Current through Register Vol. 54, No. 45, November 9, 2024
Section 6100.660 - Occupancy expenses for administrative buildings(a) The following expenses are allowable costs for administrative buildings: (1) The cost of a required occupancy-related tax and payment made instead of a tax.(2) An associated occupancy cost charged to a specified service location. The associated occupancy cost shall be prorated in direct relation to the amount of space utilized by the service location.(3) The cost of an occupancy-related tax or payment made instead of a tax, if it is stipulated in a lease agreement.(4) The cost of a certificate of occupancy.(b) The cost of real estate taxes, net of available rebates and discounts, whether the rebate or discount is taken, is an allowable cost.(c) The cost of a penalty resulting from a delinquent tax payment, including a legal fee, is not an allowable cost. This section cited in 55 Pa. Code § 6100.641 (relating to cost-based rate); 55 Pa. Code § 6100.659 (relating to rental of administration space); 55 Pa. Code § 6100.802 (relating to support coordination, targeted support management and base-funding support coordination); and 55 Pa. Code § 6100.803 (relating to organized health care delivery system).