Ohio Administrative Code › Title 5139 - Department of Youth Services › Chapter 5139-36 - Community Corrections Facility › Section 5139-36-05 - Fiscal management and budgetary requirements

Current through all regulations passed and filed through July 1, 2024
(A) The CCF 
								will have a
			 fiscal system that accounts for all income and expenditures on an ongoing
			 basis.
(B) The CCF administrator
			 
								will
			 prepare a written, annual budget of anticipated expenditures for approval by
			 the governing jurisdiction.
(C) The
			 CCF 
								will have written policies and procedures adopted by
			 the governing authority including at a minimum: internal controls, petty cash,
			 bonding, signature control on checks, juvenile funds and employee expense
			 reimbursement.
(D) The CCF
			 
								will
			 implement a procedure that provides for the requisition and purchase of
			 supplies, equipment, inventory and control.
(E) The CCF 
								will provide
			 insurance coverage that includes, at a minimum, property and comprehensive,
			 general liability insurance.
(F)
			 When a CCF has a canteen available for use by residents, its fiscal operations
			 are strictly controlled by standard accounting procedures
(G) The CCF 
								will have a
			 written policy, procedure, and practice that prohibits financial transactions
			 between juveniles, juveniles and staff, or juveniles and volunteers.
(H) The CCF 
								will make reasonable efforts to
			 maintain at least a ninety per cent occupancy rate on monthly basis.
			 All referrals to the CCF that were denied will be
			 documented and provided to the bureau of community facilities. Upon
			 receipt of the quarterly request from the CCF, the  department of youth services will review
			 population with the CCF director. If the grantee falls below the allowable rate
			 of occupancy for failing to accept referrals who meet the CCF admission
			 criteria then the department may immediately take appropriate action, including
			 but not limited to, the placement of youth under DYS custody and or budget
			 modifications to adjust for unfilled beds.
(I) The following are all budgetary
			 requirements of which the county(s) must be aware to correctly complete
			 required budgetary reports:
(1) Financial
			 reports. The financial reports required by this chapter are designed to enable
			 the department to monitor the various schedules of the approved
			 grant.
(2) Grant budgets. The grant
			 budgets 
									will be annual, based on the state fiscal year. The
			 grant budgets 
									will include budget schedules and narratives. The
			 facility 
									will follow the chart of accounts provided by the
			 department in establishing a budget for projected expenditures of funds. All
			 obligations must be incurred within the grant period and liquidated by
			 September thirtieth of the following fiscal year. Only exceptions are
			 unemployment and workers compensation, which will be recognized as an expense
			 in the year that they are paid.
(3)
			 Non supplanting rule. Funds provided to a county facility
			 
									will
			 not be used to supplant county expenditures.
(4) Transfer of funds. Expenditures may not
			 exceed an approved grant schedule by more than ten per cent. If expenditures
			 exceed or are projected to exceed the approved budget amount by ten per cent, a
			 budget revision 
									will be submitted prior to the transfer with
			 attached schedules and narrative explaining the need for the transfer between
			 schedules. Such transfer may be made only with a prior approved budget
			 revision.
(5) Equipment purchases.
			 Equipment purchases are limited to the items approved in the budget plan and
			 can be used for the grant. A budget revision 
									will be
			 submitted and approved by the department prior to any additional equipment
			 purchase or charge in original approved equipment request. Equipment purchased
			 will remain the property of the department for a period of five years from the
			 date of acquisition. After the five-year period, the equipment items purchased
			 will become the property of the county and facility. Use of grant equipment by
			 other programs must be approved in advance by the department. Minor equipment,
			 as defined by the grant agreement, 
									will be listed in the 2100 line under supplies
			 and materials.
(6) Total
			 expenditures submitted to the department 
									will not exceed
			 the grant for the fiscal year. Emergency and supplemental requests will be
			 evaluated based on the nature of the emergency and availability of state
			 funds.
(7) Commingling of funds.
			 Grant funds from the department 
									will be maintained separately and able to be
			 audited independently.
(8) Other
			 funding sources. All other funds (i.e., donation, grants, NSLA, etc.) received
			 from any other sources will be reported on the grant budget and quarterly
			 requests and recognized in the fiscal year received. Other funding receipts
			 
									will be
			 identified by line item to reduce expenditures or expanded program services.
			 The facility 
									will work with the department to develop any possible
			 other funding sources which would expand the funding base of the facility.
			 Funds from other funding sources which are not used to expand existing services
			 (i.e., reimbursement from food sold to staff and visitors, reimbursements,
			 refunds, rebates, etc.) will be reported as a reduction in expenditures.
			 Revenue from sources other than grant funds (i.e., donations, grants, NSLA,
			 etc.) will not be deposited or commingled with grant funds.
(9) Medical. Expenses incurred for the
			 examination and appropriate regular medical care and treatment of youth
			 residing in the facility 
									will be considered routine. Expenses incurred in
			 the event of hospitalization, or other extraordinary type of medical treatment,
			 
									will be
			 considered major medical. If expenses for major medical exceed the approved
			 medical amount the facility may request supplemental funds pursuant to
			 paragraph (I)(6) of this rule.
(10)
			 Accrued vacation, sick, personal and compensatory time. All leave
			 
									will be
			 accrued in accordance with the county/district policy. The department will
			 recognize this expense when paid. This expense category is classified as an
			 accrued liability. Transfer of surplus funds from this line item will be
			 restricted to the excess of the established liability. The department will only
			 allow this liability for leave time earned by the employee while employed at
			 the facility.
(11) The facility
			 
									will
			 have an approved system to track meal reimbursements.
(12) The financial report and request for
			 funds system is based on a quarterly cash advance, with a quarterly and
			 year-to-date report of expenditures, by schedule, with a report of cash balance
			 on hand at the end of the reporting period. The required financial report shall
			 be submitted according to the annual schedule prepared by the department. If
			 the facility fails to submit the required reports, the department shall
			 withhold any future payments until such reports are submitted.
(13) Closing report. The facility
			 
									will
			 submit a final report of grant budget expenditures to the department by October
			 fifteenth each year closing the grant for the fiscal year. All funds reported
			 on the closing report 
									will be encumbered by June thirtieth of the grant
			 year. All expenditures 
									will be closed by September thirtieth of the
			 grant year.
(14) Carryover funds.
			 Unspent funds are to be kept in the county's grant account. These funds will be
			 deducted from the facility's grant request in the third quarter of the next
			 fiscal year. The department and facility 
									will adjust the
			 current year's allocation by the amount of carryover from the previous
			 year.
(15) CCF
			 
									will
			 request funds quarterly.