New York Codes, Rules and Regulations › Title 14 - DEPARTMENT OF MENTAL HYGIENE › Chapter XIV - Office for People With Developmental Disabilities › Part 679 - Clinic Treatment Facilities › Section 679.6 - Financial reporting

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
Cost report.
Each agency that operates a clinic treatment facility
				  certified by OPWDD shall, on an annual basis, be required to submit a cost
				  report prepared in accordance with Subpart 635-4 of this Title, for each
				  certified site including costs associated with any certified satellite sites,
				  and, as allowed prior to April 1, 2016, costs associated with service delivery
				  off-site.
(b) Each agency
				that operates a clinic treatment facility shall provide OPWDD information it
				requests, including but not limited to the following: services provided by
				CPT/HCPCS and/or CDT codes, where such services were delivered, including the
				location of both the provider and the individual when services are delivered
				via telehealth, (i.e., on-site or at a certified satellite site, or, prior to
				April 1, 2016, of f-site) and revenues by funding source or payee. These data
				shall correspond to the identical time period of the cost report.
(c) Each clinic treatment facility shall
				maintain financial records in accordance with the requirements of section
				635-4.5 
				of this Title.
(d) The
				agency/facility shall complete an annual audit of its financial circumstances
				and condition, certified by a certified or licensed public accountant. Said
				audit report shall be completed and submitted in a manner and on a schedule
				acceptable to the commissioner.
(e)
Allowable costs.
General conditions.
(1) To be considered allowable, costs must be
				properly chargeable to necessary care rendered in accordance with the
				requirements of this Part and any applicable codes, rules, regulations and
				laws.
(2) Except where specific
				rules concerning allowability of costs are stated herein, the
Medicare
				Provider Reimbursement Manual,
commonly referred to as HIM-15, shall
				be used to determine the allowability of costs. Said guidelines are published
				by the U.S. Department of Health and Human Services' Health Care Financing
				Administration (HCFA). The HIM-15 document is available from:
(i) Health Care Financing Administration
Division of Communication Services
Production and Distribution Branch
Room 577, East High Rise Building
6325 Security Boulevard
Baltimore, MD
				  21207......................................................................
(ii) It may also be reviewed in
				person during regular business hours at the:
(a) NYS Department of State, 99 Washington
				Avenue, Albany, NY 12231; or by appointment at the:
(b) NYS Office for People with Developmental
				Disabilities, Counsel's Office, 44 Holland Avenue, Albany, NY 12229.
(3) Costs incurred as a
				result of requests for criminal history record checks under section 16.33  of the Mental Hygiene Law and
				section 845-b  of the Executive Law shall be
				allowable costs and shall be considered part of the fee.
(4) Where specific rules stated herein or
				HIM-15 are silent concerning the allowability of costs, the commissioner shall
				determine allowability of costs based on reasonableness and relationship to the
				provision of care and generally accepted accounting principles.
(5) As determined by the commissioner,
				expenses or portions of expenses reported by an individual clinic treatment
				facility that are not reasonably related to the efficient and economical
				provision of care in accordance with any applicable certification standards,
				because of either the nature or amount of the item, shall not be
				allowed.