1. (a) The budget shall include the following major objects of expenditure:

   1. (1) Personnel costs.
   2. (2) Operating costs.
   3. (3) Equipment and other fixed assets.
   4. (4) Depreciation and interest.
   5. (5) Apportioned costs.

2. (b) The budget shall include the following cost centers:

   1. (1) Room and board.
   2. (2) Health care.
   3. (3) Ancillary services.
   4. (4) General administration.
   5. (5) Depreciation and interest.
   6. (6) Other.

Cross References

This section cited in 55 Pa. Code § 6211.34 (relating to upper limits of payment if a waiver is granted).