Exhibit | - Funds Request and Receipt Times Schedule
State of Georgia

Federal Agency Payment Type |Request Cut-Off Time Receipt Window
|Agriculture-FNS ACH 11:59 PM 1 day
Agriculture-FNS Fedwire 5:45 PM O 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 1day
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 O day
Energy ACH 4:00 PM i day
Energy Fedwire 3:00 PM O day
HHS ACH 6:30 PM. iday
HHS Fedwire 3:00 PM 0 day
HUD ACH 5:30 PM 2 days
HUD Fedwire 3:00 PM O day
Interior-FWS ACH 41:59 PM iday
Interior-FWS. Fedwire 5:45 PM 0 day
Interior-OSM. ACH 3:00 PM i day
Interior-OSM. Fedwire 1:00 PM O 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 O 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 1day
Social Security Administration Fedwire 5:45 PM O day
Transportation (FAA) ACH 2:00 PM 1day
Transportation (FHWA) ACH 12:00 PM 3 days
Transportation (FHWA) Fedwire 12:00 PM 0 day
Transportation (FTA) ACH 2:00 PM 14 day
Veterans Administration ACH 12:00 PM 3 days

Page 20 of 34


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:

Not applicable

The State shall also adjust each clearance pattern to reflect:

None/NA

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 Clearance, ZBA - ACH

Average Clearance

Electronic Benefit Transfers

Estimated Clearance

Labor Distribution

Payment Schedule (Annual Award, Monthly)

Page 14 of 34


Cash Management Improvement Act - 2018 Treasury State Agreement
State of Georgia - Exhibit Il Estimated Clearance

Effective 07/01/2017 until 06/30/2018

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

Day % Cleared
Day 1 0.01
Day 2 0.58
Day 3 0.22
Day 4 0.73
Day 5 2.97)
Day 6 13.61
Day7 15.43,
Day 8 10.88
Day 9 4.07
Day 10 51.50
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

10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program
Vendor Payments

Day % Cleared
Day 4 0.01
Day 2 0.50.
Day 3 0.82:

Page 24 of 34


Administration.
6.2 Description of Funding Techniques

6.2.1 The following are terms under which standard funding techniques shall be implemented for all transfers of funds to
which the funding technique is applied in section 6.3.2 of this Agreement.

Actual Clearance, ZBA - ACH

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

date. This funding technique is interest neutral.

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 ll. The request shall be made in
accordance with the appropriate Federal agency cut-off time specified in Exhibit |. The amount of the request shall be for
the exact amount of that disbursement. This funding technique is interest neutral.

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 I - EC (Estimated Clearance). The request shall be made in accordance with the appropriate Federal
agency cut-off time specified in Exhibit 1. 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.

6.2.2 The following are terms under which funding techniques for administrative costs shall be implemented for all
transfers of funds to which the funding technique is applied in section 6.3.2 of this Agreement.

There are no funding techniques listed in Section 6.2.2

6.2.3 The following are terms under which miscellaneous funding techniques shall be implemented for all transfers of
funds to which the funding technique is applied in section 6.3.2 of this Agreement.

There are no funding techniques listed in Section 6.2.3

6.2.4 The following are terms under which State unique funding techniques shall be implemented for all transfers of funds
to which the funding technique is applied in section 6.3.2 of this Agreement.

Electronic Benefit Transfers

The Fiscal Agent, Comerica, shall request funds based on the previous day's settled value at 7:00 p.m. The funds are
drawn directly by J.P. Morgan Electronic Financial Services, Inc. The request for funds shall be made in accordance with
the appropriate Federal agency cut-off time specified in Exhibit |. Settled value is the value of the transactions in the
previous 24-hour period as obtained from the retailers. This funding technique is interest neutral.

