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 › CAPITALIZED COSTS AND DEPRECIATION › Section 388-835-0510 - What is the depreciation base of a tangible asset?

Current through Register Vol. 24-14, July 15, 2024
(1) The depreciation base of a tangible asset
				  is the asset's historical cost at the time it is acquired by the provider in an
				  arm's length transaction:
(a) Plus the cost
				  of preparing the asset for use;
(b)
				  Less the asset's estimated salvage value, if any, where the straight-line or
				  sum-of-the-years digits methods of depreciation is used;
(c) Less any goodwill; and
(d) Less any accumulated depreciation
				  incurred during periods the asset was used by the provider personally or in
				  another business.
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 388-835-0515 - Can an appraisal be used to establish historical cost?

Current through Register Vol. 24-14, July 15, 2024
(1) If DSHS
				  challenges the historical cost of an asset or if a provider is unable to
				  adequately document the historical cost of an asset, the department may use an
				  appraisal process to establish the asset's fair market value at the time of
				  purchase.
(2) If an appraisal
				  process is used to establish the fair market value of equipment, vendors
				  dealing in that particular type of equipment must perform the
				  appraisals.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0515,
						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 388-835-0520 - What is the depreciation base of a donated or inherited asset?

Current through Register Vol. 24-14, July 15, 2024
(1) The
				  depreciation base of donated and/or inherited assets is the lesser of:
(a) Fair market value at the date of donation
				  or death, less goodwill. (Any estimated salvage value must be deducted from
				  fair market value when either the straight-line or sum-of-the-years digits
				  method of depreciation is used); or
(b) The historical cost of the last owner to
				  contract with DSHS, if any.
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 388-835-0525 - How is the useful life of a depreciable asset determined?

Current through Register Vol. 24-14, July 15, 2024
(1) Except for
				  buildings, a provider must not adopt useful lives shorter than the guideline
				  lives contained in the Internal Revenue Service class life ADR system or
				  published by the American Hospital Association. Thirty years is the shortest
				  useful life a provider can adopt for buildings.
(2) Useful life is measured from the date of
				  the most recent arm's length acquisition of the asset.
(3) Building improvements to owned or leased
				  buildings must be depreciated over the remaining useful life of the building or
				  fifteen years, whichever is greater, except for improvements to licensed
				  boarding home facilities required by the Fire Safety Evaluation System (FSES)
				  of the 1984 Life Safety Code. Improvements to these licensed boarding home
				  facilities must be depreciated for at least five years. A provider must receive
				  DSHS approval before following this exception.
(4) Improvements to leased property that are,
				  according to the lease agreement, the responsibility of the provider must be
				  depreciated over the useful life of the improvement, except for improvements to
				  licensed boarding home facilities required by the Fire safety Evaluation System
				  (FSES) of the 1984 Life Safety Code. Improvements to these licensed boarding
				  home facilities must be depreciated for at least five years. A provider must
				  receive DSHS approval before following this exception.
(5) A provider may change the estimated
				  useful life of an asset to a longer period if necessary.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0525,
						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 388-835-0530 - What depreciation methods are approved by DSHS?

Current through Register Vol. 24-14, July 15, 2024
(1) Buildings, building improvements, land
				  improvements, leasehold improvements, and fixed equipment must be depreciated
				  using the straight-line method.
(2)
				  Equipment must be depreciated using the straight-line method, the
				  sum-of-the-years digits method, or the declining balance method at a rate not
				  to exceed one hundred fifty percent of the straight-line rate. Providers
				  electing to use either the sum-of-the-years digits method or the declining
				  balance method may change to the straight-line method without permission of the
				  department.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0530,
						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 388-835-0535 - What is depreciation expense?

