N.J. Admin. Code § 8:31B-4.63

Current through Register Vol. 56, No. 11, June 3, 2024

Section 8:31B-4.63 - Education and Research

(a) Approved Education and Research Income such as grants, or contract payments, tuitions and fees received as direct support for approved educational and research programs (with the exception of those from the Graduate Medical Education Program for primary care residency programs in Family Practice, Internal Medicine, Pediatrics or Obstetrics/Gynecology) (see 8:31B-4.35 ) are used to offset such expenses and treated as Case B. (Transfers of Specific Purpose Fund Revenues to the Unrestricted Fund are to be reported as nonoperating revenue, below.)

(b) Non-Approved Education and Research (not approved in accordance with 8:31B-4.35 ) costs and revenues up to the amount of such costs are excluded. Overhead expenses should be included in the costs of such program (Case A).

(c) Salaried House Physicians hired by the hospital to supplement house coverage of attending physicians or patient units such as residents of non-hospital programs, are included (Case B). Coverage of emergency services and other ambulatory and ancillary services by such physicians are included in the cost center definition of these services.

N.J. Admin. Code § 8:31B-4.63