Indirect care costs.

75-02-06-02.4. Indirect care costs. Indirect care costs include all costs specifically identified in this section. Indirect care costs must be included in total, without direct or indirect allocation to other cost categories unless specifically provided for elsewhere. 1. Administration. Direct costs for administering the overall activities of the facility include: a. Salary and employment benefits for administrators, except in a facility of sixty or fewer beds, part of an administrator's salary may be allocated to other cost categories provided adequate records identifying the hours and services provided are maintained by the facility. b. Salary and employment benefits for assistant administrators, top management personnel, accounting personnel, clerical personnel, secretaries and receptionists, data processing personnel, purchasing, receiving, and store personnel, medical director, security personnel, and of all personnel not designated in other cost categories. c. Board of directors' fees and related travel expenses. d. Security personnel or services. e. Supplies except as specifically provided for in the direct care, other direct care, and other cost centers of the indirect care cost category. f. Insurance, except insurance included as a fringe benefit and insurance included as part of related party lease costs. g. Telephone and telegraph. h. Postage and freight. i. Membership dues and subscriptions. j. Professional fees for services such as legal, accounting, and data processing. k. Central or home office costs including property costs except as provided for in section