DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

12.0 | AUTHORIZED SIGNATURES

Stacy Neal
Director Division of Accounting Office of Administration State of Missouri

Docusignd by
Signature: [ stay Mal Date Signed: 7/28/2023

“TSCDB8D 35945:

Date Submitted 7/27/2023

Sandra R. Paylor

Assistant Commissioner

Revenue Collections Management
Bureau of the Fiscal Service

U.S. Department of the Treasury

Docusigned by
Signature: ( Sandra Paulor Date Signed:7/31/2023

cA CETSTESHUBIBE. -

Page 20 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

93.659 Adoption Assistance
Recipient: Department of Social Services
% of Funds Agency Receives: 33
Component: Direct Administrative Payroll
Technique: Cost Allocation Modified
Average Day of Clearance: N/A

93.767 Children's Health Insurance Program
Recipient: Department of Social Services

% of Funds Agency Receives: 98
Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

93.767 Children's Health Insurance Program
Recipient: Department of Social Services

% of Funds Agency Receives: 2

Component: Direct Administrative Non-Payroll
Technique: Cost Allocation Modified

Average Day of Clearance: N/A

93.778 Medical Assistance Program
Recipient: Department of Social Services
% of Funds Agency Receives: 98
Component: Benefit

Technique: Pre-Issuance Modified
Average Day of Clearance: N/A

93.778 Medical Assistance Program

Recipient: Department of Social Services

% of Funds Agency Receives: 1

Component: Direct Administrative Non-Payroll
Technique: Cost Allocation Modified

Average Day of Clearance: N/A

93.778 Medical Assistance Program
Recipient: Department of Social Services
% of Funds Agency Receives: 1
Component: Direct Administrative Payroll
Technique: Cost Allocation Modified
Average Day of Clearance: N/A

97.036 Disaster Grants - Public Assistance (Presidentially Declared
Disasters)

Recipient: Department of Public Safety

% of Funds Agency Receives: 98

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

97.036 Disaster Grants - Public Assistance (Presidentially Declared
Disasters)

Recipient: Department of Public Safety

% of Funds Agency Receives: 1

Component: Direct Administrative Non-Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

97.036 Disaster Grants - Public Assistance (Presidentially Declared
Disasters)
Recipient: Department of Public Safety

Page 14 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

Secondary
Education
Special Education Department of 10.0 | Direct Administrative | Pre-Issuance N/A
-- Grants to States lementary an -
Secondary Non-Payroll Modified
Education
Special Education Department of 88.0 Benefit Pre-Issuance N/A
-- Grants to States Elementary and Modified
Secondary
Education
84.126 Rehabilitation Department of 1.0 Indirect Costs Indirect Cost Rate - 10 Days
ervices -- lementary an ;
Vocational Secondary Monthly (Modified)
Rehabilitation Education
Grants to States
Rehabilitation Department of 64.0 Benefit Pre-Issuance N/A
Services -- Elementary and Modified
Vocational Secondary
Rehabilitation Education
Grants to States
Rehabilitation Department of 3.0 Direct Administrative | Pre-Issuance N/A
Services -- lementary an
Vocational Secondary’ Non-Payroll Modified
Rehabilitation Education
Grants to States
Rehabilitation Department of 19.0 | Direct Administrative | Pre-Issuance N/A
ervices -- lementary an A
Vocational Secondary. Payroll Modified
Rehabilitation Education
Grants to States
Rehabilitation Department of 8.0 Direct Administrative | Cost Allocation
Services -- Social Services Non-Payroll Modified
Vocational
Rehabilitation
Grants to States
Rehabilitation Repartment of 5.0 Direct Administrative | Cost Allocation N/A
ervices -- ‘ocial Services i
Vocational Payroll Modified
Rehabilitation
Grants to States
84.425 Education Department of 1.0 Direct Administrative | Pre-Issuance N/A
Stabilization Fund Elementary and Payroll Modified
econdary
Education
Education Fund Department of 9.0 Direct Administrative | Pre-Issuance 2 Days
tabilization Fun lementary an a fic
Secondary. Non-Payroll Modified
Education
Education Department of 90.0 Benefit Pre-Issuance 2 Days
Stabilization Fund Elementary and Modified
Secondary
Education
93.323 Epidemiology and Department of | 96.0 Benefit Pre-Issuance N/A
Laboratory Health and Senior Modified
Fapacity for Services
Infectious
Diseases (ELC)
Epidemiology and Department of | 3.0 Administrative Cost Pre-Issuance VA
Laboratory Health and Senior Modified
Capacity for Services
Infectious
Diseases (ELC)
Epidemiology and Department of | 1.0 Indirect and Network | Indirect Cost Rate N/A
Laborator: Health and Senior Cost and Network
Gapacity for Services :
Infectious Allocation
Diseases (ELC)
93.558 Temporary _ Department of 73.0 | Benefit Pre-Issuance N/A
Assistance for Social Services Modified
Needy Families

Page 24 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

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 - ACH

The State shall request funds such that they are deposited by ACH in a State account
on the settlement date of payments issued by the State. The request shall be made in
accordance with the appropriate Federal agency cut-off time specified in Exhibit I.
The amount of the request shall be for the amount of funds that clear the State's
account on the settlement date. This funding technique is interest neutral.

