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 97019 - Accounting and Reporting Manual for California Long-Term Care Facilities

(a) To assure uniformity of accounting and reporting procedures among long-term care facilities, the Office shall publish an "Accounting and Reporting Manual for California Long-term Care Facilities," which will be supplemental to the system adopted by this Chapter. The "Accounting and Reporting Manual for California Long-term Care Facilities," Second Edition (Manual) as amended October 2023, shall not be published in full in the California Code of Regulations, but is hereby incorporated by reference.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 January 1, 2024, facilities must use the version of the Manual as amended April 1, 2020. For report periods ending on or after January 1, 2024, facilities must use the "Accounting and Reporting Manual for California Long-term Care Facilities," Second Edition (Manual) as amended October 2023, which is hereby incorporated by reference. All long-term care facilities must comply with the systems and procedures detailed in the applicable version of the Manual. Copies of the Manual may be obtained from the Office at 2020 West El Camino Avenue, Suite 1100, Sacramento, CA 95833, or by downloading from the OSHPD website. The Office shall provide each new long-term care facility with a copy of the Manual. The Manual published by the Office shall be the official and binding interpretations of accounting and reporting treatment within the long-term care facility accounting and reporting system.

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