reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part I - REPORTING PRINCIPLES AND CONCEPTS › Section 8:31B-4.25 - Related organizations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Auxiliaries, guilds,
				  fund raising groups and other related organizations frequently assist hospitals. In
				  addition, hospitals frequently use self-insurance trusts and captives to manage
				  their insurance obligations. Such organizations are independent if they are so
				  characterized by their own charter, by-laws, tax-exempt status and governing board
				  or a sufficient combination of these characteristics to demonstrate their
				  independent existence from the hospital. The financial reporting of these
				  organizations should be separate from or combined with reports of the hospitals in
				  accordance with the AICPA's Hospital Audit Guide, as amended and supplemented,
				  available from the AICPA Order Department, 1211 Avenue of the Americas, New York, NY
				  10036 or at
www.AICPA.org
.
(b) A hospital itself may be a subsidiary to or
				  under the control of a large organization such as a university, governmental entity
				  or parent corporation. It is typical in such situations for hospitals to receive
				  services from these related organizations. Examples of services received are
				  administration, purchasing, general accounting and menu planning. In addition,
				  related organizations lease property, plant and equipment to hospitals as well as
				  paying for various other items such as insurance. The related organization then
				  usually charges for the service either directly or through a management fee. To be
				  included as Costs Related to Patient Care all such charges must be similar to those
				  which would have been charged if the transacting organizations were not related. The
				  direct charges must be recorded in the appropriate cost centers as billed, and the
				  management fee must be distributed to the functional centers where services are
				  provided. The hospital shall maintain documentation of the actual management service
				  for which a management fee is recorded.
(c) Disclosure of information by hospitals dealing
				  with related firm(s):
1. For the purpose of
				  insuring prudent buying, hospitals will report the existence of a related
				  organization and each type of service provided, to the Department, if the total
				  transactions amount to greater than $ 10,000 per year.
2. Hospitals may be related to one or more
				  separate organizations if:
i. The hospital controls
				  through contracts or other legal documents the authority to direct the separate
				  organization's management or policies;
ii. The separate organization controls through
				  contracts or other legal documents the authority to direct the hospital's management
				  or policies;
iii. The hospital is for
				  all practical purposes the primary beneficiary of the separate
				  organization.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.31 - Financial elements generally

Current through Register Vol. 56, No. 14, July 15, 2024
The financial elements shall include the cost of the following,
					 as defined in regulations proposed by the Commissioner and approved by the board:
					 direct patient care principal and interest payments; paid taxes, excluding income
					 taxes; education, research and training programs, not otherwise paid for by the
					 State; the provision of health care services to individuals unable to pay them for
					 reasons of indigency; bad debts, provided adequate recovery procedures are followed;
					 preservation, replacement and improvement of facility and equipment subject to
					 appropriate planning requirements; reasonable working capital ... and where
					 applicable and appropriate, reasonable return on investment where a hospital is
					 operating efficiently and effectively.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.32 - Services related to patient care

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Services related to
				  Patient Care include Direct Patient Care; Paid Taxes excluding Income Taxes; and
				  Educational, Research and Training Programs as further defined in
				  8:31B-4.33 -4.35.
(b) Services Related to Patient Care include
				  Routine Services, Ambulatory Services, Ancillary Services, Patient Care General
				  Services, and Institutional Services as defined in N.J.A.C. 8:31B-4, Part V. Costs
				  Related to Patient Care include salaries and wages, physician compensation, employee
				  fringe benefits, medical and surgical supplies, drugs, non-medical and non-surgical
				  supplies, purchased services and other direct expenses (i.e., the Natural
				  Classifications of Expense; see N.J.A.C. 8:31B-4, Part III.) and major moveable
				  equipment costs as determined in accordance with
				  8:31B-4.13 through 4.25 and
				  N.J.A.C.
				  8:31B-4.42 and reported separately in
				  8:31B-4.131. Revenue Related to Patient
				  Care includes charges and monies received from patients and third party payors for
				  Routine Services, Ambulatory Services, and Ancillary Services. Costs and Revenue
				  Related to Patient Care are to be reported per
				  8:31B-4.131. All cost and revenues of
				  the reporting period not included in the definition Services Related to Patient Care
				  (as above and in N.J.A.C. 8:31B-4, Part V) are to be reported separately as other
				  operating and non-operating costs and revenues per N.J.A.C. 8:31B-4, Part IV and
				  4.131 for transactions affecting the hospital's unrestricted fund.
(c) All non-physician services and supplies
				  provided to hospital inpatients, whether provided directly by the hospital or by a
				  vendor, will be considered services and costs related to patient care, and are,
				  therefore, financial elements.
(d) The
				  Commissioner shall issue a public report on reimbursement for services purchased
				  from vendors that are in violation of State certificate of need
				  regulation.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.33 - Direct patient care

