Ohio Administrative Code
Title 5101:9 - ODJFS Practices
Chapter 5101:9-31 - Workforce Investment Act (WIA) Allocations
Section 5101:9-31-17 - Cost allocation requirements for workforce innovation and opportunity act (WIOA) stand alone local areas
Current through all regulations passed and filed through March 18, 2024
(A) "Local area" means the subrecipient as designated by the governor responsible for administering workforce development activities as defined by department of labor (DOL) federal regulations. For the purposes of this rule, "WIOA stand alone local areas" are defined as local areas that receive only DOL funding from ODJFS to administer workforce development services. This rule provides guidelines to assist WIOA stand alone areas in the tracking of time spent on all direct workforce development services and activities for the purpose of appropriately allocating costs to the benefiting programs.
Combined local areas allocate staff costs in accordance with rule 5101:9-7-20 of the Administrative Code.
(B) Local areas performing solely WIOA administrative functions
If a stand alone local area's operations are limited to the performance or coordination of functions classified as general administrative functions as listed in this paragraph, the stand alone area shall report all costs associated with the stand alone area as direct charges to WIOA administration.
(C) Local areas performing both WIOA administrative and program functions
A stand alone local area that performs any functions not covered in paragraph (B) of this rule may develop a cost allocation plan, such as the ones outlined in paragraphs (D) and (E) of this rule, and in accordance with 2 C.F.R. 200, or may track time spent on all activities (including administration) using random moment sampling (RMS). If a stand alone local area chooses to use RMS, the executive director and all staff in that local area shall participate in RMS. This requirement is an exception to rule 5101:9-7-20 of the Administrative Code, which states administrative positions are generally excluded from the time study.
(D) Exception for special grants
A stand alone local area that receives a grant for a specific program activity may exercise the option to direct charge the costs associated with that grant, including costs of a staff member who works solely on that activity. The exception shall be reserved for when a stand alone local area's usual chosen method of allocation would not appropriately allocate costs (or distribute expenditures) in accordance with relative benefits received.
(E) Activity report exception
A stand alone local area that performs more than one activity and performs those activities for long periods of time may choose to identify effort spent on multiple activities or programs by the completion of personnel activity reports.
(F) Documentation supporting the allocation of costs in a stand alone local area shall not be submitted to ODJFS but shall be maintained by the stand alone local areas for auditing purposes.
(G) Allocated expenditures shall be submitted to the county finance information system (CFIS) and shall continue to be reported as described in rule 5101:9-7-29 of the Administrative Code.
(H) Financial, programmatic, statistical, recipient records, and supporting documents shall be retained by the local area in accordance with rule 5101:9-9-21 of the Administrative Code.