§ 50-24.4-14 — General and administrative costs

North Dakota § 50-24.4-14

• Jurisdiction: North Dakota
• Title 50: Public Welfare
• Ch. 50-24.4: Nursing Home Rates

Text

All general and administrative costs must be included in general and administrative costs in
total, without direct or indirect allocation to other cost categories. In a nursing home of sixty or
fewer beds, part of an administrator's salary may be allocated to other cost categories to the
extent justified in records kept by the nursing home. Central or home office costs representing
services of consultants required by law in areas including, but not limited to, dietary, pharmacy,
social services, or activities may be allocated to the appropriate department, but only if those
costs are directly identified by the nursing home. Central, affiliated, or corporate office costs
representing services of consultants not required by law in the areas of nursing, medical
records, dietary, other care-related services, and plant operations may be allocated to the
appropriate operating cost category of a nursing home according to subsections 1 through 5.

1. Only the salaries, fringe benefits, and payroll taxes associated with the individual
performing the service may be allocated. No other costs may be allocated.
2. The allocation must be based on direct identification and only to the extent justified in
time distribution records that show the actual time spent by the consultant performing
the services for the nursing home.
3. The cost in subsection 1 for each consultant must not be allocated to more than one
operating cost category in the nursing home. If more than one nursing home is served
by a consultant, all nursing homes shall allocate the consultant's cost to the same
operating category.
4. Top management personnel must not be considered consultants.
5. The consultant's full-time responsibilities are to provide the services identified in this
section.