Cash Management Improvement Act Agreement

between

The State of Idaho

and

The Secretary of the Treasury,

United States Department of the Treasury

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

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

(hereafter 'Act'), agree as follows:

1.0 AGENTS OF THE AGREEMENT

1.1 The Authorized Official(s) for the State of Idaho shall be the Governor designee, the Deputy Administrator/State

Financial Officer of the Division of Financial Management, Executive Office of the Governor, in all matters concerning this

Agreement.

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

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

2.0 AUTHORITY

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

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

U.S.C. 6503.

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

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

regulations shall govern.

3.0 DURATION, AMENDING, TERMINATING, AND MISCELLANEOUS PROVISIONS

3.1 This Agreement shall take effect on 07/01/2018 and shall remain in effect until 06/30/2019.

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.

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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 06/30/2017.

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 $8,400,000.

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

10.551 Supplemental Nutrition Assistance Program

10.553 School Breakfast Program

10.555 National School Lunch Program

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

10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program

12.401 National Guard Military Operations and Maintenance (O&M) Projects

15.611 Wildlife Restoration

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

17.225S Unemployment Insurance -- State Benefit Account

20.205 Highway Planning and Construction

64.015 Veterans State Nursing Home Care

66.468 Capitalization Grants for Drinking Water Revolving Fund

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

84.367 Improving Teacher Quality State Grants

93.558 Temporary Assistance for Needy Families

93.563 Child Support Enforcement

93.568 Low-Income Home Energy Assistance

93.575 Child Care and Development Block Grant

93.624 ACA - State Innovation Models: Funding for Model Design and Model Testing Assistance

93.658 Foster Care -- Title IV-E

93.667 Social Services Block Grant

93.767 Children's Health Insurance Program

93.778 Medical Assistance Program

93.959 Block Grants for Prevention and Treatment of Substance Abuse

96.001 Social Security -- Disability Insurance

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

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

There are currently no programs listed for Section 4.3.

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

84.063 Federal Pell Grant Program --- Exclusion:Non-State

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93.268 Immunization Grants --- Exclusion:Non-Cash

5.0 ENTITIES COVERED

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

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

4.0 of this Agreement:

Commission for the Blind and Visually Impaired

Department of Environmental Quality

Department of Fish and Game

Department of Health and Welfare

Department of Labor

Division of Military

Division of Veterans Services

Idaho Division of Vocational Rehabilitation

Idaho Transportation Department

Superintendent of Public Instruction

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

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

Agreement:

JP Morgan 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program

JP Morgan 93.558 Temporary Assistance for Needy Families

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

6.0 FUNDING TECHNIQUES

6.1 General Terms

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

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6.1.5 Supplemental Funding:

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

increase in costs due to unforeseen circumstances.

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

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

Program and associated administrative payments (CFDA 93.778):

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

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

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

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

quarter for which the supplemental grant award is being requested.

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

Human Services.

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

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

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

a. Timing of the Request

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

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

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

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

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

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

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

of any quarter of a fiscal year.

b. Justification for the Request

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

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

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

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

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

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

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

c. Form Submittal

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

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

d. Approval Process

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

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

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

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

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

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

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

Administration.

6.2 Description of Funding Techniques

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

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

Actual Clearance, ZBA - Same Day Payment

The State shall request funds the same day it pays 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.

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.

Estimated Clearance

The State shall request funds such that they are deposited in a State account in accordance with the clearance pattern

specified in Exhibit II - EC (Estimated Clearance). The request shall be made in accordance with the appropriate Federal

agency cut-off time specified in Exhibit I. The amount of each request will be a percentage of the disbursement, according

to the State's clearance pattern specified in Exhibit II - EC. This funding technique is interest neutral.

Post-Issuance

The State shall request funds such that they are deposited in a State account after the State issues checks, but before the

checks clear. The request shall be made in accordance with the appropriate Federal agency cut-off time specified in

Exhibit I. The amount of the request shall be the amount of the disbursement. This funding technique is not interest

neutral.

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

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

There are no funding techniques listed in Section 6.2.2

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

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

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Capitalization Grants for State Revolving Funds

The State shall request funds to minimize the time between the drawdown of funds from Treasury and their deposit into

the revolving fund. The timing of the drawdown of Federal funds for deposit to the revolving fund is subject to the interest

provisions of 31 CFR Part 205, however there is an interest exemption for the interest the State earns once the funds are

deposited into the revolving fund. The request for funds shall be made in accordance with the appropriate Federal agency

cut-off time specified in Exhibit I. The amount of the request shall be for the amount of the funds to be used for immediate

program purposes. The State will not incur an interest liability for interest earned on revolving fund loans. This funding

technique is interest neutral.

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

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

Actual Allocation (Health & Welfare)

The State shall request funds such that they are deposited monthly by ACH after the cost allocation is run. This is the first

day the cost is specifically identified to a Federal grant from the prior month. The request for funds shall be made in

accordance with the appropriate Federal agency cut-off time specified in Exhibit I. The amount of the request shall equal

the federally allowable indirect costs allocated for the prior month in accordance with the State Department of Health &

Welfare's approved indirect cost agreement. This funding technique is interest neutral.

Actual Allocation (Labor Agreement)

The State shall request funds such that they are deposited bi-weekly by ACH on the average day of clearance for payroll.

