New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 446 - Reporting Requirements › Section 446.5 - Recommended cost allocation bases-listing

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Cost allocation utilizes statistics to
					 make the distribution of the costs of nonrevenue producing cost centers to each
					 other and to revenue producing cost centers. The purpose of cost allocation is
					 to determine the total or full costs of operating the revenue producing centers
					 of the hospital.
(b) The
					 recommended statistical bases for cost allocation are listed below for each
					 cost center. It is advisable to develop a written procedure for the collection
					 of these statistical data to meet the reporting requirements. The definitions
					 and sources of the recommended statistics for cost allocations are provided in
					 section 446.6 of this Part. 
        Functional Cost Center           Account        Basis of Allocation    
                                           Number                              
                                                       Medicaid       Medicare 
      (1) DAILY HOSPITAL SERVICES                                              
   (i)                      Acute Care:                                        
                       Medical/Surgical  6010            None          None    
                              Pediatric  6170            None          None    
                            Psychiatric  6210            None          None    
                             Obstetrics  6250            None          None    
                 Definitive Observation  6280            None          None    
                       Other Acute Care  6290            None          None    
  (ii)         Intensive Care Services:                                        
                       Medical/Surgical  6310            None          None    
                               Coronary  6330            None          None    
                              Pediatric  6350            None          None    
                              Neo-Natal  6370            None          None    
                                   Burn  6380            None          None    
                            Psychiatric  6390            None          None    
                 Other Intensive Care I  6410            None          None    
                Other Intensive Care II  6420            None          None    
               Other Intensive Care III  6430            None          None    
 (iii)                Nursery Services:                                        
                        Newborn Nursery  6510            None          None    
                      Premature Nursery  6520            None          None    
  (iv)         Sub-Acute Care Services:                                        
                 Skilled Nursing Care--                                        
            Medicare/Medicaid Certified  6610            None          None    
                     Medicaid Certified  6620            None          None    
             Psychiatric Long-Term Care  6630            None          None    
            Tuberculosis Long-Term Care  6640            None          None    
                    Intermediate Care--                                        
                      Mentally Retarded  6650            None          None    
                                  Other  6660            None          None    
                       Residential Care  6670            None          None    
                   Other Sub-Acute Care  6680            None          None    
          Other Sub-Acute Care Hospital  6680            None          None    
                               Services                                        
                   Other Sub-Acute Care  6690            None          None    
                  Non-Hospital Services                                        
 (2) AMBULATORY SERVICES                                                       
                     Emergency Services  6710            None          None    
                        Clinic Services  6720            None          None    
                 Home Program Dialysis:                                        
                        Equipment--100%  6810            None          None    
                        Equipment-Other  6820            None          None    
                     Ambulatory Surgery  6830            None          None    
                  Psychiatric Day/Night  6840            None          None    
                     Ambulance Services  6850            None          None    
              Other Ambulatory Services  6860            None          None    
                  Free Standing Clinic:                                        
                 Free Standing Clinic I  6870            None          None    
                Free Standing Clinic II  6880            None          None    
               Free Standing Clinic III  6890            None          None    
                  Home Health Services:                                        
                   Skilled Nursing Care  6910            None          None    
                Medical Social Services  6920            None          None    
                      Home Health Aides  6930            None          None    
                      Other Home Health  6990            None          None    
 (3) ANCILLARY SERVICES                                                        
   (i)     Labor and Delivery Services:                                        
                     Labor and Delivery  7010           No. of       Ratio of  
                                                      Procedures      Cost to  
                                                                      Charges  
                                                                      Applied  
                                                                        to     
                                                                      Charges  
                                                                      (RCCAC)  
  (ii)         Surgical Services Group:                                        
                       Surgery Services  7040       No. of Surgery     RCCAC   
                                                       Minutes                 
                      Recovery Services  7060           No. of         RCCAC   
                                                       Recovery                
                                                       Minutes                 
                         Anesthesiology  7080           No. of         RCCAC   
                                                      Anesthesia               
                                                       Minutes                 
 (iii)   Medical Supplies and Equipment                                        
                                 Group:                                        
                  Medical Supplies Sold  7110       Dept. Charges      RCCAC   
            Durable Medical Equipment--                                        
                                   Sold  7130       Dept. Charges      RCCAC   
                          Leased/Rented  7140       Dept. Charges      RCCAC   
  (iv)                      Drugs Sold:                                        
                             Drugs Sold  7150       Dept. Charges      RCCAC   
   (v)       Laboratory Services Group:                                        
                   Laboratory Services:                                        
                      Clinical Services  7210           C.A.P.         RCCAC   
                                                       Workload                
                  Pathological Services  7230           C.A.P.         RCCAC   
                                                       Workload                
         Whole Blood & Packed Red Cells  7250           C.A.P.         RCCAC   
                                                       Workload                
             Blood Storing & Processing  7260           C.A.P.         RCCAC   
                                                       Workload                
  (vi)               Electrocardiology:                                        
                      Electrocardiology  7290           C.A.P.         RCCAC   
                                                       Workload                
 (vii)           Cardiac Catherization:                                        
              Cardiac Catherization Lab  7310       Dept. Charges      RCCAC   
(viii)        Radiology Services Group:                                        
                   Radiology-Diagnostic  7320         California       RCCAC   
                                                        R.V.U.                 
