(A) The costs of active treatment day programming shall be part of the direct care costs of an intermediate care facility as off-site active treatment day programming.
(B) An active treatment program, that is developed in accordance with 42 C.F.R. 483.440(1991), identifies active treatment programming services that are provided to a resident. Active treatment day programming services must be delivered off-site of the residence unless the interdisciplinary team sets forth in the resident's individual plan the reasons why delivering active treatment day programming services off-site would be contra-indicated for the resident. The determination must be supported by the evaluations and assessments contained in the individual program plan and by the condition and/or behavior of the resident.