Current through all regulations passed and filed through September 16, 2024
(A) The city or general health district shall
utilize the cost methodology specified in this rule to calculate costs of
providing services specified in sections
3701.344,
3711.10,
3729.07,
3730.03,
3733.04,
3733.25 and
3749.04 of the Revised Code to
the extent that section
3717.07 of the Revised Code does
not require the use of a different methodology for calculation of costs of
providing services.
(B) The actual
cost to a city or general health district of providing services specified in
sections 3701.344,
3711.10,
3729.07,
3730.03,
3733.04, and
3749.04 of the Revised Code
shall be calculated through utilization of the following data from its previous
fiscal year. Such costs shall not include any costs which are otherwise
recovered by grant, contract or declared match support for any grant or
contract.
(1) List all employees working in
each program for the purpose of administering and enforcing the chapter and
rules;
(2) Determine the
percentage of time worked in each program by each employee, calculated by
dividing the amount determined under paragraph (B)(2)(a) of this rule by the
amount determined under paragraph (B)(2)(b) of this rule.
(a) Total hours worked in each program
subject to this rule by each employee
(b) The total hours worked in all programs
for which each employee was paid in the last year;
(3) Determine the percentage of time worked
in each program by all employees subject to this rule, calculated by dividing
the amount determined under paragraph (B)(3)(a) of this rule by the amount
determined under paragraph (B)(3)(b) of this rule.
(a) Total hours worked in each program
subject to this rule by all employees
(b) The total hours worked in all programs by
all employees for which all employees were paid in the last year;
(4) The total annual wages or
salary paid to each employee;
(5)
The total amount for fringe benefits paid on behalf of each employee;
(6) The total travel costs
attributable to each program subject to this rule by determining the actual
cost of mileage reimbursement or vehicle depreciation, repair, and fuel
incurred for each program;
(7) The
total program direct costs of equipment, supplies, and materials specific to
each program;
(8) The support
costs for the program as determined by one of the following methods:
(a) Use of actual support cost items which
may include, but are not limited to, the salary and fringe benefits of the
health commissioner, utilities, rent, supplies, equipment, liability insurance,
training and other costs as allowable in circular A-87 as published by the
United States office of management and budget.
Actual support costs of each program are calculated by
multiplying the amount determined under paragraph (B)(8)(a)(i) of this rule by
the amount determined under paragraph (B)(8)(a)(ii) of this rule.
(i) The portion of total departmental support
costs allocated to the environmental health subdivision.
(ii) The percentage of total time worked in
each program by all employees subject to this rule as determined in paragraph
(B)(3) of this rule.
(b) Use of an indirect cost rate determined
by the board of health provided the indirect cost used is consistent with the
requirements of circular A-87 as published by the United States office of
management and budget.
(c) Use of
an indirect cost rate of thirty per cent of the sum of wages or salaries,
fringe benefits of employees, attributable to each program. The wages or
salaries and fringe benefits of employees attributable to each program shall be
determined by multiplying the amounts determined for each employee under
paragraphs (B)(4) and (B)(5) of this rule by the percentage for all employees
determined under paragraph (B)(3) of this rule and adding the products;
(d) Application of a negotiated
indirect cost rate and calculation method approved by an agency of the federal
government for the local health district to each program; and
(9) The laboratory, training, and
educational costs for each program subject to this rule.
(C) The costs for each program may also
include, but are not limited to, the amounts of any known or anticipated
increases in costs or expenses for such items as rent, utilities, equipment,
and current personnel, as well as the costs for additional personnel identified
by the board of health of the city or general health district.
(D) The total costs for each program shall be
calculated in the following manner:
(1) For
each employee, multiply the amount of total annual wages or salary determined
under paragraph (B)(4) of this rule by the percentage determined pursuant to
paragraph (B)(2) of this rule. Sum the products;
(2) For each employee, multiply the fringe
benefits determined under paragraph (B)(5) of this rule by the percentage
determined pursuant to paragraph (B)(2) of this rule. Sum the products;
(3) For each employee, the actual
travel costs for each employee attributable to each program may be used. Sum
the costs. As an alternative, multiply the total travel costs determined under
paragraph (B)(6) of this rule by the percentage determined pursuant to
paragraph (B)(2) of this rule. Sum the actual products;
(4) Add the amounts determined under
paragraphs (B)(7), (B)(8), (B)(9) and (C) of this rule for each program to the
totals calculated in paragraphs (D)(1), (D)(2), and (D)(3) of this rule. This
total is the cost for each program.
(E) For any license fee that includes an
amount established by the public health council, the city or general health
district shall remit all amounts due to the department of health within
forty-five days of the conclusion of each calendar quarter, unless another
timeframe is specified in law.
