Cal. Code Regs. Tit. 22, § 97040 - Required Annual Reports
(a) The
licensee of each health facility shall submit the following reports, except as
provided in Section
97044, to the Office within four
months after the end of each reporting period:
(1) A balance sheet for the unrestricted
(general) funds.
(2) A balance
sheet for the restricted funds.
(3)
A statement of changes in equity (fund balances) for both unrestricted and
restricted funds.
(4) A statement
of income and expense.
(5) A
statement of cash flows for the unrestricted funds.
(6) A cost finding report.
(7) A detailed statistical report.
(8) That data required for Medi-Cal cost
reimbursement pursuant to Section
14170
of the Welfare and Institutions Code (skilled nursing, intermediate care and
congregate living health facilities only).
(9) A statement detailing patient revenue by
payor and revenue center.
(10) And
such other reports and worksheets as the Office enacts through the regulation
process to constitute accurate and sufficiently detailed statistical reports
and to enable proper completion of the above reports as set forth in the
Office's "Accounting and Reporting Manual for California Hospitals," as
specified in Section
97018, and the Office's
"Accounting and Reporting Manual for California Long-Term Care Facilities," as
specified in Section
97019.
(b) A reporting period, which may be less
than one year, ends:
(1) at the close of the
health facility's annual accounting period (fiscal year),
(2) on the last day of patient care when the
health facility no longer accepts patients,
(3) on the last day of patient care at the
old facility when the health facility closes to relocate to a new
facility,
(4) on the last day of
licensure of the entity relinquishing the license when there is a change in
licensee, or
(5) on the last day of
patient care when the license is placed in suspense.
(c) Health facilities that want to submit
reports for periods exceeding 12 months must request a modification in
accordance with Section
97050.
(d) The licensee is responsible for reporting
for the entire period of licensure, even if there is an agreement between the
parties on a change in licensee for the new licensee to operate the facility
prior to the new license being effective. However, a reporting modification
would be considered if a new licensee wants to report for a period which begins
prior to the effective date of the license and for the reporting period of the
entity relinquishing the license to end prior to the last day of its
licensure.
(e) Pursuant to
paragraph (2) of subdivision (e) of Health and Safety Code Section
128735,
a health facility that receives a preponderance of its revenue from associated
comprehensive group practice prepayment health care service plans and that is
operated as a unit of a coordinated group of health facilities under common
management may submit the reports specified in subdivisions (1), (2), (3), and
(5) of subdivision (a) of this section for the group and not for each
separately licensed health facility.
Notes
2. Amendment filed 3-25-91; operative 4-24-91 (Register 91, No. 16).
3. Editorial correction of printing error in subsections (a), (b)(3) and (4) (Register 91, No. 32).
4. Amendment of subsections (a)(1), (a)(3) and (a)(10) filed 4-16-92; operative 5-18-92 (Register 92, No. 18).
5. Amendment of section and NOTE filed 9-7-93; operative 10-6-93 (Register 93, No. 37).
6. Editorial correction of printing errors in subsections (a), (a)(8) and (a)(10) (Register 93, No. 51).
7. Change without regulatory effect amending subsection (a)(9) and NOTE filed 10-31-2000 pursuant to section 100, title 1, California Code of Regulations (Register 2000, No. 44).
8. Amendment of subsection (b) and new subsections (c)-(d) filed 8-27-2019; operative 10-1-2019 (Register 2019, No. 35).
9. Change without regulatory effect amending subsection (a)(9) and adding subsection (e) filed 8-16-2021 pursuant to section 100, title 1, California Code of Regulations (Register 2021, No. 34). Filing deadline specified in Government Code section 11349.3(a) extended 60 calendar days pursuant to Executive Order N-40-20.
Note: Authority cited: Section 128810, Health and Safety Code. Reference: Sections 128735 and 128740, Health and Safety Code.
2. Amendment filed 3-25-91; operative 4-24-91 (Register 91, No. 16).
3. Editorial correction of printing error in subsections (a), (b)(3) and (4) (Register 91, No. 32).
4. Amendment of subsections (a)(1), (a)(3) and (a)(10) filed 4-16-92; operative 5-18-92 (Register 92, No. 18).
5. Amendment of section and Note filed 9-7-93; operative 10-6-93 (Register 93, No. 37).
6. Editorial correction of printing errors in subsections (a), (a)(8) and (a)(10) (Register 93, No. 51).
7. Change without regulatory effect amending subsection (a)(9) and Note filed 10-31-2000 pursuant to section 100, title 1, California Code of Regulations (Register 2000, No. 44).
8. Amendment of subsection (b) and new subsections (c)-(d) filed 8-27-2019; operative
9. Change without regulatory effect amending subsection (a)(9) and adding subsection (e) filed 8-16-2021 pursuant to section 100, title 1, California Code of Regulations (Register 2021, No. 34). Filing deadline specified in Government Code section 11349.3(a) extended 60 calendar days pursuant to Executive Order N-40-20.
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