Statutes, codes, and regulations
Colorado Administrative Code
Department 2505 - Department of Health Care Policy and FinancingDivision 2505 - Medical Services Board (Volume 8; Medical Assistance, Children's Health Plan)
Rule 10 CCR 2505-10-8.4000 - MEDICAL ASSISTANCE - SECTION 8.4000 Hospital Expenditure Report Data Collection
Section 10 CCR 2505-10-8.4001.A - DEFINITIONS

10 Colo. Code Regs. § 2505-10-8.4001.A

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Current through Register Vol. 47, No. 16, August 25, 2024
Section 10 CCR 2505-10-8.4001.A - DEFINITIONS
1. "Certified Financial Statements" means financial statements, along with accompanying notes, that have been prepared in accordance with Generally Accepted Accounting Principles and that have been audited by an independent certified public accountant(s) in accordance with generally accepted auditing standards.
2. "Critical Access Hospital" means a hospital qualified as a critical access hospital under 42 U.S.C. § 1395i-4(c)(2) and licensed or certified as a critical access hospital by the Colorado Department of Public Health and Environment.
3. "DATABANK Program" means the Colorado Hospital Association program that collects hospital utilization and financial data.
4. "Enterprise Board" means the Colorado Healthcare Affordability and Sustainability Enterprise Board described at Section 25.5-4-402.4(7), C.R.S..
5. "General Hospital" means a hospital licensed as a general hospital by the Colorado Department of Public Health and Environment.
6. "Health System" is a larger corporation or an organizational structure that owns, contains, or operates more than one hospital.
7. "Long Term Care Hospital" means a General Hospital that is certified as a long-term care hospital by the Colorado Department of Public Health and Environment.
8. "Medicare Cost Report" means the Medicare hospital cost report, form CMS 2552-96 or CMS 2552-10, or any successor form created by CMS, and the annual required submission of worksheets and schedules by Medicare certified providers used for Medicare reimbursement.
9. "Psychiatric Hospital" means a hospital licensed as a psychiatric hospital by the Colorado Department of Public Health and Environment.
10. "Quarterly Financial Statements" means internal unaudited financial statements including an income statement and balance sheet prepared in accordance with Generally Accepted Accounting Principles.
11. "Rehabilitation Hospital" means an inpatient rehabilitation facility.

10 CCR 2505-10-8.4001.A

47 CR 01, January 10, 2024, effective 12/31/2023, exp. 4/6/2024 (Emergency)
47 CR 05, March 10, 2024, effective 3/30/2024
47 CR 11, June 10, 2024, effective 6/30/2024