reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › FILING COST REPORTS › Section 388-835-0250 - What if a provider submits improperly completed or late reports?

Current through Register Vol. 24-14, July 15, 2024
(1) All providers
				  must submit an annual report, including their proposed settlement by cost
				  center, that is prepared according to this chapter's requirements and DSHS
				  instructions. If an annual cost report is not properly prepared, DSHS may
				  return it, in whole or in part, to the provider for correction and/or
				  completion.
(2) If DSHS does not
				  receive a properly completed report, including any approved extensions, on or
				  before its due date, all or part of any payments due under the contract may be
				  withheld until the report is properly completed and received by DSHS.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0250,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › FILING COST REPORTS › Section 388-835-0255 - What if a provider files a report containing false information?

Current through Register Vol. 24-14, July 15, 2024
(1) Knowingly
				  filing a report with false information (or with reason to know) is cause for
				  termination of a provider's contract with DSHS.
(2) Any required adjustments to reimbursement
				  rates because a false report was filed will be made according to WAC
				  388-835-0900.
(3) DSHS may refer for prosecution under
				  applicable statues, any provider who files a false report.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0255,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › FILING COST REPORTS › Section 388-835-0260 - Can providers amend annual cost reports filed with DSHS?

Current through Register Vol. 24-14, July 15, 2024
DSHS must consider amendments to annual reports only
					 when:
(1) Determining allowable costs
				  affecting a final settlement computation, and
(2) Filed before the provider receives
				  notification that a DSHS field audit has been scheduled.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0260,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › FILING COST REPORTS › Section 388-835-0265 - Can providers file amendments if a DSHS field audit has been scheduled?

Current through Register Vol. 24-14, July 15, 2024
(1) A provider
				  may file amendments after receiving a notice of a field audit only when
				  reimbursement rates need to be adjusted because significant errors or omissions
				  were made when they were calculated.
(2) Errors of omissions are considered
				  "significant" if they result in a net difference of two cents or more per
				  resident day or one thousand dollars or more in reported costs, whichever is
				  higher, in any cost area.
(3) Only
				  the pages requiring changes and the certification required by WAC
				  388-835-0335 must be filed with
				  the amendment.
(4) Any adjustments
				  to reimbursement rates resulting from an amended report will be made according
				  to WAC 388-835-0885.
Statutory Authority:
						RCW
						71A.16.010,
						71A.16.030,
						71A.12.030, chapter 71A.20 RCW,
						RCW
						72.01.090, and 72.33.125. 02-16-014, §
						388-835-0265, filed 7/25/02, effective 8/25/02. Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0265,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › FILING COST REPORTS › Section 388-835-0270 - Can providers file amendments if DSHS does not conduct a field audit?

Current through Register Vol. 24-14, July 15, 2024
If DSHS does not conduct a field audit and the preliminary
					 settlement report becomes the final report, DSHS must consider amendments only
					 when filed within thirty days after the provider receives the final settlement
					 report.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0270,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › FILING COST REPORTS › Section 388-835-0275 - What requirements apply when amendments are filed?

Current through Register Vol. 24-14, July 15, 2024
(1) When amendments are filed, a provider
				  must report:
(a) The circumstances
				  surrounding the amendments;
(b) The
				  reasons why the amendments are needed; and
(c) All relevant supporting
				  documentation.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › MAINTAINING COST REPORT RECORDS › Section 388-835-0280 - Do ICF/ID providers have to maintain records related to their contracts?