                             CT Scanner  7340           No. of         RCCAC   
                                                      Procedures               
                  Radiology-Therapeutic  7360         California       RCCAC   
                                                        R.V.U.                 
                       Nuclear Medicine  7380         California       RCCAC   
                                                        R.V.U.                 
  (ix)             Respiratory Therapy:                                        
                    Respiratory Therapy  7420       Dept. Charges      RCCAC   
   (x)              Pulmonary Function:                                        
             Pulmonary Function Testing  7440         California       RCCAC   
                                                        R.V.U.                 
  (xi)            Neurology-Diagnostic:                                        
                   Neurology-Diagnostic  7460         California       RCCAC   
                                                        R.V.U.                 
 (xii)          Therapy Services Group:                                        
                       Physical Therapy  7510       Dept. Charges      RCCAC   
                   Occupational Therapy  7530       Dept. Charges      RCCAC   
              Speech/Language Pathology  7550       Dept. Charges      RCCAC   
                   Recreational Therapy  7570       Assigned Time      RCCAC   
                              Audiology  7580       Dept. Charges      ROCAC   
                Other Physical Medicine  7590           No. Of         RCCAC   
                                                      Treatments               
              Psychiatric/Psychological  7670       Dept. Charges      RCCAC   
(xiii)                  Renal Dialysis:                                        
                         Renal Dialysis  7710           No. of         RCCAC   
                                                      Treatments               
 (xiv)     Organ Acquisition and Other:                                        
                     Kidney Acquisition  7730            None          RCCAC   
                  Other Organs Acquired  7750            None          RCCAC   
               Other Ancillary Services  7910          Specify         RCCAC   
      (4) OTHER OPERATING EXPENSES                                             
   (i)               Research Expenses:                                        
                               Research  8010            None          None    
  (ii)              Education Expenses:                                        
                      Nursing Education  8220       Assigned Time    Assigned  
                                                      of Nursing      Time of  
                                                       Students       Nursing  
                                                                     Students  
                  Post Graduate Medical                                        
                 Education Primary Care                                        
                      Teaching Programs                                        
            Approved--Internal Medicine  8240       Assigned Time   To be Dete-
                                                     of Students      rmined   
              Approved--Family Practice  8250       Assigned Time   To be Dete-
                                                     of Students      rmined   
                   Approved--Pediatrics  8260       Assigned Time   To be Dete-
                                                     of Students      rmined   
                  Post Graduate Medical  8270       Assigned Time    Assigned  
               Education Other Approved              of Students      Time of  
                       Teaching Program                              Students  
                  Post Graduate Medical  8280       Assigned Time      None    
                 Education Non-Approved              of Students               
                       Teaching Program                                        
              Other Health Professional  8290       Assigned Time      None    
                              Education              of Students               
 (iii)                General Services:                                        
                       Dietary Services  8310       Patient Meals      Meals   
                                                        Served        Served   
               Non-Patient Food Service  8320          Adjusted       F.T.E.   
