456.2 Statistics and sampling. (a) A standard statistical allocation has been set forth for each functional reporting center. This prescribed minimum statistic must be reported based on residential health care facility records for functional reporting centers which have their own direct costs as well as centers which may receive only indirect costs as a result of cost finding.

(b) Alternative statistics may be developed and utilized for cost allocation of a functional center if such alternative basis had been used in the past and approved through audit by the third-party reimbursement agency auditor.

(c) However, a residential health care facility utilizing an alternative statistical basis must also report the minimal acceptable statistics set forth in this Part. A residential health care facility wishing to change its statistical allocation basis at any time in the future must collect the data and submit same to the New York State Department of Health, or other body if established, for approval as an exception to the approved cost allocation basis before it can be used. See procedure for same in Part 457 of this Article. Once an alternative statistic is used, it must remain in use until approval is given to alter the approved statistical basis.

(d) It is understood that in some instances a residential health care facility may not be able to accumulate the statistics for a full year. Under these circumstances, the residential health care facility may use a sample for accumulation of the data. A discussion of the sampling technique is presented in section 456.4 of this Part. The minimum mandated statistical basis for cost allocation is presented in section 456.3. A more precise definition for the compilation of the data is provided in section 456.5.

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