TITLE administration

Part XV. Health and Human Services

Chapter 355. Medicaid Reimbursement Rates

Subchapter E. Community Care for Aged and Disabled

1 TAC §355.502-§355.505

The Health and Human Services Commission proposes amendments to §355.502, concerning reimbursement methodology for the Community-based Alternatives (CBA) Program, §355.503, concerning reimbursement methodology for the CBA Program for 1997 and subsequent cost reports, §355.504, concerning reimbursement methodology for the Community Living Assistance and Support Services (CLASS) Waiver Program, and §355.505, concerning reimbursement methodology for the CLASS Program for 1997 and subsequent cost reports.

The purpose of the amendments to the CBA rules is to eliminate the monthly fee paid to providers to obtain medical supplies and prescriptions for the recipient. Costs for medical supplies will be included as adaptive aids in the current CBA requisition fee schedule. Prescriptions currently are covered through the Medicaid Vendor Drug Program. The proposed amendments also establish a methodology for determination of a payment rate for reassessment of the recipient after Medicaid eligibility is established. Such reassessments are required by federal regulations.

The amendments to the CLASS rules are intended to establish a methodology for determination of a fee schedule to reimburse CLASS providers for staff costs in acquisition of adaptive aids and minor home modifications for the recipient. These costs currently are reimbursed as habilitation units of service. If approved, the amendments will establish a methodology similar to the CBA program for these costs. In addition, the amendment would establish a methodology to determine the payment rate for reassessment of a recipient after Medicaid eligibility is established. Such reassessments are required by federal regulations.

Gary Bego, Associate Commissioner for Fiscal Affairs, has determined that for the first five years the rule is in effect no fiscal implications for state or local government are anticipated from the enforcement or administration of the rule.

Mr. Bego has also determined that for each year of the first five years this rule is in effect the public benefit anticipated from the enforcement of this rule is (1) clarification of the handling of revenue from acquisition fees by providers for medical supplies, prescriptions, adaptive aids, and minor home modifications, (2) the determination of an appropriate reimbursement of reassessment of a CBA or CLASS program participant. There is no anticipated economic cost to persons required to comply with the proposed rule. This rule will have no local employment impact. There will be no effect on small businesses.

Questions or comments by members of the public on the proposed rule are solicited. Information about the proposal may be obtained by contacting Carolyn Pratt, Texas Department of Human Services, P. O. Box 149030, Austin, Texas 78714-9030, or by phone 512-438-4057. Written comments on the proposal should be mailed or delivered to Steve Svadlenak, Texas Health and Human Services Commission, P.O. Box 13247, Austin, Texas 78711, or by facsimile (FAX) to (512) 424-6641.

The amendments are proposed under Texas Government Code, §531.033, which authorizes the commissioner of health and human services to adopt rules necessary to carry out the commission's duties under chapter 531, and under §531.021, which authorizes the commission to adopt reasonable rules and standards to govern the establishment of rates fees, and charges for medical assistance payments under Human Resources Code, Chapter 32.

This amendments implement Texas Government Code, Chapter 531, §531.021 and Human Resources Code, Chapter 32, §32.028.

§355.502.Reimbursement Methodology for the Community-based Alternatives Program - a 1915(c) Medicaid Home and Community-based Waiver for Aged and Disabled Adults Who Meet Criteria for Alternatives to Nursing Facility Care.

(a)

General requirements. Cost reports pertaining to providers' fiscal years ending in calendar year 1996, or modeled costs used for reimbursement determination, will be governed by the information in this section, and the information in §355.201(b) of this title (relating to General Specifications and Methodology). In addition, the Texas Department of Human Services (DHS) applies the general principles of cost determination as specified in § 355.101 of this title (relating to Introduction). Cost reports pertaining to providers' fiscal years ending in calendar year 1997 and subsequent years will be governed by the information in §355.503 of this title (relating to Reimbursement Methodology for Community-based Alternatives Waiver Program, a 1915(c) Medicaid Home and Community-based Waiver for Aged and Disabled Adults Who Meet Criteria for Alternatives to Nursing Facility Care: 1997 and Subsequent Cost Reports).

