D.C. Mun. Regs. tit. 22, r. 22-B4503

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 22-B4503 - FINANCIAL REPORTS

4503.1

An HCF or health service shall submit to SHPDA, not later than one-hundred and twenty (120) days following the end of the fiscal year being reported upon, a copy of its audited financial report.

4503.2

The audited financial report and supplemental data supplied with the report shall include the following information, as applicable:

(a) Balance sheet;

(b) Income statement;

(c) Cash flow schedule;

(d) Costs statement, including payroll costs, inpatient care costs, outpatient care costs, capital costs, and operating costs;

(e) Per Diem rates for inpatient room types;

(f) Rate structure;

(g) Average cost per patient day;

(h) Average cost and average charge per outpatient visit;

(i) Average cost and average charge per emergency room visit; and

(j) Revenues, including specification of Medicaid revenue, Medicare revenue, other third-party revenue, and self-pay revenue.

D.C. Mun. Regs. tit. 22, r. 22-B4503

Final Rulemaking published at 29 DCR 5569 (December 17, 1982), enacting Proposed Rulemaking published at 29 DCR 4742 (October 29, 1982); as amended by Final Rulemaking published at 61 DCR 1666 (February 28, 2014)

Authority: § 22 of the Health Services Planning Program Re-establishment Act of 1996 (Act), effective April 9, 1997 (D.C. Law 11-191; D.C. Official Code § 44-421 (2012 Repl.)).