Section 4300.135. Actual costs

The intention of this method is to determine and assign the actual costs related to the provision of mental health or mental retardation services. Once a county program has developed and implemented a methodology for apportionment based on actual costs, it may not assign costs according to a proportion of program costs methodology. Costs shall be assigned as follows:

(1) Costs which can be readily identified as mental health or mental retardation shall be appropriately assigned.

(2) Time records or a random time study shall be used to apportion individual staff salaries, benefits and operating and fixed asset expenses related to staff. Time which cannot be assigned, not to exceed 25% of available time, can be ignored in developing an apportionment ratio.

(3) Other costs shall be apportioned based on the overall ratio resulting from the assignment of costs in paragraphs (1) and (2).