(b) - (h)

(No change.)

(i)

Waiver reimbursement determination methodology. Recommended reimbursements are determined in the following manner.

(1)

Unit of service reimbursement. Reimbursement for personal assistance services, nursing, physical therapy, occupational therapy, speech pathology, and in-home respite care services will be determined on a fee-for-service basis in the following manner.

(A)

Total allowable costs for each provider will be determined by analyzing the allowable historical costs reported on the cost report.

(B)

Total allowable costs are reduced by the amount of the pre-enrollment expense fee, [ and ] requisition fee, and reassessment fee revenues accrued for the reporting period. [ received through a voucher payment system ]

(C) - (F)

(No change.)

(2) - (3)

(No change.)

(4)

Requisition fees. Requisition fees are reimbursements paid to the CBA home and community support services contracted providers for their efforts in acquiring adaptive aids and minor home modifications for CBA participants. [ Reimbursement for medical supplies and prescriptions covered under adaptive aids will be determined on a per month per client served basis. ] Reimbursement for adaptive aids and minor home modifications will vary based on the actual cost of the adaptive aid and minor home modification. Reimbursements are determined using a method based on modeled projected expenses which are developed by using data from surveys; cost report data from [ other ] similar programs; consultation with other service providers and/or professionals experienced in delivering contracted services; and /or other sources.

(5)

Reassessment fees. Reassessment fees are reimbursements paid to CBA home and community support services contracted providers for performing annual reassessments. Reimbursements are determined using a method based on modeled projected expenses which are developed by using data from surveys; cost report data from similar programs; consultation with other service providers and/or professionals experienced in delivering contracted services; and/or other sources.

[ (5)

Pre-enrollment expense fee. Reimbursement for pre-enrollment assessment is determined using a method based on modeled projected expenses which are developed by using data from surveys; cost report data from other similar programs, consultation with other service providers and/or professionals experienced in delivering contracted services; and other sources. ]

(6)

Pre-enrollment expense fee. Reimbursement for pre-enrollment assessment is determined using a method based on modeled projected expenses which are developed by using data from surveys; cost report data from other similar programs, consultation with other service providers and/or professionals experienced in delivering contracted services; and other sources.

[ (6)

Exceptions to the reimbursement determination methodology. DHS may adjust reimbursement to compensate for anticipated future changes in the program requirements in accordance with §355.109 of this title (relating to Adjusting Reimbursement When New Legislation, Regulations, or Economic Factors Affect Costs). ]

(7)

Exceptions to the reimbursement determination methodology. DHS may adjust reimbursement to compensate for anticipated future changes in the program requirements in accordance with §355.109 of this title (relating to Adjusting Reimbursement When New Legislation, Regulations, or Economic Factors Affect Costs).

[ (7)

Authority to determine reimbursement. The authority to determine reimbursement is specified in §355.101 of this title (relating to Introduction). ]

(8)

Authority to determine reimbursement. The authority to determine reimbursement is specified in §355.101 of this title (relating to Introduction).

§355.503. Reimbursement Methodology for the Community-based Alternatives Waiver Program - a 1915(c) Medicaid Home and Community-based Waiver for Aged and Disabled Adults Who Meet Criteria for Alternatives to Nursing Facility Care: 1997 and Subsequent Cost Reports.

(a) - (c)

(No change.)

(d)

Waiver reimbursement determination methodology. Recommended reimbursements are determined in the following manner.

(1)

Unit of service reimbursement. Reimbursement for personal assistance services, nursing, physical therapy, occupational therapy, speech pathology, and in-home respite care services will be determined on a fee-for-service basis in the following manner.

(A)

(No change.)

(B)

Total allowable costs are reduced by the amount of the pre-enrollment expense fee, [ and ] requisition fee, and reassessment fee revenues accrued for the reporting period. [ received through a voucher payment system. ]

(C)- (F)

(No change.)

(2) - (3)

(No change.)