Current through Register Vol. 24-14, July 15, 2024
(1)
				  Depreciation expense on tangible assets used to provide ICF/ID services is an
				  allowable cost.
(2) Depreciation
				  expense must be:
(a) Identifiable and
				  recorded in the provider's accounting records; and
(b) Computed using the depreciation base,
				  useful lives and methods specified in this chapter.
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 388-835-0540 - Can providers claim depreciation on assets that are abandoned, retired or disposed of in some other way?

Current through Register Vol. 24-14, July 15, 2024
(1)
				  Depreciation cannot be claimed on tangible assets that are sold, traded,
				  scrapped, exchanged, stolen, wrecked or destroyed by fire or some other
				  casualty.
(2) Depreciation cannot
				  be claimed on permanently abandoned assets.
(3) If an asset has been retired from active
				  use but is being held for stand-by or emergency service and DSHS has determined
				  that the asset is needed and can be effectively used in the future,
				  depreciation may be claimed by the provider.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0540,
						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 › GAINS AND LOSSES ON RETIRED ASSETS › Section 388-835-0545 - How must providers account for gains and losses on the retirement of tangible assets?

Current through Register Vol. 24-14, July 15, 2024
For settlement purposes beginning with January 1, 1981 and
					 for rate setting purposes beginning with the July 1, 1982 rate period, the
					 rules in WAC
					 388-835-0265 through
					 388-835-0275
					 apply.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0545,
						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 › GAINS AND LOSSES ON RETIRED ASSETS › Section 388-835-0550 - How are gains and losses calculated when a tangible asset is retired?

Current through Register Vol. 24-14, July 15, 2024
When a tangible asset is retired, the difference between
					 the assets undepreciated base and any proceeds received from its retirement is
					 considered a gain or loss on retirement.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0550,
						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 › GAINS AND LOSSES ON RETIRED ASSETS › Section 388-835-0555 - How must providers account for gains and losses on retired assets that are replaced?

Current through Register Vol. 24-14, July 15, 2024
If a provider replaces a retired asset, any gain or loss on
					 retirement must be deducted from or added to the cost of the replacement asset,
					 respectively. However, a loss on retirement can only be added to the
					 replacement asset's cost if the provider makes a reasonable effort to recover
					 at least the outstanding book value of the retired asset.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0555,
						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 › GAINS AND LOSSES ON RETIRED ASSETS › Section 388-835-0560 - How must providers account for gains and losses on retired assets that are not replaced?

Current through Register Vol. 24-14, July 15, 2024
(1) If a retired
				  asset is not replaced the gain or loss on retirement must be spread over the
				  actual life of the asset up to the date of retirement. However, a loss can only
				  be spread if the provider has made a reasonable effort to recover at least the
				  outstanding book value of the retired asset.
(2) DSHS will calculate any difference
				  between the actual reimbursements paid and the amount of reimbursement that
				  should be paid after the gain or loss is spread. If the difference results from
				  a gain DSHS must recover the difference from the provider. If the difference
				  results from a loss the difference will be added to allowable costs when
				  determining the settlement.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0560,
						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 › GAINS AND LOSSES ON RETIRED ASSETS › Section 388-835-0565 - How must providers account for gains and losses on retired assets if they terminate their contract with DSHS?

Current through Register Vol. 24-14, July 15, 2024
If a retired asset is not replaced and the provider is
					 terminating their contract with DSHS, the gain or loss on retirement must be
					 accounted for according to the requirements in WAC
					 388-835-0280.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0565,
						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 › GAINS AND LOSSES ON RETIRED ASSETS › Section 388-835-0570 - Can DSHS recover reimbursements for depreciation expense?

Current through Register Vol. 24-14, July 15, 2024
If a provider terminates their contract without selling or
					 otherwise retiring equipment that was depreciated using an accelerated method,
					 depreciation schedules for this equipment for those periods when the provider
					 participated in the ICF/ID program must be adjusted. DSHS will recover any
					 difference between reimbursement actually paid for depreciation and the
					 reimbursement that would have been paid if the straight-line method had been
					 used.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0570,
						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 › REIMBURSEMENT RATES › Section 388-835-0575 - What requirements apply to calculating ICF/ID reimbursement rates?

