Cost Categories for In-home Service

Section 240 Section 240.2050  Cost Categories for In-home Service Providers of in-home service for which a fixed rate is established will provide for cost reporting based on the following categories: a)         Direct service worker costs (costs paid to or on behalf of direct service workers), which may include: 1)         wages, time paid on behalf of the worker (i.e., vacation, sick leave, holiday and personal leave); 2)         health coverage for any provider that does not qualify for an enhanced rate under Public Act 95-713 on or after July 1, 2008, or the amount of cost incurred in excess of the enhanced rate paid to the provider during a reporting period; life insurance; and disability insurance; 3)         retirement coverage; 4)         FICA; 5)         uniforms; 6)         workers' compensation; 7)         FUTA; 8)         travel time and travel reimbursement; 9)         unemployment insurance; and 10)         other costs approved, in advance, as direct service costs by the Department. b)         Administrative Costs: 1)         personnel: A)        administrator; B)        assistant administrator; C)        accountant/bookkeeper; D)        clerical; E)        other office staff; F)         other personnel expenses; 2)         consultant: A)        auditors; B)        management consultants; C)        management fees from the parent organization; D)        other related consultant costs; E)        other consultant expenses; 3)         non-personnel: A)        office supplies; B)        office equipment (expense or depreciation based upon company policy); C)        telephone/telegraph; D)        conferences, conventions, meeting expenses; E)        subscriptions and reference materials; F)         postage and shipping; G)        advertising; H)        outside printing and art work; I)         membership dues; J)         moving and recruiting; K)        other general operating expenses; L)        profit; 4)         occupancy: A)        depreciation; B)        amortization of leasehold improvements; C)        rent; D)        property taxes; E)        interest; F)         other related occupancy costs. c)         Program support costs that include all allowable costs not specifically made a part of direct service costs or administrative costs. These may include: 1)         training expenses; 2)         malpractice insurance; 3)         direct service worker supervisor costs.