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 456.5 - Compilation of statistical data

Current through Register Vol. 46, No. 28, July 10, 2024
The cost allocation process utilizes statistics in
						distributing costs among the various residential health care facilities
						services. In order to facilitate the development of appropriate statistical
						data, set forth below is a definition and source of the required statistic for
						each nonrevenue-producing department. The statistical bases for cost allocation
						for ancillary services are the same as the standard units of measure except
						that such statistics must be segregated by program level of patients
						served.
Statistic
Definition or method of
									 computation
Source
(a) Square feet, net
The number of net square feet in each
									 department 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. Hallways,
									 waiting rooms, storage areas, etc., serving only one department should be
									 included in that department. 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. Where the same area serves more than one function, this area must be
									 apportioned between functions. Where costs applicable to a particular building
									 are identifiable, e.g., depreciation, the costs should be distributed by the
									 square feet in that building alone, and to the corresponding
									 department.
Blueprints of the residential health care
									 facility or actual measurement if blueprints are not available.
(b) Square feet, gross
The number of gross square feet in each
									 department should be determined by a physical measurement of the residential
									 health care facility or by a measurement from blueprints. Measurement should be
									 taken from the exterior wall or railing to the center of adjoining interior
									 corridors if a hallway services more than one department. Exclude stairwells,
									 elevators and other shafts. General and unused areas are also to be excluded.
									 Hallways, waiting rooms, storage areas, etc., serving only one department
									 should be included in that department. 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. Where the same area serves more than one function, this area must be
									 apportioned between or among the appropriate functions. Where costs applicable
									 to a particular building are identifiable, e.g., depreciation, the costs should
									 be distributed by the square feet of that building alone, and to the
									 corresponding department.
Blueprints of the residential health care
									 facility or actual measurement if blueprints are not available.
(c) Major movable equipment depreciation, by
									 department
Depreciation on major movable equipment
									 allocated to departments, based on the department where the equipment is
									 physically located and utilized. For acquisitions prior to 1/1/78, allocation
									 may be based on square feet, net.
General accounting records and blueprints of
									 the residential health care facility or actual measurement.
(d) Square feet of building for which debt
									 incurred and actual depreciation of major movable equipment
The interest expense related to the building
									 and fixed equipment must be allocated to departments in the building based upon
									 gross square feet. The interest expense related to the major movable equipment
									 will be allocated based upon actual department depreciation of major movable
									 equipment.
General accounting records and blueprints of
									 the residential health care facility or actual measurement.
(e) Depreciation by building, by
									 department
The depreciation expense for each building
									 distributed through gross square feet to departments in that
									 building.
General accounting records and blueprints of
									 the residential health care facility or actual measurement.
(f) Accumulated costs
The direct costs of each reporting center and
									 indirect costs previously allocated. inversion process.)
Stepdown report. (For) other than the
									 matrix
(g) Hours of service
Accumulated hours of service to departments or
									 by program.
Departmental records.
(h) Dietary meals served
Number of meals served shall include only
									 regularly scheduled meals and exclude snacks and fruit juices served between
									 regularly scheduled meals. Also includes tube feeding at the rate of three
									 meals for each day so fed.
Actual count maintained by dietary
									 department.
(i) Average number of employees
The average number of employees in each
									 department. This average should be computed by using at least one pay period
									 per quarter.
Payroll records.
(j) Total hours of direct nursing
									 service
Hours of nurses providing direct patient care
									 for which administration is provided.
Payroll records.
(k) Assigned time of students
Hours of students enrolled in programs by
									 assigned department.
Education records.
(l) Assigned time-interns and
									 residents
Number of full-time equivalent interns and
									 residents in approved teaching programs, by assigned departments.
Education records.
(m) Time spent
Number of minutes/hours utilized by a
									 department.
Departmental log.
(n) Dry and clean pounds
									 distributed
Statistic shall include the weight of linen
									 distributed for the residential health care facility's use (including linen of
									 personnel quarters and employee housing). Also shall include equivalent weight
									 of disposable linens distributed.
Actual count maintained in the laundry and
									 linen department.
(o) Number of rooms occupied by department
									 assigned
Where housing is provided, a count of the
									 number of rooms occupied by physicians and employees, totaled by the
									 departments they are assigned to, regardless of whether or not the facility
									 receives income.
Personnel records and general accounting
									 records.
(p) Costed requisitions
The aggregate cost of goods supplied to
									 departments. For the Pharmacy cost center, the prices shown in the Red Book or
									 Blue Book reference manuals may be utilized rather than actual invoice. price.
									 Such reference manuals are published annually (the Red Book one half of the
									 year; the Blue Book the other half).
General accounting records.
(q) Number of cases reviewed, by program
									 area
Number of patient cases reviewed by Utilization
									 Review personnel, by program area.
Department records.
(r) Number of users, by program
									 area
Number of patients using transportation, by
									 program area.
Department log.
(s) Assigned time
The hours (or other unit of time) assigned to
									 service each department. Exclude common or unused areas. Time assigned to
									 shared areas is to be allocated to the reporting centers sharing those areas on
									 an equitable basis.
Department log.