Section 405IAC1-14.5-1. Policy; scope

Section 405IAC1-14.5-2. Definitions

Section 405IAC1-14.5-3. Accounting records; retention schedule; audit trail; accrual basis; segregation of accounts by nature of business and by location

Section 405IAC1-14.5-4. Financial report to office; annual schedule; prescribed form; extensions; penalty for untimely filing

Section 405IAC1-14.5-5. New provider; initial financial report to office; criteria for establishing initial interim rates; supplemental report; base rate setting

Section 405IAC1-14.5-6. Active providers; rate review; annual request; additional requests; requests due to change in law; requests concerning capital return factor; computation of factor

Section 405IAC1-14.5-7. Request for rate review; occupancy level assumptions; effect of inflation

Section 405IAC1-14.5-8. Limitations or qualifications to Medicaid reimbursement; advertising; vehicle basis

Section 405IAC1-14.5-9. Criteria limiting rate adjustment granted by office

Section 405IAC1-14.5-10. Computation of rate; allowable costs; review of cost reasonableness

Section 405IAC1-14.5-11. Allowable costs; services provided by parties related to provider

Section 405IAC1-14.5-12. Allowable costs; capital return factor

Section 405IAC1-14.5-13. Allowable costs; capital return factor; computation of use fee component; interest; allocation of loan to facilities and parties

Section 405IAC1-14.5-14. Allowable costs; capital return factor; computation of return on equity component

Section 405IAC1-14.5-15. Allowable costs; capital return factor; use fee; depreciable life; property basis

Section 405IAC1-14.5-16. Capital return factor; basis; historical cost; mandatory record keeping; valuation

Section 405IAC1-14.5-17. Capital return factor; basis; sale or capital lease of facility; valuation; sale or lease among family members

Section 405IAC1-14.5-18. Unallowable costs; cost adjustments; charity and courtesy allowances; discounts; rebates; refunds of expenses

Section 405IAC1-14.5-19. Allowable costs; wages; costs of employment; record keeping; owner or related party compensation

Section 405IAC1-14.5-20. Allowable costs; calculation of allowable owner or related party compensation; wages; salaries; fees; fringe benefits

Section 405IAC1-14.5-21. Staffing costs in nursing facilities

Section 405IAC1-14.5-22. Medical or nonmedical supplies and equipment

Section 405IAC1-14.5-23. Nursing facilities providing intermediate and skilled care; reimbursement for therapy services

Section 405IAC1-14.5-24. Nursing facilities providing intermediate care and skilled care; allocation of intermediate and skilled care costs

Section 405IAC1-14.5-25. Administrative reconsideration; appeal

Section 405IAC1-14.5-26. Nursing facilities; separate add-on reimbursement for chronically medically dependent people infected by the human immunodeficiency virus

Section 405IAC1-14.5-27. Limitation to Medicaid rate increases for HIV nursing facilities