Current through Register Vol. 24-14, July 15, 2024
(1) A provider
				  must, according to the terms of their contract, maintain adequate records so
				  DSHS can audit reported data to verify provider compliance with generally
				  accepted accounting principles and DSHS reimbursement principles and reporting
				  instructions.
(2) If a provider
				  maintains records based upon a chart of accounts other than the one established
				  by DSHS, they must give DSHS a written schedule clearly illustrating how their
				  individual account numbers correspond to those used by DSHS.
(3) After filing a report with DSHS, a
				  provider must keep for five years, at a location in Washington state specified
				  by the provider, all records supporting the report.
(4) If at the end of five years there are
				  unresolved audit issues related to the report, the records supporting the
				  report must be kept until the issues are resolved.
(5) Providers, according to the terms of
				  their contract, must make records available for review upon demand by
				  authorized personnel from DSHS and the United States Department of Health and
				  Human Services during normal business hours at a location in Washington state
				  specified by the provider.
(6) When
				  a contract is terminated, final settlement must not be made until accessibility
				  to and preservation of the provider's records within Washington state is
				  assured.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0280,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › MAINTAINING COST REPORT RECORDS › Section 388-835-0285 - What if a provider fails to maintain records or refuses to let them be reviewed?

Current through Register Vol. 24-14, July 15, 2024
(1) If a
				  provider fails to maintain adequate records or fails to allow their inspection
				  by authorized personnel, DSHS may suspend all or part of subsequent
				  reimbursement payments due under the contract.
(2) Once the provider complies with the
				  recording keeping and inspection provisions of their contract, DSHS must resume
				  current contract payments and must release payments suspended while the
				  provider was out of compliance.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0285,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › MAINTAINING COST REPORT RECORDS › Section 388-835-0290 - Does DSHS have a responsibility to retain provider reports?

Current through Register Vol. 24-14, July 15, 2024
(1) DSHS must
				  retain required reports for five years following their filing date.
(2) If at the end of five years there are
				  unresolved audit issues surrounding a report, the report must be retained until
				  those issues are resolved.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0290,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › MAINTAINING COST REPORT RECORDS › Section 388-835-0295 - Are the reports submitted to DSHS by providers available to the public?

Current through Register Vol. 24-14, July 15, 2024
According to chapter 388-01 WAC, all required financial
					 and statistical reports submitted by ICF/ID facilities to DSHS are public
					 documents and available to the public upon request.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0295,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › FIELD AUDITS › Section 388-835-0300 - What is an ICF/ID field audit?

Current through Register Vol. 24-14, July 15, 2024
A field audit consists of an on-site audit of the
					 provider's financial records to verify that information provided on the cost
					 report for the period being audited is accurate and represents allowable
					 cost.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0300,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › FIELD AUDITS › Section 388-835-0305 - When does DSHS schedule a field audit?

Current through Register Vol. 24-14, July 15, 2024
(1) DSHS may schedule cost report field
				  audits using auditors employed by or under contract with DSHS. DSHS must notify
				  a facility selected for an audit within one hundred twenty days after the
				  facility submits a completed and correct cost report.
(2) DSHS must give priority to field audits
				  of final annual reports and, whenever possible, must begin these audits within
				  ninety days after a properly completed final annual report is
				  received.
(3) DSHS normally
				  notifies a provider at least ten working days before the field audit
				  begins.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0305,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › FIELD AUDITS › Section 388-835-0310 - When does DSHS complete a field audit?

Current through Register Vol. 24-14, July 15, 2024
(1) If auditors are given timely access to a
				  ICF/ID facility and to all records necessary to conducting their audit, DSHS
				  must complete an audit within one year:
(a)
				  Of receiving a properly completed annual cost report; or
(b) After the facility is notified it has
				  been selected for an audit.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › FIELD AUDITS › Section 388-835-0315 - How should a provider prepare for a field audit?

Current through Register Vol. 24-14, July 15, 2024
(1) A provider must allow auditors access to
				  the ICF/ID facility and all financial and statistical records. These records
				  must be available at a location in the state of Washington specified by the
				  provider. They must include:
(a) All income
				  tax returns relating to the audited cost report and work papers supporting the
				  report's data; or
(b) Work papers
				  related to resident trust funds.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › FIELD AUDITS › Section 388-835-0320 - What is the scope of a field audit?

