reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.248 - Specific purpose funds

Current through Register Vol. 46, No. 28, July 10, 2024
Funds restricted for a specific purpose or project.
						Board-designated funds do not constitute specific purpose
						funds.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.249 - Stepdown method

Current through Register Vol. 46, No. 28, July 10, 2024
The allocation of the accumulated costs of the
						nonrevenue-producing centers to those other nonrevenue-producing centers which
						utilize their services, as well as to the revenue-producing centers to which
						they render service. Once the costs of a nonrevenue-producing center have been
						allocated, that center is considered closed.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.250 - Straight-line method

Current through Register Vol. 46, No. 28, July 10, 2024
The assignment of equal segments of the service cost of
						any item to the benefits to be yielded by the item; a procedure followed in
						depreciation computations and in the spread of prepaid expenses and bond
						discount. In practice, a period charge for depreciation is usually substituted
						for a more exact measurement of benefits yielded because of:
(a) its relative simplicity;
(b) the presence of only minor differences
					 between the two methods;
(c) the
					 impossibility of estimating with any degree of realism the total prospective
					 output of services, as in the case of many types of machinery; or
(d) the absence of any readily determinable
					 unit of service, as in the case of buildings. See amortization; apportionment;
					 deferred charge.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.251 - Tangible assets

Current through Register Vol. 46, No. 28, July 10, 2024
Physical assets (e.g., building, equipment
						inventory).
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.252 - Temporary funds

Current through Register Vol. 46, No. 28, July 10, 2024
See specific purpose funds.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.253 - Term endowment funds

Current through Register Vol. 46, No. 28, July 10, 2024
Donated funds which, by the terms of the agreement,
						become available either for any legitimate purpose designated by the board or
						for a specific purpose designated by the donor upon the happening of an event
						or upon the passage of a stated period of time.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.254 - Trial balance

Current through Register Vol. 46, No. 28, July 10, 2024
A list or abstract of the balances or of total debits and
						total credits of the accounts in a ledger, the purpose being to determine the
						quality of posted debits and credits and to establish a basic summary for
						financial statements. The term is also applied to a list of account balances
						(and their total) abstracted from a customer's ledger or other subsidiary
						ledger for the purpose of testing their totals with the related control
						account.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.255 - Trade discount

Current through Register Vol. 46, No. 28, July 10, 2024
The discount allowed to a class of customers on a list
						price before consideration of credit terms; as a rule, invoice prices are
						recorded in the books of account net after deduction of trade and quantity
						discounts.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.256 - Total inpatient service days

Current through Register Vol. 46, No. 28, July 10, 2024
The sum of all inpatient service days for each of the
						days in the period under consideration.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.257 - Total length of stay (for all inpatients)

Current through Register Vol. 46, No. 28, July 10, 2024
The sum-of-the-days' stay of any group of inpatients
						discharged during a specified period of time.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.258 - Unit of service

Current through Register Vol. 46, No. 28, July 10, 2024
A unit of measure, often commonly accepted, for
						determining average cost, time or efficiency, thus making possible:
(a) comparisons of one operation with
					 another, or with the same operation in a preceding period; and
(b) estimates of future operations.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.259 - Unrestricted funds

Current through Register Vol. 46, No. 28, July 10, 2024
Funds which bear no external restrictions as to use or
						purpose, i.e., funds which can be used for any legitimate purpose designated by
						the governing board as distinguished from funds restricted externally for
						specific operating purposes, for plant replacement and expansion, and for
						endowment.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.260 - Useful life

Current through Register Vol. 46, No. 28, July 10, 2024
Normal operating life in terms of utility to the owner:
						said of a fixed asset or a fixed-asset group; the period may be more or less
						than physical life or any commonly recognized economic life; service
						life.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.261 - Valuation account (or reserve)

Current through Register Vol. 46, No. 28, July 10, 2024
An account which relates to and partly or wholly offsets
						one or more other accounts; as, accumulated depreciation or allowance for bad
						debts; unamortized debt discount.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.262 - Weighted average

Current through Register Vol. 46, No. 28, July 10, 2024
A simple average of items reduced to a common basis. For
						example, purchases of certain raw material are made during a given month as
						follows:
Units
Price each
Total cost
150
$1.50
$225.00
175
1.40
245.00
50
1.32
66.00
65
1.30
84.50
440
$5.52
$620.50
The simple average of prices paid is $5.52 / 4, or $1.38;
						but the weighted average would be the total cost divided by the number of units
						purchased: $620.50 / 440, or $1.41.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 452 - Basic Concepts, Reporting Principles And Specialized Reporting Areas › Section 452.1 - Ppurpose

