OUR KIDS OF MIAMI-DADE/MONROE, INC. OK Operating No Revised Date: April 13, 2012 Effective Date: August 26, 2010

Transcription

1 OUR KIDS OF MIAMI-DADE/MONROE, INC. OK Operating No Revised Date: April 13, 2012 Effective Date: August 26, 2010 Adoptions Payment Processing 1. Purpose: This document describes the adoption procedures and internal controls relating to all expenditures for children who were in the custody of the Department of Children and Families (DCF) and Our Kids prior to their adoption. 2. Policy and Procedures: I. Accounting Policy A. Expenditure Policy. Our Kids is responsible for accurate and timely payments to adoptive parents for financial assistance to support the extra costs associated with adopting a child with special needs. All expenditures must have proper authorization, appropriate supporting documentation, review and approval by senior management, and be accurately recorded. B. Segregation of Duties. The function of approving expenditures, recording disbursements, preparing checks, and check signature are handled by different employees. Employees handling the disbursements do not reconcile the bank accounts. II. Summary of Adoption Process A. A child becomes eligible for adoption when they are in the custody of the Department of Children and Family (DCF) and Our Kids and the following has occurred: 1. The child has been assigned to a Full Care Management Agency (FCMA). 2. The child is placed outside the home for their safety by the legal system. 3. The parents are not in compliance with the case plan tasks and/or the reunification timeline set by the court. 4. The State of Florida terminates all parental rights. a. The child s parents have not appealed the termination of their parental rights within the 30 day deadline or the appeal is denied. B. Case reviews are ongoing until the child is adopted. The reviews that occur are as follows: 1. Judicial 2. Quarterly Case Staffing 3. Supervisory Consultation C. The FCMA and Our Kids actively recruit families or a family calls the FCMA or Our Kids to request adoption. D. Persons interested in adopting a child must complete an adoptive parent training course unless they are licensed foster parents or relatives with whom a child has already been living. 1. Once the prospective adoptive parents successfully complete the adoptive parent training course, the FCMA conducts a home study which consists of the following: a. A Reference check of the prospective parents. b. Abuse Hotline and Registry, and Criminal Record checks. Adoptions Payment Processing OKOP Page 1 of 15

2 i. If there is a problem, the applicant must be reviewed by the Adoptive Applicant Review Committee (AARC) at Our Kids which consists of the Our Kids Quality Assurance Adoption Manager, a representative from the Guardian-Ad-Litem Program and DCF. a) The DCF Attorney checks for legal sufficiency and then signs the Adoption Memo which details the results. b) Our Kids Chief Executive Officer (CEO) approves or denies the recommendation from the AARC. 1) The CEO signs the Adoption Memo. E. Once an adoptive family(s) and a child are considered a good match, the prospective adoptive parents submit an Adoptive Home Application to the FCMA for review and processing. F. The FCMA negotiates the Maintenance Adoption Subsidy (MAS) with the prospective adoptive family. 1. The intent of the MAS is to promote the adoption of special needs children who are in the custody of DCF and Our Kids. 2. The MAS is also intended to assist the adoptive parent in supporting the extra costs associated with adopting a child with special needs. G. The FCMA contacts MAXIMUS Inc., a private company that Our Kids contracts to prepare and compile the documentation to submit to the DCF Child in Care Department (CIC). DCF/CIC determines the eligibility (source of funding) for the Maintenance Adoption Subsidy (MAS). 1. MAXIMUS receives a request from the FCMA to determine the Title IV-E, TANF and Medicaid eligibility of the child. 2. MAXIMUS prepares the required forms and submits it to DCF/CIC for final official eligibility determination. H. MAXIMUS receives from the DCF / CIC department a Notice of Case Action (NOCA) stating the source of funding - Title IV-E, TANF, Medicaid. 1. MAXIMUS updates FSFN for the source of funding. 2. MAXIMUS sends the NOCA to the FCMA letting them know the eligibility (sources of funding) for the Maintenance Adoption Subsidy. I. The FCMA prepares an Adoption Subsidy Package: 1. Subsidy Packet Review Compliance Checklist is completed which includes the following: a. The Subsidy Adoption Program Dispositional Sheet - negotiated adoption assistance. b. Eligibility, if completed by MAXIMUS (Source Of Funding) c. Home Study d. Child Study e. Child s Family, Social and Medical History f. All other pertinent documentation. 2. The FCMA submits the Adoption Subsidy Package to the Our Kids Quality Assurance Adoption Manager for review and approval. a. The Our Kids Quality Assurance Adoption Manager approves and signs the Subsidy Adoption Program Dispositional Sheet which includes the negotiated Maintenance Adoption Subsidy. b. The Our Kids Quality Assurance Adoption Manager gives the Subsidy Adoption Program Dispositional Sheet to the Our Kids Quality Assurance Director for approval. Adoptions Payment Processing OKOP Page 2 of 15

