Ohio Rev. Code § 5124.30
Costs of goods furnished by related party
September 30, 2021 House Bill 110 - 134th General Assembly Except as provided in section 5124.17 of the Revised Code, the costs of goods, services, and facilities, furnished to an ICF/IID provider by a related party are includable in the allowable costs of the provider at the reasonable cost to the related party.