The Ohio Department of Job and Family Services (ODJFS) recognizes depreciation, expensing, and use allowance as the three asset reimbursement methods available to county family services agencies and Workforce Investment Act (WIA) areas. The guidelines of asset reimbursement are in compliance with the Code of Federal Regulations (C.F.R.). The principles and standards that are established in 2 C.F.R. 225 determine the allowable costs for federal awards that are disbursed through grants, cost reimbursement contracts, and various agreements with state and local governments.

Please direct questions regarding rule 5101:9-4-10 of the Administrative Code - Asset Reimbursement Methods for County Family Services Agencies and Workforce Investment Act (WIA) Areas to the ODJFS fiscal supervisor or the Bureau of County Finance and Technical Assistance (BCFTA) at (614) 466-5854.

Instructions: