative

Costs

Unemployment Louisiana 7.78 | Administrative Costs | Actual and Adjusted | 2 Days
Insurance -- Workforce Estimate

Federal Benefit Commission

Account and

Administrative

Costs

17.225 Unemployment fouisiana 100.0 | Benefit Payments - Actual Clearance, 2 Days

insurance -- State orkforce

8 Benefit Account Commission State ZBA - Same Day

Payment

20.205 Highway Planning Department of 7.85 Payroll Actual Clearance, 2 Days

and Construction Transportation ZBA - Same Da

and Development Payment y
Highway Planning Department of 10.21 | Indirect Costs Average Clearance | 2 Days
and Construction Transportation

and Development
Highway Planning Department of 81.94 | Capital Projects Average Clearance | 2 Days
and Construction Transportation

and Development

84.010 Title I Grants to Department of 99.73 | Program Actual Clearance, 2 Days

Kocal Educational Education Expenditures ZBA - Same Day

Payment
Title I Grants to Department of 0.27. | Payroll & Payroll and 2 Days
weer cational Education Administrative Costs | Administrative -

Fixed Frequency

84.027 Special Education Department of 92.43 | Program Actual Clearance, 2 Days

-- Grants to States Education Expenditures ZBA - Same Day

Payment
Special Education Department of 7.57 Payroll & Payroll and 2 Days
~ Grants to States Education Administrative Costs | Administrative -

Fixed Frequency

Page 19 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

84.425 Education Stabilization Fund
Recipient: Department of Education

% of Funds Agency Receives: 5.92

Component: Program Expenditures

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

84.425 Education Stabilization Fund

Recipient: Department of Education

% of Funds Agency Receives: 94.08

Component: Payroll & Administrative Costs

Technique: Payroll and Administrative - Fixed Frequency
Average Day of Clearance: 2 Days

93.558 Temporary Assistance for Needy Families
Recipient: Department of Children and Family Services
% of Funds Agency Receives: 13.38

Component: Assistance Payments - EBT

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

93.558 Temporary Assistance for Needy Families
Recipient: Department of Children and Family Services
% of Funds Agency Receives: .86

Component: Assistance Payments - EFT Findwork
Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

93.558 Temporary Assistance for Needy Families
Recipient: Department of Children and Family Services
% of Funds Agency Receives: 45.11

Component: TANF Contract Payments.

Technique: Actual at Fixed Intervals

Average Day of Clearance: 2 Days

93.558 Temporary Assistance for Needy Families
Recipient: Department of Children and Family Services
% of Funds Agency Receives: 40.65

Component: Payroll & Administrative Costs
Technique: Actual at Fixed Intervals

Average Day of Clearance: 2 Days

93.575 Child Care and Development Block Grant
Recipient: Department of Education

% of Funds Agency Receives: 93.73

Component: Program Expenditures

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

93.575 Child Care and Development Block Grant
Recipient: Department of Education

% of Funds Agency Receives: 6.27

Component: Payroll & Administrative Costs

Technique: Payroll and Administrative - Fixed Frequency
Average Day of Clearance: 2 Days

93.767 Children's Health Insurance Program

Recipient: Louisiana Department of Health

% of Funds Agency Receives: 96.3

Component: Children's Insurance Benefits - EFT
Technique: Actual Clearance, ZBA - Same Day Payment

Page 9 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

Cash Management Improvement Act Agreement
between
The State of Louisiana
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 Louisiana (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 Louisiana shall be the Commissioner of Administration 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 07/01/2023 and shall remain in effect until 06/30/2024.

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 | of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

actual check issuance data received from the financial system the checks were issued from. The subsequent
drawdown of Federal funds will be adjusted to reflect the actual amount expended.

7.0 CLEARANCE PATTERNS
7.1 The State shall develop separate clearance patterns for each of the following:
N/A
7.2 The following shall develop the State's clearance patterns:

Department of Education, Department of Transportation and Development and the Governor's Office of Homeland Security and
Emergency Preparedness

7.3 The sources of data the State shall use when developing its clearance patterns are as follows:
Check registers, checks cleared reports from the bank, and reconciliation tapes.
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 cach 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.

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

N/A

The State shall also adjust each clearance pattern to reflect:

N/A

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.