Current through Register Vol. 46, No. 28, July 10, 2024
The purpose of this Article is to establish a foundation
						for uniform reporting by residential health care facilities. In making their
						reports, such facilities will be bound by the basic principles and concepts set
						forth in this Article. Any reporting principles not specifically discussed
						herein should be reported according to generally accepted accounting principles
						as interpreted in the opinions of the American Institute of Certified Public
						Accountants (AICPA) and in the statements by the Financial Accounting Standards
						Board.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 452 - Basic Concepts, Reporting Principles And Specialized Reporting Areas › Section 452.3 - Reporting principles

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Accrual
					 reporting. In order to provide complete, accurate and uniform financial data,
					 all residential health care facilities, including governmental institutions,
					 must report such data on the accural basis. If differences between the results
					 of accruing an item and reporting that item on a cash basis are immaterial,
					 accural reporting of that item would be waived. Within these guidelines,
					 therefore, employee vacation, sick time, holidays and personal time must be
					 accrued when there is reasonable assurance that a liability does exist and will
					 be liquidated.
(b) Matching of
					 revenue and expenses.
(1) Subject to the
					 limitations of subdivision (a) of this section, revenue must be reported in the
					 period earned, i.e., when the services are rendered and a legal claim arises
					 for the services. Deductions from revenue, including contractual adjustments,
					 are to be given accounting recognition in the same period that the related
					 revenues were recorded.
(2) Revenue
					 derived from services must be matched with the cost of providing those
					 services.
(3) Revenue and expenses
					 should be matched for each cost center within the residential health care
					 facility. Therefore, the cost of functions and activities within each cost
					 center are to be included in accounts designated for that cost center. Revenue
					 relative to such functions and activities must be included in the matching
					 revenue accounts.
(4) For those
					 institutions that record charges on an all-inclusive rate basis (a flat charge
					 regardless of services performed), a center-by-center matching of cost and
					 revenue at the cost center level would be impossible. Therefore, for these
					 institutions, the matching of cost and revenue should be accomplished at the
					 program level. This, however, does not preclude such institutions from
					 recording their costs in the proper cost center. In addition, revenue from
					 patients should be reported at gross (the full established rate charged to a
					 private patient) with a contractual allowance to reflect the difference between
					 the full rate and the amount received from third-party payors. If the
					 institution is on an all-inclusive rate basis (a flat charge for all services),
					 then the gross rate would be the all-inclusive flat charge. If, however, the
					 institution utilized a fee-for-service basis (a separate charge for each
					 service provided), the gross charge for each service and patient must be
					 reflected.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 452 - Basic Concepts, Reporting Principles And Specialized Reporting Areas › Section 452.4 - Specialized reporting areas

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 Interdepartmental services. The following represent areas for which costs must
					 be directly assigned to the functional reporting center operating such costs.
					 The term interdepartmental services, for the purposes of this Article, is
					 defined as the direct cost of utility provided by one residential health care
					 facility department to another. The objective of accounting for
					 interdepartmental services is to establish a proper distribution of direct
					 costs prior to any cost allocation process.
(1) For the purposes of this Article, the
					 following are costs which should be so treated:
(i) Plant maintenance.
(a) All direct costs incurred in the routine
					 maintenance, repair and service of buildings and equipment are included in the
					 Plant Operation and Maintenance reporting center.
(b) However, the cost of noncapitalizable
					 nonroutine maintenance and repairs directly assignable to a single reporting
					 center (such as a major repair of an X-ray machine) must be transferred to the
					 reporting center receiving the service. These costs include all direct expenses
					 incurred by the Plant Operation and Maintenance cost center in performing such
					 services.
(c) When such nonroutine
					 maintenance and repairs are performed by nonfacility personnel, the cost
					 related to these purchased services must be either transferred from Plant
					 Operation and Maintenance or charged directly to the reporting center receiving
					 the service. In the event that such costs are charged directly to the recipient
					 reporting center, such costs must be segregated under the new natural
					 classification provided, i.e., Repairs and Maintenance--Purchased Services
					 Directly Assignable.
(d) It is
					 recommended that identification of direct costs be accomplished by developing a
					 work order system. Written work orders identifying the requesting reporting
					 center should be prepared upon receipt of the request for services. Upon
					 completion of the service, the direct cost of labor and materials would be
					 entered on the work order. Completed work orders should be sent to general
					 accounting on a regular basis so that interdepartmental costs can be
					 recorded.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 453 - Mandatory Reporting Levels › Section 453.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The listing of
					 mandatory reporting levels that follows is a system of aggregating accounting
					 information for the purposes of uniform reporting mandated in this Article.
					 Definitions for the mandatory reporting levels are contained within the listing
					 for all items other than the functional reporting centers which are
					 specifically addressed in Part 455 of this Article. The names of all such
					 functional reporting centers are included in the listing and are designated
					 with an asterisk (*).
(b) The
					 listing of mandatory reporting levels is not required to be formally adopted as
					 a residential health care facility's chart of accounts. However, such levels
					 are mandated nonetheless, and the crosswalk between a facility's chart of
					 accounts and the mandated levels must be considered a permanent part of the
					 facility's records and must contain sufficient audit trails to demonstrate the
					 reliability of the information.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 453 - Mandatory Reporting Levels › Section 453.2 - Mandatory sublevels

