(1) Bonuses paid to employees at a provider's ICF/ID facility are compensation.

(2) Bonuses paid to central office employees are management costs that are subject to the management fee limits established in WAC 388-835-0405.

(3) Bonuses paid to other employees not located at an ICF/ID facility and performing managerial services are management costs that are subject to the management fee limits established in WAC 388-835-0405.