1. a) Direct service worker costs (costs paid to or on behalf of direct service workers), which may include:

   1. 1) wages, time paid on behalf of the worker (i.e., vacation, sick leave, holiday and personal leave);
   2. 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. 3) retirement coverage;
   4. 4) FICA;
   5. 5) uniforms;
   6. 6) workers' compensation;
   7. 7) FUTA;
   8. 8) travel time and travel reimbursement;
   9. 9) unemployment insurance; and
   10. 10) other costs approved, in advance, as direct service costs by the Department.

2. b) Administrative Costs:

   1. 1) personnel:

      1. A) administrator;
      2. B) assistant administrator;
      3. C) accountant/bookkeeper;
      4. D) clerical;
      5. E) other office staff;
      6. F) other personnel expenses;

   2. 2) consultant:

      1. A) auditors;
      2. B) management consultants;
      3. C) management fees from the parent organization;
      4. D) other related consultant costs;
      5. E) other consultant expenses;

   3. 3) non-personnel:

      1. A) office supplies;
      2. B) office equipment (expense or depreciation based upon company policy);
      3. C) telephone/telegraph;
      4. D) conferences, conventions, meeting expenses;
      5. E) subscriptions and reference materials;
      6. F) postage and shipping;
      7. G) advertising;
      8. H) outside printing and art work;
      9. I) membership dues;
      10. J) moving and recruiting;
      11. K) other general operating expenses;
      12. L) profit;

   4. 4) occupancy:

      1. A) depreciation;
      2. B) amortization of leasehold improvements;
      3. C) rent;
      4. D) property taxes;
      5. E) interest;
      6. F) other related occupancy costs.

3. 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. 1) training expenses;
   2. 2) malpractice insurance;
   3. 3) direct service worker supervisor costs.

Providers of in-home service for which a fixed rate is established will provide for cost reporting based on the following categories:

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