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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 7346 (November 25, 2023).

55 Pa. Code § 6211.43. Cost reporting.

§ 6211.43. Cost reporting.

 (a)  The facility shall identify, for cost finding, allowable direct, indirect, ancillary, and related organization costs that apply to client care.

 (b)  The facility shall submit a cost report, to the Department in accordance with Departmental requirements. The cost report must be based on financial and statistical records maintained by the facility. The cost information contained in the cost report must be current, accurate, and in sufficient detail to support the claim for reimbursement. If any of the cost report instructions are inconsistent with the subchapter, the provisions of this subchapter shall apply.

 (c)  A cost report must be submitted to include any costs in a fiscal year.

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