provision of in-house training for center staff, excluding owners or administrative personnel.
24.Housekeeping Supplies—cost of consumable housekeeping items including waxes, cleaners, soap, brooms and lavatory supplies.
25.Insurance, Professional Liability and Other—includes the costs of insuring the center against injury and malpractice claims.
26.Interest Expense, Non-Capital and Vehicles—interest paid on short term borrowing for center operations.
27.Laundry Supplies—cost of consumable goods used in the laundry including soap, detergent, starch and bleach.
28.Legal Fees—only actual and reasonable attorney fees incurred for non-litigation legal services related to patient care are allowed.
29.Linen Supplies—cost of sheets, blankets, pillows, gowns, under-pads and diapers (reusable and disposable).
30.Miscellaneous—costs incurred in providing center services that cannot be assigned to any other line item on the cost report. Examples of miscellaneous expense are small equipment purchases, all employees’ physicals and shots, nominal gifts to all employees, such as a turkey or ham at Christmas, allowable advertising, and flowers purchased for the enjoyment of the clients. Items reported on this line must be specifically identified.
31.Management Fees and Home Office Costs—the cost of purchased management services or home office costs incurred that are allocable to the provider. Costs included that are for related management/home office costs must also be reported on a separate cost report that includes an allocation schedule.
32.Nonemergency Medical Transportation—the cost of purchased nonemergency medical transportation services including, but not limited to, payments to employees for use of personal vehicle, ambulance companies and other transportation companies for transporting patients of the center.
33.Office Supplies and Subscriptions—cost of consumable goods used in the business office such as:
a.pencils, paper and computer supplies;
b.cost of printing forms and stationery including, but not limited to, nursing and medical forms, accounting and census forms, charge tickets, center letterhead and billing forms;
c.cost of subscribing to newspapers, magazines and periodicals.
34.Postage—cost of postage, including stamps, metered postage, freight charges and courier services.
35.Repairs and Maintenance—supplies and services, including electricians, plumbers, extended service agreements, etc., used to repair and maintain the center building, furniture and equipment except vehicles. This includes computer software maintenance.
36.Taxes and Licenses—the cost of taxes and licenses paid that are not included on any other line on Form 6. This includes tags for vehicles, licenses for center staff (including nurse aide re-certifications) and buildings.
37.Telephone and Communications—cost of telephone services, wats lines and fax services.
38.Travel—cost of travel (airfare, lodging, meals, etc.) by the administrator and other authorized personnel to attend professional and continuing educational seminars and
meetings or to conduct center business. Commuting expenses and travel allowances are not allowable.
39.Vehicle Expenses—vehicle maintenance and supplies, including gas and oil.
40.Utilities—cost of water, sewer, gas, electric, cable TV and garbage collection services.
41.Allocated Costs, Hospital Based—costs that have been allocated through the step-down process from a hospital as administrative and operating costs.
42.Total Administrative and Operating Costs
D.Property and Equipment
1.Amortization Expense, Capital—legal and other costs incurred when financing the center must be amortized over the life of the mortgage. Amortization of goodwill is not an allowable cost. 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.
2.Depreciation—depreciation on the center’s buildings, furniture, equipment, leasehold improvements and land improvements.
3.Interest Expense, Capital—interest paid or accrued on notes, mortgages, and other loans, the proceeds of which were used to purchase the center’s land, buildings and/or furniture, equipment and vehicles.
4.Property Insurance—cost of fire and casualty insurance on center buildings, equipment and vehicles. Hospital-based facilities and state-owned facilities must allocate property insurance based on the number of square feet.
5.Property Taxes—taxes levied on the center’s buildings, equipment and vehicles. Hospital-based facilities and state-owned facilities must allocate property insurance based on the number of square feet.
6.Rent, Building—cost of leasing the center’s real property.
7.Rent, Furniture and Equipment—cost of leasing the center’s furniture and equipment, excluding vehicles.
8.Lease, Automotive—cost of leases for vehicles used for patient care. A mileage log must be maintained. If a leased vehicle is used for both patient care and personal purposes, cost must be allocated based on the mileage log.
9.Allocated Costs, Hospital Based—costs that have been allocated through the step-down process from a hospital or state institution as property costs when those costs include allocated overhead.
10.Total Property and Equipment.
AUTHORITY NOTE:Promulgated in accordance with R.S. 36:254 and Title XIX of the Social Security Act.
HISTORICAL NOTE:Promulgated by the Department of Health and Hospitals, Office of Aging and Adult Services, LR 34:2166 (October 2008).
A.Allowable costs include those costs incurred by providers to conform to state licensure and federal certification standards. General cost principles are applied during the desk review and audit process to determine allowable costs.
1.These general cost principles include determining whether the cost is:
Louisiana Register Vol. 34, No. 10 October 20, 2008