Section 686.280  Cost Categories for Homemaker Services

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

a)         Direct Service Worker costs (costs paid to or on behalf of direct service workers) that may include:

1)         wages, time paid on behalf of the worker (i.e., vacation, sick leave, holiday and personal leave);

2)         health coverage, life insurance and disability insurance;

3)         retirement coverage;

4)         FICA;

5)         uniforms;

6)         worker's compensation;

7)         FUTA;

8)         travel time and travel reimbursement;

9)         unemployment insurance; and

10)         other costs approved, in advance, as direct service costs by the Department.

b)         Administrative Costs:

1)         personnel:

A)        administrator;

B)        assistant administrator;

C)        accountant/bookkeeper;

D)        clerical;

E)        other office staff;

F)         supervisor of homemakers;

G)        other personnel expenses;

2)         consultant:

A)        auditors;

B)        management consultants;

C)        management fees from the parent organization;

D)        other related consultant costs;

E)        other consultant expenses;

3)         non-personnel:

A)        office supplies;

B)        office equipment (expense or depreciation based upon company policy);

C)        telephone/facsimile;

D)        conferences, conventions, meeting expenses;

E)        subscriptions and reference materials;

F)         postage and shipping;

G)        advertising;

H)        outside printing and art work;

I)         membership dues;

J)         moving and recruiting;

K)        other general operating expenses;

L)        profit;

4)         occupancy:

A)        depreciation;

B)        amortization of leasehold improvements;

C)        rent;

D)        property taxes;

E)        interest;

F)         other related occupancy costs.

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)         training expenses;

2)         malpractice insurance;

3)         direct service worker supervisor costs.

(Source:  Amended at 26 Ill. Reg. 3994, effective February 28, 2002)