Current through Register Vol. 56, No. 14, July 15, 2024
Direct Patient Care is the provision by a hospital of medically
					 necessary and appropriate health care services.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.34 - Paid taxes

Current through Register Vol. 56, No. 14, July 15, 2024
Taxes are monies paid to a governmental unit for conducting
					 business related to direct patient care within its jurisdiction. Taxes related to
					 financing of operations through the issuance of bonds, property transfers, issuance
					 or transfers of stocks, and the like, are not classified as taxes; rather, they are
					 to be amortized or depreciated with the cost of the security or asset. Sales and
					 real estate taxes paid by a hospital in the provision of Services Related to Patient
					 Care are to be included as Paid Taxes. All sales and real estate taxes for Services
					 Related to Patient Care are to be reported in the General Administrative Services
					 cost center and also reported separately from other classification of expense.
					 Employment related taxes, such as FICA, Unemployment Compensation, and Worker's
					 Compensation, are to be classified as employee fringe benefits for all employees,
					 including hospital based physicians. Monies received by a hospital which chooses to
					 self-insure in lieu of payments of Unemployment Compensation taxes and the
					 associated administrative costs of such a self insurance program are included as
					 financial elements and classified as employee fringe benefits, if such monies are
					 reasonably related to the hospital's unemployment compensation experience.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.35 - Educational, research and training program

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Educational program
				  costs are the costs incurred by a hospital in the provision of a formally organized,
				  planned program of study in a health service profession approved by an organization
				  which recognizes the professional stature of health services education programs at
				  the national level, net of any grants, tuition, and/or donations received for this
				  purpose. To the extent that approved residencies for primary care physicians require
				  training in ambulatory care facilities associated with a hospital, such reasonable
				  expenses are included. Costs incurred by a hospital for direct patient care services
				  rendered by medical, nursing, or allied health school personnel through an approved
				  program in the hospital are financial elements provided that such costs would be
				  included as financial elements if directly incurred by the hospital rather than
				  under such arrangements. If not salaried or paid a stipend by the hospital, students
				  are not to be considered as functioning in an employee capacity and thus no dollar
				  amount should be imputed and reported for their services.
(b) Research program costs are those costs
				  incurred by a hospital in systematic, intensive study directed toward a better
				  scientific knowledge of the provision of health care services in a program of the
				  National Institutes of Health or other program. Specific purpose grants or other
				  funds received to offset the costs of such programs from the Federal government, New
				  Jersey State government, New Jersey Heart Association, or other governmental or
				  charitable organizations sponsoring such programs are applied to offset Costs
				  Related to Patient Care per N.J.A.C. 8:31B-4 of this manual.
(c) Training program costs are the costs of
				  providing to employees orientation or other health care related training, including
				  inservice and on-the-job training, primarily designed to benefit the hospital by
				  helping employees better perform their assigned tasks. The costs of providing such
				  training are classified as administrative expense. Costs of training and/or
				  educational programs which primarily benefit the employee (e.g. tuition
				  reimbursement programs) rather than the hospital are classified as employee fringe
				  benefits and are to be reported as such in the appropriate cost centers.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.38 - Charity care and reduced charge charity care

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Charity care
				  includes only the reasonable cost of the following:
1. Charity care for services, provided the patient
				  is qualified as eligible pursuant to N.J.A.C. 10:52-11;
2. Advanced life support (ALS) services provided
				  pursuant to P.L. 1984, c. 146 (26:2K-7 et seq.), provided
				  the patient is qualified as eligible for charity care pursuant to N.J.A.C.
				  10:52-11;
3. Charity care as defined by
				  following N.J.A.C. 10:52-11 for outpatient dialysis services provided after
				  September 1, 1987 to patients ineligible for Medicare coverage. The amount reported
				  by the hospital as charity care shall not include Medicare co-insurance amounts,
				  since Medicare will reimburse providers for the amount, provided the patient is
				  eligible for charity care pursuant to N.J.A.C. 10:52-11.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.40 - Demographic information

