TITLE 1.ADMINISTRATION

Part 15. TEXAS HEALTH AND HUMAN SERVICES COMMISSION

Chapter 355. MEDICAID REIMBURSEMENT RATES

Subchapter E. COMMUNITY CARE FOR AGED AND DISABLED

The Texas Health and Human Services Commission (HHSC) proposes the repeal of §355.502, concerning 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, and §355.5901, concerning reimbursement methodology for Primary Home Care Services and Family Care Services; and amendments to §355.501, concerning reimbursement methodology for Program for All-Inclusive Care for the Elderly (PACE), §355.503, concerning 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, and §355.5902, concerning reimbursement methodology for Primary Home Care and Family Care Services, in its Medicaid Reimbursement Rates chapter.

The purpose of the proposed amendment to §355.501 is to modify the payment rate methodology for the Program for All-Inclusive Care for the Elderly (PACE) to eliminate obsolete language regarding cost reporting requirements formerly required by the Centers for Medicare and Medicaid Services during the research and demonstration timeframe of the program. The proposal establishes January 1 of each year as the effective date of the payment rate for this program. Also, references to the Texas Department of Human Services (DHS) were changed to references for the Texas Health and Human Services Commission and references to DHS were eliminated where appropriate.

The purpose of the proposed amendment to §355.503 is to add the Home-Delivered Meals payment rate ceiling methodology to the Community Based Alternatives (CBA) program through a reference to the rules regarding the Reimbursement Methodology for Home-Delivered Meals. Also, references to the Texas Department of Human Services (DHS) were changed to references for the Texas Health and Human Services Commission and references to DHS were eliminated where appropriate. In addition, it is clarified that a weighted median is used in the determination of payment rates for nursing services provided by a registered nurse (RN), nursing services provided by a Licensed Vocational Nurse (LVN), therapies, and in-home respite services. Section 355.502, the reimbursement methodology for CBA that pertained to the1996 cost report, is being repealed because it is obsolete.

The purpose of the proposed amendment to §355.5902 is to establish the Community Based Alternatives (CBA) RN payment rate as the amount that is deducted from the client's budget under the Primary Home Care (PHC) vendor fiscal intermediary option to pay for required assessments performed by an RN. This payment rate amount is paid to PHC contracted providers that perform required RN assessments for clients whose care is funded by §1929(b) of the Social Security Act. This amendment also expands references to DHS to include DHS or its designee and eliminates references to DHS where appropriate. Section 355.5901, the reimbursement methodology for PHC that pertained to the 1994, 1995, and 1996 cost reports, is being repealed because it is obsolete.

DHS is proposing related policy in DHS's Chapter 47, concerning Primary Home Care, in this issue of the Texas Register .

Don Green, Chief Financial Officer, has determined that for the first five-year period the sections are in effect there will be no fiscal implications for state government or local governments as a result of enforcing or administering the sections.

Commissioner Don Gilbert has determined that for each year of the first five years the sections are in effect the public benefit anticipated as a result of enforcing §355.501 will be that the reimbursement methodology will specify the effective date for the payment rate and that obsolete language will be eliminated. Changing references from DHS to HHSC reflects the change in responsibility for oversight of the rate determination process to HHSC.

Commissioner Gilbert has determined that for each year of the first five years the sections are in effect the public benefit anticipated as a result of enforcing §355.503 will be that the reimbursement methodology will be specified for Home-Delivered Meals paid for through the CBA program. Changing references from DHS to HHSC reflects the change in responsibility for oversight of the rate determination process to HHSC and clarifies use of the weighted median for specific services. The repeal of §355.502 removes an obsolete rule.

Commissioner Gilbert has determined that for each year of the first five years the sections are in effect the public benefit anticipated as a result of enforcing the amendment to §355.5902 will be that a separate payment rate will be identified for required RN assessments conducted for these clients. Currently there is no RN payment rate that is separately identified in the PHC program. Expanding the references to DHS to include its designee reflects the payment rate development that is performed by the Texas Health and Human Services Commission for DHS. Also, the repeal of §355.5901 removes an obsolete rule.

