The cost centers where direct and indirect costs are allocated on a provider agency's statement of costs may include:

1. Administration.

2. Indirect program support costs.

3. Provider agency shall disclose to the department direct care costs for staff that provide direct care and nursing services separately for the annual statement of costs. Costs shall only include: a. Direct care staff salaries and fringe benefits; and b. Contracted costs for services purchased to actively provide support to clients receiving a service from a provider agency.

4. Direct program support costs.

5. Room.

6. Board.

7. Other costs and production.

History: Effective July 1, 1984; amended effective June 1, 1985; June 1, 1995; July 1, 1995; April 1, 1996; July 1, 2001; July 1, 2010; July 1, 2012; April 1, 2018.

General Authority: NDCC 25-01.2-18, 50-06-16

Law Implemented: NDCC 25-18-03, 50-24.1-01