The request for funds shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit I.

The amount of the request shall equal the indirect costs allocated for the bi-weekly period in accordance with the indirect

cost agreement approved by the U.S. Department of Labor. This funding technique is interest neutral.

Actual Allocation (Statewide Plan)

The State shall request funds such that they are deposited by ACH monthly on the last average day of clearance for

payroll during the month. The request for funds shall be made in accordance with the appropriate Federal agency cut-off

time specified in Exhibit I. The amount of the request shall be 1/12 of the indirect costs allocation in accordance with the

statewide cost allocation plan. This funding technique is interest neutral.

Average Clearance with Payroll

The State shall request funds such that they are deposited by ACH on the dollar-weighted average day of clearance for

the disbursement, in accordance with the clearance pattern specified in Exhibit II and Payroll Clearance Pattern

Methodology specified in Section 7.1. The request for funds shall be made in accordance with appropriate Federal agency

cut-off time specified in Exhibit I. The amount of the request shall be for the exact amount of that disbursement. This

funding technique is interest neutral.

Biweekly Actual

The State will request funds biweekly based on the actual expenditures incurred during the biweekly period. The request

shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit I. The amount of each

request shall equal the total actual expenditures posted during the biweekly period. The State will not apply a clearance

pattern to this funding technique and agrees that no federal interest liability will result, providing that federal funds are

available and deposited in accordance with the cutoff times specified in Exhibit I. This funding technique is interest

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neutral.

Composite Clearance - (Health & Welfare)

The State shall request funds once a week on the accumulated dollar-weighted average number of days required for

funds to be paid out for a series of disbursements. The State shall request funds for receipt on the average number of

days of clearance for each program identified in section 6.3.2. The request of funds shall be made in accordance with the

appropriate Federal agency cut-off time specified in Exhibit I. The amount of the request shall be the sum of the payments

in the series of disbursements made Thursday through Wednesday as identified on the Federal Draw Report

(HWJR7500). This funding technique is interest neutral.

Drawdowns on Payroll Cycle

The State shall request funds such that they are deposited by ACH on the average day of clearance for payroll. The

request for funds shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit I. The

amount of the request shall be estimated by annual administrative costs divided by the number of payrolls in a year. After

each monthly financial report is available the next request shall be adjusted to reflect the difference between the

estimated and actual administrative costs paid out for the prior month. This funding technique is interest neutral.

Monthly Actual - F&G

The State will request funds monthly based on the actual expenditures incurred during the month. The request shall be

made in accordance with the appropriate Federal agency cut-off time specified in Exhibit I. The amount of each request

shall equal the total actual expenditures posted during the State's monthly billing cycle. The State will not apply a

clearance pattern to this funding technique and agrees that no federal interest liability will result, provided that federal

funds are available and deposited in accordance with the cutoff times specified in Exhibit I. This funding technique is

interest neutral.

Payroll Payment Schedule (Health & Welfare)

The State shall request funds such that they are deposited by ACH on the average day of clearance for employee payroll,

in accordance with the Payroll Clearance Pattern Methodology specified in Section 7.1. The request for funds shall be

made in accordance with the appropriate Federal agency cut-off time specified in Exhibit I. The amount of the request

shall be for the exact amount of that disbursement. This funding technique is interest neutral.

Pre-Issuance - Grant Anticipation Revenue Vehicle (GARVEE) Debt Service Payments

The State will request funds at least four business days in advance of the bond payment. This early drawdown has been

approved by the Federal Highway Administration (FHWA). The request of funds 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 debt service

payments of GARVEE bonds issued by the Idaho Housing and Finance Association. This funding technique is interest

neutral.

Weekly Billing - ITD

The State shall request funds once a week at the same time funds are requested for composite clearance pattern. The

request for funds shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit I. The

amount of the request shall be the amount of actual costs recorded since the last request for funds as the components

become billable. This funding technique is interest neutral.

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6.3 Application of Funding Techniques to Programs

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

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

6.3.2 Programs

Below are programs listed in Section 4.2 and Section 4.3.

10.551 Supplemental Nutrition Assistance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 100.00

Component: Benefits

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 0 Days

10.553 School Breakfast Program

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 100.00

Component: School Districts, Non-profit Organizations

Technique: Average Clearance

Average Day of Clearance: 3 Days

10.555 National School Lunch Program

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 100.00

Component: School Districts, Non-profit Organizations

Technique: Average Clearance

Average Day of Clearance: 3 Days

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

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 1.51

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 70.74

Component: Benefits

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 25.17

Component: Direct Administrative Costs

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Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 2.58

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 76.21

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 20.05

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 3.74

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

12.401 National Guard Military Operations and Maintenance (O&M) Projects

Recipient: Division of Military

% of Funds Agency Receives: 43.00

Component: Payroll

Technique: Average Clearance with Payroll

Average Day of Clearance: 0 Days

Recipient: Division of Military

% of Funds Agency Receives: 57.00

Component: Operating Costs

Technique: Post-Issuance

Average Day of Clearance: 7 Days

15.611 Wildlife Restoration

Recipient: Department of Fish and Game

% of Funds Agency Receives: 48.00

Component: Vendor Payments

Technique: Monthly Actual - F&G

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Average Day of Clearance: N/A

