§ 74.46.270. Disclosure and approval or rejection of cost allocation
(1) The contractor shall disclose to the department:
(a) The nature and purpose of all costs which represent allocations of joint facility costs; and
(b) The methodology of the allocation utilized.
(2) Such disclosure shall demonstrate that:
(a) The services involved are necessary and nonduplicative; and
(b) Costs are allocated in accordance with benefits received from the resources represented by those costs.
(3) Such disclosure shall be made not later than September 30th for the following calendar year; except that a new contractor shall submit the first year's disclosure at least sixty days prior to the date the new contract becomes effective.
(4) The department shall by December 31st, for all disclosures that are complete and timely submitted, either approve or reject the disclosure. The department may request additional information or clarification.
(5) Acceptance of a disclosure or approval of a joint cost methodology by the department may not be construed as a determination that the allocated costs are allowable in whole or in part. However, joint facility costs not disclosed, allocated, and reported in conformity with this section and department rules are unallowable.
(6) An approved methodology may be revised or amended subject to approval as provided in rules and regulations adopted by the department.
[1998 c 322 § 14; 1983 1st ex.s. c 67 § 13; 1980 c 177 § 27.]
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