This functional reporting center must contain all the expenses associated with the transporting of patients and supplies to and from the facility on behalf of patient-related activities. Additional activities include but are not limited to the following: transporting patients to and from scheduled outside activities: transporting patients to and from department and other stores; transporting supplies to be used in patient-related activities.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 455.22