5101:9-1-02 County cost structures.

[This rule designated an internal management rule]

(A) The Ohio department of job and family services (ODJFS) currently allocates costs in accordance with the ODJFS federally approved cost allocation plan (CAP). This annual plan is submitted to the United States department of health and human services and defines the method used by ODJFS to distribute and report costs to the various job and family services programs Ohio administers. Costs are placed in one of five cost categories based on the activity to which they relate. Costs of similar functions must be treated consistently in making this assignment. General cost principles based on 2 C.F.R. part 225 are found in rule 5101:9-1-15 of the Administrative Code.

(B) The following cost structures are contained in the ODJFS CAP and must be used by the county family services agency for state and federal reporting purposes. Each county agency shall consistently apply costs within one of the five following cost structures based on the activity performed:

(1) Income maintenance cost category includes direct income maintenance and Workforce Investment Act (WIA) costs and income maintenance related and WIA combined costs.

(2) Social services cost category includes direct social services and WIA costs and social services related and WIA administrative costs.

(3) Child support cost category includes direct child support costs and child support administrative costs.

(4) ODJFS acknowledged county department of job and family services (CDJFS) function/program cost category includes direct or shared ODJFS acknowledged CDJFS function/program costs of programs assigned by the county board of county commissioners to be administered by the county agency, Some examples of this cost structure may be costs related to the women, infants and children program (WIC), and area agency on aging.

(5) Shared cost category.

(C) The county agency shall determine all direct, administrative and shared costs within the categories outlined in paragraph (B) of this rule to specific programs and grants in accordance with Chapter 5101:9-1 of the Administrative Code.

Effective: 01/30/2009

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 329.04, 5101.02

Prior Effective Dates: 7/28/96, 1/31/04