Ohio Administrative Code
Title 5101:9 - ODJFS Practices
Chapter 5101:9-1 - Performance Standards
Section 5101:9-1-03 - Direct costs
Universal Citation: OH Admin Code 5101:9-1-03
Current through all regulations passed and filed through March 18, 2024
(A) In accordance with the Ohio department of job and family services (ODJFS) federally approved cost allocation plan, "direct costs" are costs that:
(1)
Benefit two or
more state or federal programs in proportions that can be determined without
undue effort or cost and the cost must be allocated to the programs based on
the proportional benefit;
(2)
May not be charged to a federal or state program as a
direct cost if any other cost incurred for the same purpose in like
circumstances has been charged as an indirect cost;
(3)
Are excluded from
all cost pools; and
(4)
Include dedicated workers to a state or federal program
and the workers do not participate in the random moment sample time
study.
(B) Classification of direct costs in accordance with the ODJFS cost allocation plan are:
(1)
Direct capital asset costs are as defined in paragraph
(A)(2) of rule
5101:9-4-10
of the Administrative Code; and:
(a)
Are not depreciated as outlined in paragraph (E) of
rule
5101:9-4-10
of the Administrative Code;
(b)
Federal and/or
state direct charge approval does not impact county financial statement
depreciation; and
(c)
When a capital asset is allowable to be direct charged
to a state funding source, depreciation is not allowable to be claimed to any
federal grant, either direct or indirect.
(2)
"Direct income
maintenance (IM) costs" are costs for contracts or purchased services that
benefit a particular IM program including temporary assistance to needy
families (TANF), medicaid, food assistance (FA), food assistance employment and
training (FAET), healthchek, IM case management, at risk pregnancy case
management transportation and the "Workforce Innovation and Opportunity Act"
(WIOA); and can be directly allocated to activities associated with those
specific programs. Direct IM costs also include costs of equipment that have
received prior federal approval to be direct charged to particular IM
programs.
(3)
"Direct social services (SS) costs" are costs for
contracts or purchased services that benefit and can be identified with a
particular SS program including TANF, workforce development, refugee
resettlement, childcare, enhanced medicaid transportation, or specific
components/activities of the Title XX program; and can be directly allocated to
activities associated with those specific programs. Direct SS costs also
include costs of equipment that have received prior federal approval to be
direct charged to a particular SS program or Title XX activity.
(4)
"Direct child
support costs (CS)" are costs of contracts or purchased services that benefit
and can be identified with and directly charged to a specific activity within a
specific child support program area and can be directly allocated to activities
associated with those specific programs. Direct CS costs also include costs of
equipment that have received prior federal approval to be direct charged to a
particular CS program.
(5)
"Direct WIOA program costs" are costs of contracts and
purchased services that benefit and can be identified with a particular WIOA
program and can be directly allocated to activities associated with those
specific programs. Direct WIOA costs are also costs of equipment that have
received approval through the JFS 01994 "Request for Approval to Direct Charge
Workforce Innovation and Opportunity Act (WIOA) Area Funds for Equipment"
process to be direct charged to a particular WIOA program.
(6)
"Direct child
welfare (CW) costs" are costs of contracts, purchased services and maintenance
costs that can be identified with a specific child welfare program including
Title IV-B, state child protective allocation (SCPA), independent living (IL),
TANF, post adoption assistance, Title XX related to children and post adoption
special service subsidies (PASSS).
(7)
"Direct foster
care and adoption assistance costs" are defined as contractually purchased
services excluded from the SS and CW administrative cost pool. These costs are
for services incurred solely for allowable IV-E activities.
(8)
"Direct ODJFS
acknowledged county department of job and family services (CDJFS)
function/program costs" are administrative or operating costs related to a
specific ODJFS acknowledged CDJFS function/program administered by other state
or local agencies but completed by staff in a public assistance agency. These
direct ODJFS acknowledged function/program costs are considered
non-reimbursable for ODJFS cost purposes including women, infants and children
program as authorized by the Ohio department of health (ODH), county operated
nursing facility, local area agency for aging and local emergency assistance
(EA) programs. A direct ODJFS acknowledged CDJFS function/program cost is the
cost of salaries of direct service employees that are dedicated to a specific
ODJFS acknowledged CDJFS function/program administered by another agency.
Replaces: 5101:9-1-03
Disclaimer: These regulations may not be the most recent version. Ohio 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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