Illinois Administrative Code
Title 89 - SOCIAL SERVICES
Part 240 - COMMUNITY CARE PROGRAM
Subpart T - FINANCIAL REPORTING
Section 240.2050 - Cost Categories for In-home Service

Universal Citation: 89 IL Admin Code ยง 240.2050

Current through Register Vol. 48, No. 12, March 22, 2024

Providers of in-home service for which a fixed rate is established will provide for cost reporting based on the following categories:

a) Direct service worker costs (costs paid to or on behalf of direct service workers), which may include:

1) wages, time paid on behalf of the worker (i.e., vacation, sick leave, holiday and personal leave);

2) health coverage for any provider that does not qualify for an enhanced rate under Public Act 95-713 on or after July 1, 2008, or the amount of cost incurred in excess of the enhanced rate paid to the provider during a reporting period; life insurance; and disability insurance;

3) retirement coverage;

4) FICA;

5) uniforms;

6) workers' compensation;

7) FUTA;

8) travel time and travel reimbursement;

9) unemployment insurance; and

10) other costs approved, in advance, as direct service costs by the Department.

b) Administrative Costs:

1) personnel:
A) administrator;

B) assistant administrator;

C) accountant/bookkeeper;

D) clerical;

E) other office staff;

F) other personnel expenses;

2) consultant:
A) auditors;

B) management consultants;

C) management fees from the parent organization;

D) other related consultant costs;

E) other consultant expenses;

3) non-personnel:
A) office supplies;

B) office equipment (expense or depreciation based upon company policy);

C) telephone/telegraph;

D) conferences, conventions, meeting expenses;

E) subscriptions and reference materials;

F) postage and shipping;

G) advertising;

H) outside printing and art work;

I) membership dues;

J) moving and recruiting;

K) other general operating expenses;

L) profit;

4) occupancy:
A) depreciation;

B) amortization of leasehold improvements;

C) rent;

D) property taxes;

E) interest;

F) other related occupancy costs.

c) Program support costs that include all allowable costs not specifically made a part of direct service costs or administrative costs. These may include:

1) training expenses;

2) malpractice insurance;

3) direct service worker supervisor costs.

Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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