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

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

There are 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

Cost Allocation Modified

The State costs incurred under this program component are covered by the Public
Assistance Cost Allocation Plan approved by the U.S. Department of Health and
Human Services. This schedule involves a weekly drawdown for non-personal service
expenditures as incurred and a bi-monthly drawdown for personal services, fringe
benefits and indirect costs. This schedule is based on historical spending patterns. The
State has scheduled payroll cut-off dates that are used to set the basis for the weekly
draws. The request shall be made in accordance with the appropriate Federal agency
cut-off time specified in Exhibit I. The amount of the request will be based on
historical spending patterns and reconciliation to actual costs, which happens
approximately 30-45 days after the end of the quarter and future draws adjusted
accordingly. The costs drawdown represent costs previously incurred and would
result in no interest liability, This funding technique is interest neutral.

Estimated Clearance Modified-Federal

The Department of Labor and Industrial Relations CFDA 17.225F Unemployment
Insurance-Federal Benefit Account portion only, shall apply a rolling estimated
clearance funding technique that includes drawing down funds from the
Unemployment Trust Fund (UTF) on a delayed draw of seven days after checks are
issued. Whatever checks cleared during the day are posted by the Department of
Labor and Industrial Relations to a cash journal and are drawn down 7 days later. The
draws are deposited by ACH in the State's bank account in accordance with the
appropriate Federal agency cut-off time specified in Exhibit I and are equal to one
day's benefit payments. Federal regulations limit the amount in the benefit account to
the amount needed to pay the checks for 1 day. This funding technique therefore does
not result in a State interest liability. This funding technique is interest neutral.

Indirect Cost Rate - Monthly (Modified)

The State shall apply the recipient department's indirect cost rate to direct costs and
shall request the funds monthly based upon the exact amount of the disbursement
when available. The request will be made in accordance with the appropriate Federal
agency cut-off time specified in Exhibit I. These indirect costs are not subject to an
interest liability. This funding technique is interest neutral.

Indirect Cost Rate and Network Allocation

The State shall apply the recipient department's indirect cost rate to direct payroll and
allocate network costs and will draw down the funds monthly. The request will be
made in accordance with the appropriate federal agency cut-off time specified in
Exhibit I. The amount of the funds is based on the actual amount of the expense.
These costs are not subject to an interest liability. This funding technique is interest
neutral.

Page 5 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

Exhibit I - Funds Request and Receipt Times Schedule

State of Missouri

Federal Agency Payment Type | Request Cut-Off Time Receipt Window
Agriculture-FNS ‘ACH 11:59 PM 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 T day
Education Fedwire 2:00 PM Oday
Energy ACH 4:00 PM I day
Energy Fedwire 3:00 PM 0 day
HHS ‘ACH 3:00 PM I day
HHS Fedwire 3:00 PM Oday
HUD ACH 5:30 PM 2 days
HUD Fedwire 3:00 PM 0 day
Interior-FWS ACH 11:59 PM 1 day
Interior-FWS Fedwire 5:45 PM 0 day
Interior-OSM ACH 3:00 PM 1 day
Interior-OSM Fedwire 1:00 PM 0 day
Justice ‘ACH 11:00 PM 6 days
Justice Fedwire 2:00 PM 2 days
Labor-Non-UTF ‘ACH 3:00 PM I day
Labor-UTF ACH 3:00 PM I day
Labor-UTF Fedwire 3:00 PM Oday
National Science Foundation (NSF) ACH 8:00 PM T 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 0 day
Transportation (FTA) ‘ACH 2:00 PM T day
Veterans Administration ACH 12:00 PM 3 days

Page 21 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

Docusigned by:

Certifying Signature: [stay

Title: Director of Accounting, State of Missouri

Page 27 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

Summer Food Department of . 1.0 Indirect and Network | Indirect Cost Rate N/A
ervice Program ealth and Senior ;
for Children Services Cost and Network
Allocation
10.561 State. istrat Repartment of 62.0 Direct Administrative | Cost Allocation N/A
ministrative ‘ocial Services i
Matching Grants Payroll Modified
for the
Supplemental
Nutrition
A
State. istrat Repartment of 37.0 Direct Administrative | Cost Allocation N/A
ministrative ‘ocial Services i
Matching Grants Non-Payroll Modified
for the
Supplemental
Nutrition
Assistance
Program
State | Department of 1.0 Indirect Costs Cost Allocation N/A
Administrative Social Services Modified
Matching Grants
for the
Supplemental
Nutrition
Assistance
Program
17.225 (nemployment Da artment of 5.0 Direct Administrative | Pre-Issuance N/A
insurance -- abor an i
F Federal Benefit Industrial Non-Payroll Modified
Account and Relations
Administrative
Costs
Unemployment De artment of 68.0 Benefit Estimated Clearance | N/A
insurance -- abor an i
Federal Benefit Industrial Modified-Federal
Account and Relations
Administrative
Costs
[Unemployment pa artment of 27.0 Direct Administrative | Pre-Issuance N/A
insurance -~ abor ant A
Federal Benefit Industrial Payroll Modified
Account and Relations
Administrative
Costs
17.225 | Unemployment Department of 100.0 | Benefit Zero Balance 1 Day
Ss Insurance -- State Labor and ‘Accountin:
Benefit Account Industrial s
Relations
20.205 Highway Planning Department of 100.0 | Benefit - See Pre- Pre-Issuance N/A
and Construction Transportation Issuance Modified Modified
Note (1)
84.010 Title I Grants to Department of 99.0 | Benefit Pre-Issuance N/A
Local Educational Elementary and Modified
Agencies Secondary
Education
Title I Grants to Department of 1.0 Direct Administrative | Pre-Issuance N/A
Local Educational Elementary and Non-Payroll Modified
Agencies Secondary
Education
84.027 Special Education Department of 1.0 | Indirect Costs Indirect Cost Rate - | 2 Days
-- Grants to States gemenary an Monthly (Modified)
Education
Special Education Department of 1.0 Direct Administrative | Pre-Issuance N/A
-- Grants to States Elementary and Payroll Modified

