Ohio Administrative Code|Rule 5101:2-47-26.2 | Cost report "Agreed Upon Procedures" engagement.

                                                
(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.
(2) The CPA may request a
			 waiver of any requirements imposed by the "Title IV-E Agreed Upon
			 Procedures" specified on the JFS 02913 due to extenuating
			 circumstances.
(a) The waiver request shall be filed with the office of fiscal
				and monitoring services of ODJFS.
(b) The waiver request shall include information explaining the
				facts and circumstances giving rise to the need for a waiver and any other
				information which the CPA would like to have considered.
(c) Based upon the evidence presented by the CPA, it is the sole
				discretion of ODJFS to grant or deny the waiver.
(d) ODJFS' decision to grant or deny a waiver, in whole or
				in part, is on an individual basis and shall not be construed as a generic
				decision covering all agency "Title IV-E Agreed Upon Procedures"
				engagements.
(e) ODJFS' decision to grant or deny a waiver will be final
				and shall not be construed as creating any rights to a hearing under Chapter
				119. of the Revised Code.