Chapter 5101:9-1 | Performance Standards

Rule 5101:9-1-02 | County cost structures.

• Effective: July 5, 2022
• Promulgated Under: 111.15

(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 and defines the method used by ODJFS to distribute and report costs to the various job and family services programs Ohio administers. Costs are placed in one of the seven cost categories in paragraph (B) of this rule based on the activity to which they relate. Costs of similar functions in like circumstances must be treated consistently in making this assignment. General cost principles based on 2 C.F.R. part 200 are found in rule 5101:9-1-18 of the Administrative Code.

(B) The following cost structures are contained in the ODJFS CAP and must be used by the county family services agency for state and federal reporting purposes. Each county agency shall consistently apply costs within at least one of the following seven cost structures based on the activity performed:

(1) Income maintenance cost category includes direct income maintenance and income maintenance related costs. In a county department of job and family services (CDJFS) that does not have staff who work solely on Workforce Innovation and Opportunity Act (WIOA) activities, this cost category may also include WIOA costs.

(2) Social services cost category includes direct social services and social services related costs. In a CDJFS that does not have staff who work solely on WIOA activities, this cost category may also include WIOA costs.

(3) Child support cost category includes direct child support costs and child support administrative costs.

(4) WIOA cost category includes direct WIOA and WIOA related costs when staff work solely on WIOA program activities.

(5) Child welfare cost category includes direct child welfare costs and child welfare administrative costs. In a combined agency, these costs will be included in paragraph (B) (2) of this rule.

(6) ODJFS acknowledged CDJFS function/program cost category includes direct or shared ODJFS acknowledged CDJFS function/program costs of programs assigned by the county board of county commissioners to be administered by the county agency.

(7) Shared cost category.

(C) The county agency shall determine all direct, administrative and shared costs within the categories outlined in paragraph (B) of this rule to specific programs and grants in accordance with this chapter.

Last updated July 5, 2022 at 1:37 PM

Supplemental Information

Authorized By: 5101.02
Amplifies: 329.04, 5101.02
Five Year Review Date:
Prior Effective Dates: 6/11/2012

Rule 5101:9-1-03 | Direct costs.

• Effective: July 22, 2022
• Promulgated Under: 111.15

(A) In accordance with the Ohio department of job and family services (ODJFS) federally approved cost allocation plan, "direct costs" are costs that:

(1) Benefit two or more state or federal programs in proportions that can be determined without undue effort or cost and the cost must be allocated to the programs based on the proportional benefit;

(2) May not be charged to a federal or state program as a direct cost if any other cost incurred for the same purpose in like circumstances has been charged as an indirect cost;

(3) Are excluded from all cost pools; and

(4) Include dedicated workers to a state or federal program and the workers do not participate in the random moment sample time study.

(B) Classification of direct costs in accordance with the ODJFS cost allocation plan are:

(1) Direct capital asset costs are as defined in paragraph (A)(2) of rule 5101:9-4-10 of the Administrative Code; and:

(a) Are not depreciated as outlined in paragraph (E) of rule 5101:9-4-10 of the Administrative Code;

(b) Federal and/or state direct charge approval does not impact county financial statement depreciation; and

(c) When a capital asset is allowable to be direct charged to a state funding source, depreciation is not allowable to be claimed to any federal grant, either direct or indirect.

(2) "Direct income maintenance (IM) costs" are costs for contracts or purchased services that benefit a particular IM program including temporary assistance to needy families (TANF), medicaid, food assistance (FA), food assistance employment and training (FAET), healthchek, IM case management, at risk pregnancy case management transportation and the "Workforce Innovation and Opportunity Act" (WIOA); and can be directly allocated to activities associated with those specific programs. Direct IM costs also include costs of equipment that have received prior federal approval to be direct charged to particular IM programs.

(3) "Direct social services (SS) costs" are costs for contracts or purchased services that benefit and can be identified with a particular SS program including TANF, workforce development, refugee resettlement, childcare, enhanced medicaid transportation, or specific components/activities of the Title XX program; and can be directly allocated to activities associated with those specific programs. Direct SS costs also include costs of equipment that have received prior federal approval to be direct charged to a particular SS program or Title XX activity.