Page 23 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

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 the issuance of the check to the date the check clears the State's account shall be determined from
information captured by the State's accounting system.

8.6.2.3 Standards Applied

To measure the time Federal funds are held in a State account prior to being disbursed, the State shall use statistical sampling. The
sample shall be randomly selected, and shall be of sufficient size to ensure, at a minimum, a 95% confidence interval no wider than q
0.3 dollar-weighted days about the estimated mean.

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

1 subtract the deposit date from the issuance date

2 multiply the difference of step 1 by the check amount

3 divide the product of step 2 by the total amount of funds drawn in the sample to determine the dollar-weighted 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

1=Pxrx {PI+CT}, where

I = State's total interest liability

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

r= Annualized rate equal to the average equivalent yields of 13-week Treasury bills auctioned during a State's fiscal year
divided by 365 days

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

CT = Dollar-weighted average number of days Federal funds are held by State between issuance and clearance of checks, as
determined by the appropriate clearance pattern in Exhibit II

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

Page 18 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to
States

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 64

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to
States

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 3

Component: Direct Administrative Non-Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to
States

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 19

Component: Direct Administrative Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to
States

Recipient: Department of Social Services

% of Funds Agency Receives: 8

Component: Direct Administrative Non-Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to
States

Recipient: Department of Social Services

% of Funds Agency Receives: 5

Component: Direct Administrative Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

84.425 Education Stabilization Fund

Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: 1

Component: Direct Administrative Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

84.425 Education Stabilization Fund

Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: 9

Component: Direct Administrative Non-Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: 2 Days

84.425 Education Stabilization Fund

Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: 90

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: 2 Days

Page 10 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

Average Day of Clearance: N/A

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

Recipient: Department of Health and Senior Services

% of Funds Agency Receives: |

Component: Indirect and Network Cost

Technique: Indirect Cost Rate and Network Allocation

Average Day of Clearance: N/A

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

Recipient: Department of Health and Senior Services

% of Funds Agency Receives: 74

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

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

Recipient: Department of Health and Senior Services

% of Funds Agency Receives: 25

Component: Direct Administrative Cost

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

10.558 Child and Adult Care Food Program
Recipient: Department of Health and Senior Services
% of Funds Agency Receives: 3

Component: Direct Administrative Cost

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

10.558 Child and Adult Care Food Program
Recipient: Department of Health and Senior Services
% of Funds Agency Receives: 96

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

10.558 Child and Adult Care Food Program
Recipient: Department of Health and Senior Services
% of Funds Agency Receives: 1

Component: Indirect and Network Cost

Technique: Indirect Cost Rate and Network Allocation
Average Day of Clearance: N/A

10,559 Summer Food Service Program for Children
Recipient: Department of Health and Senior Services
% of Funds Agency Receives: 96

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

10.559 Summer Food Service Program for Children
Recipient: Department of Health and Senior Services
% of Funds Agency Receives: 3

Component: Direct Administrative Cost

Technique: Pre-Issuance Modified

Page 7 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

Pre-Issuance Modified

The State shall request funds such that they are deposited in a State account not more
than 2 days prior to the State's certification and disbursement of a payment. The
request shall be made in accordance with the appropriate Federal agency cut-off time
specified in Exhibit I. The amount of the request shall be for the actual amount of the
disbursement when available. If the actual amount is not available, an estimate will be
used & reconciled to actual costs approximately 30-45 days after the end of the
quarter and future draws adjusted accordingly.

Note (1): Since November 1, 2000, the Department of Transportation fringe benefit
costs are billed to the Federal Highway Administration on or after the payment date.
MoDOT bills the FHWA for equipment usage on or after the date the equipment is
used on a federally participated project. Federal interest liabilities shall only accrue
from the time the State submits a request for Federal funds until the time those funds
are received. This funding technique is not interest neutral.

Zero Balance Accounting

The Department of Labor and Industrial Relations CFDA 17.225S Unemployment
Insurance-State Benefit Account shall apply a Zero Balance funding method. The
State shall request funds daily in accordance with the appropriate Federal Agency cut-
off time specified in Exhibit I. The amount requested is deposited by ACH in the
State's bank account and is equal to one day's estimated disbursements calculated daily
based on overnight clearings from the Federal Reserve and the current day's actual
disbursements. The daily disbursements estimate is reconciled with the actual
disbursements for that day. The subsequent requests are adjusted accordingly. This

funding technique is interest neutral.