Current through Register Vol. 46, No. 28, July 10, 2024
In addition to the basic listing, the following
						additional sublevels of detail are mandated in certain areas. The circumstances
						under which such additional sublevels are required are outlined in subdivision
						(f) of this section.
(a) Financial
					 Classification.
(1) Self-Pay.
(2) Medicare Part A.
(3) Medicare Part B.
(4) Medicaid.
(5) Other.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 454 - Functional Reporting › Section 454.1 - Introduction and concepts

Current through Register Vol. 46, No. 28, July 10, 2024
(a) This
					 Part discusses the overall concepts, principles, and other factors involved in
					 the preparation and submission of financial and statistical information for the
					 uniform financial reporting program for residential health care facilities in
					 New York State. Uniform reporting is defined as the identification and
					 reporting of all financial and related statistical data in a uniform manner
					 consistent with the definitions set forth in this Article. All residential
					 health care facilities in New York State will be required to adopt the
					 policies, methodologies and practices presented in this section in preparing
					 and submitting their uniform reports to the State.
(b) The revenue and expense portion of
					 uniform reporting includes:
(1) alignment and
					 classification of revenue and expense on a functional (activity) basis, rather
					 than by organizational unit;
(2)
					 application of a uniform standard unit of measure to the functional reporting
					 center for an expression of revenue or expense per unit of activity;
					 and
(3) cost finding, involving the
					 systematic allocation of expenses on a statistical basis between centers which
					 serve or are directly related to the activity performed in another
					 center.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 454 - Functional Reporting › Section 454.2 - Concepts for functional reporting

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 In order to comply with the reporting requirements of the New York State
					 Department of Health, residental health care facilities must adhere to the
					 following basic concepts.
(1) Residential
					 health care facilities must follow the uniform accounting policies and
					 practices as specified in Part 452 of this Article. Items such as methods of
					 capitalization and depreciation of assets and direct charging of maintenance
					 repairs, and payroll-related benefits to using centers are examples of
					 important policies which must be adhered to for the annual uniform financial
					 report.
(2) The principles and
					 concepts utilized in the preparation of the annual uniform financial report
					 will be based upon a portrayal of the activities on a functional basis
					 regardless of third-party reimbursement practices.
(3) Another concept affecting the preparation
					 of the annual uniform financial report is the requirement that costs will be
					 measured at a level where uniformity can be obtained and a standard statistical
					 measurement applied. For purposes of reporting, it was determined that standard
					 units of measure would not be applied to certain nonrevenue or general support
					 services; however, their total cost would be identifiable. The application of
					 standard units of measure for some support services and ancillary revenue
					 centers and all program centers would occur at the direct cost level. Standard
					 units of measure may also be applied to support services, ancillary revenue and
					 program service centers after cost allocation.
(4) Uniform financial reporting for revenue
					 and expense categories is divided into three categories, as follows:
(i) nonrevenue support services
					 centers--includes those reporting centers which do not normally produce patient
					 service revenue and which tend to support the activities and services provided
					 by the patient care services or special education, research or auxiliary
					 programs. Reporting centers representing functions not necessarily associated
					 with services would also be included in this category, such as insurance,
					 etc;
(ii) ancillary service
					 centers--includes those reporting centers which provide diagnostic and
					 treatment services for inpatient and outpatient care; and
(iii) program and auxiliary service
					 centers--includes those patient care, education, research and auxiliary
					 programs for which the residential health care facility is ultimately organized
					 to provide. All effort within the facility is ultimately related to these final
					 program centers.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 454 - Functional Reporting › Section 454.3 - Standard units of measure

