California Code of Regulations › Title 22 - Social Security › Division 7 - Health Planning and Facility Construction › Chapter 10 - Health Facility Data › Article 4 - Modification, Extension, and Appeal Processes › Section 97050 - Request for Modifications to Approved Accounting and Reporting Systems

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) To obtain
				  modifications to the uniform accounting and reporting systems specified by
				  Sections 97017,
				  97018, and
				  97019, including modifications to
				  the account coding structure, health facilities must file a written request for
				  modifications with the Office. Health facilities must have an Office-approved
				  modification prior to implementation of any change to the applicable uniform
				  accounting system. Modification requests shall specify the precise changes
				  being requested and the reason(s) the changes are needed. Requests from health
				  facilities for modification to the applicable uniform accounting system,
				  including requests to use an alternate coding scheme, shall be accompanied by
				  (1) a cross reference between the facility's proposed account codes and titles,
				  and the account codes and titles in the applicable accounting and reporting
				  manual and (2) the facility's account definitions. The Office shall either
				  approve or disapprove requests for modification within 60 days of the date the
				  request was filed with the Office by the health facility, or the request shall
				  be considered approved as submitted. However, if additional information is
				  required from the health facility to evaluate the request, the Office shall
				  have 30 days from the receipt of the additional information to approve or
				  disapprove the request. The Office may also seek additional information from
				  other appropriate sources to evaluate the request. Approved requests for
				  systems modifications are subject to annual review and renewal by the
				  Office.
(b) The Office shall grant
				  modifications upon written application to licensed health facilities that are
				  an integral part of a residential care complex to permit accounting and
				  reporting for assets, liabilities, and equity for the entire residential care
				  complex rather than require separate accounting and reporting for health care
				  related assets, liabilities, and equity. Requests for modifications under this
				  paragraph shall be submitted prior to the start of the accounting period to
				  which the modifications are to apply and shall specify the proposed balance
				  sheet account related modifications.
(c) The Office may grant modifications, upon
				  written request, to licensees operating and maintaining more than one physical
				  plant on separate premises under a single consolidated hospital license, issued
				  pursuant to Health and Safety Code Section
				  1250.8,
				  to file separate annual disclosure reports and quarterly financial and
				  utilization reports for each location. The Office may also grant modifications,
				  upon written request, to licensees of hospitals to file annual disclosure
				  reports and quarterly financial and utilization reports for their mental health
				  or rehabilitation care operations separately from the rest of the hospital
				  operations. Licensees granted modifications under this paragraph shall be
				  responsible for all regulatory requirements for each separate report. Separate
				  extension requests, filed under the provisions of Section
				  97051, shall be required for each
				  report, and penalties, assessed pursuant to Section
				  97045, shall be assessed on each
				  delinquent report.
(d) In
				  determining what modifications will be granted to health facilities under (a)
				  or (c), the Office may take into account, but not be limited to the following
				  factors:
(1) the data reported are comparable
				  to data reported from other health facilities to the maximum extent feasible as
				  determined by the Office;
(2) the
				  report substantially complies with the purposes of the Health Data and Advisory
				  Council Consolidation Act;
(3) the
				  facility has considered and has a plan for the eventual or gradual
				  implementation of the general accounting and reporting systems prescribed by
				  the Office; and
(4) the burden on
				  the health facility to report otherwise required data is sufficiently great
				  that the cost to the health facility of preparing these data would outweigh the
				  benefit to the people of the State of California.