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-4.55 - Medical and Surgical Supplies

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Medical and Surgical
				  Supplies are medically necessary supplies, appliances, and minor moveable equipment
				  (as defined in 8:31B-4.20 ) furnished by and used at a
				  hospital for the care and treatment of a patient during a patient's episode of
				  hospital care, and reported per
				  8:31B-4.131. Medically necessary
				  supplies exclude all supplies furnished by a hospital but used by a patient after
				  his episode of care except those items where it would be medically unreasonable to
				  limit the patient's use of the item to his episode of hospital care. (See
				  8:31B-4.20 for the reporting of minor
				  moveable equipment.) Take home supplies for rental Dialysis and Home Health Care
				  should be included to the extent set forth in Medicare Provider Reimbursement
				  Manual, Publication 15, Part I, Chapter 27, ESRD Services and Supplies, incorporated
				  herein by reference and available at
www.CMS.hhs.gov/manuals/cmsindex.asp
.
				  The fair market value of donated Medical and Surgical Supplies is assigned to this
				  classification if the commodity would otherwise be purchased by the
				  hospital.
(b) Medical and Surgical
				  Supplies include prosthetic devices, surgical supplies, anesthetic materials, oxygen
				  and other medical gases, intravenous solutions, drugs including medically prescribed
				  food supplements, biologicals, admission kits furnished by the hospital to
				  inpatients not possessing such materials, and other medical care materials. The
				  purchase cost of blood and blood components is excluded.
(c) The invoice/inventory cost and related revenue
				  of all Medical and Surgical Supplies for which a separate charge is made to a
				  patient for the use or consumption of the supply must be reported in the Medical and
				  Surgical Supplies or Drugs Sold to Patients cost and revenue centers.
(d) Medical and Surgical Supplies issued by
				  Central Supply services or Pharmacy for which a separate charge is not made to a
				  patient must be accounted for as an interdepartmental transfer at invoice/inventory
				  cost to the cost center using the supplies and materials. The costs of reuseable
				  patient non-charged items used by more than one functional center must remain in or
				  be transferred to the Central Supply Services cost center. (See Part V.) The costs
				  of reuseable patient non-charged items used by one functional center should be
				  reported in that center. The cost of other Medical and Surgical Supplies not
				  requisitioned from Central Supply Services and for which a separate charge is not
				  made to a patient must be reported in the functional cost center in which the
				  supplies and/or materials are consumed.
(e) The overhead associated with the issuing of
				  Medical and Surgical Supplies are to be reported in the Central Supply Services or
				  Pharmacy cost centers. Except for reusable supplies (in (d) above) and differences
				  between beginning and end of year inventories, no Medical and Surgical Supplies are
				  to be reported in the Central Supply Services or Pharmacy cost centers.