Cal. Code Regs. tit. 22 § 97019

Current through Register 2024 Notice Reg. No. 49, December 6, 2024

Section 97019 - Accounting and Reporting Manual for California Long-Term Care Facilities

(a) To assure uniformity of accounting and reporting procedures among long-term care facilities, the Office shall publish an "Accounting and Reporting Manual for California Long-term Care Facilities," which will be supplemental to the system adopted by this Chapter. The "Accounting and Reporting Manual for California Long-term Care Facilities," Second Edition (Manual) as amended October 2023, shall not be published in full in the California Code of Regulations, but is hereby incorporated by reference.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 January 1, 2024, facilities must use the version of the Manual as amended April 1, 2020. For report periods ending on or after January 1, 2024, facilities must use the "Accounting and Reporting Manual for California Long-term Care Facilities," Second Edition (Manual) as amended October 2023, which is hereby incorporated by reference. All long-term care facilities must comply with the systems and procedures detailed in the applicable version of the Manual. Copies of the Manual may be obtained from the Office at 2020 West El Camino Avenue, Suite 1100, Sacramento, CA 95833, or by downloading from the OSHPD website. The Office shall provide each new long-term care facility with a copy of the Manual. The Manual published by the Office shall be the official and binding interpretations of accounting and reporting treatment within the long-term care facility accounting and reporting system.

(b) Requests for modifications to the accounting and reporting systems as set forth by the Manual shall be filed as provided under Section 97050.

Cal. Code Regs. Tit. 22, § 97019

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

1. Amendment of sections 2012, 2230 and 3230 of the "Accounting and Reporting Manual for California Long-Term Care Facilities" filed 7-28-86; effective thirtieth day thereafter (Register 86, No. 31).
2. Amendment of sections 1050, 1110, 2210.1, 2220.1, 3210.1 and 3220.1 of the "Accounting and Reporting Manual for California Long-Term Care Facilities" filed 8-7-86; effective thirtieth day thereafter (Register 86, No. 34).
3. Amendment of subsections (a) and (c) and sections 1050, 1110, 2210.1, 2210.2, 2220.1, 2220.4, 3210.1, 3210.2, 3220.1 and 3220.4 of the "Accounting and Reporting Manual for California Long-Term Care Facilities" filed 11-15-88; operative 12-15-88 (Register 88, No. 47).
4. Amendment of subsections (a) and (c) filed 4-16-92; operative 5-18-92 (Register 92, No. 18).
5. Amendment filed 9-7-93; operative 10-6-93 (Register 93, No. 37).
6. Editorial correction of printing errors (Register 93, No. 51).
7. Amendment of subsection (a) and Accounting and Reporting Manual for California Long-term Care Facilities - Second Edition filed 9-29-94; operative 10-31-94 (Register 94, No. 39).
8. Amendment of subsection (a) and Accounting and Reporting Manual for California Long-Term Care Facilities - Second Edition filed 3-1-95; operative 3-31-95 (Register 95, No. 9).
9. Amendment of subsection (a) and Accounting and Reporting Manual for California Long-term Care Facilities - Second Edition (incorporated by reference) filed 9-7-95; operative 10-7-95 (Register 95, No. 36).
10. Amendment of subsection (a) and Accounting and Reporting Manual for California Long-Term Care Facilities -Second Edition (incorporated by reference) filed 7-22-96 as an emergency; operative 7-22-96 (Register 96, No. 30). A Certificate of Compliance must be transmitted to OAL by 11-19-96 or emergency language will be repealed by operation of law on the following day.
11. Amendment of subsection (a) and Accounting and Reporting Manual for California Long-Term Care Facilities -Second Edition (incorporated by reference) filed 12-2-96 as an emergency; operative 12-2-96 (Register 96, No. 49). A Certificate of Compliance must be transmitted to OAL by 4-1-97 or emergency language will be repealed by operation of law on the following day.
12. Amendment of subsection (a) and Accounting and Reporting Manual for California Long-Term Care Facilities -Second Edition (incorporated by reference) filed 12-11-96; operative 1-10-97 (Register 96, No. 50).
13. Editorial correction of History 10 (Register 96, No. 51).
14. Certificate of Compliance as to 7-22-96 order transmitted to OAL 11-4-96 and filed 12-17-96 (Register 96, No. 51).
15. Certificate of Compliance as to 12-2-96 order transmitted to OAL 3-27-97 and filed 5-8-97 (Register 97, No. 19).
16. Amendment filed 10-1-98; operative 10-31-98 (Register 98, No. 40).
17. Amendment of subsection (a) filed 11-17-99; operative 12-17-99 (Register 99, No. 47).
18. Change without regulatory effect amending subsection (a) filed 10-31-2000 pursuant to section 100, title 1, California Code of Regulations (Register 2000, No. 44).
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. Change without regulatory effect amending subsection (a) filed 10-25-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 43).
21. Amendment of subsection (a) filed 8-27-2019; operative 10/1/2019 (Register 2019, No. 35).
22. Amendment of subsection (a) filed 2-26-2020; operative 4/1/2020 (Register 2020, No. 9).
23. Amendment of subsection (a) and Accounting and Reporting Manual for California Long-Term Care Facilities -- Second Edition (incorporated by reference) sections 1030, 1061, 1062, 1063, 1150, 1160, 1320, 2012, 2210.3, 2230, 3210.3, 3230, 4020.3.2, 4020.4, 4020.5, 4020.6, 4020.7, 4020.8, 4020.9, 4020.10, 4020.21 and 4100 filed 10-18-2023; operative 1/1/2024 (Register 2023, No. 42)