(4)

Requisition fees. Requisition fees are reimbursements paid to the CBA home and community support services contracted providers for their efforts in acquiring adaptive aids and minor home modifications for CBA participants. [ Reimbursement for medical supplies and prescriptions covered under adaptive aids will be determined on a per month per client served basis. ] Reimbursement for adaptive aids and minor home modifications will vary based on the actual cost of the adaptive aid and minor home modification. Reimbursements are determined using a method based on modeled projected expenses which are developed by using data from surveys; cost report data from [ other ] similar programs; consultation with other service providers and/or professionals experienced in delivering contracted services; and /or other sources.

(5)

Reassessment fees. Reassessment fees are reimbursements paid to CBA home and community support services contracted providers for performing annual reassessments. Reimbursements are determined using a method based on modeled projected expenses which are developed by using data from surveys; cost report data from similar programs; consultation with other service providers and/or professionals experienced in delivering contracted services; and/or other sources.

[ (5)

Pre-enrollment expense fee. Reimbursement for pre-enrollment assessment is determined using a method based on modeled projected expenses which are developed by using data from surveys; cost report data from other similar programs, consultation with other service providers and/or professionals experienced in delivering contracted services; and other sources. ]

(6)

Pre-enrollment expense fee. Reimbursement for pre-enrollment assessment is determined using a method based on modeled projected expenses which are developed by using data from surveys; cost report data from other similar programs, consultation with other service providers and/or professionals experienced in delivering contracted services; and other sources.

[ (6)

Exceptions to the reimbursement determination methodology. DHS may adjust reimbursement if new legislation, regulations, or economic factors affect costs, according to §355.109 of this title (relating to Adjusting Reimbursement When New Legislation, Regulations, or Economic Factors Affect Costs).]

(7)

Exceptions to the reimbursement determination methodology. DHS may adjust reimbursement if new legislation, regulations, or economic factors affect costs, according to §355.109 of this title (relating to Adjusting Reimbursement When New Legislation, Regulations, or Economic Factors Affect Costs).

(e) - (h)

(No change.)

§355.504. Reimbursement Methodology for the Community Living Assistance and Support Services Waiver Program - a 1915(c) Medicaid Home and Community-based Waiver for Persons With Related Conditions.

(a)

General requirements. Cost reports pertaining to providers' fiscal years ending in calendar year 1994, 1995, or 1996 will be governed by the information in this section, and the information in §355.201(b) of this title (relating to General Specifications and Methodology). In addition, the Texas Department of Human Services (DHS) applies the general principles of cost determination as specified in § 355.101 of this title (relating to Introduction). Cost reports pertaining to providers' fiscal years ending in calendar year 1997 and subsequent years will be governed by the information in §355.505 of this title (relating to Reimbursement Methodology for 1915(c) of the Social Security Act Medicaid Home and Community Based Waiver Services for Persons With Related Conditions: 1997 and Subsequent Cost Reports).

(b)-(c)

(No change.)

(d)

Waiver reimbursement determination methodology.

(1) - (3)

(No change.)

(4)

Reimbursement determination process. Recommended unit of service reimbursements are determined in the following manner.

(A)

Unit or service reimbursement for habilitation, nursing, physical therapy, occupational therapy, speech pathology, and psychological services are determined in the following manner:

(i)

(No change.)

(ii)

Total allowable costs are reduced by the amount of the administrative expense fee, requisition fee, and reassessment fee revenues accrued for the reporting period. [ received through a voucher payment system. ]

(iii) - (vii)

(No change.)

(B)-(D)

(No change.)

(5)

(No change.)

(e)

(No change.)

(f)

Requisition fees. Requisition fees are reimbursements paid to the CLASS direct service agency contract-ed providers for their efforts in acquiring adaptive aids and minor home modifications for CLASS participants. Reimbursement for adaptive aids and minor home modifications will vary based on the actual cost of the adaptive aid and minor home modification. Reimbursements are determined using a method based on modeled projected expenses which are developed by using data from surveys; cost report data from similar programs; consultation with other service providers and/or professionals experienced in delivering contracted services; and/or other sources.