3 i. The Our Kids Quality Assurance Director approves and signs the Subsidy Adoption Program Dispositional Sheet. c. If an enhanced subsidy is requested the following occurs: i. The FCMA prepares a Request for an Enhanced Memo and submits it to the Our Kids Quality Assurance Adoption Manager. The Our Kids Quality Assurance Adoption Manager submits the Request for an Enhanced Memo to the CEO for approval and signature. The approved Request for an Enhanced Memo is sent to DCF s Managing Director for approval. d. The Quality Assurance Adoption Manager returns the approved Adoption Subsidy Package to the FCMA for legal placement of the child. J. The FCMA prepares the Adoption Assistance Agreement and Memorandum of Agreement which include the Source of Funding based on the NOCA. 1. The FCMA and adoptive parents sign the Adoption Assistance Agreement and Memorandum of Agreement. Each Party maintains a signed copy. 2. The FCMA adds the Adoption Assistance Agreement and Memorandum of Agreement to the Adoption Subsidy Package. K. The child is now considered officially in a legal adoption placement and the adoptive family begins to receive the Maintenance Adoption Subsidy. 1. The FCMA physically places the child with the family if he/she is not already in the home. L. The FCMA sends the required Adoption Subsidy Packet to the Our Kids Finance Department in order to begin issuing the monthly Maintenance Adoption Subsidy payments. M. Finalization of Adoption: The court declares the child is legally adopted. Legalization of the adoption assures the child has adopted the rights and responsibilities of membership in a permanent family. 1. There must be FCMA supervisory visits in the placement for no less than 90 days from the date the child was placed in the physical custody of the adoptive parents. a. Some placements are, by nature, complex and require additional services during the post placement period which constitute more than a 90 day period. 2. After the post-placement period is completed, the FCMA prepares/obtains and compiles the following documents: a. Home Study b. Child Study c. Child s Family and Social and Medical History d. Recommendation for Consent of Adoption e. Final Judgment of Adoption f. Declaration Under the Uniform Child Custody Act 3. The FCMA sends the above documents to the adoptive parent s attorney and retains a copy for their file. a. The adoptive parent s attorney files in court a petition for adoption and a request for a new birth certificate. 4. There is a Court Hearing that finalizes the Adoption. a. The Clerk of the court completes the Final Judgment of Adoption and the birth certificate. b. A copy of the Final Judgment of Adoption and the birth certificate is given to the following: i. FCMA Adoptions Payment Processing OKOP Page 3 of 15

4 a) The FCMA sends a copy of the Final Judgment of Adoption to Our Kids Client Data Services in the Finance department and Maximus. Adoptive Parent Adoptive Parents Attorney III. Types of Monetary Adoption Assistance A. There are three different types of monetary adoption assistance which is paid irrespective of the child s state of residence: 1. Maintenance Adoption Subsidy (MAS) 2. Post Adoptive Services deemed necessary but not covered through Medicaid 3. Reimbursement for Non-Recurring Adoption Expenses B. The Maintenance Adoption Subsidy (MAS) an on-going monthly subsidy paid to the adoptive parents. 1. When a child has a specific and diagnosed physical, mental, emotional or behavioral problem which requires care, supervision, and structure beyond that ordinarily provided in a family setting, a maintenance subsidy may be negotiated and given to the adoptive parent. 2. There are two types of maintenance subsidies: a. Basic Maintenance Request up to 80% of the Standard Foster Care Board Rate. b. Enhanced Amount additional amount is paid due to special needs above the basic maintenance needs; however, the total basic maintenance and enhanced amount cannot go above 100% of the Standard Foster Care Board Rate. i. Any exceptions above 100% must be approved by the DCF Managing Director. C. Additional Post Adoptive Services Includes assistance to cover the cost of medical, surgical, hospital and related services needed as a result of a physical or mental condition of the child which existed prior to the adoption and the services are being provided subsequent to the adoption. 1. The adoptive parents must obtain the approval of Our Kids or the FCMA prior to planning for the use of the service. a. A written request from the adoptive parent must be obtained. 2. The adoptive parents submit to Our Kids or the FCMA the written request for service and a copy of the invoice for the service rendered. a. The invoice must be clearly legible and specify the name of the child, the service rendered, the date of the service and the amount of the service. i. The Our Kids QA Adoption Manager reviews the invoice. The Our Kids QA/Licensing Director reviews and approves the invoice. The invoice is sent to Our Kids Accounting in Finance Department for payment. D. Reimbursement for Non-Recurring Adoption Expenses Non-recurring expenses are those reasonable and necessary adoption fees, court costs, attorney fees and other expenses that are directly related to the legal adoption of a special needs child. 1. The maximum amount per child for non-recurring expenses is $1,000. a. Payments for non-recurring expenses can be made for up to two years following the finalization of the adoption. 2. Reimbursements for eligible costs can be made to the adoptive parent or directly to the vendor. Adoptions Payment Processing OKOP Page 4 of 15

