Indiana Administrative Code
Title 405 - OFFICE OF THE SECRETARY OF FAMILY AND SOCIAL SERVICES
Article 1 - MEDICAID PROVIDERS AND SERVICES
Rule 17 - Rate-Setting Criteria for State-Owned Intermediate Care Facilities for the Mentally Retarded
Section 17-16 - Allocation of costs
Universal Citation: 405 IN Admin Code 17-16
Current through March 20, 2024
Authority: IC 12-15-1-10; IC 12-15-1-15; IC 12-15-21-2
Affected: IC 12-13-7-3; IC 12-15
Sec. 16.
(a) The detailed basis for allocation of expense between different levels of care in a facility shall remain a prerogative of the provider as long as the basis is reasonable and consistent between accounting periods. (b) However, 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) Any change in the allocations must be
approved by the office prior to the changes being implemented. Proposed changes
in allocation 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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