6.3 Application of Funding Techniques to Programs

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

programs listed in sections 4.2 and 4.3 of this Agreement.

6.3.2 Programs
Below are programs listed in Section 4.2 and Section 4.3.

10.542 Pandemic EBT Food Benefits

Recipient: Department of Social Services

% of Funds Agency Receives: 100

Component: Electronic Benefit Transfer (EBT) Client Benefit
Payments

Technique: Actual Clearance, ZBA - ACH

Average Day of Clearance: 1 Day

10.551 Supplemental Nutrition Assistance Program
Recipient: Department of Social Services

% of Funds Agency Receives: 100

Component: Benefit

Technique: Actual Clearance, ZBA - ACH
Average Day of Clearance: 1 Day

10.553 School Breakfast Program

Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: 100

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

10.555 National School Lunch Program

Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: 100

Component: Benefit

Technique: Pre-Issuance Modified

Page 6 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

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:

Referenced in Section 10.1

10.3 The State shall submit all claims for reimbursement of interest calculation costs with its Annual Report in accordance with 31
CFR 205.

11.0 NON-COMPLIANCE

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

this Agreement.

Page 19 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

Technique: Zero Balance Accounting
Average Day of Clearance: 1 Day

20.205 Highway Planning and Construction

Recipient: Department of Transportation

% of Funds Agency Receives: 100

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

Average Day of Clearance: N/A

84.010 Title I Grants to Local Educational Agencies

Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: 99

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

84.010 Title I Grants to Local Educational Agencies

Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: |

Component: Direct Administrative Non-Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

84.027 Special Education -- Grants to States
Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: 1

Component: Indirect Costs

Technique: Indirect Cost Rate - Monthly (Modified)

Average Day of Clearance: 2 Days

84.027 Special Education -- Grants to States

Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: |

Component: Direct Administrative Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

84.027 Special Education -- Grants to States

Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: 10

Component: Direct Administrative Non-Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

84.027 Special Education -- Grants to States

Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: 88

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to

States

Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: 1

Component: Indirect Costs

Technique: Indirect Cost Rate - Monthly (Modified)

Average Day of Clearance: 10 Days

Page 9 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

Temporary Department of 5.0 Direct Administrative | Cost Allocation N/A
Assistance for Social Services Payroll Modified
Needy Families
Temporary Department of 21.0 | Direct Administrative | Cost Allocation N/A
Assistance for Social Services Non-Payroll Modified
Needy Families
Temporary Department of 1.0 Indirect Cost Cost Allocation N/A
Assistance for Social Services Modified
Needy Families
93.568 Low-Income Department of 93.0 | Benefit Pre-Issuance N/A
jome Ener; ‘ocial Services ;
Assistance &y Modified
Pow Income Department of 6.0 Direct Administrative | Cost Allocation N/A
jome Ener; ‘ocial Services
Agelotanee = Non-Payroll Modified
Low-Income Department of 0.5 Direct Administrative | Cost Allocation N/A
Home Energy Social Services Payroll Modified
Assistance y
Low-Income Department of 0.5 Indirect Cost Cost Allocation N/A
Home Energy Social Services Modified
Assistance
93.575 Child Care and Department of 1.0 Indirect Cost Indirect Cost Rate - | 2 Days
Development Elementary and Monthly (Modified)
Block Grant Secondary
Education
Child Care and Department of 98.0 Benefit Pre-Issuance 2 Days
Development Elementary and Modified
Block Grant Secondary
Education
Child Care and Department of 1.0 Direct Administrative | Pre-Issuance N/A
evelopment lementary an : ;
Block Grant Secondary Non-Payroll Modified
Education
93.596 Child Care Department of 90.0 Benefit Pre-Issuance 2 Days
Mandatory and Elementary and Modified
Matching Funds Secondary
of the Child Care Education
and Development
Fund
Child Care rT Department of 6.0 Direct Administrative | Pre-Issuance NIA
landatory anc lementary an i:
Matching Funds Secondary Payroll Modified
of the Child Care Education
and Development
Fund
Child Care 4 Department of 2.0 | Direct Administrative | Pre-Issuance N/A
landatory anc lementary an - i:
Matching Funds Secondary Non-Payroll Modified
of the Child Care Education
and Development
Fund
Child Care ad Department of 2.0 | Indirect Costs Indirect Cost Rate - | 2 Days
landatory anc lementary an i
Matching Funds Secondary Monthly (Modified)
of the Child Care Education
and Development
Fund
93.658 Foster Care -- Department of 33.0 | Benefit Pre-Issuance N/A
Title IV-E Social Services Modified
Foster Care -- Department of 3.0 Indirect Cost Cost Allocation N/A
Title IV-E Social Services Modified
Foster Care -- Department of 25.0 | Direct Administrative | Cost Allocation N/A
Title IV-E Social Services Non-Payroll Modified
Foster Care -- Department of 39.0 | Direct Administrative | Cost Allocation N/A
Title IV-E Social Services Payroll Modified

Page 25 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

Cash Management Improvement Act Agreement
between
The State of Missouri
and
The Secretary of the Treasury,
United States Department of the Treasury

The Secretary of the Treasury, United States Department of the Treasury (hereafter 'Secretary'), and State of Missouri (hereafter
'State'), in order to implement Section 5 of the Cash Management Improvement Act of 1990, as amended (hereafter 'Act'), agree
as follows:

1.0 AGENTS OF THE AGREEMENT

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

1.2 The Assistant Commissioner, Revenue Collections Management, Bureau of the Fiscal Service (Fiscal Service), U.S.
Department of the Treasury, shall act as the Secretary's representative in all matters concerning this Agreement.

