DHHS Home Page NC DHHS On-Line Manuals
View Manual in PDF      DHHS Manual Home Manual Admin Letters Change Notices Archive Search Index Help Feedback

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

Previous PageTable Of ContentsNext Page

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

June 30, 2016

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:

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:

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:

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:

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.

_______________________________ 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

$

$

$

$

$

           

_______________________________ 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

$

$

$

$

$

$

$

$

 

$

$

                       

_______________________________ 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

           
             

_______________________________ 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 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

(Variable)

(Variable)

(Variable)

    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

(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

      - 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

(Variable)

 

(Variable)

    Adolescent Parenting

   

100.00

    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

Previous PageTop Of PageNext Page



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


View Manual in PDF      DHHS Manual Home Manual Admin Letters Change Notices Archive Search Index Help Feedback