Section 16.03.10.245 - NURSING FACILITY: COMPENSATION OF RELATED PERSONSCompensation paid to persons related to owners or administrators is allowable only to the extent that services are actually performed and are necessary and adequately documented and the compensation for the services is reasonable.
01.Compensation Claimed. Compensation claimed for reimbursement must be included in compensation reported for tax purposes and be actually paid. a. Where such persons perform services without pay, no cost may be imputed.b. Time records documenting actual hours worked are required in order that the compensation be allowable for reimbursement.c. Compensation for undocumented hours worked will not be a reimbursable cost.02.Related Persons. A related person is defined as having one (1) of the following relationships with the provider:b. Son or daughter or a descendant of either;c. Brother, sister, stepbrother, stepsister or descendant thereof;d. Father, mother, stepfather, stepmother, an ancestor thereof, or a brother or sister thereof;e. Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law or sister-in-law;f. A descendant of a brother or sister of the provider's father or mother;g. Any other person with whom the provider does not have an arms length relationship.Idaho Admin. Code r. 16.03.10.245