5139-63-04 Allowable expenses.

The categories of allowable expenses. The department will provide a chart of accounts, and will provide specific guidance for the attached/supporting schedules, which are to be used to implement the grant as specified in Chapter 5139-63 of the Administrative Code.

(A) Salary and fringe benefits. This category includes salaries and fringe benefits for staff funded by the grant.

(B) Overtime.Overtime shall be limited to the direct support of operations related to the care and custody of the juvenile resident.

(C) Medical. This category is limited to the youth residing in the facility in need of medical assistance. Examples are physicians, dental, and psychologists.

(D) Education/recreation.

(E) Food. This category is limited to food for youth residing in the facility. NSLA and meal cost reimbursements are required to be recorded under "other funding sources" in accordance with rule 5139-63-03 of the Administrative Code.

(F) Supplies and materials. This category is for supplies and materials need for the day to day operations of the facility including minor equipment (under five hundred dollars).

(G) Motor vehicle. This category includes expenditures for maintenance/repairs of operating vehicles for the facility. This expense includes gas, oil, leasing, repairs, insurance, and licenses/permits.

(H) Travel/staff development. This category is limited to staff travel and professional development, in support of youth programs.

This includes the costs incurred for staff attending conferences, seminars, registration fees, and in-service training. Expense reports must be submitted for all training and training must be job related.

Out of state travel/registration must have prior approval of the department.

(I) Communications. This category includes expenditures for operating the facility. Examples are telephone, postage, postage meter, and shipping.

(J) Fuels and utilities. This category includes expenditures for the operation of the facility. Examples are gas, water, electric and cable television services.

(K) Maintenance and repairs. This category includes costs required to maintain and repair the facility and/or equipment used by the facility. Examples are maintenance contracts, heating and cooling equipment and trash removal services (non -biohazard).

(L) Printing, binding, advertising. This category includes expenditures for printing, advertising, and subscription/publications.

(M) General and other. This category includes sundry expenditures as well as these for drug tests for employees; drug tests for potential employee candidates; employee background verification services; hepatitis vaccines for employees; legal and professional services (non-litigious to the department; non-fringe, employee insurance; tuberculosis tests for employees; youth haircuts and any other item that does not already have a reasonable classification category.

(N) Equipment. Expenditures for equipment having a cost or fair market value of five hundred dollars or greater at time of acquisition, may be approved only if the equipment is used in the direct performance of services to youth or support staff with the facility.

(O) Indirect cost. This category includes services and other administrative functions provided to the facility by the county. These charges shall not exceed two per cent of the total approved grant and detailed documentation shall be submitted.

(P) Capital repairs. Capital funds cannot be commingled with other grant funds. Expenditures must be made in accordance with state, federal, and local laws for such facilities which substantially provide direct service for eligible youth.

Effective: 12/30/2012
R.C. 119.032 review dates: 10/15/2012 and 08/01/2017
Promulgated Under: 119.03
Statutory Authority: 5139.04(D)
Rule Amplifies: 5139.23 , 5139.33 , 2151.151
Prior Effective Dates: 3/30/92 (Emer.), 6/25/92, 10/20/07