Cal. Code Regs. tit. 17 § 56904

Current through Register 2024 Notice Reg. No. 36, September 6, 2024

Section 56904 - Cost Study Records Maintenance Requirements

(a) The administrator shall make available to the Department for the cost study, all financial and service records. Such records shall include the California Revenue and Taxation Code (R&TC) and Internal Revenue Codes (IRC) information statements or returns and all pertinent documentation for a reporting period specified by the Department.

(b) Facility financial records shall be maintained in a manner consistent with:

(1) A single method of accounting, clearly reflecting the nature and amounts of all cost (expenses) and all income;

(2) The Internal Revenue Code (IRC) and the California Revenue and Taxation Code (R&TC) information statements; and

(3) Title 17, CCR, Sections 50604 and 56908.

(c) The administrator shall maintain the following records:

(1) For all individuals living in the facility, the total number of occupant days, including the following:

(A) Resident days;

(B) Live-in staff days; and

(C) Other occupant days.

(2) The number of staff hours performing the following functions:

(A) Direct care pursuant to Section 56004;

(B) Housekeeping;

(C) Maintenance and repair;

(D) Supervision and management; and

(E) Administration.

(3) Allowable expenses pursuant to Section 56908;

(4) A description of all donated goods and services, including the fair market value at the time of donation, and the date of donation;

(5) For each fixed asset:

(A) A description including a serial number or other identifying information;

(B) A description of whether the item is to be used for administrative purposes or for basic living needs;

(C) All other information required by state and federal income tax depreciation guidelines.

(6) The program design requirements pursuant to Title 17, CCR, Section 56013(a);

(7) Vendoring identification number, service code and subcode;

(8) Name of the vendoring regional center and any other regional centers utilizing the facility;

(9) Name of the management organization, if any;

(10) A reasonable estimate of the square footage of the facility as follows:

(A) Living space used by residents;

(B) Administrative functions; and

(C) Total square footage, including space not related to the residential care function of the facility.

(11) Vehicle miles related to:

(A) Direct services to residents;

(B) Administrative functions; and

(C) All other uses.

Cal. Code Regs. Tit. 17, § 56904

1. New section filed 1-14-91; operative 2-13-91 (Register 91, No. 14).
2. Editorial correction of subsections (b)(3) and (c)(3) (Register 94, No. 50).
3. Editorial correction capitalizing "S" of "Section" throughout (Register 95, No. 18).

Note: Authority cited: Section 4681.1, Welfare and Institutions Code. Reference: Sections 4648.1 and 4681.1, Welfare and Institutions Code.