Current through Register Vol. 56, No. 14, July 15, 2024
The statutory requirement for the Department to collect
					 demographic information specified in N.J.S.A. 26:2H-18.5 9c is met through
					 hospitals' submission to the Department's fiscal agent of charity care claims, which
					 contain age, sex, and type of health insurance coverage, if any. Information on
					 marital and employment status from any available source could be collected.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.51 - Salaries and Wages

Current through Register Vol. 56, No. 14, July 15, 2024
Salaries and Wages are remuneration, including stipends,
					 payable in cash, for services performed by an employee for a hospital, except a
					 physician, including compensation for time not worked such as on call, vacation,
					 holiday and sickpay; or the monetary value assigned to direct services provided to
					 the hospital by a person performing in an employee relationship. Salaries and wages
					 are reported per
					 8:31B-4.131. Monetary value is not to be
					 assigned to the services of students or other volunteer workers. All labor costs
					 (including deferred income which qualifies as pension costs) shall be included in
					 the accounting period during which the employee accrues the remuneration for their
					 services.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.52 - Physician Compensation-hospital component

Current through Register Vol. 56, No. 14, July 15, 2024
That portion of compensation for a physician's (M.D., D.O.,
					 D.D.S., D.M.D./M.D.) activities, provided through agreement with a hospital,
					 representing services which are not directly related to an identifiable part of the
					 medical care of an individual patient is the hospital component of physician
					 compensation, and must be split between salaries and fees per
					 8:31B-4.131. Hospital services include
					 teaching, research conducted in conjunction with and as part of patient care (to the
					 extent that such costs are not met by special research funds), administration,
					 general supervision of technical personnel, laboratory quality control activities,
					 committee work, performance of autopsies, and attending conferences as part of the
					 physicians' hospital service activities. The allocation of physician compensation
					 between hospital and professional components and documentation thereof is to be in
					 accordance with Medicare Providers Reimbursement Manual, Publication 15, Part I,
					 Chapter 24, Payment to Providers incorporated herein by reference and available at
www.CMS.hhs.gov/manuals/cmsindex.asp
.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.53 - Physician Compensation-Professional component

Current through Register Vol. 56, No. 14, July 15, 2024
That portion of compensation for a physician's services
					 provided through agreement with a hospital pertaining to activities which are
					 directly related to the medical care of an individual patient is the professional
					 component of physician compensation, (that is, remuneration for the identifiable
					 medical services by the physician which contribute to the diagnosis of the patient's
					 condition or to his treatment) and must be split between salaries and fees per
					 8:31B-4.131. The allocation of physician
					 compensation between hospital and professional components and documentation thereof
					 is to be in accordance with Medicare Provider Reimbursement Manual, Publication 15,
					 Part I, Chapter 24, Payment to Providers, incorporated herein by reference and
					 available at
www.CMS.hhs.gov/manuals/cmsindex.asp
.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.54 - Employee Fringe Benefits

Current through Register Vol. 56, No. 14, July 15, 2024
Employee Fringe Benefits are amounts paid to or on behalf of,
					 an employee, in addition to direct salary or wages, and from which the employee or
					 his beneficiary derives a personal benefit before or after the employee's retirement
					 or death. Fringe Benefits associated with physicians are to be reported with
					 physician's compensation. Pensions, annuities and deferred income arrangement costs
					 for past and current services are to be accounted for and reported in accordance
					 with Employee Retirement Insurance and Security Act (ERISA) and Internal Revenue
					 Service (IRS) requirements. Employee Fringe Benefits include FICA, State and Federal
					 unemployment insurance, disability insurance, life insurance, employee health
					 insurance, retirement (net of actuarial and realized gains on the investment of
					 related funds), worker's compensation insurance, other payroll related employee
					 benefits, tuition reimbursement and other training, moving expenses of new employees
					 of a non-recurring nature, the cost of providing free or subsidized meals or cost to
					 the employee at less than charges to employees, employee parking lot costs net of
					 any revenue received for operation of facility, and other non-payroll employee
					 benefits. The cost of providing health care services to employees is included in
					 classifications of expense in various cost centers providing the funds. Where a
					 hospital elects to self-insure for worker's compensation or unemployment insurance,
					 costs reported should be the amounts set aside for that accounting period plus
					 associated administrative costs, where a separate fund has been established, to the
					 actual amounts of claims paid during the accounting year if a fund is not
					 established. (See
					 8:31B-4.24.) Where a hospital provides
					 free or subsidized health care services to employees or physicians, the hospital's
					 customary charges should be generated and accounted for separately as personnel
					 health allowances. (See
					 8:31B-4.15.) In order to preserve
					 comparability of hospital expenses for provision of direct patient care, purchased
					 employee health insurance expenses are reported as a separate cost center and not
					 distributed to the labor costs of each center. Employee Fringe Benefits are assigned
					 to the cost center in which the employee's compensation is reported on the following
					 bases per 8:31B-4.131.
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New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.56 - Non-Medical and Non-Surgical Supplies