Recipient: Department of Fish and Game

% of Funds Agency Receives: 52.00

Component: Payroll

Technique: Monthly Actual - F&G

Average Day of Clearance: N/A

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

Recipient: Department of Labor

% of Funds Agency Receives: 25.00

Component: Indirect Costs

Technique: Actual Allocation (Labor Agreement)

Average Day of Clearance: 0 Days

Recipient: Department of Labor

% of Funds Agency Receives: 25.00

Component: Federal Benefits

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 0 Days

Recipient: Department of Labor

% of Funds Agency Receives: 25.00

Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

Recipient: Department of Labor

% of Funds Agency Receives: 25.00

Component: Non-Payroll Administrative Costs

Technique: Drawdowns on Payroll Cycle

Average Day of Clearance: 0 Days

17.225S Unemployment Insurance -- State Benefit Account

Recipient: Department of Labor

% of Funds Agency Receives: 100.00

Component: State Benefits

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 0 Days

20.205 Highway Planning and Construction

Recipient: Idaho Transportation Department

% of Funds Agency Receives: 65.56

Component: Construction, Consultant Costs

Technique: Average Clearance

Average Day of Clearance: 3 Days

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Recipient: Idaho Transportation Department

% of Funds Agency Receives: 4.57

Component: Payroll Costs

Technique: Average Clearance with Payroll

Average Day of Clearance: 0 Days

Recipient: Idaho Transportation Department

% of Funds Agency Receives: 21.71

Component: Debt Service

Technique: Pre-Issuance - Grant Anticipation Revenue Vehicle (GARVEE) Debt Service Payments

Average Day of Clearance: 0 Days

Recipient: Idaho Transportation Department

% of Funds Agency Receives: 2.42

Component: Adjustments, Internal Services

Technique: Weekly Billing - ITD

Average Day of Clearance: 0 Days

Recipient: Idaho Transportation Department

% of Funds Agency Receives: 5.74

Component: Approved Indirect Cost Allocation Plan

Technique: Weekly Billing - ITD

Average Day of Clearance: 0 Days

64.015 Veterans State Nursing Home Care

Recipient: Division of Veterans Services

% of Funds Agency Receives: 100.00

Component: Benefits

Technique: Actual Allocation (Statewide Plan)

Average Day of Clearance: 0 Days

66.468 Capitalization Grants for Drinking Water Revolving Fund

Recipient: Department of Environmental Quality

% of Funds Agency Receives: 100.00

Component: Revolving Funds

Technique: Capitalization Grants for State Revolving Funds

Average Day of Clearance: 9 Days

84.010 Title I Grants to Local Educational Agencies

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 98.00

Component: School Districts

Technique: Average Clearance

Average Day of Clearance: 3 Days

Recipient: Superintendent of Public Instruction

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% of Funds Agency Receives: 1.00

Component: Direct & Indirect Costs

Technique: Average Clearance

Average Day of Clearance: 3 Days

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 1.00

Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

84.027 Special Education -- Grants to States

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 2.00

Component: Direct & Indirect Costs

Technique: Average Clearance

Average Day of Clearance: 3 Days

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 97.00

Component: School Districts

Technique: Average Clearance

Average Day of Clearance: 3 Days

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 1.00

Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to States

Recipient: Commission for the Blind and Visually Impaired

% of Funds Agency Receives: 7.00

Component: Vendor payments

Technique: Average Clearance

Average Day of Clearance: 7 Days

Recipient: Commission for the Blind and Visually Impaired

% of Funds Agency Receives: 9.00

Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

Recipient: Idaho Division of Vocational Rehabilitation

% of Funds Agency Receives: 28.00

Component: Indirect Costs

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Technique: Biweekly Actual

Average Day of Clearance: N/A

Recipient: Idaho Division of Vocational Rehabilitation

% of Funds Agency Receives: 28.00

Component: Payroll

Technique: Biweekly Actual

Average Day of Clearance: N/A

Recipient: Idaho Division of Vocational Rehabilitation

% of Funds Agency Receives: 28.00

Component: Vendor Payments, Benefits

Technique: Biweekly Actual

Average Day of Clearance: N/A

84.367 Improving Teacher Quality State Grants

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 2.00

Component: Direct & Indirect Costs

Technique: Average Clearance

Average Day of Clearance: 3 Days

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 1.00

Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 97.00

Component: School Districts

Technique: Average Clearance

Average Day of Clearance: 3 Days

93.558 Temporary Assistance for Needy Families

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 51.49

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 14.32

Component: Benefits (EBT)

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 0 Days

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Recipient: Department of Health and Welfare

% of Funds Agency Receives: 28.47

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 5.72

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

93.563 Child Support Enforcement

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 23.91

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 46.58

Component: Direct Administrative Costs

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 29.51

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

93.568 Low-Income Home Energy Assistance

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 0.86

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 98.87

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 0.27

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Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

