Pennsylvania Code
Title 61 - REVENUE
Part II - Auditor General
Subpart C - Audits of State-Aided Institutions
Chapter 521 - FINANCIAL REPORT TO COMMONWEALTH
Section 521.5 - Regulatory provisions
Universal Citation: 61 PA Code ยง 521.5
Current through Register Vol. 54, No. 44, November 2, 2024
(a) Providers shall abide by the Department of Public Welfare's Medical Assistance regulations and other applicable State and Federal laws and regulations in the preparation of this report.
(b) The principles for reimbursement require the apportionment of the provider's allowable costs in accordance with two prescribed methods:
(1) The "Departmental Method" shall be used
by all hospitals having more than 99 beds, exclusive of bassinets in the
nursery, on the first day of the cost reporting period.
(2) The "Combination Method" shall be used by
all hospitals having less than 100 beds, exclusive of bassinets in the nursery,
on the first day of the cost reporting period. The prescribed methods of
apportionment shall be defined as follows:
(i)
Departmental Method. The
following provisions shall apply in determining the cost of services applicable
to the Medical Assistance Program:
(A)
Inpatient routine services. Cost for inpatient routine
services shall be determined as follows:
(I)
General care units. Average cost per diem for general routine
patient care areas.
(II).
Special care units. A separate average cost per diem for each
intensive care unit, coronary care unit, and other special care inpatient
hospital units.
(B)
Ancillary services. The ratio of Medical Assistance patient
charges to total patient charges for the services of each ancillary shall be
applied to the cost of the department.
(ii)
Combination Method. The
following provisions apply in determining the cost of services applicable to
the Medical Assistance Program:
(A)
Inpatient routine services. Costs for inpatient routine
services shall be determined as follows:
(I)
General care units. Average cost per diem for general routine
patient care areas.
(II)
Special care units. A separate average cost per diem for the
aggregate of intensive care, coronary care, and other special care inpatient
hospital units.
(B)
Ancillary services. The ratio of Medical Assistance patient
charges for all ancillary services, to total patient charges for all such
services shall be applied to the total cost of all ancillary
services.
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