Page 12 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

97.036 Disaster Grants - Public Assistance (Presidentially Declared
Disasters)

Recipient: Governor's Office of Homeland Security and Emergency
Preparedness

% of Funds Agency Receives: 10.15

Component: Payroll and Administrative Costs - Admin

Technique: Actual at Fixed Intervals

Average Day of Clearance: 2 Days

97.036 Di
Disasters)

Recipient: Governor's Office of Homeland Security and Emergency
Preparedness

% of Funds Agency Receives: 88.56

Component: Applicant Payments - EFT/Checks

Technique: Average Clearance

Average Day of Clearance: 2 Days

ster Grants - Public Assistance (Presidentially Declared

97.036 Disaster Grants - Public Assistance (Presidentially Declared
Disasters)

Recipient: Governor's Office of Homeland Security and Emergency
Preparedness

% of Funds Agency Receives: 1.29

Component: Payroll and Administrative Costs - Seeds

Technique: Actual at Fixed Intervals

Average Day of Clearance: 2 Days

97.039 Hazard Mitigation Grant

Recipient: Governor's Office of Homeland Security and Emergency
Preparedness

% of Funds Agency Receives: 96.74

Component: Applicant Payments - EFT/Checks

Technique: Average Clearance

Average Day of Clearance: 2 Days

97.039 Hazard Mitigation Grant

Recipient: Governor's Office of Homeland Security and Emergency
Preparedness

% of Funds Agency Receives: .03

Component: Payroll and Administrative Costs - Admin

Technique: Actual at Fixed Intervals

Average Day of Clearance: 2 Days

97.039 Hazard Mitigation Grant

Recipient: Governor's Office of Homeland Security and Emergency
Preparedness

% of Funds Agency Receives: 3.23

Component: Payroll and Administrative Cost - Seeds

Technique: Actual at Fixed Intervals

Average Day of Clearance: 2 Days

6.3.3 Materiality Exemptions

Agencies exempt from coverage on the basis of materiality:

N/A

6.4.0 The State will request funds from the Federal granting agency based on estimates when a State or Federal holiday
coincides with the release of checks for program components using an actual clearance pattern. These estimates

will be based on historical data from prior check issuances of a similar nature. The estimates will be reconciled to

Page 11 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

Average Day of Clearance: 2 Days

17.225S Unemployment Insurance -- State Benefit Account
Recipient: Louisiana Workforce Commission

% of Funds Agency Receives: 100

Component: Benefit Payments - State

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

20.205 Highway Planning and Construction

Recipient: Department of Transportation and Development
% of Funds Agency Receives: 7.85

Component: Payroll

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

20.205 Highway Planning and Construction

Recipient: Department of Transportation and Development
% of Funds Agency Receives: 10.21

Component: Indirect Costs

Technique: Average Clearance

Average Day of Clearance: 2 Days

20.205 Highway Planning and Construction

Recipient: Department of Transportation and Development
% of Funds Agency Receives: 81.94

Component: Capital Projects

Technique: Average Clearance

Average Day of Clearance: 2 Days

84.010 Title I Grants to Local Educational Agencies
Recipient: Department of Education

% of Funds Agency Receives: 99.73

Component: Program Expenditures

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

84.010 Title I Grants to Local Educational Agencies
Recipient: Department of Education

% of Funds Agency Receives: .27

Component: Payroll & Administrative Costs

Technique: Payroll and Administrative - Fixed Frequency
Average Day of Clearance: 2 Days

84.027 Special Education -- Grants to States

Recipient: Department of Education

% of Funds Agency Receives: 92.43

Component: Program Expenditures

Technique: Actual Clearance, ZBA - Same Day Payment
Average Day of Clearance: 2 Days

84.027 Special Education -- Grants to States

Recipient: Department of Education

% of Funds Agency Receives: 7.57

Component: Payroll & Administrative Costs

Technique: Payroll and Administrative - Fixed Frequency
Average Day of Clearance: 2 Days

Page 8 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

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 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.

Funding Technique Name Description

Actual Clearance, ZBA - Same Day Payment | The State shall request funds the same day it pays out funds, in accordance with the
appropriate Federal agency cut-off time specified in Exhibit I. 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.

