(A) This rule establishes the "TANF administration allocation" and outlines the costs that are required, under federal regulations, to be charged as TANF administration. In accordance with the TANF block grant, issued under the catalog of federal domestic assistance (CFDA) number 93.558 and as described in 45 C.F.R. 263.13, federal TANF funds that a state may spend on administrative costs is limited to fifteen per cent. Any violation of the limitation constitutes a misuse of funds.
Federal regulations exclude expenditures on information technology and computerization needed for tracking and monitoring required for, or under, Title IV-A of the Social Security Act from the fifteen per cent cap.
(1) This exclusion covers the costs for salaries and benefits of staff who develop, maintain, support or operate the portions of information technology or computer systems used for the tracking and monitoring.
(2) The exclusion also covers the costs of contracts for development, maintenance, support, or operation of those portions of information technology or computer systems used for the tracking or monitoring.
(C) ODJFS will issue the TANF administration allocation on a federal fiscal year (FFY) basis. ODJFS will communicate the funding and liquidation periods for this allocation through the county finance information system (CFIS). The county department of job and family services (CDJFS) must expend funds by the end of the funding period and disburse and report expenditures no later than the end of the liquidation period.
(E) The term "administrative costs'' as defined in 45 C.F.R. 263.0 means costs necessary for the proper administration of the TANF program or separate state programs. Activities related to the general administration and coordination of these programs, including contract costs and costs of overhead shall be properly charged against this allocation and include the following:
(1) Salaries and benefits of staff performing administrative and coordination functions;
(2) Costs associated with eligibility determination activities;
(3) Preparation of program plans, budgets, reports and schedules, and the monitoring of program and projects;
(4) Fraud and abuse units;
(5) Services related to accounting, litigation, audits, management property, payroll, personnel, procurement, and public relations;
(6) Costs of goods and services and travel costs required for official business and the administration of the program unless excluded under paragraph (A) of this rule; and,
(7) Management information systems not related to the tracking and monitoring of the program.
(F) The federal TANF definition of "administrative costs'' specifically excludes the costs of providing program services. Costs associated with activities and contracts that provide program services shall be charged to the TANF regular allocation and include the following:
(1) Case management;
(2) Screening and assessments;
(3) Providing diversion benefits and services;
(4) Providing program information to clients; and
(5) Development of employability plans, work activities, work supports, and post-employment services.
(G) The CDJFS shall direct charge contract costs related to the general administration and coordination of the programs to this allocation. The CDJFS shall capture administrative costs through the random moment sample (RMS) process as contained in rule 5101:9-7-20 of the Administrative Code. The CDJFS must report expenditures on the JFS 02827 " Public Assistance Quarterly Financial Statement" as contained in rule 5101:9-7-29 of the Administrative Code.
The ODJFS shall allocate indirect administrative costs associated with providing program services, such as costs for supplies, equipment, travel, postage, utilities, rental and maintenance of office space associated with TANF administration and TANF regular, by full-time equivalent and RMS statistics in accordance with the current ODJFS cost allocation plan.
R.C. 119.032 review dates: 08/31/2012 and 11/01/2017
Promulgated Under: 111.15
Statutory Authority: 5107.05
Rule Amplifies: 5107.05
Prior Effective Dates: 10/1/09 (Emer.), 12/30/09, 8/24/12, (Emer.)