Section 6211.48. Changing the basis for allocating cost centers

(a) If a provider wants to use an allocation basis for a particular cost center that is different from that required by the cost report, the provider shall submit a written request and justification for the change to the Department. The written request and justification shall be submitted prior to the beginning of the cost reporting period for which the change is to apply.

(b) The Department will approve or deny the provider’s request for change of the allocation basis in writing. If the Department approves the provider’s request, the change must be applied to the cost reporting period for which the request was made, and to all subsequent cost reporting periods, unless the Department approves a subsequent request for change by the provider.