(A)"Countywide central servicesservice costs" are allowable costs of services provided by a governmental unit on a centralized basis to its departments and agencies. Countywide central servicesservice 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:

(1)"Billed central services" means central services that are billed to benefitting agencies and/ or programs on an individual fee for service or similar basis.

(2)"Allocated central services" means central services that benefit agencies but are not billed to the agencies on a fee for service or similar basis.

(B)County governments claiming countywide central service costs under federal awards must develop a cost allocation plan that identifies, accumulates and allocates the countywide central service costs. AnyCounty governments must address any central service cost that benefits all county government branches, whether treated as a direct billed charge to the county family services agency (CFSA) or as an indirect allocated charge supporting the county family services agency, must be addressed in the cost allocation plan. This plan, prepared by the board of county commissioners, is referred to as the countywide central service cost allocation plan. The county must submit the countywide central service cost allocation plan must be submitted to the Ohio department of job and family services (ODJFS) either by or on behalf of the county family services agency CFSA claiming reimbursement no later than December thirty-first of the calendar year for which it is used as the basis of claim.

(C)CountywideCFSAs shall report countywide central service costs are reported for reimbursement on a cash basis and must be paid and reported for reimbursement within the first quarter following the end of the state fiscal year to which they are assigned.

(D)CountywideCFSAs report countywide central service costs are reported as shared or as income maintenance administrative, social services administrative (adult social services and/or child related social services), Workforce Investment Act (WIA), and child support administrative expenditures as identified in the plan and as applicable to the county family services agencyCFSA. CountywideCFSAs report countywide central service expenditures must be reported on the monthly financial statement appropriate for the agency type. Central cost in accordance with rule 5101:9-7-29 of the Administrative Code.serviceService costs relating to disability medical assistance and disability financial assistance are reported separately.