DSS FISCAL MANUAL SECTION V - RECONCILING COUNTY’S GENERAL LEDGER TO DSS-1571 REIMBURSEMENT REPORT

SECTION V - RECONCILING COUNTY’S GENERAL LEDGER TO DSS-1571 REIMBURSEMENT REPORT

December 31, 2011

Section V-A Methods of Reconciling Records

l. The purpose of this section is to provide counties with suggested way to reconcile all records periodically, so any differences may be easily traced and identified. This process is commonly referred to as providing "an audit trail". Two methods will be discussed:

a. When the DSS-1571 report is prepared from the County General Ledgers. In this case expenditures are often valid expenditures for a DSS operation, but unallowable in part or in total for Federal/State reimbursement, i.e., l00% county-supported cost.

b. When the DSS-1571 report is prepared from a set of accounting records separate from the County General Ledgers. In this case the county DSS may not be aware of the manual adjustments made by the County Finance Office, for distribution of indirect cost, county allocable costs or the timeliness for paying obligations at the Finance Office.

2. The forms provided below are guides to be use by either county DSS or Finance Office employee (not required). The primary purposes of these forms are to identify and document the differences in costs between county records and DSS records. If performed monthly all adjustments, reclassifications, etc. can be identified. Therefore when audits or other inquiry arise the county’s DSS will be able to support all expenditures. Also the county could maximize Federal and State reimbursements of allowable costs without risking a monetary disallowance due to future audits. For reporting purposes, the forms are separated into two functions:

a. Staff costs (salary and fringe benefits), and

b. All other administrative costs.

The purpose of this process is to identify differences between the County General Ledger totals and the amount of allowable costs reported in the DSS-157l report.

l. At the close of the monthly reporting cycle the employee should begin with the applicable account balances from the County General Ledger.

2. From each account deduct all costs that appeared on the general ledger but are not reimbursed by Federal and State funds in Social Services' programs. Examples are:

a. Salaries and fringe benefits of employees paid from other Federal and State funds, such as CBA, etc.

b. Administrative expenditures in excess of allowable and/or approved limitations, such as travel paid over current state maximums, or cost of space exceeding the annual approved amount.

3. To each account add all costs that did not appear on the general ledger but are allowable for Federal and State reimbursement. Examples of these would be:

a. Adjunctive personnel cost such as workmen's compensation.

b. Non-cash administrative expenses to include building depreciation, indirect costs, etc.

4. Consider any prior month adjustments made by the county Finance Office or county DSS which may either have already been reported or omitted due to lateness in reporting.

5. After identifying these additions, deletions and adjustments, the balances should be the amount reported for reimbursement to the State Division by the administrative expenditure report DSS-l57l.

When two different sets (from the county finance office set) of accounting records are needed by the county DSS it is important for the records to agree and an audit trail be established for documentation purposes. One reason for two sets of records may be the deadline for submitting the DSS-l57l, versus the early closing date a county uses to end its monthly operations. In this case, it is likely reconciliation will be done during the subsequent month.

l. The employee should begin with the applicable account balances from the county DSS records at the close of the accounting cycle. In preparing the DSS-l57l the employee may have already added or deducted certain costs which were or were not allowable for Federal and/or State purposes.

2. Considering these additions and deletions is the basis for arriving at costs subject to the DSS-l57l report.

3. On the worksheet the employee should reflect the end-of-month balances from the County General Ledger. Make sure separate accounts in the county records are summarized to arrive at a DSS-l57l account total.

4. The employee should determine the differences, if any, between the DSS-l57l reported costs and the County General Ledger costs.

5. If differences exist on the worksheet the employee should examine account differences by reviewing items posted to accounts at both levels and if necessary discuss the differences with personnel in the County Finance Office. Any differences found should be documented on the worksheet with an explanation. Differences identified may be determined to be allowable costs which can be reported the following month.