5 a. The adoptive parents must submit a copy of the receipt(s) to Our Kids or the FCMA to initiate reimbursement. The receipt must be clearly legible and specify the item or the service, the date and the amount. i. The Our Kids QA Adoption Manager reviews the invoice. The Our Kids QA/Licensing Director reviews and approves the invoice. The invoice is sent to Our Kids Accounting in Finance Department for payment. IV. Florida Safe Families Network (FSFN) System A. The child (client) must be set up in FSFN in order for the adoptive parents to receive the Maintenance Adoption Subsidy (MAS) and other monetary assistance. B. FSFN is the Department of Children and Families (DCF) Statewide Automated Child Welfare Information System (SACWIS) that is used to capture information regarding each child that comes into the care of the DCF because of abuse, neglect, or abandonment. Florida Safe Families Network (FSFN) is Florida s method of receiving reports/intakes, documenting investigations, and recording all casework services provided to protect children. FSFN stores the information to be paid to the adoptive parents. FSFN is uploaded into Solomon, Our Kids Accounting Software System, to record and disburse the funds. C. Pre-Adoptive Placement: Create Child (Client) File, Assign Service Type and Establish Payment in FSFN: 1. The child is set-up in FSFN as a pre-adoptive placement on the date the FCMA and prospective adoptive parents sign the Adoption Assistance Agreement. 2. The FCMA transfers the child in the FSFN system to pre-adoptive placement and prepares a Subsidy Packet. The FCMA sends the packet and submits the placement in FSFN for final approval to the Client Data Specialist. a. The Subsidy Packet includes the following documents: i. Cover Sheet Adoption Assistance Agreement Disposition Sheet iv. Notice of Case Action (NOCA) v. TANF vi. Final Judgment of Adoption (if available) v Child Vouchering Form 3. The Client Data Specialist attaches a New Adoption Subsidy Information Sheet (See Attachment A) to the submitted subsidy package to document the subsidy approval process in FSFN. 4. The Client Data Specialist performs Quality Assurance (QA) by comparing the information in the Subsidy Packet to FSFN. a. The Client Data Specialist can correct demographic errors in FSFN; however, all other errors must be corrected by the FCMA and resubmitted to the Client Data Specialist who re-performs the Quality Assurance (QA). 5. Once the information is correct in FSFN, the Client Data Specialist enters the subsidy amount and approves the pre-adoptive placement in FSFN. D. Finalization of Adoption: Create Child (Client) File, Assign Service Type and Establish Payment in FSFN: 1. The child is set-up in FSFN as a finalization of adoption on the date the Statement of Final Judgment of Adoption is certified by the court. 2. FCMA obtains a copy of the Final Judgment of Adoption from the court. Adoptions Payment Processing OKOP Page 5 of 15

