Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 51 Pa.B. 3586 (June 26, 2021).

55 Pa. Code § 6100.665. Indirect costs.

§ 6100.665. Indirect costs.

 (a)  An indirect cost is an allowable cost if the following criteria are met:

   (1)  The provider shall have a cost allocation plan.

   (2)  Costs are authorized in accordance with applicable Office of Management and Budget Circulars and related applicable guidance as issued by the United States Office of Management and Budget and §  6100.647 (relating to allowable costs).

 (b)  The provider shall consider the reason the cost is an indirect cost, as opposed to a direct cost, to determine the appropriate cost allocation based on the benefit to the HCBS.

 (c)  If a cost is identified as an indirect cost, the cost will remain an indirect cost as long as circumstances remain unchanged.

 (d)  The provider shall select an allocation method to assign an indirect cost in accordance with the following:

   (1)  The method is best suited for assigning a cost with a benefit derived.

   (2)  The method has a traceable cause and effect relationship.

   (3)  The cost cannot be directly attributed to an HCBS.

Cross References

   This section cited in 55 Pa. Code §  6100.641 (relating to cost-based rate); 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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