Schedule A-1


_______________________________ COUNTY DEPARTMENT OF SOCIAL SERVICES RECONCILIATION OF COUNTY'S GENERAL LEDGERS TO DSS-1571 Month _______________________________ Year _____________
		Fringe Benefits
	Salaries Acct #	FICA Acct #	Retirement Acct #	Hospitalization Acct #	Other Acct #
TOTAL PER PAYROLL JOURNAL/LEDGER	$	$	$	$	$

DEDUCT: Staff Costs on Ledger not Reimbursable on DSS-1571





ADD: Staff Costs not on Ledger but Reimbursable on DSS-1571





ADJUSTMENT FROM PRIOR MONTHS




TOTAL STAFF COSTS REPORTED PER DSS-1571, PART I	$	$	$	$	$

Schedule A-2

_______________________________ COUNTY DEPARTMENT OF SOCIAL SERVICES

RECONCILIATION OF COUNTY'S GENERAL LEDGERS TO DSS-1571

Month _______________________________ Year _____________

Expenditures

Other

Professional Fees:

Occupancy Building

Acct #

Training

Acct #

Prof. Fees

Acct #

Bd. Members

Acct #

Travel

Acct #

Transpor-tation

Acct #

Supplies

Acct #

Equipment Outlay

Acct #

Indirect Cost

Acct #

Telephone Costs

Acct #

TOTAL PER LEDGER - COUNTY

DEDUCT:

Expenditures on ledger not Reimbursable per DSS-1571

ADD:

Expenditures not on Ledger but Reimbursable per DSS-1571

ADJUSTMENTS FROM PRIOR MONTHS

TOTAL EXPENDITURES REPORTED PER

DSS-1571, PART II

Schedule B-1


_______________________________ COUNTY DEPARTMENT OF SOCIAL SERVICES RECONCILIATION OF DSS-1571 TO COUNTY'S GENERAL LEDGERS Month _______________________________ Year _____________
			Fringe Benefits
	Salaries Acct #	FICA Acct #		Retirement Acct #	Hospitalization Acct #	Other Acct #
TOTAL PER DSS RECORDS	$	$		$	$	$

ADD/(DEDUCT): Allowable/Unallowable Salary Costs in Addition to DSS Records





Basis for DSS-1571

Total Salary Costs per Payroll/Journal Ledger




Difference	$	$		$	$	$

EXPLANATION OF DIFFERENCE

Schedule B-2

_______________________________ COUNTY DEPARTMENT OF SOCIAL SERVICES

RECONCILIATION OF COUNTY'S GENERAL LEDGERS TO DSS-1571

Month _______________________________ Year _____________

Expenditures

Other

Professional Fees:

Occupancy Building

Acct #

Training

Acct #

Prof. Fees

Acct #

Bd. Members

Acct #

Travel

Acct #

Transpor-tation

Acct #

Supplies

Acct #

Equipment Outlay

Acct #

Indirect Cost

Acct #

Telephone Costs

Acct #

TOTAL PER DSS RECORDS

ADD/(DEDUCT):

Allowable/ Unallowable Costs in Addition to DSS Records

BASIS FOR DSS-1571

TOTAL EXPENDITURES REPORTED PER

COUNTY GENERAL LEDGERS

DIFFERENCE:

EXPLANATION OF DIFFERENCE

The codes listed below have been coordinated with the N. C. Local Government Commission for the purpose of establishing uniformity in the structuring of accounts.

REVENUE CODE	DEPARTMENT	EXPENDITURE CODE
3500	Human Services	5000
3510	Health	5100
3511	General	5110
3512	Epidemiology	5120
3515	Adult health service programs	5150
3516	Maternal and child care programs	5160
3518	Environmental health	5180
3519	Other	5190
3520	Mental health	5200
3521	Administration	5210
3522	Adult mental health	5220
3523	Child mental health	5230
3524	Mental retardation	5240
3526	Alcohol and drug abuse	5260
3528	Interdisability programs	5280
3530	Social Services	5300
3531	Administration	5310
3532	Social services block grants	5320
3533	State in-home services	5330
3534	Permanency planning	5340
3535	Special adult day care	5350
3537	Other services	5370
3538	Public assistance administrative	5380
3540	Social services (continued)	5400
3542	State-county special assistance	5420
3543	State foster care benefits program	5430
3544	Foster care program - Title IV-E	5440
3545	Medical assistance program	5450
3546	Special assistance for the blind	5460
3547	Adoption assistance program	5470
3548	Crisis intervention program	5480
3549	Energy Neighbor program	5490

