California Code of Regulations
Title 22 - Social Security
Division 7 - Health Planning and Facility Construction
Chapter 10 - Health Facility Data
Article 2 - Accounting System Requirements
Section 97015 - Chart of Accounts
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) All hospitals shall use in their books of account the Chart of Accounts set forth in the "Accounting and Reporting Manual for California Hospitals," as specified by section 97018, except as provided herein. If individual requirements for information make further breakdown of an account necessary, hospitals may use subaccounts provided they can be combined into the prescribed account framework for reporting purposes.
(b) All long-term care facilities shall use in their books of account the Chart of Accounts set forth in the "Accounting and Reporting Manual for California Long-term Care Facilities" as specified by Section 97019, except as provided herein. If individual requirements for information make further breakdown of an account necessary, long-term care facilities may use subaccounts provided they can be combined into the prescribed account framework for reporting purposes.
1. Renumbering and amendment of former title 4, chapter 10 (sections 7015-7019) to title 22, division 7 (sections 97015-97019) filed 11-5-85; designated effective 1-1-86 (Register 85, No. 45). For prior history, see Register 83, No. 16.
2. Amendment filed 3-25-91; operative 4-24-91 (Register 91, No. 16).
3. Amendment of subsection (b) filed 9-7-93; operative 10-6-93 (Register 93, No. 37).
4. Change without regulatory effect amending NOTE filed 10-31-2000 pursuant to section 100, title 1, California Code of Regulations (Register 2000, No. 44).
Note: Authority cited: Section 128810, Health and Safety Code. Reference: Section 128760, Health and Safety Code.
