Section 686.260  Unallowable Expenses for Homemaker Service Providers

The following Homemaker Service Provider expenses shall not be considered by HSP:

a)         expenses resulting from transactions with related parties or parent organizations that are greater than the going market cost of the transactions to the Homemaker Service Provider;

b)         non-straightline depreciation;

c)         bad debts;

d)         special benefits to owners, including owner and key-man life insurance;

e)         compensation to non-working owners and officers;

f)         discounts, rebates, allowances and charity grants offered by the Homemaker Service Provider;

g)         entertainment expenses;

h)         fundraising;

i)          legal fees for litigation with governmental agencies;

j)          awards, grants and gifts to individuals;

k)         fines and penalties;

l)          contingency funds; 

m)        losses on other grants and contracts; and

n)         health coverage costs as described under Section 686.250(e)(2).

(Source:  Amended at 38 Ill. Reg. 11519, effective May 15, 2014)