Accounting & Reporting Manual for California Hospitals, 2nd Ed.
This manual provides the uniform accounting and reporting system required to be implemented by all California hospitals. In order to improve access to the Hospital accounting and reporting requirements, the following files contain various parts of the Hospital Manual. The files are current through Transmittal Letter No. 10 which is effective July 2003.
- Inside Cover Page
- Title Pages
- Organization Page - Updated 3/2009
- California Health Policy and Data Advisory Commission Members - Updated 3/2009
- Foreword- Updated 7/2003
- Revision Record - Updated 7/2003
- Manual Table of Contents
- Chapter 0000 - Introduction
- Chapter 1000 - Accounting Principles and Concepts - Updated 7/2003
- Chapter 2000 - System of Accounts - Updated 7/2003*
- Chapter 3000 - Account Distribution Index - Updated 7/2003
- Chapter 4000 - Statistics - Updated 7/2003
- Chapter 5000 - Cost Finding
- Chapter 6000 - Interpretation - Updated 7/2003
- Chapter 7000 - Annual Reporting Requirements - Updated 3/2009
- Chapter 7000 (con't) Reporting Forms - Samples (Excel files)- Updated 3/2009. These forms are for hospital report periods ending on or after June 30, 2003 but prior to June 30. 2004. (Each report page is a separate file.)
- Chapter 8000 -Quarterly Reporting Requirements - Updated 3/2009
- Appendix Table of Contents
*An Excel version of the hospital chart of accounts is available for download. - Chart of Accounts.xls
Attention Data Users: Please exercise caution when interpreting OSHPD data. The use of improper assumptions and analytical methods may result in erroneous or misleading conclusions. Conclusions drawn from OSHPD data are the sole responsibility of the user. Users should be aware that financial and utilization data products are based on a dynamic database that is constantly being updated. As a result, the same data item for a facility may change over time or be different between products.
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