Current through all regulations passed and filed through March 18, 2024
(A) The Ohio department of medicaid (ODM)
requires that all facilities file cost reports annually to comply with section
5165.10 of the Revised Code.
(1) The chart of accounts in table 1 to table
8 of appendix A to this rule is to establish the minimum level of detail to
allow for cost report preparation.
(2) If the chart of accounts in appendix A to
this rule is not used by the provider, it is the responsibility of the provider
to relate its chart of accounts directly to the cost report.
(3) Where a chart of accounts number has
sub-accounts that relate directly to a cost report line item, the provider
shall capture the information requested so that the information will be broken
out for cost reporting purposes.
(4) For example, when revenue accounts appear
by payer type, it is required that those charges be reported by payer type
where applicable; when salary accounts are differentiated between "supervisory"
and "other," it is required that this level of detail be reported on the cost
report where applicable.
(B) While the chart of accounts facilitates
the level of detail necessary for medicaid cost reporting purposes, providers
may find it desirable or necessary to maintain their records in a manner that
allows for greater detail than is contained in the chart of accounts in
appendix A to this rule.
(1) The chart of
accounts in appendix A to this rule allows for a range of account numbers for a
specified account.
(2) For example,
account 1001 is listed for petty cash, with the next account, cash, beginning
at account 1010. Therefore, a provider could delineate sub-accounts 1010-1,
1010-2, 1010-3, 1010-4, to 1010-9 as separate cash accounts. Providers need
only use the sub-accounts applicable for their facility.
(C) Within the expense section (tables 5, 6,
and 7), accounts identified as "salary" accounts are only to be used to report
wages for facility employees.
(1) Wages are
to include wages for sick pay, vacation pay and other paid time off, as well as
any other compensation to be paid to the employee.
(2) Expense accounts identified as "contract"
accounts are only to be used for reporting the costs incurred for services
performed by contracted personnel employed by the facility to do a service that
would otherwise be performed by personnel on the facility's payroll.
(3) Expense accounts identified as "purchased
nursing services" are only to be used for reporting the costs incurred for
personnel acquired through a nursing pool agency.
(4) Expense accounts designated as "other"
can be used for reporting any appropriate nonwage expenses, including contract
services and supplies.
(D) Completion of the cost report as required
by section 5165.10 of the Revised Code will
require that the number of hours paid be reported (depending on facility type
of control, on an accrual or cash basis) for all salary expense accounts.
Providers' record keeping should include accumulating hours paid consistent
with the salary accounts included within the chart of accounts in appendix A to
this rule.
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Appendix
