Section 128760 Of Part 5. Health Data From California Health And Safety Code >> Division 107. >> Part 5.
128760
. (a) On and after January 1, 1986, those systems of health
facility accounting and auditing formerly approved by the California
Health Facilities Commission shall remain in full force and effect
for use by health facilities but shall be maintained by the office.
(b) The office shall allow and provide, in accordance with
appropriate regulations, for modifications in the accounting and
reporting systems for use by health facilities in meeting the
requirements of this chapter if the modifications are necessary to do
any of the following:
(1) To correctly reflect differences in size of, provision of, or
payment for, services rendered by health facilities.
(2) To correctly reflect differences in scope, type, or method of
provision of, or payment for, services rendered by health facilities.
(3) To avoid unduly burdensome costs for those health facilities
in meeting the requirements of differences pursuant to paragraphs (1)
and (2).
(c) Modifications to discharge data reporting requirements. The
office shall allow and provide, in accordance with appropriate
regulations, for modifications to discharge data reporting format and
frequency requirements if these modifications will not impair the
office's ability to process the data or interfere with the purposes
of this chapter. This modification authority shall not be construed
to permit the office to administratively require the reporting of
discharge data items not specified pursuant to Section 128735.
(d) Modifications to emergency care data reporting requirements.
The office shall allow and provide, in accordance with appropriate
regulations, for modifications to emergency care data reporting
format and frequency requirements if these modifications will not
impair the office's ability to process the data or interfere with the
purposes of this chapter. This modification authority shall not be
construed to permit the office to require administratively the
reporting of emergency care data items not specified in subdivision
(a) of Section 128736.
(e) Modifications to ambulatory surgery data reporting
requirements. The office shall allow and provide, in accordance with
appropriate regulations, for modifications to ambulatory surgery data
reporting format and frequency requirements if these modifications
will not impair the office's ability to process the data or interfere
with the purposes of this chapter. The modification authority shall
not be construed to permit the office to require administratively the
reporting of ambulatory surgery data items not specified in
subdivision (a) of Section 128737.
(f) Reporting provisions for health facilities. The office shall
establish specific reporting provisions for health facilities that
receive a preponderance of their revenue from associated
comprehensive group practice prepayment health care service plans.
These health facilities shall be authorized to utilize established
accounting systems, and to report costs and revenues in a manner that
is consistent with the operating principles of these plans and with
generally accepted accounting principles. When these health
facilities are operated as units of a coordinated group of health
facilities under common management, they shall be authorized to
report as a group rather than as individual institutions. As a group,
they shall submit a consolidated income and expense statement.
(g) Hospitals authorized to report as a group under this
subdivision may elect to file cost data reports required under the
regulations of the Social Security Administration in its
administration of Title XVIII of the federal Social Security Act in
lieu of any comparable cost reports required under Section 128735.
However, to the extent that cost data is required from other
hospitals, the cost data shall be reported for each individual
institution.
(h) The office shall adopt comparable modifications to the
financial reporting requirements of this chapter for county hospital
systems consistent with the purposes of this chapter.