Transcription
FISCAL REFERENCE MANUALVolume 1Policy and ProceduresThis material may not be reproduced or reprinted without written permission from OTDA
FISCAL REFERENCE MANUALVolume 1Policy and ProceduresThis material may not be reproduced or reprinted without written permission from OTDA
New York State Fiscal Reference ManualVolume 1Summary of ChangesSummary of ChangesChapter # Page #Explanation of RevisionsTable of ContentsPages i - ixThe Table of Contents is updated to reflect entry changes for each chapter.Chapter 1Pages 23 - 24The Title IV-D Child Support Services section is updated to reflect the changein the custodial parent fee as outlined in 19-ADM-08 which was releasedSeptember 6, 2019.Pages 29The Burials section is updated based upon Chapter 29 of the New York StateLaws of 2016 which amended New York State General Municipal Law §148.Chapter 4Page 6The contact information for regions 1 - 5 and region 6 is updated.Chapter 6Pages 4 and12 - 13The links to the County Report Library are updated.Pages 16 - 17Subsection Bottom Line Adjustments is added to the Detailed Instructionsfor Completing a Claims Register section to clarify bottom line adjustments.Chapter 7Pages 18 and24 - 25The Child Support Management System Automated Support Collection Unitand Reports Produced by CSMS/ASCU sections are updated to reflect thechange in the custodial parent fee as outlined in 19-ADM-08 which wasreleased September 6, 2019.Page 19This page is updated to reflect page renumbering and reformatting.Chapter 12Page 5The contact information for regions 1 - 5 and region 6 is updated.GlossaryPages 1 - 46The Glossary is updated to reflect entry changes for each chapter.AcronymsPages 1 - 18Version 1.0The Acronyms section is updated to reflect entry changes for each chapter.Date of Release: November 11, 2019Page 1
New York State Fiscal Reference ManualChapter # Page #Volume 1Summary of ChangesExplanation of RevisionsIndexPages 1 - 25Page 2The Index is updated to reflect entry changes for each chapter.Date of Release: November 11, 2019Version 1.0
New York State Fiscal Reference ManualVolume 1Table of ContentsTable of ContentsTable of Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i-iChapter 1: General Overview of Social Services Programs . . . . . . 1-1Introduction .1-3TANF and Welfare Reform.1-3Family Assistance .1-3Safety Net Assistance .1-4Non-Cash Safety Net Assistance .1-5Non-Cash Safety Net Assistance Benefits .1-5Safety Net Rules .1-6Safety Net Eligibility .1-7Emergency Safety Net Assistance .1-7Veterans Assistance .1-8Claiming Safety Net Amounts on the Schedule C.1-8Emergency Assistance to Families (EAF) .1-8Title IV-E Foster Care, FNP Foster Care, and Related Programs .1-9Adoption Subsidies.1-10Flexible Fund for Family Services (FFFS).1-11EAF Foster Care .1-12EAF JD/PINS (Foster Care/Tuition) .1-12PINS/Prevention/Detention Diversion Services.1-13Foster Care Block Grant (FCBG).1-13Independent Living Program.1-14Day Care Programs Provided Under the NYSCCBG .1-15EAF Child Welfare Services .1-16Title XX Social Services Block Grant .1-16State Funding for Costs in Excess of Title XX Reimbursement .1-18Public Assistance Employment Programs.1-19Public Assistance Employment Program under TANF .1-19FNP Employment.1-19Supplemental Nutrition Assistance Program (SNAP) E&T Program.1-19Medical Assistance (Medicaid) .1-20Supplemental Nutrition Assistance Program (SNAP).1-22Food Assistance Program .1-22Title IV-D Child Support Services .1-23State Charges .1-24U.S. Citizens Returned from Foreign Countries .1-24HEAP.1-25Refugee Assistance Program & Cuban/Haitian Entrants Program .1-25Other Programs.1-26EAA .1-26Guide Dogs.1-27Version 1.0Date of Release: November 11, 2019Page i
