New York Codes, Rules and Regulations
Title 18 - DEPARTMENT OF SOCIAL SERVICES
Chapter II - Regulations of the Department of Social Services
Subchapter F - Finance; Claims for Reimbursement by Social Services Districts
Article 1 - Reimbursement and Claims
Part 602 - Cost Allocation For Reimbursement Claiming
Section 602.1 - Allocation principles
Current through Register Vol. 46, No. 39, September 25, 2024
Costs subject to reimbursement from more than one program or activity must be allocated or distributed by social services districts among the various classifications for which reimbursement may be claimed in a manner that reasonably assigns to each appropriate classification that portion of the costs for which reimbursement is sought.
(a) Districts must adhere to the cost allocation principles prescribed by the department.
(b) Except as otherwise directed by the department, social services districts must adhere to the cost allocation principles to which the department is subject as a condition of obtaining reimbursement from entities other than the department.
(c) Cost allocation plans must be utilized when required or applicable.
(d) Except as otherwise required by an established or approved cost allocation plan, costs will be charged to the most specific groups of classifications or pools that are applicable to the allocated cost.
(e) Costs derived from general groups of classifications or pools must be distributed to less general groups or pools before costs are derived and distributed to specific classifications or pools.
(f) Costs may not be derived and distributed from any group of classifications or pools before the charges or adjustments required for correct calculations of derivations are attributed to that pool.
(g) Administrative costs are subject to allocation unless such costs can be charged to a specific classification or can be subdivided directly to more than one specific classification without allocation.
(h) Groups of classifications or functions established by the department for coding of payroll and nonsalary expenditures must be used by a district when distributing costs for the purpose of submitting a claim for reimbursement to the department.
(i) Directions of the department may be countermanded only by a subsequent express direction made by an agent of the department authorized to make such direction for the department. Directions will not be presumed to be subject to revision by any order or direction other than by the department. However, any district which is ordered by a court or a Federal authority to take action in contravention of these regulations must notify the department's general counsel orally as soon as possible of such order and confirm such notification in writing. Such notification and confirmation must recite the obligation under this subdivision which is being fulfilled. The district's notification must include, where necessary and appropriate, a statement of how the district intends to comply with the order. Such compliance will thereafter constitute compliance with department direction unless the general counsel or other authorized officer of the department specifically directs otherwise. The department direction becomes a final determination not subject to administrative review when a claim or a portion of a claim subject to the direction is adjudicated in accordance with the provisions of section 604.1 of this Title.