Labor Distribution

The State shall request funds in the first weekly billing cycle following the completion of the labor distribution for the pay
period. The amount of the funds requested would be the actual distribution cost of the pay period. The request for funds

Page 5 of 34


Exhibit Il - State of Georgia

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
i ed
days
10.551 Supplemental Nutrition Department of Human 100. | Benefits Electronic Benefit 0 Days
Assistance Program Services 00 Transfers
10.553 | School Breakfast Department of Education |100. |Grant Payments to Local |Actual Clearance, ZBA- |1 Day
Program 00__| Educational Agencies ACH
10.555 |National School Lunch _| Department of Education |100. |Grant Payments to Local |Actual Clearance, ZBA- |1 Day
Program 00__| Educational Agencies CH
10.557 | Special Supplemental Department of Public 1.00 |Payroll Actual Clearance, ZBA- |1 Day
Nutrition Program for Health ACH
‘Women, Infants, and
Children
10.557 | Special Supplemental Department of Public 76.0 |Benefit Payments Actual Clearance, ZBA- |1 Day
Nutrition Program for Health 0 ACH
‘Women, Infants, and
Children
10.557 | Special Supplemental Department of Public 23.0 |Vendor Payments Estimated Clearance N/A
Nutrition Program for Health ie}
Women, Infants, and
Children
10.561 | State Administrative Department of Human 95.0 |Vendor Payments Actual Clearance, ZBA- |1 Day
Matching Grants forthe | Services ie) ACH
Supplemental Nutrition
Assistance Program
10.561 | State Administrative Department of Human 5.00 |Vendor Payments Estimated Clearance N/A
Matching Grants forthe | Services
Supplemental Nutrition
Assistance Program
14.871 | Section 8 Housing Department of 100. |All Program Costs Payment Schedule N/A
Choice Vouchers Community Affairs 00 (Annual Award, Monthly)
17.225F |Unemployment Insurance | Department of Labor 7.00 |Payroll Estimated Clearance NIA
- Federal Benefit
Account and
Administrative Costs
17.225F |Unemployment Insurance | Department of Labor 90.0 | Payment to Beneficiaries | Estimated Clearance N/A
-- Federal Benefit 0
Account and
Administrative Costs
17.225F |Unemployment Insurance | Department of Labor 3.00 |Administrative Cost Estimated Clearance N/A
— Federal Benefit
Account and
Administrative Costs
17.225S |Unemployment Insurance | Department of Labor 90.0 | Payment to Beneficiaries |Estimated Clearance N/A
-- State Benefit Account i)
17.225S |Unemployment Insurance| Department of Labor 3.00 |Administrative Cost Estimated Clearance N/A
-- State Benefit Account
17.2258 |Unemployment Insurance | Department of Labor 7.00 |Payroll Estimated Clearance N/A
-- State Benefit Account
20.205 =| Highway Planning and Department of 96.0 |Contract Payments Average Clearance 3 Days
Construction Transportation (0)

Page 21 of 34



Day % Cleared
Total 100.00)
17.225F Unemployment Insurance -- Federal Benefit Account and Administrative Costs
Payroll
__Day % Cleared
Day 1 9.87)
Day 2 9.10)
Day 3 14.82
Day 4 14.61
Day 5 14.84
Day 6 10.21
Day 7 7.35
Day 8 1.05
Day 9 0.37
Day 10 17.78
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
17.225S Unemployment Insurance -- State Benefit Account
Administrative Cost

_ Day % Cleared
Day 4 0.00
Day 2 0.01
Day 3 0.01
Day 4 2.32
Day 5 7.80)
Day 6 21.97
Day7 15.30
Day 8 9.15

Page 27 of 34


CFDA | Program Name Recipient % Component Technique Round
ed
days
93.778 |Medical Assistance Department of 1.00 | Payroll Actual Clearance, ZBA- |0 Days
Program Community Health ACH _
93.778 |Medical Assistance Department of 1.00 |Health Information Actual Clearance, ZBA- |1 Day
Program Community Health Technology Payments- {ACH
_ —_ __ Same Day Funding __ a
93.778 |Medical Assistance Department of 3.00 |Administration-Same Day |Actual Clearance, ZBA- |1 Day
_ Program _ |Community Health ___|Funding _|ACH
93.778 |Medical Assistance Department of 95.0 |Provider Payments ZBA-ACH and Check 0 Days
Program Community Health i) _ Issuance\Mixed Funding
96.001 Social Security — Georgia Vocational 100. |Federal Defined Program | Estimated Clearance N/A
Disability Insurance Rehabilitation Agenc) 00 _| _

| 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 Gl(Z4 LZ

Printed Name: Sr ott Austenge ‘ay

Certifying Signature:

