Sorry, you need to enable JavaScript to visit this website.

Title: Section 86-2.3 - Uniform system of accounting and reporting

Effective Date

02/25/1993

86-2.3 Uniform system of accounting and reporting.

(a) Residential health care facilities shall maintain their records in accordance with:

(1) section 414.13 of Article 3 of Subchapter A of Chapter V of this Title; and

(2) for the 1980 calendar year in substantial compliance, and thereafter in full compliance, with Article 9 of Subchapter A of Chapter V of this Title. Substantial compliance shall be defined as the result that would be expected from a good-faith effort taken by an informed, responsible person.

(b) For purposes of rate setting, the report required for the fiscal year beginning on or after January 1, 1980 by residential health care facilities shall be made in accordance with the policies and instructions as set forth in Article 9 of Subchapter A of Chapter V of this Title for financial presentation purposes.

(c) Failure of residential health care facility to file the reports required in accordance with this section will subject the residential health care facility to a rate reduction as set forth in the provisions of section 86-2.2(c) of this Subpart. However, there may be instances where a facility is not in compliance with Article 9 of Subchapter A of Chapter V of this Title, resulting in reports which are inaccurate, incomplete or incorrect, and the area of noncompliance cannot, for the reporting period, be corrected. In such instances a rate reduction shall begin on the first day of the calendar month following the original due date of the required report and continue until the last day of the calendar month in which the required reports are filed.
 

Volume

VOLUME A-2 (Title 10)

up