Current through Supplement No. 394, October, 2024
Indirect care costs include all costs specifically identified
in this section. Indirect care costs must be included in total, without direct
or indirect allocation to other cost categories unless specifically provided
for elsewhere.
1.
Administration. Direct costs for administering the overall
activities of the facility include:
a. Salary
and employment benefits for administrators, except in a facility of sixty or
fewer beds, part of an administrator's salary may be allocated to other cost
categories provided adequate records identifying the hours and services
provided are maintained by the facility.
b. Salary and employment benefits for
assistant administrators, top management personnel, accounting personnel,
clerical personnel, secretaries and receptionists, data processing personnel,
purchasing, receiving, and store personnel, medical director, security
personnel, and of all personnel not designated in other cost
categories.
c. Board of directors'
fees and related travel expenses.
d. Security personnel or services.
e. Supplies except as specifically provided
for in the direct care, other direct care, and other cost centers of the
indirect care cost category.
f.
Insurance, except insurance included as a fringe benefit and insurance included
as part of related party lease costs.
g. Telephone and telegraph.
h. Postage and freight.
i. Membership dues and
subscriptions.
j. Professional fees
for services such as legal, accounting, and data processing.
k. Central or home office costs including
property costs except as provided for in section 75-02-06-06.1.
l. Advertising and personnel recruitment
costs.
m. Management consultants
and fees.
n. Bad debts and
collection fees as provided for in section 75-02-06-10.
o. Business meetings, conventions,
association meetings, and seminars.
p. Travel, except as necessary for training
programs for personnel required to maintain licensure, certification, or
professional standards requirements.
q. Training, except for training for
personnel required to maintain licensure, certification, or professional
standards requirements.
r. Business
office functions.
s. Working
capital interest.
t. Any costs
that cannot be specifically classified to other cost categories.
2.
Chaplain.
a. Salary and employment benefits for all
personnel assigned to meet the spiritual needs of the residents.
b. Supplies and other expenses related to
meeting the spiritual needs of the residents.
3.
Pharmacy. Compensation for
pharmacy consultants.
4.
Plant operations.
a. Salary and
employment benefits for a director of plant operations, engineers, carpenters,
electricians, plumbers, caretakers, vehicle drivers, and all other personnel
performing tasks related to maintenance or general plant operations.
b. The cost of heating and cooling,
electricity, water, sewer and garbage, and cable television.
c. Repairs and maintenance contracts and
purchased services.
d. Supplies
necessary for repairs and maintenance of the facility, including hardware,
building materials and tools, other maintenance-related supplies, and
noncapitalized equipment not included elsewhere.
e. Motor vehicle operating and resident
transportation expenses.
5.
Housekeeping.
a. Salary and employment benefits for a
director of housekeeping, housekeepers, and other cleaning or housekeeping
personnel.
b. Cost of cleaning
supplies including soaps, waxes, polishes, household paper products such as
hand towels and toilet paper, and noncapitalized cleaning equipment.
c. Contracted services for
housekeeping.
6.
Dietary.
a. Salary and
employment benefits for a director of dietary, nutritionists, dieticians,
cooks, and kitchen personnel involved in the preparation and delivery of
food.
b. The cost of dietary
supplies and utensils including dietary paper products, silverware, and
noncapitalized kitchen and dining equipment.
7.
Medical records. Salary and
employment benefits for personnel performing medical records
maintenance.
General Authority: NDCC 50-24.1-04,
50-24.4-02
Law Implemented: NDCC 50-24.4;
42 USC
1396a(a)(13)