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 456 - Cost-finding Practices And Procedures › Section 456.3 - Mandated statistical bases for cost allocation

Current through Register Vol. 46, No. 28, July 10, 2024
The following represent the minimum mandated statistical
						bases for cost allocation.
(a)
					 Nonrevenue support services. 
        Functional reporting                   Allocation basis                
              center                                                           
 (1)  Depreciation, Leases     Depreciation by building, by department         
        and Rentals                                                            
 (2)  Depreciation on Major    For assets acquired prior to 1/1/78,            
        Movable Equipment        depreciation may be allocated to departments  
                                 based on square feet, net.                    
                               For major movable equipment acquisitions        
                                 subsequent to 1/1/78, depreciation on such    
                                 assets must be assigned based on the physical 
                                 location of the equipment.                    
 (3)  Interest on Capital      Square feet of building for which debt incurred 
        Debt                     and actual depreciation of major movable      
                                 equipment                                     
 (4)  Fiscal Services          Accumulated costs                               
 (5)  Administrative Services  Accumulated costs                               
 (6)  Plant Operation and      Square feet, net                                
        Maintenance                                                            
 (7)  Grounds                  Square feet, net                                
 (8)  Security                 Square feet, net                                
 (9)  Laundry and Linen        Dry and clean pounds distributed, includes the  
                                 equivalent weight of disposable linens        
                                 distributed                                   
(10)  Housekeeping             Assigned time                                   
(11)  Patient Food Service     Dietary meals served                            
(12)  Cafeteria                Average number of employees                     
(13)  Nursing Administration   Total hours of direct nursing service           
(14)  Activities Program       Number of participants, by program              
(15)  Non-Physician Education  Assigned time of students                       
(16)  Medical Education        Assigned time--interns and residents            
(17)  Medical Director's       Time spent                                      
        Office*                                                                
(18)  Housing                  Number of rooms occupied by department assigned 
(19)  Medical Records*         Hours of service                                
(20)  Utilization Review       Number of cases reviewed, by program area       
(21)  Social Services*         Hours of service                                
(22)  Transportation*          Number of users, by program
(b) Ancillary
					 service revenue centers. 
       Functional reporting center         Allocation basis       
 (1)  Laboratory Services           CAP workload measurement units
 (2)  Electrocardiology             CAP workload measurement units
 (3)  Electroencephalogy            CAP workload measurement units
 (4)  Radiology                     Relative value units          
 (5)  Inhalation Therapy            Number of treatments          
 (6)  Podiatry                      Number of visits              
 (7)  Dental                        Number of visits              
 (8)  Psychiatric                   Number of visits              
 (9)  Physical Therapy              Number of treatments          
(10)  Occupational Therapy          Number of treatments          
(11)  Speech and Hearing Therapy    Number of treatments          
(12)  Medical Staff Services*       Hours of service by physician 
(13)  Pharmacy**                    Costed requisitions           
(14)  Central Service Supply**      Costed requisitions
(c) Exceptions.
* (1) For facilities with a single program
					 service classification the cost allocation bases indicated in subdivisions (a)
					 and (b) of this section by an asterisk (*) are waived.
**
					 (2) In Pharmacy and Central Services Supply cost
					 centers, indicated by (**) in subdivision (b) of this section, for facilities
					 with a single program service classification the cost allocation bases are
					 waived. However, requisitions for these cost centers for the sample periods
					 must be retained as an audit trail showing that such supplies were not utilized
					 in areas other than the program area. Also, for Pharmacy costs in multicare
					 facilities, see section
					 456.5(p) of this
					 Part for alternate pricing out of requisitions allowable.