Current through Register Vol. 24-14, July 15, 2024
(1) Auditors must review a provider's record
				  keeping and accounting practices and, where appropriate, make written
				  recommendations for improvements.
(2) Auditors must examine a provider's
				  financial and statistical records to verify that:
(a) Supporting records are in agreement with
				  reported data; and
(b) Only assets,
				  liabilities, and revenue and expense items that DSHS has specified as allowable
				  costs have been included by the provider when computing the cost of services
				  provided under the contract;
(c)
				  Allowable costs have been accurately determined and are necessary, ordinary,
				  and related to resident care;
(d)
				  Related organizations and beneficial ownership interests have been correctly
				  disclosed; and
(e) Resident trust
				  funds have been properly maintained.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › FIELD AUDITS › Section 388-835-0325 - What if an auditor discovers that provider reports are inadequately documented?

Current through Register Vol. 24-14, July 15, 2024
(1) An auditor
				  must disallow any assets, liabilities, revenues, or expenses reported as
				  allowable that are not supported by adequate documentation in the provider's
				  financial records.
(2) Adequate
				  documentation must show that reported costs were:
(a) Incurred during the period covered by the
				  report;
(b) Related to resident
				  care and training; and
(c)
				  Necessary, ordinary and prudent.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › FIELD AUDITS › Section 388-835-0330 - Are final audit narratives and summaries available to the public?

Current through Register Vol. 24-14, July 15, 2024
The auditor's final audit narrative and summaries are
					 considered public documents and will be available to the public through the
					 public disclosure process in chapter 388-01 WAC.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0330,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › RESIDENT TRUST ACCOUNTS › Section 388-835-0335 - What general requirements apply to accounting for resident trust accounts?

Current through Register Vol. 24-14, July 15, 2024
(1) A provider
				  must establish and maintain a bookkeeping system for all resident money
				  received by the facility on behalf of the resident.
(2) This system must be incorporated into the
				  facility's business records and be capable of being audited.
(3) The bookkeeping system must apply to
				  residents that are:
(a) Incapable of handling
				  their money and whose guardian, relative, DDA regional service office
				  administrator, or physician requests in writing that the facility accept this
				  responsibility. (If the Social Security Form SSA-780, "Certificate of Applicant
				  for Benefits on Behalf of Another," is used as documentation, it must be signed
				  by one of the persons designated in this subsection.)
(b) Capable of handling their own money, but
				  they ask the facility, in writing, to accept this responsibility for
				  them.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › RESIDENT TRUST ACCOUNTS › Section 388-835-0340 - What specific accounting procedures apply to resident trust accounts?

Current through Register Vol. 24-14, July 15, 2024
(1) A provider
				  must maintain a subsidiary ledger with an account for each resident for whom
				  the provider holds money in trust.
(2) Each account and related supporting
				  information must be:
(a) Maintained at the
				  facility;
(b) Kept
				  current;
(c) Balanced each month;
				  and
(d) Detailed, with supporting
				  verification, showing all money received on behalf of the individual resident
				  and how that money was used.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › RESIDENT TRUST ACCOUNTS › Section 388-835-0345 - Can residents overdraw their trust account?

Current through Register Vol. 24-14, July 15, 2024
(1) A resident may not overdraw their account
				  (show a debit balance).
(2) If
				  residents want to spend an amount greater than the balance in their trust
				  account, the facility may loan the residents money from facility
				  funds.
(3) The facility can collect
				  loans to residents by installments from the portion of the resident's allowance
				  remaining at the end of each month.
(4) The facility cannot charge residents
				  interest on these loans.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0345,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › RESIDENT TRUST ACCOUNTS › Section 388-835-0350 - Can a resident trust account be charged for Title XIX services?

Current through Register Vol. 24-14, July 15, 2024
Resident trust accounts cannot be charged for services
					 provided under Title XIX.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0350,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › RESIDENT TRUST ACCOUNTS › Section 388-835-0355 - Can a resident trust account be charged for medical services, drugs, therapy and equipment?