New York State Fiscal Reference ManualVolume 1Table of ContentsMentally Disabled .1-27Supplemental Security Income .1-28Burials .1-28Chapter 2: Accounting Principles . . . . . . . . . . . . . . . . . . . . . . . . . . . 2-1Introduction .2-3Principle 1 - Accounting and Reporting Capabilities.2-3Principle 2 - Fund Accounting Systems .2-3Principle 3 - Type of Funds and Account Groups.2-4Governmental Funds .2-4Proprietary Funds .2-4Fiduciary Funds.2-5Principle 4 - The Number of Funds.2-5Principle 5 - Reporting Capital Assets .2-5Principle 6 - Valuation of Capital Assets .2-5Principle 7 - Depreciation and Impairment of Capital Assets.2-6Principle 8 - Reporting Long-Term Liabilities.2-6Principle 9 - Measurement Focus and Basis of Accounting .2-7Principle 10 - Budgeting, Budgetary Control and Budgetary Reporting .2-7Principle 11 - Transfer, Revenue, Expenditure, and Expense Account Classification .2-8Principle 12 - Common Terminology and Classification.2-8Principle 13 - Interim and Annual Financial Reports.2-8Budgetary Cycle .2-9Chart of Accounts.2-10General Fund .2-10Budgetary Accounts of the General Fund.2-11General Ledger Asset Accounts in the General Fund.2-12General Ledger Liability Accounts of the General Fund.2-13General Ledger Fund Balance Accounts of the General Fund .2-14General Ledger Expenditures and Encumbrances Accounts of the General Fund .2-15General Ledger Revenue Accounts of the General Fund .2-16Subsidiary Accounts for Expenditures (for the A522 General Ledger Account) .2-16Objects of Expenditures of the Subsidiary Expenditure Account .2-18Subsidiary Revenue Accounts.2-19State Aid for Social Services .2-19Federal Aid for Social Services .2-21Repayment of Social Services Accounts .2-23Other Subsidiary Revenue Accounts .2-30Trust and Agency Accounts.2-32General Ledger Accounts of the General Fund.2-34Trust Accounts .2-36Recoveries .2-36Sample Entries and Transactions .2-37Illustration of Accounting Entries for Passed Through Payments.2-40Illustration of Accounting Entries for Union Dues.2-43Recovery Transactions .2-45An Illustration of a Recovery (other than for AABD) .2-45An AABD Recovery .2-45Reconciliation of Accounts .2-47ASCU Checking Account .2-47Commissioner’s Revolving Account .2-47Petty Cash .2-48Control and Recording of Cash Received .2-48Page iiDate of Release: November 11, 2019Version 1.0
New York State Fiscal Reference ManualVolume 1Table of ContentsCheck Cancellations and Refunds .2-49Reporting Cancellations .2-49Claim Implications .2-49Refunds .2-49Settlements .2-49Mentally Disabled .2-53Claims Control .2-53Chapter 3: Overview of WMS and BICS . . . . . . . . . . . . . . . . . . . . . 3-1Overview of WMS, Authorizations and LDMIP/BICS .3-2Authorizations .3-3Format of the LDSS-3209 Non Services Authorization Form.3-4Signature Requirement .3-5Document Flow and the Signature Process .3-5The “Clean” Copy Method.3-5Emergency Benefits .3-6Mass Reauthorizations .3-6Services Authorization (LDSS-2970) .3-7Generation of the Services Authorization .3-8Signature Requirements .3-8Services Authorization in BICS SSDs .3-9Non-WMS Manual Authorizations .3-9BICS Overview .3-9BICS Relationship to WMS .3-12Chapter 4: Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-1Introduction .4-2Authorization of Payments .4-3Production of Payments.4-4Electronic Benefit Transfer (EBT).4-4EBT Client Access .4-5Supplemental Nutrition Assistance Program (SNAP) .4-5Cash Assistance .4-5No Fee Transactions .4-5Transaction Fees Charged .4-5Questions.4-6Technical Problems with BICS .4-6Types of Payments .4-7Direct Payments – Non Services.4-7Direct Payments – Services .4-8Indirect Payments.4-8Payment Reports and Accounts Reports .4-9Signature Requirement for Financial Reports.4-12BICS Composite Rolls .4-13Child Support Passed Through Payments .4-14Option 1.4-15Option 2.4-15Option 3.4-15Pay Type 18 Child Support Disregard .4-15Excess Child Support Payments and Child Support Due Client - Period of Ineligibility.4-16Automated Claiming System (ACS) .4-18Version 1.0Date of Release: November 11, 2019Page iii
New York State Fiscal Reference ManualVolume 1Table of ContentsChapter 5: General Claiming Requirements . . . . . . . . . . . . . . . . . . 5-1Introduction .5-2Legal Basis .
New York State Fiscal Reference Manual Volume 1 Summary of Changes Version 1.0 Date of Release: November 11, 2019 Page 1 Summary of Changes Chapter # Page # Explanation of Revisions Table of Contents Pages i - ix The Table of Contents is upd
