offset against expenses unless specifically excluded in section (2) of this
rule. If an adjustment is for a revenue producing activity representing a
non-allowable cost, the revenue must be offset against the appropriate expense
if the revenue is less than 2 percent of the total provider expense (sum of
cost areas). Where the revenue is greater than 2 percent of the total provider
expense (sum of cost areas), costs must be allocated to this area as described
in OAR 411-070-0430
, Allocation Methods.
Income items that may not be offset are:
Ancillary income and charges for routine
services or supplies that are included in the bundled rate but charged to other
residents (except as required in OAR 411-070-0359
(b) Grants, unless designated for paying a
specific operating cost; and
Donations, unless designated for paying a specific operating cost.
Revenue received for pediatric
residents shall be offset against expenses. These revenues may not be subject
to the 2 percent limitation established in section (1) of this rule. The
revenue shall be offset against cost centers in the same ratio as reported by
the facility in accordance with OAR 411-070-0452
(4) Mental health revenues received from
local governments to provide extra care to Medicaid residents must be reported
in SPD Account 819, directly offset against the related expense and explained
on Schedule A.
Or. Admin. R.
PWC 866(Temp), f. 12-30-77,
ef. 1-1-78; AFS 19-1978, f. & ef. 5-1-78; Renumbered from 461-017-0410 by
Ch. 784, OL 1981 & AFS 69-1981, f. 9-30-81, ef. 10-1-81; SS 2-1981, f.
12-31-81, ef. 1-1-82; SSD 5-1985, f. & ef. 5-1-85; SSD 20-1990, f. &
cert. ef. 10-4-90; SSD 14-1991(Temp), f. 6-28-91, cert. ef. 7-1-91; SSD
18-1991, f. 9-27-91, cert. ef. 10-1-91; SSD 6-1993, f. 6-30-93, cert. ef.
7-1-93; SSD 8-1994, f. & cert. ef. 12-1-94; SSD 1-1997, f. 6-30-97, cert.
ef. 7-1-97; SPD 9-2006, f. 1-26-06, cert. ef. 2-1-06; SPD 15-2009, f. 11-30-09,
cert. ef. 12-1-09
Stat. Auth.: ORS
Stats. Implemented: ORS