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DWRS Cost Reporting Tool Instruction Manual

DWRS Cost Reporting Tool Instruction Manual

Day program facility cost allocation

Page posted: 2/12/21

This section of the cost report asks the cost report preparer to allocate costs reported on the day program facility costs section to direct care and administration cost categories.

Category

Instructions

Facility information

The facilities, location information and reported cost details automatically populate from information on the day program facility costs section.

Do not include facilities if they are not allocated to DWRS day services. Instead, report those facilities as administrative costs on the general and administrative costs and cost allocation section.

Allocations

For each facility, allocate the percentage attributable to:

  • · DWRS day services.
  • · Other disability waiver services.
  • · All other services.
  • · Administrative costs.
  • This section only includes direct care cost categories associated with providing day services because facilities costs are included as a rate component in day services. Allocate all other DWRS service use, regardless of service type, to the other disability waiver services cost category. Allocate all other non-DWRS service use to the all other services cost category.

    Administrative costs allocation should be limited to portions of day services facilities used for service administration. Report administrative facilities or administrative portion of facilities that are not for the provision of day services on the general and administrative costs and cost allocation section.

    Example: A provider organization has office space on the second floor of the day training and habilitation facility. The organization uses it for the human resources and executive staff of the company. The organization reports this office space on the general and administrative costs and cost allocation section.

    Total allocation

    The total direct care and administrative allocations automatically populate. The allocation percentages should equal 100%.

    Cost allocation methodology

    Describe the methodology the organization used to allocate costs for this section. Include enough detail so a person unfamiliar with the organization can understand the allocation procedure used.

    For information about how to allocate costs, refer to the general guidance about cost allocation methodologies section.

    Next step

    Next, review transportation costs.

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