Page 4 of 21



DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

Census (Average Daily Balance):

The average daily cash balance of Federal funds in the program's account reflects the actual activity of each draw from the date of
deposit to the date of issuance or clearance, whichever is pertinent.

8.6.2.4 Calculation Procedure

Average Daily Balance:

T= ADB xR, where

I= 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.

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

(1) warrant clearance development

(2) interest calculation, and

(3) preparation of annual report

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 15 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

Exhibit I - Funds Request and Receipt Times Schedule

State of Louisiana

Federal Agency Payment Type | Request Cut-Off Time Receipt Window
Agriculture-FNS ‘ACH 11:59 PM I day
Agriculture-FNS Fedwire 3:45 PM Oday
Agriculture-FS ‘ACH 3:00 PM T 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 Oday
Education ACH 3:00 PM I day
Education Fedwire 2:00 PM Oday
Energy ACH 4:00 PM 1 day
Energy Fedwire 3:00 PM 0 day
HHS ‘ACH 3:00 PM I day
HHS Fedwire 3:00 PM 0 day
HUD ACH 3:30 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 T day
Labor-UTF ACH 3:00 PM I day
Labor-UTF Fedwire 3:00 PM Oday
National Science Foundation (NSF) ACH 8:00 PM I day
National Science Foundation (NSF) Fedwire 3:45 PM 0 day
Social Security Administration ACH 11:59 PM T day
Social Security Administration Fedwire 3:45 PM Oday
Transportation (FAA) ACH 2:00 PM I day
Transportation (FHWA) ACH 12:00 PM 3 days
Transportation (FHWA) Fedwire 12:00 PM Oday
Transportation (FTA) ‘ACH 2:00 PM T day
Veterans Administration ACH 12:00 PM 3 days

Page 17 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

Governor's Office of Homeland Security and Emergency Preparedness
Louisiana Department of Health
Louisiana Workforce Commission

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:

Fiscal Agent CFDA Program Name.

Conduent State & Local Solutions, Inc 10.551 Supplemental Nutrition Assistance
Program

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

Conduent State & Local Solutions, Inc 93.558 Temporary Assistance for Needy Families

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 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 IT - 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 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.

Page 3 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

4.0 PROGRAMS COVERED

4.1 The State's threshold and its major Federal assistance programs shall be determined based on State Single Audit Report for

fiscal year ending 06/30/2022.

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:

CFDA Program Name

10.542 Pandemic EBT Food Benefits

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

10.561 State Administrative Matching Grants for the Supplemental
Nutrition Assistance Program

14.228 Community Development Block Grants/State's Program

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

17.2258 Unemployment Insurance -- State Benefit Account

20.205 Highway Planning and Construction

84.010 Title I Grants to Local Educational Agencies

84.027 Special Education -- Grants to States

84.425 Education Stabilization Fund

93.558 Temporary Assistance for Needy Families

93.575 Child Care and Development Block Grant

93.767 Children's Health Insurance Program

93.778 Medical Assistance Program

97.036 Disaster Grants - Public Assistance (Presidentially Declared
Disasters)

97.039 Hazard Mitigation Grant

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:

CFDA

Program Name

Exclusion Reason

93.268

Immunization Cooperative Agreements 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:

Department of Children and Family Services
Department of Education

Department of Transportation and Development

Executive Department

Page 2 of 21



DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

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 and Adjusted Estimate

Actual at Fixed Intervals

Actual Clearance, ZBA - Same Day Payment
Allocation of Payroll and Administrative Costs
Average Clearance

Payroll and Administrative - Fixed Frequency

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 Funds Interest Neutral, State Funds not:
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 %.

Page 13 of 21


DocuSign Envelope ID: 911EDD81-EE34-41C8-93E6-DF77A12AE526

12.0 | AUTHORIZED SIGNATURES

Barbara Goodson
Deputy Commissioner (Designee for Commissioner of Administration)

DocuSigned by:

Barbara Goodson 9/12/2023

Signature: Date Signed:

“SRSDEBEUSTCOESE:

Date Submitted 9/12/2023

D. Michael Linder

Assistant Commissioner

Revenue Collections Management
Bureau of the Fiscal Service

U.S. Department of the Treasury

ocusigned by:
- [9. Midvorl linder 9/13/2023
Signature:

Date Signed:

Page 16 of 21