[ (f)

Reporting requirements. The program director's full salary is to be reported on the line item of the cost report designated for the director. ]

(g)

Reassessment fees. Reassessment fees are reimbursements paid to CLASS direct service agency contracted providers for performing annual reassessments. Reimbursements are determined using a method based on modeled projected expenses which are developed by using data from surveys; cost report data from similar programs; consultation with other service providers and/or professionals experienced in delivering contracted services; and/or other sources.

[ (g)

Allowable and unallowable costs. ]

(h)

Reporting requirements. The program director's full salary is to be reported on the line item of the cost report designated for the director.

(i)

Allowable and unallowable costs.

(1)

General. Allowable and unallowable costs are defined to identify expenses which are and are not reasonable and necessary to provide waiver services to clients by a prudent and cost-effective operation. Only allowable cost information is used to compile the reimbursement determination data base. Cost reporting by providers should be consistent with generally accepted accounting principles (GAAP). In cases where DHS cost reporting rules conflict with GAAP, IRS, or other authorities, DHS rules take precedence for cost reporting purposes.

(2)

Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.

(A)

Allowable costs. Those expenses that are reasonable and necessary in the normal conduct of operations relating to the provision of waiver services.

(i)

"Reasonable" refers to the amount expended. The test of reasonableness is that the amount expended does not exceed the cost which would be incurred by a prudent business operator seeking to contain costs.

(ii)

"Necessary" refers to the relationship of the cost to provision of waiver services. To qualify as a necessary expense, a cost must be one that is usual and customary in the operation of waiver services and must meet the following requirements.

(I)

The expenditure was not for personal or other activity not specifically related to the provision of waiver services.

(II)

The cost does not appear on the list of specific unallowable costs and is not unallowable under other federal, state, or local laws or regulations.

(III)

The cost bears a significant relationship to the provision of waiver services. The test of significance is whether elimination of the expenditure would adversely affect the delivery of waiver services.

(IV)

The expense was incurred in the purchase of materials, supplies, or services provided directly to the clients or staff of the program in the conduct of normal business operations.

(iii)

Normal conduct of operations relating to waiver services and the pre-enrollment assessment process includes, but is not limited to, the following:

(I)

The administrative expense fee covers reimbursement for the pre-enrollment assessment and care planning services.

(II)

Only direct contact with the client is considered allowable when recording pre-enrollment assessment and care planning time for each type of professional service.

(III)

Only costs associated with the pre-enrollment assessment and care planning of those clients seeking enrollment into the waiver program will be allowed.

(IV)

Expenses not used solely for the provision of waiver services and the pre-enrollment assessment. Whenever allowable costs are attributable partially to personal or other business interests not related to the provision of waiver services/pre-enrollment assessment and partially to waiver services/pre-enrollment assessment, the latter portion may be allowed on a pro rata basis if the proportion of use by the waiver services/pre-enrollment assessment is well-documented.

(V)

Allowable costs for cost reporting purposes should result from arms-length transactions involving unrelated parties. However, in related-party transactions the allowable cost to the waiver services program is limited to the lesser of the actual cost to the related party (excluding markups and profit margins) or the cost to the contracted waiver service provider. Such allowable cost must not exceed the usual and customary charges for comparable goods or services in an arms-length transaction. A related party is a natural person or organization related to the provider entity by blood/marriage, or common ownership, or any association which permits either entity to exert power or influence, either directly or indirectly, over the other.

(B)

Unallowable costs. Those expenses that are not reasonable or necessary for the provision of waiver services and the pre-enrollment assessment. Unallowable costs are not included in the data base used to determine recommended reimbursements and fees.

(3)

List of Allowable Costs. The following list of allowable costs is not comprehensive, but rather serves as a general guide and identifies certain key expense areas. The absence of a particular cost does not necessarily mean that it is not an allowable cost.

(A)

Compensation of waiver services staff. Compensation will be given only to those staff who provide waiver services directly to the clients or in support of staff of the waiver services program in the normal conduct of operations relating to the provision of waiver services. This includes:

(i)

Wages and salaries.

(ii)

Payroll taxes and insurance. Federal Insurance Contributions Act (FICA or social security), unemployment compensation insurance, workman's compensation insurance.

