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016.06.8-1-5. Chart of Accounts

AR ADC 016.06.8-1-5Arkansas Administrative Code

West's Arkansas Administrative Code
Title 016. Department of Human Services
Division 06. Division of Medical Services
Rule 8. Medical Assistance Program Manual of Cost Reimbursement Rules for Long Term Care Facilities
Chapter 1. Principles and Procedures
Ark. Admin. Code 016.06.8-1-5
016.06.8-1-5. Chart of Accounts
The applicable Chart of Accounts shall be used by all Long Term Care Facilities participating in the Title XIX Program. Each Chart of Accounts provides for the basic classifications of all assets, liabilities, income and expense necessary for the preparation of the Cost Report. Providers may take some latitude in assigning account numbers but must maintain the basic Chart of Accounts.

Credits

Amended Jan. 6, 2017.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 016.06.8-1-5, AR ADC 016.06.8-1-5
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