North Dakota Administrative Code › Title 75 - Department of Human Services › Article 75-04 - Developmental Disabilities › Chapter 75-04-05 - Payment for Provider Agencies of Services to Individuals with Intellectual Disabilities - Developmental Disabilities › Section 75-04-05-11 - Statement of costs allocations

Current through Supplement No. 393, July, 2024
The statement of costs provides for the identification of the
				  allowable expenditures and basic services subject to payment by the department.
				  When costs are incurred solely for a basic service, the costs must be assigned
				  directly to that basic service. When costs are incurred jointly for two or more
				  basic services, and not able to be directly assigned, the costs must be
				  allocated as follows:
1. Personnel.
				The total cost of all staff identified in payroll records must be listed by
				position title and distributed to basic services. Time studies may be performed
				for one week at least quarterly for allocation. When no time studies exist, the
				applicable units must be used for allocation. When there is no definition of a
				unit of service, the department must use the unit of service for billing
				purposes.
2. Fringe benefits. The
				cost of fringe benefits must be allocated to basic services based on the ratio
				of the basic service personnel costs to total personnel costs. Personnel costs
				on which no fringe benefits are paid are excluded.
3. Equipment. The total cost of all
				equipment, whether rented, leased, purchased, or depreciated, must be
				distributed to basic services based on usage or applicable units.
4. Real property cost. The total of all
				property costs, whether rented, leased, purchased, or depreciated, must be
				allocated based on direct square footage. When multiple usage of direct use
				area occurs, the allocation is first done by square footage and then by
				applicable units.
5. Travel. The
				total of all unassigned travel costs must be included in administrative
				costs.
6. Supplies. The total of
				all unassigned supply costs must be included with administrative
				costs.
7. Food services. The total
				of all food costs must be allocated based on meals served. When the number of
				meals served has not been identified, applicable units must be used.
8. Insurance and bonds. The total of all such
				costs, except insurance costs representing real property costs or vehicle
				insurance costs applicable to vehicles used for one or more basic services,
				must be included as administrative costs.
9. Indirect program support costs. Total
				indirect program support costs, not including personnel and fringe benefits,
				must be allocated to basic service categories, exclusive of production, room,
				and board, based on actual units of service. When determining the day
				habilitative ratio of indirect program support costs, total day habilitation
				units are divided by thirty-two and rounded to the nearest whole
				number.
10. Administrative costs.
				Total administrative costs must be allocated to all service categories,
				exclusive of residential habilitation room, board, and production, based upon
				the ratio of the basic service cost to total cost excluding administrative and
				production costs. The percentage calculated for habilitation services must be
				based on total costs, including room and board, with the allocation made only
				to direct care costs, direct program support costs, and indirect program
				support costs.
General Authority:
NDCC 25-01.2-18,
					 50-06-16
Law Implemented:
NDCC 25-18-03,
					 50-24.1-01