Current through Register Vol. 24-14, July 15, 2024
(1) Any properly
				  made charge to a resident's trust account for medical services must be
				  supported by a written denial from DSHS.
(2) Any request for additional equipment such
				  as a walker, wheelchair or crutches must have a written denial from DSHS before
				  a resident's trust account can be charged.
(3) A request for physical therapy, certain
				  drugs or other medical services must have a written denial from DSHS before a
				  resident's trust account can be charged.
(4) A written denial from DSHS is not
				  required when the pharmacist verifies a drug is not covered by the program
				  (e.g., items on the FDA list of ineffective or possible effective drugs,
				  nonformulary over-the-counter (OTC) medications such as vitamins, nose drops,
				  etc.) The pharmacist's notation that the program does not cover the drugs is
				  sufficient.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0355,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › RESIDENT TRUST ACCOUNTS › Section 388-835-0360 - Can providers create petty cash funds for residents?

Current through Register Vol. 24-14, July 15, 2024
(1) Providers may
				  maintain petty cash funds for residents.
(2) The fund must be an imprest type
				  fund.
(3) The cash for the fund
				  must come from trust money.
(4) The
				  amount of the fund must be reasonable and necessary for the size of the
				  facility and the needs of the residents, but must not exceed five hundred
				  dollars.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0360,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › RESIDENT TRUST ACCOUNTS › Section 388-835-0365 - Can providers create checking accounts for residents?

Current through Register Vol. 24-14, July 15, 2024
(1) A provider must
				  deposit all money, over and above the trust fund petty cash amount, intact into
				  a trust fund checking account that is separate and apart from any other bank
				  account(s) of the facility or other facilities.
(2) Deposits of resident allowances must be
				  made intact into the trust checking account within one week from the time
				  payment is received from DSHS, Social Security Administration, or any other
				  payor.
(3) A provider must make any
				  related bankbooks, bank statements, check book, check register, all voided and
				  all canceled checks available to DSHS representatives for audit and inspection.
				  The provider must retain these supporting records and documents for at least
				  five years.
(4) Resident trust
				  money cannot be used to pay checking account service charges.
(5) Each banks trust account must be
				  reconciled each month to the trust account ledger for each resident.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0365,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › RESIDENT TRUST ACCOUNTS › Section 388-835-0370 - What controls must a provider use to ensure the safety of trust fund money?

Current through Register Vol. 24-14, July 15, 2024
(1) A provider must
				  not release trust fund money to anyone other than the:
(a) Resident or, with their written consent,
				  their guardian;
(b) Resident's
				  designated agent as appointed by power of attorney; or
(c) Appropriate DSHS personnel designated by
				  the DDA regional services administrator.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › RESIDENT TRUST ACCOUNTS › Section 388-835-0375 - Can a resident withdraw trust money?

Current through Register Vol. 24-14, July 15, 2024
Any money held in trust for a resident must be available to
					 them for their personal and incidental needs upon their request or the request
					 of one of the individuals designated in WAC
					 388-835-0335.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0375,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › RESIDENT TRUST ACCOUNTS › Section 388-835-0380 - What happens to resident funds when a change of ownership occurs?

Current through Register Vol. 24-14, July 15, 2024
(1) When a facility
				  is sold or some other transfer of ownership takes place, the former provider
				  must provide the new provider with a written accounting, based upon generally
				  accepted auditing standards, of all resident funds being transferred. The
				  former provider must also obtain a written receipt for the funds from the new
				  provider.
(2) Before any transfer
				  of ownership occurs, the facility must give each resident, or their
				  representative, a written accounting of any personal funds held by the
				  facility.
(3) If there is
				  disagreement regarding the accounting offered by the former provider, the
				  resident retains all rights and remedies provided under state law.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0380,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › RESIDENT TRUST ACCOUNTS › Section 388-835-0385 - How are trust fund moneys refunded?