There will be no adverse economic effect on small or micro businesses as a result of enforcing or administering the proposal, because the proposal does not increase any requirements of the contracted providers in these programs. The proposal repeals obsolete rules, establishes payment rates, clarifies use of weighted median, and changes references from one state agency to another. There is no anticipated economic cost to persons who are required to comply with the proposed sections. There will be no anticipated effect on local employment in geographic areas affected by these sections.

Questions about the content of this proposal may be directed to Carolyn Pratt at (512) 438- 4057 in HHSC's Rate Analysis Department. Written comments on the proposal may be submitted to Supervisor, Rules and Handbooks Unit-079, Texas Department of Human Services E-205, P.O. Box 149030, Austin, Texas 78714-9030, within 30 days of publication in the Texas Register . To make the proposed amendment to §355.5902 available for public review, contact local offices of DHS or Carolyn Pratt at (512) 438-4057 in HHSC's Rate Analysis Department.

1 TAC §355.501, §355.503

The amendments are proposed under the Government Code, §531.033, which authorizes the commissioner of the Health and Human Services Commission to adopt rules necessary to carry out the commission's duties, and §531.021(b), which establishes the commission as the agency responsible for adopting reasonable rules governing the determination of fees, charges, and rates for medical assistance payments under Chapter 32, Human Resources Code.

The amendments implement the Government Code, §§531.033 and 531.021(b).

§355.501.Reimbursement Methodology for Program for All-Inclusive Care for the Elderly (PACE).

(a) General specifications. The Texas Health and Human Services Commission (HHSC) [ Department of Human Services (DHS) ] determines the reimbursement for the provider, Bienvivir, under a Medicaid 1115 waiver program to provide care to recipients. [ The effective date of this reimbursement methodology is the same date as implementation of the waiver, contingent upon Health Care Financing Administration (HCFA) approval of the waiver. ]

(b) Frequency of reimbursement determination. [ DHS determines reimbursement for the provider at least annually. ] The reimbursement is reviewed and revised , if appropriate, effective January 1 each year [ each time the reimbursements for the Nursing Facility program are revised ]. The reimbursement may be determined more often if HHSC [ the DHS board ] determines it to be necessary.

(c) Reimbursement determination. To determine the cost savings to the Nursing Facility program, the average cost of a nursing home recipient is calculated, including the cost of nursing home care; support services (rehabilitative and emergency dental); prescribed drugs; and acute care services. The calculated cost of care for an average nursing home recipient is multiplied by a factor of 0.95 to ensure a savings to the state for implementing this alternative to nursing home care. The following payment rate [ reimbursement ] is calculated on a per diem basis:

(1)-(6) (No change.)

(7) The resulting calculation from applying paragraph (6) of this subsection is multiplied by the number of days in the year, and the product of the multiplication is divided by 12 months to convert the per diem amount from paragraph (6) of this subsection to a monthly payment rate [ reimbursement ].

(d) Reporting of cost. [ The provider must submit an independently certified annual cost report, in the form and detail prescribed by HCFA. ] HHSC may [ DHS reserves the right to ] require submittal of financial and statistical information on a cost report or in a survey format designated by HHSC [ DHS ]. Cost report completion is governed by the requirements specified in Subchapter A of this chapter (relating to Cost Determination Process). HHSC may also require submittal of audited financial statements of the provider.

[ (1) Cost report due date. The annual cost report must be submitted to DHS no later than 180 days after the end of the fiscal year.]

[ (2) Reporting periods. The provider must prepare the cost report to reflect the activities of the provider's entire fiscal year. Cost reports may be required for other periods at the discretion of DHS. Should the provider agency terminate its contract (provider agreement) with the department, a cost report must be submitted for that period beginning with the first day of the provider's fiscal year and ending with the effective date of termination of its contract.]

