Statutes, codes, and regulations
California Code Of Regulations
Title 22 - Social SecurityDivision 7 - Health Planning and Facility ConstructionChapter 10 - Health Facility Data
Article 2 - Accounting System Requirements
Section 97018 - Accounting and Reporting Manual for California Hospitals

Cal. Code Regs. tit. 22 § 97018

Download
PDF
Current through Register 2024 Notice Reg. No. 43, October 25, 2024
Section 97018 - Accounting and Reporting Manual for California Hospitals
(a) To assure uniformity of accounting and reporting procedures among California hospitals, the Office shall publish an "Accounting and Reporting Manual for California Hospitals," which shall be supplemental to the system adopted by this Chapter. The "Accounting and Reporting Manual for California Hospitals," Second Edition as amended June 28, 2021, and as further amended December 27, 2023, shall not be published in full in the California Code of Regulations, but is hereby incorporated by reference. For report periods ending prior to March 31, 2024, hospitals must use the version of the hospital manual as amended June 28, 2021. For report periods ending on or after March 31, 2024, hospitals must use the hospital manual as amended December 27, 2023. All hospitals must comply with systems and procedures detailed in the hospital manual. Copies of the "Accounting and Reporting Manual for California Hospitals" may be obtained from the Office at 2020 West El Camino Avenue, Suite 1100, Sacramento CA 95833. The Office shall provide each new hospital with a copy of the hospital manual. The hospital manual published by the Office shall be the official and binding interpretations of accounting and reporting treatment within the hospital accounting and reporting system.
(b) Requests for modifications to the accounting and reporting systems as set forth by the hospital manual shall be filed as provided under Section 97050.

Cal. Code Regs. Tit. 22, § 97018

Note: Authority cited: Sections 128810 and 128740, Health and Safety Code. Reference: Sections 128735, 128740 and 128760, Health and Safety Code.

Note: Authority cited: Section 128810, Health and Safety Code. Reference: Section 128760, Health and Safety Code.

1. Amendment of sections 2210.1, 2220.1, 2410.1 and 4020 of the "Accounting and Reporting Manual for California Hospitals" filed 8-7-86; effective thirtieth day thereafter (Register 86, No. 34).
2. Amendment of subsection (a) and "Accounting and Reporting Manual for California Hospitals," section 2420.2 (7140, 7150 and 7160), and editorial correction of subsections (b) and (c) filed 5-23-88; operative 6-22-88 (Register 88, No. 22).
3. Amendment filed 3-25-91; operative 4-24-91 (Register 91, No. 16).
4. Editorial correction of subsection (a) and NOTE (Register 91, No. 30).
5. Amendment of subsection (a) and Accounting and Reporting Manual for California Hospitals - First Edition filed 8-6-92; operative 9-7-92 (Register 92, No. 32).
6. Amendment of subsection (a) and Accounting and Reporting Manual for California Hospitals - Second Edition filed 8-6-92; operative 9-7-92 (Register 92, No. 32).
7. Amendment filed 9-7-93; operative 10-6-93 (Register 93, No. 37).
8. Amendment of section and Accounting and Reporting for California Hospitals - Second Edition filed 9-28-93; operative 10-28-93 (Register 93, No. 40).
9. Editorial correction filed 9-28-94 (Register 94, No. 39).
10. Amendment of subsection (a) and Accounting and Reporting Manual for California Hospitals - Second Edition filed 9-29-94; operative 10-31-94 (Register 94, No. 39).
11. Amendment of subsection (a) and Accounting and Reporting Manual for California Hospitals - Second Edition filed 3-1-95; operative 3-31-95 (Register 95, No. 9).
12. Amendment of subsection (a) and Accounting and Reporting Manual for California Hospitals - Second Edition filed 9-27-95; operative 10-27-95 (Register 95, No. 39).
13. Amendment of subsection (a) and Accounting and Reporting Manual for California Hospitals - Second Edition filed 11-5-96; operative 12-5-96 (Register 96, No. 45).
14. Editorial correction (Register 96, No. 50).
15. Editorial correction (Register 97, No. 19).
16. Amendment of subsection (a) and Note filed 9-22-98; operative 10-22-98 (Register 98, No. 39).
17. Amendment of subsection (a) and the Accounting and Reporting Manual for California Hospitals (incorporated by reference) filed 3-20-2000; operative 4-19-2000. Submitted to OAL for printing only (Register 2000, No. 12).
18. Amendment of the Accounting and Reporting Manual for California Hospitals (incorporated by reference) and amendment of section filed 6-26-2003; operative 7-26-2003 (Register 2003, No. 26).
19. Amendment of subsection (a) filed 12-31-2009; operative 12-31-2009 pursuant to Government Code section 11343.4(Register 2010, No. 1).
20. Amendment of subsection (a) filed 8-27-2019; operative 10/1/2019 (Register 2019, No. 35).
21. Change without regulatory effect amending subsection (a) filed 8-16-2021 pursuant to section 100, title 1, California Code of Regulations (Register 2021, No. 34). Filing deadline specified in Government Code section 11349.3(a) extended 60 calendar days pursuant to Executive Order N-40-20.
22. Amendment of section and NOTE filed 3-21-2024 as an emergency; operative 3/21/2024 (Register 2024, No. 12). A Certificate of Compliance must be transmitted to OAL by 9-17-2024 or emergency language will be repealed by operation of law on the following day.