(iii)

Employee benefits. Employer-paid health, life, accident, liability, and disability insurance for employees; contributions to employee retirement fund; and deferred compensation limited to the dollar amount the employer contributes. The expense:

(I)

must represent a clearly enumerated liability of the employer to individual employees;

(II)

must not be incurred as a benefit to employees who do not provide services directly to the clients or staff of the waiver services program; and

(III)

must not represent any form of profit sharing.

(B)

Compensation of staff outside of the waiver program who provide services directly to the clients or in support of staff of the program. Allowable compensation is limited to the pro rata portion of the actual working time spent on behalf of the program.

(C)

Compensation of outside consultants providing services directly to the clients or in support of staff of the program.

(D)

Materials and supplies. Includes office supplies, housekeeping supplies, medical, and other supplies.

(E)

Utilities. Includes electricity, natural gas, fuel oil, water, waste water, garbage collection, telephone, and telegraph.

(F)

Buildings, equipment, and capital expenses. Buildings, equipment, and capital used by the waiver provider or in support of the waiver services staff, and not for personal business. If these costs are shared with other program operations, the portion of the costs relating directly to waiver services may be allowed on a pro rata basis if the proportion of use for waiver services is documented.

(G)

Depreciation and amortization expense. Property owned by the provider entity and improvements to owned, leased, or rented property used by the waiver provider that are valued at more than $500 at the time of purchase must be depreciated or amortized using the straight line method. The minimum usable lives to be assigned to common classes of depreciable property are as follows:

(i)

buildings: 30 years, with a minimum salvage value of 10%; and

(ii)

transportation equipment used for the transport of clients, materials and supplies, or staff providing waiver services: a minimum of three years for passenger automobiles and five years for light trucks and vans, all with a minimum salvage value of 10%.

(H)

Provider-owned property. Property owned by the provider entity and improvements to property owned, leased, or rented by the provider that are valued at less than $500 at the time of purchase may be treated as ordinary expenses.

(I)

Rental and lease expense. This includes rental and lease expenses for buildings, building equipment, transportation equipment, other equipment, related materials, and supplies used by the waiver provider. Rental or lease expense paid to a related party is limited to the actual allowable cost incurred by the related party.

(J)

Transportation expense. This includes the cost of public transportation or mileage claimed at the allowable reimbursement per mile set by the state legislature for state employees.

(K)

Interest expense. Interest expense is allowable on loans for the acquisition of allowable items, subject to:

(i)

all of the requirements for allowable costs,

(ii)

written evidence of the loan, and

(iii)

the provider entity being named as maker or comaker of the note. Allowable interest is limited to the lesser of the cost to the related party or the prevailing national average prime interest rate for the year in which the loan contract was executed.

(L)

Tax expense. This includes real and personal property taxes, motor vehicle registration fees, sales taxes, Texas corporate franchise taxes, and organization filing fees.

(M)

Insurance expense. This includes facility fire and casualty, professional liability and malpractice, and transportation insurance.

(N)

Contract waiver services provided by outside vendors to persons with related conditions.

(O)

Business and professional association dues limited to associations devoted primarily to the issues of related conditions.

(P)

Outside training costs. Limited to direct costs (transportation, meals, lodging, and registration fees) for training provided to personnel rendering services directly to the clients or staff of the waiver provider. The training must be directly related to issues concerning related conditions and located within the continental United States.

(4)

List of unallowable costs. Unallowable costs are those expenses that are not reasonable or necessary for the provision of waiver services. Unallowable costs are not included in the reimbursement determination data base used to determine recommended reimbursements. The following list is not intended to be comprehensive, but rather to serve as a general guide and identify certain key expense areas that are not allowable. The absence of a particular cost does not necessarily mean that it is an allowable cost.

