Section 400.2031. Standards and requirements.

In addition to the accounting standards and requirements specified in section 117c of Act No. 280 of the Public Acts of 1939,  as amended, being S400.117c of the Michigan Compiled Laws, and Act No. 2 of the Public Acts of 1968, as amended, being S141.421 et seq. of the Michigan Compiled Laws, the following provisions apply:

(a)   All expenditures and disbursements from the court subaccount for which state reimbursement is claimed shall be recorded in the county child care fund in the expenditure accounts specified in the publication entitled "Uniform Accounting Procedures Manual for County Probate Court Child Care Funds" issued  by  the Michigan department of treasury.

(b)   All expenditures and disbursements   from  the  county  department subaccount for which state reimbursement is claimed shall be recorded in the county child care fund in the expenditure accounts  specified  in  the department accounting manual.

(c)   All revenues and receipts to the court subaccount which are related to child care costs for which state reimbursement is claimed shall be recorded in the child care fund and be classified in the revenue accounts as specified in the publication entitled "Uniform Accounting  Procedures Manual  for  Probate  Court   Child  Care  Fund" issued  by  the  Michigan department of treasury.

(d)  All revenues and receipts to the county department subaccount which are related to child care costs for which state reimbursement is claimed shall be recorded in the child care fund and be classified in revenue accounts as specified in the department accounting manual.

(e)     County child  care  fund   expenditures  submitted  for   state reimbursement shall be recorded separately from expenditures which are not allowed for state reimbursement.

(f)   A record of the cost for each child shall be maintained for direct supervision or purchased placing agency family care,  another  county's  institution,  private institution, medical and psychiatric hospital, boarding schools, in-home care, and independent living.

(g)   Monies received for a child's care up to the cost of care shall be reported on the monthly financial report forms provided by the department.

(h)   Monies received for a child's care in excess of the cost  of  care shall be placed in a trust for the child.

(i)    The accounting records of the probate court subaccount of the child care fund shall be retained in compliance with the publication entitled "Record Retention General Schedule #14 Probate Courts" issued by the state supreme court administration office and made available for state audit for 6 years.

(j)   The accounting records of the county department subaccount of the child care fund shall be retained in compliance with the department's administrative handbook and made available for state audit.

(k)    The county shall document that the expenditure of child care fund monies reported for state reimbursement for goods or services from a third party complies with county policy with respect  to  contract  and  bidding requirements.

(l)     The county shall document that all supplies and equipment for which state reimbursement is received will be identified as county property and shall be controlled in compliance with the inventory and control  policies of the county.

History: 1987 AACS.