Principles for allowability/non-allowability of costs set forth herein are the same for grant-in-aid and other award expenses, and for the purpose of rate setting in fee-for-service awards. In grant-in-aid and non-fee-for-service awards, allowable costs set forth herein shall be approved in the provider budget or allocation plan. In fee-for-service awards, rate calculations shall be based on allowable costs as set forth herein.
Ill. Admin. Code tit. 77, § 2030.310