(A)

Compensation in the form of salaries, benefits, or any form of compensation given to individuals who do not provide waiver services either directly to clients or in support of staff;

(B)

Personal expenses not directly related to the provision of waiver services;

(C)

Client room and board expenses, except for those related to respite care;

(D)

management fees paid to a related party that are not derived from the actual cost of materials, supplies, or services provided directly to the program;

(E)

Advertising expenses other than those for yellow pages advertising, advertising for employee recruitment, and advertising to meet any statutory or regulatory requirement;

(F)

Business expenses not directly related to the provision of waiver services;

(G)

Political contributions;

(H)

Depreciation and amortization of unallowable costs. This includes amounts in excess of those resulting from the straight line depreciation method, capitalized lease expenses in excess of the actual lease payment, and goodwill or any excess above the actual value of the physical assets at the time of purchase;

(I)

Trade discounts of all types. This includes returns, allowances, and refunds;

(J)

Donated facilities, materials, supplies, and services, including the values assigned to the services of unpaid workers and volunteers;

(K)

Dues to all types of political and social organizations, and to professional associations not directly and primarily concerned with the provision of waiver services;

(L)

Entertainment expenses except those incurred for entertainment provided to the staff of the waiver provider as an employee benefit;

(M)

Boards of directors' fees;

(N)

Fines and penalties for violations of regulations, statutes, and ordinances of all types;

(O)

Fund raising and promotional expenses;

(P)

Expenses incurred in the purchase of goods and services with revenues from gifts, donations, endowments, and trusts;

(Q)

Interest expenses on loans pertaining to unallowable items and on that portion of interest paid which is reduced or offset by interest income;

(R)

Insurance premiums pertaining to items of unallowable cost;

(S)

Accrued expenses that are not a legal obligation of the provider or are not clearly enumerated as to dollar amount. This includes any form of profit sharing and the accrued liabilities of deferred compensation plans;

(T)

Planning and evaluation expenses for the purchase of depreciable assets, except where purchases are actually made and the assets are put into service in providing waiver services;

(U)

Mileage expense which exceeds the current reimbursement rate set by the Texas Legislature for state employee travel or expenses exceeding actual cost of public transportation;

(V)

Costs of purchases from a related party which exceed the original cost to the related party;

(W)

Out-of-state travel expenses, except for provision of waiver services that may include training and quality assurance functions;

(X)

Legal and other costs associated with litigation between a provider and state or federal agencies, unless the litigation is decided in the provider's favor,

(Y)

Contributions to self-insurance funds which do not represent payments based on current liabilities;

(Z)

Any expense incurred because of imprudent business practices;

(AA)

Expenses which cannot be adequately documented;

(BB)

Expenses not reported according to the instructions on the cost report;

(CC)

Expenses not allowable under other pertinent federal, state, or local laws and regulations; and

(DD)

Federal, state, and local income taxes and any expenses related to preparing and filing income tax forms.

§355.505. Reimbursement Methodology for the Community Living Assistance and Support Services Waiver Program - a 1915(c) Medicaid Home and Community-based Waiver for Persons With Related Conditions: 1997 and Subsequent Cost Reports.

(a)-(c)

(No change.)

(d)

Waiver reimbursement determination methodology.

(1)-(3)

(No change.)

(4)

Reimbursement determination process. Recommended unit of service reimbursements are determined in the following manner.

(A)

Unit or service reimbursement for habilitation, nursing, physical therapy, occupational therapy, speech pathology, and psychological services are determined in the following manner:

(i)

Total allowable costs for each provider will be determined by analyzing the allowable historical costs reported on the cost report and other pertinent cost survey information.

(ii)

Total allowable costs are reduced by the amount of the administrative expense fee, requisition fee, and reassessment fee revenues accrued for the reporting period. [ received through a voucher payment system. ]

(iii)-(vii)

(No change.)

(B)-(D)

(No change.)

(e)

(No change.)

(f)

Requisition fees. Requisition fees are reimbursements paid to the CLASS direct service agency contract-ed providers for their efforts in acquiring adaptive aids and minor home modifications for CLASS participants. Reimbursement for adaptive aids and minor home modifications will vary based on the actual cost of the adaptive aid and minor home modification. Reimbursements are determined using a method based on modeled projected expenses which are developed by using data from surveys; cost report data from similar programs; consultation with other service providers and/or professionals experienced in delivering contracted services; and/or other sources.