93.575 Child Care and Development Block Grant

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 11.33

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 87.41

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 1.26

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

93.624 ACA - State Innovation Models: Funding for Model Design and Model Testing Assistance

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 0.56

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 92.38

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 7.06

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

93.658 Foster Care -- Title IV-E

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 47.71

Component: Indirect Costs

Page 15 of 34
Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 50.79

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 1.50

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

93.667 Social Services Block Grant

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 65.18

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 34.15

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 0.67

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

93.767 Children's Health Insurance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 1.63

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 2.17

Component: Direct Administrative Costs

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

Page 16 of 34
Recipient: Department of Health and Welfare

% of Funds Agency Receives: 96.20

Component: Benefits

Technique: Estimated Clearance

Average Day of Clearance: N/A

93.778 Medical Assistance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 1.71

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 2.16

Component: Direct Administrative Costs

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 95.35

Component: Benefits

Technique: Estimated Clearance

Average Day of Clearance: N/A

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 0.78

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

93.959 Block Grants for Prevention and Treatment of Substance Abuse

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 0.68

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 92.45

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 6.87

Page 17 of 34
Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

96.001 Social Security -- Disability Insurance

Recipient: Department of Labor

% of Funds Agency Receives: 20.00

Component: Indirect Costs

Technique: Actual Allocation (Labor Agreement)

Average Day of Clearance: 0 Days

Recipient: Department of Labor

% of Funds Agency Receives: 26.00

Component: Vendor Payments

Technique: Average Clearance

Average Day of Clearance: 5 Days

Recipient: Department of Labor

% of Funds Agency Receives: 51.00

Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

Recipient: Department of Labor

% of Funds Agency Receives: 3.00

Component: Non-payroll Administrative Costs

Technique: Drawdowns on Payroll Cycle

Average Day of Clearance: 0 Days

6.3.3 Materiality Exemptions

Agencies exempt from coverage on the basis of materiality:

Idaho State Board of Education

7.0 CLEARANCE PATTERNS

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

Basis for Development/Sources of Data Program Specific

Program:	

 10.555 National School Lunch for Children

 15.611 Wildlife Restoration and Basic Hunter Education

	20.205 Highway Planning & Construction

	84.010 Title I Grants to Local Educational Agencies

	84.027 Special Education Grants to States

	84.126 Rehabilitation Services Basic Grants to States

Page 18 of 34
The information necessary to create clearance patterns for these programs was extracted from the State Controller's

Office STARS accounting system. The Controller's Office developed a program from the warrant control, warrant detail

and grant files that allows the Division of Financial Management (DFM) to initiated jobs when needed on an individual

agency basis.

The data elements included in Clear-pat are agency code, transaction T.D., warrant number, amount, CFDA # (when

available), warrant issue date, warrant status date, warrant redemption date, fund/detail, document number/suffix,

grant/phase, revenue sub-object/detail, expenditure sub-object/detail, vendor number, vendor name.

DFM initiates the job to extract data by agency for a three-month time period and downloads the information into its pc

database program. The program excludes all nonfederal funds, payroll transactions, and receipts. The program includes

fields for agency name, warrant number, amount, CFDA #, warrant issue date, warrant redemption date, warrant status

date, document number, and number of days for warrant clearance.

The Department of Labor does not identify transactions by CDFA number; therefore, their clearance patterns are

developed excluding all non-payroll and Unemployment Insurance Benefits transactions for the agency.

Program: 	

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

10.561 Administrative Matching Grants for SNAP

93.558 Temporary Assistance for Needy Families

93.563 Child Support Enforcement

93.568 Low Income Home Energy Assistance

93.575 Child Care and Development Block Grant

93.624 ACA-State Innovation Models: Funding for Model Design and Model Testing Assistance

93.658 Foster Care - Title IV-E

93.767 State Children's Insurance Program

93.778 Medical Assistance Program

93.959 Block Grants for Prevention and Treatment of Substance Abuse

The State Department of Health and Welfare (H&W) uses an internal accounting system (FISCAL) to record accounting

data to the federal grant files and the State Controller's Office (STARS) system to issue warrants.

The H&W accounting system records the expenditures by grant and allows for identification of warrant numbers for

associated payments. There is a software program in the FISCAL system that H&W uses when they need to determine or

verify clearance patterns.

Once H&W has the redeemed warrant report from the FISCAL system, a clearance pattern is created on a FISCAL

spreadsheet that includes the warrant issue date, warrant redemption date, number of work days for warrant clearance

and the amount. Clearance patterns are based on three months of data.

Except for the Medical Assistance Program and SCHIP, all of the dollar-weighted average days for the above CFDA

programs have been used to arrive at a Composite dollar-weighted average that is used in the Composite Clearance -

(Health & Welfare) clearance pattern. The average days were four(4).

Page 19 of 34
Program:	17.225 Unemployment Insurance

The information necessary to create clearance patterns for these programs was extracted from the Department of Labor's

Unemployment Insurance Benefit Payment System. The Data Processing Bureau developed a program to extract data

from the VU1B.ESV.ESP960Fl file.

The data elements extracted are check number, dollar amount, date of issue and date cleared bank. The program

calculates the number of days from issuance to clearance. Clearance patterns are based on three months of data.

Payroll Clearance Pattern Methodology The average date of clearance for payroll is 1-calendar days. Funds shall be

drawn on Thursday to be received and available on Friday, payday.

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

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

of Labor.

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

State Controller's Office STARS accounting system: State Department of Health and Welfare's internal accounting

system (FISCAL); State Department of Labor's Unemployment Insurance Benefit Payment System.

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

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

clearance, for a period of at least three months.

