Section 405IAC1-12-1. Policy; scope

Section 405IAC1-12-2. Definitions

Section 405IAC1-12-3. Accounting records; retention schedule; audit trail; accrual basis; segregation of accounts by nature of business and by location

Section 405IAC1-12-4. Financial report to office; annual schedule; prescribed form; extensions; penalty for untimely filing

Section 405IAC1-12-5. New provider; initial financial report to office; criteria for establishing initial interim rates; supplemental report; base rate setting

Section 405IAC1-12-6. Active providers; rate review; annual request

Section 405IAC1-12-7. Request for rate review; effect of inflation; occupancy level assumptions

Section 405IAC1-12-8. Limitations or qualifications to Medicaid reimbursement; advertising; vehicle basis

Section 405IAC1-12-9. Criteria limiting rate adjustment granted by office

Section 405IAC1-12-10. Computation of rate; allowable costs; review of cost reasonableness

Section 405IAC1-12-11. Allowable costs; services provided by parties related to provider

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

Section 405IAC1-12-13. Allowable costs; capital return factor; computation of use fee component; interest; allocation of loan to facilities and parties

Section 405IAC1-12-14. Allowable costs; capital return factor; computation of return on equity component

Section 405IAC1-12-15. Allowable costs; capital return factor; use fee; depreciable life; property basis

Section 405IAC1-12-16. Capital return factor; basis; historical cost; mandatory record keeping; valuation

Section 405IAC1-12-17. Capital return factor; basis; sale or capital lease of facility; valuation; sale or lease among family members

Section 405IAC1-12-18. Unallowable costs; cost adjustments; charity and courtesy allowances; discounts; rebates; refunds of expenses

Section 405IAC1-12-19. Allowable costs; wages; costs of employment; record keeping; owner or related party compensation

Section 405IAC1-12-20. Allowable costs; calculation of allowable owner or related party compensation; wages; salaries; fees; fringe benefits

Section 405IAC1-12-20.5. Extensive support needs residences for adults; fair rental value allowance

Section 405IAC1-12-21. Nonstate-operated intermediate care facilities for individuals with intellectual disabilities; allowable costs; compensation; per diem rate

Section 405IAC1-12-22. Community residential facilities for the developmentally disabled; allowable costs; compensation; per diem rate

Section 405IAC1-12-23. Medical or nonmedical supplies and equipment; personal care items

Section 405IAC1-12-24. Assessment methodology

Section 405IAC1-12-25. Reimbursement for day services

Section 405IAC1-12-26. Administrative reconsideration; appeal

Section 405IAC1-12-27. Rate reduction (Voided)