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
					 purpose of the standard unit of measure is to provide a uniform statistic for
					 measuring costs. The unit of measure for revenue-producing centers has been
					 developed to reflect man effort, where possible, and the volume of services
					 rendered to patients.
(b) With
					 regard to the standard unit of measure, the following terms are defined as
					 follows:
(1) A clinic outpatient is one who
					 is admitted to the clinical service of the residential health care facility for
					 diagnosis or treatment on an ambulatory basis in a formally organized unit of a
					 medical specialty or subspecialty clinic or service.
(2) A day-care outpatient is one who is
					 participating in a psychiatric or medical day or night care program and is not
					 included in the daily inpatient census.
(3) A home health outpatient is one who
					 receives medical services at his residence from representatives of an organized
					 home health program of the residential health care facility.
(4) Meals on wheels is a program whereby a
					 patient receives dietary services at his residence from representatives of the
					 residential health care facility.
(5) A homemaker outpatient is one who
					 receives domestic services at his residence from representatives of the
					 residential health care facility. Examples of services are housekeeping,
					 maintenance, laundry, etc.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 455 - Functional Reporting Centers › Section 455.0 - Introduction

Current through Register Vol. 46, No. 28, July 10, 2024
The following sections contain the mandatory reporting
						levels of functional reporting centers, standard units of measure, appropriate
						definitions for each center and the source for collection of
						data.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 455 - Functional Reporting Centers › Section 455.1 - Depreciation, leases and rentals

Current through Register Vol. 46, No. 28, July 10, 2024
This functional reporting center must contain all
						depreciation and amortization expenses on buildings, fixed equipment and
						leasehold improvements recorded at their historical cost. In addition, the
						center must also contain all lease and rented expenses for land, buildings,
						fixed equipment and leasehold improvements.
(a) Standard unit of measure: gross square
					 feet. Gross square feet shall be determined using the outer dimensions of the
					 facility. Measurement should be taken by floor, to account for structural
					 irregularities that may exist on various floors. When changes have been made
					 during the year as a result of new construction or expansion, or curtailment of
					 service, statistical data should be maintained to allow for the development of
					 "weighted" areas for the fractional part of the year.
(b) Data source. Gross square feet shall be
					 determined from the blueprints of the residential health care facility, or
					 actual measurement if blueprints are not available.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 455 - Functional Reporting Centers › Section 455.2 - Depreciation on major movable equipment

Current through Register Vol. 46, No. 28, July 10, 2024
This functional reporting center must contain all
						depreciation on major movable equipment of the residential health care
						facility. Note the special rules shown in section
						452.4(a)(1)(iii)
						of this Article for assignment of major movable depreciation to
						departments.
(a) Standard unit of
					 measure. None.
(b) Data source. Not
					 applicable.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 455 - Functional Reporting Centers › Section 455.3 - Interest on capital debt

Current through Register Vol. 46, No. 28, July 10, 2024
This functional reporting center must contain all
						interest on capital, mortgage rates and other loans for the acquisition of
						equipment.
(a) Standard unit of
					 measure: total operating expenses. The total operating expenses of the
					 facility, less depreciation and lease costs for land, buildings and fixed
					 equipment, and interest on capital debt.
(b) Data source. The costs shall be
					 determined from the general accounting records.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 455 - Functional Reporting Centers › Section 455.4 - Fiscal services

