1 Tex. Admin. Code § 355.104 - Revenues
A provider must report in the format specified by the Texas Health and Human Services Commission (HHSC) revenues that reflect the activity of the provider and that are directly related to the provision of contracted client care or services. A provider may not report revenues from other programs or activities in which the contracted provider may be engaged.
(1) Revenues should be reported net of
charity allowances and courtesy allowances, and bad debt expense.
(2) Any revenues received directly by the
provider through a voucher or from other direct payment systems as described in
§
355.103(b)(20)(K)
of this title (relating to Specifications for Allowable and Unallowable Costs)
must not be reported on the cost report unless specifically requested by the
program-specific reimbursement methodology rules, HHSC procedures, or cost
report instructions.
(3) For
guidelines in reporting revenue received as a federal grant, refer to §
355.103(b)(18) of
this title and to program-specific reimbursement methodology rules.
(4) For guidelines in offsetting revenues
against certain expenses, refer to §
355.103(b)(18)(D)
of this title.
(5) For reporting
interest income:
(A) report as interest
income, with no offset to interest expense, any interest earned on funded
depreciation accounts, qualified pension funds, and debt service reserve funds
required by non-related party lenders; and
(B) report as interest income, interest
earned from all other sources, after first netting this income against interest
expenses in the following sequence:
(i)
interest incurred on working capital loans; and
(ii) interest incurred on all other loans
except mortgage loans. Mortgage loans are not to be offset.
Notes
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