2.0 AUTHORITY

2.1 The authority for this Agreement is the Cash Management Improvement Act of 1990 (Public Law 101-453), as amended by
the Cash Management Improvement Act of 1992 (Public Law 102-589), codified at 31 U.S.C. 6501 and 31
U.S.C. 6503.

2.2 The regulations codified at 31 CFR Part 205 shall apply to all matters pertaining to this Agreement, and are incorporated
herein by reference. In the event of any inconsistency between this Agreement and 31 CFR Part 205, the regulations shall govern.

3.0 DURATION, AMENDING, TERMINATING, AND MISCELLANEOUS PROVISIONS
3.1 This Agreement shall take effect on 07/01/2023 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 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

% of Funds Agency Receives: 6
Component: Direct Administrative Non-Payroll
Technique: Cost Allocation Modified

Average Day of Clearance: N/A

93.568 Low-Income Home Energy A:
Recipient: Department of Social Servi
% of Funds Agency Receives: .5
Component: Direct Administrative Payroll
Technique: Cost Allocation Modified
Average Day of Clearance: N/A

93.568 Low-Income Home Energy A:
Recipient: Department of Social Servic
% of Funds Agency Receives: .5
Component: Indirect Cost

Technique: Cost Allocation Modified
Average Day of Clearance: N/A

93.575 Child Care and Development Block Grant

Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: |

Component: Indirect Cost

Technique: Indirect Cost Rate - Monthly (Modified)

Average Day of Clearance: 2 Days

93.575 Child Care and Development Block Grant

Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: 98

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: 2 Days

93.575 Child Care and Development Block Grant

Recipient: Department of Elementary and Secondary Education
% of Funds Agency Receives: 1

Component: Direct Administrative Non-Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

93.596 Child Care Mandatory and Matching Funds of the Child Care
and Development Fund

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 90

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: 2 Days

93.596 Child Care Mandatory and Matching Funds of the Child Care
and Development Fund

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 6

Component: Direct Administrative Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

93.596 Child Care Mandatory and Matching Funds of the Child Care
and Development Fund

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 2

Component: Direct Administrative Non-Payroll

Page 12 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

93.323 Epidemiology and Laboratory Capacity for Infectious Diseases
(ELC)

Recipient: Department of Health and Senior Services

% of Funds Agency Receives: 96

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

93.323 Epidemiology and Laboratory Capacity for Infectious Diseases
(ELC)

Recipient: Department of Health and Senior Services

% of Funds Agency Receives: 3

Component: Administrative Cost

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

93.323 Epidemiology and Laboratory Capacity for Infectious Diseases
(ELC)

Recipient: Department of Health and Senior Services

% of Funds Agency Receives: 1

Component: Indirect and Network Cost

Technique: Indirect Cost Rate and Network Allocation

Average Day of Clearance: N/A

93.558 Temporary Assistance for Needy Families
Recipient: Department of Social Services

% of Funds Agency Receives: 73

Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

93.558 Temporary Assistance for Needy Families
Recipient: Department of Social Services

% of Funds Agency Receives: 5

Component: Direct Administrative Payroll
Technique: Cost Allocation Modified

Average Day of Clearance: N/A

93.558 Temporary Assistance for Needy Families
Recipient: Department of Social Services

% of Funds Agency Receives: 21

Component: Direct Administrative Non-Payroll
Technique: Cost Allocation Modified

Average Day of Clearance: N/A

93.558 Temporary Assistance for Needy Families
Recipient: Department of Social Services

% of Funds Agency Receives: 1

Component: Indirect Cost

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

93.568 Low-Income Home Energy Assistance
Recipient: Department of Social Services

% of Funds Agency Receives: 93
Component: Benefit

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

93.568 Low-Income Home Energy Assistance
Recipient: Department of Social Services

Page 11 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

Average Day of Clearance: N/A

10.559 Summer Food Service Program for Children
Recipient: Department of Health and Senior Services
% of Funds Agency Receives: |

Component: Indirect and Network Cost

Technique: Indirect Cost Rate and Network Allocation
Average Day of Clearance: N/A

10.561 State Administrative Matching Grants for the Supplemental
Nutrition Assistance Program

Recipient: Department of Social Services

% of Funds Agency Receiv
Component: Direct Admini
Technique: Cost Allocation Modified
Average Day of Clearance: N/A

10.561 State Administrative Matching Grants for the Supplemental
Nutrition Assistance Program

Recipient: Department of Social Services

% of Funds Agency Receives: 37

Component: Direct Administrative Non-Payroll

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

10.561 State Administrative Matching Grants for the Supplemental
Nutrition Assistance Program

Recipient: Department of Social Services

% of Funds Agency Receives: |

Component: Indirect Costs

Technique: Cost Allocation Modified

Average Day of Clearance: N/A

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

Recipient: Department of Labor and Industrial Relations

% of Funds Agency Receives: 5

Component: Direct Administrative Non-Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