6 a. FCMA inputs the child s Final Judgment date into FSFN in order to discontinue the pre-adoptive placement. b. The FCMA sends a copy of the Final Judgment to the Our Kids Client Data Specialist and Maximus, and submits the placement discharge in FSFN for final approval. 3. The Our Kids Client Data Specialist performs the following: a. Verifies that the Final Judgment date is correct in FSFN. b. Approves the pre-adoption discharge. c. Creates a post adoptive case in FSFN. d. Creates an In Home service with the approved subsidy amount into FSFN in order that the maintenance subsidy continues to be paid to the adoptive parents. e. Files the Adoption Subsidiary Packet by provider ID. i. Once the Electronic Storage in ASK is completed, the hard copy of the documents is shredded. (See OK Policy Electronic Storage as Original Copy and Shredding of Paper). E. Changes or Disruptions to Maintenance Adoption Subsidy (MAS) Subsequent to the Final Adoption 1. The following are the types of changes that can occur subsequent to the adoption and affect the monthly MAS or other post-adoptive costs: a. Renegotiation of MAS amount b. The child aging out turning 18 years old c. Disruptions in the child living situation e.g. parents pass away d. Adoptive Parents voluntarily decline MAS 2. Renegotiation of MAS amount. a. The adoptive parents send a written request and supporting documentation to Our Kids Quality Assurance Adoption Manager. b. The QA Adoption Manager discusses the request with the Director of QA/Licensing and obtains verbal approval. c. The QA Adoption Manager prepares a new Adoption Assistance Agreement with the new approved amounts. i. The adoptive parents sign the Adoption Assistance Agreement and return it to the QA Adoption Manager. d. The QA Adoption Manager prepares and the Director of QA/Licensing approves and signs the following documents: i. Memo for Request for Subsidy Increase Disposition Sheet e. The QA Adoption Manager sends the following documents to the Our Kids Client Data Services in the Finance Department to begin the process of issuing the revised monthly Maintenance Adoption Subsidy payments i. The new Adoption Assistance Agreement with the new approved amount and signed by the adoptive parents. Memo for Request for Subsidy Increase approved by the Director of QA/Licensing iv. Disposition Sheet approved by the Director of QA/Licensing The Client Data Specialist completes a Subsidy Increase Form (See Attachment B) and updates FSFN to begin the process of issuing the revised monthly Maintenance Adoption Subsidy payments. 3. The Child Ages Out (turned 18 years old): Adoptions Payment Processing OKOP Page 6 of 15

7 a. Prior to generating the current month s invoice, the Client Data Specialist prints a report from FSFN of all the children who have aged out. i. The Client Data Specialist ends the In Home service in FSFN in order to stop the monthly adoption subsidy. a) If there are no other adopted children in the home, the Client Data Specialist also closes the post adoptive case. b) If there are other adopted children in the home, then only the aged out child is deactivated. 4. Disruptions in the child living situation e.g. parents deceased. a. The Client Data Department receives information from different sources. b. The Client Data Specialist completes an Adoption Disruption Form (See Attachment C) and verifies information and updates FSFN to discontinue payments to the parents. 5. Adoptive Parents voluntarily decline MAS a. The Client Data Department receives information from different sources. b. The Client Data Specialist completes an Adoption Disruption Form (See Attachment C) and verifies information and updates FSFN to discontinue payments to the parents. F. Non-Recurrent Payments 1. Non-Recurrent payments are for the following: a. Payment of Adoption Attorney Fees b. Reimbursement for Non-Recurring Adoption Expenses c. Additional Post Adoptive Services d. Subsidy Payments rejected from the Monthly Direct Deposit and not included in the Check Run Process. 2. Adoption Attorney Fees and Other Post Adoptive Costs require the Junior Accountant to prepare a Check Request Form: a. Attorney Fees - Attorney fees for finalizing the adoptions i. The Junior Accountant receives attorney invoices and copy Final Judgment of Adoption from different FCMA Agencies. The Junior Accountant keeps a log of all attorney payments on an excel spreadsheet located at k:/ok Finance/Adoptions/Adoption 1time expense. The information includes the following: a) FCMA Agency b) Child Name c) Child s new adopted name d) Date Attorney Invoice received e) Attorney name f) Amount The Junior Accountant prepares a Check Request Form. a) Attaches the following documents: 1) Attorney s Invoice (case number is used as the invoice number to be entered into Solomon). 2) Copy of Final Judgment of Adoption. b) The Assistant Controller or Controller approve and sign the Check Request Form. iv. The Client Data Specialist receives the approved Check Request Form from the Junior Accountant, verifies the adoption is finalized and updates FSFN to begin the process of issuing the payment. 3. Reimbursement for Non-Recurring Adoption Expenses Adoptions Payment Processing OKOP Page 7 of 15

