N.J. Admin. Code § 8:85-3.5

Current through Register Vol. 56, No. 11, June 3, 2024

Section 8:85-3.5 - Fringed costs

(a) In order to equitably develop and calculate limits and prices, the following computation will be made for all cost reports effective for periods ending before December 31, 2010:

1. General fringe benefits will be allocated to function as a percentage of salaries reported to develop total compensation. General fringe benefits will include the raw food value of free and subsidized meals to employees;

2. The term "fringed costs" means the net amount of compensation costs (salary and fringe benefits) plus other expenses, less expense recoveries and nonallowable costs; and

3. For NFs that provide residential, sheltered or domiciliary care, fringed nursing facility costs will be determined by apportioning fringed cost in the same ratio as the apportionment of unfringed net expenses.

N.J. Admin. Code § 8:85-3.5

The following annotations apply to N.J.A.C. 8:85-3.5 prior to its repeal by R.2011 d.121:
Amended by R.1979 d.482, effective 1/1/1980.
See: 11 N.J.R. 552(a), 12 N.J.R. 42(b).
Amended by R.1984 d.573, effective 12/16/1984.
See: 16 N.J.R. 2484(a), 16 N.J.R. 3437(a).
(c) added: "Accordingly, a credit...food cost excess".
Amended by R.1987 d.6, effective 1/5/1987.
See: 18 N.J.R. 257(a), 19 N.J.R. 126(a).
(a)1 added.
Recodified from 10:63-3.4 and amended by R.1994 d.624, effective 1/3/1995.
See: 26 N.J.R. 3614(a), 27 N.J.R. 156(a).
Amended by R.1999 d.74, effective 3/1/1999.
See: 30 N.J.R. 3191(a), 31 N.J.R. 678(b).
Rewrote (c).
Recodified from N.J.A.C. 10:63-3.5 and amended by R.2005 d.389, effective 1/17/2006.
See: 36 N.J.R. 4700(a), 37 N.J.R. 1185(a), 38 N.J.R. 674(a).
In introductory paragraph (a), substituted "that" for "which"; in (b), deleted "of Health, Health Facilities Inspection" and "be asked to".
The following annotations apply to N.J.A.C. 8:85-3.5 subsequent to its recodification from N.J.A.C. 8:85-3.4 by R.2011 d.121:
Amended by R.1990 d.428, effective 8/20/1990 (operative October 1, 1990).
See: 22 N.J.R. 118(a), 22 N.J.R. 2588(a).
Stylistic changes in referring to types of facilities.
Amended by R.1993 d.371, effective 7/19/1993.
See: 25 N.J.R. 433(a), 25 N.J.R. 3215(a).
Recodified from 10:63-3.3 and amended by R.1994 d.624, effective 1/3/1995.
See: 26 N.J.R. 3614(a), 27 N.J.R. 156(a).
Amended by R.1995 d.174, effective 3/20/1995 (operative April 1, 1995).
See: 27 N.J.R. 281(a), 27 N.J.R. 1307(a).
Recodified from N.J.A.C. 10:63-3.4 by R.2005 d.389, effective 1/17/2006.
See: 36 N.J.R. 4700(a), 37 N.J.R. 1185(a), 38 N.J.R. 674(a).
Recodified from N.J.A.C. 8:85-3.4 and amended by R.2011 d.121, effective 4/18/2011.
See: 42 N.J.R. 1793(a), 43 N.J.R. 961(c).
Section was "Equalized costs". Rewrote the section. Former N.J.A.C. 8:85-3.5, Raw food costs, repealed.