Attachment A New Hospice Medicare Cost Report Forms
08-14 FORM CMS-1984-14 4390 (Cont.) This report is required by law (42 USC 1395g; 42 CFR 413.20(b)). Completion of this report is viewed as a condition FORM APPROVED of your provider agreement. OMB NO. 0938-0758 HOSPICE COST AND DATA REPORT PROVIDER CCN: PERIOD : FROM: WORKSHEET S PARTS I & II PART I - COST REPORT STATUS Provider 1 Electronic filed cost report use only 2 Manually submitted cost report 3 Number of times cost report has been amended 4 Medicare utilization Contractor 5 Cost report status use only: [ 1 ] As Submitted [ 2 ] Reserved [ 3 ] Reserved [ 4 ] Reserved [ 5 ] Amended 6 Date received 7 Contractor number 8 First cost report for this provider CCN 9 Last cost report for this provider CCN 10 Reserved 11 Contractor vendor code 12 Reserved 1 ECR Date: 2 ECR Time: 3 PART II - CERTIFICATION MISREPRESENTATION OR FALSIFICATION OF ANY INFORMATION CONTAINED IN THIS COST REPORT MAY BE PUNISHABLE BY CRIMINAL, CIVIL, AND ADMINISTRATIVE ACTION, FINE AND/OR IMPRISONMENT UNDER FEDERAL LAW. FURTHERMORE, IF SERVICES IDENTIFIED IN THIS REPORT WERE PROVIDED THROUGH THE PAYMENT DIRECTLY OR INDIRECTLY OF A KICKBACK OR WERE OTHERWISE ILLEGAL, CRIMINAL, CIVIL, AND ADMINISTRATIVE ACTION, FINES AND/OR IMPRISONMENT MAY RESULT. CERTIFICATION BY OFFICER OR ADMINISTRATOR OF PROVIDERS I HEREBY CERTIFY that I have read the above certification statement and that I have examined the accompanying electronically filed or manually submitted cost report and the Balance Sheet and Statement of Revenue and Expenses prepared by {Provider Name(s) and Provider CCN(s)} for the cost reporting period beginning and ending and that to the best of my knowledge and belief, this report and statement are true, correct, complete and prepared from the books and records of the provider in accordance with applicable instructions, except as noted. I further certify that I am familiar with the laws and regulations regarding the provision of health care services, and that the services identified in this cost report were provided in compliance with such laws and regulations. OFFICER OR ADMINISTRATOR OF PROVIDER Printed Name Title Signed Date According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information unless it displays a valid OMB control number. The valid OMB control number for this information collection is 0938-0758. The time required to complete this information collection is estimated 188 hours per response, including the time to review instructions, search existing resources, gather the data needed, and complete and review the information collection. If you have any comments concerning the accuracy of the time estimate(s) or suggestions for improving this form, please write to: CMS, 7500 Security Boulevard, Attn: PRA Report Clearance Officer, Mail Stop C4-26-05, Baltimore, Maryland 21244-1850. Please do not send applications, claims, payments, medical records or any documents containing sensitive information to the PRA Reports Clearance Office. Please note that any correspondence not pertaining to the information collection burden approved under the associated OMB control number listed on this form will not be reviewed, forwarded, or retained. If you have questions or concerns regarding where to submit your documents, please contact 1-800-MEDICARE. FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4306) Rev. 1 43-101
4390 (Cont.) FORM CMS-1984-14 08-14 HOSPICE IDENTIFICATION DATA PROVIDER CCN: PERIOD : WORKSHEET S-1 FROM: PART I PART I - IDENTIFICATION DATA 1 Name 1 2 Street address P.O. Box: 2 3 City State: ZIP Code: 3 4 County 4 5 CCN 5 6 Date hospice began operation 6 Title XVIII - Medicare Title XIX - Medicaid 7 Certification date 7 From To 8 Cost reporting period 8 Malpractice Insurance Information 9 Is this facility legally required to carry malpractice insurance? Enter "Y" for yes or "N" for no. 9 10 Enter 1 if the malpractice insurance is a claims-made policy. 10 Enter 2 if the malpractice insurance is an occurrence policy. Premiums Paid Losses Self-Insurance 11 Amounts of malpractice premiums, paid losses, and self-insurance 11 12 Are malpractice premiums and paid losses reported in a cost center other than A&G? 12 If yes, submit supporting schedule listing cost centers and amounts contained therein. Home Office Information Y / N Home Office Number 13 Are home office costs (as defined in CMS Pub. 15-1, 2150ff) claimed? Enter "Y" for yes or "N" for 13 no in col. 1. If yes, enter the home office number in col. 2. (see instructions) 14 Home office name 14 15 Street address P.O. Box: 15 16 City State: ZIP Code: 16 17 Home office contractor name 17 18 Home office contractor number 18 Other Information 19 Type of control (see instructions) 19 20 Number of CBSAs where Medicare covered services were provided during the cost reporting period 20 21 List each CBSA code where Medicare covered hospices services were provided during the cost 21 reporting period (line 21 contains the first code) FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4307-4307.1) 43-102 Rev. 1
08-14 FORM CMS-1984-14 4390 (Cont.) HOSPICE IDENTIFICATION DATA PROVIDER CCN: PERIOD : WORKSHEET S-1 FROM: PARTS II & III PART II - STATISTICAL DATA UNDUPLICATED DAYS Title XVIII - Medicare Title XIX - Medicaid Other Total 1 2 3 4 30 Continuous Home Care 30 31 Routine Home Care 31 32 Inpatient Respite Care 32 33 General Inpatient Care 33 34 Total Hospice Days 34 PART III - CONTRACTED STATISTICAL DATA UNDUPLICATED DAYS Title XVIII - Medicare Title XIX - Medicaid Other Total 1 2 3 4 40 Inpatient Respite Care 40 41 General Inpatient Care 41 FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4307.2-4307.3) Rev. 1 43-103
4390 (Cont.) FORM CMS-1984-14 08-14 HOSPICE REIMBURSEMENT QUESTIONNAIRE PROVIDER CCN: PERIOD : WORKSHEET S-2 FROM: PROVIDER ORGANIZATION AND OPERATION Y / N DATE V/I 1 2 3 1 Has the provider changed ownership immediately prior to the beginning of the cost reporting period? Enter "Y" for yes or "N" for 1 no in column 1. If yes, enter the date of the change in column 2. (see instructions) 2 Has the provider terminated participation in the Medicare program? Enter "Y" for yes or "N" for no in column 1. 2 If yes, enter in column 2 the termination date. If yes, enter in column 3, "V" for voluntary or "I" for involuntary. 3 Is the provider involved in business transactions, including management contracts, with individuals or entities that were related to 3 the provider or its officers, medical staff, management personnel, or members of the board of directors through ownership, control, or family and other similar relationships? Enter "Y" for yes or "N" for no in column 1. (see instructions) FINANCIAL DATA AND REPORTS Y / N A / C / R DATE 1 2 3 4 Column 1: Were the financial statements prepared by a certified public accountant? Enter "Y" for yes or "N" for no. 4 Column 2: If yes, enter in column 2: "A" for audited, "C" for compiled, or "R" for reviewed. Submit complete copy of financial statements or enter date available in column 3. (see instructions) If no, see instructions. 5 Are the cost report total expenses and total revenues different from those on the filed financial statements? 5 Enter "Y" for yes or "N" for no in column 1. If yes, submit reconciliation. FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4308) 43-104 Rev. 1
