Title: Section 456.5 - Compilation of statistical data
456.5 Compilation of statistical data. The cost allocation process utilizes statistics in distributing costs among the various residential health care facilities services. In order to facilitate the development of appropriate statistical data, set forth below is a definition and source of the required statistic for each nonrevenue-producing department. The statistical bases for cost allocation for ancillary services are the same as the standard units of measure except that such statistics must be segregated by program level of patients served.
Statistic Definition or method of computation Source
(a) Square The number of net square feet in each Blueprints of the feet, net department should be determined either residential health by a physical measurement of the facility care facility or or by a measurement from blueprints. actual measurement Floor area measurements should be taken if blueprints are from the center of walls to the center of not available. adjoining corridors if a hallway services more than one department. Exclude stairwells, elevators and other shafts. General and unused areas are also to be excluded. Hallways, waiting rooms, storage areas, etc., serving only one department should be included in that department. When changes in assigned areas have been made during the year as a result of new construction, departmental relocation, expansion or curtailment of service, statistical data should be maintained to allow for the development of weighted areas for the fractional part of the year. Where the same area serves more than one function, this area must be apportioned between functions. Where costs applicable to a particular building are identifiable, e.g., depreciation, the costs should be distributed by the square feet in that building alone, and to the corresponding department.
(b) Square The number of gross square feet in each Blueprints of the feet, gross department should be determined by a residential health physical measurement of the residential care facility or health care facility or by a measurement actual measurement from blueprints. Measurement should be if blueprints are taken from the exterior wall or railing to not available. the center of adjoining interior corridors if a hallway services more than one department. Exclude stairwells, elevators and other shafts. General and unused areas are also to be excluded. Hallways, waiting rooms, storage areas, etc., serving only one department should be included in that department. When changes in assigned areas have been made during the year as a result of new construction, departmental relocation, expansion or curtailment of service, statistical data should be maintained to allow for the development of weighted areas for the fractional part of the year. Where the same area serves more than one function, this area must be apportioned between or among the appropriate functions. Where costs applicable to a particular building are identifiable, e.g., depreciation, the costs should be distributed by the square feet of that building alone, and to the corresponding department.
(c) Major Depreciation on major movable equipment General accounting movable allocated to departments, based on the records and equipment department where the equipment is physically blueprints of the depreciation located and utilized. For acquisitions prior residential health by to 1/1/78, allocation may be based on square care facility or department feet, net. actual measurement.
(d) Square The interest expense related to the building General accounting feet of and fixed equipment must be allocated to records and building for departments in the building based upon gross blueprints of the which debt square feet. The interest expense related to residential health incurred and the major movable equipment will be care facility or actual allocated based upon actual department actual measurement. depreciation depreciation of major movable equipment. of major movable equipment
(e) Depre- The depreciation expense for each building General accounting ciation by distributed through gross square feet to records and building, by departments in that building. blueprints of the department. residential health care facility or actual measurement.
(f) Accumu- The direct costs of each reporting center Stepdown report lated costs and indirect costs previously allocated. (For) other than inversion process. matrix
(g) Hours of Accumulated hours of service to departments Departmental service or by program. records.
(h) Dietary Number of meals served shall include only Actual count meals served regularly scheduled meals and exclude maintained by snacks and fruit juices served between dietary regularly scheduled meals. Also includes department. tube feeding at the rate of three meals for each day so fed.
(i) Average The average number of employees in each Payroll records. number of department. This average should be computed employees computed by using at least one pay period per quarter. (j) Total Hours of nurses providing direct patient Payroll records. hours of care for which administration is provided. direct nursing service
(k) Assigned Hours of students enrolled in programs Education records. time of by assigned department. students
(l) Assigned Number of full-time equivalent interns and Education records. time--interns residents in approved teaching programs, and residents by assigned departments.
(m) Time Number of minutes/hours utilized by a Departmental log. spent department.
(n) Dry and Statistic shall include the weight of linen Actual count clean pounds distributed for the residential health care maintained inthe distributed facility's use (including linen of laundry and linen personnel quarters and employee housing). department. Also shall include equivalent weight of disposable linens distributed.
(o) Number of Where housing is provided, a count of the Personnel records rooms number of rooms occupied by physicians and and general occupied by employees, totaled by the departments they accounting records. department are assigned to, regardless of whether or assigned not the facility receives income.
(p) Costed The aggregate cost of goods supplied to General requisitions departments. For the Pharmacy cost center, accounting the prices shown in the Red Book or Blue records. Book reference manuals may be utilized rather than actual invoice price. Such reference manuals are published annually (the Red Book one half of the year; the Blue Book the other half).
(q) Number Number of patient cases reviewed by Department of cases Utilization Review personnel, by program records. reviewed, by area. program area
(r) Number of Number of patients using transportation, Department log. users, by by program area. program area
(s) Assigned The hours (or other unit of time) assigned Department log. time to service each department. Exclude common or unused areas. Time assigned to shared areas is to be allocated to the reporting centers sharing those areas on an equitable basis.
VOLUME D (Title 10)