[ (3) Allowable and unallowable costs. The provider must complete the cost report according to Medicare guidelines regarding allowable and unallowable costs as specified in 42 CFR 417.536 through 417.550, and the chart of accounts as specified by HCFA.]

[ (4) Failure to file an acceptable cost report. If the provider fails to file a cost report or cost report supplement by the due date or fails to submit a cost report according to all applicable rules and instructions, the department may withhold all provider payments until the provider agency submits an acceptable cost report.]

[ (5) Accounting requirements. The provider must ensure that financial and statistical information submitted in cost reports is based upon the accrual method of accounting. The provider agency's treatment of any financial or statistical item must reflect the application of the generally accepted accounting principles (GAAP) approved by the American Institute of Certified Public Accountants. If there are any differences between GAAP and Medicare guidelines, Medicare guidelines take precedence.]

[ (6) Allocation method. If allocation of cost is necessary, the provider must use reasonable methods of allocation. DHS adjusts allocated costs if the department considers the allocation method to be unreasonable. The provider agency must retain work papers supporting allocations.]

[ (7) Cost report certification. The provider must certify in the format specified by HCFA the accuracy of the cost report submitted to DHS. The provider agency may be liable for civil and/or criminal penalties in the case of misrepresented or falsified information.]

[ (8) Cost report supplements. The department may at times require additional financial and statistical information other than the information contained in the cost report.]

[ (9) Review of the cost report. DHS staff review the cost report to ensure that all financial and statistical information submitted conforms to all applicable rules and instructions. The review of the cost report includes a desk audit. DHS reviews cost reports according to the criteria in 40 TAC §24.201 (Basic Objectives and Criteria for Desk Review of Cost Reports). If the provider agency fails to complete cost reports according to instructions or rules, the department returns the cost reports to the provider agency for proper completion. The department may require information other than that contained in the cost report to substantiate reported information.]

[ (10) On-site audits. The department may perform on-site audits of the provider agencies that participate in the program. DHS determines the frequency and nature of audits but ensures that they are not less than that required by federal regulations related to the administration of the program.]

[ (11) Notification of exclusions and adjustments. DHS notifies the provider of exclusions and adjustments to reported expenses made during desk reviews and on-site audits of cost reports as specified in 40 TAC §24.401 (Notification).]

[ (12) Reviews of cost report disallowances. A provider who disagrees with the determination of exclusions and adjustments to reported expenses may request an informal review and, when necessary, an administrative hearing as specified in 40 TAC §24.601 (Reviews and Administrative Hearings).]

[ (13) Access to records. The provider and its designated agent(s) must allow access to all records necessary to verify information submitted to DHS on cost reports. This requirement includes records pertaining to related-party transactions and other business activities engaged in by the provider agency. If the provider agency does not allow inspection of pertinent records within 30 days following written notice from DHS, a hold is placed on vendor payments until access to the records is allowed. If the provider agency continues to deny access to records, DHS may cancel the provider agency's contract.]

[ (14) Record-keeping requirements. The provider agency must maintain records according to the requirements of 42 CFR 417.480. Records must be retained for five years from the end of the fiscal period to which they apply.]

[ (15) Failure to maintain adequate records. If the provider agency fails to maintain adequate records to support the financial and statistical information reported in cost reports, the department allows 90 days for the provider agency to bring record-keeping into compliance. If the provider agency fails to correct deficiencies within 90 days from the date of notification of the deficiency, the department may cancel the provider agency's contract for services.]

§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 ].

(a) General requirements. Cost reports pertaining to providers' fiscal year ending in calendar year 1997 and subsequent years will be governed by the information in this section. The Texas Health and Human Services Commission (HHSC) [ Department of Human Services (DHS) ] applies the general principles of cost determination as specified in §355.101 of this title (relating to Introduction).

