All general and administrative costs must be included in general and administrative costs in total, without direct or indirect allocation to other cost categories. In a nursing home of sixty or fewer beds, part of an administrator’s salary may be allocated to other cost categories to the extent justified in records kept by the nursing home. Central or home office costs representing services of consultants required by law in areas including, but not limited to, dietary, pharmacy, social services, or activities may be allocated to the appropriate department, but only if those costs are directly identified by the nursing home. Central, affiliated, or corporate office costs representing services of consultants not required by law in the areas of nursing, medical records, dietary, other care-related services, and plant operations may be allocated to the appropriate operating cost category of a nursing home according to subsections 1 through 5.

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     1.    Only the salaries, fringe benefits, and payroll taxes associated with the individual performing the service may be allocated. No other costs may be allocated.

2.    The allocation must be based on direct identification and only to the extent justified in time distribution records that show the actual time spent by the consultant performing the services for the nursing home.

3.    The cost in subsection 1 for each consultant must not be allocated to more than one operating cost category in the nursing home. If more than one nursing home is served by a consultant, all nursing homes shall allocate the consultant’s cost to the same operating category.

4.    Top management personnel must not be considered consultants.

5.    The consultant’s full-time responsibilities are to provide the services identified in this section.