1. (a) The following costs shall not be allowed:

   1. (1) Expenditures made by an NF only for the protection, enhancement, or promotion of the NF's business interests, and not related to the provision of resident care;
   2. (2) Duplicative functions or services;
   3. (3) Expenditures in excess of approved cost controls;
   4. (4) Political contributions or lobbying costs;
   5. (5) Membership costs in social or fraternal organizations; and
   6. (6) Fees and interest charged for untimely payments.
2. (b) NFs which include any such costs in the expenditure sections of the annual cost report shall exclude them on the appropriate schedules of the annual cost report.

Source. #8547, eff 1-24-06 (formerly He-W 593.33); ss by #10474, eff 1-24-14; ss by #14020, eff 7-10-24