Ohio Administrative Code
Title 5101:9 - ODJFS Practices
Chapter 5101:9-1 - Performance Standards
Section 5101:9-1-02 - County cost structures
Current through all regulations passed and filed through March 18, 2024
(A) The Ohio department of job and family services (ODJFS) allocates costs in accordance with the ODJFS federally approved cost allocation plan (CAP). This quarterly plan is submitted to the United States department of health and human services and defines the method used by ODJFS to distribute and report costs to the various job and family services programs Ohio administers. Costs are placed in one of the seven cost categories in paragraph (B) of this rule based on the activity to which they relate. Costs of similar functions in like circumstances must be treated consistently in making this assignment. General cost principles based on 2 C.F.R. part 200 are found in rule 5101:9-1-18 of the Administrative Code.
(B) The following cost structures are contained in the ODJFS CAP and must be used by the county family services agency for state and federal reporting purposes. Each county agency shall consistently apply costs within at least one of the following seven cost structures based on the activity performed:
(C) The county agency shall determine all direct, administrative and shared costs within the categories outlined in paragraph (B) of this rule to specific programs and grants in accordance with this chapter.