REVENUE CODES	FUNCTIONAL AREA	EXPENDITURE CODES
3550	Social services (continued)	5500
3551	State aid to counties	5510
3552	State public assistance equalization program	5520
3553	Juvenile code	5530
3554	Long-term care screening	5540
3555	Title III grants	5550
3558	County programs	5580
3560	County home charges	5600
3570	Hospitals	5700
3580	Other human services	5800
3581	Legal aid	5810
3582	Veterans service officer	5820
3583	Youth services	5830
3584	Aid to the blind	5840
3585	Child day care	5850
3586	Aging	5860
3590	Education	5900
3591	Public schools (Includes national forest service timber receipts)	5910
3592	Current operations	5911
3593	Capital outlay (Includes the amount transferred from the Public School Building Capital Fund to the County disbursing account maintained with the State Treasurer and paid to the terminal payee.)	5912
3595	Community colleges	5920
3596	Current operations	5921
3597	Capital outlay	5922

The account titles listed may be found in the Local Government Accounting Systems and Procedures Manual at procedure 05-18-0. To the right of each account title is the local government codes (LGC) and their application references within the DSS-1571 system. The titles listed are those most applicable for social services uses. Sections (Sec) in the DSS-1571 Application column, refers to the section numbers found in the DSS-Fiscal Manual.


Account Title	LGC		DSS-1571 Application
PERSONNEL SERVICES	100
Salaries and Wages		120	Part I, Sec. III B
Board Member Expense	170		Part II, Code 311, Sec. III B
Fringe Benefits	180		Part I, Sec. III B
Worker's Compensation		186	Part II, Code 310, Sec. III B
Professional Services	190
Accounting		191	Part II, Sec. III B
Legal		192	Part II, Sec. III B/Part IV, Sec. III E
Medical		193	Part II, Sec. III B
Other		199
CURRENT OPERATIONS AND SERVICES
Supplies and Materials	200
Household/Cleaning Supplies
Janitorial supplies		211	Cost of Space, Sec. II D/Part II, Sec. III B
Education supplies	230		Program specific. Direct charged
Special program material (educ.)		231
Audio visual and library supplies		232
Construction and Repair supplies	240		Cost of Space, Sec. II D/Part II, Sec. III B
Vehicle Supplies and Materials Motor fuels and lubricants Tires and tubes Parts Other vehicle supplies	250	251 252 253 259	a) 100% Service Program vehicle reportable Part II, Code 349 or separate program code as applicable. b) When used administratively, vehicle costs are chargeable to Part II, Code 310.
Office Supplies and Materials	260		Part II, Code 310, When an item is unique to a single program it may be reported as a direct charge
Heating and Utility Supplies	280		Cost of Space, Sec. II D/Part II, Sec. III B
Other Supplies and Materials	290
Data processing supplies		291	Generally, Code 310, on Part II. When supply is unique to a program it is reportable as a direct charge.
Miscellaneous Supplies		299	Part II, Code 310


Account Title	LGC		DSS-1571 Application
Current Obligations and Services
Travel and Transportation	310
Travel		311	Part II, Report by Program
Travel Subsistence		312	Part II, Report by Program
Transportation of clients		313	Part II, Report by Program
Travel-owned/leased vehicles		314	(See remarks for Code 250).
Communication	320
Telephone Service Postage Other Communications		321 325 329	a) Preferred reporting is to use Code 310 b) County may show monthly service charge as Code 310 and direct charge toll calls to appropriate programs...if this is done all toll calls must be directly charged to programs.
Utilities	330		Occupancy Costs, Sec. II D/Report on Part II, Sec. III B
Electricity Fuel Oil Natural Gas Water Sewer Other Utilities		331 332 333 334 335 339
Printing and Binding	340		Preferred reporting is to use Code 310.
Printing Reproduction Other		341 342 349
Repairs and Maintenance	350
Buildings Equipment		351	Occupancy Cost, Sec. II D/Part II, Sec. III B a) Preferred: Code 310 for typewriters, calculators, desks, chairs, bookcases, etc. b) Large special purpose equipment may be direct charged when doing so will not create duplication(s) later.
		352	Equipment service and repairs to mechanical and office equipment. Includes contracts.
Vehicles		353	Part II, Sec. III B and LGC code 250 (page 1 of 4).
		359	Other repairs and maintenance.
Freight, Express Deliveries		360	Non-equipment related: report on Part II, Sec. 311


