LTC Facilities Annual Financial Reporting Forms and Instructions
Long-Term Care (LTC) Facilities , (skilled nursing, intermediate care, intermediate care/developmentally disabled, and congregate living health facilities) are required to submit an Integrated Disclosure and Medi-Cal Cost Report within four months of the facility's fiscal year end. The report contains detailed financial and utilization information about the facility such as: Type of ownership and inventory of provided services; Number of beds and utilization statistics by payer; Balance sheet and income statement; Revenue by payer and by revenue center; Expenses by natural classification and by cost center and Productive hours and hourly rates by employee classification and by cost center.
The following information is available for LTC Facilities Integrated Disclosure and Medi-Cal Cost Reporting. Forms and instructions are provided in PDF format.Logon to SIERA
Accounting and Reporting Manual for LTC Facilities, 2nd Ed.
This manual provides the uniform accounting and reporting system required to be implemented by all California skilled nursing and intermediate care facilities. In order to improve access to the LTC Facility accounting and reporting requirements, the following files contain all of the various parts of the LTC Facility Manual.
These are PDF files which require Acrobat Reader to view.
- Inside Cover Page
- Title Pages
- Organization Page - Updated 12/2013
- California Health Policy and Data Advisory Commission Members - Removed 12/2013
- Foreword - Updated 12/2013
- Revision Record - Updated 12/2013
- Manual Table of Contents
- Chapter 0000 - Introduction - Updated 10/98
- Chapter 1000 - Accounting Principles and Concepts - Updated 10/98
- Chapter 2000 - Chart of Accounts
- Chapter 3000 - Account Descriptions - Updated 10/98
- Chapter 4000 - Reporting Requirements and Instructions - Updated 10/98
- Chapter 5000 - Interpretations - Updated 10/98
- Appendix A - Appendices Account Distribution Index - Update 10/98
- Appendix B - Glossary
- Appendix C - Monthly Closing Checklist
- Appendix D - Internal Control
- Appendix E - Bookkeeping
- Appendix F - Health Data and Advisory Council Consolidation Act and Related Regulations - Updated 10/98
- Appendix G - Extension Procedure - Updated 12/2013
- Topical Index - Updated 10/98
This page was last updated on Wednesday, March 28, 2018.