Or. Admin. Code § 411-070-0430 - Allocation Methods
(1) The provider
must use the allocation methods designated on the NFFS: COST -- ALLOCATION
METHOD:
(a) Property -- Resident Days or
Square Footage.
(b) Administrative
and General -- Resident Days.
(c)
Other Operating Support -- Resident Days.
(d) Food -- Resident Days.
(e) Direct Care Compensation -- Actual Cost
or Resident Days.
(f) Direct Care
Supplies -- Actual Cost or Resident Days.
(g) Ventilator Assisted Program Expense --
Actual Cost or Resident Days.
(2) Where costs are related to non-nursing
facility activities, the provider must use an appropriate allocation method to
reasonably and accurately allocate these costs (see OAR
411-070-0415). For residential
care facility individuals, the facility must use resident days for all areas
except direct care compensation and direct care supplies and property. The
direct care compensation and direct care supplies allocation must be actual
costs incurred. The property allocation method may be based on either resident
days or on square footage and must be designated on the NFFS.
(3) Square footage must be used to allocate
property costs to pediatric units as defined in OAR
411-070-0452.
(4) Actual payroll for the pediatric unit
must be used as the basis for allocating direct care compensation to pediatric
units.
(5) If APD determines that
for a provider it is more reasonable and accurate to use a different allocation
method than specified in sections (1) and (2) of this rule, then such
allocation method must be used.
Notes
Statutory/Other Authority: ORS 410.070
Statutes/Other Implemented: ORS 410.070
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