Current through Register Vol. 18, September 20, 2024
(1) To be claimed on the MDOC per diem
calculation worksheet, all direct costs must be reasonable and allowable under
OMB Circular A-87 guidelines and supported by paid invoices, transactions
listings, or general ledger entries. The following are examples of cost
categories that can be claimed on the MDOC per diem calculation worksheet and
the way in which they may be calculated:
(a)
inmate compensation (calculated as actual cost);
(b) food and kitchen supplies (prorated using
the bed ratio);
(c) inmate clothing
(calculated as actual cost or prorated using the bed ratio);
(d) prescriptions (calculated as actual
cost);
(e) medical care supplies
(prorated using the bed ratio);
(f)
bedding and linens (calculated as actual cost or prorated using the bed
ratio);
(g) toiletries (calculated
as actual cost or prorated using the bed ratio);
(h) employee uniforms, including shoes (only
for facility staff, not including subcontractors and only if not included as a
personnel benefit and prorated using the bed ratio);
(i) safety and sanitation supplies and
services (prorated using the bed ratio);
(j) maintenance supplies (prorated using the
bed ratio);
(k) office supplies and
postage (calculated as actual cost or prorated using the bed ratio);
(l) minor tools and equipment. Current year
purchases of equipment costing less than $5,000 (prorated using the bed ratio
if applicable). The cost of equipment claimed here cannot be included on
Schedule F-Equipment Cost for the purpose of computing allowable depreciation
charges;
(m) recreation and
education supplies. If any costs are reimbursed by the Inmate Welfare Fund, the
reimbursement must be offset against the claimed cost (calculated as actual
cost or prorated using the bed ratio);
(n) telephone and communication supplies
(calculated as actual cost or prorated using the bed ratio);
(o) property insurance (prorated using the
square footage ratio);
(p) employee
training, education, conferences, and subscriptions related to the operation of
the state portion of the facility;
(q) travel expenses (based on the regional
correctional facility's per diem expense schedule or the state's
schedule);
(r) interest (prorated
using the bed ratio). Debt services (principle) is unallowable and any earnings
on debt service reserve funds and interest earned on the borrowed funds pending
payment of expenses must be offset against the claimed cost; and
(s) utilities (prorated using the square
footage or volume ratio).
(2) Any amounts incurred in support of local
court and/or law enforcement activities are not allowable. The following direct
costs are not allowable:
(a) fees paid to
other local governments for the housing of local prisoners;
(b) off-site hospital and medical care for
state inmates if billed and paid separately by the state;
(c) alcoholic beverages;
(d) costs for transporting and producing
local inmates at local court proceedings;
(e) contributions to a contingency reserve or
any similar provision, such as for future vehicle or equipment purchases, or
for any other events the occurrence of which cannot be foretold with certainty
as to time, or intensity, or with an assurance of their happening;
(f) contributions and donations, including
cash, property, and services regardless of the recipient;
(g) membership fees in organizations engaged
in lobbying;
(h) legal expenses for
prosecution of claims against the state and those incurred in connection with
any criminal, civil, or administrative proceedings commenced by the
state;
(i) fines, penalties,
damages, and other settlements resulting from violations (or alleged
violations) of, or failure of the governmental unit to comply with federal,
state, local, or Indian tribal laws and regulations, except when incurred as a
result of compliance with specific provisions of the contract between the state
and the regional correctional facility;
(j) costs for entertainment, including
amusement, diversion, and social activities and any costs directly associated
with purchase of tickets to shows or sporting events, meals, lodging, rentals,
transportation, and gratuities;
(k)
required repayments of unused grant monies to grantors; and
(l) costs directly associated with any
federal or state grants awarded to the regional correctional
facility.
(3) All
revenue generated from the regional correctional facility's operation must be
offset against the direct costs claimed on the MDOC Per Diem Calculation
Worksheet for Regional Correctional Facilities, Schedule D. Examples of credits
that must be reported are:
(a) insurance
rebates, recoveries, or indemnities on losses;
(b) employee meal program charges;
and
(c) fees, other than inmate
lodging costs, received from other jurisdictions for services
provided.
53-30-507, MCA; IMP,
53-30-507,
MCA;