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Title: Section 458.3 - Other than salaries and wages

458.3 Other than salaries and wages. (a) Employee benefits. The costs of employee benefits are charged directly to the appropriate functional reporting center. If such benefits are charged initially to an employee benefits account, they must be assigned to appropriate functional reporting centers at year-end prior to cost finding. Reference: section 452.4(a)(1)(ii). Specific classifications for employee benefits follow:

(1) Employee Uniform Allowance;

(2) FICA;

(3) State Unemployment and Federal Unemployment Insurance;

(4) Group Health Insurance;

(5) Pension and Retirement--Union;

(6) Workers' Compensation Insurance;

(7) Pension and Retirement--Nonunion;

(8) Disability;

(9) Other Employee Benefits;

(10) Union Health and Welfare; and

(11) Employee Meal Allowance.

(b) Fees. The fees and other amounts paid for professional services of people who are not on the facility's payroll are included in the following classifications:

(1) Administrative Fees--Long-Term Debt;

(2) Physicians' Fees. Included in this classification are all fees paid to nonsalaried physicians for patient care and supervisory activities, and other professional fees for service;

(3) Therapists and Other (Nonphysicians) ;

(4) Consulting and Management Services;

(5) Legal Services;

(6) Auditing Services;

(7) Registered Nurses;

(8) Licensed Practical Nurses;

(9) Private Duty Nurses' Fees; and

(10) Other Fees.

(c) Supplies and materials. The following classifications are used to report the costs of the various supplies used by a residential health care facility. The fair market value of donated supplies is included in these classifications if the commodity would otherwise be purchased by the facility. An offsetting amount would be included in the reporting level Other Operating Revenue, Donated Commodities, section 453.3(i)(2)(xxi) of this Article.

(1) Disposable Linen;

(2) Prescription Drugs. Include in this classification the cost of all drugs for which a prescription would be required if purchased at an outside pharmacy;

(3) Medicine Cabinet Drugs. Include in this classification the cost of all drugs that could be purchased without a prescription;

(4) Other Medical Care Materials and Supplies. Include in this classification the cost of all medical materials and supplies used in direct patient care;

(5) Dietary--Food. Include in this classification all food purchased by the facility;

(6) Dietary--Other. Include in this classification all dietary supplies other than food;

(7) Linen and Bedding;

(8) Cleaning Supplies;

(9) Office and Administrative Supplies;

(10) Employee Wearing Apparel;

(11) Instruments and Minor Medical Equipment;

(12) Minor Nonmedical Equipment; and

(13) Other Supplies and Materials. Include in this classification the cost of nonmedical supplies not included elsewhere. Include the cost of miscellaneous supplies used for the personal care of patients.

(d) Purchased and contracted services. These classifications are provided to report the costs of purchased or contracted services. For instance, if the laboratory function is contracted outside the residential health care facility, the expense would be classified Contracted Services, in the laboratory functional reporting center. If, however, a minor service such as exterior painting were purchased outside the residential health care facility, the expense would be classified Repairs and Maintenance--Purchased Services-Nonassignable. The difference between the purchased and contracted classification lies in the magnitude of the service provided by outsiders. Note that because the service rendered (exterior painting) benefited the entire facility and, therefore, is not directly assignable to a specific functional reporting center (other than the Plant Operation and Maintenance functional reporting center), the cost of the service is classified Repairs and Maintenance--Purchased Services--Nonassignable. In those instances where outside repairs and maintenance can be directly assigned to a specific functional reporting center, e.g., the repair of a piece of laundry equipment, the cost must be classified Repairs and Maintenance--Purchased Services--Directly Assignable.

(1) Repairs and Maintenance--Purchased Services--Nonassignable. Include in this classification purchased repair and maintenance services not directly assignable to a specific functional reporting center other than the Plant Operation and Maintenance functional reporting center;

(2) Repairs and Maintenance--Purchased Services--Directly Assignable. Include in this classification purchased repair and maintenance services that are directly assignable to a functional reporting center other than the Plant Operation and Maintenance functional reporting center;

(3) Medical--Purchased Services;

(4) Management Services; (5) Collection Services;

(6) Other Purchased Services; and

(7) Contracted Services.

(e) Depreciation, leases and rentals.

(1) Depreciation and Amortization;

(2) Rental or Lease--Land;

(3) Rental or Lease--Buildings;

(4) Rental or Lease--Fixed equipment; and

(5) Rental or Lease--Movable equipment.

(f) Other direct expenses.

(1) Electricity;

(2) Gas;

(3) Water and Sewer;

(4) Fuel Oil #2;

(5) Fuel Oil #4;

(6) Fuel Oil #6;

(7) Other Utilities. Include in this classification steam, coal and all other utilities;

(8) Insurance;

(9) Interest. Include in this classification all interest expense of the facility;

(10) Licenses and Taxes (other than Income Taxes);

(11) Telephone and Telegraph;

(12) Dues to Nursing Home Associations;

(13) Printing, Duplicating, Microfilming;

(14) Travel, Conferences, Workshops;

(15) Books, Periodicals, Etc.; and

(16) Other Direct Expenses.

(g) Assessments from municipalities, religious or educational foundations, or other associations. These accounts are used to report costs assessed by parent/subsidiary organizations, such as municipalities, religious or educational organizations.
 

Volume

VOLUME D (Title 10)

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