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

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

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:

no exceptions

Page 20 of 34
The State shall also adjust each clearance pattern to reflect:

No adjustments are made to the clearance patterns

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

7.9 An authorized State official 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 Allocation (Health & Welfare)

Actual Allocation (Labor Agreement)

Actual Allocation (Statewide Plan)

Actual Clearance, ZBA - Same Day Payment

Average Clearance

Average Clearance with Payroll

Biweekly Actual

Capitalization Grants for State Revolving Funds

Composite Clearance - (Health & Welfare)

Drawdowns on Payroll Cycle

Estimated Clearance

Monthly Actual - F&G

Payroll Payment Schedule (Health & Welfare)

Pre-Issuance - Grant Anticipation Revenue Vehicle (GARVEE) Debt Service Payments

Weekly Billing - ITD

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

funding technique and document interest liabilities.

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

(1) amount of the issuance

(2) date of issuance

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

(4) amount of Federal funds received

(5) date funds were requested

8.2 Federal Interest Liabilities

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

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

Page 21 of 34
Fund, if a State does not bill at least weekly for current project costs, the Federal interest liability shall not accrue prior to

the day the State submits a request for funds.

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

Actual Activity:

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

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

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

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

the Federal percentage of the disbursement.

8.3 The Unemployment Trust Fund

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

accounts in the Unemployment Trust Fund:

Federal and State Funds are Not Interest Neutral:

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

accounts in the UTF under the Unemployment Insurance program.

Based on statements provided by its financial institution, or other appropriate source, the State shall determine the actual

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

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

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

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

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

The State shall calculate the actual interest earnings and the related banking costs attributable to funds withdrawn from

the State account in the UTF by multiplying the State % by the amount of the actual interest earnings and the related

banking costs of the account as a whole. The State's liability for interest on funds withdrawn from its account in the UTF

shall consist of the actual interest earnings attributable to such funds less the related banking costs attributed to such

funds.

The State shall determine the average daily cash balance of its unemployment compensation benefit payment account for

its fiscal year. The State shall calculate the average daily cash balance of Federal funds by multiplying the Federal % by

the average daily cash balance of the benefit payment account on the whole. The State's liability for interest on funds

withdrawn from the FECA and EUCA (and any other benefit accounts of Federal funds in the UTF from which the State

draws funds) shall be the average daily cash balance of Federal funds multiplied by the annualized rate equal to the

average equivalent yields of 13-week Treasury bills auctioned during the State's fiscal year.

8.4 Refund Liabilities

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

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

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

single deposit.

Page 22 of 34
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

Deposit to Clearance:

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

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

8.6.2.2 Source of Data

Data is collected for actual dates of receipts compared to requested for dates.

8.6.2.3 Standards Applied

Statistical Sampling (Pre-Issuance):

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

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

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

For each check in the sample population, the State 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 prePage 23 of 

34
issuance time for that check

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

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

8.6.2.4 Calculation Procedure

Average Daily Balance:

I = ADB x R, 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 may incur personnel and operating costs to retrieve data and calculate interest on programs included in the

annual treasury state agreement.

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

with 31 CFR 205.

11.0 NON-COMPLIANCE

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

terms of this Agreement.

Page 24 of 34
12.0 AUTHORIZED SIGNATURES

David Fulkerson

Deputy Administrator/State Financial Officer

Division of Financial Management

State of Idaho

Signature:________________________________________Date Signed:_______________

Date Submitted 06/11/2018

Corvelli A. McDaniel

Assistant Commissioner

Revenue Collections Management

Bureau of the Fiscal Service

U.S. Department of the Treasury

Signature:________________________________________Date Signed:_______________

Page 25 of 34

David Fulkerson (Jun 27, 2018)

David Fulkerson

Jun 27, 2018

Corvelli A. McDaniel (Jul 5, 2018)

Corvelli A. McDaniel

Jul 5, 2018
Exhibit I - Funds Request and Receipt Times Schedule

State of Idaho

Federal Agency Payment Type Request Cut-Off Time Receipt Window

Agriculture-FNS ACH 11:59 PM 1 day

Agriculture-FNS Fedwire 5:45 PM 0 day

Agriculture-FS ACH 3:00 PM 1 day

Air National Guard ACH 12:00 PM 15 days

Army National Guard ACH 12:00 PM 15 days

Commerce-NOAA ACH 2:00 PM 1 day

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

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

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

EPA ACH 2:00 PM 2 days

EPA Fedwire 2:00 PM 0 day

Education ACH 3:00 PM 1 day

Education Fedwire 2:00 PM 0 day

Energy ACH 4:00 PM 1 day

Energy Fedwire 3:00 PM 0 day

HHS ACH 6:30 PM 1 day

HHS Fedwire 3:00 PM 0 day

HUD ACH 5:30 PM 2 days

HUD Fedwire 3:00 PM 0 day

Interior-FWS ACH 11:59 PM 1 day

Interior-FWS Fedwire 5:45 PM 0 day

Interior-OSM ACH 3:00 PM 1 day

Interior-OSM Fedwire 1:00 PM 0 day

Justice ACH 11:00 PM 6 days

Justice Fedwire 2:00 PM 2 days

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

Labor-UTF ACH 3:00 PM 1 day

Labor-UTF Fedwire 3:00 PM 0 day

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

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

Social Security Administration ACH 11:59 PM 1 day

Social Security Administration Fedwire 5:45 PM 0 day

Transportation (FAA) ACH 2:00 PM 1 day

Transportation (FHWA) ACH 12:00 PM 3 days

Transportation (FHWA) Fedwire 12:00 PM 0 day

Transportation (FTA) ACH 2:00 PM 1 day

Veterans Administration ACH 12:00 PM 3 days

Page 26 of 34
Exhibit II - State of Idaho

LIST OF STATE CLEARANCE TIMES

(Rounded Dollar-Weighted Average Day of Clearance)

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

Pattern

CFDA Program Name Recipient % Component Technique Round

ed

days

10.551 Supplemental Nutrition

Assistance Program

Department of Health and

Welfare

100.