                                                        F.T.E.       Employees 
                                                      Employees                
                      Laundry and Linen  8330           Pounds       Pounds of 
                                                     Distributed      Laundry  
                   Social Work Services  8350         Time Spent       Daily   
                                                                     Hospital  
                                                                     and Ambu- 
                                                                      latory   
                                                                     Services  
                                                                       Gross   
                                                                      Patient  
                                                                      Revenue  
                                Housing  8360       Rooms Occupied    Number   
                                                          by          Housed   
                                                      Department               
                   Plant Operations and  8410         Net Square    Square Feet
                            Maintenance                  Feet                  
                      Plant Maintenance  8400         Net Square    Square Feet
                                                         Feet                  
                                                      Maintained               
                        Plant Operation  8410         Net Square    Square Feet
                                                         Feet                  
                               Security  8430         Net Square    Square Feet
                                                         Feet                  
                                Parking  8440         Net Square    Square Feet
                                                         Feet                  
                           Housekeeping  8450       Assigned Time    Hours of  
                                                                      Service  
          Central Services and Supplies  8460          Central        Central  
                                                       Services      Services  
                                                        Costed       Costed R- 
                                                     Requisitions    equisiti- 
                                                     and Cost of      ons and  
                                                        Sales         Cost of  
                                                                       Sales   
                               Pharmacy  8470          Pharmacy      Pharmacy  
                                                        Costed       Costed R- 
                                                     Requisitions    equisiti- 
                                                     and Cost of      ons and  
                                                        Sales         Cost of  
                                                                       Sales   
  (iv)                 Fiscal Services:                                        
                     General Accounting  8510        Accumulated    Direct Cost
                                                         Cost                  
            Patient Accounts, Admitting  8520        Accumulated       Gross   
                       and Registration                  Cost         Patient  
                                                                      Charges  
                              Admitting  8530        Accumulated    To be Dete-
                                                         Cost         rmined   
                           Registration  8540        Accumulated    To be Dete-
                                                         Cost         rmined   
   (v)         Administrative Services:                                        
                Hospital Administration  8610        Accumulated    Direct Cost
                                                         Cost                  
                  Purchasing and Stores  8690       Direct Cost of  Direct Cost
                                                       Supplies         of     
                                                       Expensed      Supplies  
                                                                     Expensed  
                        Medical Records  8710          Hours of        Gross   
                                                       Service        Patient  
                                                                      Charges  
           Medical Staff Administration  8720         Percent of    Direct Cost
                                                        Effort                 
                 Medical Staff Services  8730        Professional      None    
                                                     Component by              
                                                     Cost Center               
                    Medical Care Review  8740         Number of        None    
                                                      Inpatient                
                                                      Discharges               
                                                       (exclude                
                                                       Newborn)                
                 Nursing Administration  8750       Hours of Total   Assigned  
                                                        Direct         Time    
                                                       Nursing                 
                                                       Service                 
                Medical Photography and  8760         Time Spent    Direct Cost
                           Illustration                                        
                           Fund Raising  8780            None          None    
  (vi)             Unassigned Expenses:                                        
                       Depreciation and  8810         Dollars of    Square Feet
             Amortization--Fixed Assets              Depreciation              
                   Leases and Rentals--  8815         Dollars of    Square Feet
                                                      Lease/Rent               
                           Fixed Assets                                        
                       Depreciation and  8820         Dollars of    Square Feet
                  Amortization--Movable              Depreciation    or Dollar 
                              Equipment                                Value   
           Leases and Rentals-- Movable  8823         Dollars of    Square Feet
                              Equipment               Lease/Rent     or Dollar 
                                                                       Value   
                               Employee  8830           F.T.E.        F.T.E.   
          Benefits--Non-Payroll-Related               Employees      Employees 
                Insurance--Hospital and                                        
                           Professional                                        
                            Malpractice  8840        Accumulated       None    
                                                         Cost                  
                       Insurance--Other  8850        Accumulated       None    
                                                         Cost                  
         Licenses and Taxes (Other than  8860        Accumulated       None    
                          Income Taxes)                  Cost                  
                   Interest--Short-Term  8870        Accumulated       None    
                                                         Cost                  
                    Interest--Long-Term  8880         Dollars of       None    
                                                       Interest