Washington Administrative Code (Last Updated: November 23, 2016) |
Title 388. Social and Health Services, Department of |
Chapter 388-835. ICF/ID program and reimbursement system. |
Section 388-835-0420. Are costs associated with related organizations allowable costs?
Latest version.
- (1) DSHS allows costs applicable to services, facilities, and supplies furnished to a provider by a related organization only to the following extent:(a) The costs do not exceed the lower of the cost to the related organization; or(b) Market, meaning the price paid for comparable services, facilities, or supplies when purchased in an arm's length transaction.(2) Private facilities must make all cost documentation regarding related organizations available to the auditors at the time and place the entity's financial records are audited. State facilities must make all cost documentation regarding related organizations available to the auditors at DSHS's offices of accounting services, financial recovery, or budget when the facility is audited.(3) DSHS disallows all payments to or for the benefit of a related organization where the cost to the related organization cannot be documented.[Statutory Authority: RCW 71A.20.140. WSR 01-10-013, § 388-835-0420, filed 4/20/01, effective 5/21/01.]
RCW 71A.20.140. WSR 01-10-013, § 388-835-0420, filed 4/20/01, effective 5/21/01.