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

Recipient: Department of Labor and Industrial Relations

% of Funds Agency Receives: 68

Component: Benefit

Technique: Estimated Clearance Modified-Federal

Average Day of Clearance: N/A

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

Recipient: Department of Labor and Industrial Relations

% of Funds Agency Receives: 27

Component: Direct Administrative Payroll

Technique: Pre-Issuance Modified

Average Day of Clearance: N/A

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

% of Funds Agency Receives: 100

Component: Benefit

Page 8 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

Exhibit II - State of Missouri
LIST OF STATE CLEARANCE TIMES
(Rounded Dollar-Weighted Average Day of Clearance)

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

CFDA Program Name Recipient % Component Technique Rounded
days
10.542 Pandemic EBT Department of 100.0 | Electronic Benefit Actual Clearance, 1 Day
Food Benefits Social Services Transfer (EBT) ZBA - ACH
Client Benefit
Payments
10.551 Supplemental Department of 100.0 | Benefit Actual Clearance, 1 Day
Nutrition Social Services ZBA - ACH
Assistance
Program
10.553 School Breakfast Department of 100.0 | Benefit Pre-Issuance N/A
rogram lementary an i
Secondary Modified
Education
10.555 National School Department of 100.0 | Benefit Pre-Issuance VA
unch Program lementary ani :
Secondary Modified
Education
10.557 Special tal Deparment of 1.0 Indirect and Network | Indirect Cost Rate N/A
upplemental jealth and Senior ;
Nutition Program Services Cost and Network
for Women, Allocation
Infants, and
Children.
Special Department of | 74.0 | Benefit Pre-Issuance N/A
Supplemental Health and Senior Modified
Nutrition Program Services
for Women,
Infants, and
Children
Special tal Department of 25.0 | Direct Administrative | Pre-Issuance N/A
Supplemental ealth and Senior Fi
Nuttition Program Services Cost Modified
for Women,
Infants, and
Children
10.558 Child and Adult Department of | 3.0 Direct Administrative | Pre-Issuance N/A
Care Food Health and Senior Cost Modified
Program Services
Child and Adult Department of | 96.0 Benefit Pre-Issuance N/A
Care Food Health and Senior Modified
Program Services
Child and Adult Pepartment of . 1.0 Indirect and Network | Indirect Cost Rate N/A
are Foo jealth and Senior
Program Services Cost and Network
Allocation
10.559 Summer Food Department of | 96.0 Benefit Pre-Issuance N/A
Service Program Health and Senior Modified
for Children Services
Summer Food Pepartment of . 3.0 Direct Administrative | Pre-Issuance N/A
ervice Program jealth and Senior i.
for Children Services Cost Modified

Page 22 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

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.

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

Page 4 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

% of Funds Agency Receives: |
Component: Direct Administrative Payroll
Technique: Pre-Issuance Modified
Average Day of Clearance: N/A
6.3.3 Materiality Exemptions
Agencies exempt from coverage on the basis of materiality:
There are currently no agencies exempt from coverage on the basis of materiality.
7.0 CLEARANCE PATTERNS

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

Programs or Program Components identified in Section 4.2 and 6.3.2 of this Agreement provided a clearance pattern is required for
either drawdown or interest calculation purposes in accordance with the funding technique selected.

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

The Office of the Missouri State Treasurer.

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

Check disbursement data provided by each applicable entity to the Office of the Missouri State Treasurer.
7.4 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.

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:

None.
The State shall also adjust each clearance pattern to reflect:

None.

Page 15 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

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 States fiscal year,
the State shall calculate the percentage of its total unemployment compensation expenditures for (1) funds withdrawn from the State
account in the UTF, or the State %, and (2) funds withdrawn from the Federal Employees Compensation Account (FECA) and the
Extended Unemployment Compensation Account (EUCA) and any other accounts of Federal funds in the UTF, or the Federal %.

The actual interest earnings of the benefit payment account on the whole constitute the actual interest earnings attributable to funds
withdrawn from the State account in the UTF, since the State shall apply an appropriate interest neutral funding technique, to funds
withdrawn from the FECA and EUCA and any other benefit accounts of Federal funds in the UTF from which the State draws.

The State shall calculate the related banking costs attributable to funds withdrawn from the State account in the UTF by multiplying the
State % by the amount of the related banking costs of the benefit payment account as a whole. The State's liability for interest on funds
withdrawn from its account in the UTF shall consist of the actual interest earnings of the benefit payment account on the whole less the
related banking costs attributed to such funds.

8.4 Refund Liabilities

8.4.1 The State shall be liable for interest on refunds from the date the refund is credited to a State account until the date the refund
is debited from the State account for program purposes. The State shall apply a $50,000 refund transaction threshold below which
the State shall not incur or calculate interest liabilities on refunds. A transaction is defined as a single deposit.

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

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

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

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

Interest shall be calculated from the time the refund is received until the refund is paid out for program purposes. Typically, the
refunded amount shall be offset against a subsequent Federal drawdown. In these instances, interest shall continue accruing until that
offset amount has been paid out.

Each State agency shall manually track and document refunds, which shall be offset against subsequent draw downs of Federal funds,
rather than returned to the Federal Government. Each State agency shall maintain a separate account identifying 1) the date the refund is
credited to a State account, 2) the date of the subsequent deposit of Federal funds against which the refund is offset, and 3) the amount
of the refund.

