Michigan Administrative Code › Department - Health and Human Services › Childrens Services Agency › Child Care Fund › Part 3 - ACCOUNTING › Section R. 400.2031 - Standards and requirements

Current through Vol. 24-12, July 15, 2024
Rule 31. In addition to the accounting standards and
					 requirements specified in section 117c of the social welfare act, 1939 PA 280,
					 MCL 400.117c, and section 1 of the uniform budgeting and accounting act, 1968
					 PA 2, MCL 141.421, the following provisions apply:
(a) All expenditures and disbursements from
				  the court subaccount for which state reimbursement is claimed must be recorded
				  in the county child care fund in the expenditure accounts specified in the
				  publication entitled "Accounting Procedures Manual for Local Units of
				  Government in Michigan" issued by the department of treasury.
(b) All expenditures and disbursements from
				  the county department subaccount for which state reimbursement is claimed must
				  be recorded in the county child care fund in the expenditure accounts specified
				  in the department accounting manual.
(c) All revenues and receipts to the court
				  subaccount related to child care costs for which state reimbursement is claimed
				  shall be recorded in the child care fund and be classified in the revenue
				  accounts as specified in the publication entitled "Accounting Procedures Manual
				  for Local Units of Government in Michigan" issued by the department of
				  treasury.
(d) All revenues and
				  receipts to the county department subaccount related to child care costs for
				  which state reimbursement is claimed must be recorded in the child care fund
				  and be classified in revenue accounts as specified in the department accounting
				  manual.
(e) County child care fund
				  expenditures submitted for state reimbursement must be recorded separately from
				  expenditures that are not eligible for state reimbursement.
(f) A record of the cost for each child must
				  be maintained for direct supervision or purchased placing agency family care,
				  another county's institution, private institution, medical and psychiatric
				  hospital, boarding schools, in-home care, and independent living.
(g) Money received for a child's care up to
				  the cost of care must be reported on the monthly financial report forms
				  provided by the department.
(h)
				  Money received for a child's care more than the cost of care must be placed in
				  a trust for the child.
(i) The
				  accounting records of the probate court subaccount of the child care fund must
				  be retained in compliance with the publication entitled "Record Retention
				  General Schedule #15 Circuit Courts" issued by the state supreme court
				  administration office.
(j) The
				  accounting records of the county department subaccount of the child care fund
				  must be retained in compliance with the department's child care fund policy and
				  made available for state audit.
(k)
				  The county shall document that the expenditure of child care fund money
				  reported for state reimbursement for goods or services from a third party
				  complies with county policy with respect to contract and bidding
				  requirements.
(l) The county shall
				  document that all supplies and equipment for which state reimbursement is
				  received are identified as county property and controlled in compliance with
				  the inventory and control policies of the county.