Section 405IAC1-14.6-1. Policy; scope

Section 405IAC1-14.6-2. Definitions

Section 405IAC1-14.6-3. Accounting records; retention schedule; audit trail; accrual basis; segregation of accounts by nature of business and by location

Section 405IAC1-14.6-4. Financial report to office; annual schedule; prescribed form; extensions; penalty for untimely filing

Section 405IAC1-14.6-5. New provider; initial financial report to office; criteria for establishing initial interim rates

Section 405IAC1-14.6-6. Active providers; rate review

Section 405IAC1-14.6-7. Inflation adjustment; minimum occupancy level; case mix indices

Section 405IAC1-14.6-8. Limitations or qualifications to Medicaid reimbursement; advertising; vehicle basis

Section 405IAC1-14.6-9. Rate components; rate limitations; profit add-on

Section 405IAC1-14.6-10. Computation of rate; allowable costs; review of cost reasonableness

Section 405IAC1-14.6-11. Allowable costs; services provided by parties related to the provider

Section 405IAC1-14.6-12. Allowable costs; fair rental value allowance

Section 405IAC1-14.6-13. Reporting of financing arrangements; working capital; interest; allocation of loans

Section 405IAC1-14.6-14. Property; basis; historical cost; mandatory record keeping; valuation

Section 405IAC1-14.6-15. Valuation; sale or lease among family members

Section 405IAC1-14.6-16. Unallowable costs; cost adjustments; charity and courtesy allowances; discounts; rebates; refunds of expenses

Section 405IAC1-14.6-17. Allowable costs; wages; costs of employment; record keeping; owner or related party compensation

Section 405IAC1-14.6-18. Allowable costs; calculation of allowable owner or related party compensation; wages; salaries; fees

Section 405IAC1-14.6-19. Medical or nonmedical supplies and equipment

Section 405IAC1-14.6-20. Nursing facilities reimbursement for therapy services

Section 405IAC1-14.6-21. Allocation of expenses

Section 405IAC1-14.6-22. Administrative reconsideration; appeal

Section 405IAC1-14.6-23. Limitation to Medicaid rate increases for nursing facilities (Repealed)

Section 405IAC1-14.6-24. Nursing facility quality assessment

Section 405IAC1-14.6-25. Additional reimbursement for closing or converting nursing facilities (Repealed)

Section 405IAC1-14.6-26. Rate reduction