8 a. The QA Adoption Manager or Junior Accountant receives a request for payment from the adoptive parent or vendor. i. The QA Adoption Manager submits the approved invoice to the Junior Accountant in Finance for payment. b. The Junior Accountant prepares a Check Request Form and performs the following: i. Verifies that the $1,000 threshold has not been exceeded. Attaches the invoice or letter with an explanation of the cost. c. The Assistant Controller and Controller approve and sign the Check Request Form. d. The Client Data Specialist receives the approved Check Request Form from the Junior Accountant, verifies the adoption is finalized and updates FSFN to begin the process of issuing the payment. 4. Payment of Additional Post Adoptive Services a. The QA Adoption Manager receives a request for payment from the adoptive parent or vendor. i. The QA Adoption Manager submits the approved invoice to the Junior Accountant in Finance for payment. b. The Junior Accountant prepares a Check Request Form and performs the following: i. Attaches the invoice or letter with an explanation of the cost. Inputs the Check Request into Solomon, the Accounting System. c. The Assistant Controller and Controller approve and sign the Check Request Form. 5. Subsidy Payments Not Processed in the Monthly Direct Deposit or Check Run Process a. The Junior Accountant prepares a Check Request Form and attaches the applicable supporting documentation. i. The Assistant Controller or Controller approve and sign the Check Request Form. b. The Client Data Specialist receives the approved Check Request Form with the supporting documentation and updates FSFN to begin the process of issuing the payment. G. Reconciliation of FSFN to Actual Data Input 1. Pre-Authorization Report A report from the FSFN system that shows the current month s pending payments. 2. At the beginning of each month, the Client Data Specialist downloads the previous month s Check Write file (report in FSFN of each child and the previous month s MAS payment) into an excel worksheet. The spreadsheet is adjusted in order to match the beginning of the month Pre-Authorization Report (report from the FSFN system that shows the current month s pending payments). The following Adjustments are made: a. Remove all aged out children (child turns 18 years old) from the previous month. b. Remove all children that are aging out on the first day of the current month. c. Remove all partial payments from the previous month. d. Adjust for any unresolved reconciling items from the previous month. 3. Throughout the month, the Client Data Specialist updates the spreadsheet for the following: Adoptions Payment Processing OKOP Page 8 of 15

9 a. New Adoptions: Information and amount obtained from the Adoption Subsidy Packets. b. Pre Adoptive Placement: Information and amount obtained from Pre Authorization Report. c. Post Adoption Placement: Information and amount obtained from the Pre Authorization Report. d. Rate Increases: Information and amount obtained from Pre Authorization Report. e. Adoption disruptions: Information and amount obtained from Pre Authorization Report. 4. Each time the excel spreadsheet is updated; the spreadsheet is reconciled to the current day s Pre-Authorization Report. All reconciling items are investigated. H. Check Write File Generated in FSFN and Upload into Solomon (Our Kids Accounting Software) In order to issue payments to the adoptive parents, a Check Write file is generated in FSFN. 1. Client Data Services generates a FSFN Pending Invoice Report and a batch is created. This report shows all pending MAS payments. a. The total from the Pending Invoice Report is reconciled to the excel spreadsheet used for the reconciliation process described in the above section. i. All reconciling items are investigated. 2. The Client Data Services Department releases the batch (invoices) in FSFN that generates the Check Write file the next day. a. An internally created software program automatically saves the Check Write file from FSFN to a text file in the shared network drive. b. The Check Write file is reconciled to the excel spreadsheet used for the reconciliation process described in the above section. i. All reconciling items are investigated. V. Solomon, the Accounting Software System A. The Assistant Controller uploads separately into the Solomon Accounts Payable Module the Check Write text files in the shared network drive. See Attachment D for detail procedures. 1. Each file creates a batch in Solomon. 2. The Assistant Controller compares the total number of payees and the total amount to be paid from the Check Write File to the amounts uploaded into the Solomon Accounts Payable Module and performs the following:. a. Releases the batches in the Solomon Accounts Payable Module. b. Selects the invoices to be paid. VI. Payment by Direct Deposit or Check A. Recurrent Monthly Subsidy Payment by Direct Deposit 1. Direct deposit requests for payments must be submitted to the Finance Department by the following dates: a. Direct deposit requests for recurring monthly stipends must be submitted to the Finance Department normally no later than the 14 th of the month; however, the Controller or Assistant Controller determine the date the requests must be submitted to the Finance Department. 2. Setup New Clients and Vendors with the Bank: Adoptions Payment Processing OKOP Page 9 of 15