With programs to which non-interest neutral or Pre-Issuance funding technique shall be applied, the State interest liability shall be
based on three periods: 1) the difference in whole days between the date the refund is deposited to a State account and the date the
refund is offset against a subsequent deposit of Federal funds; 2) the difference in whole days between the date the refund is offset
against a subsequent deposit of Federal funds and the date the related payment is issued (Pre-Issuance Time); and 3) the difference in
whole days between the date the related payment is issued and the date the payment is redeemed (Clearance Pattern).

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

period 2 and 3 will be captured under the State method for calculating interest under pre-issuance funding. Under this method, interest
is calculated on totals disbursed, which includes refunds on hand as well as amounts drawn. The reported interest liability for refunds,
therefore, will reflect period 1 only.

8.5 Exemptions

8.5.1 Where more than one State agency is a recipient of Federal funds under a program, a particular State agency's funding may be
excluded from interest calculation procedures if the State agency receives an amount of funds less than 5

% of the State's threshold for major Federal assistance programs. Notwithstanding this potential exemption, however, in no case
shall less than 90% of a program's total funding be subject to interest calculation procedures.

Proration of calculations: If less than total program funding is subject to interest calculation procedures, the resulting interest
liability calculations shall be prorated to 100% of program funding.

Page 17 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

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 Elementary and Secondary Education
Department of Health and Senior Services
Department of Labor and Industrial Relations
Department of Public Safety

Department of Social Services

Department of Transportation

5.2 Entities that meet the definition of a Fiscal Agent per 31 CFR Part 205 shall be subject to the terms of this Agreement. The
following is a list of Fiscal Agents that administer funds under the programs listed in the Section 4.0 of this Agreement:

Fiscal Agent CFDA Program Name.

E-Funds Corporation 10.551 Supplemental Nutrition Assistance
Program

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

6.0 FUNDING TECHNIQUES
6.1 General Terms

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

6.1.2 The State shall schedule the receipt of Federal funds such that the funds are received and credited to a State account in
accordance with the clearance patterns specified in Exhibit II - List of State Clearance Patterns. Exhibit II is incorporated by
reference herein.

6.1.3 In instances where the receipt of funds is scheduled for a Saturday, the State shall request funds for deposit on Friday. In
instances where the receipt of funds is scheduled for a Sunday, the State shall request funds for deposit on Monday. In instances
where the receipt of Federal funds is scheduled for deposit on a day when the State is not open for business, the State shall request
funds for deposit the day following the scheduled day; in instances where the receipt of Federal funds is scheduled for deposit on a
day when the Federal Government is not open for business, the State shall request funds for deposit the day prior to the scheduled
day.

6.1.4 Estimates and Reconciliation of Estimates:

Where estimated expenditures are used to determine the amount of the drawdown, the State will indicate in the terms of the State
unique funding technique how the estimated amount is determined and when and how the State will reconcile the difference
between the estimate and the State's actual expenditures.

6.1.5 Supplemental Funding:
Unless otherwise defined by program rules, Supplemental Funding is the award of additional funds to provide for an increase in
costs due to unforeseen circumstances.

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

Page 3 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

93.659 Adoption Department of 28.0 Benefit Pre-Issuance N/A
Assistance Social Services Modified
Adoption Department of 6.0 Indirect Cost Cost Allocation N/A
Assistance Social Services Modified
Adoption Department of 33.0 | Direct Administrative | Cost Allocation N/A
Assistance Social Services Non-Payroll Modified
Adoption Department of 33.0 | Direct Administrative | Cost Allocation N/A
Assistance Social Services Payroll Modified
93.767 Children's Health Department of 98.0 Benefit Pre-Issuance N/A
Insurance Social Services Modified
Program
Children's Health Department of 2.0 Direct Administrative | Cost Allocation N/A
Insurance Social Services Non-Payroll Modified
Program
93.778 Medical Department of 98.0 | Benefit Pre-Issuance N/A
Assistance Social Services Modified
Program
Medical Department of 1.0 Direct Administrative | Cost Allocation N/A
Assistance Social Services Non-Payroll Modified
Program y
Medical Department of 1.0 Direct Administrative | Cost Allocation N/A
Assistance Social Services Payroll Modified
Program y
97.036 Disaster Grants : Da partment of 98.0 | Benefit Pre-Issuance N/A
‘ublic Assistance ublic Safet; i
(Presidentially ¥ Modified
eclared
Disasters)
Disaster Grants : De artment of 1.0 Direct Administrative | Pre-Issuance N/A
ublic Assistance ublic Safety - ifie
(Presidentially Non-Payroll Modified
eclared
Disasters)
Disaster Grants - Da artment of 1.0 Direct Administrative | Pre-Issuance N/A
ublic Assistance ublic Safety
(Presidentally 9 Payroll Modified
eclared
Disasters)
Certification

[hereby certify that an authorized State official has certified at least every five years that the "Rounded Days of Clearance" listed
in Exhibit 2 of this Treasury-State Agreement:

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

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

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

4. Are auditable.

7/28/2023
Date:

Stacy Neal
Printed Name: y

Page 26 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

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 06/30/2022.