Current through Register Vol. 24-14, July 15, 2024
When a resident is discharged and/or transferred, the
					 balance of their trust account, along with a receipt, will be returned to the
					 individual designated in WAC
					 388-835-0335 within thirty days
					 of the resident's transfer or discharge.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0385,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › RESIDENT TRUST ACCOUNTS › Section 388-835-0390 - How are trust funds liquidated?

Current through Register Vol. 24-14, July 15, 2024
(1)
				  In the case of deceased resident, the provider must obtain a receipt from the
				  next-of-kin, guardian, or duly qualified agent when the balance of the trust
				  fund is released. If the next-of-kin, guardian or duly qualified agent cannot
				  be identified, the DDA regional service office must be contacted, in writing
				  within seven days of the resident's death, to assist in the release of the
				  resident's trust fund money. A check or other document showing payment to the
				  next-of-kin, guardian, or duly qualified agent will serve as a
				  receipt.
(2) In situations where
				  the resident leaves the ICF/ID facility without authorization and their
				  whereabouts is unknown, the facility:
(a)
				  Will make a reasonable attempt to locate the missing resident. A "reasonable
				  attempt" includes, but is not limited to, contacting friends, relatives,
				  police, the guardian, and the DDA regional office in the area; and
(b) If the resident cannot be located after
				  ninety days, the facility must notify the department of revenue regarding the
				  existence of "abandoned property" (see
				  chapter
				  63.29 RCW Uniform
				  Unclaimed Property Act). The facility must deliver to the department of revenue
				  the balance of the resident's trust fund account within twenty days following
				  their notification.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › RESIDENT TRUST ACCOUNTS › Section 388-835-0395 - How must a facility maintain resident property records?

Current through Register Vol. 24-14, July 15, 2024
(1) A facility must
				  maintain a current, written record for each resident that includes written
				  receipts for all personal property entrusted to the facility by the
				  resident.
(2) All property records
				  must be available to the resident or designated resident representative (see
				  WAC 388-835-0380 ).
(3) A facility must issue or obtain written
				  receipts when taking possession or disposing of a resident's personal property.
				  The facility must retain copies and/or originals of these receipts.
(4) A facility must maintain all resident
				  property records so they are available to auditors and in a manner that
				  facilitates the audit process.
Statutory Authority:
						RCW
						71A.16.010,
						71A.16.030,
						71A.12.030, chapter 71A.20 RCW,
						RCW
						72.01.090, and 72.33.125. 02-16-014, §
						388-835-0395, filed 7/25/02, effective 8/25/02. Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0395,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › ALLOWABLE AND UNALLOWABLE COSTS › Section 388-835-0400 - What are allowable costs?

Current through Register Vol. 24-14, July 15, 2024
(1)
				  Allowable costs are documented costs that are necessary, ordinary, related to
				  providing ICF/ID services to ICF/ID residents, and not expressly declared
				  nonallowable by applicable statutes or regulations. Costs are ordinary if they
				  are of the nature and magnitude that a prudent and cost conscious management
				  would pay.
(2) Allowable costs do
				  not include increased costs resulting from transactions or the application of
				  accounting methods which circumvent the principles of the prospective
				  cost-related reimbursement system.
(3) DSHS does not allow increased costs
				  resulting from a series of transactions between the same parties and involving
				  the same assets (e.g., sale and leaseback, successive sales or leases of a
				  single facility or piece of equipment).
(4) When a provider requests a rate
				  adjustment according to WAC
				  388-835-0900 or
				  388-835-0905, any cost audited
				  previously and not disallowed is subject to DSHS review and reconsideration
				  according to the criteria in this section.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0400,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › ALLOWABLE AND UNALLOWABLE COSTS › Section 388-835-0410 - Can a provider offset miscellaneous revenues against allowable costs?

