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Title: Section 454.1 - Introduction and concepts

Section 454.1 Introduction and concepts. (a) This Part discusses the overall concepts, principles, and other factors involved in the preparation and submission of financial and statistical information for the uniform financial reporting program for residential health care facilities in New York State. Uniform reporting is defined as the identification and reporting of all financial and related statistical data in a uniform manner consistent with the definitions set forth in this Article. All residential health care facilities in New York State will be required to adopt the policies, methodologies and practices presented in this section in preparing and submitting their uniform reports to the State.

(b) The revenue and expense portion of uniform reporting includes:

(1) alignment and classification of revenue and expense on a functional (activity) basis, rather than by organizational unit;

(2) application of a uniform standard unit of measure to the functional reporting center for an expression of revenue or expense per unit of activity; and

(3) cost finding, involving the systematic allocation of expenses on a statistical basis between centers which serve or are directly related to the activity performed in another center.

(c) This Part presents overall concepts, definitions of the functional revenue and expense reporting centers and standard units of measurement for the identified centers.

(d) The cost-finding methods, including segregation of costs and statistical bases for allocation, are discussed in Part 456 of this Article.


VOLUME D (Title 10)