Current through Register Vol. 24-14, July 15, 2024
(1) Medic-aid
				  program reimbursement rates established according to this chapter apply only to
				  facilities holding appropriate state licenses and certified to provide ICF/ID
				  services according to state and federal laws and regulations.
(2) All rates must be reasonable and adequate
				  to meet the costs incurred by economically and efficiently operated facilities
				  providing ICF/ID services according to state and federal laws and
				  regulations.
(3) For private
				  facilities:
(a) Final payments must be the
				  lower of the facility's prospective rate or allowable costs.
(b) Prospective rates must be determined
				  according to WAC
				  388-835-0845,
				  388-835-0850,
				  388-835-0860,
				  388-835-0865,
				  388-835-0870,
				  388-835-0875, and
				  388-835-0880.
(c) Final payments must be determined
				  according to WAC
				  388-835-0880.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › REIMBURSEMENT RATES › Section 388-835-0580 - What program services are not covered by DSHS prospective reimbursement rates?

Current through Register Vol. 24-14, July 15, 2024
Medical services that are part of DSHS's medical care
					 program but not included in ICF/ID services are not covered by prospective
					 reimbursement rates. Payments are made directly to the service provider
					 according to WAC
					 388-835-0835
					 requirements.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0580,
						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 › REIMBURSEMENT RATES › Section 388-835-0585 - What requirements apply to prospective reimbursement rates for new providers?

Current through Register Vol. 24-14, July 15, 2024
(1) A
				  prospective reimbursement rate for a new provider must be established within
				  sixty days after DSHS receives a properly completed projected budget from the
				  provider. The effective date of the reimbursement rate must be the same as the
				  effective date of the contract.
(2)
				  The prospective reimbursement rate must be based on the:
(a) Provider's projected cost of
				  operation;
(b) Costs and payment
				  rates of the prior provider, if any; and/or
(c) Costs and payment rates, taking into
				  account applicable lids or maximums, of other providers in comparable
				  circumstances.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › REIMBURSEMENT RATES › Section 388-835-0590 - How are reimbursement rates calculated?

Current through Register Vol. 24-14, July 15, 2024
(1) Each provider's reimbursement rate must
				  be recalculated once each calendar year. The recalculated rate will be
				  implemented prospectively. The recalculated rate will be effective on July 1 of
				  the calendar year in which it was computed. Rates may be recalculated to
				  reflect legislative inflation adjustments or to comply with the requirements of
				  WAC 388-835-0900.
(2) If a provider participated in the ICF/ID
				  program for at least six months during the previous calendar year, their rates
				  must be based on the prior period's allowable costs. If the provider
				  participated in the program for less than six months in the previous calendar
				  year, their rates must be calculated according to WAC
				  388-835-0840
				  requirements.
(3) Unless
				  circumstances beyond DSHS's control interfere, all providers submitting correct
				  and complete cost reports by March 31 must receive notification of their new
				  rates by July 1.
(4) When
				  calculating a provider's rate, DSHS must use data from the most recent and
				  complete cost report submitted by the provider and reviewed by DSHS as
				  described in WAC
				  388-835-0700.
(5) Inflation factor adjustments are based on
				  the Implicit Price Deflator for Personal Consumption from the state of
				  Washington, Economic and Revenue Forecast prepared by the Office of the
				  Forecast Council.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0590,
						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 › REIMBURSEMENT RATES › Section 388-835-0595 - When does DSHS review a provider's annual cost report?

Current through Register Vol. 24-14, July 15, 2024
DSHS must review and analyze each annual cost report within
					 six months after it is properly completed and filed with the
					 department.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0595,
						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 › REIMBURSEMENT RATES › Section 388-835-0600 - What is the purpose of reviewing a provider's annual cost report?