Current through Register Vol. 24-14, July 15, 2024
(1) A provider must
				  reduce allowable costs whenever the item, service, or activity covered by the
				  costs generate revenue or financial benefits (e.g., purchase discounts or
				  rebates) other than through the provider's normal billing for ICF/ID
				  services.
(2) A provider must not
				  deduct unrestricted grants, gifts, endowments, and interest earned from them
				  from the allowable costs of a nonprofit facility.
(3) When goods or services are sold, the
				  reduction in allowable costs must be the actual cost of the item, service, or
				  activity. If actual cost cannot be accurately determined, the reduction must be
				  the full amount of the revenue received. When financial benefits such as
				  purchase discounts or rebates are received, the reduction must be the amount of
				  the discount or rebate.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0410,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › ALLOWABLE AND UNALLOWABLE COSTS › Section 388-835-0415 - Are the costs of meeting required standards allowable costs?

Current through Register Vol. 24-14, July 15, 2024
(1) All necessary
				  and ordinary expenses incurred by a provider to meet required standards
				  associated with providing ICF/ID services are allowable costs.
(2) Examples are the cost of:
(a) Meeting licensing and certification
				  standards;
(b) Fulfilling
				  accounting and reporting requirements imposed by this chapter; and
(c) Performing any resident assessment
				  activity required by DSHS.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › ALLOWABLE AND UNALLOWABLE COSTS › Section 388-835-0420 - Are costs associated with related organizations allowable costs?

Current through Register Vol. 24-14, July 15, 2024
(1) DSHS allows
				  costs applicable to services, facilities, and supplies furnished to a provider
				  by a related organization only to the following extent:
(a) The costs do not exceed the lower of the
				  cost to the related organization; or
(b) Market, meaning the price paid for
				  comparable services, facilities, or supplies when purchased in an arm's length
				  transaction.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › ALLOWABLE AND UNALLOWABLE COSTS › Section 388-835-0425 - Are start-up costs allowable costs?

Current through Register Vol. 24-14, July 15, 2024
DSHS allows all necessary and ordinary start-up costs in
					 the administration and operations rate component. Start-up costs must be
					 amortized over at least sixty consecutive months beginning with the month the
					 first resident is admitted for care.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0425,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › ALLOWABLE AND UNALLOWABLE COSTS › Section 388-835-0430 - Are organizational costs allowable costs?

Current through Register Vol. 24-14, July 15, 2024
(1) DSHS allows necessary and ordinary costs
				  directly related to the creation of a provider's corporation or other form of
				  business that are incurred before the admission of the first
				  resident.
(2) DSHS allows these
				  costs in the administration and operation cost area if they are amortized over
				  at least sixty consecutive months beginning with the month in which the first
				  resident is admitted for care.
(3)
				  Examples of allowable organization costs include, but are not limited to, legal
				  fees incurred in establishing the corporation or other organization and fees
				  paid to states for incorporation.
(4) Organization costs do not include costs
				  relating to the issuance and sale of shares of stock or other
				  securities.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0430,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › ALLOWABLE AND UNALLOWABLE COSTS › Section 388-835-0435 - Are education and training costs allowable costs?

Current through Register Vol. 24-14, July 15, 2024
(1) DSHS allows ordinary expenses associated
				  with on-the-job and in-service training required for employee orientation and
				  certification when those expenses directly relate to performing an employee's
				  assigned duties.
(2) Ordinary
				  expenses for staff training are allowable costs.
(3) Necessary and ordinary expenses for
				  recreational and social activity training conducted by a provider for
				  volunteers are allowable costs.
(4)
				  Training program expenses for other nonemployees are not allowable costs,
				  except the costs associated with training county-contracted training program
				  employees by an ICF/ID as a condition of the ICF/ID's agreement with the
				  county-contracted training program.
(5) DSHS must allow expenses for travel in
				  the states of Idaho, Oregon, and Washington and Province of British Columbia
				  associated with education and training if the expenses meet the requirements of
				  this chapter.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0435,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › ALLOWABLE AND UNALLOWABLE COSTS › Section 388-835-0440 - Are operating lease costs allowable costs?

