Definition. “Unit of service” means an hour of service that is in the plan of service and rendered to a participant by a qualified provider in the participant's home or in a community setting. Except as provided in §C of this regulation, the ICS Program covers the following attendant care services: Assistance with activities of daily living; Delegated nursing functions, such as assistance with the participant's administration of medications or other remedies, when ordered by a physician, if this assistance is: Specified in the participant's plan of service; and Rendered in accordance with the Maryland Nurse Practice Act, COMAR 10.27.11, and other requirements of the Maryland Board of Nursing; Assistance with protecting a participant from harm or neglect; Assistance with instrumental activities of daily living, provided as incidental to the services covered under §B(1) — (3) of this regulation; and Accompanying the participant outside of the home during the participant's community activities. Attendant care services may not include: Services rendered to anyone other than the participant or primarily for the benefit of anyone other than the participant; The cost of food or meals; Housekeeping services, other than those incidental services covered under §B(4) of this regulation; Expenses related to room and board for either the participant or the attendant; Expenses incurred while escorting a participant to obtain medical diagnosis or treatment; or Skilled medical services performed by individuals with a professional medical license or certification.