Bureau of County Finance and Technical Assistance ~ Tools
| The Tools page provides you with valuable links, templates, and instructional documents designed to assist you in managing your agencies finances. | |||||||||||||||||||||||||||||
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| | Allocations Summaries | Regional Quarterly Meeting | Leases | Cash On Hand | RMS | Forms | | FTE Reporting | QuIC+ / ACRs+ Tasks | Monitoring | Procurement | Cost Allocation | ICAA | Links | | Webinar Training | | |||||||||||||||||||||||||||||
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| Allocations Summaries: | SFY 2011 PA Allocation Summary CSEA Allocation Summary PCSA Allocation Summary SFY 2012 PA Allocation Summary CSEA Allocation Summary PCSA Allocation SummaryNOTE: GLA Budgets may not reflect amounts listed due to BCFTA allocation process. | ||||||||||||||||||||||||||||
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| Regional Quarterly Meeting: | July - September 2011 Jul-Sept 2011 Presentation Condensing Quarterly Close Handout JFS 01992 Important Points Guidelines for Charging Costs webRMS Checklist webRMS Reports webRMS RR401 Report Example webRMS Troubleshooting Checklist Jul-Sept Quarterly Meeting Q&A October - December 2011 PCSAO Child Welfare Funding Presentation SSRMS Reconcilation Process Flow Chart 4281 Worksheet 4281 Count/ERD Spreadsheet Example SSRMS Reconciliation Spreadsheet - Combined Agency Maximum IV-B Caseworker Visits & Admin Calculation Example Maximum Title XX-TANF Transfer Calculation Example Certification of Funds - Combined Agency PA 1.C Report Example - Combined Agency PA 1.D Report Example - Combined Agency PCSA 1.D Report Example - Combined Agency PA Over/Under Report Example - Combined Agency SSRMS Reconciliation Spreadsheet - Stand Alone Agency PCSA 1.D Report Example - Stand Alone Agency Child Welfare RMS codes Post Allocation Adjustment Account Codes Oct-Dec Quarterly Meeting Q&A | ||||||||||||||||||||||||||||
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| Webinar Training: | January 2012 Federal Schedule Webinar Training AOS Presentation AOS SFAE spreadsheet Federal Schedule Presentation Tools CSEA PA PCSA Preparation Tips for Federal Schedules Webinar Training Right-click the link and select Save-Target As... to download the recorded session. DO NOT STREAM THIS SESSION. September 2011 BCFTA Webinar Presentation JFS 02750 CSEA Quarterly Financial Statement Instructions JFS 02820 PCSA Quarterly Financial Statement Instructions JFS 02827 PA Quarterly Financial Statement Instructions JFS 01992 WIA Quarterly Financial Statement Instructions Examples of Quarterly Financial Statements Examples of Negative Draw VAR Webinar Q&A | ||||||||||||||||||||||||||||
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| FTE Reporting: | Resources & Tools FTE Calculation Example FTE Manual Section - Maximus JFS 4290 Example | ||||||||||||||||||||||||||||
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| QuIC+ / ACRs+ Tasks: | Resources & Tools Draw Processing Dates, Times and Deadlines Deltas in QuIC+ QuIC+ / CFIS Mappings Post Allocated Adjustments PAA Desk Guide | ||||||||||||||||||||||||||||
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| Leases: | There are operating leases and capital leases and each is handled differently. In an operating lease, the lessor (or owner) transfers only the right to use the property to the lessee and at the end of the lease period, the lessee returns the property to the lessor. Since the lessee does not assume the risk of ownership, lease expense is treated as an operating expense on the income statement and does not affect the balance sheet. In a capital lease, the lessee assumes some of the risks of ownership and enjoys some of the benefits. Consequently, a signed capital lease is recognized both as an asset and as a liability (for the lease payments) on the balance sheet. The organization gets to claim depreciation each year on the asset and also deducts the interest expense component of the lease payment each year. In general, capital leases recognize expenses sooner than equivalent operating leases. Resources & Tools Operating vs Capital Lease Presentation Lease Examples Worksheet Lease Examples Questionnaire Lease Examples Answers Capital Lease Worksheet Asset Disposition Worksheet Full Depreciation Worksheet County Monitoring Advisory Bulletin 2008-01 | ||||||||||||||||||||||||||||
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| Cash On Hand: | Tips for Cash On Hand Monitoring Enter RMS information into QuIC+ throughout the quarter At the end of the sampling period, process RMS information as soon as possible to allow maximum amount of time for analysis prior to the quarter’s end Enter draws into QuIC+ weekly for most up-to-date Over/Under Once the RMS quarter ends, you will have 2 – 3 draws available to balance draws to expenditures Plan for the cash you may or may not receive due to the Quarter Reconciliation process Evaluate your billing process to ensure invoices are paid closest to the time funds are drawn Identify local funds used to cover allowable expenditures Be aware of manual rolls resulting from the SSRMS Certification of Funds and its impact on your allocations (amount certified spread evenly by month over the quarter) Utilize your cash on hand template to perform “what if” scenarios Resources & Tools Cash On Hand Monitoring Presentation | ||||||||||||||||||||||||||||