(4) "Direct child support costs (CS)" are costs of contracts or purchased services that benefit and can be identified with and directly charged to a specific activity within a specific child support program area and can be directly allocated to activities associated with those specific programs. Direct CS costs also include costs of equipment that have received prior federal approval to be direct charged to a particular CS program.

(5) "Direct WIOA program costs" are costs of contracts and purchased services that benefit and can be identified with a particular WIOA program and can be directly allocated to activities associated with those specific programs. Direct WIOA costs are also costs of equipment that have received approval through the JFS 01994 "Request for Approval to Direct Charge Workforce Innovation and Opportunity Act (WIOA) Area Funds for Equipment" process to be direct charged to a particular WIOA program.

(6) "Direct child welfare (CW) costs" are costs of contracts, purchased services and maintenance costs that can be identified with a specific child welfare program including Title IV-B, state child protective allocation (SCPA), independent living (IL), TANF, post adoption assistance, Title XX related to children and post adoption special service subsidies (PASSS).

(7) "Direct foster care and adoption assistance costs" are defined as contractually purchased services excluded from the SS and CW administrative cost pool. These costs are for services incurred solely for allowable IV-E activities.

(8) "Direct ODJFS acknowledged county department of job and family services (CDJFS) function/program costs" are administrative or operating costs related to a specific ODJFS acknowledged CDJFS function/program administered by other state or local agencies but completed by staff in a public assistance agency. These direct ODJFS acknowledged function/program costs are considered non-reimbursable for ODJFS cost purposes including women, infants and children program as authorized by the Ohio department of health (ODH), county operated nursing facility, local area agency for aging and local emergency assistance (EA) programs. A direct ODJFS acknowledged CDJFS function/program cost is the cost of salaries of direct service employees that are dedicated to a specific ODJFS acknowledged CDJFS function/program administered by another agency.

Last updated July 22, 2022 at 1:52 AM

Supplemental Information

Authorized By: 329.04, 5101.02
Amplifies: 5101.02
Five Year Review Date:
Prior Effective Dates: 7/9/1982, 4/21/1988 (Emer.), 1/7/1989

Rule 5101:9-1-04 | Administrative costs.

• Effective: May 4, 2024
• Promulgated Under: 111.15

(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.

Last updated May 6, 2024 at 8:25 AM

Supplemental Information

Authorized By: 5101.02
Amplifies: 329.04, 5101.02
Five Year Review Date:
Prior Effective Dates: 7/28/1996, 1/23/2009

Rule 5101:9-1-05 | Allocation of shared costs.

• Effective: August 25, 2022
• Promulgated Under: 111.15

(A) Definition.

Shared costs are indirect costs incurred for a common purpose that benefit two or more major program areas of the Ohio department of job and family services (ODJFS) acknowledged cost structures outlined in paragraph (B) of rule 5101:9-1-02 of the Administrative Code. Shared costs are:

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

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

(3) Shared costs are reported in the shared cost pool.

(B) Shared cost pool costs.

(1) Employee activities. When employee activities benefit two or more major program areas, their payroll and benefits costs are reported in the shared cost pool. Examples of staff who are appropriately charged to the shared cost pool include:

(a) The director, the director's immediate staff, and other staff who support the general administration of the agency, such as personnel, fiscal, security or centralized purchasing;

(b) The costs associated with those staff are not readily assignable to a specific program area cost pool, and;

(c) Staff categorized as shared do not participate in any ODJFS random moment sample (RMS).

(2) Contract costs. Administrative contract costs are included in the shared cost pool if they are not assignable to a specific program or a major program cost pool in accordance with relative benefit received. Examples of administrative contracts appropriately charged to a shared cost pool include, but are not limited to, human resource services or any service that indirectly benefits more than one federal program operated by the local agency.

(3) Shared costs include local agency functions.

(C) Allocation of shared costs.

Shared costs are allocated to the major program areas in a two phase process:

(1) In the first phase, shared costs are allocated to each major program area based on the average number of full-time equivalent positions within each major program area in the county department of job and family services (CDJFS). The major program areas are income maintenance (IM), social services (SS), Workforce Innovation and Opportunity Act (WIOA) and child support (CS).