08-14 FORM CMS-1984-14 4390 (Cont.) HOSPICE REIMBURSEMENT QUESTIONNAIRE PROVIDER CCN: PERIOD : WORKSHEET S-2 FROM: P S & R REPORT DATA Y / N DATE 1 2 6 Was the cost report prepared using the PS&R report only? Enter "Y" for yes or "N" for no in column 1. If yes, enter in column 2 the paid-through date 6 of the PS&R report used to prepare the cost report. (see instructions.) 7 Was the cost report prepared using the PS&R report for totals and the provider's records for allocation? Enter "Y" for yes or "N" for no in col.1. 7 If yes, enter in col. 2 the paid-through date of the PS&R report. (see instructions) 8 If line 6 or 7 is yes, were adjustments made to PS&R report data for additional claims that have been billed but are not included on the PS&R report used to file 8 the cost report? Enter "Y" for yes or "N" for no. If yes, see instructions. 9 If line 6 or 7 is yes, were adjustments made to PS&R report data for corrections of other PS&R report information? Enter "Y" for yes or "N" for no. 9 If yes, see instructions. 10 If line 6 or 7 is yes, were adjustments made to PS&R report data for Other? Enter "Y" for yes or "N" for no. 10 If yes, describe the other adjustments: 11 Was the cost report prepared only using the provider's records? Enter "Y" for yes or "N" for no. 11 If yes, see instructions. COST REPORT PREPARER CONTACT INFORMATION 12 First name Last name Title 12 13 Employer 13 14 Telephone number Email address 14 FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4308) Rev. 1 43-105
4390 (Cont.) FORM CMS-1984-14 08-14 RECLASSIFICATION AND ADJUSTMENT OF TRIAL BALANCE OF EXPENSES PROVIDER CCN: PERIOD : WORKSHEET A FROM: SUBTOTAL ( col. 1 plus RECLASSI- ADJUST- TOTAL SALARIES OTHER col. 2 ) FICATIONS SUBTOTAL MENTS ( col. 5 ± col. 6 ) 1 2 3 4 5 6 7 GENERAL SERVICE COST CENTERS 1 0100 Cap Rel Costs - Bldg & Fixt* 1 2 0200 Cap Rel Costs - Mvble Equip* 2 3 0300 Employee Benefits Department* 3 4 0400 Administrative & General* 4 5 0500 Plant Operation & Maintenance* 5 6 0600 Laundry & Linen Service* 6 7 0700 Housekeeping* 7 8 0800 Dietary* 8 9 0900 Nursing Administration* 9 10 1000 Routine Medical Supplies* 10 11 1100 Medical Records* 11 12 1200 Staff Transportation* 12 13 1300 Volunteer Service Coordination* 13 14 1400 Pharmacy* 14 15 1500 Physician Administrative Services* 15 16 Other General Service (specify)* 16 17 1700 Patient/Residential Care Services 17 DIRECT PATIENT CARE SERVICE COST CENTERS 25 2500 Inpatient Care - Contracted** 25 26 2600 Physician Services** 26 27 2700 Nurse Practitioner** 27 28 2800 Registered Nurse** 28 29 2900 LPN/LVN** 29 30 3000 Physical Therapy** 30 31 3100 Occupational Therapy** 31 32 3200 Speech/Language Pathology** 32 33 3300 Medical Social Services** 33 34 3400 Spiritual Counseling** 34 35 3500 Dietary Counseling** 35 36 3600 Counseling - Other** 36 37 3700 Hospice Aide and Homemaker Services** 37 38 3800 Durable Medical Equipment/Oxygen** 38 39 3900 Patient Transportation** 39 * Transfer the amounts in column 7 to Wkst. B, col. 0, line as appropriate. ** See instructions. Do not transfer the amounts in col. 7 to Wkst. B. FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4310) 43-106 Rev. 1
08-14 FORM CMS-1984-14 4390 (Cont.) RECLASSIFICATION AND ADJUSTMENT OF TRIAL BALANCE OF EXPENSES PROVIDER CCN: PERIOD : WORKSHEET A FROM: TOTAL ( col. 1 through RECLASSI- ADJUST- TOTAL SALARIES OTHER col. 5 ) FICATIONS SUBTOTAL MENTS ( col. 5 ± col. 6 ) 1 2 3 4 5 6 7 DIRECT PATIENT CARE SERVICE COST CENTERS (Cont.) 40 4000 Imaging Services** 40 41 4100 Labs and Diagnostics** 41 42 4200 Medical Supplies - Non-routine** 42 43 4300 Outpatient Services** 43 44 4400 Palliative Radiation Therapy** 44 45 4500 Palliative Chemotherapy** 45 46 Other Patient Care Services (specify)** 46 NONREIMBURSABLE COST CENTERS 60 6000 Bereavement Program* 60 61 6100 Volunteer Program* 61 62 6200 Fundraising* 62 63 6300 Hospice/Palliative Medicine Fellows* 63 64 6400 Palliative Care Program* 64 65 6500 Other Physician Services* 65 66 6600 Residential Care * 66 67 6700 Advertising* 67 68 6800 Telehealth/Telemonitoring* 68 69 6900 Thrift Store* 69 70 7000 Nursing Facility Room & Board* 70 71 Other Nonreimbursable (specify)* 71 100 Total 100 * Transfer the amounts in column 7 to Wkst. B, col. 0, line as appropriate. ** See instructions. Do not transfer the amounts in col. 7 to Wkst. B. FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4310) Rev. 1 43-107
4390 (Cont.) FORM CMS-1984-14 08-14 RECLASSIFICATION AND ADJUSTMENT OF TRIAL BALANCE OF EXPENSES PROVIDER CCN: PERIOD : WORKSHEET A-1 CONTINUOUS HOME CARE FROM: SUBTOTAL ( col. 1 plus RECLASSI- ADJUST- TOTAL SALARIES OTHER col. 2 ) FICATIONS SUBTOTAL MENTS ( col. 5 ± col. 6 ) 1 2 3 4 5 6 7 DIRECT PATIENT CARE SERVICE COST CENTERS 25 Inpatient Care - Contracted 25 26 Physician Services 26 27 Nurse Practitioner 27 28 Registered Nurse 28 29 LPN/LVN 29 30 Physical Therapy 30 31 Occupational Therapy 31 32 Speech/Language Pathology 32 33 Medical Social Services 33 34 Spiritual Counseling 34 35 Dietary Counseling 35 36 Counseling - Other 36 37 Hospice Aide and Homemaker Services 37 38 Durable Medical Equipment/Oxygen 38 39 Patient Transportation 39 40 Imaging Services 40 41 Labs and Diagnostics 41 42 Medical Supplies - Non-routine 42 43 Outpatient Services 43 44 Palliative Radiation Therapy 44 45 Palliative Chemotherapy 45 46 Other Patient Care Svc (specify) 46 100 Total * 100 * Transfer the amount in column 7 to Wkst. B, col. 0, line 50. FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4311) 43-108 Rev. 1
