§ 3170.92. Accountability for expenditures for clients.
(a) Generally. The appropriate county executive officers are responsible for the accounting of funds expended for children and youth social services.
(b) Records maintenance. County agencies shall maintain sufficient and appropriate records and data to justify payment for expenses by the Department. The local authorities or contractors shall maintain books, records, documents and other evidence and accounting procedures and practices, sufficient to reflect properly all direct and indirect costs of whatever nature claimed to have been incurred and anticipated to be incurred for funds supported by the Department and for which reimbursement is claimed. Records shall be kept for a minimum of 5 years after the close of the fiscal year. Time and attendance and payroll distribution records shall be maintained for each employe. Methods of keeping records is acceptable as long as it is complete and accurate.
(c) Financial reporting requirements. The Department has the authority to prescribe the format, instructions, and time at which the county agency shall submit to the Department annual plans, annual estimates of expenditures and revisions, as well as expenditure and income reports. The reporting period shall cover the period from the start of the calendar year, January 1st, through December 31st of each year. Reports shall be submitted for each calendar quarter, and, except as identified by specific instructions, be cumulative for the period. Reports shall be submitted by May 1st for the first calendar quarter, August 1st for the second quarter, November 1st for the third quarter, and February 1st for the agency’s annual report. The Department reserves the right to withhold future payments for non-submission of financial reports.
Notes of Decisions General regulations for recordkeeping and regulatory monitoring through auditing do not authorize administrative agency to issue a bulletin for detailed cost reports by providers in order to receive Federal and State reimbursement. In addition, a regulation permitting administrative agency to set a maximum level of reimbursement by directive or memorandum does not authorize a specific cost-reporting process. Such cost-reporting process was a binding norm, not a generalized guideline, that had to be formally promulgated through the regulatory review process. Northwestern Youth Services., Inc. v. Com., Dep’t of Pub. Welfare, 66 A.3d 301 (Pa. 2013).
Cross References This section cited in 55 Pa. Code § 3170.95 (relating to accounting).
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