N.J. Admin. Code § 10:52-6.27

Current through Register Vol. 56, No. 21, November 4, 2024

Section 10:52-6.27 - Education and research

(a) Approved Education and Research Income such as grants, or contract payments, tuitions and fees received as direct support for approved educational and research programs (with the exception of those from the Graduate Medical Education Program for primary care residency programs in Family Practice, Internal Medicine, Pediatrics or Obstetrics/Gynecology) (see 10:52-6.71 ) are used to offset such expenses and treated as Case B. Transfers of Specific Purpose Fund Revenues to the Unrestricted Fund shall be reported as non-operating revenue.

(b) Non-Approved Education and Research (not approved in accordance with 10:52-6.17 ) costs and revenues up to the amount of such costs are excluded. Overhead expenses shall be included in the costs of such program as Case A.

(c) Salaried house physicians hired by the hospital to supplement house coverage of attending physicians or patient units such as residents of non-hospital programs shall be included as Case B. Coverage of emergency services and other ambulatory and ancillary services by such physicians shall be included in the cost center definition of these services.

N.J. Admin. Code § 10:52-6.27

Recodified from N.J.A.C. 10:52-6.29 and amended by R.2000 d.29, effective 1/18/2000.
See: 31 New Jersey Register 3151(a), 32 New Jersey Register 276(a).
In (a), changed N.J.A.C. reference. Former N.J.A.C. 10:52-6.27, Reports of costs and revenues, recodified to N.J.A.C. 10:52-6.25.