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| RMS: |
Resources & Tools webRMS CODES | ||||||||||||||||||||||||||||
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| Monitoring: | Resources & Tools Monitoring Reviews - ORAA Subrecipient Monitoring Presentation Subrecipient / Vendor Checklist Subrecipient / Vendor Example Monitoring Checklist Risk Assessment Tool | ||||||||||||||||||||||||||||
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| Procurement: | Resources & Tools Procurement Presentation Procurement Rule Procurement Requirements Matrix State Term Contracts vs. State Term Schedules HMG Contracts | ||||||||||||||||||||||||||||
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| Cost Allocation: | ODJFS's cost allocation plan (CAP) provides necessary information and supporting documentation required by the U.S. Department of Health and Human Services (HHS), Division of Cost Allocation, to assess the department's operations. A primary purpose of the plan is to document the administrative functions provided by each operational unit and the accounts to which administrative costs are charged. The Cost Allocation Plan is maintained by the Bureau of Cost and Cash Management (BCCM); links to the recent CAP's can be found below as well as on the ODJFS Innerweb. Please reference Section V for the County Cost Allocation Plan.
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| ICAA: | The Ohio Department of Job and Family Services developed a process to allow for specific allocated funds to be exchanged between counties. The process is detailed in rule 5101:9-6-82 of the Administrative Code. Counties interested in participating in the exchange process will utilize JFS 02718 - Notification of Intent to Participate in Inter-county Adjustment of Allocated Funds and JFS 02719 - Inter-county Agreement and Certification Release and Acceptance of Funds. Requests from the county to participate in the adjustment of funds shall be mailed, e-mailed, or submitted via facsimile to the Bureau of County Finance and Technical Assistance (BCFTA). Proposed transactions and final agreements will be entered into by the counties involved; ODJFS will not be a party to or participate in the county agreement process. However, the amount of any allocation available for exchange of allocations between counties may be limited by ODJFS. When funding level reductions or increases occur during the fiscal year, allocation dollar amount changes will be made proportionate to the certified allocation dollar amounts that ODJFS has on record as of the effective date for the announced funding level change. Pending adjustments will not be a factor in the calculation. JFS 02718 - SFY10 Requests for Fund Adjustments & Availability of Funds as of 06/14/10 JFS 02719 - SFY10 Approved Agreements as of 06/14/10 | ||||||||||||||||||||||||||||
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| Links: | Auditing and Monitoring Federal Financial Assistance OMB Circular A-133 - Audits of States, Local Governments, and Non-Profit Organizations OMB Circular A-102 - Grants and Cooperative Agreements with State and Local Governments 45 CFR Part 92 – Uniform Administrative Requirements for Grants and Cooperative Agreements to State, Local, and Tribal Governments (HHS) 29 CFR Part 97 - Uniform Administrative Requirements for Grants and Cooperative Agreements to State, Local, and Tribal Governments (DOL) OMB Circular 2CFR 225 (Formerly OMB Circular a-87) - Cost Principles for State, Local, and Indian Tribal Governments 87 Implementation Guide OMB Circular A-122 - Cost Principles for Non-Profit Organizations OMB Circular A-21 - Cost Principles for Educational Institutions United States Department of Agriculture “Common Rule” for State and Local Governments 7 CFR 3016 - Uniform Administrative Requirements for Grants and Cooperative Agreements to State, Local, and Tribal Governments (AG)United States Department of Health and Human Services “Common Rule” for Nonprofit Organizations 45 CFR Part 74 - Uniform Administrative Requirements for Awards and Subawards to Institutions of Higher Education, Hospitals, Other Nonprofit Organizations, and Commercial Organizations (HHS)United States Department of Labor “Common Rule” for Nonprofit Organizations 29 CFR Part 95 - Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations, and With Commercial Organizations, Foreign Governments, Organizations Under the Jurisdiction of Foreign Governments, and International Organizations (DOL)United States Department of Health and Human Services (HHS) Cost Allocation Information HHS/PSC Division of Cost Allocation Home PageGovernment Accounting Resources State of Ohio Financial Reporting and Accounting Policies for Capital Assets GASB Publication FASB Financial Accounting Auditor of State US Government Accountability Office – Yellow BookMiscellaneous Links STAR Ohio Fiscal Administrative Procedures Manual (FAPM) Internal Policy and Procedure Manual (IPP) Ohio County Job and Family Services Agencies | ||||||||||||||||||||||||||||