1. (a) Costs identified specifically with activities required for operation of an approved facility, function or program shall be treated as direct costs.

2. (b) If costs are not allowable as special education costs, they shall be treated as direct costs and allocated with their share of the organization’s indirect costs when they represent activities which:

   1. (1) Include the salaries of non-executive personnel;
   2. (2) Occupy space; or
   3. (3) Benefit from the organization’s direct costs, including, but not limited to, the types of costs listed in Ed 1129.16(c).

Source. (see Revision Note at chapter heading for Ed 1100) #9197, eff 6-28-08; ss by #12141, eff 3-24-17