08-14 FORM CMS-1984-14 4390 (Cont.) RECLASSIFICATION AND ADJUSTMENT OF TRIAL BALANCE OF EXPENSES PROVIDER CCN: PERIOD : WORKSHEET A-2 ROUTINE HOME CARE FROM: SUBTOTAL ( col. 1 plus RECLASSI- ADJUST- TOTAL SALARIES OTHER col. 2 ) FICATIONS SUBTOTAL MENTS ( col. 5 ± col. 6 ) 1 2 3 4 5 6 7 DIRECT PATIENT CARE SERVICE COST CENTERS 25 Inpatient Care - Contracted 25 26 Physician Services 26 27 Nurse Practitioner 27 28 Registered Nurse 28 29 LPN/LVN 29 30 Physical Therapy 30 31 Occupational Therapy 31 32 Speech/Language Pathology 32 33 Medical Social Services 33 34 Spiritual Counseling 34 35 Dietary Counseling 35 36 Counseling - Other 36 37 Hospice Aide and Homemaker Services 37 38 Durable Medical Equipment/Oxygen 38 39 Patient Transportation 39 40 Imaging Services 40 41 Labs and Diagnostics 41 42 Medical Supplies - Non-routine 42 43 Outpatient Services 43 44 Palliative Radiation Therapy 44 45 Palliative Chemotherapy 45 46 Other Patient Care Svc (specify) 46 100 Total * 100 * Transfer the amount in column 7 to Wkst. B, col. 0, line 51. FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4311) Rev. 1 43-109
4390 (Cont.) FORM CMS-1984-14 08-14 RECLASSIFICATION AND ADJUSTMENT OF TRIAL BALANCE OF EXPENSES PROVIDER CCN: PERIOD : WORKSHEET A-3 INPATIENT RESPITE CARE FROM: SUBTOTAL ( col. 1 plus RECLASSI- ADJUST- TOTAL SALARIES OTHER col. 2 ) FICATIONS SUBTOTAL MENTS ( col. 5 ± col. 6 ) 1 2 3 4 5 6 7 DIRECT PATIENT CARE SERVICE COST CENTERS 25 Inpatient Care - Contracted 25 26 Physician Services 26 27 Nurse Practitioner 27 28 Registered Nurse 28 29 LPN/LVN 29 30 Physical Therapy 30 31 Occupational Therapy 31 32 Speech/Language Pathology 32 33 Medical Social Services 33 34 Spiritual Counseling 34 35 Dietary Counseling 35 36 Counseling - Other 36 37 Hospice Aide and Homemaker Services 37 38 Durable Medical Equipment/Oxygen 38 39 Patient Transportation 39 40 Imaging Services 40 41 Labs and Diagnostics 41 42 Medical Supplies - Non-routine 42 43 Outpatient Services 43 44 Palliative Radiation Therapy 44 45 Palliative Chemotherapy 45 46 Other Patient Care Svc (specify) 46 100 Total * 100 * Transfer the amount in column 7 to Wkst. B, col. 0, line 52. FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4311) 43-110 Rev. 1
08-14 FORM CMS-1984-14 4390 (Cont.) RECLASSIFICATION AND ADJUSTMENT OF TRIAL BALANCE OF EXPENSES PROVIDER CCN: PERIOD : WORKSHEET A-4 GENERAL INPATIENT CARE FROM: SUBTOTAL ( col. 1 plus RECLASSI- ADJUST- TOTAL SALARIES OTHER col. 2 ) FICATIONS SUBTOTAL MENTS ( col. 5 ± col. 6 ) 1 2 3 4 5 6 7 DIRECT PATIENT CARE SERVICE COST CENTERS 25 Inpatient Care - Contracted 25 26 Physician Services 26 27 Nurse Practitioner 27 28 Registered Nurse 28 29 LPN/LVN 29 30 Physical Therapy 30 31 Occupational Therapy 31 32 Speech/Language Pathology 32 33 Medical Social Services 33 34 Spiritual Counseling 34 35 Dietary Counseling 35 36 Counseling - Other 36 37 Hospice Aide and Homemaker Services 37 38 Durable Medical Equipment/Oxygen 38 39 Patient Transportation 39 40 Imaging Services 40 41 Labs and Diagnostics 41 42 Medical Supplies - Non-routine 42 43 Outpatient Services 43 44 Palliative Radiation Therapy 44 45 Palliative Chemotherapy 45 46 Other Patient Care Svc (specify) 46 100 Total * 100 * Transfer the amount in column 7 to Wkst. B, col. 0, line 53. FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4311) Rev. 1 43-111
4390 (Cont.) FORM CMS-1984-14 08-14 RECLASSIFICATIONS PROVIDER CCN: PERIOD : WORKSHEET A-6 FROM: Code INCREASES DECREASES LOC WS (1) Cost Center Line # Amount Cost Center Line # Amount Indicator EXPLANATION OF RECLASSIFICATION(S) 1 2 3 4 5 6 7 8 1 1 2 2 3 3 4 4 5 5 6 6 7 7 8 8 9 9 10 10 11 11 12 12 13 13 14 14 15 15 16 16 17 17 18 18 19 19 20 20 21 21 22 22 23 23 24 24 25 25 26 26 27 27 28 28 29 29 30 30 31 31 32 32 33 33 34 34 35 35 100 Total reclassifications 100 (1) A letter (A, B, etc.) must be entered on each line to identify each reclassification entry. Transfer the amounts in columns 4 and 7 to Wkst. A, col. 5, lines as appropriate. FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4316) 43-112 Rev. 1
08-14 FORM CMS-1984-14 4390 (Cont.) ADJUSTMENTS TO EXPENSES PROVIDER CCN: PERIOD : WORKSHEET A-8 FROM: EXPENSE CLASSIFICATION ON Basis for WKST. A TO / FROM WHICH Adjustment THE AMOUNT IS TO BE ADJUSTED LOC WS DESCRIPTION (1) (2) AMOUNT Cost Center Line No. Indicator 1 2 3 4 5 1 Investment income on restricted funds 1 (chapter 2) 2 Telephone services (pay stations excluded) 2 (chapter 21) 3 Adjustment resulting from transactions with related organ- Wkst. 3 izations (chapter 10) and home office costs (chapter 21) A-8-1 4 Revenue - employee and guest meals B Dietary 8 4 5 Income from imposition of interest, finance or penalty B Administrative and General 4 5 charges (chapter 21) 6 Bad debts included on trial balance 6 7 Patient personal purchases 7 8 Depreciation - buildings and fixtures Buildings & Fixtures 1 8 9 Depreciation - movable equipment Movable Equipment 2 9 10 Revenue - State-redirected room and board B Nursing Facility Room & Board 70 10 11 Other adjustments (specify) (3) 11 50 TOTAL (sum of lines 1 through 49) 50 (transfer to Wkst. A, col. 6, line 100) (1) Description - all chapter references in this column pertain to CMS Pub. 15-1 (2) Basis for adjustment (see instructions) A. Costs - if cost, including applicable overhead, can be determined B. Amount Received - if cost cannot be determined (3) Additional adjustments may be made on lines 11 thru 49 and subscripts thereof. FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4318) Rev. 1 43-113
4390 (Cont.) FORM CMS-1984-14 08-14 STATEMENT OF COSTS OF SERVICES FROM PROVIDER CCN: PERIOD : WORKSHEET A-8-1 RELATED ORGANIZATIONS AND HOME OFFICE COSTS FROM: PART I - COSTS INCURRED AND ADJUSTMENTS REQUIRED AS A RESULT OF TRANSACTIONS WITH RELATED ORGANIZATIONS OR CLAIMED HOME OFFICE COSTS Net Wkst. A Amount Amount Adjustments Line Allowable Included (col. 4 minus LOC WS Number Cost Center Expense Items In Cost in Wkst. A col. 5) * Indicator 1 2 3 4 5 6 7 1 1 2 2 3 3 4 4 5 5 6 6 7 7 8 8 9 9 10 TOTALS (sum of lines 1 through 9) 10 (transfer col. 6, line 10 to Wkst. A-8, col. 2, line 3) * Transfer amounts in col. 6, lines 1 through 9 (and subscripts as appropriate) to Wkst. A, col. 6, lines as indicated in col. 1. Positive amounts increase cost and negative amounts decrease cost. For related organization or home office cost which has not been posted to Wkst. A, col. 1 and/or col. 2, report the amount allowable in col. 4 above. PART II - INTERRELATIONSHIP TO RELATED ORGANIZATION(S) AND / OR HOME OFFICE The Secretary, by virtue of the authority granted under section 1814(b)(1) of the Social Security Act, requires that you furnish the information requested under Part II of this worksheet. This information is used by the Centers for Medicare and Medicare Services and its contractors in determining that the costs applicable to services, facilities, and supplies furnished by organizations related to you by common