(a) Costs associated with WIOA may be included in the IM or SS cost pools; and

(b) A WIOA cost pool may also be considered a major program area if workforce staff in a CDJFS work solely on workforce programs.

(2) In the second phase, shared costs are further distributed to programs within each major program area.

(a) The IM portion of shared costs identified in phase one is added to the IM indirect costs to create a total IM cost pool.

(i) These costs are then distributed to the IM related programs based on percentages derived from the IM RMS time study.

(ii) In a CDJFS that does not have staff who work solely on WIOA activities and the WIOA staff are not included in the SS cost pool, the IM WIOA portion of shared costs identified in phase one is included in the IM cost pool.

(b) The SS portion of shared costs identified in phase one is added to the SS indirect costs to create a total SS cost pool.

(i) These costs are then distributed to the SS related programs based on percentages derived from the SS RMS time study.

(ii) In a CDJFS that does not have staff who work solely on WIOA activities and the WIOA staff are not included in the IM cost pool, the SS WIOA portion of shared costs identified in phase one is included in the SS cost pool.

(c) The CS portion of shared costs identified in phase one is added to the CS costs to create a total CS cost pool. Costs are distributed between Title IV-D and non-IV-D activities based on percentages derived from the CS RMS time study.

(d) In a CDJFS with staff who work solely on WIOA activities, the WIOA portion of shared costs identified in phase one is added to the WIOA indirect costs to create a total WIOA cost pool. These costs are then distributed to the WIOA related programs based on percentages derived from the WIOA RMS time study.

(D) Shared costs are reported in a CDJFS organizational structure as outlined in paragraph (A) of rule 5101:9-1-16 of the Administrative Code.

(E) ODJFS acknowledged CDJFS shared costs are paid from the public assistance (PA) fund. The individual CDJFS function/program funds shall reimburse the PA fund for the portion of shared costs attributable to its major program areas, as identified through the process described in paragraph (B) of this rule. The transfer between funds shall be identified through the expenditure reporting process.

Last updated August 29, 2022 at 8:38 AM

Supplemental Information

Authorized By: 5101.02
Amplifies: 329.04, 5101.02
Five Year Review Date:
Prior Effective Dates: 1/10/1987, 1/31/2004

Rule 5101:9-1-10 | Countywide central service costs.

• Effective: September 5, 2022
• Promulgated Under: 111.15

(A) "Countywide central service costs" are allowable costs of services provided by a governmental unit on a centralized basis to its departments and agencies. Countywide central service 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) In accordance with 2 C.F.R. part 200, appendix V, county governments claiming countywide central service costs under federal awards must develop a countywide central services cost allocation plan that identifies, accumulates and allocates the countywide central service costs. County governments must address any central service cost that benefits all county government branches, whether treated as a billed charge to the county family services agency (CFSA) or as an allocated charge in the plan. The countywide central services cost plan is prepared by the board of county commissioners and submitted to the Ohio department of job and family services (ODJFS) on behalf of the CFSA claiming reimbursement no later than December thirty-first of the calendar year for which it is used as the basis of claim.

(C) CFSAs report countywide central service costs as shared or as income maintenance administrative, social services administrative (adult social services and/or child related social services), Workforce Innovation and Opportunity Act (WIOA), and child support administrative expenditures as identified in the plan and as applicable to the CFSA. CFSAs report countywide central service cost in accordance with rule 5101:9-7-29 of the Administrative Code.

Last updated September 6, 2022 at 8:26 AM

Supplemental Information

Authorized By: 5101.02
Amplifies: 329.04, 329.05, 5101.02
Five Year Review Date:
Prior Effective Dates: 7/15/1984, 6/20/2017

Rule 5101:9-1-16 | County organizational structure and family services duties.

• Effective: November 26, 2020
• Promulgated Under: 111.15

(A) The Ohio department of job and family services (ODJFS) currently recognizes, the following county family services agency (CFSA) organizational structures as designated by the board of county commissioners (BOCC), in accordance with sections 307.981 and 329.40 of the Revised Code:

(1) County department of job and family services (CDJFS);

(2) Child support enforcement agency (CSEA);

(3) Public children services agency (PCSA);

(4) Any combination of a CDJFS and one or more county organizational structures included in this paragraph; or

(5) A joint county CDJFS as outlined in this rule.

