Section 51.93. Other occupancy and allocated occupancy expenses

(a) The following are considered allowable costs:

(1) The cost of a required occupancy-related tax and payment made instead of a tax.

(2) An associated occupancy cost charged to a given service location. The provider shall ensure the cost is prorated in direct relation to the amount of space utilized by the service location.

(3) The cost of an occupancy-related tax or payment made instead of a tax, if it is stipulated in a lease agreement.

(4) The cost of a required occupancy permit.

(b) A provider shall maintain documentation in accordance with § 51.46 (relating to audit requirements) that a utility charge is at fair market value.

(c) The cost of real estate taxes, net of rebates or discounts available to the provider, whether taken or not, is an allowable cost.

(d) The cost of a penalty resulting from a delinquent tax payment, including a legal fee, is not an allowable cost.

Notation

Cross References

This section cited in 55 Pa. Code § 51.48 (relating to provider in the Adult Autism Waiver); and 55 Pa. Code § 51.92 (relating to rental of administrative, residential and nonresidential buildings).