Ohio Administrative Code
Title 5101:9 - ODJFS Practices
Chapter 5101:9-1 - Performance Standards
Section 5101:9-1-10 - Countywide central service costs

(A) "Countywide central service costs" are allowable costs of services provided by a governmental unit on a centralized basis to its departments and agencies. Countywide central service costs include costs that are incurred by other county agencies such as the county auditor, county prosecutor, or county treasurer, for the benefit of the county family services agency, and the cost of other central services allocated to the county family services agency. Countywide central service costs fall into one of the two following categories:

(B) In accordance with 2 C.F.R. part 200 , appendix V, county governments claiming countywide central service costs under federal awards must develop a countywide central services cost allocation plan that identifies, accumulates and allocates the countywide central service costs. County governments must address any central service cost that benefits all county government branches, whether treated as a billed charge to the county family services agency (CFSA) or as an allocated charge in the plan. The countywide central services cost plan is prepared by the board of county commissioners and submitted to the Ohio department of job and family services (ODJFS) on behalf of the CFSA claiming reimbursement no later than December thirty-first of the calendar year for which it is used as the basis of claim.

(C) CFSAs report countywide central service costs as shared or as income maintenance administrative, social services administrative (adult social services and/or child related social services), Workforce Innovation and Opportunity Act (WIOA), and child support administrative expenditures as identified in the plan and as applicable to the CFSA. CFSAs report countywide central service cost in accordance with rule 5101:9-7-29 of the Administrative Code.