ownership or control represent reasonable costs as determined under section 1861 of the Social Security Act. If you do not provide all or any part of the requested information, the cost report is considered incomplete and not acceptable for purposes of claiming reimbursement under title XVIII. Related Organization(s) and/or Home Office Percentage Percentage of of Type of Symbol (1) Name Ownership Name Ownership Business 1 2 3 4 5 6 1 1 2 2 3 3 4 4 5 5 6 6 7 7 8 8 9 9 10 10 (1) Use the followings symbols to indicate interrelationship to related organizations: A. Individual has financial interest (stockholder, partner, etc.) in both related organization and in provider. B. Corporation, partnership or other organization has financial interest in provider. C. Provider has financial interest in corporation, partnership, or other organization. D. Director, officer, administrator or key person of provider or organization. E. Individual is director, officer, administrator or key person of provider and related organization. F. Director, officer, administrator or key person of related organization or relative of such person has financial interest in provider. G. Other (financial or non-financial) specify FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4319) 43-114 Rev. 1
08-14 FORM CMS-1984-14 4390 (Cont.) COST ALLOCATION PROVIDER CCN: PERIOD : WORKSHEET B FROM: NET CAP REL CAP REL EMPLOYEE SUBTOTAL ADMINIS- PLANT LAUNDRY HOUSE- DIETARY EXPENSES BLDG MVBLE BENEFITS ( sum of col. 0 TRATIVE & OP & & LINEN KEEPING FOR ALLOC. & FIX EQUIP DEPARTMENT through col. 3) GENERAL MAINT Cost Center Descriptions 0 1 2 3 3A 4 5 6 7 8 GENERAL SERVICE COST CENTERS 1 Cap Rel Costs - Bldg & Fixt 1 2 Cap Rel Costs - Mvble Equip 2 3 Employee Benefits Department 3 4 Administrative & General 4 5 Plant Operation & Maintenance 5 6 Laundry & Linen Service 6 7 Housekeeping 7 8 Dietary 8 9 Nursing Administration 9 10 Routine Medical Supplies 10 11 Medical Records 11 12 Staff Transportation 12 13 Volunteer Service Coordination 13 14 Pharmacy 14 15 Physician Administrative Services 15 16 Other General Service (specify) 16 17 Patient/Residential Care Services 17 LEVEL OF CARE 50 Continuous Home Care 50 51 Routine Home Care 51 52 Inpatient Respite Care 52 53 General Inpatient Care 53 FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4320) Rev. 1 43-115
4390 (Cont.) FORM CMS-1984-14 08-14 COST ALLOCATION PROVIDER CCN: PERIOD : WORKSHEET B FROM: NET CAP REL CAP REL EMPLOYEE SUBTOTAL ADMINIS- PLANT LAUNDRY HOUSE- DIETARY EXPENSES BLDG MVBLE BENEFITS ( sum of col. 0 TRATIVE & OP & & LINEN KEEPING FOR ALLOC. & FIX EQUIP DEPARTMENT through col. 3) GENERAL MAINT Cost Center Descriptions 0 1 2 3 3A 4 5 6 7 8 NONREIMBURSABLE COST CENTERS 60 Bereavement Program 60 61 Volunteer Program 61 62 Fundraising 62 63 Hospice/Palliative Medicine Fellows 63 64 Palliative Care Program 64 65 Other Physician Services 65 66 Residential Care 66 67 Advertising 67 68 Telehealth/Telemonitoring 68 69 Thrift Store 69 70 Nursing Facility Room & Board 70 71 Other Nonreimbursable (specify) 71 100 Negative Cost Center 100 101 Total 101 FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4320) 43-116 Rev. 1
08-14 FORM CMS-1984-14 4390 (Cont.) COST ALLOCATION PROVIDER CCN: PERIOD : WORKSHEET B FROM: NURSING ROUTINE MEDICAL STAFF VOLUNTEER PHARMACY PHYSICIAN OTHER PATIENT / ADMINIS- MEDICAL RECORDS TRANS- SVC COOR- ADMINISTRA- GENERAL RESIDENTIAL TRATION SUPPLIES PORTATION DINATION TIVE SVCS SERVICE CARE SVCS TOTAL Cost Center Descriptions 9 10 11 12 13 14 15 16 17 18 GENERAL SERVICE COST CENTERS 1 Cap Rel Costs - Bldg & Fixt 1 2 Cap Rel Costs - Mvble Equip 2 3 Employee Benefits Department 3 4 Administrative & General 4 5 Plant Operation & Maintenance 5 6 Laundry & Linen Service 6 7 Housekeeping 7 8 Dietary 8 9 Nursing Administration 9 10 Routine Medical Supplies 10 11 Medical Records 11 12 Staff Transportation 12 13 Volunteer Service Coordination 13 14 Pharmacy 14 15 Physician Administrative Services 15 16 Other General Service (specify) 16 17 Patient/Residential Care Services 17 LEVEL OF CARE 50 Continuous Home Care 50 51 Routine Home Care 51 52 Inpatient Respite Care 52 53 General Inpatient Care 53 FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4320) Rev. 1 43-117
4390 (Cont.) FORM CMS-1984-14 08-14 COST ALLOCATION PROVIDER CCN: PERIOD : WORKSHEET B FROM: NURSING ROUTINE MEDICAL STAFF VOLUNTEER PHARMACY PHYSICIAN OTHER PATIENT/ ADMINIS- MEDICAL RECORDS TRANS- SVC COOR- ADMINISTRA- GENERAL RESIDENTIAL TRATION SUPPLIES PORTATION DINATION TIVE SVCS SERVICE CARE SVCS TOTAL Cost Center Descriptions 9 10 11 12 13 14 15 16 17 18 NONREIMBURSABLE COST CENTERS 60 Bereavement Program 60 61 Volunteer Program 61 62 Fundraising 62 63 Hospice/Palliative Medicine Fellows 63 64 Palliative Care Program 64 65 Other Physician Services 65 66 Residential Care 66 67 Advertising 67 68 Telehealth/Telemonitoring 68 69 Thrift Store 69 70 Nursing Facility Room & Board 70 71 Other Nonreimbursable (specify) 71 100 Negative Cost Center 100 101 Total 101 FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4320) 43-118 Rev. 1
08-14 FORM CMS-1984-14 4390 (Cont.) COST ALLOCATION - STATISTICAL BASIS PROVIDER CCN: PERIOD : WORKSHEET B-1 FROM: CAP REL CAP REL EMPLOYEE ADMINIS- PLANT LAUNDRY HOUSE- DIETARY BLDG MVBLE BENEFITS TRATIVE & OP & & LINEN KEEPING & FIX EQUIP DEPARTMENT GENERAL MAINT SQUARE DOLLAR GROSS RECONCIL- ACCUM. SQUARE IN-FACILITY SQUARE IN-FACILITY FEET VALUE SALARIES IATION COST FEET DAYS FEET DAYS Cost Center Descriptions 1 2 3 4A 4 5 6 7 8 GENERAL SERVICE COST CENTERS 1 Cap Rel Costs - Bldg & Fixt 1 2 Cap Rel Costs - Mvble Equip 2 3 Employee Benefits Department 3 4 Administrative & General 4 5 Plant Operation & Maintenance 5 6 Laundry & Linen Service 6 7 Housekeeping 7 8 Dietary 8 9 Nursing Administration 9 10 Routine Medical Supplies 10 11 Medical Records 11 12 Staff Transportation 12 13 Volunteer Service Coordination 13 14 Pharmacy 14 15 Physician Administrative Services 15 16 Other General Service (specify) 16 17 Patient/Residential Care Services 17 LEVEL OF CARE 50 Continuous Home Care 50 51 Routine Home Care 51 52 Inpatient Respite Care 52 53 General Inpatient Care 53 FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4320) Rev. 1 43-119
