New Jersey Administrative Code › Title 10 - HUMAN SERVICES › Chapter 90 - WORK FIRST NEW JERSEY PROGRAM › Subchapter 14 - FISCAL PROCEDURES FOR WFNJ SINGLE ADULTS AND COUPLES WITHOUT DEPENDENT CHILDREN (WFNJ/GA) › Section 10:90-14.3 - Public Assistance Trust Fund Accounts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The law
				provides that every payment made to a county/ municipality as State aid for
				WFNJ/GA, including all moneys received as a refund or in restitution of any
				year's assistance expenditures, shall be made payable to the chief financial
				officer (CFO) of the county agency or the treasurer (but not by name) of the
				municipality and deposited by him or her in the Public Assistance Trust Fund
				(PATF) Account. Municipalities that administer the WFNJ/GA program shall be
				required to maintain both a PATF I and a PATF II Account. Counties which
				administer the WFNJ/GA program will be required to maintain one PATF.
1. A municipality which has received State
				aid shall not close out its PATF Accounts at the end of that fiscal year.
				Municipalities shall maintain PATF accounts in order to qualify for State
				aid.
2. Procedures in
				non-transferability of funds are the following:
i. Under no circumstances shall payments made
				to a municipality as State aid for WFNJ/GA in the current or prior years be
				deposited or transferred to the municipal current account or used for any
				purpose other than public assistance grants exclusive of administrative costs.
				Transfers from PATF I to PATF II are not barred by this subsection. Transfer of
				surpluses arising from municipal appropriations in prior years is not barred by
				this paragraph.
ii. When the
				WFNJ/GA program has been transferred to the county, the PATF I balance, with
				the approval of DFD, may be transferred to the municipal current fund and the
				account closed, as long as the municipality does not owe any portion of the
				PATF I balance to the State.
3. State aid advances shall be deposited in
				the PATF II Account.
4. All
				payments received by a county/municipality or any other agency from or on
				behalf of current or former recipients shall be deposited in the "PATF
				Account," and entered on Statement of Refunds (Form WFNJ/ GA-12) and duly
				accounted for on a monthly basis.
i. Refunds
				and other receipts shall be separated and deposited as follow:
(1) Deposits to the PATF I Account shall
				include any municipal appropriation for non-WFNJ/GA eligible assistance,
				certain miscellaneous donations, and refunds of non-WFNJ/GA
				assistance.
(2) Deposits to the
				PATF II Account shall include State aid advances for expenditures eligible for
				100 percent State aid, refunds of all 100 percent reimbursed assistance (to
				include fraud recoveries, insurance recoveries, vendor repayments, and so
				forth) and Supplemental Security Income (SSI) Interim Assistance
				checks.
ii. Each
				county/municipal agency is required to prepare Form WFNJ/ GA-12. Refunds are
				separated according to items eligible and ineligible for State participation
				and completed in accordance with instructions provided on the reverse side of
				Form WFNJ/GA-12. SSI retroactive grant awards received from SSA and reported on
				Form WFNJ/GA-31 and State Aid payments do not get reported on Form WFNJ/GA-12.
				Form WFNJ/ GA-12 shall be distributed as follows:
(1) The originals are to be submitted to the
				agency's auditor at the time of annual audit.
(2) A copy is to be forwarded to DFD each
				quarter (even if there are no refunds) by the end of the following
				month.
(3) A copy is to be retained
				by the county/municipal agency.
(4)
				A copy is to be provided to the chief financial officer and/or treasurer of the
				county/municipality.
iii. State aid shall be adjusted for refunds
				of assistance eligible for State participation.