67:16:04:45Rent paid to related-party organization not
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
allowable -- Cost of ownership used. Rent paid to a related-party organization is not an allowable cost. Actual cost of ownership must be used. For purposes of this rule, cost of ownership is mortgage interest, depreciation on and repairs to buildings and equipment, insurance on buildings and equipment, and property taxes.
Source: 16 SDR 26, effective August 13, 1989; transferred from § 67:16:04:08.06, 21 SDR 8, effective July 25, 1994; 29 SDR 177, effective July 1, 2003; 29 SDR 177, adopted July 1, 2003, effective July 1, 2004.
General Authority
- SDCL 28-6-1 ↗Amended by HB1239 (2020) — require the costs of nursing homes to be rebased every five years for purposes oAmended by HB1229 (2019) — require optional services through Medicaid to be authorized through special apprAmended by SB30 (2019) — remove certain unnecessary federal references and dates from certain provisions
Law Implemented
- SDCL 28-6-1 ↗Amended by HB1239 (2020) — require the costs of nursing homes to be rebased every five years for purposes oAmended by HB1229 (2019) — require optional services through Medicaid to be authorized through special apprAmended by SB30 (2019) — remove certain unnecessary federal references and dates from certain provisions