Title Deputy State Treasurer

Page 23 of 34


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 18 of 34


Component: Vendor Payments
Technique: Estimated Clearance
Average Day of Clearance: N/A

84.367 Improving Teacher Quality State Grants
Recipient: Department of Education

% of Funds Agency Receives: 98.00

Component: Payments to Local Educational Agencies
Technique: Actual Clearance, ZBA - ACH

Average Day of Clearance: 1 Day

Recipient: Department of Education

% of Funds Agency Receives: 1.00
Component: Payroll

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

Recipient: Department of Education
% of Funds Agency Receives: 1.00
Component: Vendor Payments
Technique: Average Clearance
Average Day of Clearance: 7 Days

93.268 Immunization Grants
Recipient: Department of Public Health
% of Funds Agency Receives: 1.00
Component: Payroll

Technique: Average Clearance
Average Day of Clearance: 1 Day

Recipient: Department of Public Health
% of Funds Agency Receives: 99.00
Component: Provider Payments
Technique: Average Clearance
Average Day of Clearance: 1 Day

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

% of Funds Agency Receives: 80.00

Component: Vendor Payments

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

Recipient: Department of Human Services
% of Funds Agency Receives: 17.00
Component: Benefit Payments

Page 10 of 34


Day % Cleared
Day 5 6.96,
Day6 17.14
Day 7 23.46,
Day 8 12.99
Day 9 7.04}
Day 10 8.76
Day 11 8.29)
Day 12 5.93
Day 13 5.03
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

96.001 Social Security -- Disability Insurance

Federal Defined Program

Day % Cleared
Day 1 0.00)
Day 2 0.00
Day 3 1.59
Day 4 8.50|
Day 5_ 19.23,
Day 6 19.09
Day 7 13.38
Day 8 9.59
Day 9 6.21
Day 10 4.74)
Day 14 3.24
Day 12 2.00)
Day 13 12.43
Day 14 0.00
Day 15 0.00
Day 16 0.00
Day 17 0.00
Day 18 0.00

Page 33 of 34


Day % Cleared
Day 1 0.00;
Day 2 0.00;
Day 3 1.59)
Day 4 8.50)
Day 5 19.23
Day 6 19.09
Day 7 13.38
Day 8 9.59
Day 9 6.21
Day 10 4.74
Day 11 3.24
Day 12 2.00)
Day 13 12.43
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 314 0.00
Total 100.00
93.558 Temporary Assistance for Needy Families
Vendor Payments
Day % Cleared

Day 1 0.01
Day2 0.50
Day 3 0.82
Day 4 3.07
Day 5 6.96 |
Day 6 17.14
Day 7 23.46)
Day 8 12.99
Day 9 7.04
Day 10 8.76
Day 11 8.29
Day 12 5.93
Day 13 5.03

Page 30 of 34


Recipient: Department of Education

% of Funds Agency Receives: 100.00

Component: Grant Payments to Local Educational Agencies
Technique: Actual Clearance, ZBA - ACH

Average Day of Clearance: 1 Day

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

% of Funds Agency Receives: 76.00

Component: Benefit Payments

Technique: Actual Clearance, ZBA - ACH

Average Day of Clearance: 1 Day

Recipient: Department of Public Health
% of Funds Agency Receives: 1.00
Component: Payroll

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

Recipient: Department of Public Health
% of Funds Agency Receives: 23.00
Component: Vendor Payments
Technique: Estimated Clearance
Average Day of Clearance: N/A

10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program
Recipient: Department of Human Services

% of Funds Agency Receives: 95.00

Component: Vendor Payments

Technique: Actual Clearance, ZBA - ACH

Average Day of Clearance: 1 Day

Recipient: Department of Human Services
% of Funds Agency Receives: 5.00
Component: Vendor Payments
Technique: Estimated Clearance
Average Day of Clearance: N/A

14.871 Section 8 Housing Choice Vouchers

Recipient: Department of Community Affairs

% of Funds Agency Receives: 100.00

Component: All Program Costs

Technique: Payment Schedule (Annual Award, Monthly)
Average Day of Clearance: N/A

Page 7 of 34


shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit |. This funding
technique is interest neutral.

Payment Schedule (Annual Award, Monthly)

The State shall receive funds such that they are deposited in a State's account on the 1st banking day of the month. The
request shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit 1. The amount
of the receipt shall be 1/12 of the annual grant award. Program disbursements are to be made such that they clear on the
first banking day of the month. This funding technique is interest neutral.

