FAPMTL 94 (Cost Principles)
Fiscal Administrative Procedure Manual Transmittal Letter No. 94
January 23, 2009
TO: Fiscal Administrative Procedure Manual Holders
FROM: Douglas E. Lumpkin, Director
SUBJECT: Cost Principles

The Ohio Department of Job and Family Services (ODJFS) is rescinding the existing Administrative Code rule 5101:9-1-15 and issuing a new 5101:9-1-15 "Costs Principles" as a result of an internal five year rule review.

References to the guiding principles in the Code Of Federal Regulations (CFR) have been updated and the reference to 5101:9-5-03 has been stricken and replaced with 5101:9-4-07, which addresses procurement requirements.

In all instances, if there is a question regarding which federal, state, or local regulation is applicable, the most restrictive applies.

Please direct inquiries to your ODJFS Fiscal Supervisors/Bureau of County Finance and

Technical Assistance at (614) 752-9194.

Instructions:

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Chapter 15101:9‑1‑15 (effective 1/31/04)5101:9‑1‑15 (effective 01/30/09)