Ohio Administrative Code › Title 5101:2 - Division of Social Services › Chapter 5101:2-47 - Title IV-E Foster Care Maintenance › Section 5101:2-47-26.2 - Cost report "Agreed Upon Procedures" engagement

Current through all regulations passed and filed through July 1, 2024
(A) Each Title IV-E
			 agency as defined by rule
			 5101:2-1-01
			 of the Administrative Code, private child placing agency (PCPA), private
			 noncustodial agency (PNA), residential care facility,
			  substance use disorder (SUD) residential
			 facility, as defined in rule
			 5101:2-1-01
			 of the Administrative Code
								or a qualified residential treatment program (QRTP) as
			 defined in rule
			 5101:2-9-42
			 of the Administrative Code that completes a cost report pursuant to rule
			 5101:2-47-26.1 of the Administrative Code shall follow the JFS 02911-I "
			 Instructions for Completing JFS 02911, Title IV-E Single Cost Report"
			  and shall have an annual
			 "Title IV-E Agreed Upon Procedures" engagement conducted for its cost
			 report.
(B) Each Title IV-E agency
			 that files a cost report will have an annual "Agreed Upon Procedures"
			 engagement conducted by the Ohio department of job and family services (ODJFS).
			 For timely performance of the "Title IV-E Agreed Upon Procedures" engagement,
			 the Title IV-E agency shall complete its cost report by September thirtieth of
			 each year.
(C) Each PCPA, PNA,
			 QRTP, residential care facility, or SUD
			 residential facility shall engage a certified public accountant (CPA) to
			 conduct the annual "Agreed Upon Procedures" engagement in accordance with the
			 JFS 02913 "Title IV-E Agreed Upon Procedures" (9/2014) engagement.
(D) The CPA who conducts the annual "Agreed
			 Upon Procedures" engagement for a PCPA, PNA, QRTP, residential care facility, or SUD residential
			 facility shall adhere to confidentiality requirements set forth in rule
			 5101:1-1-03
			 of the Administrative Code. Whenever names, addresses, or other identifying
			 information relating to children in care is used by any individual CPA or CPA
			 firm, they shall prevent the publication or disclosure of names, lists, or
			 other information concerning children.
(E) The CPA who conducts the annual "Title-E
			 Agreed Upon Procedures" engagement for a PCPA, PNA, QRTP, residential care facility, or SUD residential
			 facility shall make the working papers and suitable facilities available onsite
			 or submit copies of the "Title IV-E Agreed Upon Procedures" working papers to
			 ODJFS for review upon request.
(F)
			 Each PCPA, PNA, QRTP, residential care facility,
			 or SUD residential facility shall participate in any quality assurance review
			 conducted by ODJFS.
(1) The annual "Title
			 IV-E Agreed Upon Procedures":
(a) Shall be
			 conducted by auditors who, during the period of the auditor's professional
			 engagement and during the period covered by the cost report, do not have nor
			 are committed to acquire any direct or indirect financial interest in the
			 ownership, financing or operation of the PCPA, PNA, residential care facility,
			 or SUD residential facility and were not involved in the preparation of the
			 cost report.
(b) Work papers shall
			 be in accordance with generally accepted government auditing standards (GAGAS)
			 as in effect on the date of this rule. These standards can be obtained at
www.gao.gov/govaud/ybk01.htm
.
(c) Reporting shall be performed in
			 accordance with the attestation standards as prescribed by the "American
			 Institute of Certified Public Accountants" (AICPA) as in effect on the
			 effective date of this rule. These standards can be obtained at
https://www.aicpa.org/research/standards/auditattest/ssae.html
.