Current through all regulations passed and filed through March 18, 2024
(A) Administrative/operational costs are
the costs
incurred in the effective and efficient management of a federal grants program.
(1)
Administrative/operational costs are incurred for a
common purpose benefiting more than one program.
(2)
Administrative/operational costs do not include costs that can be assigned to a
specific program; e.g., TANF administration, Workforce Investment Act (WIA)
administration.
(3)
The general principles and standards for determining
costs for federal awards carried out through grants, cost reimbursement
contracts, and other agreements with state and local government agencies, found
in 2 C.F.R. part 225 and described in rule
5101:9-1-15
of the Administrative Code, apply to the allowability for charging
administrative/operational costs to these federal programs. Examples of
administrative costs include, but are not limited to:
(a)
Costs not
associated with providing program services to individuals, including staff
performing administration and coordination functions;
(b)
Preparation of
program plans and budgets; and
(c)
Costs for goods
and services required for administration, including costs for supplies,
equipment, travel, postage, utilities, office space rental, and maintenance,
provided such costs are not classified as administrative costs for providing
program services.
(B)
Shared administrative costs.
(1)
Shared
administrative costs are incurred for a common purpose benefiting more than one
major function and are not readily assignable to specific programs or cost
pools.
(2)
In a county department of job and family services
(CDJFS) or a combined agency, staff are identified with one or more programs
and the information is imported to the Ohio department of job and family
services (ODJFS) via the county finance information system (CFIS).
(C) Administrative
costs associated with the major program area categories and ODJFS acknowledged
CDJFS function or program cost category are grouped into cost pools. Cost pools
are based on the program activity to which they relate. Expenditures reported
through cost pools represent operating costs of the local agency.
Administrative costs linked to direct casework activity are measured and
allocated to various federal funding sources and programs through the random
moment sample (RMS) time study.
(1) Income
maintenance administrative costs.
(a) "Income
maintenance (IM) administrative costs" are costs that benefit one or more IM
programs. The IM cost pool consists of costs relating to the administration of
various IM programs and may include work activities under prevention,
retention, and contingency (PRC), Ohio works first (OWF), or food
assistance employment and training
(FAET). In a CDJFS, this cost
category may also include WIA costs.
(i) This cost pool includes staff identified
to IM through the shared costs distribution, the IM administrator, and staff
performing IM functions when IM activities are performed under the direction of
the IM administrator. This cost pool also includes
staff performing both IM and WIA functions, as well as administrators who
supervise the staff performing both IM and WIA functions.
(ii) The ODJFSacknowledged CDJFS function or program cost category includes direct
or shared ODJFS acknowledged CDJFS functions or program costs for IM programs
assigned by the board of county commissioners to be administered by the county
agency.
(b) The local agency
shall report IM administrative costs on the JFS 02827
"Public
Assistance (PA) Quarterly Financial Statement" in accordance with rule
5101:9-7-29
of the Administrative Code and allocated by the process described in paragraphs
(C)(1)(b)(i) to (C)(1)(b)(iii) of this rule.
(i) In a CDJFS or a combined agency, staff
are identified with one or more programs and the information is imported to ODJFS via the quarterly
report of full time equivalent (FTE) positions in CFIS as IM combined.
(ii) Administrative costs
associated with the IM program area are placed in the IM cost pool along with
the IM portion of shared costs in accordance with rule
5101:9-1-05
of the Administrative Code. Administrative costs
associated with the workforce program area may be placed in the IM cost pool
along with the workforce portion of shared costs in accordance with rule
5101:9-1-05
of the Administrative Code.
(iii) Administrative costs are distributed
based on percentages derived from the results of the RMS in accordance with
rule
5101:9-7-20
of the Administrative Code.
(2) Social service administrative costs.
(a) "Social service (SS) administrative
costs" are costs that benefit one or more SS programs. The SS cost pool
consists of costs relating to the administration of various SS programs,
including work activities under PRC, OWF, FSET, and specific IM
or WIA programs, if these programs are performed
by SS staff.
(i) This cost pool includes
staff identified to SS through the shared costs distribution, the SS
administrator, and staff performing SS functions when SS activities are
performed under the direction of the SS administrator. This cost pool also includes staff performing both SS and
WIA functions, as well as administrators who supervise the staff performing
both SS and WIA functions.
(ii) The ODJFS acknowledged CDJFS function or
program cost category includes direct or shared ODJFS acknowledged CDJFS
function or program costs for programs assigned by the board of county
commissioners to be administered by the county agency.
(b) The local agency shall report SS
administrative costs on the JFS 02827 in accordance with rule
5101:9-7-29
of the Administrative Code and allocated by the process described in paragraphs
(C)(2)(b)(i) to (C)(2)(b)(iii) of this rule.
(i) In a CDJFS or a combined agency, staff
are identified with one or more programs and reported as direct or apportioned
direct SS
and the information imported to ODJFS via the quarterly
report of FTE positions in CFIS.