Current through Register Vol. 46, No. 28, July 10, 2024
This functional reporting center must contain all
						expenses related to managing the residential health care facility's fiscal
						affairs, including general ledger accounting, budgeting, accounts payable,
						plant asset records, payroll, inventory accounting and data processing.
						Additional activities include but are not restricted to the following: entering
						abstracted data on insurance forms; accounting for sales to other institutions;
						patient accounting, including the processing of patient charges, preparing
						claims for patient-related billings, receiving and processing payments from or
						on behalf of patients for services rendered, extending credit, collecting
						outstanding accounts, and recording and accounting for patient trust
						funds.
(a) Standard unit of measure:
					 total operating expenses. The total operating expenses of the residential
					 health care facility, less depreciation and lease costs for land, buildings and
					 fixed equipment, and interest on capital debt.
(b) Data source. The costs shall be
					 determined from the general accounting records.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 455 - Functional Reporting Centers › Section 455.5 - Administrative services

Current through Register Vol. 46, No. 28, July 10, 2024
This functional reporting center must contain all the
						expenses associated with the overall management of the facility, including the
						office of the administrative director, management fees, public relations,
						auxiliaries or volunteer groups, messenger services, purchasing, governing
						board, information and paging activities, maintaining all insurance policies
						(except employee benefit insurance), licenses and taxes, and working capital
						interest. Additional activities include but are not limited to the following:
						provision of staff support to the board; charting the flow of patients through
						residential health care facility services; projecting daily census for budgets;
						pickup and delivery of mail within the residential health care facility;
						printing and duplication of forms and reports; operation of the communications
						system within the facility, including the telephone switchboard and related
						telephone services; receipt and processing of requisitions; monitoring
						perpetual supply items; obtaining quotes from selected vendors and monitoring
						receipt of supplies; receiving, storing and delivering materials, equipment and
						supplies to various departments; recruitment, employee selection, salary and
						wage administration; fringe benefit program administration; procurement of
						temporary help; scheduling and recordkeeping relative to employee visits and
						pre-employment and post-illness employee physicals.
(a) Standard unit of measure: total operating
					 expenses. The total operating expenses of the facility less depreciation and
					 lease costs for land, buildings and fixed equipment, and interest on capital
					 debt.
(b) Data source. The costs
					 shall be determined for the general accounting records.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 455 - Functional Reporting Centers › Section 455.6 - Plant operation and maintenance

Current through Register Vol. 46, No. 28, July 10, 2024
This functional reporting center must contain all the
						expenses associated with the maintenance, repair and service of buildings,
						fixed and movable equipment, and operating and utility systems, including minor
						renovation of buildings (including services of the building trades,
						i.e.,carpentry, plumbing, electricity, painting, masonry, plastering and
						mechanical repairs); maintenance and repair of the following systems: domestic
						water supply, sewage treatment facility, domestic hot water storage and
						distribution; bulk oxygen distribution from entry into the buildings;
						biomedical equipment inspection, testing, maintenance and repair; electrical
						distribution; operation and maintenance of the boiler plant to include steam
						distribution piping up to and including PRV stations and the condensate return
						system from the receiving tanks to the boiler plant; emergency power system;
						air conditioning systems to include air handling equipment; incinerators and
						waste removal equipment; elevators and dumbwaiters. This center should include
						all similar services performed under contract. Additional activities include
						but are not limited to the following: technical assistance on equipment
						purchases and installations; coordinating construction; establishing priorities
						for repairs and utility systems and projects; service and maintenance of water
						and sewage treatment facilities; and maintenance of utilities such as heat,
						light, water, air conditioning and air treatment.
(a) Standard unit of measure: net square
					 feet. The number of net square feet shall be determined using the center of the
					 exterior walls of the facility, by floor. Measurement should be taken by floor
					 to account for structural irregularities that may exist on various floors. When
					 changes have been made during the year as a result of new construction,
					 expansion, or curtailment of service, statistical data should be maintained to
					 allow for the development of weighted areas for the fractional part of the
					 year.
(b) Data source. Net square
					 feet shall be determined from the blueprints of the residential health care
					 facility, or actual measurement if blueprints are not available.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 455 - Functional Reporting Centers › Section 455.7 - Grounds

Current through Register Vol. 46, No. 28, July 10, 2024
This functional reporting center must contain all the
						expenses associated with the maintenance of grounds of the facility, including
						landscaped and paved areas, streets on the property, sidewalks, fenced areas
						and fencing, external recreation areas and parking facilities (e.g., lawn care,
						repairs and snow removal).
(a)
					 Standard unit of measure: square feet serviced. Measurement should be of the
					 outer dimensions of the residential health care facility property and should
					 only include grounds which are maintained. Wooded grounds which are not
					 maintained would not be included. When changes occur during the year as a
					 result of purchase, sale or receipt of donated property, data should be
					 maintained to allow for the development of weighted areas for the fractional
					 part of the year.
(b) Data source.
					 Square feet of grounds shall be determined from the deeds held by the
					 residential health care facility or actual measurement. Square feet serviced
					 should then be determined by the grounds department.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 455 - Functional Reporting Centers › Section 455.8 - Security