Current through Register Vol. 56, No. 14, July 15, 2024
Non-Medical and Non-Surgical Supplies include the
					 invoice/inventory cost of supplies, instruments, and minor equipment (other than
					 Medical and Surgical Supplies) required for the operation of a hospital for purposes
					 other than the direct provision of care to a patient and reported in the using cost
					 and revenue center per
					 8:31B-4.131. All rebates and quantity
					 purchase discounts are to be offset against these costs as a reconciliation per
					 8:31B-4.66(c)  and
					 8:31B-4.131.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.57 - Purchased Services

Current through Register Vol. 56, No. 14, July 15, 2024
Purchased Services include the cost of all services purchased
					 that could be accomplished by a hospital's own employees but for which the hospital
					 elects to contract (not necessarily with a formal contract) and reported per
					 8:31B-4.131. All physician services are
					 classified as physician compensation.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.58 - Other Direct Expenses

Current through Register Vol. 56, No. 14, July 15, 2024
Other Direct Expenses include all other direct non-capital
					 operating expenses not classified elsewhere and reported per
					 8:31B-4.131 for Costs Related to Patient
					 Care. Other Direct Expenses include utilities, non-physician professional fees,
					 licensing fees, dues assessments, travel, postage, printing and duplicating costs,
					 outside training sessions, subscriptions, paid taxes as defined in
					 8:31B-4.34 and insurance other than
					 employee fringe benefit insurance programs.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.59 - Major Moveable Equipment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Major Moveable
				  Equipment, as defined in
				  8:31B-4.21 are expenses to be included
				  in the costs of each center at historical depreciation costs (for both owned and
				  capitalized leased equipment) and operating lease expenses. Interest expense
				  incurred through purchase or capitalized leases of Major Moveable Equipment is not
				  included with Major Moveable Equipment costs.
1.
				  Leased Major Moveable Equipment is to be capitalized or reported as operating lease
				  costs in accordance with Generally Accepted Accounting Principals. Major Moveable
				  Equipment utilized by more than one functional cost center must be assigned to the
				  using cost centers based on an estimate of each center's utilization. Capitalized
				  repair and installation costs should be included with the cost of the equipment.
				  (See also 8:31B-4.32.) Interest associated with
				  capitalized financing purchases or leases is to be excluded and reported as a
				  reconciliation, since the Internally Generated Major Moveable Equipment Replacement
				  Fund is established to provide sufficient funds to replace purchased equipment or
				  meet installment payments for financed equipment (both principal and
				  interest).
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.61 - Reports of costs and revenues

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Expenses incurred
				  and revenues generated by a hospital for items not included in the definitions of
				  Services Related to Patient Care (i.e., Routine Services. Ambulatory Services,
				  Ancillary Services, Patient Care General Services, and Institutional Services) are
				  classified as either other operating expenses and revenues (determined per
				  8:31B-4.131 ) or non-operating revenue
				  and are to be accounted for separately to determine if and how they will be applied
				  to Costs Related to Patient Care and the Capital Facilities Allowance to determine
				  the hospital total financial elements or the Current Cost Base. There are three
				  cases into which income is classified:
1. Case
				  A--Expenses and revenues related to activities which the hospital has selected to
				  engage in but which are not an integral part of, or necessary for, the provision of
				  patient care. Such expenses and revenues are netted against each other.
2. Case B--Expenses and revenues related to
				  activities which the hospital has elected to engage in and which are an integral
				  part of, or necessary for, the provision of patient care. Such expenses and revenues
				  are netted against each other.
3. Case
				  C--Expenses and revenues related to activities which are specifically included under
				  8:31B-4.62 through 4.66. Expenses and
				  revenues are not netted against each other.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.63 - Education and Research

