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DSS FISCAL MANUAL Section II - Determination of Allowable/Unallowable Cost

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Section II - Determination of Allowable/Unallowable Cost

June 30, 2016

Section II-A Allowable Cost – General Information

The Department policy covering the allowability of costs is based upon OMB Circular No. A-87

This section references Personnel Costs, Professional Services, Attorney Services, Board Member Expenses, Telephone, Postage, Supplies, Cost of Space, ADP Equipment, Capital Equipment, Travel, Training, Registration Fees and other costs. The Section also gives examples of each item listed above as far as allowable and unallowable costs. Exclusion of a particular item of cost is not intended to imply that it is unallowable.

The following costs are allowable:

A. Personnel Costs

B. Professional Services

Travel and Subsistence payments are allowable in addition to the hourly rates up to a maximum of the same rates that are applicable to the county DSS employees. These costs must be included in the agreement as a budget addendum. However, an attorney may not be paid an hourly rate for time spent traveling.

C. Board Member Expenses

D. Communications and Supplies

E. Cost of Space that is essential to agency functions is a proper charge. Such charges may take the form of:

F. Automatic Data Processing

The Federal Financial Participation (FFP) in the acquisition costs of data processing equipment and services to meet local county agencies need is only available if it does not duplicate or modify an already existing county or state system and limited by the following based criteria:

G. Equipment and Furniture

The following specific criterion applies to the purchase of office equipment:

H. Travel

I. Staff Development and Training

J. Convention Registration

K. Lease/Purchase Agreements

L. Lease/Rental Agreements

M. Other Allowable Items of Cost

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  For questions or clarification on any of the policy contained in these manuals, please contact your local county office.  


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