OAR 411-070-0430
Allocation Methods
(1)
The provider must use the allocation methods designated on the NFFS: COST -- ALLOCATION METHOD:(a)
Property -- Resident Days or Square Footage.(b)
Administrative and General -- Resident Days.(c)
Other Operating Support -- Resident Days.(d)
Food -- Resident Days.(e)
Direct Care Compensation -- Actual Cost or Resident Days.(f)
Direct Care Supplies -- Actual Cost or Resident Days.(g)
Ventilator Assisted Program Expense -- Actual Cost or Resident Days.(2)
Where costs are related to non-nursing facility activities, the provider must use an appropriate allocation method to reasonably and accurately allocate these costs (see OAR 411-070-0415 (Offset Income)). For residential care facility individuals, the facility must use resident days for all areas except direct care compensation and direct care supplies and property. The direct care compensation and direct care supplies allocation must be actual costs incurred. The property allocation method may be based on either resident days or on square footage and must be designated on the NFFS.(3)
Square footage must be used to allocate property costs to pediatric units as defined in OAR 411-070-0452 (Pediatric Nursing Facilities).(4)
Actual payroll for the pediatric unit must be used as the basis for allocating direct care compensation to pediatric units.(5)
If APD determines that for a provider it is more reasonable and accurate to use a different allocation method than specified in sections (1) and (2) of this rule, then such allocation method must be used.
Source:
Rule 411-070-0430 — Allocation Methods, https://secure.sos.state.or.us/oard/view.action?ruleNumber=411-070-0430.