Current through Register Vol. 24-14, July 15, 2024
Facility and/or equipment rental or lease costs associated
					 with an arm's length operating lease are allowable costs.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0440,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › ALLOWABLE AND UNALLOWABLE COSTS › Section 388-835-0445 - Are rental expenses paid to related organizations allowable costs?

Current through Register Vol. 24-14, July 15, 2024
The expense of renting facilities or equipment from a
					 related organization are allowable to the extent that the rent paid does not
					 exceed the related organization's costs of owning (e.g., depreciation, interest
					 on a mortgage) or leasing the assets. Computing the related organization's cost
					 of owning or leasing the asset must be according to the requirements of this
					 chapter.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0445,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › ALLOWABLE AND UNALLOWABLE COSTS › Section 388-835-0450 - What is allowable interest?

Current through Register Vol. 24-14, July 15, 2024
(1)
				  DSHS allows a provider's necessary and ordinary interest costs incurred for
				  working capital loans and capital indebtedness.
(a) "Necessary" means the interest expense
				  must be incurred in connection with a loan satisfying a financial need of the
				  provider and for a purpose related to resident care and training. Interest
				  expense related to a business opportunity or goodwill is unallowable.
(b) "Ordinary" means the interest rate for
				  the loan must not exceed the rate a prudent borrower would pay, in an arm's
				  length transaction, for a comparable loan in the money market at that
				  time.
(c) Interest expense must
				  include amortization of bond discounts and expenses related to the bond issue.
				  The amortization period must be the period from the date the bonds are sold to
				  their maturity date or their date of extinguishment if they are retired before
				  they mature.
(d) Interest expense
				  for assets acquired in a change of ownership after September 30, 1984, is
				  disallowed on any loan principal in excess of the former owner's depreciation
				  base on July 18, 1984.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › ALLOWABLE AND UNALLOWABLE COSTS › Section 388-835-0455 - Can a provider offset interest income against allowable costs?

Current through Register Vol. 24-14, July 15, 2024
Except for nonprofit facilities, a provider must deduct
					 from allowable interest expense all interest income earned from either
					 investing or lending nonrestricted and restricted funds.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0455,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › ALLOWABLE AND UNALLOWABLE COSTS › Section 388-835-0460 - How does DSHS calculate total compensation for owners and relatives?

Current through Register Vol. 24-14, July 15, 2024
(1) Total
				  compensation means the compensation provided in the employment contract,
				  including benefits. The employment contract can be written, verbal, or inferred
				  from the acts of the parties.
(2)
				  In the absence of a contract, total compensation includes gross salary or wages
				  and fringe benefits (e.g., health insurance) available to all
				  employees.
(3) Total compensation
				  does not include payroll taxes paid by the provider.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0460,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › ALLOWABLE AND UNALLOWABLE COSTS › Section 388-835-0465 - How does DSHS define owner or relative compensation?

Current through Register Vol. 24-14, July 15, 2024
(1) DSHS limits the total compensation of an
				  owner or an owner's relative to the ordinary compensation for necessary
				  services actually performed.
(a) Compensation
				  is ordinary if it is the amount usually paid for comparable services in a
				  comparable facility to an unrelated employee, and does not exceed limits
				  established in this chapter.
(b) A
				  service is necessary if it is related to resident care and training and would
				  have to be performed by another person if the owner or relative did not perform
				  it.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › CAPITALIZED COSTS AND DEPRECIATION › Section 388-835-0470 - What requirements apply to capitalizing equipment, including furniture and furnishings?

Current through Register Vol. 24-14, July 15, 2024
A provider must capitalize equipment, including furniture
					 and furnishings according to the following table:
Equipment, including furniture and
								  furnishings
Historical cost
Useful life
For settlement purposes beginning January 1, 1881
								  and for rate setting purposes beginning July 1, 1982
At least $500 per item
At least one year from date asset is put into
								  service
For settlement purposes beginning January 1, 1990
								  and for rate setting purposes beginning July 1, 1990
At least $1,000 per item
At least one year from date asset is put into
								  service
For settlement purposes beginning January 1, 1996
								  and for rate setting purposes beginning July 1, 1996
At least $500 per item
At least one year
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0470,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › CAPITALIZED COSTS AND DEPRECIATION › Section 388-835-0475 - What requirements apply to capitalizing buildings, other real property items, components, improvements and leasehold improvements?

