California Code of Regulations › Title 22 - Social Security › Division 7 - Health Planning and Facility Construction › Chapter 10 - Health Facility Data › Article 3.5 - Skilled Nursing Facility Consolidated Reporting Requirements › Section 97046 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
As used in this Article:
(a) "Annual Consolidated Financial Report" is
				  defined as the financial statements of a consolidated group of entities that
				  include a parent and all its subsidiaries presented as those of a single
				  economic entity, in accordance with the Consolidation Topic of the Financial
				  Accounting Standards Board Accounting Standards Codification.
(b) "Combined Financial Statement" is defined
				  as the consolidating information for each entity reported in the annual
				  consolidated financial report. This consolidating information shall be provided
				  for the financial statements required in Section
				  97046.1 subsections (c)(1) and
				  (c)(3).
(c) "Duly Authorized
				  Official" is defined as an official/employee authorized by the health facility
				  to act on its behalf and includes, but is not limited to, Administrator,
				  President, Chief Executive Officer, Chief Financial Officer, Vice President,
				  Controller, Finance Officer.
(d)
				  "Department" means the Department of Health Care Access and
				  Information.
(e) "GAAP" is defined
				  as generally accepted accounting principles as established by the Financial
				  Accounting Standards Board.
(f)
				  "GAAS" is defined as the generally accepted auditing standards promulgated by
				  the Accounting Standards Board of the American Institute of Certified Public
				  Accountants.
(g) "Related Party" is
				  defined pursuant to Health and Safety Code Section
				  128734.1
				  subdivision (e).
(h) "Skilled
				  Nursing Facility" means any facility that is required to be licensed under
				  subdivision (c) of Health and Safety Code section
				  1250;
				  excluding any facility operated by a health care district organized and
				  governed pursuant to the Local Healthcare District Law (Division 23 (commencing
				  with Section
				  32000)) and any
				  government-licensed entity.
(i)
				  "SSARS" is defined as the Statements on Standards for Accounting and Review
				  Services as promulgated by the Accounting and Review Services Committee of the
				  American Institute of Certified Public Accountants.
(j) "Statement of Patient Census" is defined
				  as the report form "Facility Patient Days by Payer" prescribed by the
				  Accounting and Reporting Manual for California Long-Term Care Facilities,
				  incorporated by reference in Section
				  97019; except the data shall
				  include all activity for the entity or entities, not just that of a single
				  facility.
(k) "Statement of Patient
				  Revenue" is defined as the report form "Facility Revenue Information"
				  prescribed by the Accounting and Reporting Manual for California Long-Term Care
				  Facilities, incorporated by reference in Section
				  97019; except the data shall
				  include all activity for the entity or entities, not just that of a single
				  facility.
Note: Authority cited: Section 128810, Health and Safety
						Code. Reference: Section 128734.1, Health and Safety Code.