| (IV) the entering of any cooperative agreement; and
(V) the extension, continuation, renewal, amendment,
or modification of any governmental contract, grant, loan or cooperative
agreement.
(ii) Costs associated with the following activities
are unallowable as lobbying costs:
(I) attempting to influence the outcomes of any governmental
election, referendum, initiative, or similar procedure, through in-kind
or cash contributions, endorsements, publicity, or similar activity;
(II) establishing, administering, contributing to,
or paying the expenses of a political party, campaign, political action
committee, or other organization established for the purpose of influencing
the outcomes of elections;
(III) attempting to influence the introduction of governmental
legislation, the enactment or modification of any pending governmental
legislation through communication with any member or employee of the
Congress or state legislature (including efforts to influence state
or local officials to engage in similar lobbying activity) or any
governmental official or employee in connection with a decision to
sign or veto enrolled legislation;
(IV) attempting to influence the introduction of governmental
legislation, or the enactment or modification of any pending governmental
legislation by preparing, distributing or using publicity or propaganda,
or by urging members of the general public, or any segment thereof,
to contribute to or participate in any mass demonstration, march,
rally, fund raising drive, lobbying campaign or letter writing or
telephone campaign; and
(V) performing legislative liaison activities, including
attendance at legislative sessions or committee hearings, gathering
information regarding legislation, and analyzing the effect of legislation,
when such activities are carried on in support of or in knowing preparation
for an effort to engage in unallowable lobbying.
(iii) The cost to contracted providers or their staff
to attend meetings with the staff of state agencies or to attend public
hearings or advisory committee meetings held by state agencies that
are involved in the regulation of contracted client care in the program
with which they are contracting and which meetings do not meet the
definition of lobbying stated above, are not considered lobbying and
are therefore allowable costs.
(iv) Expenses relating to lobbying are unallowable
including salaries, benefits, and payroll taxes for staff performing
these activities. If a staff member performs these activities along
with allowable activities, a portion of that staff member's salary
must be allocated to the unallowable activities and as such not be
reported on the cost report.
(K) Direct reimbursements. Unless specifically exempted
through program-specific reimbursement methodology rules, HHSC procedures
or cost report instructions, any expenses directly reimbursable to
the contracted provider that are considered outside the reimbursement
payment system are unallowable costs. Such expenses include but are
not limited to those associated with Medicare Part A and B ancillary
services, HHSC voucher payment systems and vendor drug coverage. For
guidelines on allowability of reporting costs in excess of those reimbursable
directly through a voucher payment system, refer to program-specific
reimbursement methodology rules.
(L) Losses resulting from theft or embezzlement. Losses
resulting from theft or embezzlement of property or funds of the contracted
provider or clients by the owners or employees of the contracted provider
are not allowable costs.
(M) A bad debt. A bad debt allowance is a reduction
in revenue resulting from unrecoverable revenue in uncollectible accounts
created or acquired in the provision of contracted client care. Bad
debt as an expense is unallowable.
(N) A charity or courtesy allowance. A charity allowance
is a reduction in normal charges due to the indigence of the client
or resident. A courtesy allowance is a reduction in charges granted
as a courtesy to certain individuals, such as physicians or clergy.
These allowances themselves are not costs since the costs of the services
rendered are already included in the contracted provider's costs.
(21) Medicaid as payor of last resort. Medicaid is
the payor of last resort. If a recipient has Medicare Part A or B
benefits, other third party payor benefits, or any other benefits
available those benefits must be accessed before Medicaid.
(22) For any individual eligible for Medicare Part
D, the cost of any drug that is in a category that is covered by Medicare
Part D is unallowable.
|
| Source Note: The provisions of this §355.103 adopted to be effective September 1, 1996, 21 TexReg 7866; duplicated effective September 1, 1997, as published in the Texas Register October 17, 1997, 22 TexReg 10311; amended to be effective December 29, 1997, 22 TexReg 12485; amended to be effective June 26, 2000, 25 TexReg 6089; amended to be effective August 31, 2004, 29 TexReg 8093; amended to be effective January 1, 2006, 30 TexReg 7721; amended to be effective September 1, 2011, 36 TexReg 4795; amended to be effective January 1, 2015, 39 TexReg 9193 |