4390 (Cont.) FORM CMS-1984-14 08-14 COST ALLOCATION - STATISTICAL BASIS PROVIDER CCN: PERIOD : WORKSHEET B-1 FROM: CAP REL CAP REL EMPLOYEE ADMINIS- PLANT LAUNDRY HOUSE- DIETARY BLDG MVBLE BENEFITS TRATIVE & OP & & LINEN KEEPING & FIX EQUIP DEPARTMENT GENERAL MAINT SQUARE DOLLAR GROSS RECONCIL- ACCUM. SQUARE IN-FACILITY SQUARE IN-FACILITY FEET VALUE SALARIES IATION COST FEET DAYS FEET DAYS Cost Center Descriptions 1 2 3 4A 4 5 6 7 8 NONREIMBURSABLE COST CENTERS 60 Bereavement Program 60 61 Volunteer Program 61 62 Fundraising 62 63 Hospice/Palliative Medicine Fellows 63 64 Palliative Care Program 64 65 Other Physician Services 65 66 Residential Care 66 67 Advertising 67 68 Telehealth/Telemonitoring 68 69 Thrift Store 69 70 Nursing Facility Room & Board 70 71 Other Nonreimbursable (specify) 71 100 Negative Cost Center 100 101 Cost to be allocated (per Wkst. B) 101 102 Unit cost multiplier 102 FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4320) 43-120 Rev. 1
08-14 FORM CMS-1984-14 4390 (Cont.) COST ALLOCATION - STATISTICAL BASIS PROVIDER CCN: PERIOD : WORKSHEET B-1 FROM: NURSING ROUTINE MEDICAL STAFF VOLUNTEER PHARMACY PHYSICIAN OTHER PATIENT/ ADMINIS- MEDICAL RECORDS TRANS- SVC COOR- ADMINISTRA- GENERAL RESIDENTIAL TRATION SUPPLIES PORTATION DINATION TIVE SVCS SERVICE CARE SVCS DIRECT PATIENT PATIENT HOURS OF PATIENT SPECIFY IN-FACILITY NURS. HRS. DAYS DAYS MILEAGE SERVICE CHARGES DAYS BASIS DAYS TOTAL Cost Center Descriptions 9 10 11 12 13 14 15 16 17 18 GENERAL SERVICE COST CENTERS 1 Cap Rel Costs - Bldg & Fixt 1 2 Cap Rel Costs - Mvble Equip 2 3 Employee Benefits Department 3 4 Administrative & General 4 5 Plant Operation & Maintenance 5 6 Laundry & Linen Service 6 7 Housekeeping 7 8 Dietary 8 9 Nursing Administration 9 10 Routine Medical Supplies 10 11 Medical Records 11 12 Staff Transportation 12 13 Volunteer Service Coordination 13 14 Pharmacy 14 15 Physician Administrative Services 15 16 Other General Service (specify) 16 17 Patient/Residential Care Services 17 LEVEL OF CARE 50 Continuous Home Care 50 51 Routine Home Care 51 52 Inpatient Respite Care 52 53 General Inpatient Care 53 FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4320) Rev. 1 43-121
4390 (Cont.) FORM CMS-1984-14 08-14 COST ALLOCATION - STATISTICAL BASIS PROVIDER CCN: PERIOD : WORKSHEET B-1 FROM: NURSING ROUTINE MEDICAL STAFF VOLUNTEER PHARMACY PHYSICIAN OTHER PATIENT/ ADMINIS- MEDICAL RECORDS TRANS- SVC COOR- ADMINISTRA- GENERAL RESIDENTIAL TRATION SUPPLIES PORTATION DINATION TIVE SVCS SERVICE CARE SVCS DIRECT PATIENT PATIENT HOURS OF PATIENT SPECIFY IN-FACILITY NURS. HRS. DAYS DAYS MILEAGE SERVICE CHARGES DAYS BASIS DAYS TOTAL Cost Center Descriptions 9 10 11 12 13 14 15 16 17 18 NONREIMBURSABLE COST CENTERS 60 Bereavement Program 60 61 Volunteer Program 61 62 Fundraising 62 63 Hospice/Palliative Medicine Fellows 63 64 Palliative Care Program 64 65 Other Physician Services 65 66 Residential Care 66 67 Advertising 67 68 Telehealth/Telemonitoring 68 69 Thrift Store 69 70 Nursing Facility Room & Board 70 71 Other Nonreimbursable (specify) 71 100 Negative Cost Center 100 101 Cost to be allocated (per Wkst. B) 101 102 Unit cost multiplier 102 FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4320) 43-122 Rev. 1
08-14 FORM CMS-1984-14 4390 (Cont.) CALCULATION OF PER DIEM COST PROVIDER CCN: PERIOD : WORKSHEET C FROM: TITLE XVIII TITLE XIX MEDICARE MEDICAID TOTAL 1 2 3 CONTINUOUS HOME CARE 1 Total cost (Wkst. B, col 18, line 50) 1 2 Total unduplicated days (Wkst. S-1, col. 4, line 30) 2 3 Total average cost per diem (line 1 divided by line 2) 3 4 Unduplicated program days (Wkst. S-1, col. as appropriate, line 30) 4 5 Program cost (line 3 times line 4) 5 ROUTINE HOME CARE 6 Total cost (Wkst. B, col. 18, line 51) 6 7 Total unduplicated days (Wkst. S-1, col. 4, line 31) 7 8 Total average cost per diem (line 6 divided by line 7) 8 9 Unduplicated program days (Wkst. S-1, col. as appropriate, line 31) 9 10 Program cost (line 8 times line 9) 10 INPATIENT RESPITE CARE 11 Total cost (Wkst. B, col. 18, line 52) 11 12 Total unduplicated days (Wkst. S-1, col. 4, line 32) 12 13 Total average cost per diem (line 11 divided by line 12) 13 14 Unduplicated program days (Wkst. S-1, col. as appropriate, line 32) 14 15 Program cost (line 13 times line 14) 15 GENERAL INPATIENT CARE 16 Total cost (Wkst. B, col. 18, line 53) 16 17 Total unduplicated days (Wkst. S-1, col. 4, line 33) 17 18 Total average cost per diem (line 16 divided by line 17) 18 19 Unduplicated program days (Wkst. S-1, col. as appropriate, line 33) 19 20 Program cost (line 18 times line 19) 20 TOTAL HOSPICE CARE 21 Total cost (sum of line 1 + line 6 + line 11 + line 16) 21 22 Total unduplicated days (Wkst. S-1, col. 4, line 34) 22 23 Average cost per diem (line 21 divided by line 22) 23 FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4330) Rev. 1 43-123
4390 (Cont.) FORM CMS-1984-14 08-14 BALANCE SHEET PROVIDER CCN: PERIOD : WORKSHEET F FROM: Assets AMOUNT CURRENT ASSETS 1 Cash on hand and in banks 1 2 Temporary investments 2 3 Notes receivable 3 4 Accounts receivable 4 5 Other receivables 5 6 Less: allowances for uncollectible notes and accounts receivable 6 7 Inventory 7 8 Prepaid expenses 8 9 Other current assets 9 10 TOTAL CURRENT ASSETS (sum of lines 1 through 9) 10 FIXED ASSETS 11 Land 11 12 Land improvements 12 13 Less: Accumulated depreciation 13 14 Buildings 14 15 Less Accumulated depreciation 15 16 Leasehold improvements 16 17 Less: Accumulated Amortization 17 18 Fixed equipment 18 19 Less: Accumulated depreciation 19 20 Automobiles and trucks 20 21 Less: Accumulated depreciation 21 22 Major movable equipment 22 23 Less: Accumulated depreciation 23 24 Minor equipment - Depreciable 24 25 Less: Accumulated depreciation 25 26 TOTAL FIXED ASSETS (sum of lines 11 through 25) 26 OTHER ASSETS 27 Investments 27 28 Deposits on leases 28 29 Due from owners/officers 29 30 Other assets 30 31 TOTAL OTHER ASSETS (sum of lines 27 through 30) 31 32 TOTAL ASSETS (sum of lines 10, 26, and 31) 32 Liabilities and Fund Balances AMOUNT CURRENT LIABILITIES 33 Accounts payable 33 34 Salaries, wages & fees payable 34 35 Payroll taxes payable 35 36 Notes & loans payable (short term) 36 37 Deferred income 37 38 Accelerated payments 38 39 Other current liabilities 39 40 TOTAL CURRENT LIABILITIES (sum of lines 33 through 39) 40 LONG TERM LIABILITIES 41 Mortgage payable 41 42 Notes payable 42 43 Unsecured loans 43 44 Loans from owners: 44 45 Other long term liabilities 45 46 TOTAL LONG TERM LIABILITIES (sum of lines 41 through 45) 46 47 TOTAL LIABILITIES (sum of lines 40 and 46) 47 CAPITAL ACCOUNT 48 Fund balance 48 49 TOTAL LIABILITIES AND FUND BALANCE (sum of lines 47 and 48) 49 ( ) = contra amount FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4350 and 4350.1) 43-124 Rev. 1
