Section 600.6 - Records.

600.6 Records. A social services district must maintain adequate and accurate records relating to all claims for reimbursement.

(a) Records of assistance. A social services district must maintain a basic fiscal record on State-prescribed formats or approved local equivalents for each person who applies for or is in receipt of public assistance, care or services. The use of such formats or equivalents is mandatory for all activities for which reimbursement is claimed.

(b) Administrative records. Records relating to the provision of public assistance, care and services or to administering programs or expenditures subject to State or Federal reimbursement will be prepared and maintained by the district in accordance with the instructions of the department. Each district will:

(1) conduct an annual review of personnel assignments to identify and allocate administrative salary costs to specific functions, as defined by the department;

(2) code each payroll to distribute salaries and the number of staff to specific functions, as instructed by the department;

(3) code nonsalary administrative expenditures to specific functions, as instructed by the department;

(4) certify annually the existence of a cost allocation plan for services furnished to social services districts by other governmental units of the same municipality and distribute allowable costs according to instructions of the department;

(5) maintain, for audit purposes, fiscal records, statistics or required State approvals to support claims which include exceptional reimbursement amounts; and

(6) submit claims, schedules and required supporting documentation to the department in accordance with the directions of the department.

(c) Control support records. A social services district must establish and maintain, available for audit or review, records reflecting assets held or relinquished; receipts, retrievals and recoveries made; payroll substantiation; eligibility determinations establishing that a recipient or other person is authorized to receive assistance or other benefits reimbursed or supervised by the department; and any other transactions or information that could support claims for reimbursement or activities subject to the direction of the department.

(1) Assets. A permanent record for each category or piece of equipment must be established and maintained by each social services district, clearly indicating the date of purchase, the initial cost and the function for which acquired. When equipment is sold, scrapped, transferred to other departments or programs or otherwise disposed of, appropriate entries must be made in the record indicating the date and method of disposal, the value or amount realized, if any, and any other pertinent information relating to the transaction.

(2) Payroll substantiation. Permanent time records of attendance and leave of agency personnel must be maintained to substantiate payrolls. The record must contain, at a minimum, days worked and days absent, with appropriate explanation, such as sick leave, vacation, excused leave or other reason, and must be retained for reference and audit purposes.

(3) Recipient eligibility. All records which establish the eligibility of an individual to receive assistance or benefits reimbursed or supervised by the department will be maintained by each social services district in a manner that facilitates review by the department and in accordance with any direction of the department.

(4) Recipient real property. A record must be maintained of all real or personal property owned by a recipient of public assistance, care or services, which has been deeded, mortgaged, assigned or otherwise turned over to a social services official for the recovery of assistance, care or services provided to the recipient.

(5) Retrievals. A record will be kept of all monies received by social services officials as recoveries or retrievals and of any special funds held pending their distribution to the Federal, State or local governments, and/or the recipient or the recipient's estate.

(i) Monies received from recoveries must be recorded by the social services district receiving such monies in a cash receipts record. A record of recovery cash disbursements must also be maintained by the district.

(ii) A recoveries ledger must be maintained by the social services district with an account for each recipient from whom or from whose estate, or on whose behalf, a recovery is received. Receipts and disbursements must be posted to such account. A control account must also be maintained and the detail accounts must be balanced with the control account monthly or as otherwise directed by the department. The detail accounts must be reconciled monthly with the special fund accounts to reflect balances held pending distribution.

(6) Other support records. Each social services district must maintain such other control support records as may be required by law or by direction of the department.

 

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