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Approved Education
				  and Research Income such as grants, or contract payments, tuitions and fees received
				  as direct support for approved educational and research programs (with the exception
				  of those from the Graduate Medical Education Program for primary care residency
				  programs in Family Practice, Internal Medicine, Pediatrics or Obstetrics/Gynecology)
				  (see 8:31B-4.35 ) are used to offset such
				  expenses and treated as Case B. (Transfers of Specific Purpose Fund Revenues to the
				  Unrestricted Fund are to be reported as nonoperating revenue, below.)
(b) Non-Approved Education and Research (not
				  approved in accordance with
				  8:31B-4.35 ) costs and revenues up to
				  the amount of such costs are excluded. Overhead expenses should be included in the
				  costs of such program (Case A).
(c)
				  Salaried House Physicians hired by the hospital to supplement house coverage of
				  attending physicians or patient units such as residents of non-hospital programs,
				  are included (Case B). Coverage of emergency services and other ambulatory and
				  ancillary services by such physicians are included in the cost center definition of
				  these services.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.65 - Patient convenience items

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Television and Radio
				  provided to patients are excluded and net gains or losses from such services are
				  treated as Case C.
(b) Telephone and
				  Telegraph services provided to patients, including the appropriate portion of the
				  hospital's switchboard costs, are excluded and net gains or losses from such
				  services are treated as Case C.
(c)
				  Luxury Meals and Items provided to patients or guests are excluded and treated as
				  Case A.
(d) Non-Patient Room Rental
				  Income generated from boarders related to or visitors of a patient, are excluded
				  from Revenue Related to Patient Care and Treated as Case B.
(e) Private-Duty Nursing Services where provided
				  through the hospital at the request of the patient and not prescribed by the
				  attending physician are excluded and treated as Case C.
(f) Private Room Differential Income above a
				  hospital's most common charge for a semi-private room for similar routine services,
				  when specifically requested by the patient is excluded and treated as Case C. Where
				  ordered by the attending physician for medical necessity, income is excluded and
				  treated as Case C. Hospitals should maintain separate revenue classifications for
				  medically necessary and patient convenience private room revenue.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.66 - Administrative items

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Administrative
				  Expense Exclusions as listed in this section are not included in Costs Related to
				  Patient Care and, as such, are not to be included in expenses defined as General
				  Administrative Services (Case C);
1. Life
				  insurance premiums for employees where the hospital is the direct
				  beneficiary;
2. Stockholders servicing
				  costs such as those incurred to schedule and hold annual meetings;
3. Advertising costs, conducted by hospital
				  personnel or agents of the hospital, which are directed at increasing utilization or
				  medical staff membership, except where attempts to increase medical staff membership
				  is for the procurement of a scarce medical service needed in the service area of the
				  hospital;
4. Costs of membership in
				  organizations not related to the development and operation of the hospital and the
				  rendering of patient care services (e.g., social or fraternal organizations) are not
				  included as an employee fringe benefit in
				  8:31B-4.131;
5. Monies paid by a hospital to the home office,
				  corporate or order headquarters for:
i.
				  Non-patient care related enterprises;
ii. Abandoned home office planning costs for
				  construction of a new facility; or
iii.
				  The imputed value of services performed by non-paid workers in the case of religious
				  orders.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.67 - Non-operating revenues (net of expenses)