ZBA-ACH and Check Issuance\Mixed Funding

The State shall request funds such that they are deposited by ACH in a State account on the payment date, which is the
same day, of payments issued by the State. Federal expenditures for the State Children's Insurance Program (93.767)
and the Medical Assistance Program (93.778) are made from one bank account and initial federal funding for these
expenditures is requested at the actual rate. Final federal funding for the State Children's Insurance Program is requested
quarterly. Under Medicaid funds, Administration Payments (formerly known as MT) and Medicaid Assistance Payments
(MAP) type Medicaid funds can be drawn as mixed funding until quarterly award settlements are reconciled. The request
shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit |. The amount of the
request shall be for the amount of funds that clear the State's account on the settlement date, which is the same day, for
electronic fund transfers. The amount of the request will also include any checks issued which have not cleared. This is
so the State can consolidate funds drawn with federal expenditures reported in the same time period. Interest charges
will be incurred for the period checks are outstanding. This funding technique is not interest neutral.

6.3 Application of Funding Techniques to Programs

6.3.1 The State shall apply the following funding techniques when requesting Federal funds for the component cash flows
of the programs listed in sections 4.2 and 4.3 of this Agreement.

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

10.551 Supplemental Nutrition Assistance Program
Recipient: Department of Human Services

% of Funds Agency Receives: 100.00

Component: Benefits

Technique: Electronic Benefit Transfers

Average Day of Clearance: 0 Days

10.553 School Breakfast Program

Recipient: Department of Education

% of Funds Agency Receives: 100.00

Component: Grant Payments to Local Educational Agencies
Technique: Actual Clearance, ZBA - ACH

Average Day of Clearance: 1 Day

10.555 National School Lunch Program

Page 6 of 34


12.0 AUTHORIZED SIGNATURES

Scott Austensen
Deputy Treasurer, Office of the State Treasurer

— £4 Sioned é Z 7

Date Submitted 06/28/2017

Corvelli A. McDaniel

Assistant Commissioner

Revenue Collections Management
Bureau of the Fiscal Servi
U.S. Department of the Tre

Signature:

Date Signed: spall 2

Page 19 of 34


% of Funds Agency Receives: 4.00
Component: Payroll

Technique: Labor Distribution
Average Day of Clearance: 1 Day

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

% of Funds Agency Receives: 98.00

Component: Payments to Local Educational Agencies
Technique: Actual Clearance, ZBA - ACH

Average Day of Clearance: 1 Day

Recipient: Department of Education

% of Funds Agency Receives: 1.00
Component: Payroll

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

Recipient: Department of Education
% of Funds Agency Receives: 1.00
Component: Vendor Payments
Technique: Average Clearance
Average Day of Clearance: 7 Days

84.027 Special Education -- Grants to States
Recipient: Department of Education

% of Funds Agency Receives: 98.00

Component: Payments to Local Educational Agencies
Technique: Actual Clearance, ZBA - ACH

Average Day of Clearance: 1 Day

Recipient: Department of Education

% of Funds Agency Receives: 1.00
Component: Payroll

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

Recipient: Department of Education
% of Funds Agency Receives: 1.00
Component: Vendor Payments
Technique: Average Clearance
Average Day of Clearance: 7 Days

84.126 Rehabilitation Services — Vocational Rehabilitation Grants to States
Recipient: Georgia Vocational Rehabilitation Agency
% of Funds Agency Receives: 100.00

Page 9 of 34


Day % Cleared
Day 4 3.07
Day 5 6.96
Day 6 17.14
Day 7 23.46)
Day 8 12.99
Day 9 7.04
Day 10 8.76
Day 11 8.29
Day 12 5.93)
Day 13 5.03,
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

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

__Day % Cleared

Day 1 0.00,
Day 2 0.01
Day 3 0.01
Day 4 2:32
Day 5 7.80
Day6 21.97
Day 7 15.30
Day 8 9.15
Day 9 6.21
Day 10 37.23)
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

Page 25 of 34


Cash Management Improvement Act Agreement
between
The State of Georgia
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 Georgia
(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 Georgia shall be the Deputy State Treasurer, Office of State Treasurer 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 07/01/2017 and shall remain in effect until 06/30/2018.

