Ohio Administrative Code › Title 5122:1 - Fiscal Administration › Chapter 5122:1-3 - Financial Requirements for Boards › Section 5122:1-3-01 - Financial requirements for boards

Current through all regulations passed and filed through July 1, 2024
(A)
			 Purpose. This rule establishes application, eligibility, allocation methods,
			 accounting standards, auditing standards, and financial reporting requirements
			 for the disbursement of funds to boards.
(B) Application. The provisions of this rule
			 shall apply to all boards receiving funds from the department for community
			 mental health and addiction services as listed in section  340.09  of the Revised
			 Code or receiving funds for federally-funded programs that are processed
			 through the department of mental health and addiction services to
			 boards.
(C) Definitions.
(1) "Board" means any board authorized
			 pursuant to Chapter 340. of the Revised Code, such as a board of alcohol, drug
			 addiction, and mental health services; an alcohol and drug addiction services
			 board; or a community mental health board.
(2) "Provider" means a public or private
			 community addiction services provider or community mental health services
			 provider with which a board enters into a contract pursuant to section  340.03 
			 of the Revised code, for the provision of mental health and addiction services
			 or facilities paid with funds which originated or passed-thru the
			 department.
(3) "Department" means
			 the Ohio department of mental health and addiction services as established by
			 section  121.02  of the Revised Code.
(4) "Director" means the chief executive of
			 the department as established by section  121.02  of the Revised Code.
(5) "Eligible operating expenses" means
			 expenditures pursuant to a budget submitted in accordance with section  340.08 
			 of the Revised code and approved by the department on accordance with section
			  5119.22  of the Revised Code and shall include salaries and fringes for
			 qualified personnel; operation, maintenance, and service costs; per diem and
			 travel expenses incurred in the performance of official duties; and other
			 expenditures specifically authorized and approved by the director or the
			 director's designee. Reimbursement may also be made for expenditures for
			 services provided by contract with public or private providers.
(6) "Estimated Receipts and Expenditures,
			 Form MHA-FIS-040-B" means an annual financial report of estimated receipts and
			 disbursements, which sets forth estimated financial reporting data for all
			 funds received and expended resulting from appropriation of funds from the
			 current appropriations bill as well as board administered funds.
(7) "Fiscal year" means the yearly accounting
			 period designated by the year in which it ends. The state fiscal year begins on
			 July one and ends on June thirtieth.
(8) "Report of Actual Receipts and
			 Expenditures, Form MHA-FIS-040-A" means an annual financial report of actual
			 receipts and disbursements, which sets forth actual financial reporting data
			 for all funds received and expended resulting from appropriation of funds from
			 the current appropriations bill as well as board administered funds.