(b) General. [ DHS will reimburse qualified ] Texas Medicaid contracted providers will be reimbursed for waiver services provided to individuals who meet the criteria for alternatives to nursing facility care. Additionally, [ DHS will reimburse qualified ] Texas Medicaid contracted providers will be reimbursed for a pre-enrollment assessment of potential waiver participants. The pre-enrollment assessment covers care planning for the participant and is reimbursed by a one-time administrative expense fee which is not included in the waiver services but will be paid from Medicaid administrative funds.

(c) Other sources of cost information. If HHSC [ DHS ] has determined that there is not sufficient reliable cost report data from which to determine reimbursements and reimbursement ceilings for [ set ] waiver services, reimbursements and reimbursement ceilings will be 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.

(d) Waiver reimbursement determination. Recommended reimbursements are determined in the following manner.

(1) Unit of service reimbursement. Reimbursement for personal assistance services, nursing services provided by a registered nurse (RN) [ an RN ], nursing services provided by a licensed vocational nurse (LVN) [ an LVN ], 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)-(D) (No change.)

(E) Allowable administrative and facility costs are allocated or spread to each waiver service cost component on a pro rata basis based on the portion of each waiver service's units of service [ services' service units reported ] to the amount of total waiver units of service [ service units reported ].

(F) For nursing services provided by an RN, nursing services provided by an LVN , physical therapy, occupational therapy, speech pathology, and in-home respite care services, an allowable cost per unit of service is calculated for each contracted provider for each service. The allowable costs per unit of service for each contracted provider are arrayed. The units of service for each contracted provider in the array are summed until the median unit of service is reached. The corresponding expense to the median unit of service is determined and is multiplied by 1.044. The allowable costs per unit of service may be combined into an array with the allowable cost per unit of service of similar services provided by other programs in determining the weighted median cost per unit of service.

(G) (No change.)

(2) (No change.)

(3) Monthly reimbursement ceilings [ ceiling ]. The reimbursement for Emergency Response Services [ , ] will be determined as monthly reimbursement ceiling , based on the ceiling amount determined in accordance with 40 TAC §52.504 (relating to Reimbursement Methodology for Emergency Response Services) [ for the Emergency Response Services Program ]. The reimbursement for Home-Delivered Meals will be determined on a per meal basis, based on the ceiling amount determined in accordance with 40 TAC §48.9806 (relating to Reimbursement Methodology for Home-Delivered Meals).

(4)-(5) (No change.)

(6) Exceptions to the reimbursement determination methodology. HHSC [ 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) (No change.)

(f) Reporting of cost.

(1) Cost reporting guidelines. If HHSC [ DHS ] requires a cost report for any waiver service [ services ] in this program, providers must follow the cost-reporting guidelines as specified in §355.105 of this title (relating to General Reporting and Documentation Requirements, Methods, and Procedures).

(2) Excused from submission of cost reports. If required by HHSC [ DHS ], all contracted providers must submit a cost report unless the number of days between the date the first Texas Department of Human Services (DHS) [ DHS ] client received services and the provider's fiscal year end is 30 days or fewer. The provider may be excused from submitting a cost report if circumstances beyond the control of the provider make cost-report completion impossible, such as the loss of records due to natural disasters or removal of records from the provider's custody by any regulatory agency. An AL/RC provider may also be excused from submitting a cost report if the total number of days serving DHS AL/RC or Residential Care residents is [ are ] 366 or fewer during its [ their ] fiscal year. Requests to be excused from submitting a cost report must be received by HHSC [ DHS's Rate Analysis Department ] before the due date of the cost report.

(3) Reporting and verification of allowable cost.

(A) Providers are responsible for reporting only allowable costs on the cost report, except where cost report instructions indicate that other costs are to be reported in specific lines or sections. Only allowable cost information is used to determine recommended reimbursements. HHSC [ DHS ] excludes from reimbursement determination any unallowable expenses included in the cost report and makes the appropriate adjustments to expenses and other information reported by providers; the purpose is to ensure that the database reflects costs and other information which are necessary for the provision of services; and are consistent with federal and state regulations.

