provider must report its gross costs and must make reclassifications and
adjustments to costs as provided in these rules. This process will determine
net allowable costs on the Nursing Facility Financial Statement that includes a
uniform chart of accounts provided by the Department. The gross costs and
revenues must agree with the statement of earnings and expenses or profit and
loss statement of the provider. Revenues are to be reported in the same manner
as costs on the Nursing Facility Financial Statement. The provider must also
use the balance sheet provided to report its gross assets, gross liabilities,
and gross equity, make reclassifications and adjustments as provided by these
(2) The per diem costs of
care must be used to determine each provider's allowable per diem costs and
must be effective for the same period as covered by the Nursing Facility
(3) The per
diem costs of each facility will be used to establish the basic rate on July 1
of each odd numbered year.
Costs, revenues, assets, liabilities, and owner's equity attributable from a
home office or regional office to a provider under OAR 411-070-0345
included on the Nursing Facility Financial Statement in the Home Office column.
The home office financial data must be reconcilable to the home office
financial statements and records.
Or. Admin. R.
PWC 866(Temp), f. 12-30-77,
ef. 1-1-78; AFS 19-1978, f. & ef. 5-1-78; Renumbered from 461-017-0415 by
Ch. 784, OL 1981 & AFS 69-1981, f. 9-30-81, ef. 10-1-81; SSD 6-1985, f.
5-31-85, ef. 6-1-85; SSD 10-1986, f. & ef. 7-1-86; SSD 11-1986, f. 8-29-86,
ef. 9-1-86; SSD 4-1989, f. & cert. ef. 4-18-89; SSD 10-1989, f. 6-30-89,
cert. ef. 7-1-89; SSD 8-1991, f. & cert. ef. 4-1-91; SSD 14-1991(Temp), f.
6-28-91, cert. ef. 7-1-91; SSD 18-1991, f. 9-27-91, cert. ef. 10-1-91; SSD
10-1992, f. 10-30-92, cert. ef. 11-1-92; SSD 6-1993, f. 6-30-93, cert. ef.
7-1-93; SSD 1-1997, f. 6-30-97, cert. ef. 7-1-97; SPD 9-2006, f. 1-26-06, cert.
Stat. Auth.: ORS
Stats. Implemented: ORS