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 97017 - Special Accounting Requirements and Account Codes

Universal Citation: 22 CA Code of Regs 97017

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

(a) Health facilities shall segregate accounts between unrestricted funds and restricted funds. Within the restricted fund classification shall be such funds as specific purpose funds, endowment funds, plant replacement and expansion funds, and other special purpose funds.

(b) All hospitals shall use in their books and records the account coding structure specified in the "Accounting and Reporting Manual for California Hospitals" as specified by Section 97018.

(c) All long-term care facilities shall use in their books and records the account coding structure specified in the "Accounting and Reporting Manual for California Long-term Care Facilities," as specified by Section 97019.

1. Amendment of subsection (c) filed 4-16-92; operative 5-18-92 (Register 92, No. 18).
2. Amendment of subsection (b) filed 9-7-93; operative 10-6-93 (Register 93, No. 37).
3. 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.

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