(ii) Administrative costs associated with the
SS program area are placed in the SS cost pool along with the SS portion of
shared costs in accordance with rule
5101:9-1-05
of the Administrative Code. Administrative costs
associated with the workforce program area may be placed in the SS cost pool
along with the workforce portion of shared costs in accordance with rule
5101:9-1-05
of the Administrative Code.
(iii) Administrative costs are distributed
based on percentages derived from the results of the RMS in accordance with
rule
5101:9-7-20
of the Administrative Code.
(3)
Workforce
administrative costs.
(a)
"Workforce administrative costs" are costs that
directly benefit one or more WIA programs. These costs include staff identified
to workforce through the shared costs distribution; the workforce
administrator, if the administrator only supervises staff who solely perform
workforce activities, and staff performing workforce functions, if the staff
performs solely workforce activities.
(b)
The local agency
shall report workforce administrative costs on the JFS 02827 in accordance with
rule
5101:9-7-29
of the Administrative Code and allocated by the process described in paragraphs
(C)(3)(b)(i) to (C)(3)(b)(iii) of this rule.
(i)
In a CDJFS or a
combined agency, workforce staff are identified with one or more programs by
the quarterly report of FTE positions and the information imported to ODJFS via
the quarterly report of FTE positions in CFIS.
(ii)
In a CDJFS
without staff who work solely on WIA activities, administrative costs
associated with the workforce program area are placed in the IM or SS cost pool
along with the workforce portion of shared costs in accordance with rule
5101:9-1-05
of the Administrative Code. Administrative costs are distributed based on
percentages derived from the income maintenance random moment sample (IMRMS) or
social service random moment sample (SSRMS) results in accordance with rule
5101:9-7-20
of the Administrative Code.
(iii)
In a CDJFS
with staff who work solely on WIA activities, administrative costs associated
with the workforce program areas and the staff dedicated to the WIA programs
are placed in the WIA cost pool along with the workforce portion of shared
costs in accordance with rule
5101:9-1-05
of the Administrative Code. Administrative costs are distributed based on
percentages derived from the workforce random moment sample (WFRMS) results in
accordance with rule
5101:9-7-20
of the Administrative Code. Any staff who work on both IM and WIA activities,
as well as the administrators who supervise those staff, are placed in the IM
or SS cost pool.
(4) Child support
administrative costs.
(a) "Child support (CS)
administrative costs" are all CS expenditures with the exception of direct
Title IV-D or non-IV-D costs, shared costs, and countywide central service plan
payments. The CS cost pool consists of costs relating to the administration of
the CS program.
(i) This cost pool includes
salaries, benefit related compensation, and operation costs of all employees
assigned to CS functions, as well as administrative contracts related to
various CS program functions.
(ii)
Administrative costs included in this cost pool are for administrative
activities related to location of absent parents and putative fathers;
paternity establishment; support order establishment, modifications, and
enforcement; and distribution and disbursement of support collections.
(b) The local agency
shall report CS administrative costs on the JFS 02750
"Child Support Enforcement Agency (CSEA) Quarterly
Financial Statement" in accordance with rules
5101:9-7-29
and
5101:9-6-83
of the Administrative Code and allocated by the process described
in paragraphs (C)(4)(b)(i) to
(C)(4)(b)(iii) of this rule.
(i) In combined agencies, CS staff are
identified with one or more programs and the information is
imported to ODJFS via the quarterly report of FTE positions in CFIS as
CS.
(ii) Administrative
costs associated with the CS program area are placed in the CS cost pool along
with the CS portion of shared costs in accordance with rule
5101:9-1-05
of the Administrative Code.
(iii)
Administrative costs are distributed based on percentages derived from the
results of the RMS in accordance with rule
5101:9-7-23
of the Administrative Code.
(D)
In a CDJFS,
all
administrative costs in the SS, IM, or WIA cost
pools, including ODJFS acknowledged CDJFS function or program
expenditures, are made from the public assistance (PA) fund. If a separate fund
exists for an ODJFS acknowledged CDJFS function or program, costs identified to
the ODJFS acknowledged function or program must be reimbursed to the PA fund
from the separate fund. The amount to be reimbursed to the PA fund is dependent
upon the RMS and the amount identified on the operating expenditure reports.
(E) Single- or multi-purpose
contracts for administrative services may be included in the IM cost pool, SS
cost pool, CS cost pool, WIA cost pool or the
shared cost pool, if the costs of the contract are not assignable to a
particular cost objective in accordance with relative benefits received.
Examples of administrative contracts that may be appropriately charged to a
shared cost pool include, but are not limited to, building maintenance, human
resource services, or any service that indirectly benefits more than one of the
major program areas. All single-purpose and multi-purpose contracts with
service providers or for case management activities shall be charged directly
to the benefiting program funding sources. They may not be included in cost
pool expenditures, which are allocated based on time study results.