Louisiana Administrative Code › Title 50 - PUBLIC HEALTH-MEDICAL ASSISTANCE › Part XXI - Home and Community-Based Services Waivers › Subpart 1 - General Provisions › Chapter 7 - Reimbursement Methodology › Subchapter B - Adult Day Health Care Providers › Section XXI-713 - Cost Categories Included in the Cost Report

Current through Register Vol. 50, No. 6, June 20, 2024
A. Direct Care (DC) Costs
1. Salaries, Aides-gross salaries of
					 certified nurse aides and nurse aides in training.
2. Salaries, LPNs-gross salaries of
					 nonsupervisory licensed practical nurses and graduate practical
					 nurses.
3. Salaries, RNs-gross
					 salaries of nonsupervisory registered nurses and graduate nurses (excluding
					 director of nursing and participant assessment instrument
					 coordinator).
4. Salaries, Social
					 Services-gross salaries of nonsupervisory licensed social services personnel
					 providing medically needed social services to attain or maintain the highest
					 practicable physical, mental, or psychosocial wellbeing of the
					 participants.
5. Salaries,
					 Activities-gross salaries of nonsupervisory activities/recreational personnel
					 providing an ongoing program of activities designed to meet, in accordance with
					 the comprehensive assessment, the interest and the physical, mental, and
					 psychosocial well-being of the participants.
6. Payroll Taxes-cost of employer's portion
					 of Federal Insurance Contribution Act (FICA), Federal Unemployment Tax Act
					 (FUTA), State Unemployment Tax Act (SUTA), and Medicare tax for direct care
					 employees.
7. Group Insurance,
					 DC-cost of employer's contribution to employee health, life, accident and
					 disability insurance for direct care employees.
8. Pensions, DC-cost of employer's
					 contribution to employee pensions for direct care employees.
9. Uniform Allowance, DC-employer's cost of
					 uniform allowance and/or uniforms for direct care employees.
10. Worker's Comp, DC-cost of worker's
					 compensation insurance for direct care employees.
11. Contract, Aides-cost of aides through
					 contract that are not center employees.
12. Contract, LPNs-cost of LPNs and graduate
					 practical nurses hired through contract that are not center
					 employees.
13. Contract, RNs-cost
					 of RNs and graduate nurses hired through contract that are not center
					 employees.
14. Drugs,
					 Over-the-Counter and Non-Legend-cost of over-the-counter and non-legend drugs
					 provided by the center to its participants. This is for drugs not covered by
					 Medicaid.
15. Medical Supplies-cost
					 of participant-specific items of medical supplies such as catheters, syringes
					 and sterile dressings.
16. Medical
					 Waste Disposal-cost of medical waste disposal including storage containers and
					 disposal costs.
17. Recreational
					 Supplies, DC-cost of items used in the recreational activities of the
					 center.
18. Other Supplies, DC-cost
					 of items used in the direct care of participants which are not
					 participant-specific such as prep supplies, alcohol pads, betadine solution in
					 bulk, tongue depressors, cotton balls, thermometers, blood pressure cuffs and
					 under-pads and diapers (reusable and disposable).
19. Allocated Costs, Hospital Based-the
					 amount of costs that have been allocated through the step-down process from a
					 hospital or state institution as direct care costs when those costs include
					 allocated overhead.
20.
					 Miscellaneous, DC-costs incurred in providing direct care services that cannot
					 be assigned to any other direct care line item on the cost report.
21. Total Direct Care Costs-sum of the above
					 line items.