Current through Register Vol. 24-14, July 15, 2024
Buildings and other real property items, components,
					 improvements and leasehold improvements must be capitalized if they are:
(1) Required or authorized by the lease
				  agreement;
(2) Cost more than five
				  hundred dollars; and
(3) Involve at
				  least one of the following:
(a) Increase the
				  interior floor space of the structure;
(b) Increase or renew paved areas outside the
				  structure that are either adjacent to the structure or provide access to
				  it;
(c) Modification to the
				  exterior or interior walls of the structure;
(d) Installation of additional heating,
				  cooling, electrical, water-related, or similar fixed equipment;
(e) Landscaping or redecorating; or
(f) Increasing the structure's useful life by
				  at least two years.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › CAPITALIZED COSTS AND DEPRECIATION › Section 388-835-0480 - How are the useful lives of leasehold improvements determined?

Current through Register Vol. 24-14, July 15, 2024
The useful lives for all leasehold improvements are based
					 upon the American Hospital Association (AHA) guidelines for the applicable
					 asset.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0480,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › CAPITALIZED COSTS AND DEPRECIATION › Section 388-835-0485 - What are depreciable assets?

Current through Register Vol. 24-14, July 15, 2024
Depreciable assets are tangible assets that are subject to
					 depreciation and in which a provider has an ownership
					 interest.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0485,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › CAPITALIZED COSTS AND DEPRECIATION › Section 388-835-0490 - What are some examples of depreciable assets?

Current through Register Vol. 24-14, July 15, 2024
Some examples of depreciable assets are:
(1) Buildings, meaning the basic structure or
				  shell and additions to it.
(2)
				  Equipment such as elevators, heating system, and air conditioning system that
				  are attached to a building and characterized by:
(a) An economic useful life of at least three
				  years but shorter than the life of the building to which it is
				  attached;
(b) Incapable of being
				  removed from the building to which it is attached;
(c) A unit cost sufficiently large enough to
				  justify ledger control; and
(d) A
				  physical size and identity that makes control by identification tags
				  possible.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › CAPITALIZED COSTS AND DEPRECIATION › Section 388-835-0495 - What is "minor equipment"?

Current through Register Vol. 24-14, July 15, 2024
(1)
				  Minor equipment includes items such as wastebaskets, bedpans, syringes,
				  catheters, silverware, mops, and buckets.
(2) Minor equipment is generally
				  characterized as:
(a) Not occupying a fixed
				  location and is used by a variety of departments;
(b) Small in size and unit cost;
(c) Subject to inventory control;
(d) A fairly large number of items are in
				  use; and
(e) Possessing a useful
				  life of one to three years.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › CAPITALIZED COSTS AND DEPRECIATION › Section 388-835-0500 - Is land a depreciable asset?

Current through Register Vol. 24-14, July 15, 2024
Because the economic useful life of land is considered to
					 be unlimited, land is not a depreciable asset.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0500,
						filed 4/20/01, effective 5/21/01.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › CAPITALIZED COSTS AND DEPRECIATION › Section 388-835-0505 - What costs are included in the capitalized cost of land?

Current through Register Vol. 24-14, July 15, 2024
Examples of costs that are capitalized as land costs
					 include the cost of:
(1) Offsite sewer
				  and water lines;
(2) Public utility
				  charges necessary to service the land;
(3) Government assessments for street paving
				  and sewers;
(4) Permanent roadways
				  and grading of a nondepreciable nature; and
(5) Curbs and sidewalks, the replacement of
				  which is not the responsibility of the provider.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0505,
						filed 4/20/01, effective 5/21/01.