Part 445 - Account Distribution Index

Effective Date: 
Tuesday, December 23, 1980
Doc Status: 
Complete
Statutory Authority: 
Public Health Law, Section 2803-b

Section 445.1 - Introduction

445.1 Introduction. (4000) (a) The account distribution index serves as a reference for proper classification of supplies and services expenses.

(b) (4001) The account distribution index is divided into two sections. Section 445.2 of this Part, "Job Titles by Natural Classification Index", lists various job titles and the natural classification of salaries and wages to which they must be charged as expenses. For example, the job title "accountant" requires that the salaries of an accountant must be charged to the natural classification .02 (Technician and Specialist).

(c) Section 445.3 of this Part, "Supplies and Services by Natural Expense Classification Index", lists various types of supplies and services and the cost center and natural classification to which they must be charged as expenses. In many cases, the cost center which originally receives the supply items is not the cost center to which the supply expense must be charged. For instance, although nonchargeable sutures may be received in the Central Service and Supply cost center and charged to inventory, upon requisition they are sent to an Operating Room cost center and their cost must be transferred interdepartmentally to that using cost center. It is this using cost center which is indicated in the Supplies and Services by Natural Expense Classification Index. All medical and surgical supplies and equipment expense related to patient chargeable items is to be charged to the Medical Supplies Sold cost center (account 7110), regardless of the cost center which actually issues the supplies. In order to have a matching of revenue and expense, the revenue related to the patient-chargeable supplies is to be credited to the Medical Supplies Sold revenue center (account 4110). All drug expense related to patient-chargeable pharmacy items is to be charged to the Drugs Sold cost center (account 7150) regardless of the cost center which actually issues the item. The revenue related to the patient-chargeable item is to be credited to the Drugs Sold revenue center (account 4150).

(d) Many of the items listed are not referenced to a single cost center, but to the "using" or "appropriate" cost center. These are items commonly used in more than one cost center, whose cost must be recorded directly or by interdepartmental transfer to the using cost center.
 

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Section 445.2 - Job titles by natural classification index

445.2 Job Titles by Natural Classification Index. (4200)

Job title Natural account number

Accountant .02

Accounting Clerk .12

Accounts Receivable Clerk .12

Addressing Machine Operator .12

Administrative Assistant .01

Administrative Secretary .12

Administrator .01

Admitting Officer .01

Ambulance Attendant .19

Ambulance Driver .19

Anesthesiologist .06

Animal Caretaker .19

Artist .02

Assistant Director .01

Associate Administrator .01

Audiologist .02

Audiometrist .02

Baker .11

Biochemist .02

Biochemistry Technologist .02

Biomedical Technician .02

Blood Bank Technologist .02

Boiler Repairman .11

Bookkeeper .12

Business Office Manager .01

Cardio-Pulmonary Technician .02

Carpenter .11

Cashier .12

Catheterisation Technician .02

Chaplain .19

Chef .11

Clerk, General .12

Clerk-Typist .12

Clinical Instructor .02

Clinical Coordinator .01

Coding Clerk .12

Collection Clerk .12

Communcations Coordinator .01

Computer Operator .02

Controller .01

Cook .11

Coordinator, Physical Medicine .01

Corrective Therapist .02

Correspondence Clerk .12

Counselor, School of Nursing .19

Cytotechnologist .02

Dark Room Attendant .19

Dental Assistant .02

Dental Hygienist .02

Dental Lab Technician .02

Dentist .07

Dialysis Technician .02

Diener (Morgue Attendant) .02

Dietetic Clerk .12

Dietician .02

Director .01

Dispatcher .12

Dispensary Clerk .12

Duplicating Machine Operator .12

Educational Therapist .02

EEG Technician .02

EKG Technician .02

Electrical Repairman .11

Electro-Medical Repairman .11

Elevator Operator .11

Employment Manager .01

Extern .19

Extractor Man .11

Fellow .08

File Clerk .12

Fireman, Boiler .11

Flatwork Finisher .11

Foreman .01

Grounds Keeper .11

Guard .11

Health Physicist .02

Heart-Lung Machine Operator .02

Hematologist .02

Hematology Technologist .02

Histologic Technician .02

Histopathologist .01

Hospital Admitting Clerk .12

Hospital Guide .19

Housekeeping Aide .11

Housekeeping Attendant .11

Housekeeping Crew Leader .01

Illustrator .02

Incinerator Man .11

Industrial Engineer .02

Inhalation Therapist .02

Inhalation Therapy Technician .02

Intern, Medical .07

Instructor .02

Insurance Clerk .12

Interviewer .12

Invoice Control Clerk .12 Job Analyst .02

Keypunch Operator .12

Laboratory Aide .19

Library Assistant .12

Licensed Practical Nurse .04

Mail Clerk .12

Maintenance Man Helper .11

Maintenance Mechanic .11

Manager .01

Manual-Arts Therapist .02

Market-Sorter .11

Medic .09

Medical Illustrator .02

Medical Laboratory Assistant .19

Medical Librarian .02

Medical Photographer .02

Medical Record Clerk .12

Medical Record Librarian .01

Medical Record Technician .02

Medical Secretary .12

Medical Stenographer .12

Medical Technologist .02

Medical Transcriptionist .02

Messenger .12

Microbiologist .02

Microbiology Technologist .02

Morgue Attendant .02

Music Therapist .08

Nuclear Medical Technologist .02

Nurse Anesthetist .02

Nurse, Head .01

Nurse, Practitioner .09

Nurse, Staff (RN) .03

Nursing Aide .05

Occupational Therapist .02

Occupational Therapy Aide .05

Optometrist .02

Orderly .05

Orthopedic-Appliance and Limb Technician .02

Orthopedic-Cast Specialist .02

Orthoptist .02

Painter, Maintenance .11

Paramedic .09

Parking Lot Attendant .11

Patient Food Service Worker .11

Patient Representative .12

Payroll Clerk .12

Personnel Assistant .12

Pharmacist .02

Pharmacy Helper .12

Physical Therapist .02

Physical Therapy Assistant .02

Physician .06

Physician's Assistant .09

Plasterer, Maintenance .11

Plumber, Maintenance .11

Podiatrist .19

Porter .11

Presser, Hand .11

Press Operator .11

Printer .02

Programmer .02

Prosthetist-Orthotist .02

Psychologist .19

Public Information Specialist .02

Pulmonary Function Technician .02

Purchasing Agent .01

Radiation Monitor .02

Radiologic Technician .02

Receptionist .12

Recreational Therapist .02

Recreation Director .02

Refrigeration Mechanic .19

Residence Director .19

Resident, Medical .07

Respiratory Therapist .02

Salad and Dessert Preparer .11

Seamstress .11

Secretary .12

Serologist .02

Shaker .11

Social Work Assistant-Case Aide .19

Social Worker .02

Speech and Hearing Therapist .02

Speech Clinician .02

Speech Pathologist .02

Stationary Engineer .11

Statistical Clerk .12

Stenographer .12

Stock Clerk .12

Supervisor .01

Surgical Technician .02

Systems Analyst, Data Processing.02

Tab Operator .02

Telephone Operator .12

Therapy Technician .02

Thermographic Technician .02

Training Officer .01

Transcribing Machine Operator .12 Truck Driver .11

Tumbler Operator .11

Typist .12

Veterinarian .19

Wall Washer .11

Ward Clerk .12

Washman .11

Window Washer .11
 

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Section 445.3 - Supplies and services by natural expense classification index

445.3 Supplies and Services by Natural Expense Classification Index. (4300)

CHART - (refer to pages 4876.278 H 12-31-80 through 4876.313 H 12-31-80)
 

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