471 Neb. Admin. Code, ch. 45, § 005

Current through June 17, 2024

Section 471-45-005 - UNALLOWABLE COSTS

The following costs are specifically unallowable:

(A) Provisions for income tax;

(B) Fees paid board of directors;

(C) Non-working officers' salaries;

(D) Promotion expenses, except for promotion and advertising as allowed in HIM-15. Yellow Page display advertising is not allowable; one Yellow Page informational listing per local area telephone directory is allowable;

(E) Travel and entertainment, other than for professional meetings and direct operations of facility;

(F) Donations;

(G) Expenses of non-nursing home facilities and operations included in expenses;

(H) Insurance or annuity premiums on the life of the officer or owner;

(I) Bad debts, charity, and courtesy allowances;

(J) Costs and portions of costs which are determined by the Department not to be reasonably related to the efficient production of service because of either the nature or amount of the particular expenditure;

(K) Services provided by the clients' physicians, therapists or dentists, drugs, laboratory services, radiology services, or services provided by similar independent licensed providers, except services provided by state operated facilities. These exclusions are paid separately;

(L) Return on equity;

(M) Carry-over of costs lost due to any limitation in this system;

(N) Expenses for equipment, facilities, and programs provided to clients which are determined by the Department not to be reasonably related to the efficient production of service because of either the nature or amount of the particular service; and

(O) Revisit fees.

471 Neb. Admin. Code, ch. 45, § 005

Adopted effective 6/6/2022

Amended effective 6/2/2024