08-14 FORM CMS-1984-14 4390 (Cont.) STATEMENT OF CHANGES PROVIDER CCN: PERIOD : WORKSHEET F -1 IN FUND BALANCES FROM: GENERAL SPECIFIC ENDOWMENT PLANT FUND PURPOSE FUND FUND FUND 1 2 3 4 1 Fund balances at beginning 1 of period 2 Net income / (loss) 2 (from Wkst. F-2, line 42) 3 Total 3 (sum of line 1 and line 2) 4 Additions (credit adjustments) 4 (specify) 5 5 6 6 7 7 8 8 9 9 10 Total additions 10 (sum of lines 4 through 9) 11 Subtotal 11 (line 3 plus line 10) 12 Deductions (debit adjustments) 12 (specify) 13 13 14 14 15 15 16 16 17 17 18 Total deductions 18 (sum of lines 12 through 17) 19 Fund balance at end of period per balance 19 sheet (line 11 minus line 18) FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4350 and 4350.2) Rev. 1 43-125
4390 (Cont.) FORM CMS-1984-14 08-14 STATEMENT OF REVENUES PROVIDER CCN: PERIOD : WORKSHEET F - 2 AND OPERATING EXPENSES FROM: PART I - REVENUES TITLE XVIII TITLE XIX MEDICARE MEDICAID OTHER TOTAL 1 2 3 4 GROSS PATIENT REVENUE 1 Continuous Home Care 1 2 Routine Home Care 2 3 Inpatient Respite Care 3 4 General Inpatient Care 4 5 Drug copay / coinsurance 5 6 Total gross patient revenue 6 (sum of lines 1 through 5) 7 Less: Contractual allowances and discounts 7 8 Net patient revenue 8 (line 6 minus line 7) OTHER REVENUE 9 Hospice physician services 9 10 Room and board 10 11 Palliative consults / Other phys. services 11 12 Donations / Charitable contributions 12 13 Rebates / refunds of expenses 13 14 Income from investments 14 15 Governmental appropriations 15 16 Other (specify) 16 17 17 18 18 19 19 20 20 21 21 22 22 23 23 24 24 25 25 26 Total revenues 26 (sum of lines 8 through 25) PART II - OPERATING EXPENSES 1 2 27 Operating expenses (per Wkst A, col. 3, line 100) 27 28 Add (specify) 28 29 29 30 30 31 31 32 32 33 33 34 Total additions (sum of lines 28 through 33) 34 35 Deduct (specify) 35 36 36 37 37 38 38 39 39 40 Total deductions (sum of lines 35 through 39) 40 41 Total operating expenses 41 (sum of lines 27 and 34, minus line 40) 42 Net income / (loss) for the period 42 (line 26 minus line 41) FORM CMS-1984-14 (08-2014) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-2, SECTION 4350 and 4350.3) 43-126 Rev. 1
Attachment B Sample Hospice Chart of Accounts
SAMPLE HOSPICE CHART OF ACCOUNTS ACCOUNT NUMBER ACCOUNT DESCRIPTION CURRENT ASSETS 1000-00 Checking account 1050-00 Payroll account 1060-00 Savings account 1080-00 Petty cash 1101-00 Accounts receivable - Medicare 1102-00 Accounts receivable - Medicaid 1103-00 Accounts receivable - Medicaid R&B 1104-00 Accounts receivable - Private 1190-00 Allowance for bad debts 1191-00 Allowance for contractual adjustments-medicare 1192-00 Allowance for contractual adjustments-medicaid 1194-00 Allowance for contractual adjustments-other 1200-00 Notes receivable 1201-00 Due from Medicare 1202-00 Employee advances 1203-00 Other receivables 1204-00 Due from stockholder 1205-00 Accrued interest receivable 1400-00 Prepaid Insurance 1401-00 Prepaid Expenses PROPERTY AND EQUIPMENT 1500-00 Land 1510-00 Buildings 1511-00 Accum depreciation - Building 1520-00 Building Improvements 1521-00 Accum depreciation - Bldg improvements 1550-00 Leasehold improvements 1551-00 Accum depreciation - Leasehold improvements 1570-00 Equipment 1571-00 Accum depreciation - Equipment 1580-00 Furniture and fixtures 1581-00 Accum depreciation - Furniture and fixtures 1650-00 Vehicles 1651-00 Accum depreciation - Vehicles Page 1 of 10
SAMPLE HOSPICE CHART OF ACCOUNTS ACCOUNT NUMBER ACCOUNT DESCRIPTION OTHER ASSETS 1800-00 Security deposits 1850-00 Goodwill 1851-00 Accum amortization - Goodwill 1900-00 Other intangible assets 1901-00 Accum amortization - other intangibles CURRENT LIABILITIES 2000-00 Accounts payable 2005-00 Accounts payable - Medicaid R&B 2310-00 Current maturities of long-term debt 2020-00 Notes payable 2030-00 Due to stockholder 2610-00 Accrued salaries 2620-00 Accrued vacation pay 2630-00 Accrued pension payable 2640-00 Accrued property taxes payable 2650-00 Accrued other 2660-00 Accrued interest payable 2200-00 Federal withholding tax payable 2210-00 FICA withholding tax payable 2220-00 State withholding tax payable 2250-00 Local withholding tax payable 2280-00 Accrued FUTA 2290-00 Accrued SUTA 2100-00 Employee health insurance payable 2110-00 Employee garnishments LONG-TERM LIABILITIES 2800-00 Long-term notes payable 2810-00 Capitalized lease obligations STOCKHOLDERS' EQUITY 3010-00 Common Stock 3030-00 Additional paid in capital 3040-00 Retained earnings Page 2 of 10
SAMPLE HOSPICE CHART OF ACCOUNTS ACCOUNT NUMBER ACCOUNT DESCRIPTION REVENUE 4010-10 Medicare - Routine 4011-20 Medicare - Continuous Care 4012-30 Medicare - I/P Respite 4013-40 Medicare - GIP 4020-10 Medicaid - Routine 4021-20 Medicaid - Continuous Care 4022-30 Medicaid - I/P Respite 4023-40 Medicaid - GIP 4024-90 Medicaid - Room & Board 4030-10 Private Pay - Routine 4031-20 Private Pay - Continuous Care 4032-30 Private Pay - I/P Respite 4033-40 Private Pay - GIP 4050-50 Palliative physician services 4051-50 Palliative other services 4055-60 Other physician services 4060-70 Residential revenue 4200-00 Contractual adjustments - Medicare 4210-00 Contractual adjustments - Medicaid 4211-00 Contractual adjustments - Other EXPENSES 4300-00 Other income 5000-00 Salaries - administrator 5001-00 Salaries - office and clerical 5002-00 Salaries - human resources 5003-00 Salaries - maintenance 5004-00 Salaries - housekeeping 5005-00 Salaries - dietary 5006-00 Salaries - housekeeping 5007-00 Salaries - medical records 5008-00 Salaries - nursing administration 5009-00 Salaries - Volunteer coordinator 5010-00 Salaries - physician (general) 5010-05 Salaries - physician (administrative) 5010-10 Salaries - physician (routine) 5010-20 Salaries - physician (continuous) 5010-30 Salaries - physician (I/P respite) 5010-40 Salaries - physician (GIP) 5010-50 Salaries - physician (palliative care) Page 3 of 10
