75-03-20-06. Cost categories.

1. Administration. Costs for administration include only those allowable costs for administering the overall activities of the center identified as follows: a. Compensation for administrators, regional directors, program directors, accounting personnel, clerical personnel, secretaries, receptionists, data processing personnel, purchasing personnel, and security personnel. b. Office supplies and forms. c. Insurance, except property insurance directly identified to other cost categories, and insurance included as a fringe benefit. d. The cost of telephone service not specifically included in other cost categories. e. Postage and freight. f. Professional fees for services such as legal, accounting, and data processing. g. Central or home office costs. h. Personnel recruitment costs. i. Management consultants and fees. j. Dues, license fees, and subscriptions. k. Travel and training not specifically included in other cost categories. l. Utilities. The cost of heating and cooling, electricity, and water, sewer, and garbage for space used to provide administration. m. Repairs. The cost of routine repairs and maintenance of property and equipment used to provide administration. n. Plant and housekeeping salaries. The cost of plant operation and housekeeping salaries and fringe benefits associated with the space used to provide administration. o. Property costs. Depreciation, interest, taxes, and lease costs on equipment and buildings for space used to provide administration. p. Interest on funds borrowed for working capital. q. Startup costs.

1. 1. r. Any costs which cannot be specifically classified or assigned as a direct cost to other cost categories.
2. 1. Maintenance. Costs for maintenance include only those allowable costs identified as follows:
3. a. Compensation for community home counselors when performing functions other than rehabilitation, houseparents, dietary personnel, cooks, and laundry personnel.
4. b. Plant and housekeeping salaries. The cost of plant operation and housekeeping salaries and fringe benefits associated with the space used to provide maintenance.
5. c. Food. The cost of consumable food products consumed by clients, houseparents, or community home counselors when performing functions other than rehabilitation.
6. d. Operating supplies. The cost of supplies necessary to maintain the household for clients. Costs include such items as cleaning supplies, paper products, and hardware goods.
7. e. Personal supplies. The cost of supplies used by an individual client for his or her personal needs.
8. f. Clothing. The cost of clothing to maintain a client's wardrobe.
9. g. Personal allowances. The cost of moneys given periodically to clients for personal use. The cost does not include payment, whether in cash or in kind, for work performed by the client or for bonuses or rewards based on behavior.
10. h. School supplies. The cost of school supplies and activity fees, when not provided by or at the expense of the school.
11. i. Recreation expenses. Costs incurred for providing recreation to the clients including subscriptions, sports equipment, dues for clubs, and admission fees to sporting, recreation, and social events.
12. j. Utilities. The cost of heating and cooling, electricity, water, sewer, and garbage, and cable television for space which would normally be included in a single-family dwelling.
13. k. Telephone. The cost of local telephone service to the living quarters.
14. l. Repairs. The cost of routine repairs and maintenance of property and equipment used for the maintenance of the clients.
15. m. Travel. All costs related to transporting clients exclusive of transportation costs involved with active treatment. Transportation costs may include actual expenses of center-owned vehicles or mileage paid to employees for use of personal vehicles.
16. n. Property costs. Depreciation, interest, taxes, and lease costs on equipment and buildings for space associated with the provision of shelter.
17. o. Property insurance. The cost of insuring property and equipment used in the maintenance of clients.
18. 1. Rehabilitation. Costs for rehabilitation include only those allowable costs identified as follows:
19. a. Compensation for social workers, human relations counselors, community home counselors, clinical psychologists, psychiatrists, physicians, nurses or other individuals who provide ongoing rehabilitative services in order to reduce the mental disability of the clients and restore them to their best possible functional level. Rehabilitative services

include family, group, and individual counseling or therapy, and case and program consultation.

b. The cost of services purchased and not provided at the center which include: case management; addiction, psychiatric, psychological, and other clinical evaluations; medication review; and partial care or day treatment.

c. Utilities. The cost of heating and cooling, electricity, and water, sewer, and garbage for space used to provide rehabilitation.

d. Telephone. The cost of long distance telephone service directly related to providing rehabilitation.

e. Repairs. The cost of routine repairs and maintenance of property and equipment used to provide rehabilitation.

f. Plant and housekeeping salaries. The cost of plant operation and housekeeping salaries and fringe benefits associated with the space used to provide rehabilitation.

g. Property costs. Depreciation, interest, taxes, and lease costs on equipment and buildings for space used to provide rehabilitation.

h. Property insurance. The cost of insuring property and equipment used to provide rehabilitation.

i. Travel. Costs related to transporting clients for rehabilitation. Transportation costs may include actual expenses of center-owned vehicles or mileage paid to employees for use of personal vehicles.

j. Training. The cost of training which is necessary to maintain licensure, certification, or professional standards for rehabilitation personnel and the related travel costs.

4. Education. Costs for education include only those allowable costs identified as follows:

a. Compensation for teachers and teacher aides who provide academic training to clients in-house.

b. Property and plant operation expenses for space used to provide in-house academic training to clients.

c. The cost of supplies and equipment used in a classroom that are normally provided by a school district as part of the academic training.

History: Effective December 1, 1991.

General Authority: NDCC 25-03.2-10, 50-06-16

Law Implemented: NDCC 25-03.2