10 a. The Junior Accountant must receive the required bank form and voided check from the vendor (adoptive parent or vendor) in order to setup the vendor in the Solomon s EFT Module. b. The Junior Accountant sets up the vendor in the Solomon s EFT Module pending approval. i. Once all the new vendors have been entered, the Assistant Controller processes the AP Electronic Funds Transfer or Pre-notes in Solomon through ebanking Suite module- AP Create and Send File. The system automatically prints the following report Audit Report-last file- AP Electronic Funds Transfer. The Assistant Controller provides this report, which lists the new vendors, to the Junior Accountant, who compares it against the Bank Forms. a) If no errors are found, the Assistant Controller keeps the EFT Transmission and process the Pre-notes. b) If errors are found, the Assistant Controller deletes the EFT Transmission and the Junior Accountant makes the proper corrections. c. The Controller uploads a file of the new vendors from the Solomon EFT Module to the Bank s on-line system. d. The Controller s the Chief Financial Officer (CFO) that there are new vendors to be approved. i. Within 48 hours, the CFO must approve the new vendors in the Bank s on-line system. e. The Controller changes the vendors from pending to active status in the Solomon EFT Module f. The Bank s the CFO and Controller an ACH Rejection Report of any errors. i. The Controller prints the ACH Rejection Report and the list of Return Reason Codes from the Bank s on-line system. The Junior Accountant makes the necessary corrections in Solomon (e.g., closed accounts are deleted). g. The Controller transfers the approved vendors in Solomon from pending to active. 3. In order for the Finance Department to pay the direct deposits, the Controller must upload an EFT file to the bank s on-line system and the Chief Financial Officer (CFO) must approve on-line the file by the no later than forty-eight hours (48) hours or two days prior to the effective date of the direct deposit. a. The Assistant Controller or, if not available, the Controller generates a nonnegotiable direct deposit stub for each direct deposit after selecting the vouchers to be paid in the Accounts Payable Module. i. The Assistant Controller posts the direct deposits in the Solomon Accounts Payable Module. Solomon automatically assigns check numbers. b. The Assistant Controller uses the Solomon s EFT Module to create an EFT file located at k:controller/eft/archive and notes the effective date on the file. i. The Solomon s EFT Module automatically places across each stub DIRECT DEPOSIT NON NEGOTIABLE. Each direct deposit stub is saved as a PDF file. c. The Controller uploads the EFT file to the Bank s on-line system. d. The Controller s the CFO that there is a direct deposit to be approved. Adoptions Payment Processing OKOP Page 10 of 15

11 i. The CFO approves the direct deposit payment in the Bank s on-line system. The bank s the Controller and CFO that the direct deposit has been approved. The EFT occurs on the effective date. e. The Senior Accountant prints each direct deposit stub from the PDF files. i. The direct deposit stubs are printed on blank copier paper. Check numbers are automatically assigned by Solomon. f. The Senior Accountant gives the direct deposit stubs to the Office/Mail Clerk. i. The Office/Mail Clerk mails the direct deposit stubs to the vendors. B. Recurrent Monthly MAS and Non-Recurrent Payment by Check 1. The Assistant Controller or Controller, either verbally or via , requests the CFO to add electronic signatures before issuing checks. a. The CFO or CEO approves electronic signatures in Solomon when Adoption checks are issued. 2. The CFO confirms the electronic signatures have been added in the Solomon system. 3. The Assistant Controller saves copies of the checks in PDF form. a. Solomon allows printing checks in PDF form from the Solomon Accounts Payable/Check module without having to post the check run transaction. The PDF form avoids having to scan checks after the checks are issued. b. The Assistant Controller does not post the transaction pertaining to the PDF check run. c. The checks are still pending to be issued after the PDF file has been created because the transaction pertaining to the check run has not been posted. 4. The Assistant Controller or, if not available, the Controller prints the checks after selecting in Solomon the vouchers to be paid. a. Blank check stock paper and a special ink (MCR Toner) are used to print the checks. b. Check numbers are automatically assigned by Solomon. c. The Solomon Accounts Payable system is programmed to only allow the checks to be printed from the Controller s computer using the Assistant Controller or Controller s password. 5. The Assistant Controller randomly compares the printed checks to the PDF file to ensure there are not checks missing in the PDF file. 6. The Assistant Controller posts the checks printed in Solomon if there are not any errors. a. If errors are found, the Assistant Controller will delete the transaction pertaining to the check run and correct errors as needed. i. The incorrect checks printed are shredded. The checks are reprinted once the errors are corrected. 7. The Assistant Controller or Controller, either verbally or via , requests the CFO to remove the electronic signatures after issuing checks. a. The CFO confirms the electronic signatures have been removed in Solomon. 8. The Assistant Controller randomly compares the printed checks to the PDF file to ensure there are no checks missing in the PDF file. 9. The Assistant Controller coordinates the review of the checks by the Accountants prior to mailing the checks to ensure there are no duplicate checks. 10. The Assistant Controller gives the checks to the Office/Mail Clerk. a. The Office/Mail Clerk mails the checks to the clients/vendors. Adoptions Payment Processing OKOP Page 11 of 15