3.2 This Agreement may be amended at any time by written, mutual consent of the State and the Fiscal Service. This
Agreement shall be amended annually to incorporate new programs that qualify as major Federal assistance programs
and remove programs that no longer qualify as major Federal assistance programs. A State must notify the Fiscal Service
in writing within 30 days of the time the State becomes aware of a change that involves additions or deletions of programs
subject to Subpart A, changes in funding techniques, and/or changes in clearance patterns. The notification must include
a proposed amendment for review by the Fiscal Service.

3.3 Notwithstanding section 3.2, in the event of Federal or State non-compliance with Subpart B of 31 CFR, Part 205, the
Fiscal Service may amend this Agreement at any time to incorporate additional programs and the entities that administer
those programs.

3.4 This Agreement may be terminated by either party with 30 days written notice. If this Agreement is terminated, the
Fiscal Service will prescribe the funding techniques, clearance patterns, and methods for calculating interest liabilities to
be used by the State.

Page 1 of 34


Average Day of Clearance: 1 Day

Recipient: Department of Early Care and Learning
% of Funds Agency Receives: 7.00

Component: Vendor Payments

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

93.658 Foster Care -- Title IV-E
Recipient: Department of Human Services
% of Funds Agency Receives: 45.00
Component: Vendor Payments
Technique: Actual Clearance, ZBA - ACH
Average Day of Clearance: 1 Day

Recipient: Department of Human Services
% of Funds Agency Receives: 53.00
Component: Benefits

Technique: Estimated Clearance

Average Day of Clearance: N/A

Recipient: Department of Human Services
% of Funds Agency Receives: 2.00
Component: Vendor Payments
Technique: Estimated Clearance

Average Day of Clearance: N/A

93.767 Children's Health Insurance Program
Recipient: Department of Community Health
% of Funds Agency Receives: 1.00
Component: Payroll

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

Recipient: Department of Community Health

% of Funds Agency Receives: 99.00

Component: Provider Payments

Technique: ZBA-ACH and Check Issuance\Mixed Funding
Average Day of Clearance: 0 Days

93.778 Medical Assistance Program
Recipient: Department of Community Health
% of Funds Agency Receives: 1.00
Component: Payroll

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

Page 12 of 34


Technique: Electronic Benefit Transfers
Average Day of Clearance: 0 Days

Recipient: Department of Human Services
% of Funds Agency Receives: 3.00
Component: Vendor Payments
Technique: Estimated Clearance

Average Day of Clearance: N/A

93.563 Child Support Enforcement
Recipient: Department of Human Services
% of Funds Agency Receives: 95.00
Component: Vendor Payments
Technique: Actual Clearance, ZBA - ACH
Average Day of Clearance: 1 Day

Recipient: Department of Human Services
% of Funds Agency Receives: 5.00
Component: Vendor Payments
Technique: Estimated Clearance

Average Day of Clearance: N/A

93.575 Child Care and Development Block Grant
Recipient: Department of Early Care and Learning
% of Funds Agency Receives: 76.00

Component: Grant Payments

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

Recipient: Department of Early Care and Learning
% of Funds Agency Receives: 13.00

Component: Payroll/Fringe

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

Recipient: Department of Early Care and Learning
% of Funds Agency Receives: 11.00

Component: Vendor Payments

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

93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund
Recipient: Department of Early Care and Learning

% of Funds Agency Receives: 93.00

Component: Grant Payments

Technique: Actual Clearance, ZBA - ACH

Page 11 of 34


Day % Cleared
Day 28 0.00
Day 29 0.00.
Day 30 0.00
Day 31 0.00
Total 100.00
93.658 Foster Care -- Title 1V-E
Benefits

Day % Cleared
Day 1 0.01
Day 2 0.50
Day 3 0.82
Day 4 3.07
Day 5 6.96
Day 6 17.14)
Day 7 23.46)
Day 8 12.99)
Day 9 7.04
Day 10 8.76
Day 11 8.29
Day 12 5.93
Day 13 5.03
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
93.658 Foster Care -- Title 1V-E
Vendor Payments

Day % Cleared
Day 1 0.01
Day 2 0.50)
Day 3. 0.82
Day 4 3.07

Page 32 of 34


Day % Cleared
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 34 0.00
Total 100.00

