1. (a) The following expenses are allowable costs for administrative buildings:

   1. (1) The cost of a required occupancy-related tax and payment made instead of a tax.
   2. (2) An associated occupancy cost charged to a specified service location. The associated occupancy cost shall be prorated in direct relation to the amount of space utilized by the service location.
   3. (3) The cost of an occupancy-related tax or payment made instead of a tax, if it is stipulated in a lease agreement.
   4. (4) The cost of a certificate of occupancy.
   5. (5) Maintenance costs.
   6. (6) Utility costs.
2. (b) The cost of real estate taxes, net of available rebates and discounts, whether the rebate or discount is taken, is an allowable cost.
3. (c) The cost of a penalty resulting from a delinquent tax payment, including a legal fee, is not an allowable cost.

Cross References

This section cited in 55 Pa. Code § 6100.641 (relating to cost-based rate); 55 Pa. Code § 6100.659 (relating to rental of administration space); 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).