Ohio Administrative Code › Title 5139 - Department of Youth Services › Chapter 5139-67 - Grant Funding for Youth Services and Facilities › Section 5139-67-05 - Fiscal restrictions and requirements

Current through all regulations passed and filed through July 1, 2024
(A) All expenditures must be directly related
			 to approved programs and must be in accordance with the approved funding
			 application;
(B) All obligations
			 must be incurred within the grant period and liquidated by September thirtieth
			 of the following state fiscal year, only excepting unemployment and worker's
			 compensation expenses, which are recognized in the year that they are
			 paid;
(C) If any cash balance
			 remains at the end of the fiscal year, it shall be carried over into the next
			 fiscal year within the felony delinquent care and custody fund and shall not be
			 reverted to the county's general fund;
(D) All purchases are subject to county
			 purchasing policies and procedures, except that purchases of direct service for
			 youth do not have to be competitively bid pursuant to section
			 121.37 of the Revised Code. If
			 no county purchasing procedures exist, state purchasing procedures shall be
			 followed;
(E) Cost of equipment,
			 property, services or any other budgeted items must be at fair market value, or
			 that which would be paid by a prudent buyer in a given community. Prudence is
			 based on comparison shopping or selection. Payment rates should conform closely
			 to the going rate in the community for a given service;
(F) Should a county employee be employed and
			 paid by the subsidy grant in addition to his/her full time job, the work must
			 be performed on the employee's own time outside his/her full time job and
			 compensation must be reasonable and consistent with fair market value. Hours
			 worked for both jobs must be clearly documented;
(G) Any overtime premiums paid to court
			 employees must be prorated among the various activities of the employee and not
			 charged exclusively to grant funds unless the employee works full time on the
			 grant. Overtime rates can be paid only if, and in proportion to the time, the
			 employee worked on the grant during the relevant time period;
(H) Funds provided shall be in addition to,
			 and shall not be used to supplant, existing county funding or any usual annual
			 increase in county funding of the juvenile court or any program or service for
			 delinquent children, unruly children, juvenile traffic offenders or
			 non-adjudicated youth funded by the county;
(I) The department shall suspend funding to a
			 subsidy grant funded program if it finds failure to comply with the
			 administrative rules promulgated by the department;
(J) Administrative costs are limited to those
			 essential to the management of the grant and should be reflected in the
			 "grant
			 administration
								narrative"
								. Indirect costs are unallowable within the grant;
(K) All costs incurred in fund-raising
			 activities are unallowable within the grant;
(L) All costs for awards and social functions
			 for staff are unallowable within the grant;
(M) Contributions and donations are
			 unallowable within the grant;
(N)
			 All costs related to licensing, professional fees, or dues for personnel,
			 unless required by the job, are unallowable within the grant;
(O) College tuition reimbursement for
			 employees is unallowable within the grant;
(P) All costs for staff amusement, social
			 activities, and incidental costs relating thereto, such as meals, beverages,
			 lodging, rentals, transportation and gratuities are unallowable within the
			 grant;
(Q) Reimbursement for travel
			 expenses for training and the costs of training are limited to that related to
			 court services to youth. Records for travel and training expenses which clearly
			 identify the trainees, locations of travel, and breakdown of expenses shall be
			 maintained;
(R) Capital
			 construction projects are not allowable except as noted under section
			 5139.34 of the Revised
			 Code;
(S) Checking accounts are a
			 non-allowable expense with grant funds in accordance with state auditor
			 sections 307.55 and
			 319.16 of the Revised
			 Code;
(T) If a court receives a
			 reimbursement from an outside entity for an expense for which costs were
			 shared, the reimbursed funds shall be deposited in to the felony delinquent
			 care and custody fund with a clear audit trail denoting the original
			 expense;
(U) Expenditures shall not
			 exceed an approved program or an approved line item by twenty per cent or five
			 thousand dollars, whichever is less. A funding application amendment must be
			 submitted for the department's prior approval for any expenses which would
			 exceed these limits or if the expenditure would alter the nature of the
			 program;
(V) Up to one thousand
			 dollars may be moved between or within programs into existing line items of
			 programs in a funding application. In such cases, the juvenile court will
			 submit amended budget forms to the department. Transfers of more than one
			 thousand dollars require that a funding application amendment be submitted to
			 the department for approval prior to the transfer;
(W) At the time of separation from
			 employment, the department will only recognize accrued vacation/sick leave
			 expense liability in proportion to the percentage of the employment period
			 during which the employee was employed in programs funded by the subsidy grant
			 and paid from grant funds, pursuant to statutory and county policy
			 limits;
(X) In the event that a
			 county's application is not approved by July first of the fiscal year, then the
			 county is still approved for allowable expenses and programs that were approved
			 in the previous fiscal year; however, no new programs and expenditures are
			 allowable until the application for the new fiscal year has been
			 approved.
Effective: 10/16/2017
Five Year
				Review (FYR) Dates: 7/31/2017 and
				10/06/2022
Promulgated
				Under: 119.03
Statutory
				Authority: 5139.04(D)
Rule Amplifies:
				5139.34,
				5139.36,
				5139.41,
				5139.43,
				5139.44
Prior
				Effective Dates: 8/1/97, 10/25/02, 2/17/06, 10/20/07, 6/26/08,
				6/29/09