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(a) The department adopts a uniform system of accounting, financial reporting, budgeting, cost allocation, and prospective rate setting for facilities. The financial reporting, budgeting, and cost allocation requirements are described in the department's publication entitled Medicaid Hospital and Long-Term Care Facility Reporting Manual (manual), dated September 2005, which is adopted by reference. Each facility shall use the manual when submitting information required by the department pertaining to prospective program rates of the Medicaid program. Each facility shall maintain accounting records at the level of detail established by the "Overview of the Chart of Accounts" at pages 55 - 64 of the publication entitled Chart of Accounts for Hospitals by L. Vann Seawell, 1994 Edition, ISBN 1-55738-619-6, which is adopted by reference. Upon receipt of a facility's request that is described in detail satisfactory to the department, the department may approve an alternate reporting system for information required by this section.
(b) If a facility requests inclusion of certificate of need capital, the facility shall submit its budget information to the commission not less than 60 days before the beginning of the facility's fiscal year. The budget information must contain that information specified in the department's manual and must be submitted in the form and manner specified in the manual. If more than one facility is operated by the reporting organization, the information required by this subsection must be reported for each facility separately. The chief executive officer and chairperson of the governing board of the facility shall attest that the information submitted under this subsection, including any subsequent modifications, has been examined by that person and to the best of that person's knowledge the information is correct.
(c) Each facility shall submit its year-end report to the department staff that oversees Medicaid payment rates within 150 days after the close of the facility's fiscal year, in a form and manner as specified in the manual, including the Medicare cost report and audited financial statements specific to the facility and matching the same time period as the Medicare cost report. If more than one facility is operated by the reporting organization, the information required by this subsection must be reported separately for each facility. The year-end report submitted under this subsection, including any subsequent modifications of it, must be certified by the facility's chief administrative or fiscal officer, who, under oath, indicates that, to the best of the officer's knowledge, all reports have been prepared in accordance with (a) of this section.
(d) The department will consider facility requests to amend a report submitted under this section if, within 30 days after it has filed its year-end report, a facility submits a written request that the department include specific audit adjustments in the desk review audit report issued under 7 AAC 43.693, and if the facility has timely filed its year-end report in accordance with (c) of this section. The department will consider a request to amend a Medicare cost report only if the facility demonstrates that the same request is on file with the facility's fiscal intermediary to the United States Department of Health and Human Services, Centers for Medicare and Medicaid Services. The department will review a facility's request, together with documentation provided in support of that request, and determine appropriate adjustments, if any, to include in the audit report.
(f) Outpatient surgical clinics are exempt from the reporting requirements of (b) of this section.
History: Eff. 8/9/86, Register 99; am 7/4/87, Register 102; am 5/8/88, Register 106; am 6/19/88, Register 106; am 7/20/88, Register 107; am 8/6/92, Register 123; am 8/11/95, Register 135; readopt 8/7/96, Register 139; am 12/27/96, Register 140; am 12/30/2000, Register 156; am 7/11/2002, Register 163; am 1/1/2004, Register 168; am 7/1/2004, Register 170; am 3/18/2006, Register 177
Authority: AS 47.05.010
Editor's note: The Medicaid Hospital and Long-Term Care Facility Reporting Manual, and the relevant pages from the Chart of Accounts for Hospitals, adopted by reference in 7 AAC 43.679, are available from the Office of Rate Review, Department of Health and Social Services, P.O. Box 240249, Anchorage, Alaska 99524-0249. The address for submitting a year-end report required by 7 AAC 43.679 is also that address.
Effective 8/7/96, Register 139, the Department of Health and Social Services readopted 7 AAC 43.679 in its entirety, without change, under AS 47.07. Executive Order No. 72 transferred certain rate-setting authority to the department.
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Last modified 7/05/2006