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Included in CFR Manual Only - New York State Office of Mental Health

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<strong>New</strong> <strong>York</strong> <strong>State</strong><br />

Consolidated<br />

Budget and Claim<strong>in</strong>g<br />

<strong>Manual</strong><br />

Subject: Appendix EE – OPWDD<br />

Reimbursement Pr<strong>in</strong>cipals<br />

For the Periods:<br />

January 1, 2010 to December 31, 2010<br />

July 1, 2010 to June 30, 2011<br />

Section/Page: 55.2<br />

Issued: February 15, 2010<br />

Pr<strong>of</strong>essional Fees and Dues and Subscriptions for Personal Purposes<br />

Such costs are generally not eligible for reimbursement. However, costs for licensure or<br />

certification required as a condition <strong>of</strong> employment by the agency are eligible for<br />

reimbursement.<br />

Enterta<strong>in</strong>ment<br />

Costs which related solely to the amusement and diversion <strong>of</strong> staff, adm<strong>in</strong>istration, or board<br />

members which are <strong>of</strong> no bus<strong>in</strong>ess benefit to the agency are not eligible for reimbursement.<br />

Costs <strong>in</strong>curred by the agency <strong>in</strong> the provision <strong>of</strong> annual holiday parties or picnics or employee<br />

recognition events are eligible reimbursement, subject to the prudent buyer concept.<br />

Costs <strong>in</strong>curred by staff <strong>in</strong> the provision <strong>of</strong> direct consumer service are considered program<br />

costs.<br />

Personal Automobile Related<br />

Personal commut<strong>in</strong>g costs, as def<strong>in</strong>ed by the Internal Revenue Service for tax purposes, are not<br />

eligible for reimbursement. Costs for bus<strong>in</strong>ess related use <strong>of</strong> a personal vehicle are eligible for<br />

reimbursement if the costs are ord<strong>in</strong>ary and necessary. An ord<strong>in</strong>ary cost is one that is common<br />

and accepted by the <strong>in</strong>dustry. A necessary cost is one that is required by the agency for the<br />

benefit <strong>of</strong> the agency or its consumers and not the <strong>in</strong>dividual staff or board member.<br />

Agency Provided Vehicle<br />

Costs associated with the acquisition or lease, operation, and ma<strong>in</strong>tenance <strong>of</strong> an agency owned<br />

vehicle used for agency related bus<strong>in</strong>ess, or costs associated with the personal use <strong>of</strong> an<br />

agency owned vehicle which are reported on the employee’s IRS W-2 form as compensation,<br />

and determ<strong>in</strong>ed by the board <strong>in</strong> written agency policy, are eligible for reimbursement. Costs <strong>in</strong><br />

excess <strong>of</strong> the luxury vehicle threshold, as def<strong>in</strong>ed by the Internal Revenue Service, are not<br />

eligible for reimbursement.<br />

Gifts<br />

The cost <strong>of</strong> gifts is not eligible for reimbursement. Awards given for employee recognition<br />

purposes are not considered gifts.<br />

<strong>Office</strong> Furnish<strong>in</strong>gs<br />

The cost <strong>of</strong> <strong>of</strong>fice furnish<strong>in</strong>gs and decorations considered lavish or extravagant when compared<br />

to the prudent buyer concept, is not eligible for reimbursement. F<strong>in</strong>e art and collectibles are not<br />

reimbursable.

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