Current through Register Vol. 24-14, July 15, 2024
DSHS reviews and analyzes annual cost reports to determine
					 if the information contained in them is correct, complete, and reported
					 according to generally accepted accounting principles, the requirements of this
					 chapter and any other applicable rules and instructions issued by the
					 department.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0600,
						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 › REIMBURSEMENT RATES › Section 388-835-0605 - What is the scope of an annual cost report review?

Current through Register Vol. 24-14, July 15, 2024
(1) DSHS' review and analysis may include,
				  but is not limited to:
(a) An examination of
				  prior years reported costs;
(b) An
				  examination of any cost report review adjustments made in prior years and their
				  final disposition;
(c) An
				  examination of findings, if any, from prior year cost report field audits;
				  and
(d) Findings, if any, from the
				  field audit of the cost report currently being reviewed.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › REIMBURSEMENT RATES › Section 388-835-0610 - Can DSHS accumulate cost report information and use if for department purposes?

Current through Register Vol. 24-14, July 15, 2024
DSHS may accumulate data from properly completed cost
					 reports for:
(1) Use in exception
				  profiling and establishing rates; and
(2) Analytical, statistical, or informational
				  purposes that the department considers important.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0610,
						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 › REIMBURSEMENT RATES › Section 388-835-0615 - What are component rates and cost centers?

Current through Register Vol. 24-14, July 15, 2024
(1) A provider's overall ICF/ID resident
				  reimbursement rate consists of five component rates within three cost
				  centers.
(2) The five component
				  rates are:
(a) Resident care and habilitative
				  services;
(b) Food;
(c) Administration and operations;
(d) Property; and
(e) Return on equity.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › REIMBURSEMENT RATES › Section 388-835-0620 - What reimbursement requirements apply to resident care and habilitation cost centers?

Current through Register Vol. 24-14, July 15, 2024
(1) Resident care
				  and habilitation cost centers at facilities with at least sixteen residents and
				  licensed as a nursing facility, must, according to applicable federal and state
				  regulations, reimburse for resident living services, habilitative and training
				  services, recreation services, and nursing services.
(2) Resident care and habilitation cost
				  centers at facilities with less than sixteen residents and licensed as a
				  boarding home, must, according to applicable federal and state regulations,
				  reimburse for resident living services, habilitative and training services,
				  recreation services, and nursing services. These cost centers must also
				  reimburse for resident care and training staff who perform any of the
				  administration and operations functions specified in WAC
				  388-835-0870.
(3) A facility's resident care and
				  habilitation cost center rate must be its most recent reported costs per
				  resident day adjusted for inflation.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0620,
						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 › REIMBURSEMENT RATES › Section 388-835-0625 - What requirements apply to administration, operations and property cost center rates?

Current through Register Vol. 24-14, July 15, 2024
Administration, operations, and property cost center rates
					 are the sum of three separate rate components:
(1) The food rate component established by
				  WAC 388-835-0865;
(2) The administration and operations rate
				  component established by WAC
				  388-835-0870; and
(3) The property rate component established
				  by WAC 388-835-0875.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0625,
						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 › REIMBURSEMENT RATES › Section 388-835-0630 - What is the food rate component?

Current through Register Vol. 24-14, July 15, 2024
The food rate component reimburses for the necessary and
					 ordinary costs of a resident's bulk and raw food, dietary supplements,
					 beverages with meals and nourishment between meals.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0630,
						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 › REIMBURSEMENT RATES › Section 388-835-0635 - Is there a limit to the allowable cost for administrative personnel?