93.563 Child Support Enforcement
Vendor Payments

Day % Cleared
Day 1 0.01
Day 2 0.50)
Day 3 0.82
Day 4 3.07
Day 5 6.96
Day 6 17.14
Day 7 23.46
Day 8 12.99)
Day 9 7.04
Day 10 8.76|
Day 14 8.29
Day 12 5.93
Day 13 5.03
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)

Page 31 of 34


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

% of Funds Agency Receives: 3.00

Component: Administrative Cost

Technique: Estimated Clearance

Average Day of Clearance: N/A

Recipient: Department of Labor

% of Funds Agency Receives: 90.00
Component: Payment to Beneficiaries
Technique: Estimated Clearance
Average Day of Clearance: N/A

Recipient: Department of Labor

% of Funds Agency Receives: 7.00
Component: Payroll

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

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

% of Funds Agency Receives: 3.00

Component: Administrative Cost

Technique: Estimated Clearance

Average Day of Clearance: N/A

Recipient: Department of Labor

% of Funds Agency Receives: 90.00
Component: Payment to Beneficiaries
Technique: Estimated Clearance
Average Day of Clearance: N/A

Recipient: Department of Labor

% of Funds Agency Receives: 7.00
Component: Payroll

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

20.205 Highway Planning and Construction
Recipient: Department of Transportation

% of Funds Agency Receives: 96.00
Component: Contract Payments
Technique: Average Clearance

Average Day of Clearance: 3 Days

Recipient: Department of Transportation

Page 8 of 34


CFDA| Program Name Recipient % Component Technique Round
ed
days
20.205 | Highway Planning and Department of 4.00 |Payroll Labor Distribution 1 Day
Construction Transportation
84.010 | Title | Grants to Local Department of Education |98.0 |Payments to Local Actual Clearance, ZBA- |1 Day
Educational Agencies 0 Educational Agencies ACH
84.010 | Title | Grants to Local Department of Education | 1.00 | Payroll Actual Clearance, ZBA- |1 Day
Educational Agencies ACH
84.010 | Title | Grants to Local Department of Education |1.00 |Vendor Payments Average Clearance 7 Days
Educational Agencies
84.027 | Special Education -- Department of Education |1.00 |Payroll Actual Clearance, ZBA- |1 Day
Grants to States ACH
84.027 |Special Education -- Department of Education |98.0 |Payments to Local Actual Clearance, ZBA- |1 Day
Grants to States e) Educational Agencies ACH
84.027 |Special Education -- Department of Education | 1.00 | Vendor Payments Average Clearance 7 Days
Grants to States
84.126 | Rehabilitation Services -- | Georgia Vocational 100. |Vendor Payments Estimated Clearance NIA
Vocational Rehabilitation | Rehabilitation Agency 00
Grants to States
84.367 | Improving Teacher Department of Education |98.0 |Payments to Local Actual Clearance, ZBA- |1 Day
Quality State Grants ie) Educational Agencies ACH
84.367 | Improving Teacher Department of Education |1.00 | Payroll Actual Clearance, ZBA- |1 Day
Quality State Grants ACH
84.367 [Improving Teacher Department of Education |1.00 | Vendor Payments Average Clearance 7 Days
Quality State Grants
93.268 —|Immunization Grants Department of Public 1.00 |Payroll Average Clearance 1 Day
Health
93.268 |Immunization Grants Department of Public 5° Provider Payments Average Clearance 1 Day
Health
93.558 | Temporary Assistance for] Department of Human 80.0 | Vendor Payments Actual Clearance, ZBA- |1 Day
Needy Families Services 0 ACH
93.558 | Temporary Assistance for| Department of Human 17.0 |Benefit Payments Electronic Benefit 0 Days
Needy Families Services ie) Transfers
93.558 | Temporary Assistance for | Department of Human 3.00 | Vendor Payments Estimated Clearance N/A
Needy Families Services
93.563 | Child Support Department of Human 95.0 |Vendor Payments Actual Clearance, ZBA- |1 Day
Enforcement Services 0 ACH
93.563 | Child Support Department of Human 5.00 |Vendor Payments Estimated Clearance N/A
Enforcement Services
93.575 | Child Care and Department of Early Care |11.0 | Vendor Payments Actual Clearance, ZBA - |1 Day
Development Block Grant|and Learning i?) ACH
93.575 | Child Care and Department of Early Care |76.0 | Grant Payments Actual Clearance, ZBA- |1 Day
Development Block Grant] and Learning id) ACH
93.575 | Child Care and Department of Early Care | 13.0 | Payroll/Fringe Actual Clearance, ZBA- |1 Day
Development Block Grant|and Learning 0 ACH
93.596 |Child Care Mandatory _| Department of Early Care |7.00 | Vendor Payments Actual Clearance, ZBA - |1 Day
and Matching Funds of _|and Learning ACH
the Child Care and
Development Fund
93.596 {Child Care Mandatory Department of Early Care |93.0 |Grant Payments Actual Clearance, ZBA- |1 Day
and Matching Funds of | and Learning 0 ACH
the Child Care and
Development Fund
93.658 | Foster Care -- Title |V-E | Department of Human 45.0 |Vendor Payments Actual Clearance, ZBA- |1 Day
Services ie) ACH
93.658 | Foster Care -- Title |V-E | Department of Human 53.0 | Benefits Estimated Clearance N/A
Services ie)
93.658 | Foster Care -- Title IV-E Denanment of Human 2.00 |Vendor Payments Estimated Clearance N/A
ervices
93.767 {Children's Health Department of 1.00 | Payroll Actual Clearance, ZBA- |1 Day
Insurance Program Community Health ACH
93.767 | Children's Health Department of 99.0 |Provider Payments ZBA-ACH and Check 0 Days
Insurance Program Community Health 0 Issuance\Mixed Funding

