Indiana Administrative Code
Title 405 - OFFICE OF THE SECRETARY OF FAMILY AND SOCIAL SERVICES
Article 1 - MEDICAID PROVIDERS AND SERVICES
Rule 14.6 - Rate-Setting Criteria for Nursing Facilities
Section 14.6-21 - Allocation of expenses
Universal Citation: 405 IN Admin Code 14.6-21
Current through March 20, 2024
Authority: IC 12-15-1-10; IC 12-15-21-2
Affected: IC 12-13-7-3; IC 12-15
Sec. 21.
(a) Except as provided in subsection (b), the detailed basis for allocation of expenses between nursing facility services and other services in a facility shall remain a prerogative of the provider as long as the basis is reasonable and consistent between accounting periods.
(b) The following relationships shall be followed:
(1)
Reported expenses and patient census information must be for the same reporting
period.
(2) Nursing salary
allocations must be on the basis of nursing hours worked and must be for the
reporting period except when specific identification is used based on the
actual salaries paid for the reporting period.
(3) No allocation of costs between annual
financial report line items shall be permitted.
(4) Any changes in the allocation or
classification of costs must be approved by the office prior to the changes
being implemented, unless implementing prior period audit adjustments. Proposed
changes in allocation or classification methods must be submitted to the office
for approval at least ninety (90) days prior to the provider's reporting year
end.
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