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California Office of Statewide Health Planning & Development

Healthcare Information Division - Hospital Annual Financial Reporting Technical Letters

The Office's Accounting and Reporting Systems Section has developed a series of technical letters regarding the uniform accounting and reporting system requirements for California hospitals. The purpose of these letters is to provide timely information to assist hospital financial officers and cosnsultants in meeting these requirements. Please keep in mind that the older technical letters may contain instructions that relate to older annual and quarterly reporting periods, and may no longer be valid. We have elected to include them here to provide a record of all technical letters.

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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Page last revised: October 10, 2008 3:42 PM