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Income, net of
				  expenses, or Investment in Rental Property to physicians or others is excluded from
				  Revenue Related to Patient Care and treated as Case A.
(b) Income or Investment, net of transaction
				  expense, of Operating Fund are to be applied as offsets against Costs Related to
				  Patient Care and treated as Case B.
(c)
				  Income or Investments, net of transaction expense, of Board Designated Funds are not
				  to be included in Costs Related to Patient Care and are treated as Case C.
(d) Unrestricted Income from Donor Restricted
				  Plant and Endorsement Funds are not to be included in Revenue Related to Patient
				  Care and treated as Case C.
(e) Transfer
				  from Restricted Funds, other than Specified Purpose Funds (i.e., expenditures from
				  principal and interest on gifts which are donor restricted) are not included as
				  Revenue Related to Patient Care and treated as Case C.
(f) Unrestricted Donations, net of Fundraising
				  Costs, are not to be included as Revenue Related to Patient Care and treated as Case
				  C.
(g) Transfer of Specific Purpose
				  Funds to the Unrestricted Fund and Specific Purpose Grants and other funds received
				  from the Federal Government, New Jersey State Government, New Jersey Heart
				  Association, or other governmental or charitable organizations are offset against
				  Costs Related to Patient Care (with the exception of those from the Graduate Medical
				  Education Program for primary care residency programs in Family Practice, Internal
				  Medicine, Pediatrics or Obstetric/Gynecology). However, grants on behalf of the
				  medically indigent are to be reported as a contra-deducted from Gross Revenue
				  Related to Patient Care (operating). "Seed Money" ... received with a grant is
				  similarly offset against operating expenses unless this would result in grants being
				  withheld from New Jersey institutions (Case B).
(h) Primary Care Residency Specific Purpose Grants
				  and income from primary care residency specific purpose funds (i.e., grants for the
				  support of LCGME approved residency program in Family Practice, Internal Medicine,
				  Pediatrics, Obstetrics/Gynecology) are not to offset the costs of such programs and
				  treated as Case C.
(i) Interest Income
				  on Trustee-held Funds related to borrowing or loans is a Case B, unless a hospital
				  is prohibited from using the funds to offset current debt service obligations. If
				  the hospital is prohibited from using the funds, the interests and income earned is
				  a Case C until these funds are released for the hospital's benefit.
(j) Interest income from financial charges on
				  delinquent accounts receivable shall not be included in Costs Related to Patient
				  Care. Income shall be treated as a Case C item.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.71 - Reporting of cost and revenues

Current through Register Vol. 56, No. 14, July 15, 2024
Costs and Revenues Related to Patient Care are to be reported
					 per the following definitions and N.J.A.C. 8:31B-4, Part I, Units of Service are to
					 be reported per 8:31B-4.131.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.72 - Medical-Surgical Acute Care Units (MSA)

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Function:
1. Medical-Surgical Acute Care Units provide care
				  to patients on the basis of physicians' orders and approved nursing care plans.
				  Medical-Surgical Acute should include the cost and revenue associated with services
				  to all patients treated in beds normally designated as Medical-Surgical, regardless
				  of the clinical specialty of attending physicians or age of the patient. Include the
				  cost and revenue of beds designated as definitive observation or intermediate care
				  (i.e., "step down") beds.
2. All revenue
				  generated from charge differentials between private and semi-private rooms (except
				  those assigned for medical necessity) is to be reported here, and also as a
				  reconciliation per instructions in N.J.A.C. 8:31B-4, Part IV. Medical and Surgical
				  Supplies should be reported in accordance with
				  8:31B-4.55.
3. Functions include serving and feeding of
				  patients; collecting sputum, urine, and feces samples; monitoring of vital life
				  signs; operating of specialized equipment related to this function; preparing of
				  equipment and assisting of physicians during patient examination and treatment;
				  changing of dressings and cleansing of wounds and incisions; observing and recording
				  emotional stability of patients; assisting in bathing patients and helping into and
				  out of beds; observing patients for reaction to drugs; administering specified
				  medication; infusing I.V. fluids, answering to patients' call signals; and keeping
				  patients' room (personal effects) in order.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.73 - Obstetric Acute Care Unit (OBS)

