Section 75-02-06-02.4 - Indirect care costsIndirect care costs include all costs specifically identified in this section. Indirect care costs must be included in total, without direct or indirect allocation to other cost categories unless specifically provided for elsewhere.
1.Administration. Direct costs for administering the overall activities of the facility include:a. Salary and employment benefits for administrators, except in a facility of sixty or fewer beds, part of an administrator's salary may be allocated to other cost categories provided adequate records identifying the hours and services provided are maintained by the facility. b. Salary and employment benefits for assistant administrators, top management personnel, accounting personnel, clerical personnel, secretaries and receptionists, data processing personnel, purchasing, receiving, and store personnel, medical director, security personnel, and of all personnel not designated in other cost categories.c. Board of directors' fees and related travel expenses.d. Security personnel or services.e. Supplies except as specifically provided for in the direct care, other direct care, and other cost centers of the indirect care cost category.f. Insurance, except insurance included as a fringe benefit and insurance included as part of related party lease costs.g. Telephone and telegraph.i. Membership dues and subscriptions.j. Professional fees for services such as legal, accounting, and data processing.k. Central or home office costs including property costs except as provided for in section 75-02-06-06.1.l. Advertising and personnel recruitment costs.m. Management consultants and fees.n. Bad debts and collection fees as provided for in section 75-02-06-10.o. Business meetings, conventions, association meetings, and seminars.p. Travel, except as necessary for training programs for personnel required to maintain licensure, certification, or professional standards requirements.q. Training, except for training for personnel required to maintain licensure, certification, or professional standards requirements.r. Business office functions.s. Working capital interest. t. Any costs that cannot be specifically classified to other cost categories.2.Chaplain.a. Salary and employment benefits for all personnel assigned to meet the spiritual needs of the residents.b. Supplies and other expenses related to meeting the spiritual needs of the residents.3.Pharmacy. Compensation for pharmacy consultants.4.Plant operations.a. Salary and employment benefits for a director of plant operations, engineers, carpenters, electricians, plumbers, caretakers, vehicle drivers, and all other personnel performing tasks related to maintenance or general plant operations.b. The cost of heating and cooling, electricity, water, sewer and garbage, and cable television.c. Repairs and maintenance contracts and purchased services.d. Supplies necessary for repairs and maintenance of the facility, including hardware, building materials and tools, other maintenance-related supplies, and noncapitalized equipment not included elsewhere.e. Motor vehicle operating and resident transportation expenses.5.Housekeeping.a. Salary and employment benefits for a director of housekeeping, housekeepers, and other cleaning or housekeeping personnel.b. Cost of cleaning supplies including soaps, waxes, polishes, household paper products such as hand towels and toilet paper, and noncapitalized cleaning equipment.c. Contracted services for housekeeping.6.Dietary.a. Salary and employment benefits for a director of dietary, nutritionists, dieticians, cooks, and kitchen personnel involved in the preparation and delivery of food.b. The cost of dietary supplies and utensils including dietary paper products, silverware, and noncapitalized kitchen and dining equipment.7.Medical records. Salary and employment benefits for personnel performing medical records maintenance.N.D. Admin Code 75-02-06-02.4
Effective January 1, 1990; amended effective November 1, 1992; November 22, 1993; January 1, 1996; January 1, 2000.Amended byAdministrative Rules Supplement 375, January 2020, effective1/1/2020General Authority: NDCC 50-24.1-04, 50-24.4-02
Law Implemented: NDCC 50-24.4; 42 USC 1396a(a)(13)