5.Pensions, CR—cost of employer's contribution to employee pensions for care related employees.
6.Uniform Allowance, CR—employer's cost of uniform allowance and/or uniforms for care related employees.
7.Worker's Comp, CR—cost of worker's compensation insurance for care related employees.
8.Barber and Beauty Expense—the cost of barber and beauty services provided to patients for which no charges are made.
9.Consultant Fees, Activities—fees paid to activities personnel, not on the center’s payroll, for providing advisory and educational services to the center.
10.Consultant Fees, Nursing—fees paid to nursing personnel, not on the center’s payroll, for providing advisory and educational services to the center.
11.Consultant Fees, Pharmacy—fees paid to a registered pharmacist, not on the center’s payroll, for providing advisory and educational services to the center.
12.Consultant Fees, Social Worker—fees paid to a social worker, not on the center’s payroll, for providing advisory and educational services to the center.
13.Consultant Fees, Therapists—fees paid to a licensed therapist, not on the center’s payroll, for providing advisory and educational services to the center.
14.Food, Raw—cost of food products used to provide meals and snacks to residents. Hospital based facilities must allocate food based on the number of meals served.
15.Food, Supplements—cost of food products given in addition to normal meals and snacks under a doctor's orders. Hospital based facilities must allocate food-supplements based on the number of meals served.
16.Supplies, CR—the costs of supplies used for rendering care related services to the patients of the center. All personal care related items such as shampoo and soap administered by all staff must be included on this line.
17.Allocated Costs, Hospital Based—the amount of costs that have been allocated through the step-down process from a hospital or state institution as care related costs when those costs include allocated overhead.
18.Total Care Related Costs—the sum of the care related cost line items.
19.Contract, Dietary—cost of dietary services and personnel hired through contract that are not employees of the center.
C.Administrative and Operating Costs (AOC)
1.Salaries, Administrator—gross salary of administrators excluding owners. Hospital based facilities must attach a schedule of the administrator's salary before allocation, the allocation method, and the amount allocated to the nursing center.
2.Salaries, Assistant Administrator—gross salary of assistant administrators excluding owners.
3.Salaries, Housekeeping—gross salaries of housekeeping personnel including housekeeping supervisors, maids and janitors.
4.Salaries, Laundry—gross salaries of laundry personnel.
5.Salaries, Maintenance—gross salaries of personnel involved in operating and maintaining the physical plant, including maintenance personnel or plant engineers.
6.Salaries, Drivers—gross salaries of personnel involved in transporting clients to and from the center.
7.Salaries, Other Administrative—gross salaries of other administrative personnel including bookkeepers, receptionists, administrative assistants and other office and clerical personnel.
8.Salaries, Owner or Owner/Administrator—gross salaries of all owners of the center that are paid through the center.
9.Payroll Taxes—cost of employer's portion of Federal Insurance Contribution Act (FICA), Federal Unemployment Tax Act (FUTA), State Unemployment Tax Act (SUTA), and Medicare tax for administrative and operating employees.
10.Group Insurance, AOC—cost of employer's contribution to employee health, life, accident and disability insurance for administrative and operating employees.
11.Pensions, AOC—cost of employer's contribution to employee pensions for administration and operating employees.
12.Uniform Allowance, AOC—employer's cost of uniform allowance and/or uniforms for administration and operating employees.
13.Worker's Compensation, AOC—cost of worker's compensation insurance for administration and operating employees.
14.Contract, Housekeeping—cost of housekeeping services and personnel hired through contract that are not employees of the center.
15.Contract, Laundry—cost of laundry services and personnel hired through contract that are not employees of the center.
16.Contract, Maintenance—cost of maintenance services and persons hired through contract that are not employees of the center.
17.Consultant Fees, Dietician—fees paid to consulting registered dieticians.
18.Accounting Fees—fees incurred for the preparation of the cost report, audits of financial records, bookkeeping, tax return preparation of the adult day health care center and other related services excluding personal tax planning and personal tax return preparation.
19.Amortization Expense, Non-Capital—costs incurred for legal and other expenses when organizing a corporation must be amortized over a period of 60 months. Amortization of costs attributable to the negotiation or settlement of the sale or purchase of any capital asset on or after July 18, 1984, whether by acquisition or merger, for which any payment has previously been made are nonallowable costs. If allowable cost is reported on this line, an amortization schedule must be submitted with the cost report.
20.Bank Service Charges—fees paid to banks for service charges, excluding penalties and insufficient funds charges.
21.Dietary Supplies—costs of consumable items such as soap, detergent, napkins, paper cups, straws, etc., used in the dietary department.
22.Dues—dues to one organization are allowable.
23.Educational Seminars and Training—the registration cost for attending educational seminars and training by employees of the center and costs incurred in the
Louisiana Register Vol. 34, No. 10 October 20, 2008