SAMPLE HOSPICE CHART OF ACCOUNTS ACCOUNT NUMBER ACCOUNT DESCRIPTION 5010-60 Salaries - physician (other services) 5015-00 Salaries - nurse practitioner (general) 5015-10 Salaries - nurse practitioner (routine) 5015-20 Salaries - nurse practitioner (continuous) 5015-30 Salaries - nurse practitioner (I/P respite) 5015-40 Salaries - nurse practitioner (GIP) 5015-50 Salaries - nurse practitioner (palliative care) 5020-00 Salaries - registered nurses (general) 5020-10 Salaries - registered nurses (routine) 5020-20 Salaries - registered nurses (continuous) 5020-30 Salaries - registered nurses (I/P respite) 5020-40 Salaries - registered nurses (GIP) 5020-50 Salaries - registered nurses (palliative care) 5025-00 Salaries - LPN/LVNs (general) 5025-10 Salaries - LPN/LVNs (routine) 5025-20 Salaries - LPN/LVNs (continuous) 5025-30 Salaries - LPN/LVNs (I/P respite) 5025-40 Salaries - LPN/LVNs (GIP) 5025-50 Salaries - LPN/LVNs (palliative care) 5030-00 Salaries - physical therapy (general) 5030-10 Salaries - physical therapy (routine) 5030-20 Salaries - physical therapy (continuous) 5030-30 Salaries - physical therapy (I/P respite) 5030-40 Salaries - physical therapy (GIP) 5030-50 Salaries - physical therapy (palliative care) 5040-00 Salaries - occupational therapy (general) 5040-10 Salaries - occupational therapy (routine) 5040-20 Salaries - occupational therapy (continuous) 5040-30 Salaries - occupational therapy (I/P respite) 5040-40 Salaries - occupational therapy (GIP) 5040-50 Salaries - occupational therapy (palliative care) 5050-00 Salaries - speech therapy (general) 5050-10 Salaries - speech therapy (routine) 5050-20 Salaries - speech therapy (continuous) 5050-30 Salaries - speech therapy (I/P respite) 5050-40 Salaries - speech therapy (GIP) 5050-50 Salaries - speech therapy (palliative care) 5060-00 Salaries - medical social services (general) 5060-10 Salaries - medical social services (routine) 5060-20 Salaries - medical social services (continuous) 5060-30 Salaries - medical social services (I/P respite) 5060-40 Salaries - medical social services (GIP) 5060-50 Salaries - medical social services (palliative care) 5070-00 Salaries - spiritual counseling (general) 5070-10 Salaries - spiritual counseling (routine) 5070-20 Salaries - spiritual counseling (continuous) 5070-30 Salaries - spiritual counseling (I/P respite) 5070-40 Salaries - spiritual counseling (GIP) Page 4 of 10
SAMPLE HOSPICE CHART OF ACCOUNTS ACCOUNT NUMBER ACCOUNT DESCRIPTION 5070-50 Salaries - spiritual counseling (palliative care) 5080-00 Salaries - dietary counseling (general) 5080-10 Salaries - dietary counseling (routine) 5080-20 Salaries - dietary counseling (continuous) 5080-30 Salaries - dietary counseling (I/P respite) 5080-40 Salaries - dietary counseling (GIP) 5080-50 Salaries - dietary counseling (palliative care) 5090-00 Salaries - other counseling (general) 5090-10 Salaries - other counseling (routine) 5090-20 Salaries - other counseling (continuous) 5090-30 Salaries - other counseling (I/P respite) 5090-40 Salaries - other counseling (GIP) 5090-50 Salaries - other counseling (palliative care) 5095-00 Salaries - Aide and homemaker (general) 5095-10 Salaries - Aide and homemaker (routine) 5095-20 Salaries - Aide and homemaker (continuous) 5095-30 Salaries - Aide and homemaker (I/P respite) 5095-40 Salaries - Aide and homemaker (GIP) 5095-50 Salaries - Aide and homemaker (palliative care) 5096-00 Salaries - Bereavement program 5097-00 Salaries - Volunteer program 5098-70 Salaries - Residential care 5100-00 Payroll taxes 5110-00 Workers' compensation 5120-00 Health insurance 5130-00 Pension 5140-00 Other benefits 5200-00 Travel - administrative 5210-00 Travel - physician (general) 5210-05 Travel - physician (administrative) 5210-10 Travel - physician (routine) 5210-20 Travel - physician (continuous) 5210-30 Travel - physician (I/P respite) 5210-40 Travel - physician (GIP) 5210-50 Travel - physician (palliative care) 5210-60 Travel - physician (other services) 5215-00 Travel - nurse practitioner (general) 5215-10 Travel - nurse practitioner (routine) 5215-20 Travel - nurse practitioner (continuous) 5215-30 Travel - nurse practitioner (I/P respite) 5215-40 Travel - nurse practitioner (GIP) 5215-50 Travel - nurse practitioner (palliative care) 5220-00 Travel - registered nurses (general) 5220-10 Travel - registered nurses (routine) 5220-20 Travel - registered nurses (continuous) 5220-30 Travel - registered nurses (I/P respite) Page 5 of 10
SAMPLE HOSPICE CHART OF ACCOUNTS ACCOUNT NUMBER ACCOUNT DESCRIPTION 5220-40 Travel - registered nurses (GIP) 5220-50 Travel - registered nurses (palliative care) 5225-00 Travel - LPN/LVNs (general) 5225-10 Travel - LPN/LVNs (routine) 5225-20 Travel - LPN/LVNs (continuous) 5225-30 Travel - LPN/LVNs (I/P respite) 5225-40 Travel - LPN/LVNs (GIP) 5225-50 Travel - LPN/LVNs (palliative care) 5230-00 Travel - physical therapy (general) 5230-10 Travel - physical therapy (routine) 5230-20 Travel - physical therapy (continuous) 5230-30 Travel - physical therapy (I/P respite) 5230-40 Travel - physical therapy (GIP) 5230-50 Travel - physical therapy (palliative care) 5240-00 Travel - occupational therapy (general) 5240-10 Travel - occupational therapy (routine) 5240-20 Travel - occupational therapy (continuous) 5240-30 Travel - occupational therapy (I/P respite) 5240-40 Travel - occupational therapy (GIP) 5240-50 Travel - occupational therapy (palliative care) 5250-00 Travel - speech therapy (general) 5250-10 Travel - speech therapy (routine) 5250-20 Travel - speech therapy (continuous) 5250-30 Travel - speech therapy (I/P respite) 5250-40 Travel - speech therapy (GIP) 5250-50 Travel - speech therapy (palliative care) 5260-00 Travel - medical social services (general) 5260-10 Travel - medical social services (routine) 5260-20 Travel - medical social services (continuous) 5260-30 Travel - medical social services (I/P respite) 5260-40 Travel - medical social services (GIP) 5260-50 Travel - medical social services (palliative care) 5270-00 Travel - spiritual counseling (general) 5270-10 Travel - spiritual counseling (routine) 5270-20 Travel - spiritual counseling (continuous) 5270-30 Travel - spiritual counseling (I/P respite) 5270-40 Travel - spiritual counseling (GIP) 5270-50 Travel - spiritual counseling (palliative care) 5280-00 Travel - dietary counseling (general) 5280-10 Travel - dietary counseling (routine) 5280-20 Travel - dietary counseling (continuous) 5280-30 Travel - dietary counseling (I/P respite) 5280-40 Travel - dietary counseling (GIP) 5280-50 Travel - dietary counseling (palliative care) 5290-00 Travel - other counseling (general) 5290-10 Travel - other counseling (routine) 5290-20 Travel - other counseling (continuous) 5290-30 Travel - other counseling (I/P respite) Page 6 of 10
