CMS-07-021/023 - Los Angeles County Department of Children and ...

accounted for and that unspent funds are held for the future benefit of Placed
Children, and to determine the appropriate disposition of unallowable
Expenditures.
24.6 Total accumulated unexpended funds (TAUF) shall include (1)
CONTRACTOR’s un-Expended funds; and (2) CONTRACTOR’s accumulated,
unexpended AFDC-FC funds received from COUNTY between September 1,
2003 through the expiration date of the most recently completed contract term.
If facts suggest the possibility of fraud or significant abuse, COUNTY reserves
the right to review uses of unexpended funds accumulated in periods prior to
September 1, 2003. CONTRACTOR’s TAUF shall be reflected on its Semi-
Annual Expenditure Report (Exhibit E).
At the end of any given CONTRACTOR fiscal year, any TAUF that is equal to or
less than two months budgeted revenues for COUNTY’s Group Home program
for its next fiscal year may be retained by CONTRACTOR for future use for the
benefit of Placed Children for reasonable and allowable costs. The maximum
level of retainable TAUF will hereafter be referred to as the TAUF Ceiling. In
the event that CONTRACTOR’s TAUF, at the end of any given CONTRACTOR
fiscal year, exceeds the TAUF Ceiling, CONTRACTOR shall develop a plan
regarding how to utilize the TAUF for the benefit of Placed Children for
reasonable and allowable costs, and shall submit the plan to Director’s Deputy
Director level designee for review and approval within 60 Days of the fiscal year
end. Section 11-404.2 through 11-404.2.24 of the State Manual of Policy and
Procedure provides examples of permissible uses of unexpended funds. Said
Sections may provide a guideline for permissible uses of TAUF. However, all
CONTRACTOR plans for uses of TAUF require pre-approval by the COUNTY.
25.0 REAL PROPERTY, EQUIPMENT, FIXED ASSETS
25.1 CONTRACTOR shall fully comply with all applicable federal, State, and County
laws, ordinances, and regulations in acquiring any and all real property,
furniture, fixtures, equipment, materials, and supplies with funds obtained under
this Contract.
25.2 A Fixed Asset is defined as an article of nonexpendable tangible personal
property having a useful life of more than two years and an acquisition cost of
$5,000 or more of COUNTY funds per unit capitalized.
25.3 CONTRACTOR shall for any Real Property, land, or Fixed Asset costing
$35,000 or more of funds provided to CONTRACTOR through this Contract,
submit to COUNTY, at least 15 business days prior to any purchase (including
Capital Leases as defined by Generally Accepted Accounting Principles
(GAAP)), an analysis demonstrating that the purchase is less costly to
CONTRACTOR than other leasing alternatives. CONTRACTOR shall also
stipulate the source of all funds to be used for the purchase of the subject
property. In the event that any funds to be used in the purchase will be from the
DCFS GH Contract
Part I: Unique Terms and Conditions
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