Current through Register Vol. 24-14, July 15, 2024
Compensation for administrative personnel is an allowable
					 cost within the limits contained in this section:
(1) For purposes of this section
				  "compensation" means gross salaries, wages, and the applicable cost of fringe
				  benefits made available to all employees. Compensation does not include payroll
				  taxes paid by the provider.
(2) A
				  licensed administrator's total compensation for actual services rendered to an
				  ICF/ID facility on a full-time basis (at least forty hours per week, including
				  reasonable vacation, holiday, and sick time) is allowable at the lower of:
(a) Actual compensation received;
				  or
(b) For calendar year 2000, the
				  amount specified in the following table that corresponds to the number of
				  set-up beds in the facility.
Number of set-up beds
Maximum compensation
15 or less
$42,886
16 to 79
$47,739
80 to 159
$52,832
160 and up
$56,163
(c)
				  The maximum compensation amounts will be adjusted annually for inflation.
				  Inflation factor adjustments are based on the Implicit Price Deflator for
				  Personal Consumption from the state of Washington, Economic and Revenue
				  Forecast prepared by the Office of the Forecast Council.
(d) A licensed administrator's compensation
				  will be allowed only if DSHS is notified in writing within ten days following
				  the start of their employment.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › REIMBURSEMENT RATES › Section 388-835-0640 - Can a provider hire an individual or firm to manage their ICF/ID facility?

Current through Register Vol. 24-14, July 15, 2024
(1) A provider
				  can enter into an agreement with an individual or firm to manage their ICF/ID
				  facility as the provider's agent, however, the provider must submit a copy of
				  the agreement to DSHS at least sixty days before it becomes
				  effective.
(2) Copies of any
				  amendments to a management agreement must be received by DSHS at least thirty
				  days before the amendment become effective.
(3) Management fees for periods before DSHS
				  receives a copy of the agreement are not allowable costs.
(4) The department may waive the sixty-day
				  notice requirement to protect the health and safety of facility residents. Any
				  waiver of the sixty-day notice requirement by DSHS must be in
				  writing.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0640,
						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 › REIMBURSEMENT RATES › Section 388-835-0645 - Are management fees allowable costs?

Current through Register Vol. 24-14, July 15, 2024
Management fees are allowable costs only when there
					 is:
(1) A written management agreement
				  that:
(a) Creates a principal and/or agent
				  relationship between the provider and the manager; and
(b) Identifies the items, services, and
				  activities that the manager will provide.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › REIMBURSEMENT RATES › Section 388-835-0650 - Are all management fee's allowable?

Current through Register Vol. 24-14, July 15, 2024
Providers must limit the amount of allowable fees for
					 general management services (including corporate management fees, business
					 entity management fees, board of director fees and overhead and indirect costs
					 associated with providing general management services) to:
(1) The maximum allowable compensation for a
				  licensed administrator and, if the facility has at least eighty set-up beds, an
				  assistant administrator even if one is not employed minus the actual
				  compensation received by the licensed administrator and assistant
				  administrator.
(2) The maximum
				  allowable compensation for a QIDP at a ICF/ID facilities with fifteen beds or
				  fewer, minus the actual compensation received by the QIDP.
Reviser's note:
The typographical error in
						the above section occurred in the copy filed by the agency and appears in the
						Register pursuant to the requirements of
						RCW
						34.08.040.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0650,
						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 › REIMBURSEMENT RATES › Section 388-835-0655 - Are management fees involving a related organization allowable costs?

Current through Register Vol. 24-14, July 15, 2024
(1) A management
				  fee paid to or for the benefit of a related organization is allowable if it
				  does not exceed the lesser of:
(a) The limits
				  set out in WAC
				  388-835-0400; or
(b) The lower of the related organization's
				  actual cost of providing necessary resident care and training services under
				  the management agreement or the cost of comparable services purchased in an
				  arm's length transaction elsewhere.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › REIMBURSEMENT RATES › Section 388-835-0660 - How do overhead and indirect costs relate to allowable costs?