The BOCC has designated each agency as a county family services agency (CFSA) that carries out family services duties as defined in section 307.981 of the Revised Code. Family services duties do not include activities funded by the United States department of labor.

(B) The responsibilities for each recognized CFSA is as follows:

(1) The CDJFS has or may have the responsibility of administering the following family services duties and related activities. While ODJFS is required to assure that statewide mandated services are available in all eighty-eight counties, there may be local flexibility with respect to the Title XX social services plan and prevention, retention and contingency (PRC) plans filed by each county:

(a) Income maintenance (IM) programs and activities that include:

(i) Title XIX medicaid administration and related programs;

(ii) Food assistance (FA) administration and employment training; and

(iii) Other income support programs administered by ODJFS and governed by the department of health and human services (DHHS) and the United States department of agriculture (USDA).

(b) Family and adult social services that include:

(i) Title XX social services block grant;

(ii) Adult protective services (APS);

(iii) Child care; and

(iv) Other adult and family support programs administered by ODJFS.

(c) Temporary assistance for needy families (TANF) activities that include:

(i) Ohio works first (OWF) work activities;

(ii) PRC;

(iii) Training; and

(iv) Other approved TANF allowable programs and activities.

(2) The CSEA has the responsibility of administering the family services duties and activities related to Title IV-D child support program, which includes, but is not limited to:

(a) Locating noncustodial parents;

(b) Establishing paternity;

(c) Child and medical support establishment and modification;

(d) Support enforcement for children and medical support for payment collection; and

(e) Non-IV-D related activities such as:

(i) Title XIX, as it relates to support enforcement;

(ii) TANF Title IV-A activities;

(iii) Title IV-E, as it relates to paternity establishment, support order establishment activities;

(iv) Spousal support; and

(v) Special enforcement/employment projects in conjunction with OWF work activities.

(3) The PCSA has the responsibility of administering services activities for children in need of public care or protective services, as described in section 5153.16 of the Revised Code, which includes but is not limited to:

(a) Title IV-E foster care and adoption;

(b) Title IV-B child protective services activities;

(c) Federal chafee independent living;

(d) State child protective services;

(e) Title XIX medicaid activities related to children in custody of the PCSA;

(f) Title XX. (Although the PCSA is not responsible for administration of the Title XX program, the PCSA may administer Title XX activities in accordance with the county's approved Title XX plan and through an agreement with the local CDJFS); and

(g) Other children services programs administered by ODJFS.

(4) Combined agencies:

A BOCC may elect to combine any of the organizational structures as outlined in this rule with the CDJFS as follows:

(a) CSEA programs and activities where the board of county commissioners has designated the CDJFS as the local agency assigned the child support program functions;

(b) PCSA programs and activities where the board of county commissioners has designated the CDJFS as the local agency assigned the children services program functions;

(c) In addition to the family services duties listed in this rule, the CDJFS may, in accordance with section 329.05 of the Revised Code, may administer or assist in administering other state or local family services duties supported wholly or in part by public funds from any source provided by agreement between the BOCC and the agency in which the administration of such activity is vested; and

(d) When appointed by the local workforce area's chief elected officials in accordance with rule 5101:9-31-01 of the Administrative Code, the CDJFS will have the responsibility of providing workforce development activities, as authorized by the Workforce Innovation and Opportunity Act of 2014.

(5) Joint CDJFS:

As outlined in section 329.40 of the Revised Code, a BOCC, by entering into a written agreement, may form a joint CDJFS to perform the duties, provide the services, and operate the programs required under this chapter.

(a) Each BOCC entering into the agreement shall provide written notice of their intent to form a joint CDJFS to the director of ODJFS.

(i) Notification shall include a copy of the BOCC resolution of intent to form a joint CDJFS.

(ii) The notification shall be received by ODJFS no less than ninety days before the agreement's effective date.

(iii) The agreement shall take effect not earlier than the first day of the calendar quarter following the ninety-day notice period.

