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It is important to understand the provisions for each manual as they pertain to allowable costs and approval and policies. Highlights of revisions from 12/13 RCM:

REIMBURSABLE COST MANUAL

July 1, 2013 – June 30, 2014 (applicable for 14/15)

Crosswalk of Changes

Please use the following guide to reference specific content changes to the 2013-14 Reimbursable Cost Manual by Section.

INTRODUCTION

  • Users of this Manual – The fourth paragraph has several sentences bolded for emphasis.

SECTION I – DEFINITIONS

  • 1. Commissioner’s Approval– See subsections B.(2), (5) & (7) (New).
  • 4. Less-Than-Arm’s-Length (LTAL) Relationship and Conflicts of Interest –

See subsections E. (7) (changed wording), subsection G (Code of Ethics & Conflict of Interest Policies).

SECTION II – COST PRINCIPLES

  • 2. Administration – C. (added)
  • 3. Advertising – Guidelines for Preschool Program Advertising:

See subsection A. – added text.

  • 13. Compensation for Personal Services – See subsections A. (4)d (added job codes and time approval example), (5), (10) (added merit award must be based on performance evaluation), 10 d. (added), (12) (wording)
  • 17. Depreciation/Amortization – See subsections A.(2)
  • 27. Insurance –See subsection A. (adding more detail)
  • 40. Recruitment of Personnel – See subsections C (Added).
  • 48. Special Education Itinerant Teacher Services– See subsections A.(3) (changed wording).
  • 57. Telephone/Communication Equipment – See subsection A (changed).

SECTION III – GENERAL REQUIREMENTS

  • 3. Whistleblower Policy– (added)