12 VII. Void and Stop Payment of Checks Processed through the Solomon Accounting System A. Void Check - Checks are voided for various reasons such as when the payee is incorrect, the check is older than 90 days and needs to be reissued, or the check is returned not cashed. 1. The Junior Accountant gives the check to be voided and the supporting documentation to the Senior Accountant. a. The Senior Accountant stamps the check VOID AND REISSUE or VOID AND CANCEL. b. The Senior Accountant enters the check into the Solomon Accounts Payable Module as void. i. Solomon shows the check as voided. The Senior Accountant runs an AP Edit Report for only voided checks. The Senior Accountant gives the AP Edit Report, voided check and backup to the Assistant Controller. 2. The Assistant Controller reviews and signs the AP Edit Report and stamps it Approved. a. The Assistant Controller posts the AP Edit Report in the Solomon Accounts Payable Module. b. The Assistant Controller gives the Junior Accountant the approved AP Edit Report, the voided check and the backup. 3. The Senior Accountant performs the following depending on whether the check is going to be reissued or cancelled. a. If the check is VOID AND REISSUE then the following occurs: i. Solomon shows the initial check has been voided which reflects the vendor as unpaid and that a new check needs to be issued. The Payment by Check procedures above occur. Once the new check is issued, the vendor history in Solomon will show the initial check # as a positive amount, the voided check # as a negative amount and the new check # as the payment amount. a) The check is given to the Junior Accountant for delivery. b) The approved AP Edit Report is filed in a binder by date. b. If the check is VOID AND CANCEL then the following occurs: i. The Junior Accountant prepares a Check Request (Debit Adjustment) showing the original check amount as a negative amount. iv. The Client Data Services inputs the Debit Adjustment into FSFN as a recoupment. a) The Check Write File is generated in FSFN to upload into Solomon. See above section Recurrent Monthly MAS and Non-Recurrent Payment by Check for procedures. b) The Junior Accountant gives the Debit Adjustment, voided check and supporting documentation to the Assistant Controller. The Assistant Controller reviews and approves the Debit Adjustment. a) The recoupment is uploaded from FSFN as a debit adjustment into Solomon. b) Releases the batches in the Solomon Accounts Payable Module. c) Selects the invoices to be paid. The Assistant Controller prints a zero check. The check is called a zero check because zero is the net amount remaining due once the original is voided. Adoptions Payment Processing OKOP Page 12 of 15

13 a) The zero check prints the words Void where the numeric dollar amount normally prints on the check. b) The Assistant Controller gives the approved FSFN Pending Invoice Report, voided check, zero check and supporting documentation to the Senior Accountant who performs the following: 1) The voided check in a binder by date for only the original voided checks 2) The Debit Adjustment and backup by vendor name in the file room. B. Stop Payment of Check - A stop payment on an Our Kids check can be for various reasons such as a lost check or a check mailed to an incorrect address and not returned. 1. The Junior Accountant receives a copy of the check that requires a Stop Payment. a. The Junior Accountant prepares a Stop Payment Request form and attaches a copy of the check. i. The Junior Accountant sends the Stop Payment Request form and a copy of the check to the vendor for signature. The vendor signs the Stop Payment Request form and returns it to the Junior Accountant. b. The Junior Accountant fills out the bank s Stop Payment Order. i. The Junior Accountant attaches the Stop Payment Order to the Stop Payment Request form signed by the vendor. iv. The Junior Accountant gives the Stop Payment Order to the CFO, CEO or authorized signer to approve and sign. a) The CFO or CEO signs the Stop Payment Order. The Junior Accountant scans and s the Stop Payment Order to the Assistant Controller or Controller. a) The Assistant Controller or Controller sends the Stop Payment Order to the bank. b) The bank verifies that the check has not been cashed and sends an to the Assistant Controller or Controller that a Stop Payment has been placed on the check. c) The Assistant Controller or Controller forwards the from the bank to the Junior Accountant. The Junior Accountant completes the vendor signed Stop Payment Request form s lower portion called Our Kids Internal Use Only. a) The Junior Accountant gives the completed signed Stop Payment Request form and the bank s Stop Payment Order to the Senior Accountant. 2. The Junior Accountant performs the following depending on whether the check is going to be reissued or cancelled. a. If the check is VOID AND REISSUE then the following occurs: i. Solomon shows the initial check has been voided which reflects the vendor as unpaid and that a new check needs to be issued. The Payment by Check procedures above occur. Once the new check is issued, the vendor history in Solomon will show the initial check # as a positive amount, the voided check # as a negative amount and the new check # as the payment amount. a) The check is given to the Junior Accountant for delivery. b) The approved AP Edit Report is filed in a binder by date. b. If the check is VOID AND CANCEL then the following occurs: Adoptions Payment Processing OKOP Page 13 of 15