00

Benefits Actual Clearance, ZBA -

Same Day Payment

0 Days

10.553 School Breakfast

Program

Superintendent of Public

Instruction

100.

00

School Districts, Nonprofit OrganizationsAverage Clearance 3 Days

10.555 National School Lunch

Program

Superintendent of Public

Instruction

100.

00

School Districts, Nonprofit OrganizationsAverage Clearance 3 Days

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

Department of Health and

Welfare

70.7

4

Benefits Actual Clearance, ZBA -

Same Day Payment

0 Days

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

Department of Health and

Welfare

2.58 Payroll Payroll Payment

Schedule (Health &

Welfare)

0 Days

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

Department of Health and

Welfare

25.1

7

Direct Administrative

Costs

Composite Clearance -

(Health & Welfare)

4 Days

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

Department of Health and

Welfare

1.51 Indirect Costs Actual Allocation (Health

& Welfare)

0 Days

10.561 State Administrative

Matching Grants for the

Supplemental Nutrition

Assistance Program

Department of Health and

Welfare

3.74 Payroll Payroll Payment

Schedule (Health &

Welfare)

0 Days

10.561 State Administrative

Matching Grants for the

Supplemental Nutrition

Assistance Program

Department of Health and

Welfare

20.0

5

Direct Administrative

Costs and Benefits

Composite Clearance -

(Health & Welfare)

4 Days

10.561 State Administrative

Matching Grants for the

Supplemental Nutrition

Assistance Program

Department of Health and

Welfare

76.2

1

Indirect Costs Actual Allocation (Health

& Welfare)

0 Days

12.401 National Guard Military

Operations and

Maintenance (O&M)

Projects

Division of Military 43.0

0

Payroll Average Clearance with

Payroll

0 Days

12.401 National Guard Military

Operations and

Maintenance (O&M)

Projects

Division of Military 57.0

0

Operating Costs Post-Issuance 7 Days

15.611 Wildlife Restoration Department of Fish and

Game

52.0

0

Payroll Monthly Actual - F&G N/A

15.611 Wildlife Restoration Department of Fish and

Game

48.0

0

Vendor Payments Monthly Actual - F&G N/A

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Department of Labor 25.0

0

Federal Benefits Actual Clearance, ZBA -

Same Day Payment

0 Days

Page 27 of 34
CFDA Program Name Recipient % Component Technique Round

ed

days

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Department of Labor 25.0

0

Payroll Average Clearance 0 Days

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Department of Labor 25.0

0

Non-Payroll

Administrative Costs

Drawdowns on Payroll

Cycle

0 Days

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Department of Labor 25.0

0

Indirect Costs Actual Allocation (Labor

Agreement)

0 Days

17.225S Unemployment Insurance

-- State Benefit Account

Department of Labor 100.

00

State Benefits Actual Clearance, ZBA -

Same Day Payment

0 Days

20.205 Highway Planning and

Construction

Idaho Transportation

Department

65.5

6

Construction, Consultant

Costs

Average Clearance 3 Days

20.205 Highway Planning and

Construction

Idaho Transportation

Department

5.74 Approved Indirect Cost

Allocation Plan

Weekly Billing - ITD 0 Days

20.205 Highway Planning and

Construction

Idaho Transportation

Department

2.42 Adjustments, Internal

Services

Weekly Billing - ITD 0 Days

20.205 Highway Planning and

Construction

Idaho Transportation

Department

4.57 Payroll Costs Average Clearance with

Payroll

0 Days

20.205 Highway Planning and

Construction

Idaho Transportation

Department

21.7

1

Debt Service Pre-Issuance - Grant

Anticipation Revenue

Vehicle (GARVEE) Debt

Service Payments

0 Days

64.015 Veterans State Nursing

Home Care

Division of Veterans

Services

100.

00

Benefits Actual Allocation

(Statewide Plan)

0 Days

66.468 Capitalization Grants for

Drinking Water Revolving

Fund

Department of

Environmental Quality

100.

