§ 1181.232a. Bed changes during a cost reporting period—statement of policy.
(a) Interim rate level. The Department will accept the required or previously approved allocation bases and use the bed complement on the final day of the reported period as the basis for setting the interim rate. Allocation bases accepted at interim rate will be subject to verification at audit.
(b) Audit level. The provider is required by regulation to keep adequate documentation of the cost by the level of care.
(1) For cost reporting periods ending before June 30, 1988, the provider may use multiple Schedule C’s or actual statistics. The preferred method for documenting this is to submit supplemental Schedule C’s which identify costs being allocated by proper statistics for each period of change. These supplemental Schedule C’s will then be combined on a summary Schedule C which would become the required Schedule C to be included in the MA-11 Cost Report. The supplemental Schedule C’s should be submitted with the MA-11 Cost Report. For periods ending after June 30, 1988, the provider shall use multiple Schedule C’s.
(2) For either time period, the absence of required documentation will result in zero cost. The absence of required documentation or the use of other methods which do not properly reflect use of the Department’s required allocation bases or approved change in bases will result in zero cost being allowed for that line item.
Source The provisions of this § 1181.232a adopted April 29, 1988, effective July 1, 1983, 18 Pa.B. 2033; amended December 30, 1988, effective July 1, 1983, 18 Pa.B. 5760. Immediately preceding text appears at serial page (125809).
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