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● Column (c): Year-to-date expenditures

● Column (d): Outstanding obligations for payment in subsequent months

● Column (e): Total of columns (c) and (d)

● Column (f): Balance of remaining funds (column (a) minus column (e)). Negative balances require a budget revision request.

Complete all cash flow sections, noting large anticipated expenses. Reports must be signed and submitted in duplicate. C. Special Payments Payroll LDSS LAAs paying contractual staff via Special Payments Payroll must record associated funds and fringe benefits in the respective report line items. 10.4 Recordkeeping and Documentation A. Fiscal Accounting The LAA Fiscal Officer must: ● Maintain a dedicated cost category for OHEP

● Track all OHEP costs within a general ledger

● Follow State Procurement Regulations, Title 21 for allowable/unallowable costs

B. Administrative Expenditure Documentation Documentation must clearly identify: ● Date(s)

● Type and purpose of expense

● Applicability to OHEP

Updated May 2025