Current through Register Vol. 24-14, July 15, 2024
(1) For general
				  administrative and management services, costs such as central office costs,
				  owner compensation, and other fees or compensation, including joint facility
				  costs, must include the overhead and indirect costs associated with providing
				  general management services that are not allocated to specific
				  services.
(2) General
				  administrative and management service costs as described in subsection (1) of
				  this section are subject to the management fee limits established in WAC
				  388-835-0405.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0660,
						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 › REIMBURSEMENT RATES › Section 388-835-0665 - Are travel and housing expenses of nonresident staff working at a provider's ICF/ID facility allowable costs?

Current through Register Vol. 24-14, July 15, 2024
(1) All necessary travel and housing expenses
				  of nonresident staff working at a provider's ICF/ID facility are allowable
				  costs if their visit does not exceed three weeks.
(2) If the nonresident staff visit extends
				  beyond three weeks, any travel and housing expenses are subject to the
				  management fee limits established in WAC
				  388-835-0405.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0665,
						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 › REIMBURSEMENT RATES › Section 388-835-0670 - Are bonuses paid to a provider's employees allowable costs?

Current through Register Vol. 24-14, July 15, 2024
(1) Bonuses paid to
				  employees at a provider's ICF/ID facility are compensation.
(2) Bonuses paid to central office employees
				  are management costs that are subject to the management fee limits established
				  in WAC 388-835-0405.
(3) Bonuses paid to other employees not
				  located at an ICF/ID facility and performing managerial services are management
				  costs that are subject to the management fee limits established in WAC
				  388-835-0405.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0670,
						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 › REIMBURSEMENT RATES › Section 388-835-0675 - Are fees paid to members of the board of directors or corporations allowable costs?

Current through Register Vol. 24-14, July 15, 2024
Fees paid to board of director members or corporations
					 operating ICF/ID facilities are management costs subject to the management fee
					 limits established in WAC
					 388-835-0405.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0675,
						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 › REIMBURSEMENT RATES › Section 388-835-0680 - How is the administration and operations rate component computed?

Current through Register Vol. 24-14, July 15, 2024
(1) The
				  administration and operations rate component includes reimbursement for the
				  necessary and ordinary costs of:
(a) Overall
				  administration and management of the facility;
(b) Operations and maintenance of the
				  physical plant;
(c) Resident
				  transportation;
(d) Dietary service
				  (other than the cost of food and beverages);
(e) Laundry service;
(f) Medical and habilitative
				  supplies;
(g) Taxes; and
(h) Insurance.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › REIMBURSEMENT RATES › Section 388-835-0685 - How is the property rate component computed?

Current through Register Vol. 24-14, July 15, 2024
(1) The property rate component reimburses an
				  ICF/ID facility for the necessary and ordinary costs of leases, depreciation,
				  and interest.
(2) It is the
				  facility's most recent desk-reviewed cost per resident day.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0685,
						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 › REIMBURSEMENT RATES › Section 388-835-0690 - Does DSHS pay a return on equity to providers?

Current through Register Vol. 24-14, July 15, 2024
DSHS pays a return on equity to proprietary
					 providers.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0690,
						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 › REIMBURSEMENT RATES › Section 388-835-0695 - How is a return on equity calculated?

Current through Register Vol. 24-14, July 15, 2024
Calculating return on equity is a three-step
					 process.
(1) First, a provider's net
				  equity is calculated using appropriate items from the provider's most recent
				  cost report and relevant medicare rules and regulations. Note: Goodwill is not
				  included in the calculation of net equity. Also, monthly equity calculations
				  will not be used.
(2) Second, the
				  medicare rate of return for the twelve-month period ending on the provider's
				  cost report-closing date is multiplied by the provider's net equity.
(3) Finally, the amount calculated in
				  subsection (2) is divided by the provider's annual resident days for the cost
				  report period to determine a return on equity rate per resident day.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0695,
						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 › REIMBURSEMENT RATES › Section 388-835-0700 - What if a provider's cost report covers a period shorter than twelve months?