Current through Register Vol. 46, No. 28, July 10, 2024
This functional reporting center must contain all the
						expenses associated with maintaining the safety and well-being of residential
						health care facility patients, personnel and visitors, and protecting the
						facility by patrolling and guarding designated areas.
(a) Standard unit of measure. None.
(b) Data source. Not applicable.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 455 - Functional Reporting Centers › Section 455.9 - Laundry and linen services

Current through Register Vol. 46, No. 28, July 10, 2024
This functional reporting center must contain all the
						expenses associated with picking up, sorting, issuing, distributing, mending,
						washing, and processing in-service linens, including uniforms and special
						linens. Also included in this reporting center are linen purchases, purchased
						laundry services and the cost of disposable linen.
(a) Standard unit of measure: dry and clean
					 pounds processed. The total weight of linen processed for the residential
					 health care facility's use (including patients' personal linen and linen
					 applicable to employee housing). If the facility is presently weighing soiled
					 linen, a conversion to dry and clean pounds must be made by dividing the soiled
					 weight by 110 percent. If the facility is accumulating pieces of linen as a
					 statistic, a conversion by weight of piece must be made. In those instances
					 where disposable linen substitutes are utilized, an equivalent weight statistic
					 in terms of actual linen must be included.
(b) Data source. The weight should be
					 determined from an actual measurement maintained by the laundry and linen
					 department.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 455 - Functional Reporting Centers › Section 455.10 - Housekeeping service

Current through Register Vol. 46, No. 28, July 10, 2024
This functional reporting center must contain all the
						expenses associated with care and cleaning of the interior physical plant,
						including care of floors (washing, waxing and stripping), walls, ceilings,
						partitions, windows (inside and outside), furniture stripping, disinfecting
						beds, fixtures (excluding equipment), and furnishings, and emptying of room
						trash containers. Routine housekeeping services performed by dietary personnel
						in dietary (kitchen) should be reported in the Patient Food Service functional
						center. This includes the costs of purchasing similar services from outside
						organizations. Additional activities include but are not limited to the
						following: providing pest and rodent control; gathering bacteriological surface
						samplings and carrying out pertinent infection control procedures; providing
						technical assistance in selection of furniture and furnishings; moving and
						relocating furniture; and arranging for refinishing, repairing and upholstering
						or replacement of furniture.
(a)
					 Standard unit of measure: square feet serviced. The number of square feet in
					 the residential health care facility should be determined either by a physical
					 measurement of the facility or by a measurement from blueprints. Floor area
					 measurements should be taken from the center of walls to the center of
					 adjoining corridors if a hallway services more than one department. Exclude
					 stairwells, elevators and other shafts. General and unused areas are also to be
					 excluded. When changes in assigned areas have been made during the year as a
					 result of new construction, departmental relocation, expansion, or curtailment
					 of service, statistical data should be maintained to allow for the development
					 of weighted areas for the fractional part of the year.
(b) Data source. Square feet shall be
					 determined from the blueprints of the residential health care facility, or
					 actual measurement if blueprints are not available. Square feet serviced should
					 then be determined by reference to housekeeping assignments as maintained by
					 the director of housekeeping.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 455 - Functional Reporting Centers › Section 455.11 - Patient food service