00

Revolving Funds Capitalization Grants for

State Revolving Funds

9 Days

84.010 Title I Grants to Local

Educational Agencies

Superintendent of Public

Instruction

1.00 Direct & Indirect Costs Average Clearance 3 Days

84.010 Title I Grants to Local

Educational Agencies

Superintendent of Public

Instruction

1.00 Payroll Average Clearance 0 Days

84.010 Title I Grants to Local

Educational Agencies

Superintendent of Public

Instruction

98.0

0

School Districts Average Clearance 3 Days

84.027 Special Education --

Grants to States

Superintendent of Public

Instruction

2.00 Direct & Indirect Costs Average Clearance 3 Days

84.027 Special Education --

Grants to States

Superintendent of Public

Instruction

97.0

0

School Districts Average Clearance 3 Days

84.027 Special Education --

Grants to States

Superintendent of Public

Instruction

1.00 Payroll Average Clearance 0 Days

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Commission for the Blind

and Visually Impaired

7.00 Vendor payments Average Clearance 7 Days

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Commission for the Blind

and Visually Impaired

9.00 Payroll Average Clearance 0 Days

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Idaho Division of

Vocational Rehabilitation

28.0

0

Payroll Biweekly Actual N/A

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Idaho Division of

Vocational Rehabilitation

28.0

0

Vendor Payments,

Benefits

Biweekly Actual N/A

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Idaho Division of

Vocational Rehabilitation

28.0

0

Indirect Costs Biweekly Actual N/A

84.367 Improving Teacher

Quality State Grants

Superintendent of Public

Instruction

1.00 Payroll Average Clearance 0 Days

84.367 Improving Teacher

Quality State Grants

Superintendent of Public

Instruction

97.0

0

School Districts Average Clearance 3 Days

Page 28 of 34
CFDA Program Name Recipient % Component Technique Round

ed

days

84.367 Improving Teacher

Quality State Grants

Superintendent of Public

Instruction

2.00 Direct & Indirect Costs Average Clearance 3 Days

93.558 Temporary Assistance for

Needy Families

Department of Health and

Welfare

14.3

2

Benefits (EBT) Actual Clearance, ZBA -

Same Day Payment

0 Days

93.558 Temporary Assistance for

Needy Families

Department of Health and

Welfare

5.72 Payroll Payroll Payment

Schedule (Health &

Welfare)

0 Days

93.558 Temporary Assistance for

Needy Families

Department of Health and

Welfare

28.4

7

Direct Administrative

Costs and Benefits

Composite Clearance -

(Health & Welfare)

4 Days

93.558 Temporary Assistance for

Needy Families

Department of Health and

Welfare

51.4

9

Indirect Costs Actual Allocation (Health

& Welfare)

0 Days

93.563 Child Support

Enforcement

Department of Health and

Welfare

29.5

1

Payroll Payroll Payment

Schedule (Health &

Welfare)

0 Days

93.563 Child Support

Enforcement

Department of Health and

Welfare

46.5

8

Direct Administrative

Costs

Composite Clearance -

(Health & Welfare)

4 Days

93.563 Child Support

Enforcement

Department of Health and

Welfare

23.9

1

Indirect Costs Actual Allocation (Health

& Welfare)

0 Days

93.568 Low-Income Home

Energy Assistance

Department of Health and

Welfare

0.27 Payroll Payroll Payment

Schedule (Health &

Welfare)

0 Days

93.568 Low-Income Home

Energy Assistance

Department of Health and

Welfare

98.8

7

Direct Administrative

Costs and Benefits

Composite Clearance -

(Health & Welfare)

4 Days

93.568 Low-Income Home

Energy Assistance

Department of Health and

Welfare

0.86 Indirect Costs Actual Allocation (Health

& Welfare)

0 Days

93.575 Child Care and

Development Block Grant

Department of Health and

Welfare

1.26 Payroll Payroll Payment

Schedule (Health &

Welfare)

0 Days

93.575 Child Care and

Development Block Grant

Department of Health and

Welfare

87.4

1

Direct Administrative

Costs and Benefits

Composite Clearance -

(Health & Welfare)

4 Days

93.575 Child Care and

Development Block Grant

Department of Health and

Welfare

11.3

3

Indirect Costs Actual Allocation (Health

& Welfare)

0 Days

93.624 ACA - State Innovation

Models: Funding for

Model Design and Model

Testing Assistance

Department of Health and

Welfare

7.06 Payroll Payroll Payment

Schedule (Health &

Welfare)

0 Days

93.624 ACA - State Innovation

Models: Funding for

Model Design and Model

Testing Assistance

Department of Health and

Welfare

92.3

8

Direct Administrative

Costs and Benefits

Composite Clearance -

(Health & Welfare)

4 Days

93.624 ACA - State Innovation

Models: Funding for

Model Design and Model

Testing Assistance

Department of Health and

Welfare

0.56 Indirect Costs Actual Allocation (Health

& Welfare)

0 Days

93.658 Foster Care -- Title IV-E Department of Health and

Welfare

1.50 Payroll Payroll Payment

Schedule (Health &

Welfare)

0 Days

93.658 Foster Care -- Title IV-E Department of Health and

Welfare

50.7

9

Direct Administrative

Costs and Benefits

Composite Clearance -

(Health & Welfare)

4 Days

93.658 Foster Care -- Title IV-E Department of Health and

Welfare

47.7

1

Indirect Costs Actual Allocation (Health

& Welfare)

0 Days

93.667 Social Services Block

Grant

Department of Health and

Welfare

0.67 Payroll Payroll Payment

Schedule (Health &

Welfare)

0 Days

93.667 Social Services Block

Grant

Department of Health and

Welfare

34.1

5

Direct Administrative

Costs and Benefits

Composite Clearance -

(Health & Welfare)

4 Days

93.667 Social Services Block

Grant

Department of Health and

Welfare

65.1

8

Indirect Costs Actual Allocation (Health

& Welfare)