Page 22 of 34



Day % Cleared
Day 9 6.21
Day 10 37.23
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

17.225S Unemployment Insurance -- State Benefit Account

Payment to Beneficiaries

Day % Cleared
Day 1 2.09
Day2 2.24
Day 3 7.81
Day 4 20.20)
Day 5 16.51
Day 6 16.55
Day 7 10.19
Day 8 3.95
Day 9 2.33
Day 10 18.13
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)

Page 28 of 34


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

Page 4 of 34


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 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 shail 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

Page 15 of 34


8.6.2.3 Standards Applied

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

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

1 subtract the deposit date from the issuance date

2 multiply the difference of step 1 by the check amount

3 divide the product of step 2 by the total amount of funds drawn in the sample to determine the dollar-weighted 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 {Pl + CT}, where
|= 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

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:

1) The cost of developing and maintaining clearance patterns, including third party services.
2) Cost of interest calculations, including third party services.

Page 17 of 34


Department of Community Affairs
Department of Community Health
Department of Early Care and Learning
Department of Education

Department of Human Services
Department of Labor

Department of Public Health

Department of Transportation

Georgia Vocational Rehabilitation Agency

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:

Comerica 10.551 Supplemental Nutrition Assistance Program
Comerica 93.558 Temporary Assistance for Needy Families

6.0 FUNDING TECHNIQUES

6.1 General Terms

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

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

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

6.1.4 Estimates and Reconciliation of Estimates:

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

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

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

The State will comply with the following guidelines when requesting supplemental funding for the Medical Assistance
Program and associated administrative payments (CFDA 93.778):

Page 3 of 34


Day % Cleared
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

17.225F Unemployment Insurance -- Federal Benefit Account and Administrative Costs
Payment to Beneficiaries

Day % Cleared
Day 1 2.09
Day 2 2.24
Day 3 7.81
Day 4 20.20
Day 5 16.51
Day6 16.55
Day 7 10.19
Day 8 3.95
Day 9 2.33)
Day 10 18.13
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 34 0.00

Page 26 of 34


4.0 PROGRAMS COVERED

4.1 The State's threshold and its major Federal assistance programs shall be determined based on the State's most
recent Single State Audit for fiscal year ending 06/30/2016.

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

4.2 The State's threshold for major Federal assistance programs is $60,000,000.
The following programs meet or exceed the threshold and are not excluded in Section 4.4:

10.551 Supplemental Nutrition Assistance Program

10.553 School Breakfast Program

10.555 National School Lunch Program

10.557 Special Supplemental Nutrition Program for Women, Infants, and Children
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program
14.871 Section 8 Housing Choice Vouchers

17.225F Unemployment Insurance —- Federal Benefit Account and Administrative Costs
17.225S Unemployment Insurance -- State Benefit Account

20.205 Highway Planning and Construction

84.010 Title | Grants to Local Educational Agencies

84.027 Special Education -- Grants to States

84.126 Rehabilitation Services — Vocational Rehabilitation Grants to States

84.367 Improving Teacher Quality State Grants

93.268 Immunization Grants

93.558 Temporary Assistance for Needy Families

93.563 Child Support Enforcement

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 IV-E

93.767 Children's Health Insurance Program

93.778 Medical Assistance Program

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:Federal Statute - Full Exemption
84.268 Federal Direct Student Loan —- Exclusion:Federal Statute - Full Exemption

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:

Page 2 of 34


Day % Cleared

Day 19 0.00
Day 20 BD 0.00
Day21 | 0.00
Day 22 _ 0.00
Day 23 0.00
Day 24 0.00
Day 25 0.00
Day 26 0.00)
Day 27 i 0.00
Day 28 - 0.00
Day 29 = - 0.00
Day 30 | 0.00
|Day 34 __0.00
Total 400.00
Certification

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

Has been prepared in accordance with the standards provided in 31 CFR 205.20;
. Accurately represents the flow of federal funds under the federal assistance programs to which they apply;

Is auditable; and,

1
2.
3. Reflects seasonal or other periodic variations in the clearance activities;
4
5.

. Has been certified as accurate by an authorized State Official

Signature

L(zwz2

Date Signed

Scott Austensen

Printed Name

De ut

Printed Title

Treasuvec

Page 34 of 34


Day % Cleared
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
17.225S Unemployment Insurance -- State Benefit Account
Payroll
Day % Cleared

Day 1 9.87)
Day 2 9.10
Day 3 14.82
Day 4 14.61
Day 5 14.84
Day 6 10.21
Day 7 7.35
Day 8 1.05
Day 9 0.37,
Day 10 17.78
Day 14 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

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to States
Vendor Payments

Page 29 of 34


Recipient: Department of Community Health

% of Funds Agency Receives: 3.00
Component: Administration-Same Day Funding
Technique: Actual Clearance, ZBA - ACH
Average Day of Clearance: 1 Day

Recipient: Department of Community Health

% of Funds Agency Receives: 1.00

Component: Health Information Technology Payments-Same Day Funding
Technique: Actual Clearance, ZBA - ACH

Average Day of Clearance: 1 Day

Recipient: Department of Community Health

% of Funds Agency Receives: 95.00

Component: Provider Payments

Technique: ZBA-ACH and Check Issuance\Mixed Funding
Average Day of Clearance: 0 Days

96.001 Social Security -- Disability Insurance

Recipient: Georgia Vocational Rehabilitation Agency

% of Funds Agency Receives: 100.00

Component: Federal Defined Program

Technique: Estimated Clearance

Average Day of Clearance: N/A

6.3.3 Materiality Exemptions

Agencies exempt from coverage on the basis of materiality:

None

7.0 CLEARANCE PATTERNS

7.1 The State shall develop separate clearance patterns for each of the following:
Estimated clearance for vendors, beneficiaries, administration and payroll

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

Agencies administering grants

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

Bank statements, checks and debit reconciliation reports

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.

Page 13 of 34


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.

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:

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
tefund is offset against a subsequent deposit of Federal funds.

8.5 Exemptions

8.5.1 Where more than one State agency is a recipient of Federal funds under a program, a particular State agency's
funding may be excluded from interest calculation procedures if the State agency receives an amount of funds less than 5
% of the State's threshold for major Federal assistance programs. Notwithstanding this potential exemption, however, in
no case shall less than 90% of a program's total funding be subject to interest calculation procedures.

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

8.6 State Interest Liabilities

8.6.1 The State shall be liable for interest on Federal funds from the date Federal funds are credited to a State account
until the date those funds are paid out for program purposes.

8.6.2 The State shall use the following method to calculate State interest liabilities on Federal funds:
8.6.2.1 Measuring Time Funds Are Held

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

8.6.2.2 Source of Data

The time period from deposit to clearance shall be determined from information captured by the State Agencies’
accounting system.

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