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 97018 - Accounting and Reporting Manual for California Hospitals

(a) To assure uniformity of accounting and reporting procedures among California hospitals, the Office shall publish an "Accounting and Reporting Manual for California Hospitals," which shall be supplemental to the system adopted by this Chapter. The "Accounting and Reporting Manual for California Hospitals," Second Edition as amended June 28, 2021, and as further amended December 27, 2023, shall not be published in full in the California Code of Regulations, but is hereby incorporated by reference. For report periods ending prior to March 31, 2024, hospitals must use the version of the hospital manual as amended June 28, 2021. For report periods ending on or after March 31, 2024, hospitals must use the hospital manual as amended December 27, 2023. All hospitals must comply with systems and procedures detailed in the hospital manual. Copies of the "Accounting and Reporting Manual for California Hospitals" may be obtained from the Office at 2020 West El Camino Avenue, Suite 1100, Sacramento CA 95833. The Office shall provide each new hospital with a copy of the hospital manual. The hospital manual published by the Office shall be the official and binding interpretations of accounting and reporting treatment within the hospital accounting and reporting system.

(b) Requests for modifications to the accounting and reporting systems as set forth by the hospital manual shall be filed as provided under Section 97050.