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Function:
1. The provision of care to the mother before,
				  during, and following delivery on the basis of physicians' orders and approved
				  nursing care plans is provided in the Obstetric Acute Care Unit. Obstetrics may
				  include services to clean gynecological patients treated in beds licensed by the
				  Department as obstetrics.
2. All
				  revenue generated from charge differentials between private and semi-private rooms
				  (except those assigned for medical necessity) is to be reported as a reconciliation
				  per instructions in N.J.A.C. 8:31B-4, Part IV. Medical and Surgical Supplies should
				  be reported in accordance with
				  8:31B-4.55.
3. Functions include instructing of mothers in
				  postnatal care and care of the newborn; feeding of patients; collecting of sputum,
				  urine and feces samples; monitoring of vital life signs; operating of specialized
				  equipment related to this function; preparing of equipment and assistance of
				  physician in changing of dressings and cleansing of wounds and incisions; observing
				  and recording emotional stability of patients; assisting in bathing patients and
				  helping into and out of bed; observing patients for reaction of drugs; administering
				  specified medication; infusing I.V. fluids; answering of patients' call signals; and
				  keeping patients' room (personal effects) in order.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.74 - Pediatric Acute Care Units (PED)

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Function:
1. Pediatric Acute Care Units provide care to
				  Pediatric patients (normally children less than 14 years and including "boarder
				  patients") in Pediatric nursing units on the basis of physicians' orders and
				  approved nursing care plans. Pediatric Acute Care should include the costs and
				  revenues associated with all patients, regardless of age, treated in units normally
				  reserved for the care of patients less than 14 years of age and does not include
				  costs and revenues of treating patients less than 14 years in Medical-Surgical and
				  Pediatric Acute Units. Cost and revenue associated with swing beds (that is, those
				  not designated exclusively for one type of patient) shall be apportioned among the
				  appropriate Routine Service Centers as defined herein based on actual
				  utilization.
2. Special costs shall be
				  allocated as follows: Costs associated with detained newborns should be included in
				  the Pediatric Acute Care Unit (PED). The allocation of detained newborn costs
				  between the Newborn Nursery and the Pediatric Acute Care Unit (PED) should be
				  accomplished by applying a ratio of newborn charges to detained infant charges or
				  the percentage of detained infants to total newborns. Housekeeping costs in Newborn
				  Nursery (NBN) should be reclassified to Housekeeping (HKP). The method chosen for
				  these allocations must be consistent from year to year.
3. All revenue generated from charge differentials
				  between private and semi-private rooms (except those assigned for medical necessity)
				  is to be reported as a reconciliation per N.J.A.C. 8:31B-4. Medical and Surgical
				  Supplies should be reported in accordance with
				  8:31B-4.55.
4. Functions include serving and feeding of
				  patients; collecting of sputum, urine and feces samples; monitoring of vital life
				  signs; operating of specialized equipment related to this function; preparing of
				  equipment and assistance to physician in changing of dressings and cleansing of
				  wounds and incisions; observing and recording emotional stability of patients;
				  assisting in bathing patients and helping into and out of bed; observing patients
				  for reaction to drugs; administering specified medication; infusing I.V. fluids;
				  answering of patients' call signals; and keeping patients' room (personal effects)
				  in order.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.75 - Psychiatric Acute Care Units (PSA)

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Function:
1. Psychiatric Acute Care Units provide care to
				  patients admitted for diagnosis as well as treatment on the basis of physicians'
				  orders and approved nursing care plans. The units are staffed with nursing personnel
				  specially trained to care for the mentally ill, mentally disordered, or other
				  mentally incompetent persons. Psychiatric Acute should include only the costs and
				  revenues associated with services to psychiatric patients in a unit solely
				  designated to the care of the acute mentally ill.
2. All revenues generated from charge
				  differentials between private and semi-private rooms (except those assigned for
				  medical necessity) is to be reported as a reconciliation per instructions in
				  N.J.A.C. 8:31B-4, Part IV. Medical and Surgical Supplies should be reported in
				  accordance with 8:31B-4.55. Special Service consumed by
				  patients on Psychiatric Acute Care Units are to be reported in the
				  Psychiatric/Psychological Services Center.
3. Functions include serving and feeding of
				  patients; collecting of sputum, urine and feces samples; monitoring of vital life
				  signs; operating of specialized equipment related to this function; preparing of
				  equipment and assisting of physicians during patient examination and treatment;
				  observing and recording emotional stability of patients; assisting in bathing
				  patients and helping into and out of bed; observing patients for reaction to drugs;
				  administering specified medication; infusing I.V. fluids; answering of patients'
				  call signals; and keeping patients' rooms (personal effects) in order.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.76 - Burn Care Unit (BCU/ICU)

