Kan. Admin. Regs. § 30-10-224 - ICF-MR central office costs
(a) Allocation of
central office costs shall be reasonable, conform to general accounting rules,
and allowed only to the extent that the central office is providing a service
normally available in the ICF-MR. Central office costs shall not be recognized
or allowed to the extent they are unreasonably in excess of similar ICF's-MR in
the program. The burden of furnishing sufficient evidence to establish a
reasonable level of costs shall be on the provider. All expenses reported as
central office cost shall be limited to the actual client-related costs of the
central office.
(b) Expense
limitations.
(1) Salaries of professionally
qualified employees performing the duties for which they are professionally
qualified shall be allocated to the room and board and health care cost centers
as appropriate for the duties performed. Professionally qualified employees
include licensed and registered nurses, dietitians, qualified mental
retardation professionals, and other as may be designated by the secretary.
(2) Salaries of chief executives,
corporate officers, department heads, and employees with ownership interests of
5% or more shall be considered owner's compensation and shall be reported as
owner's compensation in the administrative cost center. Salaries of the chief
executive officers of non-profit organizations shall also be considered owner's
compensation and included in the administrative cost center.
(3) The salary of an owner or related party
performing a client-related service for which such person is professionally
qualified shall be included in the appropriate cost center for that service.
(4) Salaries of all other central
office personnel performing client-related administrative functions shall be
reported in the administrative cost center.
(5) All providers operating more than one
facility shall complete and submit detailed schedules of all salaries and
expenses incurred for each fiscal year. Failure to submit detailed central
office expenses and allocation methods shall result in the cost report being
considered incomplete. Methods for allocating all program costs to all
facilities in this and other states shall be submitted for prior approval.
Changes in these methods shall not be permitted without prior approval.
(6) A central office cost limit
may be established by the agency within the overall administrative cost center
limit.
Notes
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