N.Y. Comp. Codes R. & Regs. tit. 10 § 456.5
The cost allocation process utilizes statistics in distributing costs among the various residential health care facilities services. In order to facilitate the development of appropriate statistical data, set forth below is a definition and source of the required statistic for each nonrevenue-producing department. The statistical bases for cost allocation for ancillary services are the same as the standard units of measure except that such statistics must be segregated by program level of patients served.
Statistic | Definition or method of computation | Source |
(a) Square feet, net | The number of net square feet in each department should be determined either by a physical measurement of the facility or by a measurement from blueprints. Floor area measurements should be taken from the center of walls to the center of adjoining corridors if a hallway services more than one department. Exclude stairwells, elevators and other shafts. General and unused areas are also to be excluded. Hallways, waiting rooms, storage areas, etc., serving only one department should be included in that department. When changes in assigned areas have been made during the year as a result of new construction, departmental relocation, expansion or curtailment of service, statistical data should be maintained to allow for the development of weighted areas for the fractional part of the year. Where the same area serves more than one function, this area must be apportioned between functions. Where costs applicable to a particular building are identifiable, e.g., depreciation, the costs should be distributed by the square feet in that building alone, and to the corresponding department. | Blueprints of the residential health care facility or actual measurement if blueprints are not available. |
(b) Square feet, gross | The number of gross square feet in each department should be determined by a physical measurement of the residential health care facility or by a measurement from blueprints. Measurement should be taken from the exterior wall or railing to the center of adjoining interior corridors if a hallway services more than one department. Exclude stairwells, elevators and other shafts. General and unused areas are also to be excluded. Hallways, waiting rooms, storage areas, etc., serving only one department should be included in that department. When changes in assigned areas have been made during the year as a result of new construction, departmental relocation, expansion or curtailment of service, statistical data should be maintained to allow for the development of weighted areas for the fractional part of the year. Where the same area serves more than one function, this area must be apportioned between or among the appropriate functions. Where costs applicable to a particular building are identifiable, e.g., depreciation, the costs should be distributed by the square feet of that building alone, and to the corresponding department. | Blueprints of the residential health care facility or actual measurement if blueprints are not available. |
(c) Major movable equipment depreciation, by department | Depreciation on major movable equipment allocated to departments, based on the department where the equipment is physically located and utilized. For acquisitions prior to 1/1/78, allocation may be based on square feet, net. | General accounting records and blueprints of the residential health care facility or actual measurement. |
(d) Square feet of building for which debt incurred and actual depreciation of major movable equipment | The interest expense related to the building and fixed equipment must be allocated to departments in the building based upon gross square feet. The interest expense related to the major movable equipment will be allocated based upon actual department depreciation of major movable equipment. | General accounting records and blueprints of the residential health care facility or actual measurement. |
(e) Depreciation by building, by department | The depreciation expense for each building distributed through gross square feet to departments in that building. | General accounting records and blueprints of the residential health care facility or actual measurement. |
(f) Accumulated costs | The direct costs of each reporting center and indirect costs previously allocated. inversion process.) | Stepdown report. (For) other than the matrix |
(g) Hours of service | Accumulated hours of service to departments or by program. | Departmental records. |
(h) Dietary meals served | Number of meals served shall include only regularly scheduled meals and exclude snacks and fruit juices served between regularly scheduled meals. Also includes tube feeding at the rate of three meals for each day so fed. | Actual count maintained by dietary department. |
(i) Average number of employees | The average number of employees in each department. This average should be computed by using at least one pay period per quarter. | Payroll records. |
(j) Total hours of direct nursing service | Hours of nurses providing direct patient care for which administration is provided. | Payroll records. |
(k) Assigned time of students | Hours of students enrolled in programs by assigned department. | Education records. |
(l) Assigned time-interns and residents | Number of full-time equivalent interns and residents in approved teaching programs, by assigned departments. | Education records. |
(m) Time spent | Number of minutes/hours utilized by a department. | Departmental log. |
(n) Dry and clean pounds distributed | Statistic shall include the weight of linen distributed for the residential health care facility's use (including linen of personnel quarters and employee housing). Also shall include equivalent weight of disposable linens distributed. | Actual count maintained in the laundry and linen department. |
(o) Number of rooms occupied by department assigned | Where housing is provided, a count of the number of rooms occupied by physicians and employees, totaled by the departments they are assigned to, regardless of whether or not the facility receives income. | Personnel records and general accounting records. |
(p) Costed requisitions | The aggregate cost of goods supplied to departments. For the Pharmacy cost center, the prices shown in the Red Book or Blue Book reference manuals may be utilized rather than actual invoice. price. Such reference manuals are published annually (the Red Book one half of the year; the Blue Book the other half). | General accounting records. |
(q) Number of cases reviewed, by program area | Number of patient cases reviewed by Utilization Review personnel, by program area. | Department records. |
(r) Number of users, by program area | Number of patients using transportation, by program area. | Department log. |
(s) Assigned time | The hours (or other unit of time) assigned to service each department. Exclude common or unused areas. Time assigned to shared areas is to be allocated to the reporting centers sharing those areas on an equitable basis. | Department log. |
N.Y. Comp. Codes R. & Regs. Tit. 10 § 456.5