471 Neb. Admin. Code, ch. 45, § 003
Wherever applicable, the principles of reimbursement for provider's cost and the related policies under which the Medicare extended care facility program functions Medicare's Provider Reimbursement Manual, HIM-15, updated by provider reimbursement manual revisions in effect as of the beginning of each applicable cost report period are used in determining the cost for Nebraska nursing facilities with exceptions noted in this section. Chapter 15, Change of Ownership, of HIM-15 is excluded in its entirety. That portion of a provider's allowable cost for the treatment of Medicaid patients is payable under Medicaid except as limited in this section. The aggregate payments by the Department do not exceed amounts which would be paid under Title XVIII principles of reimbursement for extended care facilities. Except for Indian Health Services nursing facility providers, a provider with 1,000 or fewer Medicaid inpatient days during a complete fiscal year report period will not file a cost report.
471 Neb. Admin. Code, ch. 45, § 003