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Title: Section 453.2 - Mandatory sublevels

Effective Date


453.2 Mandatory sublevels. In addition to the basic listing, the following additional sublevels of detail are mandated in certain areas. The circumstances under which such additional sublevels are required are outlined in subdivision (f) of this section.

(a) Financial Classification.

(1) Self-Pay.

(2) Medicare Part A.

(3) Medicare Part B.

(4) Medicaid.

(5) Other.

(b) Patient Service Category.

(1) Residential Health Care Facility.

(2) Domiciliary Care Facility.

(3) Adult Day Health Care.

(4) Outpatient Clinic.

(5) Home Health Services.

(6) Homemaker.

(7) Meals on Wheels.

(8) Intermediate Care Facility--Mental Retardation.

(9) Independent Living.

(10) Specialty Pediatric.

(11) Head Injury.

(12) Acquired Immune Deficiency Syndrome.

(13) Respite Care.

(14) Long Term Ventilator Dependent.

(c) Natural Classification of Expenses.

(1) Salaries and Wages.

(i) Management and Supervision.

(ii) Technicians, Specialists, and Non-Physician Medical Practitioners.

(iii) Registered Nurses.

(iv) Licensed Practical Nurses.

(v) Aides, Orderlies and Assistants.

(vi) Clerical and Other Administrative Employees.

(vii) Environment, Hotel and Food Service Employees.

(viii) Physicians.

(ix) Interns, Residents and Fellows.

(2) Employee Benefits.

(i) Employee Uniform Allowance.

(ii) FICA.

(iii) State Unemployment and Federal Unemployment Insurance.

(iv) Group Health Insurance.

(v) Pension and Retirement--Union.

(vi) Workers' Compensation Insurance.

(vii) Pension and Retirement--Nonunion.

(viii) Disability.

(ix) Other Employee Benefits.

(x) Union Health and Welfare.

(xi) Employee Meal Allowance.

(3) Fees.

(i) Administrative Fees--Long-Term Debt.

(ii) Physicians Fees.

(iii) Therapists and Other (Non-Physicians).

(iv) Consulting and Management Services.

(v) Legal Services.

(vi) Auditing Services.

(vii) Registered Nurses.

(viii) Licensed Practical Nurses.

(ix) Private Duty Nurses Fees.

(x) Other Fees.

(4) Supplies and Materials.

(i) Disposable Linen.

(ii) Prescription Drugs.

(iii) Medicine Cabinet Drugs.

(iv) Other Medical Care Materials and Supplies.

(v) Dietary--Food.

(vi) Dietary--Other.

(vii) Linen and Bedding.

(viii) Cleaning Supplies.

(ix) Office and Administrative Supplies.

(x) Employee Wearing Apparel.

(xi) Instruments and Minor Medical Equipment.

(xii) Minor Nonmedical Equipment.

(xiii) Other Supplies and Materials.

(5) Purchased and Contracted Services.

(i) Repairs and Maintenance--Purchased Services--Nonassignable.

(ii) Medical--Purchased Services.

(iii) Repairs & Maintenance--Purchased Services--Directly Assignable.

(iv) Management Services.

(v) Collection Services.

(vi) Other Purchased Services.

(vii) Contracted Services.

(6) Depreciation, Rentals and Leases.

(i) Depreciation and Amortization.

(ii) Rental or Lease--Land.

(iii) Rental or Lease--Buildings.

(iv) Rental or Lease--Fixed Equipment.

(v) Rental or Lease--Movable Equipment.

(7) Other Direct Expenses.

(i) Electricity.

(ii) Gas.

(iii) Water and Sewer.

(iv) Fuel Oil #2.

(v) Fuel Oil #4.

(vi) Fuel Oil #6.

(vii) Other Utilities.

(viii) Insurance.

(ix) Interest.

(x) Licenses and Taxes (Other than Income Taxes).

(xi) Telephone and Telegraph.

(xii) Dues to Nursing Home Association.

(xiii) Printing, Duplicating, Microfilming.

(xiv) Travel, Conferences, Workshops.

(xv) Books, Periodicals, etc.

(xvi) Other Direct Expenses.

(8) Assessments.

(i) Assessments from Municipalities or Religious, Educational, Foundations or Other Associations.

(d) Charges by type.

(1) Routine, representing room and board charges.

(2) Ancillary, by type.

(i) Laboratory.

(ii) Electrocardiology.

(iii) Electroencephalogy.

(iv) Radiology.

(v) Inhalation Therapy.

(vi) Podiatry.

(vii) Dental.

(viii) Psychiatric.

(ix) Physical Therapy.

(x) Occupational Therapy.

(xi) Speech and Hearing Therapy.

(xii) Pharmacy.

(xiii) Central Service Supply.

(xiv) Medical Staff Services.

(xv) Other.

(e) Fund Classification.

(1) Unrestricted Operating Fund.

(2) Unrestricted Board-Designated Fund.

(3) Plant Replacement and Expansion Fund.

(4) Specific Purpose Fund.

(5) Endowment Fund.

(6) Other.

(f) Application of preceding sublevels of detail.

(1) For Patient Service Revenues, the following sublevels are mandated:

(i) Where a facility records patient charges on a fee-for-service basis, such charges must be reported by type (subdivision (d) of this section) in accordance with the functional reporting center descriptions in Part 455 of this Article. (ii) Where a facility records patient charges on an all-inclusive or flat-rate basis, such charges would all be reported as Routine Patient Service Revenue.

(iii) Regardless of a facility's charge structure, charges must also be reported by Patient Service Category, subdivision (b) of this section.

(2) For Deductions From Revenue, the following sublevels are mandated:

(i) Financial Classification, subdivision (a) of this section.

(ii) Patient Service Category, subdivision (b) of this section.

(3) For Expenses, the sublevel of natural classification of expense, subdivision (c) of this section, is mandated. Such Natural Classification of Expenses is described in detail in Part 458 of this Article.

(4) For Assets, Liability and Fund Balances/Equity Accounts, the sublevel of Fund Classification, subdivision (e) of this section, is mandated.


VOLUME D (Title 10)