SAMPLE HOSPICE CHART OF ACCOUNTS ACCOUNT NUMBER ACCOUNT DESCRIPTION 5290-40 Travel - other counseling (GIP) 5290-50 Travel - other counseling (palliative care) 5295-00 Travel - Aide and homemaker (general) 5295-10 Travel - Aide and homemaker (routine) 5295-20 Travel - Aide and homemaker (continuous) 5295-30 Travel - Aide and homemaker (I/P respite) 5295-40 Travel - Aide and homemaker (GIP) 5295-50 Travel - Aide and homemaker (palliative care) 5296-00 Travel - Bereavement program 5297-00 Travel - Volunteer program 5300-00 Purchased services - administrative 5310-00 Purchased services - physician (general) 5310-05 Purchased services - physician (administrative) 5310-10 Purchased services - physician (routine) 5310-20 Purchased services - physician (continuous) 5310-30 Purchased services - physician (I/P respite) 5310-40 Purchased services - physician (GIP) 5310-50 Purchased services - physician (other services) 5320-00 Purchased services - registered nurses (general) 5320-10 Purchased services - registered nurses (routine) 5320-20 Purchased services - registered nurses (continuous) 5320-30 Purchased services - registered nurses (I/P respite) 5320-40 Purchased services - registered nurses (GIP) 5325-00 Purchased services - LPN/LVNs (general) 5325-10 Purchased services - LPN/LVNs (routine) 5325-20 Purchased services - LPN/LVNs (continuous) 5325-30 Purchased services - LPN/LVNs (I/P respite) 5325-40 Purchased services - LPN/LVNs (GIP) 5330-00 Purchased services - physical therapy (general) 5330-10 Purchased services - physical therapy (routine) 5330-20 Purchased services - physical therapy (continuous) 5330-30 Purchased services - physical therapy (I/P respite) 5330-40 Purchased services - physical therapy (GIP) 5340-00 Purchased services - speech therapy (general) 5340-10 Purchased services - speech therapy (routine) 5340-20 Purchased services - speech therapy (continuous) 5340-30 Purchased services - speech therapy (I/P respite) 5340-40 Purchased services - speech therapy (GIP) 5350-00 Purchased services - occupational therapy (general) 5350-10 Purchased services - occupational therapy (routine) 5350-20 Purchased services - occupational therapy (continuous) 5350-30 Purchased services - occupational therapy (I/P respite) 5350-40 Purchased services - occupational therapy (GIP) 5360-00 Purchased services - medical social services (general) 5360-10 Purchased services - medical social services (routine) 5360-20 Purchased services - medical social services (continuous) 5360-30 Purchased services - medical social services (I/P respite) Page 7 of 10
SAMPLE HOSPICE CHART OF ACCOUNTS ACCOUNT NUMBER ACCOUNT DESCRIPTION 5360-40 Purchased services - medical social services (GIP) 5370-00 Purchased services - spiritual counseling (general) 5370-10 Purchased services - spiritual counseling (routine) 5370-20 Purchased services - spiritual counseling (continuous) 5370-30 Purchased services - spiritual counseling (I/P respite) 5370-40 Purchased services - spiritual counseling (GIP) 5380-00 Purchased services - dietary counseling (general) 5380-10 Purchased services - dietary counseling (routine) 5380-20 Purchased services - dietary counseling (continuous) 5380-30 Purchased services - dietary counseling (I/P respite) 5380-40 Purchased services - dietary counseling (GIP) 5390-00 Purchased services - other counseling (general) 5390-10 Purchased services - other counseling (routine) 5390-20 Purchased services - other counseling (continuous) 5390-30 Purchased services - other counseling (I/P respite) 5390-40 Purchased services - other counseling (GIP) 5395-00 Purchased services - Aide and homemaker (general) 5395-10 Purchased services - Aide and homemaker (routine) 5395-20 Purchased services - Aide and homemaker (continuous) 5395-30 Purchased services - Aide and homemaker (I/P respite) 5395-40 Purchased services - Aide and homemaker (GIP) 5400-00 Inpatient - general inpatient care 5405-00 Inpatient - respite care 5408-00 Contract - nursing home R&B 5410-00 Pharmacy 5415-10 Infusion therapy (routine) 5415-20 Infusion therapy (continuous) 5415-30 Infusion therapy (I/P respite) 5415-40 Infusion therapy (GIP) 5415-50 Infusion therapy (palliative care) 5420-10 Durable medical equipment/oxygen (routine) 5420-20 Durable medical equipment/oxygen (continuous) 5420-30 Durable medical equipment/oxygen (I/P respite) 5420-40 Durable medical equipment/oxygen (GIP) 5420-50 Durable medical equipment/oxygen (palliative care) 5430-10 Patient transportation (routine) 5430-20 Patient transportation (continuous) 5430-30 Patient transportation (I/P respite) 5430-40 Patient transportation (GIP) 5430-50 Patient transportation (palliative care) 5435-10 Imaging services (routine) 5435-20 Imaging services (continuous) 5435-30 Imaging services (I/P respite) 5435-40 Imaging services (GIP) 5435-50 Imaging services (palliative care) 5440-10 Labs and diagnostics (routine) 5440-20 Labs and diagnostics (continuous) Page 8 of 10
SAMPLE HOSPICE CHART OF ACCOUNTS ACCOUNT NUMBER ACCOUNT DESCRIPTION 5440-30 Labs and diagnostics (I/P respite) 5440-40 Labs and diagnostics (GIP) 5440-50 Labs and diagnostics (palliative care) 5450-10 Medical supplies (routine) 5450-20 Medical supplies (continuous) 5450-30 Medical supplies (I/P respite) 5450-40 Medical supplies (GIP) 5450-50 Medical supplies (palliative care) 5455-10 Outpatient services (routine) 5455-20 Outpatient services (continuous) 5455-30 Outpatient services (I/P respite) 5455-40 Outpatient services (GIP) 5455-50 Outpatient services (palliative care) 5460-10 Radiation therapy (routine) 5460-20 Radiation therapy (continuous) 5460-30 Radiation therapy (I/P respite) 5460-40 Radiation therapy (GIP) 5460-50 Radiation therapy (palliative care) 5465-10 Chemotherapy (routine) 5465-20 Chemotherapy (continuous) 5465-30 Chemotherapy (I/P respite) 5465-40 Chemotherapy (GIP) 5465-50 Chemotherapy (palliative care) 5470-10 Other service costs (routine) 5470-20 Other service costs (continuous) 5470-30 Other service costs (I/P respite) 5470-40 Other service costs (GIP) 5470-50 Other service costs (palliative care) 5475-00 Bereavement program costs 5480-00 Volunteer program costs 5485-00 Fundraising 5490-00 Other program costs 5500-00 Office rent 5510-00 Equipment rent 5520-00 Utilities 5530-00 Repairs and maintenance 5540-00 Building and contents insurance 5550-00 Vehicle fuel 5601-00 Telephone 5602-00 Postage 5603-00 Printing 5604-00 Office supplies 5605-00 Legal and accounting 5606-00 Dues and subscriptions 5607-00 Insurance 5608-00 Meals and entertainment Page 9 of 10
SAMPLE HOSPICE CHART OF ACCOUNTS ACCOUNT NUMBER ACCOUNT DESCRIPTION 5609-00 Meetings and conferences 5610-00 Advertising - Help wanted ads 5611-00 Advertising - yellow pages ads 5612-00 Advertising - public relations 5613-00 Contributions 5614-00 Bank service charges 5615-00 Fines and penalties 5616-00 Taxes and licenses 5617-00 Minor equipment 5618-00 Miscellaneous expense 5700-00 Interest expense 5800-00 Depreciation expense - building & fixtures 5801-00 Depreciation expense - moveable equipment 5802-00 Depreciation expense - vehicles 5900-00 Amortization expense 6000-00 Provision for bad debts OTHER (INCOME) EXPENSE 7010-00 Gain (loss) on sale of equipment 7030-00 Interest income 7040-00 Contributions 7045-00 Fundraising 7050-00 Other income INCOME TAXES 7200-00 Provision for income taxes Page 10 of 10