Current through Register Vol. 46, No. 28, July 10, 2024
(a) This
					 functional reporting center must contain all the expenses associated with the
					 procurement, storage, processing and delivery of food and nourishments to the
					 floors and dining facilities in compliance with public health regulations and
					 physicians' orders. This would include the material costs relative to tube
					 feeding of a high protein diet. Additional activities include but are not
					 limited to the following: teaching patients and their families about nutrition
					 and modified diet requirements; determining patient food preferences in terms
					 of type of food and method of preparation; preparing selective menus for
					 various specific diet requirements; preparing or recommending a diet manual,
					 approved by the medical staff, for use by physicians and nurses; and delivering
					 and collecting food trays to the floors and dining facilities for meals and
					 nourishments.
(b) Where this center
					 and the Cafeteria functional reporting center share kitchen facilities with
					 corresponding common salaries of cooks, food costs, minor equipment costs,
					 administrative costs, etc., such common costs must be entirely distributed
					 (preferably on a monthly basis) to the Patient Food Service and Cafeteria
					 functional reporting centers, based on the ratio of number of meals served in
					 each area. Note that such distribution must be performed and is not subject to
					 the reclassification criteria detailed in section
					 454.2(b) of this
					 Article. The patient meal count should be made by counting one meal for each
					 tray sent to a patient at mealtime. Nourishments should be excluded. For a meal
					 count, tube feedings will be counted as three meals for each day so fed. An
					 equivalent meal count should be made in the cafeteria by use of the following
					 procedures: count a free meal served as a full meal. A full meal consists of
					 meat, potato, vegetable, salad, beverage and dessert. When there is a selection
					 of entrees, desserts, etc., at different prices, use an average in calculating
					 the selling price of a full meal. An equivalent meal in a pay cafeteria is
					 determined by dividing total sales by the average selling price of a full meal
					 served at noon.
(c) Standard unit
					 of measure: dietary meals served. Number of meals served shall include only
					 regularly scheduled meals and exclude snacks and fruit juices served between
					 regularly scheduled meals. For a meal count, tube feedings will be counted as
					 three meals for each day as fed.
(d) Data source. The number of meals served
					 shall be determined from an actual count maintained by the dietary and nursing
					 departments.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 455 - Functional Reporting Centers › Section 455.12 - Cafeteria

Current through Register Vol. 46, No. 28, July 10, 2024
This functional reporting center must contain all the
						expenses associated with procurement, storage, processing and delivery of food
						and nourishment to personnel and visitors in compliance with public health
						regulations, including vending machine operation. Additional activities include
						but are not limited to the following: preparation of food, food service,
						maintenance of vending machines, and operation of the cafeteria to serve
						employees and visitors. Note that when distributing shared (common) kitchen
						costs between this center and the Patient Food Service functional center, the
						reclassification criteria do not apply. See the special rules which are
						detailed in section
						455.11(b) of this
						Part.
(a) Standard unit of measure:
					 equivalent cafeteria meals served. An equivalent meal count is determined by
					 total cafeteria dollar sales divided by the average sales price of a full meal
					 served at noon. The average sales price of a full meal should include meat,
					 potato, vegetable, salad, beverage and dessert. Count a free meal to an
					 employee (or other nonpatient) as a full meal.
(b) Data source. The average sales price of a
					 full meal shall be determined by an estimate based upon cafeteria prices and
					 appropriately weighted for price changes during the year. Dollar sales in the
					 cafeteria are maintained in general accounting. Free meals are to be determined
					 by an actual count maintained by cafeteria personnel.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 455 - Functional Reporting Centers › Section 455.13 - Nursing administration

Current through Register Vol. 46, No. 28, July 10, 2024
This functional reporting center must contain all the
						expenses associated with the overall administration and supervision of all
						nursing services, including all nursing in-service training, scheduling and
						transferring of nurses between services and units, nursing staff supervision,
						evaluation and discipline. It includes the work of the director, assistants
						and/or associates, secretaries, clerks, and all nursing personnel who are
						responsible for conducting in-service education of nursing personnel, and the
						following specific job titles: RN Supervisor (supervising two or more units
						and/or areas), Health Services Supervisor, Director of Nursing Services, and
						Assistant Director of Nursing Services. Note that nursing in-service education
						is subject to special rules rather than the reclassification criteria (section
						452.4[g]).
						Additional activities include but are not limited to the following:
						recommendation of appointments to the nursing staff; definition and execution
						of the philosophy, objectives, policies and standards for nursing care of
						patients; participation in community education health programs; participation
						in patient care review committees; inspection of patient areas to verify that
						patient needs are met; and coordination of all nursing activities and functions
						with other residential health care facility functions.
(a) Standard unit of measure: average number
					 of nursing department employees. The sum of the average number of nursing
					 service personnel working in the various departments throughout the residential
					 health care facility under the direction of nursing administration.
(b) Data source. The average shall be
					 determined by adding the number of nursing service personnel who worked for at
					 least four pay periods during the year and dividing the total by the number of
					 pay periods used. Payroll records should be used to obtain this
					 information.