Pennsylvania Code
Title 55 - HUMAN SERVICES
Part VIII - Intellectual Disability and Autism Manual
Subpart C - Administration and Fiscal Management
Chapter 6100 - SERVICES FOR INDIVIDUALS WITH AN INTELLECTUAL DISABILITY OR AUTISM
COST-BASED RATES AND ALLOWABLE COSTS
Section 6100.647 - Allowable costs
Current through Register Vol. 54, No. 44, November 2, 2024
(a) A cost must be the best price made by a prudent buyer.
(b) A cost must relate to the administration or provision of the HCBS.
(c) A cost must be allocated and distributed to various HCBS or other lines of business among cost categories in a reasonable and fair manner and in proportion with the benefits provided to the HCBS or other lines of business among cost categories.
(d) Allowable costs must include costs specified in this chapter.
(e) To be an allowable cost, the cost must be documented and comply with the following:
(f) A cost used to meet cost sharing or matching requirements of another Federally-funded program in either the current or a prior period adjustment is not allowable.
(g) Transactions involving allowable costs between related parties shall be disclosed on the cost report.
This section cited in 55 Pa. Code § 6100.641 (relating to cost-based rate); 55 Pa. Code § 6100.649 (relating to management fees); 55 Pa. Code § 6100.665 (relating to indirect costs); 55 Pa. Code § 6100.802 (relating to support coordination, targeted support management and base-funding support coordination); and 55 Pa. Code § 6100.803 (relating to organized health care delivery system).
