Idaho Admin. Code r. 16.03.10.257
Nursing facility rates are prospective, with new rates effective July 1st of each year, and are recalculated annually with quarterly adjustments for case mix. In no case will the rate be set higher than the charge for like services to private pay patients in effect for the period for which payment is made as computed by the lower of costs or customary charges. For the rate year of July 1, 2021, through June 30, 2022, rates will be calculated using audited cost reports ended in the calendar year 2019, including an inflation factor applied from the mid-point of the cost reporting period to the mid-point of the rate period. Inflation will be applied to all rate components, with the exception of property costs. For the rate years beginning July 1, 2022, and annually thereafter, rates will be calculated using audited cost reports for the periods ending in the calendar year two (2) years prior to each July 1 (July 1, 2022, rates will use cost reports ended in calendar year 2020 and so forth), including inflation adjustments from the mid-point of the cost report period to the mid-point of the rate period, with the exception of property costs.
Idaho Admin. Code r. 16.03.10.257