LCSA LETTER 09-12 August 11, 2009
Attached to the 09-10 EDP and non-EDP allocations were citations of AB150 Section 10085(d),
prohibiting LCSAs from enhancing or expanding a child support automation system without written
authorization and attestation from DCSS Director that certain criteria were met. (AB150 terminated
2/1/2012.)
Another citation: per 45 Code of Federal Regulations 95.611 (b)(2)(iii), EDP contracts greater than $1
million or contract amendments with more than 60 days’ time extension must receive prior federal
approval (90 days’ notice required to obtain approvals).
LCSA LETTER 09-10 July 3, 2009
Explains changes to the CS356 claim form for FY 09-10 to isolate and claim staff costs associated with
Early Intervention activities. It notes that overhead costs associated with the Early Intervention staff are
not billable to the Early Intervention allocation.
LCSA LETTER 09-08 April 6, 2009
Attached to 09-10 EDP allocations were definitions of budget line items in EDP Funding Request forms.
Also attached are lengthy descriptions of rules and legal citations where appropriate. Some of the
referenced items include: required inventories for items costing more than $500, prior federal approval
for purchases in excess of $1M or more than 120 days’ time extension (contradicted by LCSA Letter 0912 that says 60 days), additional authorization required if IT project is not completed before the end of
the SFY, annual MOUs with LCSA’s local IT provider department if LCSA procures any paid-for services.
LCSA LETTER 09-06 April 3, 2009
This is a summary of A-87 allowable and unallowable costs, with a caution to read the details in the A87.
LCSA LETTER 09-05 April 13, 2009
Offers guidance on which technology costs can be charged to EDP budgets and which must be claimed
against Administrative allocations.
LCSA LETTER 08-11 September 12, 2008
Gives encouragement to use E-Oscar to resolve credit reporting disputes and provides instructions on
how to claim the expenses (federally eligible in addition to Administrative Allocation).
LCSA LETTER 08-10 July 1, 2008
Details changes to the Administrative Expense Claim (AEC) to meet federal mandates that recovered lab
fees be tracked by customer case number .
LCSA LETTER 05-24 December 15, 2005
Gives detailed instruction for how to depreciate large purchases (thresholds: $5,000 for EDP
equipment; $25,000 for non-EDP equipment) including special instruction for SFYs 2004/05 and
2005/06.
LCSA LETTER 05-23 December 15, 2005
Explains some changes to the AEC 356 form to meet federal requirements regarding the necessary level
of detail.
LCSA LETTER 05-19 November 2, 2005
Explains equipment disposal requirements. References CSS Letter 04-20. Requires records of disposals
be kept for 4 years, 4 months.
LCSA LETTER 05-09 June 4, 2005
“Agreed upon procedures” letter between DCSS and Department of Finance for DOF to conduct LCSA
356 audits.
LCSA LETTER 02-36 November 4, 2002
Provides direction about LCSA funds being kept in interest bearing accounts and interest must be
reported/abated on the CS 356. Refers to FC Section 17714 and CFR Title 45, Subtitle A, Section 74.22
CSS LETTER 05-05 February 9, 2005
“Clarification of non-EDP automation requests and cost thresholds for equipment inventories.” Makes
some exemptions for $500 inventory threshold. Requires prior approval for purchases. Exempts
annually renewed service agreements from requiring prior DCSS approval.
CSS LETTER 04-20 October 7, 2007
Prompted by DOF findings of 4 audited counties, reminds LCSAs about maintaining inventory ledgers,
cash basis claiming, physically inspecting property at least every other year, requiring all non-EDP IT
purchases receive prior approval (in anticipation of the CSE implementation), depreciation limits are $5K
(EDP) and $25K (non-EDP). LCSAs can request in writing help from DCSS in paying for depreciable
equipment in the year of purchase if County General Funds are not available. Specific rules for SFY
04/05 purchases detailed. Reminder of rules for disposition of equipment, makes LCSAs responsible for
understanding and vouching for charges made locally through Cost Allocation Plan. States DCSS policy
that food is not an allowable expenditure. Discusses internal controls in regards to authorizations,
purchasing, and separation of duties. References 45 CFR 92.32 (d) (1) (property ledgers), 45 CFR 92.32
(d) (2) (physical inventories), 45 CFR 95.705 (a) (depreciation), Action Transmittal 94-5 dated July 22,
1994, 45 CFR 92.32 (e) (dispositions), 45 CFR 92.42 (records retention), 45 CFR 95.605 (MOUs between
LCSAs and their County IT departments), OMB a-87, Attachment B (allowable costs), LCSA letter 02-36
and LCSA letter 03-10 (interest bearing accounts), Manual of Policies and Procedures (MMP) Section 25815.34 (cash basis claiming), Generally Accepted Accounting Principles (GAAP), State Controller’s Office
Accounting Standards and Procedures for California Counties (MPP Section 25-200.7).
CSS LETTER 04-20 November 28, 2007 ERRATA
Clarifies CSS Letter 04-20 regarding ownership of CCSAS equipment and how it is recorded on LCSA
inventory ledgers.
CSS LETTER 02-03 January 18, 2002
Health Insurance Incentives
Describes ways for LCSAs to earn incentive funds and how they need to be expended or forfeited.
Amends FSD Letter 00-04. Cites Family Code Section 17714 and FC Section 17600 (c) (5), Welfare &
Institutions Code 10085.
CSS LETTER 00-12 January 4, 2001
Changes the time to file a supplemental claim, formerly 18 months from expenditure, now 9 months
from expenditure. Cites Family Code Section 17540 (a) (1).