Pennsylvania Code › Title 55 - HUMAN SERVICES › Part VIII - Intellectual Disability and Autism Manual › Subpart C - Administration and Fiscal Management › Chapter 6211 - ALLOWABLE COST REIMBURSEMENT FOR NON-STATE OPERATED INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH AN INTELLECTUAL DISABILITY › NONREIMBURSABLE COSTS › Section 6211.101 - Costs that are not allowable

Current through Register Vol. 54, No. 28, July 13, 2024
The following costs are not allowable:
(1) Nonworking officers' salaries.
(2) Fundraising expenses.
(3) Free care or discounted
					 services.
(4) Parties and social
					 activities not related to client care.
(5) Personal telephone service.
(6) Personal radio and television
					 service.
(7) Direct and indirect
					 costs related to nonallowable cost centers including gift, barber, beauty,
					 flower and coffee shops, homes for administrators or pastors, convent areas and
					 nurses' quarters.
(8) Guest
					 meals.
(9) Pennsylvania Capital
					 Stock and Franchise Tax.
(10)
					 Income tax.
(11) Ambulance
					 costs.
(12) Promotional advertising
					 including a Yellow Page listing that is greater than the minimum
					 insert.
(13) Late payment
					 penalties.
(14) Penalties, fines,
					 or late charges assigned by any source, whether or not related to the
					 facility.
(15) Life insurance for
					 officers and directors of the governing board, including life insurance
					 premiums necessary to obtain mortgages and other loans.
(16) Bad debts or contractual
					 adjustments.
(17) Collection
					 expenses associated with bad debts.
(18) Travel expenses for members of the board
					 of directors unrelated to the program.
(19) Depreciation and interest on capital
					 indebtedness for costs in excess of the limitations specified in §
											6211.79(s)
					 (relating to depreciation allowance).
(20) Expenses not necessary for client
					 care.
(21) Basic education for
					 eligible school-age children.
(22)
					 Vocational rehabilitation services.
(23) Personal travel for employes, including
					 personal use of facility vehicles.
(24) Meals for employes, except for employe
					 meals provided as part of client training activities.
(25) Living expenses for live-in employes,
					 including lodging, meals and personal laundry.
(26) Membership fees for social, fraternal,
					 and other organizations involved in activities unrelated to the program or an
					 organization defined as a lobbying group under the Lobbying Registration and
					 Regulation Act (46 P. S. §§
												148.1-148.9).
(27) Expenses payable from another public
					 agency, insurance program or health program.
(28) Net operating or capital cost, including
					 legal fees, accounting and administrative costs, travel costs and the costs of
					 feasibility studies, attributable to the negotiation or settlement of the sale
					 or purchase of a capital asset (by acquisition or merger) for which payment has
					 previously been made under Title XIX of the Social Security Act (42 U.S.C.A. §§
												1396-1396q) if the sale or purchase was
					 made on or after July 18, 1984. This paragraph does not apply to any asset that
					 undergoes a transfer of ownership on or after July 1, 1984 under an enforceable
					 agreement that was entered into prior to July 18, 1984.