Account Title	LGC			DSS-1571 Application
Advertising		370		Part II, Code 311
Data Processing Services		380		See Code 291
		381		Programming
		382		Processing
Other Services Legal Advertising Laundry/dry cleaning Temporary Help Services Cleaning Supplies Training-employee educ. expen. Security Services Other Services	390	391 392 393 394 395 398 399		a) Preferred: Direct charge functional pool (-services, income maintenance, etc.). b) When allocated treatment must permit the most consistent application of the cost. c) Training: Part II, Program Code d) Security: Part II, Code 310
FIXED CHARGES/OTHER EXPENSES
Rental of Real Property	410
Rent of Land		411	Allowable as parking--report as Occupancy
Rent of Building		412	Cost. Part II, Code 310
Rent of Offices		413	Cost. Part II, Code 310
Other Rentals		419	Allocate through Code 310 or 349/359, Part II
Rental of DP Equipment	420		See Code 291
DP Equipment Rental		421
DP Software Rental		422
Rental of Other Equipment	430
Rent of Reproduction Equipment		431	Code 310, Part II
Rent of Typewriters, postage meters		432	Allocate via Code 310
Rent of Vehicles		433
Rent of Other Equipment		439
Service and Maintenance Contract	440		Handle same as the equipment rental charge.
Insurance and bonding	450
Proper and General Liability		451	Code 310, Part II, Code 311 for Non-DSS Property
Vehicles		452	See Code 310
Fidelity		453	Code 310, Part II
Professional liabilities		454	Program or function pool.
Depreciation	460		Buildings incl. in Occupancy Cost
Indirect Costs	480		Sec. II, Code 310, Part II
Central Services		481	Part II, Code 310, Code 311
Departmental		482	Part II, Code 310, Code 311


Account Title	LGC			DSS-1571 Application
Janitorial		483	Incl. Cost of Space, Sec. II D
Other Fixed Charges/Current Operating Expenses	490
Dues and Subscriptions		491	Part II, Code 310, Code 311
Miscellaneous		495	Part II, Code 310, Code 311
Direct Service Allocations		497	Direct Program Charges
EDP Services Title XX Monitoring
CAPITAL OUTLAY	500		Part II, Sec. VIII
Office Furniture and Equipment		510	Part II, Code 310
Data Processing Equipment		520	Requires prior approval
Motor Vehicles		540	Part II, appropriate code
Buildings, structures, and improvements		580	Occupancy Cost (requires prior approval)
CONTRACTS, GRANTS AND OTHER SUBSIDIES	600		Unallowable Cost

Assistance Programs	Federal	State	County
Title IV-E - Foster Care	63.09	18.455	18.455
Special Assistance to Adults, Rest Home		50.00	50.00
Special Assistance to Adults, Certain Disabled		50.00	50.00
State Foster Home - (Regular Payments)		50.00	50.00
Title XIX - Medical Assistance	63.09	(Variable)	(Variable)
Refugee Assistance	100.00
Crisis Intervention	100.00
Energy Neighbor		100.00

Administration/Operations
Work First (TANF) - County Specific Rates	(Variable)	(Variable)	(Variable)
Energy Administration	100.00

