Title: Section 446.7 - Description of other New York State supplemental data

446.7 Description of other New York State supplemental data. (a) Because of the data needs of the Office of Health Systems Management and other third-party payors, certain additional data must be reported for use in the health planning process, the rate appeal process, the trend factor determination process, the case mix analysis, the hospital grouping process, and/or to maintain comparability and continuity of data during the transition to functional reporting.

(b) Balance sheet reporting. (1) Please refer to section 446.8 of this Part, Balance Sheet Reporting, for a complete listing of all balance sheet items that must be reported. In each instance where additional reporting is required, it is shown as a further breakout from an existing mandatory zero-level account.

(2) Appropriate changes in the Statement of Changes in Fund Balance (for voluntary facilities), Reconciliation of Capital and Surplus (for proprietary facilities), and the Statement of Changes in Financial Position, will be made to reflect the reporting requirements.

(c) Other operating revenue reporting. (1) Additional breakouts in certain mandatory zero-level accounts will be required as follows:

(2) Account Description

(i) 5020 Transfers from Restricted Funds for Research Expenses Amounts transferred to cover overhead expenses must be reported separately from amounts transferred to cover direct expenses.

(ii) 5320 Cafeteria Sales. Employee Pay Cafeteria and Guest and Special Nurse's Meals must be reported separately.

(iii) 5870 Other Operating Revenue. Provision under this classification must be made for Supplies Sold to Patients, Nurse's Registry Fees, and Air Conditioning Rentals, as applicable.

(iv) 5880 Transfers from Restricted Funds for Other Operating Expenses. Provision must be made to report appropriations from special fund offset against expenses, not offset against expenses, and governmental grants. A detailed supporting document will also be required to indicate the sources of these funds.

(d) Deductions from revenue. (1) An additional breakout will be required in the following area:

(2) Account Description

5970 Administrative, Courtesy, and Policy Discounts and Adjustments. Employee discounts and adjustments must be reported separately from the remainder of this account.

(e) Nonoperating revenue and expense. (1) An additional breakout will be required in the following area:

(2) Account Description

9130 Retail Operations Revenue. Provision under this classification must be made for revenue from Public Restaurants, Gift Shops, and any other non-patient-related retail operation conducted by the hospital.

(f) Further breakdown of certain expenses. Certain expenses must be reported in more detail than provided for under functional reporting. Please refer to section 446.9 of this Part, Expense Detail Reporting, for a complete listing of all additional reporting of expenses. This reporting will be by Natural Classification of Expenses.

(g) Service contracts. If applicable, the provider must report the cost of services which are provided under contract by an outside organization, as opposed to being provided by salaried hospital staff. Each functional cost center affected must report its costs by Natural Classification.

(h) Imputed salaries. For nonpaid employees, the provider must report each employee's name, position, the functional cost center affected, the applicable subclassification of the Natural Classification .00 through .19 (Salaries), and the amount paid to that employee.

(i) Recoveries of expense. In accordance with current practice and Medicare/Medicaid regulations, recoveries necessary will be applied, either pre-stepdown or post-stepdown (as appropriate), to the applicable functional cost centers.

(j) Hospital personnel. The average number of full-time equivalent employees (calculated as defined in the Manual) and the standard number of hours in the working week (defined as the number of hours an employee works during the week, not necessarily the number of hours paid, (i.e., provider pays for 40 hours, employee works 37-1/2 hours with 1/2 hour paid lunch per day, report 37-1/2) must be reported by functional cost center. Reporting by salary subclassification (i.e., RN, Aides, Physicians, Clerical, etc.) is also required.

(k) Statistical/program supplemental data. In an effort to eliminate duplicative reporting requirements and to maintain all necessary data reported historically, an analysis of all previous sections of this Manual and the current reporting requirements was made. Please refer to sections 446.10 through 446.44 of this Part for a detailed outline of this supplemental data.

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VOLUME C (Title 10)

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