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

10.559 Summer Food Service Program for Children

10.561 State Administrative Matching Grants for the Supplemental
Nutrition Assistance 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

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to
States

84.425 Education Stabilization Fund

93.323 Epidemiology and Laboratory Capacity for Infectious Diseases
(ELC)

93.558 Temporary Assistance for Needy Families

93.568 Low-Income Home Energy Assistance

93.575 Child Care and Development Block Grant

93.596 Child Care Mandatory and Matching Funds of the Child Care and
Development Fund

93.658 Foster Care -- Title [V-E

93.659 Adoption Assistance

93.767 Children's Health Insurance Program

93.778 Medical Assistance Program

97.036 Disaster Grants - Public Assistance (Presidentially Declared
Disasters)

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

21.019 Coronavirus Relief Fund Federal Statute - Full Exemption
21.023 Emergency Rental Assistance Program Federal Statute - Full Exemption
21.026 Homeowner Assistance Fund Federal Statute - Full Exemption
93.268 Immunization Cooperative Agreements Non-Cash

Page 2 of 27



DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

Technique: Pre-Issuance Modified
Average Day of Clearance: N/A

93.596 Child Care Mandatory and Matching Funds of the Child Care
and Development Fund

Recipient: Department of Elementary and Secondary Education

% of Funds Agency Receives: 2

Component: Indirect Cost
Technique: Indirect Cost Rate - Monthly (Modified)
Average Day of Clearance: 2 Days

93.658 Foster Care -- Title IV-E
Recipient: Department of Social Services
% of Funds Agency Receives: 33
Component: Benefit

Technique: Pre-Issuance Modified
Average Day of Clearance: N/A

93.658 Foster Care -- Title TV-E
Recipient: Department of Social Services
% of Funds Agency Receives: 3
Component: Indirect Cost

Technique: Cost Allocation Modified
Average Day of Clearance: N/A

93.658 Foster Care -- Title TV-E

Recipient: Department of Social Services

% of Funds Agency Receives: 25

Component: Direct Administrative Non-Payroll
Technique: Cost Allocation Modified

Average Day of Clearance: N/A

93.658 Foster Care -- Title TV-E
Recipient: Department of Social Services
% of Funds Agency Receives: 39
Component: Direct Administrative Payroll
Technique: Cost Allocation Modified
Average Day of Clearance: N/A

93.659 Adoption Assistance

Recipient: Department of Social Services
% of Funds Agency Receives: 28
Component: Benefit

Technique: Pre-Issuance Modified
Average Day of Clearance: N/A

93.659 Adoption Assistance

Recipient: Department of Social Services
% of Funds Agency Receives: 6
Component: Indirect Cost

Technique: Cost Allocation Modified
Average Day of Clearance: N/A

93.659 Adoption Assistance

Recipient: Department of Social Services

% of Funds Agency Receives: 33

Component: Direct Administrative Non-Payroll
Technique: Cost Allocation Modified

Average Day of Clearance: N/A

Page 13 of 27


DocuSign Envelope ID: FF17435B-4266-490A-8C70-B76A4C6912DC

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

7.9 An authorized State official shall certify that each clearance pattern developed by the State accurately corresponds to the
clearance activity of the programs to which it is applied. This certification shall be provided to the Fiscal Service prior to the
effective date of the Agreement. The State shall recertify its clearance patterns at least every five years.

7.10 The State shall follow the procedures of 31 CFR 205 if it has actual or constructive knowledge, at any time, that a clearance
pattern does not correspond to a program's clearance activity.

8.0 INTEREST CALCULATION METHODOLOGY
8.1 General Terms

8.1.1 The State and the Secretary agree that no interest liabilities will be incurred for transfers of funds made in accordance
with the procedures specified in section 6 of this Agreement where the following funding techniques are applied:

Actual Clearance, ZBA - ACH

Cost Allocation Modified

Estimated Clearance Modified-Federal
Indirect Cost Rate - Monthly (Modified)
Indirect Cost Rate and Network Allocation
Zero Balance Accounting

8.1.2 The State shall maintain information on disbursements and receipts of funds to verify the implementation of any funding
technique and document interest liabilities.

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

(1) amount of the issuance

(2) date of issuance

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

(4) amount of Federal funds received

(5) date funds were requested

8.2 Federal Interest Liabilities

8.2.1 A Federal interest liability shall accrue from the day the State pays out its own funds for program purposes to the day Federal
funds are credited to a State account. With regard to funds transferred out of the Federal Highway Trust Fund, if a State does not bill
at least weekly for current project costs, the Federal interest liability shall not accrue prior to the day the State submits a request for
funds.

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

For all transactions where the State pays out its own funds for program purposes prior to receiving Federal funds, the State shall track
each payment from the date it is paid out of a State account to the date Federal funds are subsequently credited to a State account to
cover that outlay. The Federal interest liability on each payment shall be based on the difference in whole days between the two events.
With Federal-State matching programs, interest shall be calculated on the Federal percentage of the disbursement.

8.3 The Unemployment Trust Fund

8.3.1 The State shall use the following method to calculate State interest liabilities on funds withdrawn from the several accounts
in the Unemployment Trust Fund:

The State shall use the following methodology to calculate State interest liabilities on funds withdrawn from the State account in the
UTF under the Unemployment Insurance program.

Page 16 of 27