Texas Administrative Code
Title 1 - ADMINISTRATION
Part 15 - TEXAS HEALTH AND HUMAN SERVICES COMMISSION
Chapter 355 - REIMBURSEMENT RATES
Subchapter A - COST DETERMINATION PROCESS
Section 355.104 - Revenues
Current through Reg. 49, No. 38; September 20, 2024
A provider must report in the format specified by the Texas Health and Human Services Commission (HHSC) revenues that reflect the activity of the provider and that are directly related to the provision of contracted client care or services. A provider may not report revenues from other programs or activities in which the contracted provider may be engaged.
(1) Revenues should be reported net of charity allowances and courtesy allowances, and bad debt expense.
(2) Any revenues received directly by the provider through a voucher or from other direct payment systems as described in § RSA 355.103(b)(20)(K) of this title (relating to Specifications for Allowable and Unallowable Costs) must not be reported on the cost report unless specifically requested by the program-specific reimbursement methodology rules, HHSC procedures, or cost report instructions.
(3) For guidelines in reporting revenue received as a federal grant, refer to § RSA 355.103(b)(18) of this title and to program-specific reimbursement methodology rules.
(4) For guidelines in offsetting revenues against certain expenses, refer to § RSA 355.103(b)(18)(D) of this title.
(5) For reporting interest income:
