Ohio Rev Code § 5126.131 (2021)
2021 Ohio Revised Code|Title 51 | Public Welfare|Chapter 5126 | County Boards of Developmental Disabilities|Section 5126.131 | Regional Council and County Board Annual Cost Report.

Effective: September 30, 2021|Latest Legislation:  House Bill 110 - 134th General Assembly|(A)(1) Each regional council established under section 5126.13 of the Revised Code shall file with the department of developmental disabilities an annual cost report detailing the regional council's income and expenditures. (2) Each county board of developmental disabilities shall file with the department an annual cost report detailing the board's income and expenditures. (B)(1)(a) Unless the department establishes a later date for all regional council cost reports, each council shall file its cost report not later than the last day of April. At the written request of a regional council, the department may grant a fourteen-day extension for filing the cost report. (b) Unless the department establishes a later date for all county board cost reports, each board shall file its cost report not later than the last day of May. At the written request of a board, the department may grant a fourteen-day extension for filing the board's cost report. (2) The cost report shall contain information on the previous calendar year's income and expenditures. Once filed by a regional council or board, no changes may be made to the cost report, including the submission of additional documentation, except as otherwise provided in this section. (C) Each cost report filed under this section by a regional council or board may be audited by the department or an entity designated by the department, utilizing methodology approved by the United States centers for medicare and medicaid services. The department or designated entity shall notify the regional council or board of the date on which the audit is to begin. The department may permit a regional council or board to submit changes to the cost report before the audit begins. If the department or designated entity determines that a filed cost report is not auditable, it shall provide written notification to the regional council or board of the cost report's deficiencies and may request additional documentation. If the department or designated entity requests additional documentation, the regional council or board shall be given sixty days after the request is made to provide the additional documentation. After sixty days, the department or designated entity shall determine whether the cost report is auditable with any additional documentation provided and shall notify the regional council or board of its determination. The determination of the department or designated entity is final. (D) The department or designated entity shall certify its audit as complete and file a copy of the certified audit in the office of the clerk of the governing body, executive officer of the governing body, and chief fiscal officer of the audited regional council or board. Changes may not be made to a cost report once the department or designated entity files the certified audit. The cost report is not a public record under section 149.43 of the Revised Code until copies of the cost report are filed pursuant to this section. (E) The department may withhold any funds that it distributes to a regional council or board as subsidy payments if either of the following is the case: (1) The cost report is not timely filed by the regional council or board with the department in accordance with division (B) of this section. (2) The cost report is determined not auditable under division (C) of this section after the department or designated entity gives the regional council or board sixty days to provide additional documentation. (F) Cost reports shall be retained by regional councils and boards for seven years. The department shall provide annual training to regional council and board employees regarding cost reports required by this section. (G) The department, in accordance with Chapter 119. of the Revised Code, may adopt any rules necessary to implement this section. Last updated August 12, 2021 at 2:44 PM