(A)The Ohio department of job and family services (ODJFS) allocates costs in accordance with the ODJFS federally approved cost allocation plan (CAP). This quarterly plan is submitted to the United States department of health and human services (HHS) and defines the method used by ODJFS to distribute and report administrative costs to the various job and family services programs Ohio administers. Costs are placed in a cost category described in rule 5101:9-1-02 of the Administrative Code. Costs of similar functions in like circumstances must be treated consistently in making assignment to one of the cost categories.

General cost principles are based on 2 C.F.R. part 200 found in rule 5101:9-1-18 of the Administrative Code.

(B)Definitions:

(1)Administrative costs are costs that benefit more than one federal program, and are:

(a)Not readily assignable without effort disproportionate to the results achieved to a specific program or specific program cost pool.

(b)Determined to be allowable as outlined in rule 5101:9-1-18 of the Administrative Code.

(c)Costs which accumulate and allocate to open federal grants that are not in liquidation.

(d)Costs associated with direct casework activity are measured and allocated to federal funding programs through the random moment sample (RMS) time study as described in rules 5101:9-7-20 and 5101:9-7-23 of the Administrative Code.

(e)Also known as indirect codes, cost pool costs, operating costs, and cost objectives.

(f)Do not include costs that can be directly assigned to a specific program.

(2)A local agency is a non-federal entity (NFE) defined in 2 C.F.R. 200 subpart A:

(a)A state or local government that carries out a federal award as a recipient or subrecipient.

(b)A local government means any unit of government within a state, including a county or a council of governments, whether or not incorporated as a nonprofit corporation under state law.

(3)Major ODJFS acknowledged program areas.

(a)Income maintenance (IM).

(b)Social services (SS).

(c)Child support (CS).

(d)Workforce Innovation Opportunity Act (WIOA).

(e)Child welfare (CW).

(C)ODJFS acknowledged county department of job and family services (CDJFS) cost structures as described in rule 5101:9-1-02 of the Administrative Code.

(1)Shared cost pool costs benefit more than one major program area and allocate to each identified major program area in a CDJFS as described in rule 5101:9-1-05 of the Administrative Code.

(2)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.

(3)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.

(4)CS cost pool costs distribute expenditures for the CS program among CS Title IV-D (and non IV-D) activities such as parent location, paternity establishment, establishment of support orders, support enforcement, medical support, collection and disbursement of payment, distribution, and administrative activity.

(5)WIOA (WI/WF) cost pool costs benefit more than one department of labor (DOL) federal program such as, adult, dislocated worker, and rapid response programs.

(6)CW cost pool costs:

(a)Benefit more than one HHS federal program such as, Title IV-E foster care and adoption program, Title IV-B federal child welfare subsidy, state child protective services, and medicaid related to children, TANF related to services for needy children, and independent living (IL) programs.

(b)The CW cost pool is reported in a stand-alone public children services agency (PCSA).

(c)In a combined agency, as described in rule 5101:9-1-16 of the Administrative Code, the CW costs are included in the SS cost pool.

Replaces: 5101:9-1-04

Effective: 5/4/2024

Certification: CERTIFIED ELECTRONICALLY

Date: 04/19/2024

Promulgated Under: 111.15

Statutory Authority: 5101.02

Rule Amplifies: 329.04, 5101.02

Prior Effective Dates: 08/24/1981, 06/20/1982, 07/09/1982, 01/17/1983, 01/01/1986 (Emer.), 04/01/1986, 01/10/1987, 08/06/1987, 04/21/1988 (Emer.), 07/01/1988, 07/25/1988, 01/07/1989, 07/08/1989, 12/30/1989, 07/28/1996, 06/15/1998, 01/31/2004, 01/23/2009, 06/11/2012