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Healthcare Information Division - Accounting and Reporting Manual for LTC Facilities, 2nd Ed.

This manual provides the uniform accounting and reporting system required to be implemented by all California skilled nursing and intermediate care facilities. In order to improve access to the LTC Facility accounting and reporting requirements, the following files contain all of the various parts of the LTC Facility Manual. The files are current through Transmittal Letter No. 10 which was issued December 2000.

These are PDF files which require Acrobat Reader to view.

• Inside Cover Page
• Title Pages
  • Organization Page - Updated 12/2000
  • California Health Policy and Data Advisory Commission Members - Updated 12/2000
  • Foreword
  • Revision Record - Updated 12/2000
• Manual Table of Contents
• Chapter 0000 - Introduction - Updated 10/98
• Chapter 1000 - Accounting Principles and Concepts - Updated 10/98
• Chapter 2000 - Chart of Accounts
• Chapter 3000 - Account Descriptions - Updated 10/98
• Chapter 4000 - Reporting Requirements and Instructions - Updated 10/98
  Reporting Forms – Samples (Excel files)- Updated
  • Page   1        | Page   2.1 & 2.2
  • Page   3.1     | Page   3.2      | Page   3.3
  • Page   4.1     | Page   4.3
  • Page   5.1(1) | Page   5.1(2)
  • Page   5.2(1) | Page   5.2(2) | Page   5.3 & 5.4
  • Page   6         | Page   7        | Page   8          | Page   9
  • Page 10.1(1) | Page 10.1(2) | Page 10.1(3)
  • Page 10.2      | Page 10.3     | Page 10.4
  • Page 11(1)    | Page 11(2)
  • Page 12.1      | Page 12.2     | Page 13
• Chapter 5000 - Interpretations - Updated 10/98
• Appendix A - Appendices Account Distribution Index - Update 10/98
• Appendix B - Glossary
• Appendix C - Monthly Closing Checklist
• Appendix D - Internal Control
• Appendix E - Bookkeeping
• Appendix F - Health Data and Advisory Council Consolidation Act and Related Regulations - Updated 10/98
• Appendix G - Extension Procedure
• Topical Index - Updated 10/98

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