2005 Minnesota Statutes - 256B.5014 — Financial reporting.

     256B.5014 Financial reporting. 


    All facilities shall maintain financial records and shall 
 provide annual income and expense reports to the commissioner of 
 human services on a form prescribed by the commissioner no later 
 than April 30 of each year in order to receive medical 
 assistance payments.  The reports for the reporting year ending 
 December 31 must include: 


    (1) salaries and related expenses, including program 
 salaries, administrative salaries, other salaries, payroll 
 taxes, and fringe benefits; 


    (2) general operating expenses, including supplies, 
 training, repairs, purchased services and consultants, 
 utilities, food, licenses and fees, real estate taxes, 
 insurance, and working capital interest; 


    (3) property related costs, including depreciation, capital 
 debt interest, rent, and leases; and 


    (4) total annual resident days. 


    HIST: 1999 c 245 art 3 s 35