(b) The BOCC's of the counties forming the joint county department shall collectively constitute the board of directors of the joint CDJFS.

(c) On the effective date of the agreement, the board of directors shall take control of and manage the joint county department subject to this chapter and all other sections of the Revised Code governing the authority and responsibilities of a single board of county commissioners in the operation of a single CDJFS.

(d) All rules, regulations and policies that govern a CDJFS shall also be applicable to a joint CDJFS.

(C) Changes to organizational structure:

(1) The BOCC may initiate a change to the organizational structure of a county family services agency (CFSA). The new organizational structure must be in accordance with paragraph (A) of this rule. The BOCC may:

(a) Merge or combine CFSAs; or

(b) Separate a CFSA or workforce development function from a combined agency and create a stand alone agency.

(2) Notification of change:

The CFSA shall provide written notice of the intent to change the organizational structure to ODJFS. The notification of intent to change any organizational structure of the agency shall be submitted by the CFSA to the ODJFS bureau of county finance and technical assistance (BCFTA). BCFTA will provide the notification to the ODJFS office of fiscal and monitoring services (OFMS) and, if applicable, the appropriate ODJFS program area.

(a) Notification shall include a copy of the BOCC resolution of intent to change the county agency's organizational structure.

(b) The notification shall be received by ODJFS no less than ninety days before the proposed organizational change date.

(c) The organizational change shall take effect no earlier than the first day of the quarter following the ninety-day notice period.

(3) Action plan:

(a) Agencies shall develop an action plan outlining the changes necessary to remain in compliance with the ODJFS federally approved cost allocation plan (CAP).

(b) Final plans must be submitted by the CFSA to the BCFTA no later than sixty days before the organizational change date.

(c) Plans shall include information and timelines regarding necessary changes to the random moment sample (RMS) time study and associated cost pools to ensure compliance with Chapter 5101:9-7 of the Administrative Code.

Supplemental Information

Authorized By: 5101.02, 307.981
Amplifies: 329.01, 329.02, 329.04, 329.40, 307.981
Five Year Review Date:
Prior Effective Dates: 4/1/2014

Rule 5101:9-1-18 | Federal grant cost principles for county family services agency (CFSA) and Workforce Innovation and Opportunity Act (WIOA) local areas.

• Effective: February 24, 2022
• Promulgated Under: 111.15

(A) Cost principles, as outlined in 2 C.F.R. 200 subpart E, communicate the general criteria to determine when a cost is allowable to claim as a direct or an allocable indirect cost to a federal grant. The following basic criteria assists in determining allowable costs. For more detailed information go to https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E.

(1) Reasonable:

(a) The cost amount does not exceed that which would be incurred by a prudent person under similar circumstances; and

(b) The cost is comparable to prices for goods or services within the geographic area.

(2) Necessary:

(a) The cost is necessary for the purposes and performance of the federal grant; and

(b) The cost is generally recognized as ordinary and necessary for the operation of the CFSA or WIOA local area and does not significantly deviate from the locally established cost practices and policies.

(3) Composition and consistent treatment of costs:

(a) A cost may not be charged to a federal grant as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the federal award as an indirect cost.

(b) Direct costs are costs that are charged directly to a federal grant.

(c) Indirect costs are costs which accumulate and allocate to open federal grants that are not in liquidation. Indirect costs are also known as cost pool costs, operating costs, and cost objectives.

(d) Applicable credits.

(4) Allocable:

(a) Allocation is the process of assigning accumulated indirect costs to federal grants.

(b) An indirect cost is allocable to a federal grant in accordance with the relative benefit received based on the allocation methodology.

(B) According to the CFSA and WIOA local area subgrant agreements, as outlined in rules 5101:9-6-02 and 5101:9-31-01 of the Administrative Code, each CFSA and WIOA local area will ensure costs are claimed for the intended purposes of federal grants.

(C) Each CFSA and WIOA local area will maintain written procedures for determining the allowability of costs.

Last updated February 24, 2022 at 10:52 AM

Supplemental Information

Authorized By: 5101.02
Amplifies: 5101.02
Five Year Review Date: