405 IAC 1-12-10 - Computation of rate; allowable costs; review of cost reasonableness
Authority: IC 12-15-1-10; IC 12-15-21-2
Affected: IC 12-13-7-3; IC 12-15
Sec. 10.
(a) The per
diem rate shall be an all-inclusive rate. The office shall not set a rate for
more than one (1) level of care for each CRF/DD provider.
(b) Costs and revenues shall be reported as
required on the financial report forms. Patient or resident care costs shall be
clearly identified.
(c) The
provider shall report as patient or resident care costs only costs that have
been incurred in the providing of patient or resident care services. The
provider shall certify on all financial reports that costs not related to
patient or resident care have been separately identified on the financial
report.
(d) In determining
reasonableness of costs, the office may compare line items, cost centers, or
total costs of providers with like levels of care throughout the state. The
office may request satisfactory documentation from providers whose costs do not
appear to be accurate and allowable.
(e) Indiana state taxes, including local
taxes, shall be considered an allowable cost. Federal income taxes are not
considered allowable costs.
Notes
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