North Dakota Administrative Code › Title 75 - Department of Human Services › Article 75-03 - Community Services › Chapter 75-03-15 - Ratesetting for Providers of Services to Foster Children - Qualified Residential Treatment Programs › Section 75-03-15-10 - Revenue offsets

Current through Supplement No. 393, July, 2024
The department shall require facilities to submit financial
				  records inclusive of revenue offsets for financial auditing and rate
				  adjustments. Facilities shall identify income to offset costs, where
				  applicable, so that state financial participation does not supplant or
				  duplicate other funding sources. Any income, whether in cash or in any other
				  form which is received by the facility, with the exception of the established
				  rate and income from payment made under the Job Training Partnership Act, must
				  be offset up to the total of the appropriate actual costs. If actual costs are
				  not identifiable, income must be offset in total to the appropriate cost
				  category. If costs relating to income are reported in more than one cost
				  category, the income must be offset in the ratio of the costs in each of the
				  cost categories. Treatment appropriate to some sources of income is provided in
				  this section:
1.
Clothing.
Facilities receiving initial clothing allowances
				separately from the state or other sources shall reduce costs by the amount of
				the reimbursement.
2.
Food
				income.
Facilities receiving revenue for food and related costs from
				other programs, including the United States department of agriculture or the
				department of public instruction or amounts from or paid on behalf of
				employees, guests, or nonresidents for meals or snacks shall reduce allowable
				food costs by the revenue received.
3.
Insurance recovery.
A
				facility shall offset any amount received from insurance for a loss incurred
				against the appropriate cost category, regardless of when the cost was
				incurred, if the facility did not adjust the basis for depreciable
				assets.
4.
Refunds and
				rebates.
A facility shall offset any refund or rebate received for a
				reported cost to the appropriate cost.
5.
Transportation income.
A
				facility shall offset any amount received for use of the facility's vehicles to
				transportation costs.
6.
Vending income.
A facility shall offset income from the sale of
				beverages, candy, or other items to the cost of the vending items or, if the
				cost is not identified, the facility shall offset all vending income to
				maintenance costs.
7.
Gain on
				the sale of assets.
A facility shall offset gain from the sale of an
				asset against depreciation expenses.
8.
Rental income.
A facility
				shall offset revenue received from outside sources for the use of facility
				buildings or equipment to property expenses.
9.
Grant income.
A facility
				shall offset grants, gifts, and awards from the federal, state, or local
				agencies to the costs which are allowed under the grant.
10.
Other cost-related income.
A
				facility shall offset miscellaneous income, including amounts generated through
				the sale of a previously expensed item, e.g., supplies or equipment, to the
				cost category where the item was expensed.
11.
Other income from government
				sources.
The department may determine that other income to the facility
				from local, state, or federal units of government is an offset to
				costs.
General Authority
: NDCC 50-06-16,
					 50-11-03
Law Implemented
: NDCC 50-06-05.1,
					 50-11-03.2