10- 144 C.M.R. ch. 115, § 21
Workers' Compensation insurance premiums to cover staff who provide room and board services, paid to an admitted carrier, applicable fees, assessments and premiums paid to an authorized and fully funded trust, and premiums paid to an individual self-insured program approved by the State of Maine, are fixed/capital costs. Capital contributions are not an allowable cost. The Department will require the facility to be a prudent and cost conscious buyer of Workers' Compensation insurance. In those instances where the Department finds that a facility pays more than the going rate or does not try to minimize costs, in the absence of clear justification, the Department may exclude excess costs in determining allowable costs under these Principles. That portion of any Workers' Compensation insurance premium paid for the benefit of the administrator of the facility shall be allowed as part of the total cost of the premium and shall not be deducted in lieu of the administrative allowance.
10- 144 C.M.R. ch. 115, § 21