Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 8238 (December 30, 2023).

55 Pa. Code § 6100.647. Allowable costs.

§ 6100.647. Allowable costs.

 (a)  A cost must be the best price made by a prudent buyer.

 (b)  A cost must relate to the administration or provision of the HCBS.

 (c)  A cost must be allocated and distributed to various HCBS or other lines of business among cost categories in a reasonable and fair manner and in proportion with the benefits provided to the HCBS or other lines of business among cost categories.

 (d)  Allowable costs must include costs specified in this chapter.

 (e)  To be an allowable cost, the cost must be documented and comply with the following:

   (1)  Applicable Federal and State statutes and regulations.

   (2)  Generally Accepted Government Auditing Standards and applicable Departmental procedures.

 (f)  A cost used to meet cost sharing or matching requirements of another Federally-funded program in either the current or a prior period adjustment is not allowable.

 (g)  Transactions involving allowable costs between related parties shall be disclosed on the cost report.

Cross References

   This section cited in 55 Pa. Code §  6100.641 (relating to cost-based rate); 55 Pa. Code §  6100.649 (relating to management fees); 55 Pa. Code §  6100.665 (relating to indirect costs); 55 Pa. Code §  6100.802 (relating to support coordination, targeted support management and base-funding support coordination); and 55 Pa. Code §  6100.803 (relating to organized health care delivery system).

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