N.Y. Comp. Codes R. & Regs. Tit. 10 § 443.6 - Small hospital reduced reporting requirements
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(a)
Small hospital is
defined as a hospital or hospital -health service complex that has had, for the
three accounting periods preceding the reporting period, average annual
hospital admissions of less than 4,000.
(b) Such hospitals, at their option, may
report less detail than that required for hospitals with average annual
admissions of 4,000 or more. The reporting forms are the same for both small
and large hospitals. However, small hospitals would group cost ceners as
specified below:
(1) Report as Plant Operation
and Maintenance (account 8410) the combination of the following cost centers:
(i) Plant Maintenance (account
8400);
(ii) Plant Operation
(account 8410);
(iii) Security
(account 8430);
(iv) Parking
(account 8440).
(2)
Report as Patient Accounts (account 8520) the combination of the following cost
centers:
(i) Patient Accounts (account
8520);
(ii) Admitting (account
8530);
(iii) Registration (account
8540).
(3) In place of
the combination referred to in paragraph (2) of this subdivision, Hospital
Administration (account 8610) may be reported by the combination of the
following cost centers:
(i) General
Accounting (account 8510):
(ii)
Patient Accounts (account 8520);
(iii) Admitting (account 8530);
(iv) Registration (account 8540);
(v) Hospital Administration (account
8610);
(vi) Purchasing and Stores
(account 8690);
(vii) Medical Staff
Administration (account 8720).
(c) Paragraph (b)(1) of this section and
either paragraph (b)(2) or (b)(3) must be utilized if this "small hospital"
option is utilized.
Notes
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