Current through Register Vol. 24-14, July 15, 2024
If a provider's cost report covers less than a twelve-month
					 period, annual resident days are estimated by using the actual resident days
					 reported by the provider. The provider will then be paid a prospective rate per
					 resident day. The prospective rate will either be the rate per resident day
					 calculated in WAC
					 388-835-0010 or two dollars per
					 resident day whichever is less.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0700,
						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 › REIMBURSEMENT RATES › Section 388-835-0705 - Are return on equity calculations subject to field audits?

Current through Register Vol. 24-14, July 15, 2024
(1) All information
				  used to calculate return on equity is subject to field audit.
(2) A field audit can be used to determine
				  whether the providers reported equity exceeds the equity calculated according
				  to medicare and the rules of this chapter.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0705,
						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 › REIMBURSEMENT RATES › Section 388-835-0710 - How does DSHS use field audit results?

Current through Register Vol. 24-14, July 15, 2024
DSHS can use the field audit results to recalculate the
					 provider's return on equity rate for the reported rate period. Any payments
					 received by the provider in excess of the return on equity rate must be
					 refunded to DSHS as part of the settlement procedure established in WAC
					 388-835-0720.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0710,
						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 › REIMBURSEMENT RATES › Section 388-835-0715 - Does DSHS place upper limits on the reimbursement rates it pays providers?

Current through Register Vol. 24-14, July 15, 2024
DSHS limits its reimbursement rates to the
					 following:
(1) Reimbursement rates for
				  providers cannot exceed the provider's customary charge to the general public
				  for the type of service covered by the rate.
(2) Public facilities rendering services for
				  free or for a nominal charge will be reimbursed according to the methods and
				  standards established in this chapter.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0715,
						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 › SETTLEMENTS › Section 388-835-0720 - What general requirements apply to settlements between DSHS and providers?

Current through Register Vol. 24-14, July 15, 2024
(1) Except as
				  otherwise provided in this chapter, settlements must be calculated at the lower
				  of a provider's prospective reimbursement rate or audited allowable
				  costs.
(2) Each provider must
				  complete a proposed preliminary settlement as part of their annual cost report.
				  The due date for the proposed preliminary settlement is the same as the due
				  date for the annual cost report. After reviewing the proposed preliminary
				  settlement, DSHS must issue a preliminary settlement report to the
				  provider.
(3) If a field audit is
				  conducted, DSHS must evaluate the audit findings and issue a final settlement
				  that incorporates the auditor's findings and DSHS's evaluation.
(4) If according to a preliminary or final
				  settlement and the procedures in this chapter, a provider received overpayments
				  from DSHS, they must refund those overpayments to the department. Conversely,
				  DSHS must pay provider for any underpayments for which the department is
				  responsible.
(5) Following a
				  preliminary or final settlement, payment for services must be at the most
				  recent available settlement rate.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0720,
						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 › SETTLEMENTS › Section 388-835-0725 - What requirements apply to paying overpayments and underpayments?

Current through Register Vol. 24-14, July 15, 2024
(1) Within thirty
				  days after submitting a preliminary or final settlement report to the provider,
				  DSHS must pay any underpayments it owes.
(2) If a provider received overpayments or
				  payments in error from DSHS, they must refund those payments within thirty days
				  after receiving the preliminary or final settlement report.
(3) If a provider fails to comply with
				  subsection (2) and the contract has not been terminated, DSHS must deduct the
				  amount the provider owes, plus interest, from the department's current monthly
				  payment due to the provider. The interest rate charged by DSHS on any unpaid
				  balance is one percent per month.
(4) If a provider fails to comply with
				  subsection (2) and the contract has been terminated, DSHS may:
(a) Deduct the amount owed by the provider,
				  plus interest, from any amounts due to the provider from the department. (The
				  interest rate on any unpaid balance is of one percent per month); or
(b) Use whatever legal means is available to
				  recover the overpayment or erroneous payment plus interest on the unpaid
				  balance at the rate of one percent per month.
Washington Administrative Code › Title 388 - Social and Health Services, Department of › DEVELOPMENTAL DISABILITIES SERVICES › Chapter 388-835 - ICF/ID program and reimbursement system › SETTLEMENTS › Section 388-835-0730 - What if the amount of overpayment or underpayment is being disputed?

