1. (a) The administrator shall make available to the Department for the cost study, all financial and service records. Such records shall include the California Revenue and Taxation Code (R&TC) and Internal Revenue Codes (IRC) information statements or returns and all pertinent documentation for a reporting period specified by the Department.

2. (b) Facility financial records shall be maintained in a manner consistent with:

   1. (1) A single method of accounting, clearly reflecting the nature and amounts of all cost (expenses) and all income;
   2. (2) The Internal Revenue Code (IRC) and the California Revenue and Taxation Code (R&TC) information statements; and
   3. (3) Title 17, CCR, Sections 50604 and 56908.

3. (c) The administrator shall maintain the following records:

   1. (1) For all individuals living in the facility, the total number of occupant days, including the following:

      1. (A) Resident days;
      2. (B) Live-in staff days; and
      3. (C) Other occupant days.

   2. (2) The number of staff hours performing the following functions:

      1. (A) Direct care pursuant to Section 56004;
      2. (B) Housekeeping;
      3. (C) Maintenance and repair;
      4. (D) Supervision and management; and
      5. (E) Administration.
   3. (3) Allowable expenses pursuant to Section 56908;
   4. (4) A description of all donated goods and services, including the fair market value at the time of donation, and the date of donation;

   5. (5) For each fixed asset:

      1. (A) A description including a serial number or other identifying information;
      2. (B) A description of whether the item is to be used for administrative purposes or for basic living needs;
      3. (C) All other information required by state and federal income tax depreciation guidelines.
   6. (6) The program design requirements pursuant to Title 17, CCR, Section 56013(a);
   7. (7) Vendoring identification number, service code and subcode;
   8. (8) Name of the vendoring regional center and any other regional centers utilizing the facility;
   9. (9) Name of the management organization, if any;

   10. (10) A reasonable estimate of the square footage of the facility as follows:

       1. (A) Living space used by residents;
       2. (B) Administrative functions; and
       3. (C) Total square footage, including space not related to the residential care function of the facility.

   11. (11) Vehicle miles related to:

       1. (A) Direct services to residents;
       2. (B) Administrative functions; and
       3. (C) All other uses.

Note: Authority cited: Section 4681.1, Welfare and Institutions Code. Reference: Sections 4648.1 and 4681.1, Welfare and Institutions Code.

History

1. New section filed 1-14-91; operative 2-13-91 (Register 91, No. 14).

2. Editorial correction of subsections (b)(3) and (c)(3) (Register 94, No. 50).

3. Editorial correction capitalizing “S” of “Section” throughout (Register 95, No. 18).