Ohio Administrative Code › Title 5122 - Department of Mental Health and Addiction Services › Chapter 5122-9 - Management of Funds › Section 5122-9-10 - Management and control of internal funds

Current through all regulations passed and filed through July 1, 2024
(A) The purpose of this rule
			 is to
			 establish policy for management and control of the internal funds at each Ohio
			 department of mental health and addiction services regional psychiatric
			 hospital (RPH) business office, to establish books and accounts for each fund
			 in a standardized and uniform manner, and to install a system of internal
			 controls to ensure the safe guarding of assets.
(B) The provisions of this rule
			 are
			 applicable to all RPHs. Further, the provisions of this rule
			  apply to all internal funds now on
			 hand or which may be established in the future at the RPH. Should any conflict
			 arise between the provisions of this rule and the provisions of rules
			 5122-2-03,
			 5122-1-28,
			 and
			 5122-1-29
			 of the Administrative Code, the provisions of the latter rules
			 will
			 apply.
(C) The following
			 definitions  apply to this rule in
			 addition to or in place of those appearing in rule
			 5122-1-01 of the
			 Administrative Code:
(1) "Cash journal" means
			 a printed form (DMH-FIS-053), usually bound in a post binder, suitable for
			 maintaining a daily record of money received and spent, and a stated balance of
			 assets. The use of any other form, paper or electronic,
									is to be approved by the office of fiscal
			 administration and support.
(2)
			 "Patients' funds account" means
			 
									the
			 internal fund established under the authority of section
			 5119.56
			 of the Revised Code for the purpose of receiving
									and holding in
			 trust
			 those monies in the possession of patients on admission to a regional
			 psychiatric hospital or received for them during the course of their residence
			 at a RPH that may be disbursed for their benefit.
			 There are specific earmarked portions within this fund called patients' funds
			 account, patients' representative payee account, commissary fund, and savings
			 fund.
(3) "Commissary cash journal"
			 means a printed form, usually bound in a post-binder, used for maintaining a
			 daily record of money received and spent, the balance of assets, and special
			 columns in which to detail the exact nature of receipts and disbursements,
			 as well as
			 the retail value of merchandise bought for resale.
(4) "Internal funds" means those funds that
			 are maintained and controlled by the managing officers at the hospital. Such
			 funds may include, but are not limited to, the
			 following:
(a) Patients' funds accountpursuant to
			 section
										5119.56
			 of the Revised Code;
(b) Commissary
			 fundpursuant
			 to rule
			 5122-1-29
			 of the Administrative Code;
(c)
			 General revenue fund, perpursuant to Chapter 131.
			 of the Revised Code;
(d) Industrial
			 and entertainment fundpursuant to
			 rule 5122-1-28 of the Administrative Code;
(e) Petty cash fundpursuant to
			 division (A)(6) of section
			 126.21
			 of the Revised Code; and
(f) Any
			 other fund that may be established.
(5) "Pre-numbered receipts" means a multiple
			 part form used for recording a sum of money from an organization or individual
			 for credit to a specific account to which the money will be deposited. The
			 forms are
			 to be sequentially prenumbered, and will have
			 captions to describe from where the money came, the amount received in both
			 alphabetic and numerical form, and the signature of an employee of the hospital
			 who has been authorized by the managing officer to receive and deposit
			 funds.
(6) "Rotary change fund"
			 means a fixed sum of cash for the purpose of making small disbursements from
			 any of the internal funds where cash is appropriate or required, and for
			 tendering change to patrons in the conduct of the commissary sales activity. A
			 change fund drawer or cash box is to contain the total of the fixed amount at all
			 times, such total to be comprised of cash, paid invoices, or any combination of
			 the two. The cash journal will be posted only when checks are drawn to
			 replenish the change fund. All change funds or modifications
			 are to
			 have the prior approval of the chief of fiscal administration.
(7) "Subsidiary ledger" means a special
			 section of a cash journal by which to account for a portion of an internal fund
			 that has been designated for a specific purpose, the balance of which
			 is to be
			 included in the total assets of the fund.
(8) "Voucher" means a printed form used for
			 each internal fund to identify the purpose and amount of a disbursement and
			 provide an authorization for payment by the managing officer or
			 the managing
			 officer's designee. It is to be supported by an invoice or invoices and other
			 related documents, such as patient roster, receiving reports, freight bill,
			 etc., to assure accuracy, completeness, and validity.