[ (f)

Allowable and unallowable costs.

[ (1)

Providers must follow the guidelines in determining whether a cost is allowable or unallowable as specified in §335.102 and §355.103 of this title (relating to General Principles of Allowable and Unallowable Costs, and Specifications for Allowable and Unallowable Costs) as well as the following provisions.

[ (2)

Participant room and board expenses are not allowable, except for those related to respite care.

[ (3)

The cost of adaptive aids and home modifications are not allowable. Allowable labor costs associated with acquiring adaptive aids and home modifications should be reported in the cost report. Any item purchased for participants in this program and reimbursed through a voucher payment system is unallowable. Refer to §355.103(17)(K) of this title (relating to Specifications for Allowable and Unallowable Costs). ]

(g)

Reassessment fees. Reassessment fees are reimbursements paid to CLASS direct service agency contracted providers for performing annual reassessments. Reimbursements are determined using a method based on modeled projected expenses which are developed by using data from surveys; cost report data from similar programs, consultation with other service providers and/or professionals experienced in delivering contracted services; and/or other sources.

[ (g)

Authority to determine reimbursement. The authority to determine reimbursement is specified in §355.101 of this title (relating to Introduction). ]

(h)

Allowable and unallowable costs.

(1)

Providers must follow the guidelines in determining whether a cost is allowable or unallowable as specified in §355.102 and §355.103 of this title (relating to General Principles of Allowable and Unallowable Costs, and Specifications for Allowable and Unallowable Costs) as well as the following provisions.

(2)

Participant room and board expenses are not allowable, except for those related to respite care.

(3)

The cost of adaptive aids and home modifications is not allowable. Allowable labor costs associated with acquiring adaptive aids and home modifications should be reported in the cost report. Any item purchased for participants in this program and reimbursed through a voucher payment system is unallowable. Refer to §355.103(b)(17)(K) of this title (relating to Specifications for Allowable and Unallowable Costs).

[ (h)

Reporting revenue. Revenues must be reported on the cost report in accordance with §355.104 of this title (relating to Revenues). ]

(i)

Authority to determine reimbursement. The authority to determine reimbursement is specified in §355.101 of this title (relating to Introduction).

[ (i)

Reviews and field audits of cost reports. DHS staff perform desk reviews or field audits on all contracted providers. The frequency and nature of the field audit are determined by DHS to ensure the fiscal integrity of the program. Desk reviews and field audits will be conducted in accordance with 355.106 of this title (relating to Basic Objectives and Criteria for Audit and Desk Review of Cost Reports), and providers will be notified of the results of a desk review or a field audit in accordance with §355.107 of this title (relating to Notification of Exclusions and Adjustments). Providers may request an informal review and, if necessary, an administrative hearing to dispute an action taken by DHS under §355.110 of this title (relating to Informal Reviews and Formal Appeals). ]

(j)

Reporting revenue. Revenues must be reported on the cost report in accordance with §355.104 of this title (relating to Revenues).

[ (j)

Reporting requirements. The program director's full salary is to be reported on the line item of the cost report designated for the director. ]

(k)

Reviews and field audits of cost reports. DHS staff perform desk reviews or field audits on all contracted providers. The frequency and nature of the field audit are determined by DHS to ensure the fiscal integrity of the program. Desk reviews and field audits will be conducted in accordance with §355.106 of this title (relating to Basic Objectives and Criteria for Audit and Desk Review of Cost Reports), and providers will be notified of the results of a desk review or a field audit in accordance with §355.107 of this title (relating to Notification of Exclusions and Adjustments). Providers may request an informal review and, if necessary, an administrative hearing to dispute an action taken by DHS under §355.110 of this title (relating to Informal Reviews and Formal Appeals).

(l)

Reporting requirements. The program director's full salary is to be reported on the line item of the cost report designated for the director.

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State, on February 9, 1998.

TRD-9801839

Marina Henderson

Executive Deputy Commissioner

Health and Human Services Commission

Earliest possible date of adoption: March 22, 1998

For further information, please call: (512) 424-6576