Idaho Administrative Code › Title IDAPA 16 - Health and Welfare, Department of › Rule 16.03.10 - MEDICAID ENHANCED PLAN BENEFITS › Section 16.03.10.010 - DEFINITIONS: A THROUGH D

Current through August 31, 2023
For the purposes of these rules, the following terms are used
				as defined below: (3-17-22)
01.
Accrual Basis
. An accounting system based on the principle that revenues
			 are recorded when they are earned; expenses are recorded in the period
			 incurred. (3-17-22)
02.
Active Treatment
. Active treatment is the continuous participation,
			 during all waking hours, by an individual in an aggressive, consistently
			 implemented program of specialized and generic training, treatment, health and
			 related services, and provided in accordance with a treatment plan developed by
			 an interdisciplinary team and monitored by a Qualified Intellectual
			 Disabilities Professional (QIDP) directed toward: the acquisition of the
			 behaviors necessary for the resident to function with as much
			 self-determination and independence as possible; or the prevention or
			 deceleration of regression or loss of current functional status.
			 (3-17-22)
03.
Activities of
			 Daily Living (ADL)
. The performance of basic self-care activities in
			 meeting an individual's needs for sustaining them in a daily living
			 environment, including bathing, washing, dressing, toileting, grooming, eating,
			 communication, continence, mobility, and associated tasks. (3-17-22)
04.
Allowable Cost
. Costs that
			 are reimbursable, and sufficiently documented to meet the requirements of
			 audit. (3-17-22)
05.
Amortization
. The systematic recognition of the declining utility value
			 of certain assets, usually not owned by the organization or intangible in
			 nature. (3-17-22)
06.
Appraisal
. The method of determining the value of property as determined
			 by an Appraisal Institute appraisal. The appraisal must specifically identify
			 the values of land, buildings, equipment, and goodwill. (3-17-22)
07.
Assets
. Economic resources
			 of the provider recognized and measured in conformity with generally accepted
			 accounting principles. (3-17-22)
08.
Attendant Care
. Services
			 provided under a Medicaid Home and Community-Based Services waiver that involve
			 personal and medically-oriented tasks dealing with the functional needs of the
			 participants and accommodating the participant's needs for long-term
			 maintenance, supportive care, or activities of daily living (ADL). These
			 services may include personal assistance and medical tasks that can be done by
			 unlicensed persons or delegated to unlicensed persons by a health care
			 professional or the participant. Services are based on the person's abilities
			 and limitations, regardless of age, medical diagnosis, or other category of
			 disability. This assistance may take the form of hands-on assistance (actually
			 performing a task for the person) or cuing to prompt the participant to perform
			 a task. (3-17-22)
09.
Audit
. An examination of provider records on the basis of which an
			 opinion is expressed representing the compliance of a provider's financial
			 statements and records with Medicaid law, regulations, and rules.
			 (3-17-22)
10.
Auditor
. The individual or entity designated by the Department to
			 conduct the audit of a provider's records. (3-17-22)
11.
Audit Reports
. (3-17-22)
a. Draft Audit Report. A preliminary report
			 of the audit finding sent to the provider for the provider's review and
			 comments. (3-17-22)
b. Final Audit
			 Report. A final written report containing the results, findings, and
			 recommendations, if any, from the audit of the provider, as approved by the
			 Department. (3-17-22)