Current through Register Vol. 24-14, July 15, 2024
(1) A provider does
				  not have to refund any disputed amounts if they, in good faith, disagree with a
				  settlement report and file a timely request for an administrative or judicial
				  hearing.
(2) DSHS cannot withhold
				  any amount owed by a provider, plus interest, from current payments due to the
				  provider if the provider's debt is being administratively reviewed or
				  judicially appealed.
(3) DSHS may
				  recover portions of refunds and assess interest on amounts not specifically
				  disputed by a provider in an administrative hearing or judicial
				  appeal.
(4) If the administrative
				  or judicial remedy sought by the provider is not granted or is partially
				  granted after all appeals are exhausted or terminated by mutual agreement, the
				  provider must refund all amounts owed to DSHS. These amounts, plus interest,
				  must be paid within sixty days following the date of an administrative or
				  judicial decision or the date the dispute process was mutually terminated.
				  Interest accrues on the amount owed from the date a review was requested to the
				  date the debt is repaid.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0730,
						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 › SETTLEMENTS › Section 388-835-0735 - What requirements apply to a provider's proposed preliminary settlement?

Current through Register Vol. 24-14, July 15, 2024
(1) Proposed
				  preliminary settlements submitted by providers must use the prospective rate
				  for the resident care and habilitation cost center at which the provider was
				  paid during the report period, including any resident specific payment
				  adjustments. Resident specific payments must be weighted by the number of paid
				  resident days each rate was in effect and compared to the provider's allowable
				  costs for the cost center divided by total resident days.
(2) A provider's administration, operations,
				  and property cost center settlement rate must be the prospective rate for the
				  report period, including any payment adjustments, weighted by the number of
				  paid resident days each rate was in effect.
(3) A provider's return on equity settlement
				  rate must be the prospective rate for the report period weighted by the number
				  of paid resident days the rate was in effect.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0735,
						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 › SETTLEMENTS › Section 388-835-0740 - How must DSHS respond to a provider's proposed preliminary settlement?

Current through Register Vol. 24-14, July 15, 2024
(1) DSHS has one
				  hundred twenty days after receiving a proposed preliminary settlement to review
				  it for accuracy and either accept or reject it.
(2) If accepted, the proposed preliminary
				  settlement becomes the preliminary settlement report.
(3) If rejected, DSHS must issue a
				  preliminary settlement report by cost center that fully substantiates
				  disallowed costs, refunds, or underpayments due and adjustments to the proposed
				  preliminary settlement.
Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0740,
						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 › SETTLEMENTS › Section 388-835-0745 - What recourse does a provider have if DSHS rejects their proposed preliminary settlement?

Current through Register Vol. 24-14, July 15, 2024
A provider has thirty days after receiving a preliminary
					 settlement report to contest it (see WAC
					 388-835-0950 and
					 388-835-0955 ). After thirty
					 days, if the preliminary settlement report has not been contested, it cannot be
					 reviewed.
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, §
						388-835-0745, filed 7/25/02, effective 8/25/02. Statutory Authority:
						RCW
						71A.20.140. 01-10-013, § 388-835-0745,
						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 › SETTLEMENTS › Section 388-835-0750 - What requirements apply to final settlements?

Current through Register Vol. 24-14, July 15, 2024
(1) A final settlement must be by cost center
				  and must fully substantiate all:
(a)
				  Disallowed costs;
(b)
				  Refunds;
(c) Underpayments;
				  or
(d) Adjustments to cost reports,
				  financial statements, other reports, and schedules submitted by the
				  provider.