(B)-(C) (No change.)

(4) (No change.)

(g) (No change.)

(h) Reviews and field audits of cost reports. Desk [ DHS staff perform desk ] reviews or field audits are performed on cost reports for all contracted providers. The frequency and nature of the field audit are determined by HHSC [ DHS staff ] 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).

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 March 15, 2002.

TRD-200201629

Marina Henderson

Executive Deputy Commissioner

Texas Health and Human Services Commission

Earliest possible date of adoption: April 28, 2002

For further information, please call: (512) 438-3734


1 TAC §355.502

(Editor's note: The text of the following section proposed for repeal will not be published. The section may be examined in the offices of the Texas Health and Human Services Commission or in the Texas Register office, Room 245, James Earl Rudder Building, 1019 Brazos Street, Austin.)

The repeal is proposed under the Government Code, §531.033, which authorizes the commissioner of the Health and Human Services Commission to adopt rules necessary to carry out the commission's duties, and §531.021(b), which establishes the commission as the agency responsible for adopting reasonable rules governing the determination of fees, charges, and rates for medical assistance payments under Chapter 32, Human Resources Code.

The repeal implements the Government Code, §531.033 and §531.021(b).

§355.502.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.

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 March 15, 2002.

TRD-200201628

Marina Henderson

Executive Deputy Commissioner

Texas Health and Human Services Commission

Earliest possible date of adoption: April 28, 2002

For further information, please call: (512) 438-3734


Subchapter G. TELEMEDICINE SERVICES

1 TAC §355.5901

(Editor's note: The text of the following section proposed for repeal will not be published. The section may be examined in the offices of the Texas Health and Human Services Commission or in the Texas Register office, Room 245, James Earl Rudder Building, 1019 Brazos Street, Austin.)

The repeal is proposed under the Government Code, §531.033, which authorizes the commissioner of the Health and Human Services Commission to adopt rules necessary to carry out the commission's duties, and §531.021(b), which establishes the commission as the agency responsible for adopting reasonable rules governing the determination of fees, charges, and rates for medical assistance payments under Chapter 32, Human Resources Code.

The repeal implements the Government Code, §§531.033 and 531.021(b).

§355.5901.Reimbursement Methodology for Primary Home Care Services and Family Care Services.

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 March 15, 2002.

TRD-200201627

Marina Henderson

Executive Deputy Commissioner

Texas Health and Human Services Commission

Earliest possible date of adoption: April 28, 2002

For further information, please call: (512) 438-3734


1 TAC §355.5902

The amendment is proposed under the Government Code, §531.033, which authorizes the commissioner of the Health and Human Services Commission to adopt rules necessary to carry out the commission's duties, and §531.021(b), which establishes the commission as the agency responsible for adopting reasonable rules governing the determination of fees, charges, and rates for medical assistance payments under Chapter 32, Human Resources Code.

The amendment implements the Government Code, §531.033 and §531.021(b).

§355.5902.Reimbursement Methodology for Primary Home Care and Family Care Services.

(a) General requirements. For the completion and submittal of cost reports pertaining to providers' fiscal years ending in calendar year 1997 and subsequent years, providers must apply the information in this section. The Texas Health and Human Services Commission (HHSC) [ Texas Department of Human Services (DHS) ] applies the general principles of cost determination as specified in §355.101 of this title (relating to Introduction).

(b) Cost reporting. Providers must follow the cost-reporting guidelines as specified in §355.105 of this title (relating to General Reporting and Documentation Requirements, Methods and Procedures).

