Section 51.82. Revenues that off-set allowable costs

(a) A provider shall report donations and contributions according to the following:

(1) List unrestricted cash donations which benefit the direct or indirect expenditures on the cost report as income.

(2) Reduce gross eligible expenditures in arriving at the amount eligible for Departmental participation by the amount of the donation or contribution.

(3) Fully disclose noncash donations to include estimated value and intended use of the donated item.

(4) Treat the proceeds from the sale of a donated item as a cash donation when the donated item is sold rather than used in the HCBS program.

(b) If a donated item is used in an HCBS program, the provider shall claim an expense and offsetting revenue on the donated or contributed item.

(c) A restricted gift used for HCBS may include eligible or ineligible costs to receive the restricted gift.

(d) When a provider solicits for donations, the provider shall publicly identify the purpose for which contributions are solicited and their restricted use, if any.

(e) To receive the donation or gift, the provider shall adhere to the donor’s intent for the gift.

Notation

Cross References

This section cited in 55 Pa. Code § 51.48 (relating to provider in the Adult Autism Waiver).