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21 <br />18. Costs incurred in prior or future years, with the exception of the cost of an <br />annual independent audit, which may be claimed either in the contract period, <br />which was the subject of the audit, or during the contract period in which the <br />audit is completed; <br />19. Costs that are not adequately documented. <br />I. Charging of Expenditures (WIC 10280; 5 CCR 18037) <br />Net reimbursable program costs must be incurred during the contract period. <br />Contractors shall not use current year contract funds to pay prior or future year <br />obligations. However, the cost of the annual independent audit may be claimed <br />either in the contract period which was the subject of the audit or during the <br />contract period in which the audit is completed. <br />J. Recoupment of Advanced Contract Funds (WIC 10280; and 5 CCR 18038) <br />The CDSS shall recoup any payments made for costs which were not reasonable <br />and necessary. The amount recouped shall be the excess payment over the <br />reasonable or fair market value, or one hundred pe rcent (100%) of the cost if the <br />cost was not necessary. The CDSS may elect to recover any costs associated <br />with recouping advanced contract funds, including collection services or attorney <br />fees. <br />1. Use of Subsidized Family Fees (5 CCR 18039) Family fees received from <br />subsidized parents are to be expended and earned by the contractor before <br />contract funds shall be claimed for reimbursement. <br />2. For CCTR, CHAN and CMIG, Family fees shall be expended on reimbursable <br />costs and earned by providing child days of enrollment. In order to be <br />reimbursed the full contract amount, in addition to the fees received from <br />subsidized parents, the contractor must have additional reimbursable <br />expenditures and provide child days of enrollment beyond the minimum <br />required by the contract. <br />K. Determination of Reimbursable Amount (WIC 10280, 5 CCR 18054, Section <br />18, Chapter 193, Statutes of 2023 (SB 140) <br />1. CCTR, CHAN, CMIG contractors, that are open and continue to operate in <br />accordance with their approved program calendar, shall be reimbursed for an <br />audited claim that is the least of the following: <br />a. The maximum reimbursable amount as stated in the annual childcare and <br />development contract; <br />b. The actual and allowable net costs.