Section 453.1 - General

Section 453.1 General. (a) The listing of mandatory reporting levels that follows is a system of aggregating accounting information for the purposes of uniform reporting mandated in this Article. Definitions for the mandatory reporting levels are contained within the listing for all items other than the functional reporting centers which are specifically addressed in Part 455 of this Article. The names of all such functional reporting centers are included in the listing and are designated with an asterisk(*).

(b) The listing of mandatory reporting levels is not required to be formally adopted as a residential health care facility's chart of accounts. However, such levels are mandated nonetheless, and the crosswalk between a facility's chart of accounts and the mandated levels must be considered a permanent part of the facility's records and must contain sufficient audit trails to demonstrate the reliability of the information.
 

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