14 i. The Junior Accountant prepares a Check Request (Debit Adjustment) showing the original check amount as a negative amount. The Client Data Services inputs the Debit Adjustment into FSFN as a recoupment. a) The Check Write File is generated in FSFN to upload into Solomon. See above section Recurrent Monthly MAS and Non-Recurrent Payment by Check for procedures. b) The Junior Accountant gives the Debit Adjustment, voided check and supporting documentation to the Assistant Controller. The Assistant Controller reviews and approves the Debit Adjustment. a) The recoupment is uploaded as a debit adjustment into Solomon. b) Releases the batches in the Solomon Accounts Payable Module. c) Selects the invoices to be paid. iv. The Assistant Controller prints a zero check. The check is called a zero check because zero is the net amount remaining due once the original is voided. a) The zero check prints the words Void where the numeric dollar amount normally prints on the check. b) The Assistant Controller gives the approved FSFN Pending Invoice Report, voided check, zero check and supporting documentation to the Junior Accountant who performs the follows:. 1) The voided check in a binder by date for only the original voided checks 2) The Debit Adjustment and backup by vendor name in the file room. VIII. Accurately Recorded A. The Assistant Controller compares all the information on the AP Edit Report to the Check Request Forms and attached backup. Any difference are researched and corrected. B. All disbursements are charged to the following fund: 1. Fund 3 - Department of Children and Family (DCF) Fund: Expenses incurred by Our Kids that are reasonable and necessary for the administration of the foster care and related service programs. 2. Fund 9 - Private Fund: Expenses incurred by Our Kids that are not covered by any other fund. IX. Responsibilities Full Care Management Agency (FCMA) is responsible 1) along with Our Kids to actively recruit families or receive calls from a family who is requesting to adopt a child, to negotiate adoption assistance with the prospective adoptive family, 2) to prepare an Adoption Subsidy Package and submit it to the Quality Assurance Adoption department for review and approval and 3) to prepare or compile the final documents to be sent to the adoptive parents attorney for finalization of the process. Quality Assurance (QA) Adoption Manager and Director of Quality Assurance/Licensing are responsible to review and approve 1) the adoption and FCMA recommended financial Maintenance Adoption Subsidy and 2) all payments subsequent to the adoption for other expenses. Adoptions Payment Processing OKOP Page 14 of 15

15 Client Data Financial Services Department is responsible to ensure that the input into FSFN is correct for pre-adoptive, final adoption and one-time payment information prior to the Check Write file generated in FSFN that is used for payment. Assistant Controller is responsible to coordinate and ensure that all expenditures have the proper approval and supporting documentation, are properly recorded and accounted for in a timely and accurate method, and that established policies, procedures, and controls are adhered to and properly applied. Controller is responsible to ensure that disbursements are properly recorded and accounted for in a timely and accurate method and for the development, implementation and application of policies, procedures, and controls. Chief Financial Officer (CFO) is responsible for approving and signing the checks. Chief Executive Officer (CEO) is responsible for approving and signing the checks. 3. Definitions: Check Register. A written record of each check written by Our Kids along with the check number, name of the payee and amount. The check register is in check number order. Check Request Form. An internal form that generates a payment by Our Kids Finance Department. Check Write File. A report in the Florida Safe Families Network (FSFN) System of each client and the previous month s MAS payment. Direct Deposit. Electronic deposit of funds directly into a bank account; therefore, avoiding the need for a paper check. Disbursement. Payment by check or direct deposit. Pre-Authorization Report. A report from the FSFN system that shows the current month s pending payments. SACWIS. Statewide Automated Child Welfare Information System. Solomon. Accounting Software. Stop Payment. Notice by Our Kids to a bank not to honor a specified check drawn on their bank account. Banks usually require a written notification following an oral request and, in case of a certified check, may require posting of an indemnity bond. Vendor. Any entity to which Our Kids makes payment for goods or services including the young adult. Void Check. A check rendered null and void by Our Kids for any purpose. Voided checks can be caused for reasons such as to prevent a check from being cashed when there is an error or discrepancy between the written value and the numeric value, the payee is incorrect, the check is older than 90 days and needs to be reissued, or the check is returned not cashed. Checks can be voided by Our Kids by stamping either "VOID AND REISSUE or VOID AND CANCEL" on the face of the check and entering the voided check into the Solomon Accounts Payable Module. Voucher Request. Same as Check Request Form. 4. Background/related authority: Adoptions Payment Processing OKOP Page 15 of 15