Kan. Admin. Regs. § 30-10-220 - ICF-MR revenues
A statement of revenue shall be required as part of the cost report forms.
(a) Revenue shall be
reported in accordance with general accounting rules as recorded in the
accounting records of the facility and as required in the detailed revenue
schedule in the uniform cost report.
(b) The non-reimbursable cost of goods and
services provided to clients shall be deducted from the related expense item.
The net expense shall not be less than zero.
(c) Revenue received for a service that is
not related to client care shall be used to offset the cost of providing that
service provided that excess revenue received for such service shall be
distributed to the entire agency based on generally accepted accounting
principles. The cost report line item which includes the non-client related
costs shall not be less than zero. Miscellaneous revenue with insufficient
explanation in the cost report shall be offset.
(d) Expense recoveries credited to expense
accounts shall not be reclassified as revenue to increase the costs reported in
order to qualify for a higher rate.
(e) Each ICF-MR provider with a day
habilitation program shall not be required to deduct the income earned from the
costs incurred on contracts. The effective date of this regulation shall be
October 1, 1991.
Notes
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