Ohio Administrative Code › Title 3701 - Department of Health - Administration and Director › Chapter 3701-36 - Local Health Departments › Section 3701-36-14 - Cost methodology

Current through all regulations passed and filed through July 1, 2024
(A) The city or general health district shall
			 utilize the cost methodology specified in this rule to calculate costs of
			 providing services specified in sections
			 3701.344,
			 3711.10,
			 3729.07,
			 3730.03,
			 3733.04,
			 3733.25 and
			 3749.04 of the Revised Code to
			 the extent that section
			 3717.07 of the Revised Code does
			 not require the use of a different methodology for calculation of costs of
			 providing services.
(B) The actual
			 cost to a city or general health district of providing services specified in
			 sections 3701.344,
			 3711.10,
			 3729.07,
			 3730.03,
			 3733.04, and
			 3749.04 of the Revised Code
			 shall be calculated through utilization of the following data from its previous
			 fiscal year. Such costs shall not include any costs which are otherwise
			 recovered by grant, contract or declared match support for any grant or
			 contract.
(1) List all employees working in
			 each program for the purpose of administering and enforcing the chapter and
			 rules;
(2) Determine the
			 percentage of time worked in each program by each employee, calculated by
			 dividing the amount determined under paragraph (B)(2)(a) of this rule by the
			 amount determined under paragraph (B)(2)(b) of this rule.
(a) Total hours worked in each program
			 subject to this rule by each employee
(b) The total hours worked in all programs
			 for which each employee was paid in the last year;
(3) Determine the percentage of time worked
			 in each program by all employees subject to this rule, calculated by dividing
			 the amount determined under paragraph (B)(3)(a) of this rule by the amount
			 determined under paragraph (B)(3)(b) of this rule.
(a) Total hours worked in each program
			 subject to this rule by all employees
(b) The total hours worked in all programs by
			 all employees for which all employees were paid in the last year;
(4) The total annual wages or
			 salary paid to each employee;
(5)
			 The total amount for fringe benefits paid on behalf of each employee;
(6) The total travel costs
			 attributable to each program subject to this rule by determining the actual
			 cost of mileage reimbursement or vehicle depreciation, repair, and fuel
			 incurred for each program;
(7) The
			 total program direct costs of equipment, supplies, and materials specific to
			 each program;
(8) The support
			 costs for the program as determined by one of the following methods:
(a) Use of actual support cost items which
			 may include, but are not limited to, the salary and fringe benefits of the
			 health commissioner, utilities, rent, supplies, equipment, liability insurance,
			 training and other costs as allowable in circular A-87 as published by the
			 United States office of management and budget.
Actual support costs of each program are calculated by
				multiplying the amount determined under paragraph (B)(8)(a)(i) of this rule by
				the amount determined under paragraph (B)(8)(a)(ii) of this rule.
(i) The portion of total departmental support
			 costs allocated to the environmental health subdivision.
(ii) The percentage of total time worked in
			 each program by all employees subject to this rule as determined in paragraph
			 (B)(3) of this rule.
(b) Use of an indirect cost rate determined
			 by the board of health provided the indirect cost used is consistent with the
			 requirements of circular A-87 as published by the United States office of
			 management and budget.
(c) Use of
			 an indirect cost rate of thirty per cent of the sum of wages or salaries,
			 fringe benefits of employees, attributable to each program. The wages or
			 salaries and fringe benefits of employees attributable to each program shall be
			 determined by multiplying the amounts determined for each employee under
			 paragraphs (B)(4) and (B)(5) of this rule by the percentage for all employees
			 determined under paragraph (B)(3) of this rule and adding the products;
(d) Application of a negotiated
			 indirect cost rate and calculation method approved by an agency of the federal
			 government for the local health district to each program; and
(9) The laboratory, training, and
			 educational costs for each program subject to this rule.