Title IV-D - Child Support Enforcement	66.00		34.00
Title IV-D - Blood Test	66.00		34.00
Title IV-E - Optional Administration	50.00		50.00
Title IV-E - Optional Training	50.00		50.00
Title IV-E - Optional Adoption	75.00		25.00
Title IV-E - Administration	50.00		50.00
Title XIX - Administration, Medical Assistance	50.00		50.00
- MA Exp.	50.00	50.00
- Medical Transportation & Client	50.00		50.00
Adult Care Home Case Management	50.00	50.00
Adult Care Home Case Management	50.00		50.00
- Medical Transportation - Services	(Variable)	(Variable)	(Variable)
SSBG - Services, Regular	75.00		25.00
- Housing and Home Improvements	50.00	25.00	25.00
- In Home	87.50		12.50
- Family Planning	90.00		10.00
- Family Planning (Transportation)	75.00		25.00
- Family Planning (Purchases)	90.00	5.00	5.00
- Foster Care	75.00		25.00
Child Day Care	75.00		25.00
- Adult Day Care	75.00		25.00
State In Home	87.50		12.50
- Special Fed Adult Day Care	87.50		12.50
- Special State Adult Day Care		87.50	12.50
Child Care Development Fund (CCDF)	100.00
Smart Start		100.00
HCCBG			100.00

Administration/Operations cont	Federal	State	County
Food Assistance Program	50.00		50.00

Assistance Programs	Federal	State	County
Food Stamp Fraud	50.00		50.00
Office of Refugee Rehabilitation (ORR):

Refugee Assist, Medical Assist.	100.00
Refugee Assist, Services	100.00
Special Assistance to Adults			100.00
Other
Food Stamp Workfare (counties starting after 7-1-86)	50.00		50.00
Permanency Planning	75.00	25.00
Special Permanency Planning	75.00		25.00
Adolescent Parenting Federal/State	50.00	35.00	15.00
Adolescent Parenting State		50.00	50.00
Adolescent Parenting Federal	50.00		50.00
LINKS	80.00	20.00
Food Stamp Employment - Training	50.00		50.00
E & T Dependent Care	50.00		50.00
Family Preservation - FP/FS	100.00
Family Preservation Renunciation	100.00
Family Preservation - IFPS	100.00
Foster Care Caseworker Visit	100.00

PROGRAM	CFDA NO.
Temporary Assist. for Needy Children	93.558
IV-E Admin	93.658
Low Income Home Energy Assist Program	93.568
Refugee Assist Admin	93.566
Refugee Services	93.566
Medical Assist Admin	93.778
Medical Transp Admin	93.778
Medical Transp Service	93.778
Food Stamp Admin	10.561
FS Post Office Issuance	10.561
FS Fraud Admin	10.561
FS Elig Comp Project	10.561
SSBG Family Plan Admin	93.667
SSBG Family Plan Service	93.667
SSBG Purchased Services	93.667
SSBG Other Services/Admin	93.667
Special Permanency Planning	93.645
In-Home Services	93.667
In-Home Screening Program	93.667
Adult Day Care	93.667
IV-D Administration	93.563
IV-D Offset Fees - Federal	93.563
IV-D Offset Fees - State	93.563
IV-D Offset Fees - ESC	93.563
Permanency Planning - Reg	93.645
Permanency Planning - Spec	93.645
Adolescent Parenting	93.778
State Child Prot Svc - SSBG	93.667
Family Violence Prevention & Services	93.671
CWS	93.645
CWS Contract Services	93.645
IV-E Foster Care	93.658
Refugee Assistance Payment	93.566
Energy Assistance Payment	93.568
Crisis Intervention Payment	93.568
IV-E Adopt Subsidy & Vendor	93.659
IV-E Optional Adopt	93.659
CWS Adopt Subsidy & Vendor	93.645
CCDF Services Support	93.596
Independent Living	93.674
Employment & Training Dependent Care	10.561

PROGRAM	CFDA NO.
Child Care Development Block Grant	93.575
Federal Family Preservation	93.556
Adult Care Home Case Management	93.778
Foster Care Caseworker Visit	93.556
Child & Family Teams IV-E	93.658
TANF Sub Employment	93.714
NC Health Choice	93.767

For questions or clarification on any of the policy contained in these manuals, please contact your local county office.