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Function:
1. Burn Care units provide care to severely burned
				  patients that are of a more intensive nature than the usual acute nursing care
				  provided in medical surgical units. Burn units are staffed with specially trained
				  nursing personnel and contain specialized support equipment for burn patients who
				  require intensified, comprehensive observation and care. Burn Care Units should
				  include only the costs and revenues associated with services to burn patients in a
				  unit solely designated for this purpose. Burn patients not in a unit solely
				  designated for this purpose, should be reported in Intensive Care.
2. Functions include serving and feeding of
				  patients; collecting of sputum, urine and feces samples; monitoring of vital life
				  signs; operating of specialized equipment related to this function; preparing of
				  equipment and assisting of physicians during patient examination and treatment;
				  changing of dressings and cleansing of wounds and incisions; observing and recording
				  emotional stability of patients; assisting in bathing patients and helping into and
				  out of beds; observing patients for reaction to drugs; administering specified
				  medication; infusing I.V. fluids; answering of patients' call signal; and keeping
				  patients' rooms (personal effects) in order.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.77 - Intensive Care Units (ICU/BCU)

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Function:
1. Intensive Care Units provide nursing care to
				  patients who, because of surgery, shock, trauma, serious injury or life threatening
				  conditions, require intensified comprehensive observation and care. These units are
				  staffed with specially trained nursing personnel and contain specialized equipment
				  for patient monitoring and life support systems. Intensive Care Units include Stroke
				  Care, Pediatric, Intensive Care, Burn Care Unit (BCU), Medical and Surgical
				  Intensive Care and mixed Intensive Care-Coronary Care Units, but exclude units
				  solely designated 25 Coronary Care Units or Neo-Natal Intensive Care Units. Medical
				  and Surgical Supplies should be reported in accordance with
				  8:31B-4.55.
2. Functions include monitoring patients'
				  progress; operating specialized equipment; assisting physicians during examinations
				  and treatments; dispensing prescribed medication, including I.V. solutions,
				  cleansing and dressing incisions and wounds; maintaining patients' charts; and
				  requisitioning and storing medical supplies and drugs kept in these units.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.78 - Coronary Care Units (CCU)

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Function:
1. Coronary Care Units provide the delivery of
				  care of a more specialized nature than that provided to the usual Medical, Surgical,
				  and Pediatric patient. The unit contains monitoring and specialized support or
				  treatment equipment for patients who, because of heart seizure, open heart surgery
				  or life threatening conditions, require intensified, comprehensive observation and
				  care and is staffed with specially trained nursing personnel. Coronary patients
				  treated in mixed Intensive/Coronary Care Units should be included in the Intensive
				  Care Units (ICU) center. Medical and Surgical Supplies should be reported in
				  accordance with 8:31B-4.55.
2. Functions include serving and feeding of
				  patients; collecting of sputum, urine and feces samples; monitoring of vital life
				  signs; operating of specialized equipment related to this function; preparing of
				  equipment and assisting of physicians during patient examination and treatment;
				  changing of dressings and cleansing of wounds and incisions; observing and recording
				  emotional stability of patients; assisting in bathing patients and helping into and
				  out of beds; observing patients for reaction to drugs; administering specified
				  medication; infusing I.V. fluids; answering of patients' call signal; and keeping
				  patients' rooms (personal effects) in order.
New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.79 - Neo-Natal Intensive Care Unit (NNI)

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Function:
1. A Neo-Natal Intensive Care Unit provides care
				  to newborn infants that is of a more intensive nature than care provided in
				  Pediatric Acute or Newborn Nursing units. Care is provided on the basis of
				  physicians' orders and approved nursing care plans. The units are staffed with
				  specially trained nursing personnel and contain specialized support equipment for
				  treatment of those newborn infants who require intensified, comprehensive
				  observation and care. Neo-Natal Intensive Care Units are designated perinatal
				  centers by the Department. Medical and Surgical Supplies should be reported in
				  accordance with N.J.A. C. 8:31B-4.55.
2.
				  Functions include feeding infants; collecting sputum, urine and feces samples;
				  monitoring of vital life signs; operating specialized equipment needed for this
				  function; preparing equipment and assisting physicians during infant examination and
				  treatment; changing dressings and cleansing wounds and incisions; bathing infants;
				  observing patients for reactions to drugs and administering specified medication;
				  and infusing I.V. fluids.