55 Pa. Code § 1187.71 - Cost reporting
(a) A
nursing facility shall report costs to the MA Program by filing an acceptable
MA-11 with the Department. Costs in the MA-11 are:
(1)
Resident care costs.
(i) Nursing.
(ii) Director of nursing.
(iii) Related clerical staff.
(iv) Practitioners.
(v) Medical director.
(vi) Utilization and medical
review.
(vii) Social
services.
(viii) Resident
activities.
(ix) Volunteer
services.
(x) Pharmacy-prescription
drugs.
(xi) Over-the-counter
drugs.
(xii) Medical
supplies.
(xiii) Laboratory and
X-rays.
(xiv) Physical,
occupational and speech therapy.
(xv) Oxygen.
(xvi) Beauty and barber services.
(xvii) Minor movable property.
(xviii) Other supplies and other resident
care costs.
(2)
Other resident related costs.
(i) Dietary, including food, food
preparation, food service, and kitchen and dining supplies.
(ii) Laundry and linens.
(iii) Housekeeping.
(iv) Plant operation and
maintenance.
(v) Minor movable
property.
(vi) Other supplies and
other resident related costs.
(3)
Administrative costs.
(i) Administrator.
(ii) Office personnel.
(iii) Management fees.
(iv) Home office costs.
(v) Professional services.
(vi) Determination of eligibility.
(vii) Gift shop.
(viii) Advertising.
(ix) Travel/entertainment.
(x) Telephone.
(xi) Insurance.
(xii) Other interest.
(xiii) Legal fees.
(xiv) Federal/State Corporate/Capital Stock
Tax.
(xv) Officers' life
insurance.
(xvi)
Amortization-administrative costs.
(xvii) Office supplies
(xviii) Minor movable property.
(xix) Other supplies and other administrative
costs.
(4)
Capital costs.
(i) Real
estate tax cost.
(ii) Major movable
property.
(iii)
Depreciation.
(iv) Capital
interest.
(v) Rent of nursing
facility.
(vi) Amortization-capital
costs.
(b) The
MA-11 shall identify allowable direct, indirect, ancillary, labor and related
party costs for the nursing facility and residential or other
facility.
(c) The MA-11 shall
identify costs of services, movable property and supplies furnished to the
nursing facility by a related party and the rental of the nursing facility from
a related party.
(d) The MA-11 shall
be based on accrual basis financial and statistical records maintained by the
nursing facility. The cost information contained in the cost report and in the
nursing facility's records shall be current, accurate and in sufficient detail
to support the reported costs.
(e)
An acceptable cost report is one that meets the following requirements:
(1) Applicable items are fully completed in
accordance with the instructions incorporated in the MA-11, including the
necessary original signatures on the required number of copies.
(2) Computations carried out on the MA-11 are
accurate and consistent with other related computations.
(3) The treatment of costs conforms to the
applicable requirements of this chapter.
(4) Required documentation is
included.
(f) The
nursing facility shall maintain adequate financial records and statistical data
for proper determination of costs under the MA Program. The financial records
shall include lease agreements, rental agreements, ledgers, books, records and
original evidence of cost-purchase requisitions, purchase orders, vouchers,
vendor invoices, inventories, time cards, payrolls, bases for apportioning
costs and the like-which pertain to the determination of reasonable
costs.
(g) Records and other
information described in subsection (d) are subject to periodic verification
and audit. Costs which are adequately documented are allowable.
(h) The nursing facility shall maintain the
records pertaining to each cost report for at least 4 years following the date
the nursing facility submits the MA-11 to the Department.
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