Kansas Administrative Regulations › Agency 129 - KANSAS DEPARTMENT OF HEALTH AND ENVIRONMENT-DIVISION OF HEALTH CARE FINANCE › Article 10 - ADULT CARE HOME PROGRAM › Section 129-10-200 - Definitions for intermediate care facility for mentally retarded (ICF-MR)

Current through Register Vol. 43, No. 28, July 11, 2024
(a) "Accrual basis
			 of accounting" means that the revenue of the provider is reported in the period
			 when the revenue is earned, regardless of when it is collected, and expenses
			 are reported in the period in which the expenses are incurred, regardless of
			 when the expenses are paid.
(b)
			 "Adequate cost and other accounting information" means that the data, including
			 source documentation, is accurate, current, and in sufficient detail to
			 accomplish the purposes for which the data is intended. Source documentation,
			 including petty cash payout memoranda and original payout invoices, shall be
			 valid only if the documentation originated at the time and near the place of
			 the transaction. In order to provide the required costs data, financial and
			 statistical records shall be maintained in a manner that is consistent from one
			 period to another. This requirement shall not preclude a beneficial change in
			 accounting procedures if there is a compelling reason to effect a change of
			 procedures.
(c) "Agency" means the
			 Kansas department of social and rehabilitation services.
(d) "Ancillary services and other medically
			 necessary services" mean those special services or supplies for which charges
			 are made in addition to those for routine services.
(e) "Approved staff educational activities"
			 means formally organized or planned programs of study usually engaged in by
			 providers in order to enhance the quality of client care in an ICF-MR. These
			 activities shall be licensed when required by state law.
(f) A "client day" means that period of
			 service rendered to a client between the census-taking hours on two successive
			 days and all other days for which the provider receives payment, either full or
			 partial, for any Kansas medical assistance program or non-Kansas medical
			 assistance program client who was not in the home. The census-taking hours
			 consist of 24 hours beginning at midnight.
(g) "Common ownership" means that any
			 individual or an organization holds five percent or more ownership or equity of
			 the ICF-MR and of the facility or organization serving the ICF-MR.
(h) "Control" means that an individual or
			 organization has the power, directly or indirectly, to significantly influence
			 or direct the actions or policies of an organization or facility.
(i) "Cost finding" means the process of
			 recasting the data derived from the accounts ordinarily kept by a provider to
			 ascertain costs of the various types of services rendered.
(j) "Costs related to client care" means all
			 necessary and proper costs, arising from arm's-length transactions in
			 accordance with general accounting rules, that are appropriate and helpful in
			 developing and maintaining the operation of client care facilities and
			 activities. Specific items of expense shall be limited pursuant to K.A.R.
			 30-10-218, K.A.R. 30-10-219, K.A.R. 30-10-220, K.A.R. 30-10-221, K.A.R.
			 30-10-222, K.A.R. 30-10-223, K.A.R. 30-10-224, and K.A.R. 30-10-225.
(k) "Costs not related to client care" means
			 costs that are not appropriate or not necessary and proper in developing and
			 maintaining the ICF-MR operation and activities. These costs shall not be
			 allowable in computing reimbursable costs.
(l) "Extra care" means temporary care
			 required by a client that takes more time, services, and supplies than the care
			 provided an average ICF-MR client. Extra care shall require prior authorization
			 before reimbursement.
(m) "General
			 accounting rules" mean the generally accepted accounting principles as
			 established by the American institute of certified public accountants except as
			 otherwise specifically indicated by ICF-MR program policies and regulations.
			 Adoption of any of these principles shall not supersede any specific
			 regulations and policies of the ICF-MR program.
(n) "Inadequate care" means any act or
			 failure to take action that potentially could be physically or emotionally
			 harmful to a recipient.
(o)
			 "Inspection of care review of intermediate care facilities for the mentally
			 retarded" means a yearly, clientoriented review of only Kansas medical
			 assistance program clients, conducted by a team from the Kansas department on
			 aging consisting of a nurse, a social worker, and a medical doctor, to
			 determine whether those clients' needs are being met.
(p) "Intermediate care facility for the
			 mentally retarded" and "ICF-MR" mean a facility that has met state licensure
			 standards and meets the following conditions:
(1) Is primarily for the diagnosis,
			 treatment, or habilitation of the mentally retarded or persons with related
			 conditions; and
(2) provides, in a
			 protected residential setting, ongoing evaluation, planning, 24-hour
			 supervision, coordination, and integration of health or habilitative services
			 to help each individual function at that person's greatest ability.