0 Days

93.767 Children's Health

Insurance Program

Department of Health and

Welfare

2.17 Direct Administrative

Costs

Composite Clearance -

(Health & Welfare)

4 Days

93.767 Children's Health

Insurance Program

Department of Health and

Welfare

1.63 Indirect Costs Actual Allocation (Health

& Welfare)

0 Days

Page 29 of 34
________________________________________________________________________________________________________

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

Exhibit 2 of this Treasury-State Agreement:

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

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

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

4. Are auditable.

Date: ___________________________________________________________

Printed Name: ____________________________________________________

Certifying Signature: _______________________________________________

CFDA Program Name Recipient % Component Technique Round

ed

days

93.767 Children's Health

Insurance Program

Department of Health and

Welfare

96.2

0

Benefits Estimated Clearance N/A

93.778 Medical Assistance

Program

Department of Health and

Welfare

0.78 Payroll Payroll Payment

Schedule (Health &

Welfare)

0 Days

93.778 Medical Assistance

Program

Department of Health and

Welfare

2.16 Direct Administrative

Costs

Composite Clearance -

(Health & Welfare)

4 Days

93.778 Medical Assistance

Program

Department of Health and

Welfare

1.71 Indirect Costs Actual Allocation (Health

& Welfare)

0 Days

93.778 Medical Assistance

Program

Department of Health and

Welfare

95.3

5

Benefits Estimated Clearance N/A

93.959 Block Grants for

Prevention and

Treatment of Substance

Abuse

Department of Health and

Welfare

6.87 Payroll Payroll Payment

Schedule (Health &

Welfare)

0 Days

93.959 Block Grants for

Prevention and

Treatment of Substance

Abuse

Department of Health and

Welfare

92.4

5

Direct Administrative

Costs and Benefits

Composite Clearance -

(Health & Welfare)

4 Days

93.959 Block Grants for

Prevention and

Treatment of Substance

Abuse

Department of Health and

Welfare

0.68 Indirect Costs Actual Allocation (Health

& Welfare)

0 Days

96.001 Social Security --

Disability Insurance

Department of Labor 26.0

0

Vendor Payments Average Clearance 5 Days

96.001 Social Security --

Disability Insurance

Department of Labor 51.0

0

Payroll Average Clearance 0 Days

96.001 Social Security --

Disability Insurance

Department of Labor 3.00 Non-payroll

Administrative Costs

Drawdowns on Payroll

Cycle

0 Days

96.001 Social Security --

Disability Insurance

Department of Labor 20.0

0

Indirect Costs Actual Allocation (Labor

Agreement)

0 Days

Page 30 of 34

David Fulkerson (Jun 27, 2018)

David Fulkerson

Jun 27, 2018 David Fulkerson
Title: ___________________________________________________________

Page 31 of 34 DFM Deputy Administrator/State Financial Officer
Cash Management Improvement Act - 2019 Treasury State Agreement

State of Idaho - Exhibit II Estimated Clearance

___________________________________________________________________________________________________________

Effective 07/01/2018 until 06/30/2019

93.767 Children's Health Insurance Program

Benefits

93.778 Medical Assistance Program

Benefits

Day % Cleared

Day 1 0.00

Day 2 92.29

Day 3 0.15

Day 4 1.79

Day 5 2.22

Day 6 1.17

Day 7 0.67

Day 8 0.46

Day 9 0.33

Day 10 0.92

Day 11 0.00

Day 12 0.00

Day 13 0.00

Day 14 0.00

Day 15 0.00

Day 16 0.00

Day 17 0.00

Day 18 0.00

Day 19 0.00

Day 20 0.00

Day 21 0.00

Day 22 0.00

Day 23 0.00

Day 24 0.00

Day 25 0.00

Day 26 0.00

Day 27 0.00

Day 28 0.00

Day 29 0.00

Day 30 0.00

Day 31 0.00

Total 100.00

Day % Cleared

Day 1 0.00

Day 2 92.29

Day 3 0.15

Page 32 of 34
Certification

I hereby certify that the % Cleared listed in Exhibit II Estimated Clearance of this Treasury State Agreement:

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

 2. Accurately represents the flow of federal funds under the federal assistance programs to which they apply;

 3. Reflects seasonal or other periodic variations in the clearance activities;

 4. Is auditable; and,

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

 ___________________________________ ___________________________________

 Signature Date Signed

 ___________________________________

Day % Cleared

Day 4 1.79

Day 5 2.22

Day 6 1.17

Day 7 0.67

Day 8 0.46

Day 9 0.33

Day 10 0.92

Day 11 0.00

Day 12 0.00

Day 13 0.00

Day 14 0.00

Day 15 0.00

Day 16 0.00

Day 17 0.00

Day 18 0.00

Day 19 0.00

Day 20 0.00

Day 21 0.00

Day 22 0.00

Day 23 0.00

Day 24 0.00

Day 25 0.00

Day 26 0.00

Day 27 0.00

Day 28 0.00

Day 29 0.00

Day 30 0.00

Day 31 0.00

Total 100.00

Page 33 of 34

David Fulkerson (Jun 27, 2018)

David Fulkerson

Jun 27, 2018 David Fulkerson
 Printed Name

 ___________________________________

 Printed Title

Page 34 of 34 DFM Deputy Administrator/State Financial Officer