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.

 

(Source:  Amended at 32 Ill. Reg. 19912, effective December 12, 2008)