Illinois Administrative Code
Title 89 - SOCIAL SERVICES
Part 240 - COMMUNITY CARE PROGRAM
Subpart T - FINANCIAL REPORTING
Section 240.2030 - Unallowable Costs for In-home Service

a) expenses resulting from transactions with related parties/parent organizations that are greater than the going market cost of the transactions to the provider;

b) non-straightline depreciation;

c) bad debts;

d) special benefits to owners, including owner and key-man life insurance;

e) compensation to non-working owners and officers;

f) discounts, rebates, allowances, and charity grants offered by the agency;

g) entertainment expenses;

h) fundraising;

i) legal fees for litigation with governmental agencies;

j) awards, grants and gifts to individuals;

k) fines and penalties;

l) contingency funds;

m) losses on other grants and contracts; and

n) health coverage costs incurred for direct service workers by any qualifying provider for which an enhanced rate is paid for that purpose by the Department under Section 240.1970.