Ohio Administrative Code|Rule 5101:9-7-02.1 | Child support enforcement agency (CSEA) quarterly reconciliation.

                                                
The following accounting procedures are necessary
		for state and local accountability in the reconciliation of federal and state
		funds.
(A) Quarter-end reporting.
(1) The CSEA is
			 accountable for the child support fund as reconciled each quarter and shall
			 review reports and make adjustments and/or corrections prior to the final
			 approval and submission of financial data to the Ohio administrative knowledge
			 system (OAKS) for the closing quarter. The CSEA has access to system reporting
			 throughout the quarter in order to make ongoing
			 adjustments/corrections.
(2) The CSEA will have
			 access to reports based on financial data submitted in the county finance
			 information system (CFIS) in accordance with rule 5101:9-7-29 of the
			 Administrative Code.
(a) Each quarter's over/under report is cumulative over the
				lifetime of the funding source.
(b) The CSEA is given five business days after the eighteenth day
				of the month following the last month of the quarter to review the reports for
				accuracy.
(3) No later than five
			 business days after the eighteenth day of the month following the last month of
			 the quarter, the CSEA shall submit any final adjustments and/or revisions to
			 OAKS.
(a) Once the five-day review period is complete, the Ohio
				department of job and family services (ODJFS) suspends reporting access to CFIS
				for the closing quarter in order to begin the quarter reconciliation
				process.
(b) The CSEA shall make any allowable changes that arise after
				the five-day review period to open grants in the current quarter.
(B) The CSEA can complete adjusting draws in CFIS prior to
		  the end of the five-day review period.
(C) Quarter reconciliation.
(1) ODJFS notifies the
			 CSEA when the quarter reconciliation process is completed. The CSEA shall
			 review the reports for accuracy and immediately notify ODJFS of any
			 discrepancies.
(2) State funded allocations and
			 federally funded subgrants are reconciled at the end of their period of
			 availability. The period of availability includes the funding period and the
			 liquidation period.
(3) ODJFS may make adjustments as
			 necessary to fully reconcile federal grants and/or state allocations that are
			 being closed.
(a) If reported expenditures and adjustments in all funding
				sources exceeds cash drawn in all funding sources being closed, ODJFS may issue
				additional funds on closed grants.
(b) If the total of reported expenditures and adjustments in all
				funding sources being closed is less than cash drawn in all funding sources
				being closed, ODJFS may adjust draws in open available grants.
(D) The CSEA shall retain financial, programmatic,
		  statistical, recipient records, and supporting documents in accordance with the
		  records retention requirements outlined in rule 5101:9-9-21 of the
		  Administrative Code. This documentation may be subject to inspection,
		  monitoring, and audit by ODJFS and the Ohio auditor of state.