(1) Costs for consultant and contract services are allowable and can be included on Schedule C to the extent that they benefit state inmates and are required by contract.

(2) The following contract services are usually allowable either fully or using a bed ratio if only a portion of the cost benefits state inmates:

(a) in-house medical, dental, and mental health care. Medical co-payments paid by inmates must be offset against any claimed medical costs;

(b) custodial and maintenance;

(c) legal services and nondenominational religious services;

(d) GED and other educational or treatment programs; and

(e) food service.

(3) The following types of contract costs are usually not allowable:

(a) prescription/pharmacy, if the state is billed separately for such medication; and

(b) electronic monitoring of inmates and home detention programs.