HBS — Healthcare Billing Services, Inc.
55 High Street, Carroll, Ohio 43112
Phone: (740)639-4218 • Fax: (740)639-4217

55 High Street
Carroll, Ohio 43112


Ohio Medicaid School Program ODE Indirect Cost Recovery

The Ohio Department of Education (ODE) has developed an indirect cost recovery plan for school districts that calculates two indirect cost rates that are used to get additional reimbursement from Federal Programs for certain fiscal costs. The restricted rate was the original rate developed for federal reimbursements focused on administration of federal grants and contracts. The unrestricted rate is used for Federal Medicaid programs and helps compensate for costs associated with the offices of the treasurer, human resources, and operations, as well as maintenance of plant services and other administrative and business support offices.

After completing your indirect cost rate report, HBS would then use the unrestricted rate on your MSP Cost Report to get your district additional Medicaid reimbursement.

Obtaining an Indirect Cost Rate is not a requirement of MSP or any other Federal Program, but it will help increase your MSP and other Federal Program revenue.

For MSP purposes, the ICR report benefits districts that have employed therapists. If the district services are all purchased, the ICR will not increase Medicaid revenue.

HBS is willing to file the ICR report for you, but we would need the following information from you to prepare the report.

  • “Legacy” Schedule of Expenditures by Function and Object Categories for All Funds
  • “BUDSUM” for All Funds (ODE requires this report to be in an Excel file)
  • A copy of the district’s codes and descriptions (if applicable): Operational Unit (OPU), Special Cost Center (SCC), Job Assignment (JOB), Subject Area/Subject (SUBJECT)
  • Table of Organization Chart
  • Salary/Benefits and Fund-Function for indirect departmental staff (if you believe you have more than the examples listed below, you can send them as well). Examples are listed below:
    1. Function 2500 – Fiscal Services: Treasurer/CFO, Secretary to/Asst. to/Sub
    2. Function 2600 – Support Services – Business: Business Manager, Secretary to/Asst. to/Sub
    3. Function 2900 – Support Services – Central: Human Resource Director, Secretary to/Asst. to/Sub

Please include names of employees and their position

  • A USAS Report/Detailed Financial Report by Function that captures all accrued leave (severance) paid during fiscal year. Please include fund/function/object paid from.
  • Square Footage of each building in the district. If greater than 8 building locations, we can report this in total instead of by building.
  • Square Footage and building location of space used by the following departments: Treasurer Staff/Department, Human Resource Staff/Department, Maintenance Department, Warehouse Department

Please let us know if you would like us to prepare the ICR report and when we should be expecting to receive the data listed above. This is a great way to generate additional Medicaid revenue and we are committed to assisting you in any way that we can. If you have any questions, please let us know.

Please email data to: Nikki Poling (npoling@TeamHBS.com)

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