N.J. Admin. Code § 8:31B-4.64
Current through Register Vol. 56, No. 24, December 18, 2024
Section 8:31B-4.64 - Sales and services not related to patient care(a) Provision of General Services to an External Organization: The provision of data processing, laundry, housekeeping, managerial or other general services by a hospital to an organization other than another health care facility are excluded and treated as Case A. Costs of such arrangements should include associated overhead and be reported in accordance with the reporting of related organizations (see N.J.A.C. 8:31B-4.25).(b) Sale of Medical Supplies (other than for an episode of hospital care) to patients such as take-home drugs, excluding those items where it would be medically unreasonable to limit the patient's use to the episode of hospital care, and others are excluded. Take-home supplies for renal dialysis and home health care are included where included in the provisions of Medicare Provider Reimbursement Manual, Publication 15, Part II, Chapter 36, Hospital and Hospital Health Care Complex Cost Report, incorporated herein by reference and available at www.CMS.hhs.gov/manuals/cmsindex.asp.(c) Sale of Scrap revenue is excluded from the revenue center and treated as Case B.(d) Medical Records Transcription for patients, their legal advocates, or other non-hospital personnel are excluded. Costs (to be reported to the revenue received unless direct costing is available) and revenue are treated as Case A.(e) Cafeteria operations, including vending machines, are treated as Case C, except for the subsidization of employee meals and meals for students in approved programs. Cafeteria operating losses are to be apportioned among employees, students and others per N.J.A.C. 8:31B-4.131. Subsidization of employee (including resident) means is included as an employee fringe benefit. Subsidization of student meals is included as other direct expenses in either EDU or GME cost centers (see N.J.A.C. 8:31B-4, Part V).(f) Gift and Coffee Shops revenue and expense (including sales tax expense) as well as other activities which may be supported by volunteers are excluded from Services Related to Patient Care (Case C).(g) Services Rendered to Staff Physicians by a hospital which normally would be incurred in a physician's private practice, such as the provision of medical secretarial services, are excluded and treated as Case C so long as the physician's compensation is not provided through agreement with a hospital.(h) Parking lot or parking garage expenses and revenues at the site of the hospital are to be netted and the remainder apportioned between employees and others per N.J.A.C. 8:31B-4.131. The provision of parking facilities to: 1. Employees are included-Losses incurred from the operation of an employee parking lot are included as an employee fringe;2. Staff physicians parking is included and treated as Case B.3. Others are included (Case B) if the hospital's charge for parking is not substantially inconsistent with other parking facilities in the community where the hospital is located.(i) Non-Patient Room and Board expenses and revenues are to be netted and apportioned among employees, students and others per N.J.A.C. 8:31B-4.131. Sufficient accounting records should be maintained to identify all related expenses as well as number of persons housed. The provision of Room and Board to: 1. Employees and residents (including rotating residents who spend some portion of their residency at the hospital) is included. Losses incurred from housing an employee are included as an employee fringe benefit (Case B., N.J.A.C. 8:31B-4.61(a)2 ).2. Students are included if in an approved educational program. Losses incurred from housing a student should be assigned to Nursing and Allied Health Education (EDU) and Graduate Medical Education (GME) Case B, N.J.A.C. 8:31B-4.61(a)2 or Non-Approved Education and Research (Case A).3. Others not involved with the patient services of the hospital are excluded (Case A).N.J. Admin. Code § 8:31B-4.64
Amended by R.1983 d.596, effective 12/19/1983.
See: 15 New Jersey Register 1334(a), 15 New Jersey Register 2166(a).
(h)3 clarified; cross-reference added to (i)1 and 2.
Amended by R. 1985 d.550, effective 11/4/1985.
See: 17 New Jersey Register 2004(a), 17 New Jersey Register 2637(a).
Amended by R.1993 d.593, effective 11/15/1993.
See: 25 New Jersey Register 3117(a), 25 New Jersey Register 5149(a).
Amended by R.2006 d.27, effective 1/17/2006.
See: 37 New Jersey Register 2165(a), 38 New Jersey Register 667(a).
In (b), deleted reference to Medical HIM-29 and HIM-11 and replaced it with the address to the Medicare website.