Kingman K. Babcock and Lillian L. Babcock - Page 11

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               board rate covers the cost of the child's food,                        
               personal care items, allowance as well as his share of                 
               the cost of shelter, household incidentals,                            
               furnishings, family recreation and transportation                      
               related to shopping, church, school or family                          
               recreational activities.                                               
          The Foster Parent Manual also specifically designates that a                
          foster child's allowance "is to be taken out of the monthly board           
          rate."  Additionally, the Monroe County Department of Social                
          Services Foster Boarding Home Rate Schedule provides that the               
          board rate "includes the cost of shelter, food, personal care,              
          household furnishings and operations, education and recreation,             
          transportation and parent supervision."  Further, as stated by              
          respondent on brief:                                                        
               [Monroe] County's reimbursement rates for foster                       
               parents are carefully calculated and designed to                       
               reimburse foster parents for the reasonable costs of                   
               caring for their foster children, including shelter,                   
               utilities, and other general household expenses.                       
               [Emphasis added.]                                                      
               We must agree with petitioner wife that all the attendant              
          expenses associated with raising a foster child are simply not              
          covered by governmental funds.  We also observe that petitioners            
          are exceptional individuals.  Even though they are relatively               
          affluent, they have the generosity to undertake the care of those           
          less fortunate.                                                             
               Concerning the special allowances payments, the Foster                 
          Parent Manual states that special allowances "reimburse foster              
          parents for the cost of attire, activities/events, transportation           
          or special items which enhance a foster child's self esteem,                




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