(1) All contracted providers must submit a cost report unless the number of days between the date the first Texas Department of Human Services [ DHS ] client received services and the provider's fiscal year end is 30 days or fewer. The provider may be excused from submitting a cost report if circumstances beyond the control of the provider make cost report completion impossible, such as the loss of records due to natural disasters or removal of records from the provider's custody by any governmental entity. Requests to be excused from submitting a cost report must be received at the address specified in the letter mailed along with the cost report [ by DHS's Rate Analysis Department ] before the due date of the cost report.

(2) Providers are responsible for reporting only allowable costs on the cost report, except where cost report instructions indicate that other costs are to be reported in specific lines or sections. Only allowable cost information is used to determine recommended reimbursement. HHSC [ DHS ] excludes from reimbursement determination unallowable expenses included in the cost report and makes the appropriate adjustments to expenses and other information reported by providers. The purpose is to ensure that the database reflects costs and other information which are necessary for the provision of services and are consistent with federal and state regulations.

(A)-(B) (No change.)

(c) Reimbursement determination. Reimbursement is determined [ DHS determines reimbursement ] in the following manner.

(1) Cost determination by cost area. Allowable costs are combined [ DHS combines reported allowable costs ] for Primary Home Care and Family Care into four cost areas, after allocating payroll taxes to each salary line item on the cost report on a pro rata basis based on the portion of that salary line item to the amount of total salary expense and after applying employee benefits directly to the corresponding salary line item.

(A)-(D) (No change.)

(2) For the cost areas described in paragraph (1)(A) and (D) of this subsection the following is calculated:

(A) Projected costs. Each provider's total allowable costs [ DHS projects allowable expenses ], excluding depreciation and mortgage interest, per unit of service are projected from each provider agency's reporting period to the next ensuing reimbursement period , [ . DHS determines reasonable and appropriate economic adjusters ] as described in §355.108 of this title (relating to Determination of Inflation Indices) to calculate the projected expenses. Reimbursement may be adjusted [ DHS also adjusts reimbursement ] where new legislation, regulations, or economic factors affect costs as specified in §355.109 of this title (relating to Adjusting Reimbursement When New Legislation, Regulations, or Economic Factors Affect Costs).

(B) (No change.)

(C) Projected cost arrays. All provider agencies' projected allowable costs per unit of service are rank ordered from low to high, along with [ DHS rank orders from low to high all provider agencies' projected allowable costs per unit of service and ] each provider agency's [ agencies' ] corresponding units of service for each cost area.

(D) (No change.)

(3) Total recommended reimbursement.

(A) For nonpriority clients. The [ DHS determines the ] recommended reimbursement is determined by summing the recommended reimbursement described in paragraph (2) of this subsection and the cost area component from paragraph (1)(B) of this subsection.

(B) For Priority 1 clients. The [ DHS determines the ] recommended reimbursement is determined by summing the recommended reimbursement described in paragraph (2) of this subsection and the cost area component from paragraph (1)(C) of this subsection.

(4) For 1929(b) clients participating in the vendor fiscal intermediary payment option. The hourly payment rate for required annual and other assessments performed by a registered nurse (RN) is the hourly payment rate determined for RN services in the Community Based Alternatives program.

(d) [ (4) ] Reimbursement determination authority. The reimbursement determination authority is specified in §355.101 of this title (relating to Introduction).

(e) [ (5) ] Desk reviews and field audits of cost reports. Desk [ DHS performs desk ] reviews or field audits are performed on cost reports for all contracted providers. The frequency and nature of the field audits are determined by HHSC [ 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 an 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).

(f) [ (d) ] Factors affecting allowable costs. Providers must follow the guidelines in determining whether a cost is allowable or unallowable as specified in §355.102 this title (relating to General Principles of Allowable and Unallowable Costs) and §355.103 of this title (relating to Specifications for Allowable and Unallowable Costs).

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

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 March 15, 2002.

TRD-200201626

Marina Henderson

Executive Deputy Commissioner

Texas Health and Human Services Commission

Earliest possible date of adoption: April 28, 2002

For further information, please call: (512) 438-3734