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 6100.659 - Rental of administrative space
Current through Register Vol. 54, No. 44, November 2, 2024
(a) The cost of rental of an administrative space, from a related or unrelated party for a programmatic purpose for an HCBS, is allowable, subject to the following:
(b) The allowable cost amount may include an expense for the following:
(c) The provider shall only include expenses related to the space for the provision of the HCBS.
(d) A rental cost under a lease which is required to be treated as a capital lease under the Financial Accounting Standards Board Accounting Standards Codification Section 840-10-25-1, as amended, is allowable up to the amount that would have been allowed had the provider purchased the property on the date the lease agreement was executed.
(e) An unallowable cost includes the following:
This section cited in 55 Pa. Code § 6100.641 (relating to cost-based rate); 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).
