(A) This rule establishes the "child care administration allocation" and outlines the costs that are required, under federal regulations, to be charged as child care administration. In accordance with 42 U.S.C 9858 issued under catalog of federal domestic assistance (CFDA) number 93.575, and as described in 45 C.F.R. 98.52 , federal child care funds that a state may spend on administrative costs is limited to five per cent. Any violation of the limitation constitutes a misuse of funds.
(C) ODJFS will communicate the fund availability and liquidation periods 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'' means costs necessary for the proper administration of the child care program in accordance with 45 C.F.R. 98.52 as follows:
(1) Salaries and related costs of staff engaged in administration and implementation of the program;
(2) Planning, developing and designing child care and development programs or plans;
(3) Providing local officials and the public with program information;
(4) Developing and monitoring contracts and other agreements;
(5) Coordinating the resolution of audit and monitoring findings;
(6) Travel costs incurred for official business in carrying out the program; and,
(7) Administrative services, including accounting services performed by grantees or subgrantees or under agreements with third parties.
(F) 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 described in rule 5101:9-7-20 of the Administrative Code. The CDJFS must report expenditures on the JFS 02827 "Public Assistance (PA) Quarterly Financial Statement" as described in rule 5101:9-7-29 of the Administrative Code.
The CDJFS 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 child care administration and child care non-administration, by full time equivalent and RMS statistics in accordance with the current ODJFS cost allocation plan.
(G) The CDJFS may apply child care administrative expenditures and draw requests in excess of the child care administration allocation to TANF administration funding as outlined in rule 5101:9-6-08.8 of the Administrative Code.